2021-05-31-accounts

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Company number: 898514 Charity number: 251926

The Howard League for Penal Reform

(incorporating the Howard Centre for Penology)

Report and financial statements For the year ended 31 May 2021

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

For the year ended 31 May 2021

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 4 Independent auditor’s report ....................................................................................................... 27 Statement of financial activities (incorporating an income and expenditure account) ................... 31 Balance sheet ............................................................................................................................... 32 Statement of cash flows ................................................................................................................ 33 Notes to the financial statements ................................................................................................. 34

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Reference and administrative information

For the year ended 31 May 2021

Company number 898514 Charity number 251926 Registered office 1 Ardleigh Road and operational LONDON address N1 4HS Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Professor Ben Bradford Adrian Briggs Zubaida Haque Sally Lewis, Hon. Treasurer Gerry Marshall Professor Fergus McNeill, chair Elizabeth Morony, vice chair Professor Pamela Taylor Danielle Vidal

Honorary President

Lord Ken Macdonald QC

Staff during the year

Debbie Adewale administrative assistant Lorraine Atkinson senior policy officer Dr Miranda Bevan policy associate (Left Oct 2020) Dr Helen Churcher research and project officer Dr Molly Corlett legal project support officer Frances Crook OBE chief executive officer Poppy Cubbage membership and projects officer Anita Dockley research director Marie Franklin caseworker Philip Goring finance and administration officer Dr Laura Janes legal director Euginia Lolomari director of finance and corporate services Sophie Lumsden membership development manager Sinead MacCann solicitor Andrew Neilson director of campaigns director

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Reference and administrative information

For the year ended 31 May 2021

Barbara Norris	events and website manager
Renee Oyeleye	administrative assistant
Rob Preece	campaigns and communications manager
Ana Rosenthal	caseworker
Claire Salama	solicitor
Claire Sands	research and policy manager
Anna Spencer	caseworker
Catryn Yousefi	programmes manager
Consultant
Gemma Buckland	Commission on crime and problem gambling
Editor-in-Chief of the Howard Journal of Crime and Justice
Professor Ian Loader	University of Oxford
Editors
Dr Rachel Condry	University of Oxford
Dr David Green	John Jay College, New York, USA
Professor Elena Larrauri	Universitat Pompeu Fabra, Barcelona, Spain
Professor Simon Mackenzie Victoria University of Wellington, New Zealand
Managing Editor
Anita Dockley	Howard League for Penal Reform
Book Review Editor
Dr Mary Rogan	Trinity College Dublin, University of Dublin, Ireland
Publishing Editor
Brenda McWilliams

The Howard League for Penal Reform benefited from the contribution of many students and office volunteers.

The charity is grateful to Clifford Chance for seconding trainee lawyers on three-month placements to support our work for young people.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Reference and administrative information

For the year ended 31 May 2021

Bankers Nat West Bank Plc PO Box 1357 169 Victoria Street LONDON SW1E 5BT

Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL Investment Cazenove Capital advisors Schroder & Co Ltd 31 Gresham Street London EC2V 7QA

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

The trustees present their report and the audited financial statements for the year ended 31 May 2021.

Reference and administrative information set out on pages 1–3 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Report of the chair of the board of trustees

Professor Fergus McNeill

I’m sure that I speak for all the Trustees in saying how proud we are of what the whole team at the Howard League has achieved over the course of the last year -- surely one of the most trying years we have all faced. We are also profoundly grateful for the remarkable tenacity and talent the team continually demonstrates.

Even setting aside the Covid-19 pandemic and all its multifarious impacts on our lives and work, this last year was always bound to be a significant and unusually testing one. After very many successful years at the helm, we all knew we faced the impossible task of replacing Frances Crook as Chief Executive (as a person, she is, of course, irreplaceable!). I suspect that in future histories of penal reform, Frances Crook will be rightly recognised not just as an indefatigable campaigner but also as a true leader – in thought and action – and as someone who never shied away from confronting and challenging the nonsense of penal excess that blights our nation.

Frances Crook’s influence on the development of the Howard League (and of criminal justice reform more generally) is impossible to quantify. As Trustees, we take some comfort from the fact that it is so obvious in the individual and collective qualities of the staff team (and the wider membership of the Howard League) that she has nurtured so carefully. In a very practical sense, they will be her legacy, and we are excited to work with our incoming Chief Executive Andrea Coomber to explore the next vital stage of our development together.

As Frances Crook’s final report (below) makes abundantly clear, there is much work to be done. Our justice system is broken or breaking in many ways; and the people who work within it and/or are processed by it (as ‘offenders’, victims, witnesses, families) are among the first to bear the brunt of its dysfunction. They deserve better; as do we all. So long as that remains the case, we will need the Howard League to sustain, develop and expand the impact of its crucial work.

Thank you for your continuing support as we renew our commitment to that work, grateful for Frances Crook’s years of service, but also excited by what the future holds.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Report of the chief executive

Frances Crook

A year when the Covid-19 pandemic dominated public and private life set challenges for the charity. We had to restructure our working arrangements, we were not able to visit prisons or criminal justice agencies or to meet face to face with officials and leaders. Nevertheless, the work continued tenaciously, and I am pleased to report that we had a significant impact on public life, practice and policy.

Because the courts were not functioning as normal, fewer people were remanded or sentenced to prison and the number of men, women and children in prison was reduced. The prison authorities put in place some temporary accommodation blocks in order to keep people separate so they would less likely to infect each other, which improved conditions for some. Nevertheless, some 20,000 men were still held in crowded conditions, two a cell designated for one person, which meant that for the year they were confined to the cell almost all day with no access to work, activities or personal interaction with staff, family or other prisoners.

The charity worked hard to get the government to mitigate the worst of the isolation people in prison were suffering. We were in regular correspondence with ministers and even at one point threatened legal action. Al the correspondence and the replies from ministers were made public and posted on our website.

Instead of reaping the benefit of fewer people in prison, the government has embarked on a massive expansion programme of 18 new jails and tens of thousands of additional cells which will encourage the use of prison and increase the population.

In the face of such profligate waste of public money we continue to work for fewer people in prison by focussing on reducing arrests, the entry point to the toxic criminal justice system. We concentrated on stemming the arrests of children and of women, which would mean fewer going through prosecution, punishment and prison.

This report gives details of our legal work to help individual children and young adults. It illustrates our campaigns and policy work covering community and custody. This year we have done it differently, but we have done it just as effectively.

I wrote in last year’s report that it would be my last as I was retiring but the process of recruiting a successor took a bit longer than anticipated so I am once again reporting on a full year of work, with my retirement taking place at the end of October. We are holding an event hosted by our President, Lord Macdonald, in the House of Lords to thank everyone who has worked with me to pursue the aims of the Howard League and I am asking people to make donations to set up an internship programme to commemorate

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

the life and contribution of David Faulkner, a past chair of the board of trustees who died this year.

I am very pleased that Andrea Coomber is taking over as chief executive in November. She has a wealth of experience and expertise, and I am confident she will lead a thriving and impactful organisation. The charity will be in safe hands and my best wishes go to her and the team of staff, trustees and members. I will be giving my papers to the library of Warwick University, which holds the Howard League’s historic documents.

Report of the trustees

Strategic Vision and Priorities: 2019-2024

In 2019 the board of trustees set the strategic vision and priorities for the coming five years.

The Howard League for Penal Reform recognises the humanity of all people involved in criminal justice. We seek to uphold their dignity and respect their human rights.

We strive to minimise the human suffering and social harms that are both causes of crime and consequences of punishment.

We stand for constructive forms of justice that contribute to building a safer, fairer society.

We stand against abuse and mistreatment and all forms of inappropriate discrimination in the criminal justice system.

To these ends, we are committed to:

Remaining fearlessly independent, radical and critical in our campaigning, as well as being pragmatic, engaged and influential
Sustaining high-quality, high-profile public engagement and education around criminal justice concerns
Being principled in our approach, as well as evidence-based and researchinformed
Maintaining the culture of curiosity and ingenuity that allows us to respond to new crime and justice challenges in ways that are flexible, dynamic and agile
Using the law and the courts to challenge injustice
Being well-managed, well-governed and sustainable as a charitable organisation

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Being committed to working in partnership with others who share our values and goals.

Over the five years from 2019 to 2024 the Howard League will focus on three broad strategic priorities. We shall evaluate our activities and proposals for new initiatives against these priorities and our principles.

1) Stemming the flow

The Howard League will focus work on stemming the flow of people into the system, advocating for solutions which as much as possible lie outside of the criminal justice system.

The criminal justice system is not a static repository of people. It is better understood as a flow of individual lives, from point of arrest, through community interventions, all the way to the population in penal custody and beyond.

2) Better justice

The Howard League will focus work on better justice which emphasises rights and remedies. When solutions must be sought from within the system, then these should be as non-invasive and flexible as possible. Prison must be a true last resort.

Alongside stemming the flow, we will promote better justice systems.

3) Strengthening the charity

Work on stemming the flow or better justice is impossible without a solid underpinning for the charity.

The Howard League will focus work on strengthening the charity which speaks to our vision of being a well-managed, well-governed and sustainable charitable organisation. In particular, we shall continue to devote efforts to grow our membership, expand our influence and maintain our independence.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Stemming the flow

Crime and gambling

The Commission on Crime and Problem Gambling was set up two years ago to find new and better ways of preventing crime linked to gambling.

Chaired by Lord Peter Goldsmith QC, the Commissioners are

Dr Jamie Bennett, former prison governor and now deputy director in HMPPS Andrew Black, co-founder of Betfair

Prof Henrietta Bowden-Jones OBE, director of the National Problem Gambling Clinic Matt Burton, assistant chief constable, Cheshire Police

Dr John Chisholm CBE, Chair of the Medical Ethics Committee, British Medical Association Jon Collins, chief executive, Magistrates Association

Frances Crook, chief executive, Howard League for Penal Reform Elizabeth Morony, partner, Clifford Chance LLP Andrew Neilson, campaigns director, Howard League for Penal Reform Neil Platt, clinical director, Beacon Counselling Trust Sarah Ramanauskas, senior partner, Gambling Integrity Prof Gerda Reith, University of Glasgow

Norma Stephenson OBE, councillor, Stockton on Tees Borough Council Sue Wade OBE, former chair, Howard League for Penal Reform

The Commission published a literature review that looked at international and national publications.

It submitted to the Law Commission review of the Proceeds of Crime Act, arguing that the legislation assumes that criminal activity leads to personal profit, whereas problem gambling usually leads to the loss of assets and often plunges families into financial crisis.

We had intended to attend the Fourteenth United Nations Congress on Crime, held in Japan, but instead held a virtual ancillary meeting which discussed the work of the Commission.

Research was at the heart of the programme and the first research led by Staffordshire University was conducted jointly with the Magistrates Association and looked at how much knowledge and understanding of the issues magistrates had.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

The first publication of the Commission reviewed the oral evidence sessions when eminent and expert contributors included people who had lived experience of crime and problem gambling either because they been convicted of crimes or because a family member had been imprisoned. They included:

Lord Peter Chadlington, life President of Action on Addiction and vice chair of the All Party Parliamentary Group on Gambling Related Harm
Carolyn Harris MP and Sir Iain Duncan Smith MP, officers of the All Party Parliamentary Group
Andrea Albutt, President of the Prison Governors Association
Lisa Ustok, probation officer
Roger Parkes and Kirsty Caldwell, Betway PLC
Maris Catania and Tim Cook, Kindred Group PLC
Professor Robert Williams, Alberta University

We said that there is very little understanding across the criminal justice system of the issue around crimes committed linked to problem gambling nor how best to respond.

Stemming the flow of women into the system

The Howard League provided administrative and policy support to the All Party Parliamentary Group on Women in the Penal System, chaired by Jackie Doyle Price MP, Debbie Abrahams MP and Baroness Jean Corston.

The APPG conducted two inquiries aimed at improving the outcomes for women in conflict with the criminal law.

The APPG is working on a three-year programme to reduce arrests of women. It received original and detailed evidence from five police forces in England and Wales providing anonymised data on arrests of hundreds of women. The figures suggest that thousands of women each year are arrested, held in custody and then released without charge, which is an unnecessary and wasteful use of police resources.

In March 2021 the APPG launched a second inquiry into women’s health and well-being in prisons, hearing evidence from voluntary organisations working alongside women in prison. A report is to be published in the autumn.

In November 2020 the APPG published a briefing calling for the abolition of the court power to end people to prison for their own protection. Under 50-year-old legislation the courts can remove a man or woman’s liberty without expert evidence or any formal investigation and without them having any investigation. The APPG chairs met with the minister to press the case and asked for the provision in the 1976 Bail Act to be repealed.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Reducing child arrests

Since 2010 the Howard League has been working with police forces across England and Wales to reduce children arrests, helping to ensure that hundreds of thousands of boys and girls do not have their lives blighted by a criminal record.

Arrests of children have been reduced by 74 per cent and in August 2021 we published the latest briefing showing that in 2020 police made 63,272 arrests of children.

In 2020, there were 261 arrests of primary school aged children, down from over 2,000 a decade ago. This is effectively raising the age of criminal responsibility by stealth, as it was clear that there was no government support for legislation to enact this reform, we have been working with the police to keep young children out of the toxic criminal justice system.

As the only charity working on child arrests, our persistent support for police doing things differently and generation of a positive public discourse on the success at reducing child arrests has undoubtedly made a significant contribution to this radical reform. We have made life better for thousands of children and into their adulthood.

Ending the criminalisation of children in residential care

Hundreds more boys and girls can look forward to a brighter future as government figures revealed in July the transformative impact of the Howard League programme to end the criminalisation of children in residential care. Data showed that the number of children criminalised had reduced from 15 per cent to five per cent. Our programme is nearing its end and we will be adding to the series of blogs by guest experts to tell the story of the work.

Crime cutting projects

The work of eighteen projects working across the country to reduce crime and transform lives were celebrated at the annual community awards conference in October 2020. This was held on-line but still attended by over 100 representatives from organisations across the whole country.

We held well attended virtual events to celebrate the work of the winners.

Once again, this year organisations working with gamblers, looked after children, people with mental health problems – all in an effort to keep them out of the criminal justice system – were nominated for the awards.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

All could show how they helped individuals and reduced crime and reoffending. The full list is on the Howard League website and the winners will be celebrated at a conference in October 2021.

Government and public relations

We submitted and published 35 responses to government and statutory consultations on a wide range of issues about justice, rights, the law and sentencing.

The charity is regularly consulted by ministers, officials and parliamentary committees. This year the legal director, Dr Laura Janes, gave oral evidence to the Human Rights Committee and the Police, Crime, Sentencing and Courts Bill Committee on the treatment of young people in the penal system.

The Ministry of Justice published a white paper on sentencing last year and this year legislation was introduced in the Police, Crime, Sentencing and Courts bill which included Home Office provisions on curtailing the right to protest in addition to draconian sentencing clauses that will lengthen prison sentences and increase the prison population. The Howard League has been working with consortia of voluntary organisations who share concerns about the proposed legislation. We are trying to get reform of the indeterminate sentence for public protection and will be working in the House of Lords.

Staff maintain strong relationships with senior officials across statutory agencies including the Parole Board, Sentencing Council, HM Inspectorates of Prisons and Probation, the Youth Custody Service and the Youth Justice Board.

Public education

In association with Black Protest Legal Support and in consultation with an expert advisory group the Howard League published a practical guide for antiracist lawyers. The guide was inspired by two harsh realities: racial discrimination as an enduring feature of criminal justice for Black people; and legal training in England and Wales that does not equip lawyers to be antiracist. The guide is designed to support lawyers to be antiracist at each phase of a client’s journey through the system: at the police station, at court and after court. The national lockdown meant we could not hold our usual events so we moved to virtual events, holding a series of ‘in conversation’ discussions with key players including Vera Baird, Victims Commissioner; Peter Clarke, HM Inspector of Prisons; Lyn Brown MP, shadow minister; Sir Bob Neill MP, chair of the Justice Committee; Patrice Lawrence, writer; Keith Fraser, chair of the Youth Justice Board, Lord Ken Macdonald QC, president of the Howard League and Warden of Wadham College; Anne Longfield, former Children’s Commissioner; Anna Hemmings, chief executive of Gamcare; Professor David Wilson, Birmingham City University; Caroline Adams QPM, Sussex Police; and the team at Make Amends, a restorative justice project

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

working in Devon and Cornwall. Between 100 and 200 participated in the audience for each of the events, extending our reach across the country.

The 2020 AGM was an on-line event and we complied with our regulatory responsibilities.

The charity’s publications and submissions are posted on our website and are freely available. The website is well visited, and our social media presence continued to grow, reaching some 34,000 followers on Twitter.

Despite the challenges of the national lockdown, we continued to have a strong presence for our concerns in the mainstream media. An article on prisons by the chief executive in the Guardian generated so many comments that the newspaper had to shut the facility and it also garnered many new members and donations. A subsequent article on work in prisons also generated considerable interest.

Statements were published on issues of public concern and publications from the inspectorate.

Our mainstream media presence was maintained, with interviews on television and key radio programmes. Members of staff wrote articles for newspapers and journals, covering a wide range of our research and concerns.

Better Justice

Legal representation of children and young adults

The antiracist guide for lawyers, Making Black Lives Matter in the Criminal Justice System, was launched in June with an event for lawyers. The guide was developed with the help of an expert advisory group, focus groups and a review of data and literature.

The Supreme Court ruled against our challenge on behalf of a child who had been held in solitary confinement and we are now considering whether to take the case to the European Court of Human Rights, which could potentially have implications for all Council of Europe states.

The legal team represented children and young adults facing disciplinary hearings and parole, securing improved outcomes for their reintegration. The team helped individual young people by challenging local authorities when they failed to comply with their duties and secured appropriate housing and support.

We extended the advice line hours to include an additional afternoon. We received just under 10,000 calls from young people and dealt with some 600 individuals, the majority of whom were boys – representing the fact that 95 per cent of the custody population is

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

male - and with a disproportionate representation of the Black, minority ethnic young people.

We continued to embed our work on sentencing young adults: the legal director addressed hundreds of lawyers and probation officers on the topic, co-authored an article on the changes in the law around sentencing young adults for the Criminal Law Review and produced a set of short films on the topic (to be launched) in October this year.

The legal director wrote a submission to Parliament’s Education Committee explaining that the quality of education is low, and access is limited.

Justice and fairness in prisons

Prisons should be places of justice. We can make society safer by treating people fairly. Treating people in prison with justice and fairness has a ripple effect and helps us to build safer and fairer communities.

Prisons should epitomise justice but instead they are centres of injustice, treating people unfairly and imposing unacceptable physical and emotional conditions with capricious systems of punishment. We argue that a fundamental shift in prison culture would make prisons safer and improve outcomes.

In November 2020 we published second research briefing in the programme that exposed the injustice of the prison disciplinary system that created a pervasive sense of injustice, fuelled conflict and overcrowding. The research showed that 210,000 adjudications had been conducted in 2019, an increase of 76 per cent in eight years. The resulting imposition of additional days of imprisonment reached 337,000 days.

A regular blog covered prisoners with autism and ideas on how prisons could improve. We argued for improved procedural justice, better restorative solutions and a rightsbased approach.

Research

The focus of research this year was on crime and problem gambling. The first commission examined the sentencers’ understanding and treatment of problem gambling and was conducted in partnership with the Magistrates Association by a team from Staffordshire University. Over 600 magistrates took part in a survey and focus groups were held. Participants regarded gambling as an addiction, but most magistrates had not considered problem gambling in the context of a criminal case.

Two further pieces of research were commissioned. We are exploring people’s lived experience of crime and problem gambling and aim to amplify the voices of those directly

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

affected. The second research commission is examining police awareness of problem gambling and crime. Both will be published next year.

Professor Ian Loader has agreed to remain as editor in chief of the Howard Journal for another four years. The journal has been performing well and there was an increase in its global reach with more institutions subscribing and downloads increasing by 22 per cent.

We celebrated the centenary of the coming together of the Howard Association and the Penal Reform League with events, blogs and social media posts. The Howard Association had been founded in 1866 to find a better penal system and the Penal Reform League was founded in 1907 with a proud history of defending imprisoned suffragettes.

The early career academic network published a series of bulletins comprising contributions from academics with special editions looking at the impact of the pandemic on the justice system.

Strengthening the charity

Members

The number of members increased month on month and is approaching 14,000 individuals and local organisations. This year we urged members to approach their MPs with information about women ending the imprisonment of women ‘for their own protection’. Our members are the core of our work, ensuring independent funding, energy and activity.

Fundraising

We are immensely grateful to all the individuals and trusts that donated to our work. Every single gift is appreciated and valued and we make sure that the money is carefully invested in our work.

For a charity working on difficult and often unpopular issues, we have been singularly successful at fundraising and our accounts show a secure position with varied income streams.

Governance

Staff

The charity is fortunate in benefitting from committed, skilled and enthusiastic staff. We have a core team that has given many years to the charity ensuring that we can learn lessons and build on their experience, as well as new staff who bring fresh ideas and challenge. This balance is at the heart of our success.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

We were lucky in securing Justice First trainee solicitors one of who qualified this year.

Publications

All Party Parliamentary Group on Women in the Penal System: Arresting the entry of women into the criminal justice system, September 2020

Justice does not stop at the prison gate: Justice and fairness in prisons, briefing two, November 2020

Child arrests in England 2019, December 2020

All Party Parliamentary Group on Women in the Penal System: Prison for their own protection, the case for repeal, November 2020

Annual report, November 2020

Making Youth Justice, a research report by Professor Barry Goldson and Dr Damon Briggs, March 2021

All Party Parliamentary Group on Women in the Penal System: arresting the entry of women in to the criminal justice system, briefing three, May 2021

Making Black lives matter in the criminal justice system: a guide for antiracist lawyers, June 2021

Two editions of the newspaper, the Howard, were published and distributed in hard copy and on the website

Policy papers

Response to the Scottish Sentencing Council consultation on sentencing young people, August 2020

Response to the Sentencing Council drug offences consultation, August 2020

Response to the Sentencing Council consultation: What next for the Sentencing Council? September 2020

Submission to the Justice Select Committee inquiry on the future of the probation service, September 2020

Response to the College of Policing consultation on the guidelines for recognising and responding to vulnerability related risks, October 2020

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Response to the consultation on the criminal injuries compensation scheme review, October 2020

Response to the Youth Custody Service consultation on the transition of young people from youth to adult custody policy framework, October 2020

Submission to the Justice Committee call for evidence on the future of legal aid, November 2020

Submission to the Commission on Race and Ethnic Disparities, November 2020

Commission on Crime and Problem Gambling: Submission to the Law Commission consultation on confiscation under part 2 of the Proceeds of Crime Act (POCA) 2002, December 2020

Submission to the Ministry of Justice consultation on the parole system, December 2020

Submission the Education Committee inquiry: Education, Are prisoners being left behind, January 2021

Response to the Sentencing Council consultation on modern day slavery offences, January 2021

Response to the Ministry of Justice call for evidence on neurodiversity in the criminal justice system, January 2021

Response to the House of Lords Constitution Committee inquiry into the impact of Covid19 on the operation of the courts, January 2021

Response to the HM Inspectorate of Prisons consultation on Expectations: Criteria for assessing the treatment of and conditions for those held in women’s prisons, January 2021

Response to the Parole Board’s draft guidance on instances where a person before the Board lacks capacity, February 2021

Response to HM Inspectorate of Prisons consultation on expectations for leadership, March 2021

Response to the Joint Committee on Human Rights call for evidence on the government’s independent Human Rights Act Review, March 2021

Commission on Crime and Problem Gambling submission to the review of the Gambling Act, March 2021

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Response to the government consultation on proposals for reforming judicial review, April 2021

Response to the Department of Health and Social Care white paper on reforming the Mental Health Act 1983, April 2021

Response to the Competition and Markets Authority invitation to comment on children’s social care, April 2021

Response to HM Inspectorate of Probation consultation on its inspection framework and programmes for 2021-2022, April 2021

Police, Crime, Sentencing and Courts bill, briefing for committee stage, May 2021

Response to the Justice Committee inquiry into mental health in prison, May 2021

Response to the Joint Committee on Human Rights call for evidence on the Police, Crime, Sentencing and Courts bill, May 2021

Response to the Independent Review of Criminal Legal Aid call for evidence, May 2021

Response to the draft framework on prisoners’ property, May 2021

Response to the Law Commission consultation on intimate image abuse, May 2021

Response to the Department of Health women’s health strategy, June 2021

Response to the Justice Committee inquiry into women in prison, June 2021

Response to the Law Commission’s 14[th] programme of law reform, July 2021

Response to the Draft Framework on Managing Separation in the Children and Young People Secure Estate, July 2021

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Treasurer’s report

I am pleased to report on a continued strong financial position for the Howard League for Penal Reform. Established systems ensuring appropriate and best use of resources are adhered to.

The charity received income of £917,377 which represents a reduction in previous income, resulting primarily from the impact of the pandemic on a range of fundraising activities. The prior year’s income of £1.4m included £448,277 restricted funds for the third year regulatory settlement for the Commission on Crime and Problem Gambling.

An important contribution of £264,245 to our unrestricted funds was derived from legacies and donations. In addition, the charity has received unrestricted income from our membership of £161,487. The Howard League is enormously grateful to each one of those people who give this financial support. We want these generous benefactors always to fully share our sense of pride in the achievements of the charity. Whilst we highly value the project funding that addresses important targeted work within a set of agreed outcomes; unrestricted funds give the charity additional agility to respond to circumstances.

Our income from events has been curtailed somewhat by the social restrictions of the pandemic. Nevertheless, the charity has made successful transition into online gatherings that have extended participation opportunities and attracted new members.

The Howard League provides legal services to young people in custody and the impact of this work is impressive; both on an individual case basis and in identifying and challenging systemic changes required. Legal casework to achieve these outcomes accounts for £324, 708 of income in this reporting period.

The charity has a managed investment portfolio and this has performed well. Trustees maintain a careful review of the investments and undertook in the reporting period to investigate transfer to a portfolio better attuned to sustainable development on environmental, social and governance criteria. The decision to transfer was agreed as prudent and appropriate.

The balance of our fund on 31[st] May 2021 includes £1,666,424 held in equities and £345,228 in short term cash deposits.

The charity owns our offices. We have not been in a position to make better use of this asset, by rental of a portion of our space, due to the ongoing national public health situation. The trustees ensure that this property asset remains subject to review to achieve full potential for charitable purposes.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Our staff team remains our most valuable resource. They have shown commendable resilience throughout the reporting period, adapting constructively to the “working from home” / online environment. The charity has good staff retention levels that include a healthy turnover of staff for positive and constructive reasons. We value both the stability and experience of long service and the new approaches of our more recent employees.

The resources, generously given to the charity by individuals and organisations, have been managed and expended with great care and oversight by staff and trustees.

There is much to be done in creating a more humane, effective and fair criminal justice system. We are truly grateful to everyone who supports The Howard League in our work as a leading organisation and trusted partner in achieving less crime, safer communities and fewer people in prison.

Sally Lewis OBE Honorary Treasurer

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 20 February 1967 and registered as a charity on 18 May 1967.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

The board

The Howard League for Penal Reform is governed by a board of trustees, whose principal responsibilities are the setting and monitoring of the strategic direction of the organisation and the establishment of policy. All trustees give their time voluntarily and receive no financial benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.

Ensuring that our work delivered our aims

The trustees hold a strategy meeting each year to review the future direction of the organisation and ensure that it remains focused on the charity’s purposes.

The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives and in planning our future activities.

During the year the board of trustees met formally four times.

The board delegated the day-to-day operation of the organisation to the chief executive, Frances Crook.

Objectives and activities

Purpose and objectives

The Howard League for Penal Reform is the oldest penal reform charity in the world. It was established in 1866 as the Howard Association and was named after John Howard, the first prison reformer. It is a registered charity, company limited by guarantee and incorporated in England and Wales and a law firm with both a public law and a prison law contract to provide legal services to young people in custody. It is governed by its constitution and memorandum and articles of association.

The main charitable objects for which the Howard League was established, as described in its 1967 memorandum and articles of association, were ‘to promote the sciences of penology and criminology, social health, the welfare and constructive treatment of predelinquents and offenders, the education, further education, advancement and pursuit of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

knowledge relating to penology, criminology, social health and delinquency, the training of those who deal with offenders and pre-delinquents and the prevention and limitation of criminal and anti-social activities’.

Core beliefs

The Howard League for Penal Reform works for less crime, safer communities and fewer people in prison.

Trustees’ recruitment, induction and training

Recruitment of new trustees is through nomination and open advertisement. Candidates are interviewed by the Chair. New trustees are elected to the board at the annual general meeting. Trustees are elected to serve for a period of three years after which they must be re-elected at the next annual general meeting. The board seeks to ensure that there is appropriate balance of experience and representation relevant to the operations of the Howard League for Penal Reform.

All new trustees take part in an induction programme which is designed to ensure that they fully understand their roles and responsibilities, as well as the objects, activities and ethos of the charity.

Risk management

The board of trustees has ultimate responsibility for the management of risk, with day to day management of risk delegated to the executive management team. During the year the board reviewed the risk register.

Risk management is integrated with planning and budgeting and the organisation is committed to developing understanding of a risk-aware approach to working. The executive management team keeps major risks under regular review and reports any significant change in status of major risks and new risks.

The key risks identified during the year and kept under review:

Impact of pandemic – monitoring government guidance
Uncertainty over funding – mitigated by close monitoring of budgets monthly.
Public perception and reputation which is kept under weekly review by monitoring the public relations strategy.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Staff remuneration statement

The Howard League for Penal Reform is committed to ensuring that we pay our staff fairly and in a way which ensures we attract and retain the right skills to have the greatest impact in delivering our charitable objectives.

The board of trustees sets the pays scales for staff. The CEO is in attendance for the meeting (leaving for the discussion regarding the CEO’s remuneration).

In determining the Howard League for Penal Reform’s remuneration policy, the board of trustees consider all factors which are deemed necessary. The objective of the policy is to ensure that the chief executive and senior staff team are provided with appropriate incentives to encourage enhanced performance and are, in a fair and responsible manner, rewarded for their individual contributions to the success of the charity.

Public benefit statement

The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit.

The trustees are satisfied that the aims and objectives of the charity meet the public benefit requirement; and that the charity’s activities are in support of those aims.

Financial review

Reserves

Restricted funds received for specific projects or purposes that are not available for general use stand at £923,373 at year end.

The board of trustees reviews the reserves policy annually and it aims to ensure that adequate funds are held to run the charity for a period of at least 12 months. At the end of the year, our free and unrestricted reserves would cover 10 months at current expenditure. Unrestricted funds not in fixed assets amounted to £1,126,553 at the year end.

Investments

The trustees have the power to invest in such assets as they see fit. Investment decisions have been taken with a view to maximising the return, maintaining reasonable access to ensure the availability of funds for the purposes they are intended.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

As of 31 May 2021, the charity’s holding in Cazenove Charity Multi Asset Fund was valued at £1.6m. In addition, some shares listed on the London Stock Exchange were held.

Fundraising disclosures:

The Howard League carries out all its fundraising in house and does not contract with consultants or agencies. The charity benefits from contributions from its 13,500 members and supporters, donations from grant making trusts, gifts in Wills, events and legal aid for our representation of young people in custody.

For 12 months to 31 May 2021, we received no complaints in relation to our fundraising activities. The board of trustees oversees policies that guide best practice on data protection and managing communications with vulnerable members of the public.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Statement of responsibilities of the trustees

The trustees (who are also directors of charitable company for the purposes of company law) are responsible for preparing the report of the trustees and the financial statements in accordance with applicable law 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:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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 the trustees are aware:

There is no relevant audit information of which the charitable company’s auditor is unaware; and
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at year-end was 9 (2018: 9). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Trustees’ annual report

For the year ended 31 May 2021

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The report of the trustees has been prepared in accordance with the special provisions applicable to companies’ subject to the small companies' regime.

Approved by the trustees on 26 October 2021 and signed on their behalf by

Professor Fergus McNeill Chair

Independent auditor’s report

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Independent auditor’s report to the members of Howard League for Penal Reform

Opinion

We have audited the financial statements of Howard League for Penal Reform (the ‘charitable company’) for the year ended 31 May 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Give a true and fair view of the state of the charitable company’s affairs as at 31 May 2021 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
Have been prepared in accordance with the requirements of the Companies Act 2006

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Howard League for Penal Reform's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Independent auditor’s report

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Other information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
The trustees’ annual report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
The financial statements are not in agreement with the accounting records and returns; or
Certain disclosures of trustees’ remuneration specified by law are not made; or
We have not received all the information and explanations we require for our audit; or
● The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of

Independent auditor’s report

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.

Independent auditor’s report

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Orchard (Senior statutory auditor) 17 November 2021

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 May 2021

Unrestricted Note £ Income from: 2 246,245 3 - 3 64 3 124,270 3 161,487 4 21,794 5 64,602 7,477 625,939 6 56,454 6 276,238 6 76,836 6 212,516 6 109,801 731,845 166,779 9 60,873 324,611 385,484 200,000 7 585,484 Reconciliation of funds: 1,980,183 2,565,667 Donations and legacies Charitable activities Campaigns, policy & research Events, conferences & publications Raising funds Other trading activities Investments Other Total income Expenditure on: Net income / (expenditure) before other recognised gains and losses Net movement in funds Gains on revaluation of fixed assets Legal services for young people Membership income Total expenditure Net (expenditure)/income before net gains / (losses) on investments Charitable activities Legal services for young people Membership Campaigns, policy & research Events, conferences & publications (105,906) Total funds carried forward Total funds brought forward Net gains / (losses) on investments Net income / (expenditure) for the year Transfers between funds	Restricted £ - 91,000 - 200,438 - - - -	2021 Total £ 246,245 91,000 64 324,708 161,487 21,794 64,602 7,477	Unrestricted £ 270,641 26,600 15,854 53,991 160,556 58,896 64,376 32,699	Restricted £ - 631,477 - 136,467 - - - -	2020 Total £ 270,641 658,077 15,854 190,458 160,556 58,896 64,376 32,699
625,939	291,438	917,377	683,613	767,944	1,451,557
56,454 276,238 76,836 212,516 109,801	- 453,392 - 183,471 -	56,454 729,630 76,836 395,987 109,801	55,150 34,688 61,334 332,426 126,001	- 686,436 23,506 107,235 -	55,150 721,124 84,840 439,661 126,001
731,845	636,863	1,368,708	609,599	817,177	1,426,776
166,779 (105,906)	- (345,425)	166,779 (451,331)	(41,444) 74,014	- (49,233)	(41,444) 24,781
60,873 324,611	(345,425) (324,611)	(284,552) -	32,570 -	(49,233) -	(16,663) -
385,484 200,000	(670,036) -	(284,552) 200,000	32,570 -	(49,233) -	(16,663) -
585,484 1,980,183	(670,036) 1,593,409	(84,552) 3,573,592	32,570 1,947,613	(49,233) 1,642,642	(16,663) 3,590,255
2,565,667	923,373	3,489,040	1,980,183	1,593,409	3,573,592

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17 to the financial statements.

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Balance sheet

Balance sheet
As at 31 May 2021			Company no. 00898514
Note Fixed assets: 12 13 Current assets: 14 Liabilities: 15 17 Total unrestricted funds Creditors: amounts falling due within one year Net current assets Total charity funds Restricted income funds Unrestricted income funds: Other designated funds The funds of the charity: Investments Cash at bank and in hand Tangible assets Debtors Designated property funds Property fair value reserve fund Property historic cost fund Total designated property funds Designated strategic fund General funds Total net assets	£ 107,965 345,228	2021 £ 1,439,114 1,666,424	£ 72,378 886,663	2020 £ 1,253,622 1,444,742
		3,105,538 383,502		2,698,364 875,228
	453,193 (69,691)		959,041 (83,813)
	750,000 650,000		550,000 -
		3,489,040		3,573,592
		923,373 2,565,667		1,593,409 1,980,183
	1,400,000 778,712 - 386,955		550,000 778,712 303,127 348,344

		3,489,040		3,573,592

Approved by the trustees on 26 October 2021 and signed on their behalf by

Fergus McNeill Chair

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Statement of cash flows

For the year ended 31 May 2021

Reconciliation of net (expenditure) / income to net cash flow from operating activities

Net (expenditure) / income for the reporting period (as per the statement of financial activities) Depreciation charges Losses /(gain) on investments Loss on disposal of fixed assets Gain on revaluation of fixed assets Dividends and interest from investments Decrease / (increase) in debtors (Decrease)/increase in creditors Decrease/(increase) in cash held by investment broker pending reinvestment Net cash provided by operating activities Note £ £ (551,134) 64,602 4,459 - (59,362) 9,699 (541,435) 886,663 345,228 Cash flows from operating activities Net cash used in investing activities Net cash provided by operating activities Cash flows from investing activities: Dividends and interest from investments Proceeds from sale of investments Purchase of investments 2021 Purchase of fixed assets Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year	2021 £ (84,552) 14,508 (166,779) - (200,000) (64,602) (35,587) (14,122) -	2020 £ (16,663) 14,508 41,444 930 (64,376) 96,884 9,254 (1,081)
	(551,134)	80,900

(541,435) 886,663		35,043 851,620
345,228		886,663

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

1 Accounting policies

a) Statutory information

Howard League for Penal Reform (incorporating the Howard Centre for Penology) is a charitable company limited by guarantee and is incorporated in the United Kingdom.

The registered office address is 1 Ardleigh Road, London, N1 4HS.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donated services

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

g) Investment income and interest receivable

Investment income and interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the income due from the bank or investment manager.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

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

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

1 Accounting policies (continued)

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
Expenditure on charitable activities includes the costs of furthering the purposes of the charity and their associated support costs

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

	Campaigns, policy & research	20%
	Events, conferences & publications	20%
	Legal services for young people	20%
	Membership income	20%
	Support costs	10%
	Governance costs	10%

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

	Campaigns, policy & research	25%
	Events, conferences & publications	20%
	Legal services for young people	25%
	Membership income	20%
	Raising funds	10%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. These costs are split equally between the 5 activities listed above.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

1 Accounting policies (continued)

l) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Office equipment 10 per cent per annum
Library books 15 per cent per annum  Computers 50 per cent per annum

The trustees have adopted a policy of reporting freehold land and buildings at market value. The last full valuation was carried out on 4 May 2012. Interim valuations will be carried out at other times if it is likely there has been a material change in value.

The trustees are of the opinion that any potential depreciation charge would be immaterial to the accounts. The trustees believe the estimated life of the property to be very long and the estimated residual value of the property to be close to the carrying amount. As such, the property is not depreciated. Any gain or loss arising on revaluation is taken to the fair value reserve.

An annual impairment review on the property and other fixed assets is undertaken to determine if circumstances indicate that the recoverable value of assets is materially lower than their value in the accounts. Any impairments identified are written off as extra depreciation through the statement of financial activities.

m) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

n) Accrued legal work income (WIP)

Income is recognised on casework earned and due ("work in progress" or "WIP") according to the time booked on the matter multiplied by the relevant legal aid or interpartes rate.

o) 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.

p) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

q) 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.

r) Financial instruments

The charity only has both basic and non-basic financial assets and financial liabilities. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Non-basic financial instruments are measured at fair value with any gain or loss going to the statement of financial activities.

s) Pensions

All staff are auto enrolled in a work place defined contribution pension scheme contributing 10% of gross salary.

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

2 Income from donations and legacies

Income from donations and legacies
Donations Legacies	Unrestricted £ 219,306 26,939	Restricted £ - -	2021 Total £ 219,306 26,939	Unrestricted £ 128,835 141,806	Restricted £ - -	2020 Total £ 128,835 141,806
	246,245	-	246,245	270,641	-	270,641

3 Income from charitable activities

Income from charitable activities
Total income from charitable activities Sub-total for Events, conferences & publications Income from sales of publications Sub-total for Legal services for young people Membership subscriptions Income tax recoverable on subscriptions /donations Sub-total for Membership income Sub-total for campaigns, research & policy Participation project, Big Lottery Barrow Cadbury Legal services for young people BBC Children in Need Videoslota Ltd Esmee Fairbairn The Legal Education Trust Lloyds Bank Foundation J G Hogg Income from conference fees Esmée Fairbairn Tolkien Trust	Unrestricted £ - - - - -	Restricted £ 1,000 - - 50,000 40,000	2021 Total £ 1,000 - - 50,000 40,000	Unrestricted £ 26,600 - - - -	Restricted £ 53,200 40,000 448,277 50,000 40,000	2020 Total £ 79,800 40,000 448,277 50,000 40,000
	- 64 -	91,000 - -	91,000 64 -	26,600 159 15,695	631,477 - -	658,077 159 15,695
	64 - - - - 124,270	- 119,536 27,000 15,361 26,255 5,000 7,286	64 119,536 27,000 15,361 26,255 5,000 131,556	15,854 - - - - 53,991	- 58,464 27,000 15,361 17,881 5,000 12,761	15,854 58,464 27,000 15,361 17,881 5,000 66,752
	124,270 119,436 42,051	200,438 - -	324,708 119,436 42,051	53,991 118,621 41,935	136,467 - -	190,458 118,621 41,935
	161,487	-	161,487	160,556	-	160,556
	285,821	291,438	577,259	257,001	767,944	1,024,945

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

Unrestricted £ 5,699 16,095	Restricted £ - -	2021 Total £ 5,699 16,095	Unrestricted £ 42,170 16,726	Restricted £ - -	2020 Total £ 42,170 16,726
21,794	-	21,794	58,896	-	58,896
Unrestricted £ 63,830 772	Restricted £ - -	2021 Total £ 63,830 772	Unrestricted £ 59,213 5,163	Restricted £ - -	2020 Total £ 59,213 5,163
64,602	-	64,602	64,376	-	64,376

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

6a Analysis of expenditure (current year)

Cost of raising funds £ 28,384 - - - 144 - 1,822 - - - - - - - - -	Campaigns, research & policy £ 522,112 2,399 1,644 10,123 11,357 55,451 - - 6,525 - - 1,020 - - - - -	Events, conferences & publications £ 50,732 - - - - - - - - - - - - - - -	Legal service for young people £ 292,649 1,084 - 754 703 10,423 - 1,596 6,452 - - 225 - 4,389 - - -	Membership £ 35,994 - - 37,383 - - - - - - - - - - - - -	Governance costs £ 58,207 8,850 - 772 - - - - - - - 930 - - - 10,150 -	Support costs £ 85,111 795 - - 5,441 300 - 15,279 30,620 - 5,629 - 3,743 37,077 7,931 - 14,508	2021 Total £ 1,073,189 13,128 1,644 49,032 17,645 66,174 1,822 16,875 43,597 - 5,629 2,175 3,743 41,466 7,931 10,150 14,508	2020 Total £ 1,043,165 3,294 25,088 87,952 17,567 83,789 3,495 24,249 38,776 101 8,486 280 22,214 36,185 7,677 9,950 14,508
30,350 10,322 15,782	610,631 103,217 15,782	50,732 10,322 15,782	318,275 61,930 15,782	73,377 20,643 15,781	78,909 - (78,909)	206,434 (206,434) -	1,368,708 - -	1,426,776 - -
56,454	729,630	76,836	395,987	109,801	-	-	1,368,708	1,426,776
55,150	721,124	84,840	439,661	126,001	-	-

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

6a Analysis of expenditure (prior year)

Staff costs (Note 8) Other staff costs Travel & Subsistence Publication costs Publicity & dissemination Professional/Consultancy fees Investment managers fees Office and other expenses Premises expenses Volunteer expenses Miscellaneous expenses Equipment purchase Irrecoverable VAT Equipment maintenance Bank Charges Counsels fees Audit & accountancy Depreciation Support costs Governance costs Total expenditure 2020	Cost of raising funds £ 27,349 - - 126 - - 3,495 - - - - - - - - - - -	Campaigns, research & policy £ 458,738 1,909 15,104 38,436 13,190 43,685 - 1,930 - - - - - - - - - -	Events, conferences & publications £ 60,660 - - - - - - - - - - - - - - - - -	Legal service for young people £ 273,893 1,185 6,725 3,933 1,477 39,088 - 6,764 6,349 101 2,432 280 - 4,393 - - - -	Membership £ 50,231 - - 37,818 - - - - - - - - - - - - - -	Governance costs £ 36,243 200 2,327 421 2,900 - - - - - - - - - - - 9,950 -	Support costs £ 136,051 - 932 7,218 - 1,016 - 15,555 32,427 - 6,054 - 22,214 31,792 7,677 - - 14,508	2020 Total £ 1,043,165 3,294 25,088 87,952 17,567 83,789 3,495 24,249 38,776 101 8,486 280 22,214 36,185 7,677 - 9,950 14,508
	30,970 13,772 10,408	572,992 137,723 10,409	60,660 13,772 10,408	346,620 82,633 10,408	88,049 27,544 10,408	52,041 - (52,041)	275,444 (275,444) -	1,426,776 - -
	55,150	721,124	84,840	439,661	126,001	-	-	1,426,776

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

7 Net expenditure for the year

This is stated after charging:

This is stated after charging:
	2021	2020
	£	£
Depreciation	14,508	14,508
Loss on disposal of fixed assets	-	930
Operating lease rentals:
Equipment	6,527	9,160
Auditor's remuneration (excluding VAT):
Audit	10,150	9,950

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Employer’s contribution to defined contribution pension schemes Salaries and wages Social security costs	2021 £ 865,376 89,379 118,433	2020 £ 845,552 90,731 106,882
	1,073,188	1,043,165

The following number of employees received employee benefits (excluding employer pension costs) during the year	The following number of employees received employee benefits (excluding employer pension costs) during the year	The following number of employees received employee benefits (excluding employer pension costs) during the year
between:
	2021	2020
	No.	No.
£60,000-£70,000	1	1
£70,001 - £80,000	2	1
£80,001 - £90,000	-	1
£90,001 - £100,000	1	1

The total employee benefits including pension contributions and employers national insurance of the key management personnel were £485,738 (2020: £466,341)

Total termination costs in the year were nil (2020: £nil).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil). A trustee was supplied a laptop due to pandemic to asist the delivery of core work of the charity. Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2020: £2,327) incurred by nil (2020: 4) members relating to attendance at meetings of the trustees.

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Legal services for young people Campaigns, policy & research Membership Raising funds Events conferences & publications Support Governance	2021 No. 1 6 1 7 2 2 1	2020 No. 1 7 1 6 2 2 1
	20	20

~~41~~

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

10 Related party transactions

Aggregate donations from related parties were £NIL (2020: £NIL).

There are no other related party transactions to disclose for 2021 (2020: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

11 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Additions Disposals Depreciation released At the end of the year At the start of the year Charge for the year At the start of the year Net book value At the end of the year Cost or valuation Depreciation At the end of the year At the start of the year	Freehold property £ 1,200,000 200,000 -	Computers £ 27,626 - -	Office Equipment £ 81,304 - -	Library books £ 2,018 - -	Total £ 1,310,948 200,000 -
	1,400,000	27,626	81,304	2,018	1,510,948
	- - -	19,897 7,729 -	35,412 6,779 -	2,017 -	57,326 14,508 -
	-	27,626	42,191	2,017	71,834
	1,400,000	-	39,113	1	1,439,114
	1,200,000	7,729	45,892	1	1,253,622

The freehold property at 1 Ardleigh Road, London, N1 4HS was valued at £1,200,000 on 4 May 2012 by Copping Joyce Chartered Surveyors LLP (independent valuers). The historical cost of the freehold is £650,000. An informal valuation was received from Chestertons on 13 September 2019 of £1,400,000. The Trustees consider that, after considering costs of selling, the value of the property is not materially affected.

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

13 14 15 16a Cash Taxation and social security Analysis of net assets between funds (current year) Creditors: amounts falling due within one year Accruals Trade creditors Shares listed on the London Stock Exchange Investments comprise: Cash Fair value at the start of the year Additions at cost Net gain / (loss) on investments UK Common investment funds Accrued income Accrued Legal work income Debtors Disbursements Other debtors Fair value at the end of the year Listed investments Disposal proceeds	13 14 15 16a Cash Taxation and social security Analysis of net assets between funds (current year) Creditors: amounts falling due within one year Accruals Trade creditors Shares listed on the London Stock Exchange Investments comprise: Cash Fair value at the start of the year Additions at cost Net gain / (loss) on investments UK Common investment funds Accrued income Accrued Legal work income Debtors Disbursements Other debtors Fair value at the end of the year Listed investments Disposal proceeds	13 14 15 16a Cash Taxation and social security Analysis of net assets between funds (current year) Creditors: amounts falling due within one year Accruals Trade creditors Shares listed on the London Stock Exchange Investments comprise: Cash Fair value at the start of the year Additions at cost Net gain / (loss) on investments UK Common investment funds Accrued income Accrued Legal work income Debtors Disbursements Other debtors Fair value at the end of the year Listed investments Disposal proceeds	13 14 15 16a Cash Taxation and social security Analysis of net assets between funds (current year) Creditors: amounts falling due within one year Accruals Trade creditors Shares listed on the London Stock Exchange Investments comprise: Cash Fair value at the start of the year Additions at cost Net gain / (loss) on investments UK Common investment funds Accrued income Accrued Legal work income Debtors Disbursements Other debtors Fair value at the end of the year Listed investments Disposal proceeds	2021 £ 1,444,742 59,362 (4,459) - 166,779	2020 £ 1,430,698 57,627 (3,220) 1,081 (41,444)
				1,666,424 1,666,424	1,444,742 1,444,742
				2021 £ 1,600,775 39,688 25,961	2020 £ 1,410,641 33,020 1,081
				1,666,424	1,444,742
				2021 £ 10,965 66,347 18,387 12,266	2020 £ 4,279 27,381 5,624 35,094
				107,965	72,378
				2021 £ 2,755 30,305 36,631	2020 £ 5,811 25,553 52,449
				69,691	83,813

Tangible fixed assets Investments Net current assets Net assets at 31 May 2021	General unrestricted £ 39,114 - 347,841	Designated property funds £ 1,400,000 - -	Designated strategic funds - 743,051 35,661	Restricted £ - 923,373 -	Total funds £ 1,439,114 1,666,424 383,502
	386,955	1,400,000	778,712	923,373	3,489,040

		Designated	Designated
	General	property	strategic		Total
	unrestricted	funds	funds	Restricted	funds
	£	£		£	£
Tangible fixed assets	39,114	1,400,000	-	-	1,439,114
Investments	-	-	743,051	923,373	1,666,424
Net current assets	347,841	-	35,661	-	383,502
Net assets at 31 May 2021	386,955	1,400,000	778,712	923,373	3,489,040

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

16b Analysis of net assets between funds (prior year)

At 1 June 2020 £ - 29,232 - - 27,926 15,165 1,186,096 10,379 324,611	General unrestricted £ - - 348,344	Designated £ 929,011 702,828 -	Restricted £ 324,611 741,914 526,884	Total funds £ 1,253,622 1,444,742 875,228
	348,344	1,631,839	1,593,409	3,573,592
	Income & gains £ 38,542 119,536 27,000 15,361 50,000 40,000 - 1,000 -	Expenditure & losses £ (38,542) (103,069) (26,500) (15,361) (66,110) (15,165) (360,738) (11,379) -	Transfers £ - - - - - - - (324,611)	At 31 May 2021 £ - 45,699 500 - 11,816 40,000 825,358 - -
1,593,409	291,439	(636,864)	(324,611)	923,373
550,000 303,127	200,000 -	- -	- 346,873	750,000 650,000
853,127 778,712 1,631,839	200,000 - 200,000	- - -	346,873 - 346,873	1,400,000 778,712 2,178,712
348,344	792,718	(731,845)	(22,262)	386,955
1,980,183	992,718	(731,845)	324,611	2,565,667
3,573,592	1,284,157	(1,368,709)	-	3,489,040

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

17b Movements in funds (prior year)

At 1 June 2019 £ - - - - 17,450 38,756 1,248,225 13,600 324,611	Income & gains £ 35,642 58,464 27,000 15,361 90,000 40,000 448,277 53,200 -	Expenditure & losses £ (35,642) (29,232) (27,000) (15,361) (79,524) (63,591) (510,406) (56,421) -	Transfers £ - - - - - - - -	At 31 May 2020 £ - 29,232 - - 27,926 15,165 1,186,096 10,379 324,611
1,642,642	767,944	(817,177)	-	1,593,409
778,712 303,127 550,000	- - -	- - -	- - -	778,712 303,127 550,000
1,631,839	-	-	-	1,631,839
315,774	683,613	(651,043)	-	348,344
1,947,613	683,613	(651,043)	-	1,980,183
3,590,255	1,451,557	(1,468,220)	-	3,573,592

Purposes of restricted funds

Legal work (Adviceline)

Specialist adviceline for young people in custody.

Programme on reducing child arrests

Programme for reducing child arrests.

Sentencing - young adults

A review of sentencing judgments for young adults.

Reducing arrests of women

Programme for reducing arrests of women.

Fairness in prison

A new programme to find ways of reducing conflict, violence and injustice inside jails.

Crime and Problem Gambling

This is a 3 year commission to look into the between problem gambling and crime, it commenced in January 2019.

The Legal Education Trust

Matched funding for Justice First Fellowship for caseworker in the Legal team 2 years started January 2020.

Lottery Funding

Participation work delivered by the legal team over 3 years - started March 2020

Howard League for Penal Reform (Incorporating the Howard Centre for Penology)

Notes to the financial statements

For the year ended 31 May 2021

17 Movements in funds (continued)

Criminal care - ending the criminalisation of children in residential care

Improving policies and practicees of agencies and services for children in residential care.

Property

The value of the original restricted donation towards the purchase of the office. See transfers between funds note below.

Purposes of designated funds

Property historic cost fund

The value of the original historic cost of the property.

Property fair value reserve

Demonstrates the gain on the property revaluation compared to its historic cost.

Strategic fund

This fund is designated by the trustees to strengthen the Howard League position through a period of recession and uncertainty, and to fund income shortfall. Decisions to use this fund are agreed by the board on the basis of strategic principles set down during the budgeting process.

Transfers between funds

A transfer was made out of the restricted property fund to bring this fund to zero, as the trustees consider that the restriction on these funds was satisifed on the purchase of the property. The property and equipment fund was renamed the property historic cost fund and a transfer was made into this fund from the restricted property fund and from general funds to show the original historic cost of the property.

18 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

the following periods
Less than one year One to five years	2021 2020 £ £ 5,200 10,051 22,104 2,513 27,304 12,564 Equipment
	27,304	12,564

19 Operating lease commitments receivable as a lessor

Amounts receivable under non-cancellable operating leases are as follows for each of the following periods

Less than one year One to five years	2021 2020 £ £ - 22,750 - - - 22,750 Property	2021 2020 £ £ - 22,750 - - - 22,750 Property
	-	22,750

20 Legal status

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

The Howard League for Penal Reform

Contents

Reference and administrative information

Honorary President

Staff during the year

Reference and administrative information

For the year ended 31 May 2021

Reference and administrative information

Trustees’ annual report

Trustees’ annual report

Trustees’ annual report

Trustees’ annual report

1) Stemming the flow

2) Better justice

3) Strengthening the charity

Trustees’ annual report

Stemming the flow

Crime and gambling

Chaired by Lord Peter Goldsmith QC, the Commissioners are

Trustees’ annual report

Trustees’ annual report

Reducing child arrests

Ending the criminalisation of children in residential care

Crime cutting projects

Trustees’ annual report

Government and public relations

Public education

Trustees’ annual report

Better Justice

Trustees’ annual report

Justice and fairness in prisons

Research

Trustees’ annual report

Strengthening the charity

Members

Fundraising

Governance

Staff

Trustees’ annual report

Publications

Trustees’ annual report

Trustees’ annual report

Treasurer’s report

Trustees’ annual report

Trustees’ annual report

The board

Trustees’ annual report

Core beliefs

Risk management

Trustees’ annual report

Staff remuneration statement

Public benefit statement

Financial review

Reserves

Investments

Trustees’ annual report

Fundraising disclosures:

Trustees’ annual report

Trustees’ annual report

Auditor

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Opinion

In our opinion, the financial statements:

Basis for opinion

Conclusions relating to going concern

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Other information

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of trustees

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Auditor’s responsibilities for the audit of the financial statements

Capability of the audit in detecting irregularities

To the members of

The Howard League for Penal Reform (incorporating the Howard Centre for Penology)

Use of our report

Balance sheet