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2022-04-30-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 2022

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 2022

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 2022

STRUCTURE. GOVERNANCE AND MANAGEMENT

The trustees present herewith their report and financial statements for the year ended 30 April 2022.

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 2022

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 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.

COVID – 19 AND THE CARDFIF AND GHANA CONFERENCES

The trustees 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

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

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 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 in time. Accordingly, the Ghana conference in September 2021 was cancelled, but in the hope that it would be possible to stage this conference in September 2022 provided host funding is available.

As a result of the cancellation of the 2021 Ghana Conference, the CMJA has postponed, in line with its Constitution, the holding of its Regional Meetings and General Assembly until 2022.

CMJA reserves are sufficient to deal with the cancellation of these conferences. However, the trustees are monitoring the situation very closely to ensure that reserves remain above the agreed minimum reserves level.

The trustees are confident that the postponed Ghana conference will be held in September 2022. Brochures have been issued and delegate applications are being processed.

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

The trustees are pleased to report that, following the postponement of the Ghana 2021 conference, a virtual conference was arranged in September 2021. This was a first for CMJA and is all the more exciting for that.

The theme of the conference was “Post Pandemic Innovations”. The trustees compiled an attractive programme with some excellent speakers and dealt also with some complex issues of different time zones. A total of 234 delegates attended this conference and the feedback from the participants was very positive.

It is pleasing to be able to report that the virtual conference made an overall surplus – which went some way towards filling the gap left by the cancellation of the Cardiff and Ghana conferences.

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. In July 2021, the CMJA issued The Principles on Funding and Resourcing the Judiciary in the Commonwealth, in answer to concerns that judiciaries across the Commonwealth were having their budgets severely cut thus affecting access to justice. The CMJA is setting up a Taskforce on Funding the Judiciary to assist Commonwealth judiciaries to improve performance and capacity build in this area. 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 held in May

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

2022 campaigning for the implementation of the Principles across the Commonwealth and also been assisting the Working Group on Media and Governance with the promotion of the Commonwealth Principles on freedom of expression and the role of the media in good governanc e .

The CMJA has continued to cooperate with the Rule of Law Section (RoLS) of the Commonwealth Secretariat in advancing the review of the implementation of the Principles. The CMJA has also continued to provide speakers for the RoLS Webinars on Rule of Law . 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 AntiCorruption Benchmarks which are to be submitted to the next Commonwealth Heads of Government Meeting scheduled for June 2022. 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 and is working with the OCCJR on a project on Military Justice Transformation.

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 Samoa and Kenya and is keeping a watching brief on issues arising in Tonga, South Africa, eSwatini, Malaysia amongst others. The CMJA continues to work to ensure that judicial independence becomes a “right” of all citizens in Commonwealth countries.

The CMJA has updated the Guide for the Magistrate in the Commonwealth: Fundamental Principles and Recommended Practices which was launched in August 2021 in an effort to support the judiciary in the lower judiciary.

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. Through its membership it also provided information to the UN Rapporteur’s Report on the Impact of COVID 19 and gender diversity in the judiciary.

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”).

The CMJA and the Standing International Forum on Commercial Courts (SIFoCC) based at the Judicial Office of England and Wales, organised a virtual seminar for Rwandan Judges in July 2021 on the UN Guidelines on Business and Human Rights and worked with SIFoCC on a seminar for Gambia judges on the same issue in February 2022.

The CMJA has continued to advance its educational programme and has undertaken virtual courses on “Judicial Case Management and Ethics” jointly with the UK Civil Service College in July 2021 and March 2022 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 three Gambian magistrates participated in the virtual course on Judicial Case Management and Ethics in March 2022. In November 2021, the CMJA, jointly with the UK Civil Service College, held a virtual Practical Course for coroners and judges .

Together with the Judicial Office of England and Wales, the CMJA has also continued its work on Sentencing Guidelines and has worked with the newly formed Gambian Sentencing Guidelines Council to further develop two sentencing guidelines on theft and assault. The CMJA undertook the training with the Judicial Office of Gambian Magistrates on the above guidelines in the Gambia in February 2022 and is assisting the newly formed Gambian Sentencing Guidelines Council in the development of a sentencing guideline on rape . The CMJA has also supported consultants EUNOIA to assist with the development of the Gambian Courts Registry and this work was enhanced by a working programme in the Gambia in February 2022.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

The Association produced two issues of the Commonwealth Judicial Journal in June and December 2021 and two issues of the Newsletter in November 2021 and May 2022 as well as two issues of the Gender Section Newsletter in August 2021 and February 2022. Due to COVID 19, all these publications have now gone virtual. In 2021, the CMJA improved its website to make it more accessible and to showcase its work more effectively.

The CMJA Secretary General and former CMJA President, Hon. Dr John Lowndes finalised the History of the CMJA over the last 50 years. The production of this publication was sponsored and was launched in December 2021/January 2022.

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.

The trustees recognise that the timing of a return to staging annual conferences is uncertain and have taken steps to maximise other income sources and restrict expenditure to the absolute minimum.

The trustees have established a policy of having minimum free reserves equivalent to cost commitments that would have to be faced should a closure decision be taken. These equate to approximately £85.000.

Maintaining free reserves at or above this figure should enable the charity to continue to meet its obligations if it faces loss of income or increases in running costs.

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 2022 amounted in total to £146,425 compared with £100,559 in 2021. Income included educational conference income of £46,381 (2021 £0) and donation and subscription income of £95,370 (2021 £96,340). The charitable company expenditure in 2022 amounted to £128,884 compared with £147,797 in 2021. Expenditure included total staff costs of £56,820 (2021 £102,240) and educational conference expenses of £85,570 (2021: £92,284).

The surplus from all operations for the year ended 30[th] April 2022 was £17,541 (2021: deficit of £47,238). The net assets of the charitable company amounted to £252,508 at 30[th] April 2022 (2021: £234,967).

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.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

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.

The virtual conference staged in September 2021 made a surplus which also has increased free reserves.

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.

It will continue to work on capacity building for judiciaries in the Commonwealth including working on improving funding for the judiciary as well as training and education of judicial officers across the Commonwealth

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.

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 joined the CMJA as individual members during 2021 and will continue with our attempts to encourage more to do so in 2022.

Strenuous attempts were made in 2021 to grow donation income. We will continue to explore several other fundraising options in 2022. 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.

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).

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

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.

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 2022 was 611(2021: 647). 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.

15 July

APPROVED AND SIGNED ON BEHALF OF THE TRUSTEES ON …………………………..2022

…………………………………………………. 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 CMJA for the year ended 30 April 2022 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and the related notes. 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).

Opinion on financial statements

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the 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.

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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

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 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.

Opinion on other matter prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of 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 where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the Trustees’ Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view and for such internal control as 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.

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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

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 that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s 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 charity and the charity’s 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

15 July 2022

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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 2022

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 2021
Total funds at 30 April 2022		 Restricted
Funds
£
-
-
-
-
-
-
-
4,200
4,200
(4,200)
40,866
36,666		 Unrestricted
Funds
£
95,370
46,381
4,596
78
146,425
18,936
85,570
20,178
124,684
21,741
194,101
215,842		 2022
Total
£
95,370
46,381
4,596
78
146,425
18,936
85,570
24,378
128,884
17,541
234,967
252,508		 2021
Total
£
96,340
-
4,012
207
100,559
29,674
92,284
25,839
147,797
(47,238)
282,205
234,967

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 2022

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		 2022
£
4,500
29,893
336,811
371,204
118,696		 2022
£
252,508
252,508
36,666
215,842
252,508		 2021
£
4,566
33,564
295,895
334,025
99,058		 2021
£
234,967
234,967
40,867
194,100
234,967

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

15 July 2022

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.

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

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.

15

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

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.

16

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

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 2020
Total funds at 30 April 2021		 2021
£
4,200
-
-
-
4,200
-
-
-
-
4,200
36,667
40,867
Restricted
Fund		 2021
£
92,140
-
4,012
207
96,359
29,674
92,284
25,839
147,797
(51,438)
245,538
194,100
Unrestricted
Fund		 2021
Total
£
96,340
-
4,012
207		 2021
Total
100,559
29,674
92,284
25,839
147,797
(47,238)
282,205
234,967

17

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

3 Income from donations and subscriptions

4
5		 Member subscriptions
Donations
Lord Hope of Craighead
CMJA Endowment Trust
Sham Qureshi
Cardiff credits Vertes, Latham,Lewis
Michael Lambert for CMJA History
NatWest Bank
Sheriff Douglas Allan
Others
Income from charitable activities
Educational conference income:
Virtual conference - September 2021
Other income
Sale or memorabilia items
Civil Service College for the CMJA
Training & Development Fund
Publications
Other training
Investment income
Bank interest		 2022
£
-
-
-
-
-
-
-
-
-
2022
£
-
-
-
-
-
-
-
2022
£
-
Restricted
Fund
Restricted
Fund
Restricted
Fund		 2022
£
82,876
2,500
7,650
1,000
875
-
-
-
469
95,370
2022
£
46,381
46,381
65
3,423
345
763
4,596
2022
£
78
Unrestricted
Fund
Unrestricted
Fund
Unrestricted
Fund		 2022
Total
£
82,876
2,500
7,650
1,000
875
-
-
-
469
95,370
2022
Total
£
46,381
46,381
65
3,423
345
763
4,596
2022
Total
£
78		 2021
Total
£
88,398
2,500
-
-
-
4,200
500
490
252		 2021
Total
96,340
2021
Total
£
-
-
86
3,926
-
-
4,012
2021
Total
£
207

18

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

6 Analysis of expenditure

Direct costs
Support costs - staff
Governance costs
Support costs
Governance costs
Total expenditure 2022
Total expenditure 2021		 Cost of
Raising
Funds
£
1,177
-
-		 Charitable Activities
Conferences
Others
£
£
21,716
5,754
-
-
-
-		 Charitable Activities
Conferences
Others
£
£
21,716
5,754
-
-
-
-		 Support
Governance
Costs
Costs
£
£
-
-
56,820
-
-
43,417		 Support
Governance
Costs
Costs
£
£
-
-
56,820
-
-
43,417		 Support
Governance
Costs
Costs
£
£
-
-
56,820
-
-
43,417		 2022
Total
£
28,647
56,820
43,417
128,884
-
-
128,884
-		 2021
Total
£
8,578
102,240
36,979
1,177
10,796
6,963		 21,716
32,387
31,467		 5,754
9,659
8,965		 56,820
(56,820)
-		 43,417
3,978
(47,395)		 147,797
-
-
18,936 85,570 24,378 - - 147,797
29,674 92,284 25,839 - - 147,797

Of the total expenditure, £124,684 was unrestricted (2021 £147,797) and £4,200 was restricted (2021 £0)

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)		 2022
£
13,878
78
3,400
(458)		 2021
£
13,878
207
3,400
(1,079)

19

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

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		 2022
£
52,968
2,026
1,826
-
56,820		 2021
£
81,152
6,201
2,581
12,306		 2021
102,240

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 £56,820 (2021: £102,240).

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

The average number of employees during the year was as follows:
Secretariat 2022
Number
1		 2021
Number		 2021
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 (2021: £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 2022/23 is £8,011 (2021/22 £12,016). The service charges commitment for 2022/23 is £1,241 (2021/22 £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.

20

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

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
Educational conference income
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		 2022
£
4,500
2022
£
15,360
12,057
2,476
29,893
2022
£
73,884
7,105
33,887
3,820
-
118,696
2022
£
73,889
93,509
(93,514)		 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)
73,884 73,889

Deferred income comprises subscriptions paid in advance for future years.

21

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2022

16 Movement in funds

At 30 April 2020
Net movement in Funds
At 30 April 2021
Net movement in Funds
At 30 April 2022		 Restricted
Unrestricted
Funds
Funds
£
£
36,666
245,539
4,200
(51,438)
40,866
194,101
(4,200)
21,741
36,666
215,842		 Total
£
282,205
(47,238)
234,967
17,541
252,508

17 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		 At
30th April
2021
£
6,223
2,738
436
7,322
2,238
4,200
17,709
40,866		 Net
Change
2021/22
£
-
-
-
-
-
(4,200)
-
(4,200)		 At
30th April
2022
£
6,223
2,738
436
7,322
2,238
-
17,709
36,666

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 training 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 2022		 Restricted
Unrestricted
Funds
Funds
£
£
36,666
215,842
36,666
215,842		 Total
£
252,508
252,508

19 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

22