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← Commonwealth Magistrates' And Judges' Association

2024-04-30-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 2024

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 2024

Contents

Page:

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

REFERENCE AND ADMINISTRATIVE INFORMATION

TRUSTEES PRESIDENT: * Mrs Justice Lynne C Leitch EXECUTIVE VICE-PRESIDENT * Judge Tim Workman CBE IMMEDIATE PAST PRESIDENT * His Hon. Justice Charles Mkandawire JA LIFE VICE PRESIDENTS * Mr David Armati * The Hon Judge Sandra Oxner * The Rt. Hon. Lord Hope of Craighead, 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 Ilvin 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) * Mr Tyrone Chin (Bermuda) from 4 October 2023 * 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) CO-OPTED COUNCIL MEMBERS * Sir James 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 Suriyakumar Araniyasundaran ( appointed 1 May 2024 ) SECRETARY GENERAL: Dr Karen Brewer DIRECTOR OF PROGRAMMES: District Judge Shamim Qureshi Denotes Trustees

1

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

2

COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2023

STRUCTURE. GOVERNANCE AND MANAGEMENT

The trustees present herewith their report and financial statements for the year ended 30 April 2024.

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 Steering Committee Chairman, 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 Steering Committee Chairman, 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, the Steering Committee Chairman, 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.

3

COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

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, including the annual educational conference, 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 2024

ANNUAL CONFERENCE 4-9 SEPTEMBER 2023

The trustees are pleased to report that, following the postponement of the Cardiff conference in 2020, the Annual Conference finally went ahead in September 2023 in Cardiff, Wales.

The theme of the conference was “Open Justice Today”. The trustees compiled an attractive programme with some excellent speakers from across the Commonwealth. A total of 418 delegates and 78 accompanying guests attended this conference and the feedback from the participants was very positive.

It is pleasing to be able to report that the Annual Conference made an overall surplus which went some way towards filling the gap left by cancellations of the conferences in 2020 and 2021 due to the pandemic.

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, together with the CLA, CLEA and CPA, issued a number of statements during the year calling for the respect and implementation of the Principles and the Commonwealth fundamental values across the Commonwealth. 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 and the Commonwealth Heads of Government Meeting in 2018 called for the roll out of the Toolkit. In July 2023, the Toolkit was rolled out to the Judiciary in Lesotho and in April 2024 in Barbados.

The CMJA has also continued to work to promote The Principles on Funding and Resourcing the Judiciary in the Commonwealth published in July 2021 . They were placed before the Commonwealth Law Ministers Meeting (CLMM) held in Mauritius in November 2022 . This was in answer to concerns that judiciaries across the Commonwealth are having their budgets severely cut thus affecting access to justice and the CMJA has continued to work closely with a number of jurisdictions to improve performance and capacity build in this area.

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 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 Kiribati, Sri Lanka and is keeping a watching brief on issues arising in Kiribati and Kenya, amongst others. The CMJA continues to work to ensure that judicial independence becomes a “right” of all citizens in Commonwealth countries.

The CMJA continued its work liaising with 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. In June 2023, the CMJA participated in the side session organised by the IBAHRI and ICJ during the UN Human Rights Council Meeting in June/July 2023 on “ Current challenges to the independence of judges and lawyers” with a presentation given by the UN Special Rapporteur on the Independence of Judges and Lawyers as well as other speakers from Myanmar, Venezuela, Philippines, Tunisia and Belarus The CMJA has continued to work closely with the UN Special Rapporteur on the Independence of Judges and Lawyers , Mrs Margaret Satterthwaite and it assisted members in submitting responses to the requests for information on judicial independence issues. The CMJA has also assisted the UN Special Rapporteur with her report focussing on the promise of legal empowerment to expand and transform access to justice. The CMJA also participated in a joint meeting with the UN Special Rapporteur in December 2023 at which challenges faced by judicial officers globally were discussed.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

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 promise of legal empowerment to expand and transform access to justice. It was also consulted by the UN Office of the High Commissioner of Human Rights on its Strategic Plans for the forthcoming years.

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’s President is represented on their Advisory Board.

The CMJA and the Standing International Forum on Commercial Courts (SIFoCC) based at the Judicial Office of England and Wales, organised a seminar with SIFoCC on a seminar for Gambia judges on environmental justice in January 2024.

The CMJA has continued to advance its educational programme and undertook a virtual course on “Judicial Case Management and Ethics” jointly with the UK Civil Service College in March 2025 and a Practical Course for Coroners and Judges in January 2024 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 British High Commission in Banjul, Gambia and five Gambian judicial officers participated in CMJA’s Annual Educational Conference in Cardiff in September 2023.

Together with the Judicial Office of England and Wales, the CMJA has also continued its work on Sentencing Guidelines and has worked with the Gambian Sentencing Guidelines Council to further develop three sentencing guidelines on theft, assault and rape. These were gazetted in October 2023. The CMJA undertook the training with the Judicial Office of Gambian Magistrates on the above guidelines in the Gambia in February 2024 and is assisting the Gambian Sentencing Guidelines Council in the development of an overarching guideline. It has partnered with 3 Verulum Buildings to provide support the Gambian Judiciary in the review of the High Court and Subordinate Court Rules.

In February 2024, the CMJA together with SIFoCC and the Judicial Office of England and Wales partnered with Justice Defenders to organise a workshop for paralegals from the prison (prisoners and guards) to advance the work that Justice Defenders are doing to assist the cases of pre-trial detainees to be advanced through the court system.

The Association produced two issues of the Commonwealth Judicial Journal in June and December 2023 and one issue of the Newsletter in April 2024 as well as two issues of the Gender Section Newsletter in August 2023 and February 2024. All these publications have now gone virtual.

The CMJA has also put together the reports on the 2023 Cardiff Conference for the educational benefit of the members of the Association.

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, although annual conferences have resumed, there continues to be some uncertainty about our ability to stage conferences every year.. and have taken steps to maximise other income sources and restrict expenditure to the absolute minimum.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

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 2024 amounted in total to £373,614 compared with £318,895 in 2023. Income included educational conference income of £269,123 (2023 £214,224) and donation and subscription income of £68,100 (2023 £91,937). The charitable company expenditure in 2024 amounted to £281,580 compared with £267,907 in 2023.

The surplus from all operations for the year ended 30[th] April 2024 was £92,034 (2023: £50,988). The net assets of the charitable company amounted to £395,530 at 30[th] April 2024 (2023: £303,496).

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 was 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 prior to the pandemic as well as the Triennial Conference in Ghana in 2022 and the Conference in Cardiff, 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. They have also made substantial cuts in expenditure since the beginning of the pandemic.

The Cardiff Conference held in September 2023 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 2025 - 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.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

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.

The CMJA is preparing for its next Annual Conference to be held in Kigali, Rwanda from 8-12 September 2024 on the theme: “Environmental Justice”.

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 2023/24 and will continue with our attempts to encourage more to do so in 2024.

Strenuous attempts were made in 2023 to grow donation income. We will continue to explore several other fundraising options in 2024. 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.

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COMMONWEALTH MAGISTRATES’ AND JUDGES’ ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

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.

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 540 (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.

APPROVED AND SIGNED ON BEHALF OF THE TRUSTEES ON 19 June 2024

………………………………………………….

Mr Tim Workman OBE - Director

…………………………………………………. Sheriff Andrew Normand - Director

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

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

Opinion

We have audited the financial statements of Commonwealth Magistratesand Judges Association for the year ended 30 April 2024 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 2024 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 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.

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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

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

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 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 noncompliance with laws and regulations, our procedures included the following:

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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

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

21 June 2024

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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 2024

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 2023
Total funds at 30 April 2024		 Restricted
Funds
£
-
-
2,419
-
2,419
-
-
-
-
2,419
34,657
37,076		 Unrestricted
Funds
£
93,685
269,123
2,559
5,828
371,195
20,397
215,331
45,852
281,580
89,615
268,839
358,454		 2024
Total
£
93,685
269,123
4,978
5,828
373,614
20,397
215,331
45,852
281,580
92,034
303,496
395,530		 2023
Total
£
96,011
214,224
6,899
1,761
318,895
21,009
203,284
43,614
267,907
50,988
252,508
303,496

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. ASSOGIATION la Company Limitsd by Guarantge) BALANCE SHEET AS AT 30 APRIL 2024 2024 2024 2023 2023 Note CURRENT ASSETS Stocks Debtors Cash at bank and in hand 13 14 3,076 17,919 477,446 498,441 3,752 25,457 427.172 456.381 LIABILITIES Creditors.. amounts falling due within one yeai 15 102.911 152,885 Net eurront a880ts 395,530 303,496 TOTAL NET ASSETS 395 $30 303,496 FUNDS Reslrided Funds 16 37,076 34,657 Unrestricted Funds 16 358.454 268,839 TOTAL FUNDS 395,530 303,496 These financial s18tem6nts have been p￿Pared in ac¢ordaneL with the Special provisions applicable to small companies under Part 15 of th& Companies Act 2006 ADDiovod bv Ihe Board or 19-Jun-24 Sheriff Andrew Nomiand CB Olroctor MrTim Workman CBE Director Company RegS•trallon No: 01942930 The attached notes form part of these a¢¢ounls. 14

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2024

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 2024

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 2024

3 Income from donations and subscriptions

4
5		 Member subscriptions
Donations
Lord Hope of Craighead
CMJA Endowment Trust
Michael Lambert Legacy
Others
Income from charitable activities
Educational conference income:
Conference
Other income
Sale or memorabilia items
Douglas Allan Training Development Fund
Publications
Other training
Investment income
Bank interest		 2024
£
-
-
-
-
-
-
2024
£
-
-
-
2,419
-
-
2,419
2024
£
-
Restricted
Fund
Restricted
Fund
Restricted
Fund		 2024
£
68,100
-
-
25,000
585
93,685
2024
£
269,123
269,123
1,124
-
225
1,210
2,559
2024
£
5,828
Unrestricted
Fund
Unrestricted
Fund
Unrestricted
Fund		 2024
Total
£
68,100
-
-
25,000
585
93,685
2024
Total
£
269,123
269,123
1,124
2,419
225
1,210
4,978
2024
Total
£
5,828		 2023
Total
£
91,537
2,000
1,400
-
1,074		 2023
Total
96,011
2023
Total
£
214,224		 2023
Total
214,224
1,904
4,805
190
-
6,899
2023
Total
£
1,761

17

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2024

6 Analysis of expenditure (prior year)

Direct costs
Support costs - staff
Governance costs
Total expenditure 2024
Total expenditure 2023		 Educational
Raising
Conference
Other
Funds
Expenditure
Expenditure
£
£
£
1,931
160,788
10,413
-
-
-
-
-
-		 Support
Governance
2024
Costs
Costs
Total
£
£
£
-
-
173,132
65,669
-
65,669
-
42,779
42,779
65,669
42,779
281,580
(65,669)
-
-
-
(42,779)
-
-
-
281,580
-
-
-		 2023
Total
£
154,086
66,051
47,770
1,931
160,788
10,413
12,477
37,431
15,761
5,989
17,112
19,678		 267,907
-
-
20,397
215,331
45,852		 -
21,009
203,284
43,614		 267,907

Of the total expenditure, £281,580 was unrestricted (2023 £263,867) and £Nil was restricted (2023 £4,040)

6a Analysis of expenditure (prior year)

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

Of the total expenditure, £263,867 was unrestricted (2022 £124,684) and £4,040 was restricted (2022 £4,200)

This is stated after charging / (crediting):
Operating lease rentals:
Property
Bank interest received
Auditor's remuneration:
Audit fees
Foreign exchange gains/(losses)		 2024
£
20,520
5,828
5,200
40		 2023
£
16,639
1,761
3,400
(634)

18

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2024

8 Analysis of staff costs

Staff costs were as follows:

Salaries
Social Security Costs
Employer's contibution to defined benefit pension schemes		 2024
£
61,656
2,253
1,760
65,669		 2023
£
57,372
2,003
1,676
61,051

The number of employees whose annual remuneration was more than £60,000 is as follows:

£60,001 to £70,000 2024
Number
1		 2023
Number
-

The total employee benefits including pension contributions of the key management personnel were £65,669 (2023: £61,051 ).

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

Secretariat 2024
Number
1		 2023
Number
1

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 £Nil (2023: £1,000).

11 Operating leases

CMJA has a lease agreement for Uganda House, which is renewed for a period of 15 years from 2 January 2023 The rental commitment for 2023/24 is £17,520 (2022/23 £14,305). The service charges commitment for 2023/24 is £3,000 (2022/23 £2,334 ).

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.

19

COMMONWEALTH MAGISTRATES' AND JUDGES' ASSOCIATION

(a Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2024

13 Stocks

Memorabilia items
14
Debtors
Membership Subscriptions
Educational conference expenses
Prepayments
15
Creditors: Amounts falling due within one year
Deferred income
Educational conference income
Accrued Expenses
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2024
£
3,076
2024
£
-
17,120
799
17,919
2024
£
66,163
31,548
5,200
102,911
2024
£
71,250
(71,250)
66,163		 2023
£
3,752
2024
£
15,360
7,626
2,471
25,457
2024
£
71,250
77,035
4,600
152,885
2024
£
73,884
(73,884)
71,250
66,163 71,250

Deferred income comprises subscriptions paid in advance for future years.

20

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

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2024

16 Movement in funds

At 30 April 2022
Net movement in Funds
At 30 April 2023
Net movement in Funds
At 30 April 2024		 Restricted
Unrestricted
Funds
Funds
£
£
36,666
215,842
(2,009)
52,997
34,657
268,839
2,419
89,615
37,076
358,454		 Total
£
252,508
50,988
303,496
92,034
395,530

17 Restricted funds

Scottish Executive Grant
Commonwealth Secretariat Grant
Commonwealth Foundation Grant
D Winton Travel Bursary
CMJA Endowment Trust
Training Development Fund		 At
30th April
2023
£
6,223
2,738
436
3,282
2,238
19,740
34,657		 Net
Change
2023/24
£
-
-
-
-
-
2,419
2,419		 At
30th April
2024
£
6,223
2,738
436
3,282
2,238
22,159
37,076

Purposes of restricted funds

Scottish Executive Money held in trust for the Latimer House Colloquium Commonwealth Secretariat Funds for the Gender Toolkit (£541) & Latimer House Toolkit (£2,392) Commonwealth Foundation For regional training purposes D Winton Travel Bursary To assist delegates in attending CMJA conferences CMJA Endowment Fund To update the Training Manual for Magistrates Douglas Allan Training Development Fund To fund training courses in Commonwealth countries

18 Analysis of net assets between funds

Net current assets
Total net assets at 30 April 2024		 Restricted
Unrestricted
Funds
Funds
£
£
37,076
358,454
37,076
358,454		 Total
£
395,530
395,530

19 Related party transactions

There are no related party transactions to disclose for 2024 (2023: none). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

21