FAIR TRIALS INTERNATIONAL

FAIR TRIALS INTERNATIONAL (Company limited by guarantee no. 07135273 registered charity no. 1134586}

REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2015

FAIR TRIALS INTERNATIONAL (Company limited by guarantee no. 07135273, registered charity no. 1134586)

REPORT ANO FINANCIAL STATEMENTS For the year ended 31 March 2015

CONTENTS Page Legal and administrative

information

Board of Trustees' report Independent

Examiner's report

10

Consolidated statement of financial activities Consolidated

balance sheet

Notes to the financial statements

12

13

FAIR TRIALS INTERNATIONAL

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS For the year ended 31 March 2015

a company limited by guarantee

Status

The organisation

Company number

07135273

Charity number

1134586

Board of Trustees

Jo Andrews (appointed 15th September 2014)

is

Deborsh Annetts (Chair) Matthew Bruce (appointed 23rd June 2014) Peter Carter QC Sally Dickinson (resigned 23rd June 2014) Anand Doobay Lord Hodgson of Astley Abbotts

Jane Howard Eric Kolodnsr Conrad Levy (Treasurer) Professor Jon Silvermsn Elizabeth Witmshurst CMG

Chief Executive

Jago Russell

Bankers

Bare(aye Bank PLC 19 Fleet Street London

EC4Y 1AA

Registered office

Independent

Examiners

Temple Chambers 3-7 Temple Avenue London, EC4Y OI-IP.

James Gare ACA DCHA MHA Msclntyre Hudson

New Bridge Street House 30-34 New Bridge Street London, EC4V 6BJ

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED

31 MARCH 2015

The Trustees of Fair Triais International are pleased to present their report together with the consolidated financial statements of the charity for the year ended 31 March 2015. As all Trustees are also directors of the charity, this report can also be considered as a report of the Directors. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing documents, applicable law, the Statement of Practice "Accounting and Reporting by Charities" issued in March 2005, with Recommended applicable accounts standards and the Companies Act 2006.

Constitutional,

governance and management

The charity was set up

in

1994. Our

vision is a world where every person's right

to a fair trial

respected. Our mission is to promote fair trials according to internationally-recognised justice.

is

standards of

Between 1994 and 2010, the charity operated as a trust (the Fair Trials Abroad Trust) which became registered with the Charity Commission in England and Wales in January 2000 (charity number 1079079). In 2010, the charity was incorporated as a company limited by guarantee with the legal name "Fair Trials International" (company number 07135273 and with the new registered charity number 1134586). The charity is governed by its Memorandum and Articles of Association which were signed on 25 January 2010. recognition of our increasing work with the institutions of the European Union, the charity opened an office in Brussels in April 2014 and, in May 2014, founded Fair Trials Europe. Fair Trials Europe is a registered public foundation in Belgium (registered number 0552.688.677), with registered office 85 avenue des Nerviens, Box 10, 8-1040, Brussels, Belgium. Fair Trials Europe is a wholly-owned and controlled subsidiary of the charity (see note 8). In

Trustees The Trustees who have served during this year and since the year end are set out in the legal and administrative information at the front of the Report and Accounts. During the reporting period, Sally Dickinson stepped down from the Board (on 23" June 2014) and two new Trustees, Matthew Bruce and Jo Andrews, were appointed (on 23" June 2014 and 15' September 2014 respectively). We thank Sally for her support for and commitment to the charity.

Trustees of the charity were appointed to the Board of Directors (Administrateurs) of Fair Trials Europe under its Articles of Association which were agreed in March 2014. Two of the charity's senior staff meinbers, Jago Russell and Rosie Moorsom, were also appointed to the Board of Directors of Fair Trials Europe. All

Selection and appointment

of Trustees

Trustees regularly review the composition of the Board and, when vacancies arise, identify the skills needed to complement the Trustees' existing skills. Potential new Trustees are agreed by existing Board members and prospective Trustees are appointed by a resolution of the Board of Trustees.

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED S1 MARCH

2015

The Trustees appoint the Chief Executive who is responsible for leading the charley and for working with the Trustees to develop and implement the charity's strategic goals.

induction and training of Trustees Prior to their appointment, new Trustees meet with the Chair and Chief Executive to discuss the role relating to the charity, including the Trustee role and are prowded with key documentation description. Following their appointment, new Trustees are briefed by the Chief Executive on the work of the charity and provided with a pack of materials, including minutes of former meetings and

strategy documents. Additionai training needs for Trustees are kept under review to ensure the Board has the necessary knowledge, skills and experience. The Chair undertakes annual one-on-one discussions with each Trustee, including to discuss their training needs and, as relevant, information is provided to Trustees about key legal and regulatory developments affecting the charity. Risk management

We have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the charity's exposure to major risks. Our vision, mission and strategic aims Our vision is a world where every person's right

fair trials according to internationally-recognised

There are three interrelated charity's strategic aims);

strands of activity

to a fair trial is respected. Our mission standards of justice. in

the work of implementing

is

to promote

our mission (the

~

and exercise their fair tnal n hts: Since we were established, we have helped suspects and defendants to understand and exercise their internationallyrecognised fair trial rights. This remains a key part of our work and feeds into all of our other activities

~

network of fair trial defenders: We rely on effective partnerships with local experts (lawyers, NGOs and academics) to deliver our ambitious global mission. Our networks strengthen all of our activities giving us a broader perspective and wider influence.

~

Fi htin

Hel

in

Buiidin

eo le to understand

an international

the causes of in'ustice throu

h our law reform work: Although recognised human right, the right to a fair trial is frequently not respected in practice. Through a wide range of activities we tackle the underlying causes of unfair trials. We are a non-party, cross-party organisation.

internationally

as a fundamental

Qn an ongoing basis the Board

of Trustees reviews these strategic aims, the success of the charity's to the Charity

key activities and the public benefits they have has delivered. We have referred

Commission's

general guidance on public benefit when reviewing our aims and activities.

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT

FOR THE YEAR ENDED

31 IVIARCH 201S

How our activities deliver a public benefit

of our charitable activities are consistent with our strategic aims, focus on delivering our mission and are for the public benefit. Our main activities over the past 12 months, and the public benefit All

they have achieved, are outlined below.

A] Helping people to undersfirnd

ond exercise their fair trial rights:

We have continued ta prawde advice and information ta peaple arrested in countries all over the globe. All of this support is provided free of charge. Over the course of 2014/15, we gave tailored advice and information in response to nearly 400 written requests for help from people of over 50 different nationalities, facing criminal charges in 80 different countries and territories. With generous pro-bono support from the UK legal community and members of our networks, we have increased the level of advice we are able to provide and can now answer many more of the questions raised by our beneficiaries about the workings of different criminal justice systems and common issues faced by susperts and defendants. In the year, we have developed 19 new notes of advice, taking the total number to 32. Our advice notes can be accessed free of charge from our

website and are being distributed by the British Foreign and Commonwealth Office during prison visits to Britons arrested abroad. We have also changed the structure of our website to make these resources easier to find through online searches, leading to an over 200%%d increase in users.

to hundreds of people, we continued to provide more in-depth assistance, free of charge, to peaple who are victims of abuses of INTERPOL wanted person alerts, unjust extradition, excessive pre-trial detention and who have been denied information or access to a lawyer. These cases allow us to draw on our expertise in these areas and also contribute to our law reform work,

As well as providing general advice and information

8j Building o network of fair trial defenders The right to a fair tnal is recognised internationally as a fundamental human right but, in practice, it is being violated in courtrooms and police stations across the globe. The charity exists to bridge this gap between rights and reality, but it is an enormous challenge and we could never achieve it on our own. That is why one of our main aims is to engage and support an international movement of fair trials defenders. It is crucial for us to co(laborate with the best localexperts, to understand the underlying causes of injustice, design workable solutions and build local, public and political support for reform. Without them we could not provide suppoct to the people who need it most. Highlights ~

of the year include.

Our Legal Experts Advisory Panel ("LEAP") has grown ta include over 140 criminal justice and human rights experts from all 28 ELi member states. The formal coordination of I EAP was transferred from the charity ta Fair Trials Europe in July 2014 to ensure LEAP remains at

the heart of EU policy-making in the area of criminal justice (despite the UK's increasing disengagement from the EU in this area). We coordinated nuinerous LEAP meetings in countries across the EU during the year. This included a two-day conference in Amsterdam in February 20i 5 and a public event in the European Parliament in late 2014. With LEAP

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH

2015

input, FTE also produced a number of influential reports, briefings and training materials. The smaller Advisory Board within I EAP, created in late 2013/14, has grown in membership and influence )now comprising 23 members from 22 Member States), with members acting

as our key contact point in each member state. In October 2014 we coordinated a round-table meeting for NGOs from the Western Balkans. The meeting examined the role of the EU accession process in raising fair trial rights protection in candidate and potential candidate countries and explored how Fair Trials could support local NGOs in increasing respect for the right to a fair trial in the region. Following the meeting, Fair Trials provided expert input into a number of meetings and trainings in Kosovo, Macedonia and Serbia and we hope to commence project work with local partners

~

in

the Western Balkans

in

the coming year.

We continued to provide expert training to lawyers from across Europe to help them use international fair trial standards in practice. Building on the experience of the numerous inperson trainings we organised in 2013, in November 2014 (in partnership with the Polish Helsinki Foundation) we held a course in Warsaw for 43 lawyers from a range of ELI countnes. In addition, we produced three online training modules focusing on the enforcement of EU criminal law in domestir. criminal and produced a number of written training tools —practical "toolkits" to help lawyers use new EU laws in practice.

~

The charity does not charge any fee for participation in expert training sessions or for membership of LEAP. Members and participants make a substantial contribution towards achieving the charity's mission and we are grateful for the time and expertise they provide free of charge.

CJ Fighting the underlying In

causes of unfair trials

the past year, we have focused on the following law reform priorities.

Fair trial ri hts in criminal

cases:

Fair trial abuses are a daily reality in courts, police stations and prisons across Europe and, although our vision is global, we have continued to focus on EU-level reforms given the EU's unique power

[legal and political) to improve respect for fair triai rights across 28 member states Every week we are contacted by people facing criminal charges who have no idea of their rights, no understanding of the legal system and no legal aid to help them pay for a lawyer or interpreter.

promised fair trial rights for the eight million people accused of crimes every year in the EU. One of our key achievements in the year has been to ensure that this work continues under the EU's new five year plan, starting in 2014. This reflects two of our priorities. ~ Ensuring that the existing EU laws we have helped to secure (protecting the right to translation and interpretation, access to information and access to a lawyer) are being respected in practice. In

2009 the

the year we started work on this by developing and beginning to deliver an ambitious "implementation strategy" involving research, advocacy, training and strategic litigation. Agreeing new EU-wide safeguards on legal aid, vulnerable suspects and the presumption of innocence. In the year we contributed extensively to the negotiation of three new directives and our input is informing the texts of the proposed laws, which are still under negotiation. In

~

EU


2015

We also submitted a number of third party interventions in cases before the European Court of Human Rights, encouraging it to improve protection for fair trial rights provided by the Convention. This has already resulted in a judgment expanding the right to access a lawyer before interrogation. Un'ustified

re-trial detention:

Globally, there are close to three million people being held in pre-trial detention. These are people who have not been committed of any criminal offence and who are living in a legal limbo for months or years on end, losing their jobs and being separated from their families. Excessive pre-trial

detention has remained a major cause of concern for the people we have helped over the past year and for members of LEAP. June 2014 we started a major new project, with partners in ten EU countries to build a unique understanding of why pre-trial detention is being used so excessively. We are looking behind the law on paper and are analysing what is happening in practice. In

Starting in Europe, we are advocating for new legal safeguards to end unjustified pre-trial detention. We are delighted that policy-makers in Europe are starting to call for EU-wide laws to address the problem. During the year, the European Commission commissioned an impact assessment on the topic, the first step towards possible future legislation. Human ri hts in cross-border criminal 'ustice:

We recognise the importance of states cooperating to fight cross-border crime but believe that safeguards are needed to protect human rights. Qur work in the past year has focused in particular on reform of INTERPOL (the world's largest international policing organisation). We have continued to highlight the cases of some of our beneficiaries subject to politically-motivated INTERpOL "wanted person" alerts. Their cases show how the world's largest international policing organisation is being used by countries including Venezuela, the United Arab Emirates, Russia and Indonesia against human rights activists, journalists and refugees.

to generate high-profile press and political concern. The European has started talks with IIVTERPQL and is consulting IVlember States. The Parliamentary Assembly of the Council of Europe also started an inquiry on the topic. INTERPOL is listening and, in late 2014, implemented one of our key recommendations: starting to review all arrest alerts before global circulation to weed out cases of abuse. A new working group was also created by INTERPOL in This work has continued

Commission

November 2014 to look into the problem. Fair Trials has been invited to participate in its work.

Effective consular assistance to eo le arrested abroad:

Based on our years of experience of supporting people arrested outside of their own country, we know that effective consular assistance can provide a lifeline. We consider this to be a vital public service that only governments «an provide effectively and have made a conscious decision not to

attempt to do this work ourselves. Instead, we continued to work with the UK's Foreign and


Office to help it improve the quality of the assistance it provides and welcomed the

Commonwealth aim

of the new

2015

UK

consular strategy "to become the best consular service in the world". Foreign Affair Select Committee, a major in November 2014. Drawing extensively on the

Following our evidence to the UK House of Commons'

report on consular assistance was published evidence we provided, the Committee highlighted

the inconsistent support received by British nationals abroad from consular services, containing details of poor communication by the FCO and aliegatians af failures to support vulnerable nationals from torture or ill-treatment abroad. Plans for future periods Many of the activities outlined above willrequire sustained work over the coming year and beyond. For example, the major pre-trial detention project will continue until early 2016, and 2015 and 2016 will be crucial years for the campaign on reform af IIITERPQL, which is starting ta achieve wide-

reaching systemic reforms to better protect human rights.

The charity also has ambitious plans to build on our past successes. In particular: ~ In September 2014, the Board of Trustees agreed a long-term strategy to expand the geographical impact of the charity's work (in line with aur ambitious global vision and mission). Over the next two years we will be examining regions and countries where there are opportunities for us to make a real impact on respect for the right to a fair trial through partnership work with local NGQs and lawyers. Alongside this, we will be identifying key fair trial issues (with global resonance) where improved protections are needed, to give coherence as our ~

~

~

work expands beyond Europe from 2017. We will continue to increase support from volunteers, local partner organisations and LEAP members ta build a mare engaged network of fair trial defenders. In particular, we will look to build more strategic partnerships with the law firms that have long prowded generous pro-bono support for our work, hoping to build centres of expertise within firms on speafic issues. We will continue to develop Fair Trials Europe's capacity to become the hub for Fair Trials' work to improve respect for fair trial rights within Europe. This will indude growing the size of the staff team in Brussels and taking on exciting new projects (expected to include ane an access to

information and another an electronic monitoring as an alternative to pre-trial detention). In addition, during the year we have been working to improve the effectiveness of our communications work, to reach more beneficiaries and create wider public and political awareness of our vision. We hope to build more public-facing advocacy to demonstrate the devastating human consequences of unfair trials; the rale of fair trials in creating societies which human rights standards are safer, stronger and richer; and the way internationally-recognised

are being routinely violated

in

practice

Financial review

Income the charity and Fair Tnals Europe) enhanced level of activity in pursuit of its the financial statements. Incoming resources increased from 6601,623 in 2013/14 to E635, 366 this year, Fair Trials' reports income of E507, 822 (2013/14: E504, 763) for Fair Trials' (incorporating

objectives

is

reflected

in

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED

31 MARCH 2015

specific activities which is shown as restricted funds (see note (2013/14: 96, 860) unrestricted income.

13). Fair Trials reports E127,544

f

The majority of Fair Trials' restncted income comes fram statutory or foundation sources, including the European Commission (f222, 137 in 2014/15), Oak Foundation (f132,000 in 2014/15) and the Global Crimina! Justice Fund of the Open Society Foundations (E86, 209 in 2014/15). This is broadly in line with the Trustees' aim to meet roughly one third of the charity's income targets from large trusts and foundations, ane third in large project grants fram statutory sources such as the European Commission and the final third from other sources. The majority of Fair Trials' unrestricted income comes from smaller trust grants and donations from law firms, including a substantial multi-year project grant fram Ciiffard Chance (6 22, 758 in 2014/15). The Trustees are very grateful to all of Fair Trials' donors far their ongoing support and confidence the work of the organisation.

in

Expenditure in the level of charitable activity necessitated an increased level of expenditure. Expenditure increased from E596,869 in 2013/14 ta f617,976 this year, an increase of 3.5yS. The additional costs relate to both the continued growth of Fair Trials' restricted project activities and the set-up of Fair Trials Europe. We were able to generate the additional income needed to meet these casts as well as inaintaining an adequate level of funding to cover our core spend. Fair Trials' general fund balance increased by f17,390 to f175,040 (2013-14: f157, 650).

1he increase

Fair Trials Europe During the year the Trustees agreed to give both a grant and an interest-free short term loan Trials Europe in order ta support the set-up and first year of its operations. These inter-group transactions are included in the charity's financial statements but have been eliminated on

to Fair

consolidation. Details of these amounts can be found in notes 8 and 11.The majority of Fair Trials Europe's income in the year came fram the European Commission (f80,593).

Reserves Policy We have examined the requirement to maintain free reserves and have concluded that the charity should seek to maintain unrestricted reserves which approximate to between 4 and 6 months' care operating expenditure, to include permanent staff and office costs for both the chanty and Fair Trials Europe but excluding discrete project costs. For the year 2015/16 this core expenditure is budgeted at approximately E520, 000. We consider that this level of reserves is appropriate to ensure the continued ability of the charity to meet its charitable objectives and to limit the risk of disrupting activities in the event of a downturn in income or an unexpected need for additional expenditure. We review this policy annually. The unrestricted fund balance at 31 March 2015 was f175,040 which equates to just over 4 months' core operating expenditure based on the organlsational budget for 2015/16. Increasing the level of reserves continues to be a priority for the year ahead.

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT

FOR THE YEAR ENDED

31 MARCH 2015

Trustees' responsibilities

in relation

to the financial statements

The Trustees (who are the directors of Fair Trials International for the purposes of company law) are responsible for preparing the Annual Report and the financial statements accounts for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdoin Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair wew of the state of affairs of the charitable company and its subsidiary, and the incoming resources and application of resources, including the income and expenditure. of the charitable company and its subsidiary for the year. In preparing these accounts, the Trustees are required to: ~ Select suitable accounting policies and then apply them consistently; ~ Observe the methods and principles of the charities SORP; ~ Make judgements and estimates that are reasonable and prudent; ~

~

State whether applicable UK Accounting Standards have been followed, subject to any matenal departures disclosed and explained in the financial statements, and Prepare the financial statements on a going concern basis, unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that their accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Preparation of the report This report of the Board of Trustees has been prepared taking advantage exemption of section 41SA of the Companies Act 2006, This report was approved signed on its behalf by:

and authorised

Trustee: Print Name:

Deborah Annetts

of the small companies

for issue by the Board of Trustees on 22" June 2015 and

Independent

I

Examiner's Report to the Trustees of Fair Trials International

31"March 2015 which

repcrt on the accounts of the company for the year ended

are set

Out on

Pages 11 to 22.

of trustees and examiner

Respective responsibilities

The trustees (who are also the directors of the company for the purposes of company law) are responsible preparation of the accounts The trustees consider that an audit is not required for this year under section of the Chanties Act 2011 (the 2011 Act) and that an independent examination is needed The charity's income exceeded E250, 000 and I sm qualified to undertake the examination by being a qualified member CAEW.

for the

144(2) gross of the

I

Having satislied myself that the charity is not subject to audit under company examination, it is my responsibility to ~

examine the accounts under section 145 of the 2011 Act;

~

follow the procedures

laid down in the general Directions

law and is eligible for independent

given by the Charity Cornrnission

under section

145(5)(b) of the 2011 Act; snd ~

state whether particular matters have come to my attention

Basis of independent

exarainer's report

An My examination was carried out in accordance with the general Directions given by the Charity Commission. examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently nc opinion is given as to whether the acrxiunts present a "true and fair vice/ and the report is limited to those matters set out in the statement below.

Independent In

exarsiner's statement

connection with my examination,

1

which gives me reasonable

no matter has come to my attention:

cause to believe that,

in

any material respect, the requirements:

section 386 of the Companies Act 2006, snd

~

to keep accounting records

~

to prepare accounts whirh accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recornrnended Practice: Accounting and Reporting by Charities

in

accordance

with

have not been met, or

2

to which,

in my

opinion,

accounts to be reached

James Gare

ADA

fJIHA Maclnlyre

t-ludson

Chartered Accountant New Bndgs Street House 30-34 New Bridge Street London, EC4tr 6BJ.

Dsts

'L

(ft ( j g

attention

should

be drawn

in

order to enable a proper understanding

of the


STATEMENT OF FINANCIAL ACTIVITIES

(incorporating Income snd Fxpenditure Account 8 Statement of Total Realised Gains and Lasses) For the year ended 31 INarch 2D15

Notes

Unrestricted Funds

Restricted

Total

Tufa/

Funcls

Funds

Funds

2014

2015

2015

2015

124,263

46, 351

170,604

/57, 06/

461,471

461,471

444, 542

f

f

f

RESOURCES Incoming resources from generated funds: INCONIING

—Voluntary

income

Incoming resources from charitable

adivities TOTAL INCONIING RESOURCES

635,366

601,623

29, 337

26, 954

422, 929 84, 893 507, 822

495, 274 85, 717 580, 991

562, 409

5D7, 822

7, 648 617,976

506, 662

17,390

17,390

4, 754

/57, 650

f57, 650

152, 806

RESOURCES EXPENDED Costs of generating funds

29, 337

Charitable activities: Fair Trials International Fair Trials Europe Total charitable activities

72, 345 824 73, 169

507,822

7, 648

Gavernance casts

110,154

TOTAI RESOURCES EXPENDED Net income/(expenditure) transfer

3, 291

3,291 127,544

Other incoming resources

562, 409 7, 506

before

TOTAL FUNDS AT 1 APRIL 2014

TOTAL FUNDS AT 31 MARCH 2D15

f

175,040

11

f

Nil

f

175,040

f

157, 650


(company limited by guarantee)

Company number: 07135273 BALANCE SHEET As at 31 March 2015

Notes

FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and in hand

Charity

Group

Chanty

Group

2016 6

2015

2014

2074

6

9

10

8,138

8, 670

9, 537

9, 637

11

130,1S3

131,352

57, 569

18S,360

201,498

744, 454

57, 559 744, 454

316,573

332, 850

202, 023

202, 023

(154,351)

(166,480)

(54, 004)

(54, 004)

164,222

166,370

748, 079

748, 079

172,360 172,360

172,360 175,040

757, 550 757, 550

757, 650 757, 550

CREDITORS: amounts falling due within one year

12

NET CURRENT ASSETS NET ASSETS

FUNDS Unrestricted funds. Subsidiary foundation General fund

13 13

2, 6ao

6

172,350

6

175,040

6

757, 650

6

757, 550

The Trustees are satisfied that the charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2005 relating to small companies; and The Tmstees acknowledge their responsibilities for complying with the requirements 2005 with respect to accounting records and the preparation of accounts

of the Companies

Act

The financial statements have been prepared in accordance with section 415A of the Companies Act 2006 relating to small companies and the Financial Reporting Standard for Smaller Entities (effective April 2008). They were apprOved, and authOnaed far iaaue, by the Baard Of Truateee On 22 June 20'l5 and signed on their behalf by'-

DEBORAH ANNETTS (CHAIR)

12


NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2015

1.

ACCOUNTING

POLICIES

Basis of preparation of financial sfafemenia The financial statements have been prepared under the historical cost convention and m accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" published in 2005, the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effertive April 2008) The effects of events relating to the year ended 31 March 2015 which occurred before the date of approval of the financial statements by the Board of Trustee has been included in the financial statements to the extent required to show a true snd fair view of the state of affairs at 31 March 2015 and the results for the year ended on that date

Group financiai steremenfs

These financial statements consolidate the results of the charity and its wholly-owned subsidiary, Fwr Trials Europe, on a line by line basis (see note 7) A separate Statement of Financial Activities for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2005 and paragraph 387 of SORP 2005. Company status Fair Trials international is a company limited by guarantee. In the event of the chanty being wound up, the liability in respect of the guarantee is limited to 61 per memberof the chanty

Fund accounting General funds are unrestncted funds which are available for use at the discretion of the Trustees in furtherance of the general ob)ects of the charity and which have not been designated for other

purposes. Restricted funds are funds which are to be used m accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of administering such funds are charged against the spedffc fund. The aim and use of each restricted fund is set out in the

incoming resources incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified wtth reasonable accuracy All

services are included at the value to the charity and recognised as In kind relating Io professional income when the sennoes are carried out No amounts are included in the financial statements for services donated by volunteers See note 3 for former details. Gifts

Income tax recoverable in relation to investment the relevant income is receivable.

income or Giff Aid donations is recognised at the time

13



Resources Expended expendrlure is accounted for on an accruals basis and has been included unde~ expense categones that aggregate all costs for allocation to activnies. Support costs, whch cannot be directly attributed to particular activikes. have been aPportioned proportionately to the direct staff costs allocated to the activities. Governance costs include the costs of servicing Trustees' meefings, audit and strategic AII

planning,

Tanglbfe fixed All

assets and depreciation

assets costing more than f500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated tc write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

4 years

Fixtures. fittings 8 eouipment

Operating leases Rentals applicable to operatmg leases are charged to the Statement of Financial Activities over the period in which the cost is incurred,

Foreign Currencies in foreign currenoes are recorded at the rate ruling at the date of the transaction. assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account

Transactions Monetary

Pensions The charity operates a defined contribubon pension scheme. Contributions are oharged to the Statement of Financial Actwities as they become payable in accordance with the rules of the scheme

2.

VOLUNTARY INCOME

2015

f

Trusts & foundations Law nrms

75,775 22, 500

Gift in kind Individual donors

25,978

I

Total Funds

Tata( Funds

f

2015 5

2014

22, 758 1 9, 293

75, 775 45, 258 19,293 3D, 278

50, 790 83, 678 18, 441 13, 178

Restricted Funds 20'I5

Unrestricted Funds

4,300

f

10 994

egacies

8 Details of glffs

in kind

are given

in

note 3.

124253

8

46351

8

17D604

f

157081



Grants from trusts and foundations

include:

Restricted

Unrestncted

8 Elizabeth Frankland Moore and Star Foundation Evan Cornish Foundation Hollick Family Chantsble Trust J Paul Getty JNR Charitable Trust Marple Charitable Trust Persula Foundation George end Esme Pollitzer Charitable Settlement Robert Gavron Charitable Trust Street Foundation Tanner Trust 3Ts Chantable Trust Constance Fairness Foundation Launan Charitable Trust

7, 500 10, 000 1,000 2, 000 1,500 5, 000 2, 500 1,000 20, 000 3, 000 5, 000 5, 000 1

000

7, 500 3, 775

Law Society Charity

Other trusts & foundations

5

75 775

8

Nil

Grants from lsw firms include

Restricted

Unrestricted

2, 500

Burto~ Copeland

22, 758

Clifford Chance

Fieshfields Bruckhaus Deringer Hogan Lovells International LLP Simmons & Simmons LLP

5

3. GIFTS IN

5,000 10,000 5 000 22. 500

f

22, 758

KIND

Gifts in kind during the year are formed of twa categones:

1) Professional

legal services: Time donated by quelified lawyers from Edwards Wiidman Hogan Clifford Chance, Freshfiefds end the Royal Bank af Scatlend to

Herbert Smith Freehilis, suppait the charity's work. Lovells,

services: Time and expertise donated by Freshfields for the production videos under ihe chanty's e-training project.

2) Video praduction training

15

of online



4.

INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Total Funds 2D15

Restricted

Unrestricted Funds

Funda

2015

2015

f

E

Nil

E

461,471

2014

E

222, 137 86,209

222, 1 37 86,2D9 132,000 21,1 25

EU grants Open Society Foundations Oak FOundatiOn Legal Education Foundation Institutional donors

Total Funds

210, 546 51, 663 162, 000 6, 000

132,000 21,1 25 E

461,471

f

8, 333

444, 542

5. RESOURCES EXPENDED Acti vl

Support

E

292, 060 40, 358

70,401 40, 294

132,813 5,065

496,274 85,717

5152, 409

332,41 8 17,924 3, 27D 41 190 394.402

110,695

137,878 5, 690 840

580,991 29,337 7,648

5352, 409

Staff costs Chantable Activities Fair Trials International Fair Trials Europe Total charitable expenditure Costs of generating funds Gavernance costs Support costs

2

ties

under-taken directly E

5, 723 3, 538

2

1032'14 223. 114

costs

Tots I 2015

~344.402 E

911

Total 2014

f

f

f

2

25, 954 7, 506

4119 9 2

00.

Resaurces expended include.

2014

2015

3, 500

Auditors'

remuneration: Independent exarnmers fae and other services Depreciation on owned assets

E Details af staff costs are given

3n

4, 119 6,762 10,881

f

4, 748 5, 348

Note 7

6. SUPPORT COSTS

Staff costs Depreaation Office, administration

and other support costs E

16

Total

Total

2015

2014

E

f

41,19D

29, 250

6, 762 96,456 144,408

4, 748 72, 471

f

105, 459



7. STAFF

NUMBERS AND COSTS

2015

2014

6 Wages snd salaries Social secunty costs Pension costs Other staff costs

The average equivalents,

weekly number of employees, during the period was'

calculated

as

full

317,004

314, 224

43,561 13,383 20,834 394,802

32, 557 12, 790 6, 460 366, 031

f

time

Number

Number

0.3 7.0 1.0 0.1 0.6 9.0

04

2015

2014

Costs of generating funds fair Trials International Fair Trials Europe Governance costs Support

6, 0

01 0. 5 9.0

The number of higher paid employees was ln the band f60, 001 — f70, 000 Ounng the year retirement

benelits were accruing of

f3, 414

to higher paid staff

in

respect of money

purchase schemes

8. SUBSIDIARY

FOUNDATION

registered in Belgium Fair In Mey 2014 the charity founded Fair Trials Europe, a public foundation Tnals Europe has a Board af Directars cansisbng of the trustees of the ohanty in to addition to two senior staff members of the chanty, Ths charity thereby has full central af Fair Tnais Europe and the linancial statements have been cansoiidated. Fair Trials

Europe

Dnformstian

is

coordinates

the Legal

Experts Advisory

Panel

FLEAP")

Relevant

financial

as follows:

2015 6

2014

f

100,910

Income Expenditure

~88,238 2

DDD

533

Fixed assets

87, 262

Current assets

~85 115

Liabilities

General funds

17

f

2680

f

Nil

E

2, 680

f

Nil



Dunng the year the chanty distributed a grant of 516,016 to Fair Trials Europe to support its set-up and charitable activities. In addition the Chanty provided an interest-free loan to support Fair Tnals Europe's first year of operations The balance owed by Fair Tnals Europe at the year end is shown in Note 10 and will be paid within 2015.

The aggregate value of services charged by the chanty to Fair Trials Europe

in

the year amounted

to

66, 989. The income of the charity

in

the year was 2557 452 (2014

f601, 823)

and its net inflow of funds was

614, 710 (2014: 64, 754)

9. BOARD OF TRLISTEES the year, no Trustee received any reimbursement of expenses (2014 - f NIL) During

10. TANGIBLE

remuneration

(2014 -

ANIL).

No Trustee

received

FIXED ASSETS

Fixtures, fittings snd equipment

Group

Cost At 1 April

25, 698 5,801

2014

Additions At 31 March

31,499

2015

Depreciation At 1 April

16,067 6,762 22, 829

2014

Charge for the year At 31 March

2015

Net book value Ai 31 March

At 31 March

6

2015 2014

18

8,670 9, 831



Fixtures, fittings and equipment

Charity

6

Cost At

1

April

25, 698 5,091 30,789

2014

Additions At

31 Marsh 2015

Depreciation Ai

1

Apnl

18,067 6,584 22, 651

2014

Charge for the year At

31 March 2015

Net book value At At

31 March 2015 31 March 2014

8, 138

11. DEBTORS Charity

2015

f

Due within one year

Trade debtors Accrued income Prepaymenis Fair Tna!s Europe loan Other debtor

f 12. CREDITORS:

10,938 29,659 13,983 62,047 13,556 130,183

Group

Charity

Group

2015

2014

2014

103,569 14,227

'i4, 434

14, 434

8, 379

8, 379

13,556 131,352

34, 755 57, 569

34, 758 57, 589

f

f

f

f

AMOUNTS FALLING DUE WITHIN ONE YEAR

Charity

Group

Charity

Group

2015

2015

2014

2014

f

Funds held for partners Trade creditors Deferred grant income Credit card Soaal security and other taxes Accruals and other creditors

6

f

49,980 4,477 77,583

49,980 8,799 77,583

2, 917

2, 917

15, 820

15, 820

2,725

2,725 27, 393

35, 257

35, 257

19,586

Funds held for partners relate tc pre-payments held by the charity for co-beneficiaries on grant amounts transferred to the charity's bank account by the funder and still held at the year end. The charity co-ordinates the protects and is responsible for distributing pre-financing from the funder to the relevant benefimaiies but may not decide how the funds are allocated nor use the funds for its own protect acitivities.

19



Deferred income Balance at 1 Apnl 2014 Amount released to incoming resources Amount deferred in the year

Balance at 31 March 2015

Chadity

Group

Charity

Group

2015

2015

2014

2014

E

E

163, 569 (163, 569) 15, 820 15, 820

163,569 (163,569) 15, 820 15, 620

15,820

15,620

(1 5, 820)

(15,820) 77, 583 77, 583

TT,553

77, 583

E'

Deferred income cainpiisss grants rscswsd

in

E

f

f

f

f

the year which relate ta activities Ia be completed

m

future periods.

13. STATEMENT

OF FUNDS

Group and Charity

Brought Forward E

Transfers and investment Expended gains/(losses)

Resources

Incoming

Resources

Carried Forward

E

E

RESTRICTED FUNDS

132,000

(132,DOO)

- Human

Open Society Foundations Rights Initiative

48.676

(48, 676)

Open Society Foundations - Eurasia Program Cliffor Chance

37,533 22, 758

(37,533) (22, T58)

Legal Education Foundatian Gifls in kind

21,125 19,293

(21,125) (19,293)

60,089 61,455

(SD, 069)

84,693

(84,893)

Oak Foundation

~Eri)pg~n~ni

n

Pre-Trial Detention Practitioner Training Caonlinatian of LEAP (Fair Trials Europe)

Sl

E

Brought Forward

C

507,SEE

Incoming

Resources

(61,455)

~CSD, 822

E

2

Nll

Transfers snd investment Expended gains/(losses)

Resources

Nll

Carried

Forward

E

SUMMARy OF FUNDS Subsidiary foundation General Funds

Restricted Funds TOTAL FUNDS

16,016 157 650 157,650 0

.

111,52S 127,544 507, 822 S0.26

20

E

(13,336)

2, 680

~96,070 154)

172 360 175,040

(110,

~96 ~507,022

E

00

0



Purposes of resbicted funds These funds represent grants and donations given for specific purposes and are recognised when the Oak Foundation This grant makes s major contnbution to the charity's Justice in Europe campaign challenging EU iustice measunss that undermine respect for human nghts and encouraging to improve the protection of fair trial rights in Europe.

Open Society Foundeuons - Human Rights initiative Financial support for the chanty's work to inform the legal and political institutions improve the protection of fair tnal nghts in Europe. Open Society Foundations

of the EU

including EU action

in work

to

- Eurasia Program

INTERPOL campaign, highlighting abuses of INTERPOL's global "wanted persons" alerts against refugees, human rights defenders snd journalists and promoting the creation of new safeguards. A new grant to support the chanty's

Clifford Chance Financial support for the charity's work with the Legal Experts Advisory Panel across Europe to identify and address systemic barriers to respect for defence rights in the EU's cnminal justice systems.

Legal Education Foundation This consists of 2 project grants, The first is to continue the Chanty's work to produce online training courses on using the new EU defence rights Directives in practice to protect basic fair trial rights. The second is tc support expanding the reach of public legal education documents which the Chanty produces for individual suspects and defendants.

Gifts in kind

See note 3. European Unionr Pre-Trial Detention Financial support for a large scale partnership

project to research pre-trial detention across 10 European countries in order to inform the development of future initiatives to reduce the unecesssry use of pre-tnal detenbon within the EU.

European Unionr Practitioner Training A grant to support the provision of in-person training to 240 lawyers from 28 Member States focusing on key elements of new EU laws and how they can be used to challenge systemic problems within

justice systems

European Unlonr Coordination of LEAP (Fair Triais Europe) An operating grant to support the ooordinotion of the Legal Experts Advisory fundmg for non-corc costs was donated by LEAP members.

21

Psnsi ("LEAP"j. Match



14. ANALTSIS OF

NET ASSETS 6ETWEEN FUNDS

Unrestricted Designated Funds

Group

E'

Restricted Funds

E

E

E

Nil

E

tlnrestricted Designated Funds

175 040

8, 670 166,370 E

Nil

Funds General Funds

Restricted Funds

E

E

E

E

Nil

E

172,360

175 040 Total Funds

8, 138 164,222

Tangible fixed assets Net current assets

15. OTHER

Total Funds E

8, 670 166,370

Tangible fixed assets Net current assets

Charity

Funds General Funds

8,1 38 164,222 E

Nil

E

172,360

FINANCIAL COMMITMENTS

2015

2014

At 31 March 2015 the chanty had an annual commitmsnt under a noncsncellable operating lease as set out below:

Operating leases which expire:

16,053

one year one to two years

within

19,083

22