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
Lei￿ster
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 reSoUr￿S 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 cOn￿M 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 eXp￿sS 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 reqU1￿MentS.
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 ne￿SSary 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, ou￿1￿ed 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 rec￿nition. 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 non￿MplIanTr 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 re￿iVed 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
inVo￿ed 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 re￿iVed 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 re￿iVed 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