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2025-03-31-accounts

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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 2025

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 7
Independent auditors' report on the financial statements 8 - 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14 - 26

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees F Barrio
T Crick
A Crystal
M Lavy
M Lumley
S McLean
M O'Conor
K Ramo
P Shaw, Chair
S Thomas
A Rose
M Tanna
S Green (Appointed 16 October 2024)
Company registered
number
01133537
Charity registered
number
266331
Registered office
Unit 4.5
Paintworks
Arnos Vale
Bristol
BS4 3EH
Company secretary
Caroline Gould
Chief executive officer
Caroline Gould
Independent auditors
Bishop Fleming Audit Limited
Chartered Accountants
Statutory Auditors
10 Temple Back
Bristol
BS1 6FL
Bankers
NatWest Bank plc
45, 49 Broadmead
Bristol
BS1 3EU

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees of the Society for Computers and Law ("SCL") present their annual report together with the audited financial statements for the year 1 April 2024 to 31 March 2025.

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 AND OBJECTIVES

The Trustees confirm that they have given due consideration to general guidance published by the charity commission relating to public benefit when reviewing the charity’s aims and objectives and in planning future activities.

Objects

The charity’s objects are specifically restricted to the following:

Like many membership and training bodies, the Society for Computers and Law (SCL) has had to evolve alongside changing work patterns. As more people choose to learn and connect online, SCL has reimagined the way it operates to ensure both accessibility and financial sustainability.

Today, hybrid working is part of everyday life at SCL: the team gathers in the office from Tuesday to Thursday, while Mondays and Fridays are spent working remotely. Events, too, now reflect this flexible approach - combining in-person energy with the reach of online participation. Among the highlights of this new era was the sell-out AI Annual Conference, held in-person at Herbert Smith Freehills Kramer in London, which drew record interest and engagement from across the tech law community.

b. STRATEGIES FOR ACHIEVING OBJECTIVES

The strategies for achieving these objectives are:

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

The Trustees remain dedicated to ensuring SCL continues to deliver top-quality education, affordable training, and cutting-edge insight into tech law and emerging technologies - all through our events, magazine, and website.

A key current project is developing a new AI certification, designed to help lawyers use AI responsibly. This initiative tackles both the practical and ethical questions shaping modern legal practice.

SCL is also building momentum across social media, using these channels to amplify our message, share thought leadership, and connect with a broader audience. Engagement and reach are steadily increasing, strengthening our presence within the legal and tech communities.

Magazine and Website

Our magazine and website remain at the heart of SCL’s offering. The Trustees extend their thanks to SCL Editor David Chaplin, whose skill, enthusiasm, and collaboration continue to raise the bar for both Computers & Law and the monthly News Review.

Computers & Law continues to stand out as one of the leading publications in tech law and legal technology. Under David’s editorship, it blends SCL’s rich traditions with a forward-looking approach that meets the needs of today’s readers. The magazine and newsletter play a crucial role in the membership experience - and we’re focused on enhancing their value to attract new members and widen public engagement in line with our charitable mission.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The weekly SCL newsletter remains a member favourite, offering a personal note from the Editor, carefully curated news, and insights into upcoming SCL and partner events - keeping our community informed, connected, and inspired.

Our commitment to accessibility and lifelong learning continues through our online training and digital resources. These flexible programmes allow members - and many non-members - to engage with expert-led sessions at little or no cost, ensuring that anyone, anywhere, can access leading-edge tech law knowledge.

The Trustees are proud of the breadth and quality of SCL’s educational opportunities, which now reach members and learners across the globe. From the magazine and webinars to podcasts and e-learning, SCL’s resources are helping shape the future of tech law and opening doors for the next generation of legal innovators.

(a) Events In the year ended 31 March 2025 SCL held numerous online and in-person events open to members and nonmembers alike. Highlights include:

18/04/2024 Controlling Liability in IT Contracts – Clause and Effect 20/06/2024 Challenges of procuring a public sector IT project – current practice and opportunities under the Procurement Act 2023 10/07/2024 EU AI Act Contractual Clauses 10/09/2024 Women in Tech Law: Middle East Webinar 25/09/2024 Cybersecurity Masterclass 08/10/2024 AI Annual Conference 06/11/2024 Tech Fundamentals: a structured primer on core tech for tech lawyers 14/11/2024 ESG: considerations and strategies for In-House Lawyers 28/11/2024 Tech Transactions Masterclass 05/02/2025 Annual Data Protection Conference 27/02/2025 Annual IT Contracts Update 06/03/2025 IT Disputes Masterclass 13/03/2025 Lawyers’ Future-proofed Conference

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 statements. 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 2025 there were 1,285 individual members, 35 UK academic members and 176 trainee solicitors, trainee legal executives, trainee paralegals and pupil barrister members of SCL. Trainee lawyers receive SCL membership free of charge.

c. RESERVES POLICY

The Trustees’ target is to aim to achieve unrestricted reserves at 100% of anticipated annual costs (budgeted costs for 2025/26 is £488k).

As at 31 March 2025 SCL’s unrestricted reserves were £128k represented by £340k of fixed assets, £155k of net current liabilities and £57k of non current liabilities, which means that there is currently a shortfall of resreves against the target. Due to the advance receipt of membership and event revenue the Charity maintains a positive cash position.

Due to the advance receipt of membership and event revenue the Charity maintains a positive cash position. In addition, the Trustees have agreed that SCL’s administration will, in future, be carried out remotely or from a smaller rented office. As a result, they plan to sell the Society’s Paintworks premises. The proceeds of the sale, together with the reduced running costs, give the Trustees confidence that SCL will have sufficient resources to

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

meet its liabilities as they fall due.

The Trustees have prepared forecasts in line with a return to a full programme of activities in 2025/26 and 2026/27, is anticipated to return the Charity to an in-year surplus and net current assets during 2026/27 which will in turn replenish the current shortfall of reserves against the target. The planned 2025/26 expenditure includes:

The Trustees believe that the current plans for boosting SCL’s income, coupled with existing reserves, are aligned with the Society's goals and mission.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The Society for Computers and Law is a company limited by guarantee no 01133537, registered under the Companies Act 2006, and is a registered charity no 266331.

SCL's governing documents are its Memorandum (amended 20 March 2002) and its Articles of Association (as approved by Special Resolution on 16 January 2013) which are available via SCL's registered office.

The Trustee Board manages the affairs of the company.

Professor Richard Susskind CBE KC (Hon) is President of SCL. The Trustees are grateful to Professor Susskind for the amount of time and commitment he continues to give to SCL. Professor Susskind is a former Chair of SCL.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The Trustees are also directors for 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 twenty-eight 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

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

work and who are also seen as eminent in their respective fields. Trustees recommend new Board members on the basis of ability, determination and commitment to 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 follows:

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:

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 date.

The day-to-day management of SCL is delegated to the Chief Executive Officer who is based at SCL Headquarters in Bristol.

d. RISK MANAGEMENT

The Trustees have examined the major risks which SCL faces and confirm that systems have been established so that 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 to 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 to existing and potential members by identifying new areas of related law and new delivery of its products.

SCL will continue using its resources to expand its online education programme.

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees (who are also directors of Society for Computers and Law for the purposes of company law) 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 must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

• Select suitable accounting policies and then apply them consistently. Page 6

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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 with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO AUDITORS

In so far as the Trustees are aware:

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

Approved by order of the members of the board of Trustees on and signed on their behalf by:

Patricia Shaw

Patricia Shaw (Trustee)

11 December 2025

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW

OPINION

We have audited the financial statements of Society for Computers and Law (the 'charity') for the year ended 31 March 2025 which comprise the Statement of financial activities, 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 Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the 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 obtained is sufficient and appropriate to provide a basis for our opinion.

MATERIAL UNCERTAINTY RELATED TO GOING CONCERN

We draw attention to note 2.2 in the financial statements, which notes the net current liabilities, deficits incurred in 2024 and 2025 and the significant cash flow constraints arising as a result. Whilst the Trustees are confident of a successful turnaround driven by new income streams in the year to 31 March 2026, which are expected to generate positive cash flows and a return to an in-year surplus, there is uncertainty over the scale and timing of the recovery that could materially impact upon the company's ability to continue to settle its liabilities as they fall due.

As stated in note 2.2, these events or conditions, along with the other matters as set forth in the note 2.2, indicate that a material uncertainty exists that may cast significant doubt on the charitable company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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. Our evaluation of the Trustees' assessment of the charitable company's ability to continue to adopt the going concern basis of accounting included all matters referred to in note 2.2.

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

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW (CONTINUED)

OTHER INFORMATION

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

We have nothing to report in this regard.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

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

MATTERS 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 misstatements 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:

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

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

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

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 due 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 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

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 to be in relation to revenue recognition. In common with all audits under ISAs (UK) we are also required to perform specific procedures to respond to the risk of management override.

We have also obtained an understanding of the legal and regulatory frameworks 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 statements. The key laws and regulations we considered in this context included the UK Companies Act, Financial Reporting Standard 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 but compliance with may be fundamental for the Company’s ability to operate or avoid a material penalty. These included health and safety regulations; employment legislation; and data protection laws.

Our audit procedures performed to respond to the risks identified included, but were not limited to:

We also communicated relevant identified laws and regulations and potential fraud risks to 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 misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SOCIETY FOR COMPUTERS AND LAW (CONTINUED)

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 further removed non-compliance 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 at: www.frc.org.uk/auditorsresponsibilities. 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 state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Chris Trantham

Christopher Trantham MA FCA (Senior statutory auditor)

for and on behalf of

Bishop Fleming Audit Limited

Chartered Accountants Statutory Auditors 10 Temple Back Bristol BS1 6FL

Date: 15 December 2025

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
12,552
401,072
6
413,630
496,627
496,627
(82,997)
210,939
(82,997)
127,942		 Restricted
funds
2025
£
-
-
-
-
1,188
1,188
(1,188)
1,421
(1,188)
233		 Total
funds
2025
£
12,552
401,072
6
413,630
497,815
497,815
(84,185)
212,360
(84,185)
128,175		 Total
funds
2024
£
-
406,263
408
406,671
512,092
512,092
(105,421)
317,781
(105,421)
212,360

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 14 to 26 form part of these financial statements.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:01133537

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
13
Net current liabilities
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
14
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 17,890
31,907
49,797
(204,323)		 2025
£
339,815
(154,526)
185,289
(57,114)
128,175
128,175
233
127,942
128,175		 23,395
31,795
55,190
(194,021)		 2024
£
351,191
(138,831)
212,360
-
212,360
212,360
1,421
210,939
212,360

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Patricia Shaw

P Shaw (Trustee)

Date: 11 December 2025

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

Society for Computers 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.

2. ACCOUNTING POLICIES

2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Society for Computers and Law meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the 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 to events or conditions that may cast significant doubt 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 authorisation of the financial statements.

The Trustees note that the Charity has made a deficit of £82,997 (2024: £105,421) and has net current liabilites of £211,640 (2024: net current liabilities of £138,831). As detailed in the Trustees' report this has arisen from a temporarily reduced programme of events alongside significant investment in a new training platform for which the launch was delayed until Spring 2025 but has now started to generate income.

The Trustees recognise the challenging cash flow implications of these factors and the subsequent uncertainty over the ability of the Charity to settle its liabilities as they fall due. The Trustees have responded by preparing detailed forecasts that support a return to an in-year surplus and maintains net positive cash flows underpinned by the new income streams arising from the training programmes and the return to a full programme of events during 2025/26.

The Trustees are confident that this turnaround will achieve an in-year surplus by March 2026. The Trustees have also taken further actions to ensure the Charity has adequate resources through this period of recovery. Within the year the charity has secured interest free loans with flexible repayment terms. Since the year end, the Trustees have listed the charity's property for sale, which is expected to provide longer term financial stability once a sale is realised.

As such the Trustees have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. The Trustees’ assumptions and outlook assume that adequate resources will be available to finance operations. The financial statements do not reflect the adjustments that would be necessary should the ability of the Charity to operate be jeopardised due to insufficient resources.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES (continued)

2.3 INCOME

All income is recognised once the Charity has entitlement to the income, it 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 but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its 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 it is receivable and to the extent the goods have been provided or on completion of the service.

2.4 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 involved in undertaking each activity. Direct costs attributable to 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 to a single activity are apportioned between those activities on a basis consistent with the use of resources. 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 directly 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 met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 TAXATION

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it 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 purposes.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES (continued)

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 at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to 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 straight-line method.

Depreciation is provided on the following bases:

2.8 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at 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 date 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 date 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 to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to 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 at 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.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES (continued)

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 unrestricted 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 restrictions 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 to the financial statements.

3. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2025
£
Donations
12,552
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds
2025
£
Subscriptions
192,546
Events and conferences
159,131
Publishers licensing income
2,907
Advertising income
-
Online training
25,580
Annual IT Contracts update
20,908
TOTAL 2025
401,072		 Total
funds
2025
£
12,552
Total
funds
2025
£
192,546
159,131
2,907
-
25,580
20,908
401,072		 Total
funds
2024
£
-
Total
funds
2024
£
198,369
171,954
3,165
750
7,405
24,620
406,263

5. INCOME FROM CHARITABLE ACTIVITIES

6. INVESTMENT INCOME

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Bank interest receivable 6 6 408

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Charitable activities
TOTAL 2024		 Activities
undertaken
directly
2025
£
121,130
177,974		 Support
costs
2025
£
376,685
334,118		 Total
funds
2025
£
497,815
512,092		 Total
funds
2024
£
512,092

ANALYSIS OF DIRECT COSTS

Grants
Magazine
Conferences
Website expenses
Website improvements		 Total
funds
2025
£
815
25,519
56,873
29,550
8,373
121,130		 Total
funds
2024
£
770
30,254
94,456
32,355
20,139
177,974

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

ANALYSIS OF SUPPORT COSTS

Staff costs
Depreciation
Temporary staff
Office facilities
Telephone
Stationery, post, copy and print
Training
Travel and subsistence
Audit and accountancy fees
Administrative costs
Storage costs
Other expenses		 Total
funds
2025
£
288,060
13,165
10,339
7,485
1,978
325
291
8,926
16,564
18,013
202
11,337
376,685		 Total
funds
2024
£
264,576
13,620
-
7,268
2,183
238
100
7,350
13,279
16,995
2,579
5,930
334,118

Total governance costs were £10,850 (2024: £10,250).

8. AUDITORS' REMUNERATION

The Auditors' remuneration amounts to an Auditor fee of £10,850 (2024: £10,250).

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9. STAFF COSTS

2025
£
Wages and salaries
222,851
Social security costs
19,897
Contribution to defined contribution pension schemes
45,312
288,060
The average number of persons employed by the Charity during the year was as follows:
2025
No.
5		 2024
£
203,948
17,206
43,422
264,576
2024
No.
5

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
No. No.
In the band £70,001 - £80,000 1 1

Key Management Personnel

All Trustees and certain senior employees who have authority and responsibility for planning, directing and controlling the activities of the Charity are considered to be key management personnel. Total employment costs (including social security and pension contributions) in respect of key management personnel is £95,658 (2024: £88,288).

10. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for the year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
12.
DEBTORS
DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income		 Long-term
leasehold
property
£
357,000
-
357,000
29,453
7,140
36,593
320,407
327,547		 Fixtures and
fittings
£
44,032
83
44,115
23,292
4,195
27,487
16,628
20,740		 Computer
equipment
£
22,160
1,706
23,866
19,256
1,830
21,086
2,780
2,904
2025
£
6,762
73
11,055
17,890		 Total
£
423,192
1,789
424,981
72,001
13,165
85,166
339,815
351,191
2024
£
7,308
5,037
11,050
23,395

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Credit card
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods		 2025
£
24,774
17,778
10,633
3,876
147,262
204,323
2025
£
99,726
113,621
(99,726)
113,621		 2024
£
24,558
33,697
5,778
8,973
121,015
194,021
2024
£
103,370
99,726
(103,370)
99,726

Deferred income relates to income received in advance throughout the year for annual subscriptions that continue into the next financial year. Also included, is income received in advance for events.

14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 2024
£ £
Other loans 57,114 -

Included in other loans are 2 separate loans from a trustee and an employee. The loan from the trustee is for £20,000 and is repayable on or after 30 April 2026. The loan from the employee is for £37,114 and is repayable on or after 30 April 2027. All loans have been offered on an interest free basis.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Balance at
Balance at 1 31 March
April 2024 Income Expenditure 2025
£ £ £ £
UNRESTRICTED FUNDS
Reserves 210,939 413,630 (496,627) 127,942
RESTRICTED FUNDS
Remote Courts Initiative 1,421 - (1,188) 233
TOTAL OF FUNDS 212,360 413,630 (497,815) 128,175
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
Balance at 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
UNRESTRICTED FUNDS
Reserves 316,360 406,671 (512,092) 210,939
RESTRICTED FUNDS
Remote Courts Initiative 1,421 - - 1,421
TOTAL OF FUNDS 317,781 406,671 (512,092) 212,360
Purposes of restricted funds
The Remote Courts Initiative fund relates to a grant received from Tech Nation Group to fund the
production of the 'Remote Courts Website'. This website is to allow experts worldwide to share best
pratice information relating to digital justice and to accelerate the transition of courts to digital operation in
response to the Covid-19 pandemic.

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2025
£
Tangible fixed assets
339,815
Current assets
49,564
Creditors due within one year
(204,323)
Creditors due in more than one year
(57,114)
TOTAL
127,942
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2024
£
Tangible fixed assets
351,191
Current assets
53,769
Creditors due within one year
(194,021)
TOTAL
210,939		 Restricted
funds
2025
£
-
233
-
-
233
Restricted
funds
2024
£
-
1,421
-
1,421		 Total
funds
2025
£
339,815
49,797
(204,323)
(57,114)
128,175
Total
funds
2024
£
351,191
55,190
(194,021)
212,360
Tangible fixed assets
Current assets
Creditors due within one year
TOTAL

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SOCIETY FOR COMPUTERS AND LAW (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. 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 fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £45,312 (2024: £43,422).

Contributions totaling £3,836 (2024: £3,894) were payable to the scheme at the balance sheet date and are included in creditors.

18. OPERATING LEASE COMMITMENTS

The Charity had no commitments under non-cancellable operating leases at 31 March 2025.

19. 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 to 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 to £1 per member of the Charity.

20. RELATED PARTY TRANSACTIONS

The accounts include a grant of £815 (2024: £770) payable to the Scottish Society for Computers and Law ("SSCL"). SSCL is a charity registered in Scotland and is independently run and controlled, butis dependent on the Society for Computers and Law for it's income.

A trustee provided an interest free loan to the charity in the year. At the year end the charity owed the trustee £20,000 (2024: £nil), which is included in creditors. This amount is repayable on or after 30 April 2026.

Additionally, an employee also provided an interest free loan to the charity in the year. At the year end the charity owed the employee £37,114 (2024: £nil), which is included in creditors. This amount is repayable on or after 30 April 2027.

There were no other related party transactions in the current or prior year.

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