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2021-04-30-accounts

Company Registration No: 01942930 Registered Charity No: 800367

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (A Company Limited by Guarantee)

REPORT AND ACCOUNTS YEAR ENDED 30 APRIL 2021

GOLDWINS Chartered Accountants Registered Auditors 75 Maygrove Road West Hampstead LONDON, NW6 2EG

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (A Company Limited by Guarantee)

INDEX TO THE ACCOUNTS

YEAR ENDED 30 APRIL 2021

Contents

Page:

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

REFERENCE AND ADMINISTRATIVE INFORMATION

TRUSTEES

From 13th September 2018

PRESIDENT: EXECUTIVE VICE-PRESIDENT IMMEDIATE PAST PRESIDENT LIFE VICE PRESIDENTS

REGIONAL VICE PRESIDENTS

COUNCIL MEMBERS

CO-OPTED COUNCIL MEMBERS

HONORARY TREASURER:

SECRETARY GENERAL: DIRECTOR OF PROGRAMMES:

Dr Karen Brewer District Judge Shamim Qureshi

*Denotes Trustees

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COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

REFERENCE AND ADMINISTRATIVE INFORMATION – continued

Registered Office: Uganda House, 58-59 Trafalgar Square, London WC2N 5DX Registered Charity No: 800367 Company Registered In England No: 1942930

Professional Advisors

Bankers: National Westminster Bank plc 45, Tottenham Court Road, London W1T 2EA

CAF Bank Limited 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

Scottish Widows Bank plc PO Box 12757, 67 Morrison Street, Edinburgh, EH3 8YK

Auditors: Goldwins 75 Maygrove Road West Hampstead London NW6 2EG

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2021

STRUCTURE. GOVERNANCE AND MANAGEMENT

The trustees present herewith their report and financial statements for the year ended 30 April 2021.

The trustees confirm that the financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS102.

Governing Document

The Charity is regulated by its Memorandum and Articles of Association.

Organisational Structure

The Charity is a company limited by guarantee and not having a share capital. The membership consists of member associations being any judicial body of or including magistrates in a Commonwealth country accepted by Council as a judicial association and individual members, being persons who hold or have held office as magistrate or judge in any Commonwealth country or are persons of standing or experience in a judicial or other relevant legal sphere.

The officers of the Charity are the President, the Executive Vice-President, the Regional Vice Presidents, the Secretary General, the Treasurer, the Immediate Past President and Director of Programmes.

All members of Council are directors of the Company. Two members of the Council have been nominated to act on behalf of the directors in the day to day business of the Charity

The Charity is dependent on the voluntary services of the President, the Executive Vice President, the Regional Vice Presidents, the Council, the Director of Programmes, the Editor and Editorial Board of the Commonwealth Judicial Journal and the Treasurer for the functioning of the Charity.

Decision Making

The Council of the CMJA is responsible for the direction and management of the affairs of the CMJA and shall consist of the President, the Executive Vice President, six Regional Vice Presidents, twelve other elected members, and up to five co-opted members. Hon. Life Vice Presidents, the immediate Past President and the Treasurer are ex-officio members of the Council.

The Council has power to appoint committees of three or more members with delegated authority.

The General Assembly of the CMJA consists of members of the member associations and individual members and shall meet no less frequently than every four years for the conduct of business pursuant to the objectives of the CMJA and for the purpose of electing the President, the Council, and the Hon. Life Vice Presidents of the CMJA.

Recruitment and Appointment of New Trustees

The identification of potential new trustees and directors is carried out by the board, the aim being to recommend for appointment those with expertise appropriate to carry out the charitable company’s work.

Trustee Induction and Training

The trustees of the Charity who are all directors of the Company have received relevant training in their duties and responsibilities to run a charity and a company registered in England and Wales.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

Principal risks and uncertainties

The main risks are lack of income due to late or non-payment of subscriptions, insufficient income from the annual conference due to too few delegates or cancellation for some reason, and staffing dependence on unpaid volunteers and two salaried staff.

The analysis of risks to which the Charity is exposed was reviewed by the trustees during the year. This analysis shows the probability, seriousness, current precautions and any further action proposed to mitigate the identified risks.

The major risks, to which the Charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks where possible.

Charity Guidance Code

The CMJA Trustees and Council are fully aware of the new Code (published in 2017) and its guiding principles. The Code has been circulated to and discussed by the Council and steps have been taken to ensure compliance where possible. The new Code is kept under annual review by the trustees.

OBJECTIVES AND ACTIVITIES

Purpose and aims

The objectives of the organisation are to benefit all Commonwealth countries:

Public benefit

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the CMJA’s aims and objectives and in planning the CMJA’s future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that they have set.

The policies adopted by the CMJA comprise the dissemination of information and literature on matters of interest concerning the legal process by means of the Journal or Newsletter published by the CMJA; to act as an advisory and consultative body to the members; to pursue education objectives through the promotion of seminars and educational programmes organised with the assistance of the Director of Programmes.

These activities are considered by the trustees to meet the public benefit tests established by the Charity Commission, strengthening the rule of law and access to justice through the improvement of standards in the judiciary.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

COVID – 19 AND THE CARDFIF AND GHANA CONFERENCES

The trustees very reluctantly decided in March 2020 to cancel the CMJA’s conference which was due to be held in September 2020 in Cardiff. having taken into account all factors such as travel restrictions which may be in force for some months to come in different parts of the Commonwealth, permissions to attend the conference that may not be available to judicial officers as a result of backlogs created by lockdowns around the Commonwealth, not to mention budgetary and resource constraints on government funding and on judiciaries as a result of this pandemic.

The trustees considered postponing the conference to February 2021 but that would have entailed an increased financial risk for the CMJA which it could ill afford to take on board, not to mention the unlikelihood that judicial officers would be freed up by then to attend such a conference for the above mentioned reasons, as well as the uncertainty as to what the position would be by February 2021 in some parts of the Commonwealth.

These decisions clearly were correct.

The cancellation of the Cardiff conference has been profound in 2020/21 since we rely on conference income and the generosity of our host countries to meet our fixed costs.

We had already begun planning for the Triennial conference in Ghana in September 2021 in the hope that COVID-19 issues would have been dealt with by then. However, having taken into account the situation in Ghana and elsewhere, the trustees reluctantly concluded in February 2021 that there was insufficient evidence to believe that the challenges set out above would be overcome by then. In particular, international air travel is unlikely to return to normal for some time. Accordingly, the Ghana conference will not now take place in September 2021 but we hope that it may be possible to stage this conference in September 2022 provided host funding is available.

As a result of the cancellation of the Ghana Conference, the CMJA has postponed, in line with its Constitution, the holding of its Regional Meeting and General Assembly to 2022.

We hope that it will be possible to arrange another conference in Cardiff in the future

CMJA reserves are sufficient to deal with the cancellation of these conferences. However, the trustees will monitor the situation very closely over the next twelve months to ensure that reserves remain above the agreed minimum reserves level.

These decisions are particularly disappointing because the Cardiff conference marked the 50th anniversary of the founding of CMJA. We would particularly like to, pass on our thanks to the conference organising committees in Cardiff and Ghana for all their work in planning the conferences.

VIRTUAL CONFERENCE 12[th] to 15[th] SEPTEMBER 2021

The trustees are pleased to report that, following the postponement of the Ghana conference, a virtual conference has been planned to take place in September 2021. This will be a first for CMJA and is all the more exciting for that.

The trustees believe that the programme will be attractive to members with some excellent speakers and issues of different time zones dealt with. The theme is “Post Pandemic Innovations”. Brochures and registration forms have been issued and the trustees look forward to reporting the results next year.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

ACHIEVEMENTS AND PERFORMANCE

The CMJA in conjunction with the Commonwealth Lawyers Association (CLA), Commonwealth Legal Education Association (CLEA) and Commonwealth Parliamentary Association (CPA), has continued its work in promoting the Commonwealth (Latimer House) Principles on the Accountability of and Relationship between the Three Branches of Government in order to safeguard the independence of the judiciary and fundamental rights in the interests of public good. The CMJA has also continued to work with the

Commonwealth Secretariat to advance the roll-out of the “ Latimer House Toolkit for Dialogue Between the Three Branches of Government” in order to ensure good governance in Commonwealth countries. The toolkit was published in December 2015 and launched in July 2017 by the Commonwealth Secretariat.

The Commonwealth Heads of Government (CHOGM) meeting in London in April 2018 endorsed the roll out of the Toolkit by the Commonwealth Secretariat in partnership with the CMJA, CLA, CLEA and CPA. The four organisations have also made a submission to the Commonwealth of the Whole Meeting being held in May 2021.

The CMJA has been cooperating with the Rule of Law Section (RoLS) of the Commonwealth Secretariat in advancing the review of the implementation of the Principles. The CMJA provided a report on its activities to the Senior Officials of Law Ministers Meeting held virtually in February 2021. Prior to the meeting, it made a submission together with the CLA, CLEA, CPA and the Commonwealth Journalists Association (CJA) to the RoLS on freedom of expression. The CMJA also attended the Virtual Commonwealth Law Ministers Meeting also held in February 2021 which discussed the impact of COVID 19 on the administration and access to justice in the Commonwealth. The CMJA has also provided speakers for the RoLS Webinars on Rule of Law held between June and December 2020. It continues to work with the RoLS on the second series of webinars on the Rule of Law. The CMJA has continued to work with Office of Civil and Criminal Justice Reform (OCCJR) of the Commonwealth Secretariat the development of the Commonwealth Anti-Corruption Benchmarks which are to be submitted to the next Commonwealth Heads of Government Meeting scheduled for June 2021. The CMJA has also worked with OCCJR in relation to civil procedures law reforms by providing expertise of judicial officers to assist the Working Group on the different themes included in their work plan.

The CMJA continues to monitor threats against judicial independence and the rule of law around the Commonwealth. Since last year, it has made representations on judicial independence and constitutional reforms that affected judicial officers in several Commonwealth countries and issued joint statements with other associations relating to judicial independence in Malawi and Kiribati. The CMJA has also provided assistance to the UN in relation to the issues that have arisen relating to the challenges to judicial independence raised as a result of the passing of the Samoa Lands and Titles Act and consequent amendments to the Constitution. The CMJA continues to work to ensure that judicial independence becomes a “right” of all citizens in Commonwealth countries.

In July 2020, the CMJA published “The Principles on Funding and Resourcing the Judiciary in the Commonwealth”.

The CMJA continued its work liaising with the International Commission of Jurists (ICJ) and the UN Special Rapporteur on the Independence of Judges and Lawyers and other governmental and non-governmental organisations on issues of mutual concern in relation to judicial issues around the Commonwealth. It is a member of the UN-IRC NGO support group for the Independence of Judges and Lawyers. The CMJA participated in the virtual ICJ Forum on “ The Role of Indigenous and other Traditional or Customary Justice Systems in Access to Justice, the Rule of Law and Human Rights” in December 2020. Through its membership it also provided information to the UN Rapporteur’s Report on the Impact of COVID 19 on the independence of judges and lawyers that is due to be submitted to the UN in June 2021 .

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

The CMJA continues to be involved in the work undertaken by the United Nations Office on Drugs and Crime (UNODC) in relation to the Global Judicial Integrity Network (GJIN) , in line with the Doha Declaration of 2015 (which re-affirms Member States commitments to “prevent and counter corruption, and to implement measures aimed at enhancing public administration and promoting the integrity and accountability of our criminal systems, in accordance with the United Nations Convention against Corruption”). Since March 2020, the CMJA has participated in a number of Webinars organised by the GJIN and participated in the 3[rd] International Conference held virtually in April 2021. Justice Lynne Leitch, CMJA Regional Vice President for the Atlantic and Mediterranean Region from Canada continued her work on the Advisory Committee for the Network.

The CMJA and the Standing International Forum on Commercial Courts (SIFoCC) based at the Judicial Office of England and Wales, organised a joint virtual seminar on “ Commercial Courts- the New Normal ” in November 2020.

In December 2020, the CMJA President participated and spoke at the Triennial Conference of the Magistrates and Judges Association of Zambia, the theme of which was: “ Improving Institutional Capacity for Effective Justice Delivery”.

In April 2021, the CMJA was represented by the CMJA Secretary General at the 5[th] Meeting of Representatives of National IHL Committees from Commonwealth countries which organised by the British Red Cross and the International Committee of the Red Cross/Red Crescent (ICRC) held virtually .

The CMJA has continued to advance its educational programme and has undertaken a virtual course on “Judicial Case Management and Ethics” jointly with the UK Civil Service College in February 2021 with a view to improving standards in the judiciary across the Commonwealth. The CMJA has continued to work closely with the Gambian Judicial Education and Training Institute to support the judiciary of the Gambia and the CMJA held a webinar on Judicial Case Management and Ethics for 7 judicial officers from the Gambia in April 2021. Together with the Judicial Office of England and Wales, the CMJA has also continued its work on Sentencing Guidelines and has worked with the interim Gambian Sentencing Guidelines Council to develop two sentencing guidelines on theft and assault. The CMJA has also supported consultants EUNOIA to assist with the development of the Gambian Courts Registry .

The Association produced two issues of the Commonwealth Judicial Journal in June and December 2020 and two issues of the Newsletter in October 2020 and May 2021 as well as two issues of the Gender Section Newsletter in August 2020 and February 2021. Due to COVID 19, all these publications have now gone virtual.

The CMJA Secretary General and former CMJA President, Hon. Dr John Lowndes have been compiling and editing the History of the CMJA over the last 50 years. This publication was sponsored and will be available for sale later this year.

The CMJA has set up a Forum for its members to exchange information on how to deal with the good administration of justice during the lockdown due to the COVID 19 pandemic.

FINANCIAL REVIEW

Policy on Reserves

The trustees carry out an annual review of the free reserves policy in the light of risks and future plans. The trustees recognise that CMJA’s expenditure on core activities exceeds annual income from subscriptions each year. Such deficits have, in the past, been funded from conference surpluses and donations. This profile is unlikely to change in the future so the trustees are mindful of the need to maximise conference income and donations.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

The trustees have established a policy of having minimum free reserves of at least six months of resources expended each year, which equates to approximately £85.000. This will enable the charity to continue to meet its objectives if it faces loss of income, increases in costs or delays in receipts.

Financial Summary

The financial transactions are as set out in the report and accounts which accompany this report. The accounts explain the application and movement of funds, the value of the assets, the reserves and financial position at the balance sheet date.

The charitable company income in 2021 amounted in total to £100,559 compared with £234,982 in 2020. Income included educational conference income of £0 (2020 £133,902) and donation and subscription income of £96,340 (2020 £89,857). The charitable company expenditure in 2021 amounted to £147,797 compared with £223,126 in 2020. Expenditure included total staff costs of £102,240 (2020 £87,777) and educational conference expenses of £92,284 (2020: £161,435).

The deficit from all operations for the year ended 30[th] April 2021 was £47,238 (2020: surplus of £11,856). The net assets of the charitable company amounted to £234,967 at 30[th] April 2020 (2020: £282,205).

Going concern

The trustees have considered what, if any, material uncertainties could affect the CMJA’s ability to continue as a going concern in the next twelve months. Cancellation of the 2020 Cardiff conference and postponement of the 2021 Ghana conference are serious because CMJA relies on conference surpluses to pay overheads. CMJA is however very fortunate to have benefitted from several very successful conferences in the years before the pandemic and these have boosted reserves to a level at which conference cancellations for a year or two can be afforded without causing going concern exposures.

The trustees are confident that subscription income will continue at current levels despite the lack of overseas conferences. They have also made substantial cuts in expenditure since the beginning of the pandemic.

On these assumptions, there should be a sizeable margin between the minimum level of reserves agreed by the Council and the level of reserves forecast at 30[th] April 2023 - and beyond.

PLANS FOR FUTURE PERIODS

Over the next twelve months, the CMJA will continue to promote judicial independence around the Commonwealth by responding to erosions of judicial independence it is notified of, consultation papers that it is asked to respond to, and continuing the work on the implementation of the Commonwealth (Latimer House) Principles. The CMJA will work with others and assist the Commonwealth Secretariat with the deployment of the Latimer House Toolkit, which will form the basis of the training and dialogue between the three branches of government which will hopefully be deployed next year. It will also continue to work with the Commonwealth Secretariat on other projects related to the independence of the judiciary.

It is also considering a Statement on the role of Acting Judges.

It will continue to support the work of the UN Special Rapporteur on the Independence of Judges and has been asked to contribute to the Report of the UN Special Rapporteur on Gender Equality in the Judiciary.

It will continue to provide support for the training of judges and magistrates around the Commonwealth in cooperation with other organisations.

Member associations account for the majority of subscription income and we are most grateful to the majority who pay their subscriptions on time. We were delighted by the number of judicial officers who have

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

joined the CMJA as individual members during 2020 and will continue with our attempts to encourage more to do so in 2021.

Strenuous attempts were made in 2020 to grow donation income. We will continue to explore several other fundraising options in 2021. The objective is a stronger charitable company with more participation and an improved financial position.

The CMJA has continued to work with its membership towards compliance with the GDPR directives which came into force on 25 May 2018.

The CMJA will be continuing to update its Repository of Codes/Guidelines on Judicial Ethics/Conduct .

The dissemination of information through the Journal, Newsletter and website will continue. The CMJA is currently updating its website to ensure that it is more accessible.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the directors’ report) and the financial statements in accordance with 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).

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

•select suitable accounting policies and then apply them consistently;

•observe the methods and principles in the Charities SORP;

•make judgments and accounting estimates that are reasonable and prudent;

•state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and

•prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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

In so far as the trustees are aware:

•there is no relevant audit information of which the charitable company's 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 auditors are aware of that information.

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

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

Members of the charity guarantee to contribute an amount not exceeding £20 to the assets of the charity in the event of winding up. The total number of such guarantees at 30 April 2021 was 647 (2020: 723). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity

Auditors

Goldwins were re-appointed as the auditors of the charitable company during the year and have expressed their willingness to continue in that capacity.

9 July APPROVED AND SIGNED ON BEHALF OF THE TRUSTEES ON …………………………..20219 July

………………………………………………….

Sheriff J Douglas Allan - Director

………………………………………………….

Mr Patrick Latham FCA - Director

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COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (A Company Limited by Guarantee)

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

Opinion

We have audited the financial statements of Commonwealth Magistratesand Judges Association for the year ended 30 April 2021 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and notes to the financial statements, 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:

•give a true and fair view of the state of the Charityʼs affairs as at 30 April 2021 and of its income and expenditure for the year then ended;

•have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

•have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The trustees are responsible for the other information. The other information comprises the information

included in the annual report other than the financial statements and our auditorʼs report thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other

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COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (A Company Limited by Guarantee)

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

•the information given in the trusteesʼ report (incorporating the directorsʼ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

•the trusteesʼ report (incorporating the directorsʼ report) have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

•adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;

•the financial statements are not in agreement with the accounting records and returns;

•certain disclosures of trusteesʼ remuneration specified by law are not made; or

•we have not obtained all the information and explanations necessary for the purposes of our audit.

Responsibilities of the trustees

As explained more fully in the trusteesʼ responsibilities statement, the trustees 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 they 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 Charityʼs 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 Charity or to cease operations, or have no realistic alternative but to do so.

Our 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 auditorʼs report thatincludes 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.

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COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (A Company Limited by Guarantee)

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

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

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

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorʼs report.

This report is made solely to the Charityʼs 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 Charityʼs members those matters we are required to state to them in an auditorʼs 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 Charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

12 July 2021

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COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) FOR THE YEAR ENDED 30 APRIL 2021

Note
Income from:
Donations & subscriptions
3
Charitable activities:
Educational conference income
4
Other income
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
Educational conference expenditure
6
Other expenditure
6
Total expenditure
Net income/(expenditure) for the year
Reconciliation of funds
Total funds at 1 May 2020
Total funds at 30 April 2021		 Restricted
Funds
£
4,200
-
-
-
4,200
-
-
-
-
4,200
36,667
40,867		 Unrestricted
Funds
£
92,140
-
4,012
207
96,359
29,674
92,284
25,839
147,797
(51,438)
245,538
194,100		 2021
Total
£
96,340
-
4,012
207
100,559
29,674
92,284
25,839
147,797
(47,238)
282,205
234,967		 2020
Total
£
89,857
133,902
10,672
551
234,982
22,613
161,435
39,078
223,126
11,856
270,349
282,205

All of the above results are derived from continuing activities The attached notes form part of these accounts.

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COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

(a Company Limited by Guarantee)

BALANCE SHEET AS AT 30 APRIL 2021

Note
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
LIABILITIES
Creditors: amounts falling due within one year
15
Net current assets
TOTAL NET ASSETS
FUNDS
Restricted Funds
16
Unrestricted Funds
16
TOTAL FUNDS		 2021
£
4,566
33,564
295,895
334,025
99,058		 2021
£
234,967
234,967
40,867
194,100
234,967		 2020
£
4,626
27,499
386,325
418,450
136,245		 2020
£
282,205
282,205
36,667
245,538
282,205

These financial statements have been prepared in accordance with the special provisions applicable to small companies under Part 15 of the Companies Act 2006

9 July 2021 Approved by the Board on ……………………………………..

…………………………….. ………………………………….. Sheriff J Douglas Allan Mr Patrick Latham FCA Director Director

Company Registration No: 01942930

The attached notes form part of these accounts.

15

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

1 Accounting policies

(a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 - effective 1 January 2015) - (Charities SORP FRS102) the Companies Act 2006.

The charitable company meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

(b) Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated to sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are included in the accounts.

(c) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

(d) Income

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

Member association subscriptions are receivable in advance on a calendar year basis and individual and life member subscriptions are receivable in advance for a number of years. In all instances, the accounts reflect the appropriate deferred income.

(e) 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 bank.

(f) Fund accounting

Unrestriced funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be used solely for particular areas of the charity's work or for specific projects being undertaken by the charity.

16

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

1 Accounting policies (continued)

(g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or contractual obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

(h) Stock

Stock is valued at the lower of cost and net realisable value.

(i) Operating leases

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

(j) Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

(k) Cash at bank and in hand

Cash at bank and in hand includes cash only.

(l) Creditors and provisions

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

(m) Pensions

Staff employed by the charitable company belong to free standing pension schemes. Contributions by the charity to these pension schemes are charged in the accounts on an accruals basis.

17

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

2 Detailed Comparatives for Statement of Financial Activities

Income from:
Donations & subscriptions
3
Charitable activities:
Educational conference income
4
Other income
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities:
Educational conference expenditure
6
Other expenditure
6
Total expenditure
Net income/(expenditure) for the year
Reconciliation of funds
Total funds at 1 May 2019
Total funds at 30 April 2020		 2020
£
4,000
-
8,628
-
12,628
-
1,500
-
1,500
11,128
25,539
36,667
Restricted
Fund		 2020
£
85,857
133,902
2,044
551
222,354
22,613
159,935
39,078
221,626
728
244,810
245,538
Unrestricted
Fund		 2020
Total
£
89,857
133,902
10,672
551		 2020
Total
234,982
22,613
161,435
39,078
223,126
11,856
270,349
282,205

18

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

3 Income from donations and subscriptions

4
5		 Member subscriptions
Donations
Michael Lambert for CMJA History
Lord Hope of Craighead
Sheriff Douglas Allan
CMJA Endowment Trust
NatWest Bank
Others
Income from charitable activities
Educational conference income:
PNG conference - September 2019
Other income
Sale or memorabilia items
Civil Service College for the CMJA
Training & Development Fund
Publications
Investment income
Bank interest		 2021
£
-
4,200
-
-
-
-
-
4,200
2021
£
-
-
-
-
-
2021
£
-
Restricted
Fund
Restricted
Fund
Restricted
Fund		 2021
£
88,398
-
2,500
490
-
500
252
92,140
2021
£
-
-
86
3,926
-
4,012
2021
£
207
Unrestricted
Fund
Unrestricted
Fund
Unrestricted
Fund		 2021
Total
£
88,398
4,200
2,500
490
-
500
252
96,340
2021
Total
£
-
-
86
3,926
-
4,012
2021
Total
£
207		 2020
Total
£
84,257
-
-
-
4,650
850
100		 2020
Total
89,857
2020
Total
£
133,902		 2020
Total
133,902
2,022
8,628
22
10,672
2020
Total
£
551

19

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

6 Analysis of expenditure

Direct costs
Support costs - staff
Governance costs
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020		 Cost of
Raising
Funds
£
1,387
-
-		 Charitable Activities
Conferences
Others
£
£
6,449
742
-
-
-
-		 Charitable Activities
Conferences
Others
£
£
6,449
742
-
-
-
-		 Support
Governance
Costs
Costs
£
£
-
-
102,240
-
-
36,979		 Support
Governance
Costs
Costs
£
£
-
-
102,240
-
-
36,979		 2021
Total
£
8,578
102,240
36,979
147,797
-
-
147,797
-		 2020
Total
£
103,414
87,777
31,935
1,387
19,425
8,862		 6,449
58,277
27,558		 742
17,381
7,716		 102,240
(102,240)
-		 36,979
7,157
(44,136)		 223,126
-
-
29,674 92,284 25,839 - - 223,126
22,613 161,435 39,078 - - 223,126

Of the total expenditure, £147,797 was unrestricted (2020 £221,626) and £0 was restricted (2020 £1,500)

7 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
Operating lease rentals:
Property
Bank interest received
Auditor's remuneration:
Audit fees
Foreign exchange gains/(losses)		 2021
£
13,878
207
3,400
(1,079)		 2020
£
13,878
551
3,240
256

20

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

8 Analysis of staff costs

Staff costs were as follows:

Salaries
Social Security Costs
Employer's contibution to defined benefit pension schemes
Staff termination payment and other costs		 2021
£
81,152
6,201
2,581
12,306
102,240		 2020
£
79,605
5,560
2,612
-		 2020
87,777

No employee received employee benefits (excluding employer pension) during the year over £60,000.

The total employee benefits including pension contributions of the key management personnel were £89,934 (2020: £87,777).

The average number of employees during the year was as follows:

The average number of employees during the year was as follows:
Secretariat 2021
Number
2		 2020
Number		 2020
2

9 Taxation

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

10 Payments to trustees

No trustees, nor any person connected with them have received or are due to receive any remuneration for the year, directly or indirectly from the Charity's funds.

The aggregate amount of expenses reimbursed to 1 trustee in respect of travel, subsistence and telephone expenses was £1,000 (2020: £1,000).

11 Operating leases

CMJA has a lease agreement for Uganda House for a period of 15 years from 2 January 2008. The rental commitment for 2021/22 is £12,016 (2020/21 £12,016). The service charges commitment for 2021/22 is £1,862 (2020/21 £1,862).

12 Legal status of the charity

CMJA is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £20 in the event of CMJA being wound up.

21

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

13 Stocks

Memorabilia items
14
Debtors
Membership Subscriptions
Educational conference expenses
Prepayments
15
Creditors: Amounts falling due within one year
Deferred income
Cardiff conference delegate fees/refunds
Accrued Expenses
Other creditors
Deferred income
Balance at the beginning of the year
Amount received during the year
Amount released to income in tne year
Balance at the end of the year		 2021
£
4,566
2021
£
28,460
1,889
3,215
33,564
2021
£
73,889
18,977
5,382
810
99,058
2021
£
79,619
70,948
(76,678)		 2020
£
4,626
2020
£
21,091
3,081
3,327
27,499
2020
£
79,619
49,558
3,778
3,290
136,245
2020
£
81,533
82,480
(84,394)
73,889 79,619

Deferred income comprises subscriptions paid in advance for future years.

22

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION (a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2021

16 Movement in funds

At 30 April 2019
Net movement in Funds
At 30 April 2020
Net movement in Funds
At 30 April 2021
Restricted funds
Scottish Executive Grant
Commonwealth Secretariat Grant
Commonwealth Foundation Grant
D Winton Travel Bursary
CMJA Endowment Trust
CMJA History 1970 to 2020
Training Development Fund		 Restricted
Unrestricted
Funds
Funds
£
£
25,539
244,810
11,128
728
36,667
245,538
4,200
(51,438)
40,867
194,100
At
Net
30th April
Change
2020
2020/21
£
£
6,223
-
2,738
-
436
-
7,322
-
2,238
-
-
4,200
17,710
-
36,667
4,200		 Total
£
270,349
11,856
282,205
(47,238)
234,967
At
30th April
2021
£
6,223
2,738
436
7,322
2,238
4,200
17,710
40,867

17 Restricted funds

Purposes of restricted funds

Scottish Executive Commonwealth Secretariat

Commonwealth Foundation D Winton Travel Bursary CMJA Endowment Fund CMJA History 1970 to 2020 Training Development Fund

Money held in trust for the Latimer House Colloquium Funds for the Gender Toolkit (£541) & Latimer House Toolkit (£2,392)

For regional training purposes To assist delegates in attending CMJA conferences To update the Training Manual for Magistrates Funds received to pay for the printing of CMJA History 1970 to 2020 To fund trainig courses in Commonwealth countries

18 Analysis of net assets between funds

Analysis of net assets between funds
Net current assets
Total net assets at 30 April 2021		 Restricted
Unrestricted
Funds
Funds
£
£
40,867
194,100
40,867
194,100		 Total
£
234,967
234,967

19 Related party transactions

There are no related party transactions to disclose for 2021 (2020: none). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

23