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2023-04-30-accounts

TRUSTEES From 13th September 2022
PRESIDENT: *Mrs Justice Lynne C Leitch
EXECUTIVE VICE-PRESIDENT *Judge Tim Workman
CBE
IMMEDIATE PAST PRESIDENT *His Hon. Justice Charles
Mkandawire
JA
LIFEVICE PRESIDENTS *Mr David Armati
Mr Michael Lambert CBE(Deceased August 2023)
The Hon Judge Sandra Oxner
The Rt. Hon. Lord Hope ofCraighead,
KT, QC, PC
The Hon. Mrs Justice Norma Wade-Miller, JP, OBE
STEERING COMMITTEE CHAIRMAN *Sheriff Andrew
Normand
CB
REGIONAL VICE PRESIDENTS *Mr Justice Graeme Mew (Atlantic and
Mediterranean)
Justice Richard Williams (Caribbean)
Justice llvin Mugeta (East, Central and Southern
Africa)
Justice Balasundaram
Rajendran
(Indian Ocean)
Mrs Linda Bradford Morgan (Pacific)
"Justice Emmanuel
Roberts (West Africa)
COUNCIL MEMBERS Dr John Carey (Papua New Guinea)
Judge Richard Cogswell SC (Australia)
His Hon. Chester Crooks (Jamaica)
Sheriff Donald Corke (Scotland)
His Hon. Felix Datsomar (Ghana)
His Worship
Godwin C ibemesi (Nigeria)
Mrs Jackline Kagoya (Uganda)
Mr Nchimunya
C Simaubi (Zambia)
Dr Ei Sun Oh (Malaysia)
Mrs Sybil Roach Tennant
(England
and Wales)
COWPTED COUNCIL MEMBERS *SirJames Dingemans
(England
and Wales)
' Mrs Justice Mary McGowan
(England
and Wales)
Chief Magistrate
Matankiso
M Nthunya
(Lesotho)
Justice Winston Patterson
(Guyana)
*His Hon. John Vertes (Canada)
HONORARY TREASURER: *Mr Patrick Latham
FCA (Deceased August 2022)
position vacant as ai 30April 2023.
SECRETARY GENERAL: Dr Karen Brewer
DIRECTOR OF PROGRAMMES: District Judge Shamim
Qureshi
*Denotes Trustees

Restricted Unrestricted 2023 2022
Note Funds Funds Total Total
Income from:
Donations
&subscripticns
96,011 96,011 95,370
Charitable
activities:
Educational
conference
income 214,224 214,224 46,381
Otherinccme 2,031 4,868 6,899 4,596
Investment
income
1,761 1,761 78
Total income 2,031 316,864 318,895 146,425
Expenditure
on:
Raising funds 21,009 21,009 18,936
Charitable
activities
Educational
conference
expenditure 6 203,284 203,284 85,570
Other expenditure 6 4,040 39,574 43,614 24,378
Total expenditure 4,040 263,867 267,907 128,884
Net income/(expenditure) for the year (2,009) 52,997 50,988 17,541
Reconciliation offunds
Total funds at 1 May 2022 36,666 215,842 252,508 234,967
Total funds at 30April 2023 34,657 268,839 303,496 252,508

2023 2023 2022 2022
Note 6 6 k
CURRENT ASSETS
Stocks 13 3,752 4,500
Debtors 14 25,457 29,893
Cash at bank and in hand 427,172 336,811
456,381 371,204
LIABILITIES
Creditors: amounts falling due within one year 15 152,885 118,696
Net current assets 303,496 252,508
TOTAL NET ASSETS 303,496 252,508
FUNDS
Restricted Funds 16 34,657 36,666
Unrestricted Funds 16 268,839 215,842
TOTAL FUNDS 303,496 252,508

2023 2023 2023 2022
Restricted Unrestricted
Fundf Fund
E
Totalf Totalf
Member subscriptions 91,537 91,537 82,876
Donations
Lord Hope ofCraighead 2,000 2,000 2,500
CMJA Endowment Trust 1,400 1,400 7,650
Sham Qureshi 1,000
Cardiff credits Vertes, Latham, Lewis 875
Others 1,074 1,074 469
96,011 96,011 95,370
4 Income from charitable activities
2023 2023 2023 2022
Restricted Unrestdcted
Fundf Fundf Totalf Total
5
Educational conference income:
Conference 214,224 214,224 46,381
214,224 214,224 46,381
Other income
Sale or memorabilia items 1,904 1,904 65
Douglas
Allan Training
Development Fund 2,031 2,774 4,805 3,423
Publications 190 190 345
Other training 763
2,031 4.868 6,899 4,596
5 ~ht
t
I
2023 2023 2023 2022
Restricted Unrestricted
Fundf Fundf Totalf Total
E
Bank interest 1,761 1,761 78

~Su
ort
Governance 2023 2022
Costs
6
Costs
E
Totalf Totalf
Direct costs 1,771 146,527 5,788 154,086 28,647
Support costs - staff 66,051 66,051 56,820
Governance costs 47,770 47,770 43,417
1,771 146,527 5,788 66,051 47,770 267,907 128,884
12,550 37,649 15,852 (66,051)
6,688 19,108 21,974 (47,770)
Total expenditure 2023 21,009 203,284 43,614 267,907 128884
Total expenditure 2022 18,936 85,570 24,378 128,884

2023 2022
6 6
16,639 13,878
1,761 78
3,400
~634
3,400
~458

2023 2022
E E
Salaries 57,372 52,968
Social Security Costs 7,003 2,020
Employer's contibution to defined benefit pension schemes 1,676 1,826
66.
2023 2022
Number Number

13 Stocks
2023f 2022
Memorabilia items 3,752 4,500
14 Debtors
2023f 2022
Membership Subscriptions 15,360 15,360
Educational conference expenses 7,626 12,057
Prepayments 2,471 2,476
25,457 29,893
15 Creditors: Amounts falling due within one year
2023f 2022f
Deferred income 71,250 73,884
Cardiff conference delegate fees/refunds 7,105
Educational conference income 77,035 33,887
Accrued Expenses 4,600 3,820
152,885 118,696
Deferred income
2023f 2022
Balance at the beginning ofthe year 73,884 73,889
Amount
Amount
received during the year
released to income in the year
71,250
~73884
93,509
~83,314
Balance at the end of the year 71,250 73,884

Movement
in funds
Restricted Unrestricted
Funds Fundsf Total
At 30April 2021
Net movement
in Funds
40,866
~4,200
194,101
21,741
234,967
17,541
At 30April 2022
Net movement
in Funds
At 30April 2023
36,666
~2,009
34,657
215,842
52,997
268,839
252,508
50,988
303,496

Restricted funds
At Net At
30th April Change 30th April
2022
F
2022r23 2023f
Scottish Executive Grant 6,223 6,223
Commonwealth
Secretsriat
Grant 2,738 2,738
Commonwealth
Foundation
Grant 436 436
D Winton Travel Bursary 7,322 (4,040) 3,282
CMJA Endowment
Trust
2,238 2,238
CMJA History 1970to 2020
Training
Development
Fund
17,709
36,666
2,031
~2,009
19,740
34,657