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:** 

- 1 - 2 Reference and administrative information 3 - 10 Trustees’ annual report 11- 13 Independent auditors’ report 14 Statement of financial activities (incorporating an income and expenditure account) 

- 15 Balance sheet 16 - 23 Notes to the financial statements 



## **COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION** 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

## **TRUSTEES** 

From 13th September 2018 

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

- His Hon. Justice Charles Mkandawire 

- Judge Tim Workman CBE * His Hon. Chief Judge John Lowndes 

- Mr David Armati * The Hon Judge Sandra Oxner 

- Mr Michael Lambert CBE * The Rt. Hon. Lord Hope of Craighead, KT, QC, PC * The Hon. Mrs Justice Norma Wade-Miller, JP, OBE 

## **REGIONAL VICE PRESIDENTS** 

- Mrs Justice Lynne Leitch (Atlantic and Mediterranean) 

- * Justice Richard Williams (Caribbean) * Justice Patrick Kiage (East, Central and Southern Africa) 

- * Justice Balasundaram Rajendran (Indian Ocean) * Judge Mary Beth Sharp (Pacific) 

- Justice Constant Hometowu (West Africa) 

## **COUNCIL MEMBERS** 

- Mr Musa Sanah Baushe (Nigeria) * Ms Linda Bradford-Morgan (Australia) 

- Judge Richard Cogswell SC (Australia) 

- His Hon. Chester Crooks (Jamaica) 

- Mrs Ibiere Foby (Nigeria) 

- Sheriff Gordon Liddle (Scotland) 

- Chief Magistrate Matankiso M Nthunya (Lesotho) 

- Dr Ei Sun Oh (Malaysia) 

- Mrs Sybil Roach Tennant (England and Wales) 

- Ms Katrina M. Walubita (Zambia) 

## **CO-OPTED COUNCIL MEMBERS** 

* Sheriff Douglas Allan OBE (Scotland) 

- Sir James Dingemans (England and Wales) 

- Sir Salamo Injia (Papua New Guinea) 

- Justice Winston Patterson (Guyana) 

- His Hon. John Vertes (Canada) 

## **HONORARY TREASURER:** 

* Mr Patrick Latham FCA 

## **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: 

- by advancing the administration of the law and the rule of law by promoting the independence of the judiciary within the countries of the Commonwealth; 

- by advancing education in the law, the administration of justice, the treatment of offenders and the prevention of crime within the Commonwealth; and 

- by disseminating information and literature on all matters of interest concerning the legal process within the various countries comprising the Commonwealth. 

## **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 Magistrates` and 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: 

- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to 

   - Detecting of the risks of fraud and responding whether they have knowledge of any actual or suspected fraud; 

   - The internal controls in place to mitigate risks related to fraud or non-compliance with laws and regulations. 

- We performed analytical procedures to detect any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. 

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 

13 



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



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

14 



**COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION** 

## **(a Company Limited by Guarantee)** 

## **BALANCE SHEET AS AT 30 APRIL 2021** 

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

- Costs of raising funds comprise of the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose. 

- Expenditure on charitable activities includes the costs of delivering services and other educational activities undertaken to further the purposes of the charity and their associated support costs. 

- Other expenditure represents those items not falling into any other category. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **(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:**<br>Donations & subscriptions<br>3<br>Charitable activities:<br>Educational conference income<br>4<br>Other income<br>4<br>Investment income<br>5<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>6<br>Charitable activities:<br>Educational conference expenditure<br>6<br>Other expenditure<br>6<br>**Total expenditure**<br>**Net income/(expenditure) for the year**<br>**Reconciliation of funds**<br>Total funds at 1 May 2019<br>Total funds at 30 April 2020||2020<br>£<br>4,000<br>-<br>8,628<br>-<br>12,628<br>-<br>1,500<br>-<br>1,500<br>11,128<br>25,539<br>36,667<br>Restricted<br>Fund|2020<br>£<br>85,857<br>133,902<br>2,044<br>551<br>222,354<br>22,613<br>159,935<br>39,078<br>221,626<br>728<br>244,810<br>245,538<br>Unrestricted<br>Fund|2020<br>Total<br>£<br>89,857<br>133,902<br>10,672<br>551|2020|
|---|---|---|---|---|---|
||||||Total|
|||||234,982||
|||||22,613<br>161,435<br>39,078||
|||||223,126||
|||||11,856<br>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**<br>5|Member subscriptions<br>Donations<br>Michael Lambert for CMJA History<br>Lord Hope of Craighead<br>Sheriff Douglas Allan<br>CMJA Endowment Trust<br>NatWest Bank<br>Others<br>**Income from charitable activities**<br>Educational conference income:<br>PNG conference - September 2019<br>Other income<br>Sale or memorabilia items<br>Civil Service College for the CMJA<br>Training & Development Fund<br>Publications<br>**Investment income**<br>Bank interest||2021<br>£<br>-<br>4,200<br>-<br>-<br>-<br>-<br>-<br>4,200<br>2021<br>£<br>-<br>-<br>-<br>-<br>-<br>2021<br>£<br>-<br>Restricted<br>Fund<br>Restricted<br>Fund<br>Restricted<br>Fund||2021<br>£<br>88,398<br>-<br>2,500<br>490<br>-<br>500<br>252<br>92,140<br>2021<br>£<br>-<br>-<br>86<br>3,926<br>-<br>4,012<br>2021<br>£<br>207<br>Unrestricted<br>Fund<br>Unrestricted<br>Fund<br>Unrestricted<br>Fund|2021<br>Total<br>£<br>88,398<br>4,200<br>2,500<br>490<br>-<br>500<br>252<br>96,340<br>2021<br>Total<br>£<br>-<br>-<br>86<br>3,926<br>-<br>4,012<br>2021<br>Total<br>£<br>207|2020<br>Total<br>£<br>84,257<br>-<br>-<br>-<br>4,650<br>850<br>100|2020<br>Total|
|---|---|---|---|---|---|---|---|---|
||||||||89,857||
||||||||2020<br>Total<br>£<br>133,902|2020<br>Total|
||||||||||
||||||||133,902||
||||||||2,022<br>8,628<br>22||
||||||||10,672||
|||||||||2020<br>Total|
||||||||||
|||||||||£<br>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<br>Support costs - staff<br>Governance costs<br>Support costs<br>Governance costs<br>Total expenditure 2021<br>Total expenditure 2020||Cost of<br>Raising<br>Funds<br>£<br>1,387<br>-<br>-|Charitable Activities<br>Conferences<br>Others<br>£<br>£<br>6,449<br>742<br>-<br>-<br>-<br>-|Charitable Activities<br>Conferences<br>Others<br>£<br>£<br>6,449<br>742<br>-<br>-<br>-<br>-|Support<br>Governance<br>Costs<br>Costs<br>£<br>£<br>-<br>-<br>102,240<br>-<br>-<br>36,979|Support<br>Governance<br>Costs<br>Costs<br>£<br>£<br>-<br>-<br>102,240<br>-<br>-<br>36,979|2021<br>Total<br>£<br>8,578<br>102,240<br>36,979<br>147,797<br>-<br>-<br>147,797<br>-|2020<br>Total<br>£<br>103,414<br>87,777<br>31,935|
|---|---|---|---|---|---|---|---|---|
|||1,387<br>19,425<br>8,862|6,449<br>58,277<br>27,558|742<br>17,381<br>7,716|102,240<br>(102,240)<br>-|36,979<br>7,157<br>(44,136)||223,126<br>-<br>-|
|||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):<br>Operating lease rentals:<br>Property<br>Bank interest received<br>Auditor's remuneration:<br>Audit fees<br>Foreign exchange gains/(losses)|**2021**<br>**£**<br>13,878<br>207<br>3,400<br>(1,079)|**2020**<br>£<br>13,878<br>551<br>3,240<br>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<br>Social Security Costs<br>Employer's contibution to defined benefit pension schemes<br>Staff termination payment and other costs|2021<br>£<br>81,152<br>6,201<br>2,581<br>12,306<br>102,240|2020<br>£<br>79,605<br>5,560<br>2,612<br>-|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<br>Number<br>2|2020<br>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<br>**14**<br>**Debtors**<br>Membership Subscriptions<br>Educational conference expenses<br>Prepayments<br>**15**<br>**Creditors:  Amounts falling due within one year**<br>Deferred income<br>Cardiff conference delegate fees/refunds<br>Accrued Expenses<br>Other creditors<br>**Deferred income**<br>Balance  at the beginning of the year<br>Amount received during the year<br>Amount released to income in tne year<br>Balance at the end of the year|**2021**<br>£<br>4,566<br>**2021**<br>£<br>28,460<br>1,889<br>3,215<br>33,564<br>**2021**<br>£<br>73,889<br>18,977<br>5,382<br>810<br>99,058<br>**2021**<br>**£**<br>79,619<br>70,948<br>(76,678)|**2020**<br>£<br>4,626|
|---|---|---|
|||**2020**<br>£<br>21,091<br>3,081<br>3,327|
|||27,499|
|||**2020**<br>£<br>79,619<br>49,558<br>3,778<br>3,290|
|||136,245|
|||**2020**<br>£<br>81,533<br>82,480<br>(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<br>Net movement in Funds<br>At 30 April 2020<br>Net movement in Funds<br>At 30 April 2021<br> **Restricted funds**<br>Scottish Executive Grant<br>Commonwealth Secretariat Grant<br>Commonwealth Foundation Grant<br>D Winton Travel Bursary<br>CMJA Endowment Trust<br>CMJA History 1970 to 2020<br>Training Development Fund|Restricted<br>Unrestricted<br>Funds<br>Funds<br>£<br>£<br>25,539<br>244,810<br>11,128<br>728<br>36,667<br>245,538<br>4,200<br>(51,438)<br>40,867<br>194,100<br>At<br>Net<br>30th April<br>Change<br>2020<br>2020/21<br>£<br>£<br>6,223<br>-<br>2,738<br>-<br>436<br>-<br>7,322<br>-<br>2,238<br>-<br>-<br>4,200<br>17,710<br>-<br>36,667<br>4,200|Total<br>£<br>270,349<br>11,856|
|---|---|---|
|||282,205<br>(47,238)|
|||234,967|
|||At<br>30th April<br>2021<br>£<br>6,223<br>2,738<br>436<br>7,322<br>2,238<br>4,200<br>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<br>Total net assets at 30 April 2021|Restricted<br>Unrestricted<br>Funds<br>Funds<br>£<br>£<br>40,867<br>194,100<br>40,867<br>194,100|Total<br>£<br>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