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2023-06-30-accounts

The Centre for Crime and Justice Studies (ISTD)

(A charitable company limited by guarantee) Company Number 496821 (England & Wales) Charity Number 251588

Financial Statements for the Year Ended 30 June 2023

Contents

Pages:

The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

Members of the Council: Charlotte Weinberg (resigned 13 December 2023) Professor Elaine Player (Chair) Antonia Delgado (Treasurer) Professor Ed Cape Elizabeth Hill (resigned 14 September 2022) Professor Jo Phoenix James Richards Becky Shepherd (resigned 13 December 2022) Ruth Bloomfield (appointed 13 Dec 2023) Paul Henry Weatherstone (appointed 13 December 2023) Bronwen Frow-Jones (appointed 13 December 2023) Company Secretary: Richard Garside Registered Office: 2 Langley Lane Vauxhall London SW8 1GB Company Registration Number: 496821 (England and Wales) Charity Registration Number: 251588 Bankers: Barclays Bank plc 1 Churchill Place London E14 5HP CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Solicitors: Bates Wells Braithwaite 10 Queen Street Place London EC4R 1BE Independent Examiner: Haysmacintyre LLP 10 Queen Street Place London EC4R 1AG

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

The annual report and audited financial statements are compliant with the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Our vision

A fair, effective and accountable justice system, in a society less dominated by criminalisation and punishment, because it has developed better ways of preventing and addressing the problems of crime.

Our purpose

We create lively spaces for collaboration and learning, where conventional criminal justice policy agendas are scrutinised and challenged, fresh knowledge and ideas are discussed, and transformational solutions are developed.

Ensuring our work delivers on our purpose

During the 2022 – 2023 Financial Year, work implementing the new strategy, covering the period July 2022 to June 2025, commenced.

(https://www.crimeandjustice.org.uk/our-strategy).

The strategy set out three high-level priorities:

  1. To deliver a connected programme of projects, of varying scales, scope and duration, focusing on:

  2. i. improved knowledge of crime and the criminal justice system;

  3. ii. particular examples of significant injustice, and areas of strong public interest;

  4. iii. the transformations necessary for a shift towards prevention and resolution, and away from criminalisation and punishment.

  5. To enhance our capacity to generate, curate and share knowledge, and to diversify, broaden and deepen our collaborations with our members, supporters, partners and collaborators, and with the beneficiaries of our work.

  6. To invest in our staff, our organisational infrastructure and our building, as a foundation for the delivery of our overall strategy.

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

The 2022 – 2025 strategy is underpinned by a detailed implementation plan, which is subject to regular review by the staff and trustees. It is the first of a planned series of three, interconnected three-year strategies, leading up to 100[th ] anniversary of the Centre’s founding in 2031.

How our activities deliver public benefit

All our activities are focused on creating lively spaces for collaboration and learning, where conventional criminal justice policy agendas are scrutinised and challenged, fresh knowledge and ideas are discussed, and transformational solutions are developed. We do this for the public benefit in general, and for policy makers and practitioners in particular.

We prize intellectual openness and a willingness to engage with difficult questions and challenging ideas. We welcome and encourage scrutiny of our work and are comfortable with the uncertainty that comes from not always having the answer. We recognise the importance of building solidarity and common cause, and reject superficial divisiveness and purity politics.

The trustees confirm that they have complied with their duty in Section 17 of the Charities Act 2011 to have due regard for the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

Overview of the year

During the 2022 – 2023 Financial Year, our activities were focused on three priority areas, in line with our 2022 – 2025 strategy:

  1. Developing our programmes activity

  2. Investing in our building as a hub for collaborative activity

  3. Enhancing our networks, reach and impact

1. Developing our programmes activity

The Centre is a small charity with a broad remit of public educational work across the range of criminal justice matters. In meeting this remit we prioritise two types of activity:

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

In relation to our general work during the 2022 – 2023 Financial Year, we published Criminal Justice Systems in the UK in August 2022. The report offers a comprehensive overview of the main criminal justice institutions across the three UK jurisdictions of Scotland, Northern Ireland, and the combined jurisdiction of England and Wales: how they are organised; how they developed over time; how they are held to account; how citizens challenge and influence them. We intend to publish a second edition of Criminal justice Systems in the UK in the 2024 calendar year, with a view to publishing future editions on an annual or biennial basis after that.

In May 2023 we held ‘Hope and Change: Campaigning for a better future’. This panel discussion explored what it means to achieve real, progressive change in the criminal justice system: What sustains campaigners in the often long struggle for change? What does real change look like and how can it be achieved. The discussion, hosted by our Chair of Trustees, Charlie Weinberg, featured Gloria Morrison of JENGbA, Sara Ramsden of UNGRIPP, and Marcia Rigg of UFFC.

During the 2022 – 2023 Financial Year we also undertook a range of parliamentary and media interventions, seeking to inform parliamentarians, journalists and the public on a range of issues, including crime rates, policing practices and the state of our prisons.

We also laid the foundation for further general work in the future, including briefings explaining different parts of the criminal justice system and how they interact, events and webinars, and early stage planning on a new quarterly magazine.

Our specific work during the 2022 – 2023 Financial Year, focused in particular on the Imprisonment for Public Protection (IPP) sentence; the problems of joint enterprise convictions; and impact of certain criminal justice practices on young adults.

On the IPP sentence, we published Imprisonment for Public Protection: Psychic Pain Redoubled in October 2022, as part of our work highlighting the psychological impact of the IPP sentence on prisoners, as well as the pre-existing conditions affecting many subjected to the IPP, and the psychological obstacle course those subject to the sentence are expected to negotiate to secure release. The report formed the basis of several parliamentary interventions, including briefings for MPs and Peers participating in parliamentary debates and suggestions for questions they may wish to raise.

To coincide with the tenth anniversary of the abolition of the IPP sentence in December 2022, we renewed our call for the expedited release of all prisoners serving

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

IPP still in custody beyond the tariff set by the court during sentencing. We also called for a comprehensive programme of resettlement support and for the payment reparations to released IPP prisoners who had been subjected to an unjust sentence. We worked closely with UNGRIPP, the United Group for Reform of IPP during this period, including supporting them in a major parliamentary exhibition on IPP they held in July 2023. Our work on IPP continues, with further publications and interventions planned, including an updated assessment of the government’s plans, and the options for meaningful reform.

On Joint Enterprise, we continued to work closely with JENGbA (Joint Enterprise Not Guilty by Association) during this period. We published the second edition of The usual suspects – an analysis of the use of joint enterprise laws in prosecutions over the previous fifteen years – having published the first edition in April 2022. The second edition included a revised an enhanced analysis of some of the datasets examined in the first edition. The report was cited in Parliament in January 2023, as part of a discussion of racial disparities in joint enterprise convictions.

Joint enterprise also formed part of a new programme of work, exploring the impact of certain criminal justice practices on young adults , which we launched during the 2022 – 2023 Financial Year. We are undertaking the joint enterprise aspect in partnership with a researcher at the University of Oxford, and with JENGbA. The other two areas related to the newly-established Serious Violence Reduction Orders (which we are assessing in partnership with the campaign group StopWatch), and Offensive Weapons Homicide Review (which we are assessing in partnership with researchers at the Universities of Cambridge and of Kent).

We continue to keep our programme of activities considering specific areas of injustice and public interest under review, with a view to increasing this work over time.

2. Investing in our building as a hub for collaborative activity

We bought our building at 2 Langley Lane in 2010 as a long-term home and investment. Three other partner organisations are currently based in the building: Commons, a specialist criminal defence law firm providing holistic support to its clients; StopWatch, which works to promote fair, effective, and accountable policing in England and Wales, with a primary focus on stop and search; and The Monitoring Group, one of the oldest anti-racist grassroots groups in Britain, advocating for people suffering racist, religious and sexual violence and discrimination.

Coming out of lockdown, we commenced a major refurbishment and renewal programme for the building, starting with the complete refurbishment of the building’s ground floor during the 2022 – 2023 Financial Year. This work is part of an ongoing programme of refurbishment and renewal, creating up-to-date facilities for us, our

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

tenants and wider partners.

3. Enhancing our networks, reach and impact

During the 2022 – 2023 Financial Year, we have continued to work with our partners, Solidarity Consulting, on improving our reach and impact with MPs and Members of the House of Lords. This included the drafting and circulation of several briefings for parliamentarians related to particular debates and inquiries; attendance and participation in parliamentary events and meetings with MPs. As we approach the next General Election, we intend to increase further our parliamentary activities, seeking to inform opinion and influence debates and legislation.

In September 2022 we agreed a new strategic partnership with the University of Reading. Through events, publications and creative collaborations, the partnership will create opportunities to discuss and explore a range of contemporary crime, justice and punishment challenges. The Centre has always had strong links into academic and research communities. The partnership with the University of Reading forms part of our broader commitment to deepen our relationships with a range of academic and research partners.

We continue to broaden and deepen our partnership and joint working with a range of organisations, including through joint programmes activities, membership of networks, ad hoc initiatives, and sharing our building facilities. In addition to organisations based at our building, who benefit from free use of our meeting facilities, a number of other organisations have also benefitted from use of our a building and its facilities. These include: London ACES hub, UNGRIPP, DrugScience, The Probation Institute, Solidarity Consulting, Feminist Dissent, Abianda, Action for Race Equality, and Revolving Doors.

Other activities

British Journal of Criminology

The British Journal of Criminology: An International Review of Crime and Society is one of the world's top criminology journals. It publishes work of the highest quality from around the world and across all areas of criminology. The Journal is published six times a year. Members of the Centre can subscribe for a significantly reduced rate. In 2022, the Journal achieved an impact factor of 2.6, placing it at 17 out of 69 journals in its category. More details can be found at: https://academic.oup.com/bjc.

Prison Service Journal

We are proud that the Centre’s website is the online home for the Prison Service Journal, a peer-reviewed journal published by HM Prison Service. Its purpose is to promote discussion on issues related to the work of the Prison Service, the wider criminal justice

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

system and associated fields. It aims to present reliable information and a range of views about these issues.

Financial Review

A summary of the results for the year is given on page 13 of the financial statements. Income decreased from £452,637 last year to £386,116. Expenditure decreased from £325,137 to £323,985. This year there was a surplus of £62,131 compared with a surplus of £127,500 in the previous year.

Work on income generation and diversifying the Centre’s income streams has been a priority in recent years. The development of the rental spaces at our office in Vauxhall has eased the fundraising burden. In addition, we have been working to increase the voluntary individual donations attached to events and core projects.

The trustees continue to monitor and review their oversight of the charity’s finances. The Centre’s finance sub-committee has continued to meet quarterly throughout the year, and a finance report is provided at each Council meeting. Trustees endeavour to continue to improve the overall financial situation.

Fundraising Practices

The Centre is aware of the Charities (Protection and Social Investment) Act 2016 and the Trustees support the aims of this legislation. The centre undertakes limited direct fundraising activity involving individual donors and does not share or purchase any donor data with or from third parties. During the year ended 30 June 2023 the charity did not receive any complaints in relation to fundraising or raise any matter with regulators.

Reserves Policy

At 30 June 2023, total reserves were £794,993 of which restricted funds were £Nil. Unrestricted reserves are funds that are expendable at the discretion of the trustees in furtherance of the Centre’s objects. Our unrestricted reserves at year-end 2022-2023 were £794,993. Free reserves comprise unrestricted reserves excluding fixed assets net of loans taken out to finance their purchase and at 30 June 2023 the charity had positive free reserves of £73,555.

The trustees' policy is that the Centre builds free reserves to a level that is equivalent to three months’ overhead expenditure based on the current audited annual accounts. Based on the 2022-2023 annual accounts, the current policy is to have free reserves of £81,000. The trustees believe that this is sufficient because the income generated from publications and from rental of part of the Centre’s building, 2 Langley Lane, offsets the higher risk income from charitable grants on which we also depend. The trustees also believe that the assets represented by the value of the Centre’s building are sufficient to cover any costs that might arise that are more substantial than short-term financial shortfalls.

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

Key management and personnel

The key management staff personnel are the Members of the Council, who are also the Centre’s trustees, and the Director. The total benefits due to them are disclosed in note 6.

NJC pay points are negotiated nationally for Local Government Services by the employer and trade union sides of the National Joint Council.

Organisational structure and how decisions are made

Structure, governance and management

The organisation was established in 1931 as the Association for the Scientific Treatment of Criminals. It is a charitable company limited by guarantee, incorporated on 23 June 1951, in the name of The Institute for the Study and Treatment of Delinquency and registered as a charity on 28 February 1967.The company was incorporated under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The company changed its name to its present title —the Centre for Crime and Justice Studies – by Special Resolution and was approved by the Registrar of Companies on 9 December 1999.

Appointment, induction and training of trustees

As set out in the Memorandum and Articles of Association, trustees are either elected at Annual General Meetings or are co-opted between Annual General Meetings by the Centre's Council. At Annual General Meetings one third of the trustees are automatically retired by rotation, with the option to seek re-election. Any co-opted trustees are required to seek election at the next Annual General Meeting. Details about nominations are circulated to members in advance of Annual General Meetings.

Trustees are appointed for their knowledge and experience, whether in criminal justice, a related subject area, organisational or charity governance experience, or another area of relevant expertise. Following election or appointment, all new trustees are offered an induction. This includes detailed briefings on the Centre's governance: financial, programme and risk management; and on trustees' legal and statutory responsibilities.

Risk Management and Internal Controls

The trustees actively review the major risks that the charity faces on a regular basis, and believe that maintaining reserves, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. During the year, the trustees have examined other operational and business risks faced by the Centre and confirm that they have established systems to mitigate any significant risks

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

identified. The Council has a risk register for the organisation, which is reviewed regularly at Council meetings. Risks are identified and assessed by the trustees based on their likelihood of happening and the seventy of their impact if they were to happen.

We outline below the risks that have been identified and assessed as being most significant for the Centre and the steps we are taking to manage them.

Financial

Risk: Decline in grant and contract income as a result of external factors.

Mitigation:

  1. Robust budgeting and cash flow forecasting that are regularly reviewed.

  2. Development of appropriate contingency plans.

  3. Effective strategic financial planning.

Risk: Significant decline in income from the British Journal of Criminology due to the Finch recommendations on open access publishing.

Mitigation:

  1. Ongoing monitoring and assessment with Oxford University Press.

  2. Reduce reliance on BJC income to fund core activities.

  3. Develop new income streams to offset potential reduction.

Human Resources

Risk: Loss of key staff.

Mitigation:

  1. Division of responsibilities of strategic portfolios among key staff.

  2. Information sharing and freely accessible files.

Operational

Risk: Failure in the timely delivery of, or overspend on programme commitments.

Mitigation:

  1. Robust programme oversight with prompt remedial action to address project slippage of budget overspend.

  2. Training for relevant staff on project planning and budget management.

  3. Realistic budgeting and allocation of key staff time based on assessment of relative risk of failure to deliver.

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

Trustees’ Responsibilities Statement

The trustees (who are also directors of the Centre for the purposes of company law) are responsible for preparing the Report of the Members of the Council and the financial statements in accordance with applicable laws and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006 . They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as we are aware:

Approved by the Members of Council on 13[th] March 2024 and signed on its behalf by:

Richard Garside

Richard Garside Secretary

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

Independent Examiners Report to the Members of the Centre for Crime and Justice Studies (ISTD)

I report to the Trustees on my examination of the accounts of The Centre for Crime and Justice Studies for the year ended 30 June 2023 which are set out on pages 13 to 27.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). The trustees are satisfied that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company’s accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the charity’s income is in excess of £250,000 and it has prepared its accounts on an accruals basis, your examiner must be a member of a body listed in the 2011 Act. I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2023

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Lee Stokes FCA Haysmacintyre LLP 10 Queen Street Place London EC4R 1AG

Date: 20[th] March 2024

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The Centre for Crime and Justice Studies (ISTD)

Statement of Financial Activities for the Year Ended 30 June 2023

(Incorporating the Income and Expenditure Account for the Year)

INCOME FROM
TOTAL INCOME
EXPENDITURE ON
Net (Expenditure) / Income
Fund balances carried forward
Note
Donations and legacies
3
Charitable activities
3
Other trading activities
3
Investments
Raising funds
4
Charitable activities
Research
4
Public awareness
4
TOTAL EXPENDITURE
Fund balances brought forward		 Unrestricted
Funds
359,866
62,131
794,993
£
49,481
278,629
31,637
119
41,521
102,118
154,096
297,735
732,862		 Restricted
Funds
£
26,250
-
26,250
-
-
-
26,250
-
-
-
13,125
13,125		 Total
Funds 30
June 2023
£
386,116
41,521
323,985
62,131
732,862
794,993
115,243
167,221
75,731
278,629
31,637
119		 Total
Funds 30
June 2022
£
452,637
27,009
127,500
605,362
732,862
104,725
304,075
43,831
6
134,548
163,580
325,137

The Statement of Financial Activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.

The notes on pages 17 to 27 form part of these financial statements

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The Centre for Crime and Justice Studies (ISTD)

Balance Sheet as at 30 June 2023

Fixed Assets
Current Assets
Net Current Assets
Total Net Assets
Funds
Tangible Assets
9
Creditors: amounts falling due within
one year
11
Creditors: amounts falling due after
more than one year
12
Unrestricted Funds
General
14
Restricted Funds
15
Note
Debtors
10
Bank Current Account		 882,165
12,828
(100,000)
794,993
794,993
-
794,993
(82,777)
2023
£
£
16,090
79,515
95,605		 Company Number 496821
819,160
(104,399)
67,376
(153,674)
732,862
732,862
-
732,862
2022
£
£
30,004
141,771
171,775		 Company Number 496821
819,160
(104,399)
67,376
(153,674)
732,862
732,862
-
732,862
2022
£
£
30,004
141,771
171,775
£
16,090
79,515		 £
30,004
141,771
(82,777)

95,605		 (104,399)

171,775

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

Approved and authorised for issue by the directors (Members of the Council) on 13[th] March 2024 and signed on their behalf by:

Elaine Player

Members of the Council Antonia Delgado-Turne

The notes on pages 17 to 27 form part of these financial statements

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The Centre for Crime and Justice Studies (ISTD)

Statement of Cash Flows for the Year Ended 30 June 2023

NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:
CASH FLOWS FROM
INVESTING ACTIVITIES:
NET CASH PROVIDED BY (USED IN)
INVESTING ACTIVITIES:
NET CASH PROVIDED BY (USED IN)
FINANCING ACTIVITIES:
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash balance at end of year
Analysis of change in cash and short term deposits
Cash at bank and in hand
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:
CASH FLOWS FROM
OPERATING ACTIVITIES:
Net income/(expenditure) for the year
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES:
Adjustments for:
Depreciation charges
Interest
Repayment of loan
decrease in debtors
(decrease) in creditors
CASH FLOWS FROM
FINANCING ACTIVITIES:
Repayment of loan
Interest
Purchase of tangible fixed assets		 38,114
(84,989)
(15,381)
(15,381)
(62,256)
141,771
£
79,515
62,131
38,114
2023
£
£
22,103
(119)
15,381
13,914
(75,296)
At 1 July
2022
£
141,771
119
(85,108)		 63,884
(18,563)
(14,583)
(14,583)
30,738
111,033
£
141,771
Cashflows
£
127,500
63,884
(62,256)
79,515
2022
£
£
22,226
(6)
14,583
(5,003)
(95,415)
At 30 June
2023
£
6
(18,569)		 63,884
(18,563)
(14,583)
(14,583)
30,738
111,033
£
141,771
Cashflows
£
127,500
63,884
(62,256)
79,515
2022
£
£
22,226
(6)
14,583
(5,003)
(95,415)
At 30 June
2023
£
6
(18,569)		 63,884
(18,563)
(14,583)
(14,583)
30,738
111,033
£
141,771
Cashflows
£
127,500
63,884
(62,256)
79,515
2022
£
£
22,226
(6)
14,583
(5,003)
(95,415)
At 30 June
2023
£
6
(18,569)
£
119
(85,108)		 £
6
(18,569)
(15,381)
62,131
22,103
(119)
15,381
13,914
(75,296)
(14,583)
Cashflows
£
127,500
(62,256)
22,226
(6)
14,583
(5,003)
(95,415)
38,114 63,884

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The Centre for Crime and Justice Studies (ISTD)

Statement of Cash Flows for the Year Ended 30 June 2023

(i) ANALYSIS OF CHANGES IN NET DEBT

(i) ANALYSIS OF CHANGES IN NET DEBT
Total
Cash and cash equivalents
Cash
Borrowings
Loans falling due within one year
Loans falling due after more than one year		 At 1 Jul
2022		 Cash flows At 30 June
2023
£
75,841
79,515
79,515
(3,674)
-
(3,674)
£
122,704
141,771
141,771
(15,393)
(3,674)
(19,067)		 £
(62,256)
(46,863)
(62,256)
11,719
3,674
15,393

Total

The notes on pages 17 to 27 form part of these financial statements

16

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

1. Charity Information

The Centre for Crime and Justice Studies (ISTD) is a private limited company limited by guarantee (registered number 496821) which is incorporated and domiciled in England. The address of the registered office is 2 Langley Lane, Vauxhall, London, SW8 1GB.

2. Accounting Policies

The principal accounting policies and critical areas of judgement are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

2.1 Basis of Preparation

The accounts have been prepared in accordance with the Charities SORP (FRS 102) - Second edition October 2019 (effective 1 January 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice.

The Centre for Crime and Justice Studies (ISTD) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the accounting policies notes.

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. After making enquiries the trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

2.3 Functional Currency

The functional currency of the Centre for Crime and Justice Studies (ISTD) is considered to be in pounds sterling because that is the currency of the primary economic environment in which the charity operates. The financial statements are also presented in pounds sterling.

2.4 Foreign Currencies

Assets, liabilities, revenues and costs expressed in foreign currencies are translated into sterling at rates of exchange ruling on the date on which transactions occur, except for monetary assets and liabilities which are translated at the rate ruling at the balance sheet date. Differences arising on the translation of such items are dealt with in the statement of financial activities.

2.5 Fund accounting

Unrestricted funds are available for use at the discretion of the trustees (Members of Council) in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

2.6 Income

All income is included in the Statement of Financial Activities when it is probable that the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Any income that does not meet this criteria will be treated as deferred income.

Income received by way of grants and donations is included in full in the Statement of Financial Activities when receivable. Grants where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Investment income is included when receivable.

17

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

2. Accounting Policies (continued)

2.6 Income (continued)

Profit Share - BJC: The Centre receives a profit share under its ownership rights of the British Journal of Criminology. The publishers account to the Centre on a Volume Year (i.e. calendar year) basis. Therefore, the profit share accounted for in these financial statements represents a final payment for the Volume 2021 year and an on-account payment for the subsequent Volume 2022 year.

2.7 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature which are necessary to support them.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on the basis deemed most appropriate to the charity, namely in the ratio of staff costs incurred under the respective areas of its major day to day charitable activities.

2.8 Tangible Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each assets over its expected useful life as follows:

Property 50 years Office Equipment 4 years Computer Equipment 3 years Fixtures and Fittings 5 years

2.9 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.10 Financial Instruments

Financial assets such as cash and debtors are measured at their present value of the amounts receivable, less an allowance for the expected level of doubtful receivables. Financial liabilities such as trade creditors, loans and finance leases are measured at the present value of the obligation.

2.11 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.12 Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

The Trustees do not consider there to be any material uncertainty that would result in any adjustment to the carrying amounts of the assets and liabilities in the next financial year.

18

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

2. Accounting Policies (continued)

2.13 Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

19

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

3. Income

Charitable activities
Other trading activities
Donations
The Barrow Cadbury Trust
Donations and legacies
Publications
Consultancy fees
Rental income
Membership		 278,629
31,637
Unrestricted
£
49,481
-
49,481
277,382
1,247
29,610
2,027		 26,250
-
-
-
-
-
-
Restricted
£
-
26,250		 2023
£
49,481
26,250
75,731
277,382
1,247
278,629
29,610
2,027
31,637

Income - prior year

Charitable activities
Other trading activities
Donations and legacies
Publications
Consultancy fees
Rental income
Membership
Donations
FCDO Research
Short Sentences		 304,075
43,831
55,117
303,052
1,023
40,134
3,697
Unrestricted
£
55,117
-
-		 49,608
-
-
-
-
-
Restricted
£
-
20,608
29,000		 2022
£
55,117
20,608
29,000
104,725
303,052
1,023
304,075
40,134
3,697
43,831

20

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

4. Expenditure

Governance Costs:
Independent examination
Support and Governance costs
Total
Direct costs
Staff costs
Costs of staging conferences and other
events
External fees and consultancy
Production of publications
Travel
Website
Bank interest and charges
Other
Support costs:
Staff costs
Recruitment and other staff costs
Property costs
Other office costs
External fees
Bank interest and charges
Depreciation		 Research
£
56,809
88
4,643
805
237
-
-
432		 98,141
1,489
69,080
167,221
Public
awareness
£
75,134
1,182
4,749
5,059
5,210
1,604
110
5,080
28,312
1,879
7,393
9,037
12,314
265
8,391		 21,632
429
19,889
41,521
Raising
funds
£
21,632
-
-
-
-
-
-
-
8,151
541
2,129
2,602
3,545
76
2,416		 2023
£
153,575
1,270
9,405
5,864
5,447
1,604
110
5,512
1,126
52,229
115,243
63,014
21,407
1,421
5,590
6,830
9,311
200
6,344		 182,787
3,044
57,870
3,841
15,112
18,469
25,170
541
17,151
141,198
323,985

21

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

Expenditure - prior year

Staff costs
Costs of staging conferences and other
events
External fees and consultancy
Production of publications
Travel
Website
Other
Support and Governance costs
Direct costs
Governance Costs:
Independent examination
Total

Support Costs:
Staff costs
Recruitment and other staff costs
Property costs
Other office costs
External fees
Bank interest and charges
Depreciation		 Research
£
78,041
9
4,995
540
87
-
730
50,146
84,402
975
134,548
17,151
593
4,625
6,992
11,589
620
7,601		 88,071
270
5,895
3,210
4,571
73
4,900
1,100
56,590
Public
awareness
£
106,990
163,580
19,355
669
5,219
7,891
13,078
700
8,578		 16,443
-
-
-
-
-
-
205
10,566
Raising
funds
£
16,443
27,009
3,614
125
974
1,473
2,442
131
1,602		 2022
£
182,555
279
10,890
3,750
4,658
73
5,630
207,835
2,280
40,120
1,387
10,818
16,356
27,109
1,451
17,781
117,302
325,137

5. Net income/(expenditure) for the year This is stated after charging:

5. Net income/(expenditure) for the year
This is stated after charging:
6. Staff Costs
Salaries
Employers National Insurance
Pension costs
Depreciation
Independent examiner's
fee		 2023
£
181,124
15,770
14,552
211,446
2023
£
22,103
2,940		 2022
£
22,226
2,800
2022
£
190,694
16,174
15,808
222,676

The following number of employees received employee benefits (excluding employer pension costs and national insurance contributions) during the year between:

2023 2022
£60,000 - £69,999 1 1
The total benefits of key management personnel was: 86,208 81,084

22

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

6. Staff Costs (continued)

The average weekly number of employees (headcount) was as follows:

2023 2022
Fundraising 0.4 0.3
Research 1.0 2.3
Public Awareness 1.4 1.3
Support 1.2 1.0
4.0 4.9

The average weekly number of employees (full time equivalent) was as follows:

2023 2022
Fundraising 0.3 0.2
Research 0.7 1.7
Public Awareness 1.0 1.0
Support 0.9 0.7
2.9 2.9

7. Council Members' Remuneration and Related Party Transactions

No Council Member or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2022: £Nil).

Rental income of £6,458 (2022: £20,670) from Safe Ground was recognised in the year and income of £Nil (2022: £4,795) was deferred at year end. The rental has ceased 24[th] December 2022. Safe Ground's Chief Executive, Charlotte Weinberg, also served as Chair on the Board of Trustees for CCJS until 13 December 2023.

There are no other related parties apart from the ones disclosed above.

8. Taxation

Due to its status as a Registered Charity, CCJS is exempt from tax under part 11 of the Corporation Tax Act 2010 (CTA2010).

23

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

9. Tangible Fixed Assets

Cost
At 1 July 2022
Additions
Depreciation
At 1 July 2022
Charge for year
At 30 June 2023
Net Book Value
At 30 June 2023
At 30 June 2022
10. Debtors
At 30 June 2023
Debtors
Grants receivable & accrued income
Other debtors & prepayments		 Property
£
1,052_,_038
81,879		 Office
Equipment
£
25,255
-		 Computer
Equipment
£
8,944
879		 17,145
118
17,263
2,232
-
2022
£
16,523
3,750
9,731
30,004
Fixtures
and Fittings
£
17,145
2,350
19,495		 Total
£
1,103,382
85,108
1,133,917 25,255 9,823 1,188,490
233,202
21,626
254,828
879,089
818,836		 25,255
-
25,255
-
-		 8,620
359
8,979
844
324
2023
£
3,881
3,750
8,459		 284,222
22,103
306,325
882,165
819,160
16,090

11. Creditors - Amounts falling due within one year

Creditors - Amounts falling due within one year
Creditors - suppliers
Deferred income
Other taxation and social security
Sundry Creditors and accruals
Loan within one year		 2023
2022
£
£
5,455
13,263
57,041
59,936
3,297
3,260
13,298
12,547
3,686
15,393
82,777
104,399

24

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

11. Creditors - Amounts falling due within one year (continued)

Deferred Income
BJC Profit Share – within one year
Rental Income – within one year
Other – within one year
Deferred Income – prior year
BJC Profit Share – within one year
Rental Income – within one year
Other – within one year		 At 1 July
2022
£
50,000
9,309
627
59,936
At 1 July
2021
£
50,000
9,309
-
59,309		 Released
in year
£
(50,000)
(9,309)
(627)
(59,936)
Released
in year
£
(50,000)
(9,309)
-
(59,309)		 Deferred in
year
£
50,000
7,041
-
57,041
Deferred in
year
£
50,000
9,309
627
59,936		 At 30 June
2023
£
50,000
7,041
-
57,041
At 30 June
2022
£
50,000
9,309
627
59,936

12. Creditors - Amounts falling due after more than one year

Loan
Deferred income
Loan
Within one year
One to two years		 2023
£
-
100,000
100,000
2023
£
3,686
-
3,686		 2022
£
3,674
150,000
153,674
2022
£
15,381
3,674
19,055

In August 2013, the Centre took out a loan of £122,000 with Barclays Bank to cover the costs of repaying the loan to Charity Bank for redeveloping the ground floor in early 2013 and to develop the first floor of the building. This loan is secured on the property for repayment over 10 years at a fixed interest rate of 5.43% ending September 2023.

In January 2011, £750,000 was received from the Oxford University Press as an advance on future profits receivable from the British Journal of Criminology. This income has been deferred and will be released over the period in which the profits are earned.

13. Liability of members

The liability of members is limited by guarantee not exceeding £1 each (2022: £1 each)

25

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023 14. Unrestricted funds

Unrestricted funds
Joint Enterprise
. Restricted Funds		 Balance as at
1 July 2022
£
732,862
732,862
Balance as at
1 July 2022
£
-
-		 Income
£
359,866
359,866
Income
£
26,250
26,250		 Expenditure
£
(297,735)
(297,735)
Expenditure
£
(26,250)
(26,250)		 Balance as at
30 June 2023
£
794,993
794,993
Balance as at
30 June 2023
£
-
-

15. Restricted Funds

Short Sentences

This project aims to identify the options, impacts and issues for impactful sentencing reform intended to reduce the use of short prison sentences. There has been a lot of recent interest in this policy area. This project is funded by the Lloyds Bank Foundation for England and Wales.

Joint Enterprise

Working with JENGbA, we obtained and analysed information about current practices in joint enterprise convictions, building up a picture about who is been prosecuted, and working alongside others to clarify ongoing concerns and injustices in this controversial area.

16. Analysis of Net Assets between funds

Tangible fixed assets
Net current assets
Long term liabilities
Net assets at 30 June 2023		 General
Funds
£
882,165
12,828
(100,000)
794,993		 Restricted
Funds
£
-
-
-
-		 Total
Funds
£
882,165
12,828
(100,000)
794,993

26

The Centre for Crime and Justice Studies (ISTD)

Notes to the Financial Statements for the Year Ended 30 June 2023

17. Prior year comparatives

Short Sentences
-
Joint Enterprise
12,000
UK Criminal Justice Systems
-
Other
3,500
15,500
Total Funds
608,862
Analysis of Net Assets between funds
General
Funds
£
Tangible fixed assets
819,160
Net current assets
67,376
Long term liabilities
(153,674)
Net assets at 30 June 2022
732,862
Reserves
Balance as at
1 July 2021
Unrestricted Funds
593,362		 Income
99,022
403,029
502,051
-
20,608
29,000
34,414
15,000
Restricted
Funds
£
-
-
-		 Expenditure
(102,522)
12,000
(263,529)
732,862
(366,051)
744,862
732,862
Balance as at
30 June 2022
(20,608)
(41,000)
(34.414)
(6,500)
-
-
-
12,000
Total
Funds
£
819,160
67,376
(153,674)		 Expenditure
(102,522)
12,000
(263,529)
732,862
(366,051)
744,862
732,862
Balance as at
30 June 2022
(20,608)
(41,000)
(34.414)
(6,500)
-
-
-
12,000
Total
Funds
£
819,160
67,376
(153,674)
744,862

27