DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 Registered number: 01133537 Charity number.. 266331 SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ishop Fleming
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI CONTENTS Page Reference and administrative details of the Charity, its Trustees and advisers Trustees. report Independent auditors. report on the financial ststements statement of financial activities 10-13 14 Balance sheet 15 Notes to the financial statements 16-26
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023 Trustees F Barrio T Crick A Crystal M Lavy M Lumley S McLean M O'conor C O'Donoghue (Resigned 19 April 20231 K Ramo P Shaw, Chair S Thomas A Rose (Appointed 19 April 20231 M Tanna (Appointed 19 April 20231 Company registered number 01133537 Charity registered number 266331 Registered office Unit4.5 Paintworks Arnos Vale Bristol BS4 3EH Company secretary Caroline Gould Chief executive officer Caroline Gould Independent auditors Bishop Fleming LLP Chartered Accounlanls Slatulory Auditors 10 Temple Back Bristol BS1 6FL Bankers Barclays Bank PIC Leister LE87 2BB Page 1
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees of the Society for Computers and Law {"SCL"I present their annual report together with the audited financial statements for the yeaT 1 April 2022 to 31 March 2023. Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required. OBJECTIVES AND ACTIVITIES a. POLICIES ANDOBJECTIVES The Trustees confirm that they have given due consideration to general guidance published by the charity commission relating lo public benefit when reviewing the charrty's aims and objectives and in planning future activities. Objects The charity's objects are specifically restricted lo the following.. 111 The advancement of education of the public in the fields of.. Information technology law and other related legal subjects, Information technology as applied to the practi of law, and The law, by the use of information technology. 121 The promotion of sound development, administration and knowledge of the law relating to information technology and related legal subjects, both generally and by iesearch and study concerning the same. Like many similar organisations, the transition out of the pandemic presented the Society for Computers and Law with numerous challenges and this post-pandemic period has been the most challenging as SCL and ils members adjust lo changes in the way we work. SCL has had to change the way that il operates to safeguard its members, staff and its financial security. Posl-covid, SCL implemented a phased and flexible return to the SCL office with hybrid working available to all members of SCL staff. The team are now in the office al least 3 days a week. SCL events are presented as a mixture of online and hybrid meetings and conferences, and the Trustees were delighted to return to an in-person annual conference at the Insts'tution of Engineering and Technology in London on Thursday 22 September 2022. Page 2
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 b. STRATEGIES FOR ACHIEVINGOBJECTIVES The strategies for achieving these objectives are.. Production of the SCL magazine"Computers & La,_ currently in digital format only. LOMPU'I'LRS &LAW & LAII qPUTERS I NEWS REVIEW SBbTEM8ER2023 Development and maintenance of an educational website www.scl.or of which lil all content is accessible free of charge to anyone with an ac.uk email address, and {iil a large amount of content available to the general public free of charge. Provision of an educational programme of conferences, meetings, webinars, special interest groups and the website. Offering free membership of the Society to trainee solicitors, trainee legal executives, trainee paralegals, and pupil barristers until they qualify. This category of membership includes full access to the content of the website and attendance at SCL events at the members, rale and access to the digital edition of the SCL magazine. The "Tech Law Essentials" training programme, available exclusively online and available to all, at any time. SCL offers a programme of training modules which are regul8rly updated, and which cover all the key areas of practi in tech law. It is intended that the number of modules available and topics covered will continue to increase and that an SCL Tech Law Curriculum for Cohorts and Digitally Driven Ongoing Incremental Learning will be developed from 2022 onwards. new programme of Tech Law Essentials online modules is scheduled lo be launched in late 2023. The furtherance of the SCL University Ambassadors, scheme and support of our student community generally. SCL is committed lo raising awareness of tech law as a specialty within universities, beginning at undergraduate level. Central to SCL'S existence is the aim of fostering the understanding of tech law and universities ought lo be providing the next generation of lawyers with an awareness of tech law as a legal specialty. Considering and, as appropriate, responding lo relevant government, publ or sectoral consultations. Supporting and collaborating with relevant, like-minded organisations The SCL Diversity and Inclusion Advisory Group aims to give a plafform and safe space lo those whose voice is not always heard and who do not feel fully represented within our sector. We want SCL to use its position of privilege and influence within the tech law sector to help make a meaningful change. Sustainability and technology are closely connected and SCL has a very active Sustainability and ESG Group. Technology lawyers are being called upon to advise and facilitate change, both for their external clients and within their own organisations lin-house and private praclicel- As innovation and disruptive technologies enable action to meet the SDGS, the need for robust legal frameworks, policy and regulation will only grow. It is also likely that sustainability and ESG criteria will become even more integrated in business, law and society as progress continues to be made. Page 3
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 ACHIEVEMENTS AND PERFORMANCE The Trustees eonlinue to ensure that SCL provides education and cost-effective training and up to the minute information about tech law and technology relevant lo that law through its meetings, magazine, and website. SCL was delighted to be invited in 2022 to co-produce the third edition of the Blockchain Legal and Regulatory Guidance in collaboration with the Tech London Advocates ITLAI Blockchain Legal and Regulatory Group and The Law Society. The Trustees were also particularly pleased lo support the launch of the SCL Al Schools project, an outreach initiative aimed at helping underprivileged 6th form students consider a career in the tech law sector. A new SCL Mediation Scheme is also in the pipeline. A fee will be payable lo SCL when anyone uses the scheme. Social media is used daily to increase awareness of the work of SCL and to create debate amongst the membership and beyond. SCL continues to have a steady growth in interaction across its social media platforms. lal Magazine and Website The magazine and website are key strengths of SCL, and the Trustees are grateful to the SCL Editor David Chaplin for his work to continually improve the magazine and the monthly SCL News Review. David's dynamic approach to working with the SCL community is noted with gratitude. 'Computers & Law, magazine continues to allract high quality tech law articles as well as articles on legal technology considered relevant lo SCL members and to the wider public. The SCL Editor continues to build on SCL'S traditions but is always looking lo innovate and to meet the changing needs of its readers. SCL'S publishing activities are a core part of the membership package and so SCL intends lo enhance that value lo expand both its membership and readership and in so doing, help lo meet its charitable objectives. SCL is currently looking into the possibility of supplying the magazine via 'print on demand" for those who wish lo buy a printed copy of the magazine. The weekly SCL newsletter is well received by members. The newsletter contains a weekly missive from the Editor, recommended additional reading, the latest tech law news, articles, details of forthcoming SCL events and external events that SCL members have been invited to attend. Online training greatly increases SCL'S accessibility to the community as it's available to everyone no matter where they are and enables members lo keep up to dale and connect with one another for a very modest cost, often free of charge. SCL online training is open to all. Online training ensures that all SCL members including students and academics in UK academic institutions ean benefit from the expertise of speakers at SCL events. The Trustees feel that they are providing SCL members worldwide with an extensive educational programme through the magazine, webinars and online training programme, most elements of which are also made available to non-members. In addition, UK academic institutions are given free access to an extensive educational programme through the e-magazine and news reviews, podcasts and webinars. Page 4
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Ibl Events In the year ended 31 March 2023 SCL held 28 events. (b 1) Annual Conference "Tech Lawwith Impact- and all you need for 2023". The SCL Annual Conference 2022- in-person, live online and recorded on Thursday 22 September 2022 at the IET London.. The picture below shows the Conference session.. 'Law Tech - The Future of Data Privacy and Data Prolgction" Chair: Elizabeth Denham CBE, International Consultant. Data and Tech, Baker McKenzie LLP, Former Information Commissioner for the UK Panellists- Fabienne Lornage. Data Protection Officer Nexis Solutions & CEMEA-Asia, LexisNexis Legal & Professional, Stewart Room, Head of Technology, Media & Communications Sector, DVVF and John O'Brien, Lead Legal Coun9el, Data Protection, Revolut The following events were held during the year.. 0710412022 SCL Women in Tech Law Group webinar.. The Future of FinTech 2010412022 Society for Computers and Law Annual General Meeting 2710412022 SCL Al Group webinar-"Updales and Initiatives" 0410512022 SCL In-House Group webinar.. Group Negotiation Expert Seminar 1210512022 SCL webinar. Online safety, digital services and competition in digital markets" 2710612022 SCL Al Conference 0510712022 SCL SESG Group webinar.. ESG in lawyers, day-to-day work 1310712022 SCL Technology Conference- the Tech of Tech Law 2510812022 SCL"Tech Law Summer Cinema" Monday 15 August 2022 - Thursday 25 August 2022 2210912022 SCL Annual Conference 2022 - 'Tech Law with Impact- and all you need for 2023" 0111112022 Contemporary issues that affect the future of law - Legal Technology, Law Practices, and Climate Change 0811112022 SCL Digital Media Group Masterclass 1511112022 SCL Women in Tech Law- Navigating a Tech Law Career 2111112022 SCL Al for Schools Programme Launch Event 2411112022 SCL Tea & Tech Extra.. "An Introduction to the Fediverse" 2911112022 SCL Outsourcing Group Half-Day Masterclass 0811212022 SCL Policy Forum 2022. Present and Future Law for 3D Internet" 2011212022 SCL Tea and TeXm8s.' wrapping things up and looking ahead Page 5
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 1210112023 SCL In-House Lawyers Group event.. Legal ops potential of in-house legal teams? 1910112023 SCL Women in Tech Law - Responsible Al From Principles lo Practice 2510112023 SCL Annual Data Protection Update 3110112023 SCL Meeting.. "Ihthat is Cloud?" 0210212023 SCL Annual IT Contracts Update 2023 - Leeds 0910212023 SCL Annual IT Contracts Update 2023 - London 0110312023 SCL SESG Group Webinar. Can Tech Save Us?" 0810312023 SCL Event.. "Tech and Abuse of Dominance, and Tech, Digital Assets and NFT from cutting edge to mainstream" what is it and how can il unlock the 2210312023 SCL Annual Tech Disputes Maslerclass FINANCIAL REVIEW a. GOING CONCERN The Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial slalemenls. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. b. REVIEW OF THE YEAR At 31 March 2023 there were 1,662 {2022..1,6521 individual members, 6512022.. 681 UK academic members and 435 12022.. 3401 trainee solicitors, trainee legal executives, trainee paralegals and pupil barrister members of SCL. Trainee lawyers receive SCL membership free ofcharge. In the year ended 31 March 2023 the charity had total incoming reSoUrS of £357,05312022.' £352,947) and expenditure of £425,27612022. £377,694} resulting in a deficit for the year of £68,22312022. £24,747). c. RESERVES POLICY The Trustees, target is lo aim to achieve unrestricted reserves at 100010 of anticipated annual costs {budgeted costs for 2023124 is £406,596). As at 31 March 2023 SCL'S unrestricted reserves were £319,930 represented by £358,105 of fixed assets and £41,745 of net current liabilities, (net of £1,421 of restricted reserves), which means that there is currently a shortfall of reserves against the target. Due to the advance receipt of membership and event income the Charity maintains a positive cash position and the trustees consider that it has adequate resource to meet its liabilities as they fall due. The trustees have prepared forecasts in line with a return lo a full programme of activities in 2023 and 2024 that is anticipated to return the Charity lo an in year surplus and net current assets during 2023-24 which will in turn replenish the current shortfall of reserves against the target. The planned 2023124 expenditure includes.. a. RewoTking and launching the SCL Tech Law Essentials Programme {T21 which provideg online training for b. Supporting the advancement of the SCL Adjudication Scheme - a Ihree-monlh procedure for technology disputes and looking lo create a new SCL Mediation Scheme lo sit alongside and complement the Adjudication Scheme- both schemes will provide income for the Society. Page 6
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 c. Supporting the development ofthe Remote Courts Worldwide website and supporting the on-going RCW project. d.Initiatives to increase SCL'S international reach and improving SCL'S network of international contributors, e.Funding the SCL Student Ambassadors, and Al for Schools schemes. f. Continual development and improvement of the educational resources, in particular the SCL website. The Trustees acknowledge that these are challenging times, but consider that the plans in place to increase SCL'S income in addition to the current reserves, are appropriate for SCL'S purposes. STRUCTURE, GOVERNANCE AND MANAGEMENT a. CONSTITUTION The Society for Computers and Law is a company limited by guarantee no 1133537, registered under the Companies Act 2006, and is a registered charity no 266331. SCL'S governing documents are ils Memorandum (amended 20 March 20021 and its Articles of Association {as approved by Special Resolution on 16 January 20131 which are available from SCL'S registered office or from ils websrte Iwww.scl.orgl. The Trustee Board manages the affairs of the company. Professor Richard Susskind OBE KC (Hon) is President of SCL. The TTUStees are grateful to him for the amount of lime and commitment he gives lo SCL, particularly as we work towards our 501h Anniversary. Professor Susskind is a former Chair of SCL. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES The Trustees are also directors ft)r the purposes of the Companies Act 2006. The Trustee Board oversees the appointment and reappointment of Trustees. The Trustees are appointed at a General Meeting of SCL. Not less than seven and not more than twentyeight clear days before the date appointed for holding a General Meeting, notice is given to all persons who are entitled to receive notice of the meeting of any person who is recommended by the Trustee Board for appointment or reappointment as a Trustee. The notice gives the particulars of that person which would, if he were so appointed or reappointed, be required to be included in the Company s register of the members of the Trustee Board. The Trustees are members of SCL who have demonstrated their commitment to SCL by active involvement in its work and who are also seen as eminent in their respective fields. Trustees recommend new Board members on the basis of ability, delerminalion and commitment lo ensure the future success of SCL. The Trustees also consider applications made by eligible SCL members to join the SCL Board of Trustees. The eligibility criteria for an SCL Trustee is as followg.. Continuous membership of SCL for at least 5 years at the point of nomination. A track record of engagement with SCL which may include some or all of the following examples.. involvement with the SCL Groups. leading SCL initiatives such as the new SCL Adjudiealion Scheme. Page 7
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 • speaking at SCL events. leading a consultation response on behalf of SCL. writing for Computers & Law magazine and the SCL website. promoting SCL membership. At the Annual General Meeting on Wednesday 19 April 2023 Anne Rose and Minesh Tanna were elected as Trustees for the first lime. Cynthia O'Donoghue retired from the Board and the Trustees would like to thank Cynthia for her enormous contribution to the Society during her lime as an SCL Trustee. c. ORGANISATIONAL STRUCTURE AND DECISION MAKING The Trustees are responsible for the overall direction of SCL and all strategic planning. The Trustee Board meets at least 8 times a year to review performance and progress to dale. The day-to-day management of SCL is delegated to the Chief Executive Officer who is based at SCL Headquarters in Bristol. d. RISKMANAGEMENT The Trustees have examined the major risks which SCL faces and confirm that systems have been established so thal the necessary steps can be taken to manage those risks. PLANS FOR FUTURE PERIODS a. FUTURE DEVELOPMENTS The Trustees wish to continue their efforts to raise the profile of the organisation amongst academic institutions by continuing lo allow free access to the SCL website. Academics, students and unemployed SCL members are offered substantially discounted rates for their attendance at all SCL events including conferences. The Trustees continually review and consider ways of extending the benefits available lo existing and potential members by identifying new areas of related law 8nd new delivery of its pr(Iducls. SCL will continue using its resources to expand ils online education programme. TRUSTEES. RESPONSIBILITIES STATEMENT The Trustees {who are also directors of Society for Computers and Law for the purposes of company lawl are responsible for preparing the Trustees, report 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. Under company law the Trustees musl not approve the financial slalements unless they are satisfied that they give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company foi that period. In preparing these financial slalemenls, the Trustees are required lo.. Select suitable accounting policies and then apply them consistently. ObseNe the methods and principles in the Charities SORP. Make judgments and accounting estimates that are reasonable and prudent. Slate whether applicable UK Accounting Standards have been followed, subject lo any material Page 8
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply wrth 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. DISCLOSURE OF INFORMATION TO AUDITORS In so far as the Trustees are aware.. there is no relevant audit information of which the charitable company's auditors are 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 infotmation. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Societys website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the Trustees on12115/2023 and signed on their behalf by.. Do¢u8Wty'. gFSI4JpewÈipB. Patricia Shaw Chair of Board of Trustees Page 9
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW OPINION We have audited the financial statements of Society for CompLJters and Law (the 'charity'l for the year ended 31 March 2023 which comprise the Statement of financial aclivilies, the Balance sheet, and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Stsndard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Awounting PracliTrl. In our opinion the financial statements.. give a true and fair view of the slate of the charitable company's affairs as at 31 March 2023 and of ils incoming resources and application of resources, Induding its income and expenditure for the year then ended., have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. 8ASIS FOR OPINION We conducted our audit in accordan with Intemalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those stsndards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitsble company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is suffi'cient and appropriate lo 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 uncerL9inlies relating to events or conditions that, individually or collectively, may cast significant doubt on the charitsble company's ability to continue as a going concern for a period of al least twelve months from when the financial stslemenls are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going cOnM are described in the relevant sections of this report. OTHER INFORMATION The other information comprises the information included in the Trustees, report other than the financial statements and our Auditors, report Ihereon. The Trustees are responsible for the other information contained within the Trustees, report. Our opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicitly ststed in our report, we do not eXpsS any form of assursnce conclusion Ihereon. Our responsibility is lo 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. Page 10
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW (CONTINUED) OPINION 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, Report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, Report has been prepared in accordance with 8pplie8ble legal reqU1MentS. MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstslemenls in the Trustees, Report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums 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 a not made," or we have not received all the information and explanations we require for our audit", or the Trustees 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, Report and from the requirement to prepare a Strategic Report. RESPONSIBILITIES OF TRUSTEES As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl 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 neSSary lo enable the preparation of financial statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial ststemenls, the Trustees are responsible for assessing the charitable company's ability lo 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 lo do so. Page11
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW (CONTINUED) AUDITORS. 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 dLJe to fraud or error, and to issue an Auditors, 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 IUKI 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 lo 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, ou1ed above, lo delect material misstalemenls in respect of irregularities, including fraud. The extent to which our proTrdures are capable of delecling irregularities, including fraud is detailed below.. We have considered the nature of the industry and sector, control environment and business performan of the entity., We have considered the results of our enquiries with management and the Iruslees to their own identification and assessment of the risk of irregularities within the entity,. and We have reviewed the documentation of key pro$Se$ and controls and performed walklhroughs of transactions to confirm that the systems are operating in line with documentation As a result of these procedures, we have considered the opportunities and incentives that may exist within the organisation for fraud and identified the areas of high risk lo be in relation to revenue recnition. In common with all audits under ISAS IUKI we are also required to perform specific procedures lo respond lo the risk of management override. We have also obtained an understanding of the legal and regulatory framewortfs that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures within the financial stslements. The key laws and regulations we considered in this context included the UK Companies Act, Financial Reporting Stsndard 102 and UK tax legislation. In addition, we considered provision of other laws and regulations that do not have a direct effect on the financial statements bul Complian with may be fundamental for the Company's ability to operate or avoid a material penalty. These included health and safely regulations,. employment legislation,. and data protection laws. Our audit procedures performed lo respond to the risks identified included, bul were not limited to. Reviewing the financial statement disclosures and testing to supporting documentation to assess complianee with provisions of relevant laws and regulations described as having a direct effect on the financial statements., Reviewing the financial statement disclosures and testing lo supporting documentation lo assess the recognition of revenue., Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud., Performing analytical procedLJres to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud", and In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgments made in accounting estimates are indicative of potential bias., and evaluating the business rationale of significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks lo all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Our audit procedures were designed to respond to risks of material misstalemenl in the financial statements, recognising that the risk of not delecling a material misstatement due lo fraud is higher than the risk of not detecting one resulting from an error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the Page 12
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW (CONTINUED) further removed nonMplIanTr with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.or .uklauditorsres onsibilities. This description forms part of our Auditors, 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 slate to the charitable ompany's members those matters we are required to stale lo them in an Auditors, report and for no other purpose. To the fLJllest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this reFX)rt, or for the opinions we have formed. Chris Trantham FCA (Senior ststutory auditor) for and on behalf of Bishop Fleming LLP Chartered Accountants Stslutory Auditors 10 Temple Back Bristol BS1 6FL Dale.'20 December 2023 Page 13
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted funds 2023 Restricted fund$ 2023 Total fund$ 2023 Total funds 2022 Note Income from: Donations and legacies Charitable activities Investments 7,070 345,847 30 356,887 166 356,887 166 Total Income 357,053 357,053 352,947 Expenditure on- Charitable activities 423,106 2,170 425,276 377,694 Total expenditure 423,106 2,170 425,276 377,694 Net movement in funds 66.0531 12.1701 68.2231 124,7471 Re¢on¢iliation of funds: Total funds brought forward Nel movement in funds 382.413 166.0531 3.591 12.1701 386,004 168.2231 410,751 124,7471 Total funds carried forward 316,360 1,421 317,781 386,004 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 16 to 26 form part of these financial statements. Page 14
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI REGISTERED NUMBER..01133537 BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Note Fixed assots Tangible assets Current assets 10 358,105 369,331 Debtors Cash al bank and in hand 11 53.342 77,381 50,760 120,168 130,723 170,928 Creditors.. amounts falling due within one year 12 1171.047} 1154,2551 Net current Ilabllltles l assets 140,3241 16,673 Total assets less current liabilities 317,781 386,004 Total net assets 317.781 386,004 Charity funds Reslri¢led funds Unrestricted funds 1,421 316.360 3,591 382,413 13 Totsl funds 317,781 386,004 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financi81 statements have been prepared in accordance with the provisions applicable to enlilies subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. gT5049F6BI4B4FB... P Shaw Chair of Board of Trustees Dale: 12/15/2023 Page 15
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 GENERAL INFORMATION Society for CompLJters and Law is a company limited by guarantee and a charity registered at the Charity Commission in England and Wales. The registered office is Unit 4.5, Paintwork's, Arnos Vale, Bristol, BS4 3EH. ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities". Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Society for Computers and Law meets the definition of a public benefi't entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting policy. 2.2 GOING CONCERN The Trustees assess whether the use of going concern is appropriate i.e., whether there are any material uncertainties related lo events or conditions that may cast significant doubl on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of aulhorisation for issue of the financial statements. The Trustees note that the Charity has made a deficit of £68,22312022.' £24,747) and has net current liabililes of £40,32412022." net current assets of £16,673). The Trustees have prepared forecasts that support a return to an in year surplus and net current asset position underpinned by the return lo a full programme of events during 2023 and 2024. The Charity has also maintained a positive cash position. As such the Trustees consider that the Charity has adequate resources to ensure that it is able lo setue ils liabilities as they fall due. As such the Trustees have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability lo continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 2.3 INCOME All income is recognised once the Charity has entillemenl to the income, il is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes bul not expended during the period is shown in the relevant funds on the Balan sheet. Where income is reiVed in advan of entitlement of receipt, ils recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Other income is recognised in the period in which il is receivable and to the extent the goods have been provided or on completion of the servi. Page 16
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES (Continued) 2.4 EXPENDITURE Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs inVoed in undertaking each activity. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resoLJrces. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on direclly undertaking the activities which further the Charity's objectives, as well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been mel at the year end are noted as a commitment, bul not accrued as expenditure. All expenditure is inclusive of irrecoverable VAT. 2.5 INTEREST RECEIVABLE Interest on fLJnds held on deposit is included when receivable and the amoLJnt can be measured reliably by the Charity., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 TAXATION The Charity is considered lo pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable PLJrposes. 2.7 TANGIBLE FIXED ASSETS AND DEPRECIATION Tangible fixed assets costing £100 or more are capitalised. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incLJrred lo bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straighl-line method. Depreciation is provided on the following bases.. Long-term leasehold propety Fixtures and fillings Computer equipment over 50 years over 10 years over 4 years Page 17
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES (Continued) 2.8 DEBTORS Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts due. 2.9 CASH AT BANK AND IN HAND Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. 2.10 LIABILITIES AND PROVISIONS Liabilities are recognised when there is an obligation at the Balance sheet dale as a result of a past event. it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay lo settle the debt or the amount it has received as advanced payments for the goods or services it musl provide. Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. 2.11 FINANCIAL INSTRUMENTS The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.12 OPERATING LEASES Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term. 2.13 PENSIONS The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 2.14 FUND ACCOUNTING General funds are unreslricled funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific reslriclions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial statements. Page 18
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INCOME FROM DONATIONS AND GRANTS Restricted funds 2023 Total funds 2023 Total funds 2022 Grants 7,070 TOTAL 2022 7,070 7,070 INCOME FROM CHARITABLE ACTIVITIES Unrestricted funds 2023 Total funds 2023 Total fvnds 2022 Subscriptions Events and conferences Publishers licensing income Advertising income Online training Webinar Income 201,670 107,858 3,429 201.670 107,658 3,429 209,505 33,052 2,983 2,850 12,572 53,550 31,335 13,780 3,370 26,980 13.780 3,370 26,980 Annual IT Contracts update TOTAL 2023 356,887 356.887 345,847 INVESTMENT INCOME Unrestricted funds 2023 Total funds 2023 Total funds 2022 Bank interest receivable 166 166 30 Page 19
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ANALYSIS OF EXPENDITURE BY ACTIVITIES Activities undertaken directly 2023 Support costs Total funds 2023 Total funds 2022 2023 Charitable activities 124,614 300,662 425.276 377,694 TOTAL 2022 118,057 259,637 377,694 ANALYSIS OF DIRECT COSTS Total funds 2023 Total funds 2022 Grants 770 770 25,066 42,771 36,204 13,246 Magazine Conferences Website expenses Website improvements 25,377 57.385 31,594 9,488 124.614 118,057 Page 20
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ANALYSIS OF EXPENDITURE BY ACTIVITIES {CONTINUED ANALYSIS OF SUPPORT COSTS Total funds 2023 Total funds 2022 Stsff costs Depreciation Office facilities 229.377 13.493 206,423 10,302 6,180 k li Telephone Stslionery, post, copy and print Training Travel and subsistence Audit and accountancy fees Administrative costs storage costs Other expenses 2,182 353 793 9,468 12,956 22.795 169 2,633 1,972 302 391 4,913 9,187 16,719 146 3,102 300.662 259,637 AUDITORS. REMUNERATION The Auditors, remuneration amounts to an Auditor fee of £9,75012022'. £5,300) and accountancy of £500 12022.. £5001. Page 21
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 STAFF COSTS 2023 2022 Wages and salaries Social security costs Contribution lo defined contribution pension schemes 176,979 14,900 37.498 157,799 13,134 35,490 229.377 206,423 The average number of persons employed by the Charity during the year was 8$ follows.. 2023 No. 2022 No. The number of employees whose employee benefits (excluding employer pension costs) exTreded £60,000 was.. 2023 No. 2022 No. In the band £60,001- £70,000 Ke Mana ement Personnel All Trustees and certain senior employees who have authority and SponSIbl11ty for planning, directing and controlling the activities of the Charity are considered to be key management personnel. Tot81 employment costs lincluding social security and pension conlributionsl in respect of key management personnel is £100,11012022. £95,767). TRUSTEES, REMUNERATION AND EXPENSES During the year, no Trustees reiVed any remuneration or other benefils12022 - £NILI. During the year ended 31 March 2023, no Trustee expenses have been incurred12022 - £NILI. Page 22
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 10. TANGIBLE FIXED ASSETS Long-term leasehold Fixtures and property rittings Computer equipment Total COST OR VALUATION At 1 April 2022 Additions 357,000 37.325 19.893 2,267 414,218 2,267 At 31 March 2023 357,000 37,325 22,160 416,485 DEPRECIATION At 1 April 2022 Charge for the year 15,173 7,140 15.768 3.584 13.946 2.769 44,887 13,493 At 31 March 2023 22,313 19,352 16,715 58,380 NET BOOK VALUE At 31 March 2023 334,687 17,973 5,445 358,105 At 31 March 2022 341,827 21,557 5,947 369,331 11. DEBTORS 2023 2022 DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income 25.889 73 27,380 33,587 17,173 53.342 50,760 Page 23
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Credit card Trade creditors Other laxalion and social security other creditors Accruals and deferred income 8,249 10,928 8,415 3,472 8,231 3.963 138,064 133,453 171,047 154,255 2023 2022 Deferred income at 1 April 2022 Resour$ deferred during the year Amounts released from previous periods 107,487 103.370 1107.487} 113,070 107,487 1113,0701 103,370 107,487 Deferred income relates to income received in advance IhroughoLJt the year for annual subscriptions that onlinLJe into the next financial year. Also included, is income received in advance for events. Page 24
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 13. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 March 2023 Balance at 1 April 2022 Income Expenditure UNRESTRICTED FUNDS Reserves 382,413 357,053 1423,106) 316,360 RESTRICTED FUNDS Remote Courts Initiative 3,591 12,170) 1,421 TOTAL OF FUNDS 386,004 357,053 1425,276) 317,781 STATEMENT OF FUNDS- PRIOR YEAR Balance at 31 March 2022 Balan al 1 April 2021 Income Expenditure UNRESTRICTED FUNDS Reserves 411,450 345,877 1374,9141 382,413 RESTRICTED FUNDS Remote Courts Initiative 16991 7,070 12,7801 3,591 TOTAL OF FUNDS 410,751 352,947 1377,6941 386,004 The Remote Courts Initiative fund relates to a grant reiVed from Tech Nation Group to fund the production of the 'Remote Courts Website,. This website is lo allow experts worldwide lo share best pralice information relating to digital justice and to accelerate the transition of courts lo digital operation in sponse lo the Covid-19 pandemic. Page 25
DoGuSign Envelope ID." 70B39D29-279E4CBAA1AA.F9A814C701C5 SOCIETY FOR COMPUTERS AND LAW IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14. PENSION COMMITMENTS The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fLJnd. The pension cost charge represents onlributions payable by the group to the fund and amounted to £37,498 12022.. £35,490). Contributions tolaling £3,27612022.. £Nill were payable to the scheme at the balan sheet date and are included in creditors. 15. OPERATING LEASE COMMITMENTS The Charity had no commitments under non-cancellable operating leases at 31 March 2023. MEMBERS. LIABILITY The Charity is a company limited by guarantee. The members of the company are the members of the Society generally. Each member of the charitable company undertakes lo contribute to the assets of the company In the event of the charitable company being wound up the liability in respect of the guarantee is limited lo £1 per member of the Charity. 17. RELATED PARTY TRANSACTIONS The accounts include a grant of £770 12022.. £7701 payable to the Scottish Society for Computers and Law I SSCL'I. SSCL is a charity registered in Scotland and is independently run and controlled bul is dependent upon the Society for Computers and Law for ils income. Page 26