FAIR TRIALS INTERNATIONAL

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

REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016

FAIR TRIALS INTERNATIONAL (Company limited by guarantee no. 07135273, registered charity no. 1134586) REPORT AND FINANCIAL STATEMENTS For the yearended 31 March 2016

CONTENTS

Page Charity Reference and Administrative

Details

Trustees' Annuai Report (Including Directors' Report and Strategic Report Independent

Examiner's report

Consolidated Statement of Financial Activities Consolidated

13 14

Balance Sheet

Consolidated Statement of Cash Flows

16

Notes to the Financial Statemente

17

FAIR TRIALS INTERNATIONAL

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS For the year ended 31 March 2016

Status

The organisation

Company number

07135273

Charity number

1134586

Board of Trustees

Jo Andrews

is

a company

limited by guarantee

Deborah Annetts (Chair) Matthew Bruce Peter Carter QC Anand Doobay Lard Hodgsan of Astley Abbot(a Jane Howard Enc Kolodner Conrad Levy (Treasurer)

Robert Scott (appointed September 201 5) Professor Jon Silverman Elizabeth Wilmshurst CMG

Chief Executive

Jago Russell

Bankers

Barclays Bank Pl C 19 Fleet Street London

EC4Y 1AA

Registered

Independent

offic

Examiners

Temple Chambers 3-7 Temple Avenue London, EC4Y 0HP MHA Maclntyre Hudson

New Bridge Street House 30-34 New Bridge &rest London EC4V 6BJ

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

2016

The Trustees of Fair Trials International (the "Charity" ) are pleased with the consolidated financial statements of the Charity for the Trustees have adopted the provisions of the Statement of "Accounting and Reporting by Charities" (FRS 102) in preparing statements of the Charity.

Constitutional,

to present their report together year ended 31 March 2016. The Recommended Practice (SORP) annual and financial report the

governance and management

The Charity was set up in 1994. Its vision is a world where every person's right to a fair trial is standards of respected. Its mission is to promote fair trials according to internationally-recognised

justice. 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 the Charity's increasing work with the institutions of the European Union and the increasing distancing of the United Kingdom from the European Union (particularly in the area of justice, freedom and security), 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 Rue des Deux Eglises 39, 1000 Brussels, Belgium. Fair Trials Europe is a wholly-owned and controlled subsidiary of the Charity (see note 8). In

Trustees The directors of the charitable company are its trustees for the purposes of charity law (the '"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, Robert Scott was appointed to the board (September 2015),

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. The Charity's senior management team, Jago Russell, Libby McVeigh and Rosie Moorsom, were also appointed to the Board of Directors of Fair Trials Europe.

All

Selection and appoiintment

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

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

2016

induction end training of Trustees new Trustees meet with the Chair and Chief Executive to discuss the role and are provided with key documentation relating to the Charity, including the Trustee role description. Following their appointment, new Trustees are briefed by the Chief Executive on the work of the Charity and provided with materials, including minutes of former meetings and strategy documents. Additional training needs for Trustees are kept under review to ensure the Board has the necessary knowledge, skills and experience. The Chair discusses with each Trustee their training needs and, as relevant, information is provided to Trustees about key legal and regulatory Prior

to their appointment,

developments

affecting the Charity.

Risk management

as regular review of the risk register by the staff team, the Trustees risk management strategy comprises: As well

regular review of the principal risks and uncertainties that the Charity and Fair Trials Europe face; The establishment of policies, systems and procedures to mitigate those risks identified as significant. A

The Trustees have assessed the major risks to which the Charity is exposed, in pacticular those relating to the operations and finances of the charity. The three key nsks identified are as follows; ~ ~ ~

The Charity's reserves failing to keep pace the Charity's growing operations; The risks associated with holding a significant amount of sensitive personal data; The loss of one or more key funders.

The Trustees review the measures taken to mitigate the above key risks on a quarterly basis. The Trustees are satisfied that the systems in place to moderate the Charity's exposure to these and all risks are sufficient.

Related parties None of the Trustees receive any remuneration or other benefit from their work for the Charity. Any conflicts of interest resulting from connections between Trustees and third parties must be disclosed at the Trustees' meeting and are then noted on a register of conflicts. No such conflicts existed during the reporting year.

Pay policy for key management

personnel

The Trustees consider the Chief Executive, Legal and Policy Director and the Director of Finance and Operations to be key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All Trustees give of their time freely and no Trustee received any remuneration in the year.

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

2016

The pay of staff is reviewed annually and increased within the agreed salary band according to performance. Pay bands and salary reviews for all individual staff within those bands are reviewed annually by the Trustees. most recently in March 2016, Salary bands are benchmarked against pay levels for similar roles within the sector.

Vision, mission and strategic aims

The Charity's vision is a world where every person's right to a fair trial is respected. Its mission is to promote fair trials according to internationally-recognised standards of justice.

There are three interrelated Charity's strategic aims):

strands of activity in the work of implementing

this mission (the

and exercise their fair trial ri hts: Since the Charity was established, suspects and defendants to understand and exercise their internationally-recognised fair trial rights. This remains a key part of the Charity's work and feeds into its other activities. Buildin an international network of fair trial defenders: The Charity relies on effective partnerships with local experts (lawyers, NGOs and academics) to deliver its ambitious global I-lel

in

eo le to understand it has helped

mission. Its networks strengthen influence.

all

of its activities giving it a broader perspectwe and wider

the causes of in ustice: Although recognised internationally as a fundamental to a fair trial is frequently not respected in practice. Through a wide range of activities, the Charity tackles the underlying causes of unfair trials. The Charity is a non-party, cross-party organisation. Fi htin

human right, the right

of Trustees reviews these strategic aims, the success of the Charity's key activities and the public benefits these activities have delivered. The Trustees have referred to the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and On an ongoing basis the Board

activities. How the Charity's activftles deliver a public benefit

of the Charity's charitable activities are consistent with its strategic aims, focus on delivenng its mission and are for the public benefit. The Chanty's main activities over the past 12 months, and the

All

public benefit achieved, are outlined below. AJ Helping people

to understand

and exercise their fair triol rights:

The Charity has continued to provide advice and information to people facing criminal charges in countries all over the globe. All of this support is provided free of charge. With generous pro-bono support from the UK legal community and members of the Charity's networks, it has increased the level of advice it is able to provide and can now answer many more of the questions raised by its beneficiaries about the workings of different criminal justice systems and common issues faced by suspects and defendants.

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT

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31 MARCH 2016

The Charity now has feely accessible advice and information on 32 legal systems as well as notes of advice on key themes such as INTERPOL Red Notices and Diffusions, Prisoner Transfers, and Applying for Release Pending Trial. The Charity's advice notes can be accessed free of charge from its website and in the year they were accessed over 32, 000 times. The Chanty's website was visited by people from over 200 different countries. The Charity has changed the structure of its website to make these resources easier to find through online searches, leading to a major increase in users and has also developed a secure online query form for beneficiaries who cannot find answers to their questions online.

general advice and information to thousands of people, the Charity continued to provide more in-depth assistance, free of charge, to people who are victims of fair trial abuses on which its law reform work is focused. In particular, this in-depth work has focused on abusive As well as providing

excessive pre-trial detention and those who have been denied information or access to a lawyer. These cases allow the Charity to draw on its expertise in these areas and also contribute to its law reform work. INTERPOL alerts, unjust extradition,

8I Building a network of foir trial defenders The right to a fair trial is recognised internationally as a fundamental human right but, in practice, it is being violated. The Charity exists to make this right a practical reality, but it is an enormous challenge and the Charity could never achieve it on its own. That is why one of the Charity's main aims is to engage and support a wider movement of fair trials defenders. It is crucial to collaborate with the best local experts in order to understand the underlying causes of injustice, design workable solutions and build loca!, public and political support for reform. Without its networks, the Charity could not provide support Highlights

to the people who need

it

most.

of 2015/16 include:

The Legal Experts Advisory Panel ("LEAP"), coordinated by fair Trials Europe, continued to be at the heart of the movement for fair trial rights in Europe. It provided EU-wide input into the development of new regional standards, LEAP members partnered with the Charity on in-depth advocacy and research projects, and LEAP provided local reach across the EU for advocacy and litigation at a domestic level. LEAP continued to grow and currently comprises 183 members (lawyers, NGOs and academics) from all 28 EU member states. In addition, the LEAP Advisory Board has grown and now includes representatives from 26 countries, with members acting as a key contact point in each member state, A number of network activities (round-table meetings and public events) took place throughout the year, including a two day Annual Conference in Budapest in February 2016 which brought together around 80 experts from 24 different EU countries. One focus of the to fair trial rights

network has been identifying and responding to emerging challenges the EU, Key issues identified by LEAP during the year (featuring in the LEAP Annual Report) include increasing reliance on criminal justice responses to the migrant crisis, and the impact of states' responses to terrorism on procedural rights. With respect to the EU's work to combat terrorism, Fair Trials Europe contributed to a joint submission by the Human Rights and Democracy hletwork (of which it is a member) on the proposed directive on combatting terrorism. LEAP

in

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT

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Working with LEAP, Fair Trials Europe also continued to focus on the implementation of existing European human rights standards. Two key aspects of this work have included:

~

a)

Litigation support, including a third-pacty intervention in the European Court of Human Rights in the case of ibrohim ond Others v UK relating to the reliance of evidence obtained in a terrorism case during a police "safety" interview in the UK which took place in the absence of a lawyer. In Apnl 2015, the Court issued its decision in the case of A. T. v Luxembourg, in which the Charity intervened relating to a conviction obtained after the denial of access to a lawyer in the police station. The Court recognised the right to consult with a lawyer before questioning, drawing on

the Charity's intervention, b)

Support for domestic advocacy: One such example was Fair Trials Europe's work with Bulgarian LEAP members on a submission to the Bulgarian Minister of Justice highlighting the shortcomings in Bulgaria's transposition of two EU defence rights laws.

The Charity has continued to provide in-person residential training to emerging defence lawyers from across the EU. In June, October, January and March it ran residential training

~

courses, each of them for 40 lawyers from a variety of jurisdictions. In total, the Charity trained 160 lawyers fram across the EU. These trainings enabled the Charity to work with small groups of lawyers from each EU country to develop litigation and advocacy strategies to address systemic problems in their countries. The Charity also continued ta develop online legal training. Current online training materials have been wewed over 1,500 times. In addition, the Charity developed a new online training plafform and started work to produce three new training modules on extradition, pre-trial detention and access to a lawyer. The Charity has also started to extend the reach of its networking activities beyond Europe. In September 2015, for example, experts from Africa, Latin America and the Western Balkans attended an expert seminar on pre-trial detention, hosted by the law firm Clifford Chance, to discuss the findings of the Charity's European praject (discussed below), its relevance in other regions and the exciting work being undertaken in Latin America, Africa and the Balkans.

~

The Charity does not charge any fee for participation in expert training or for network membership. Members and participants make a substantial contribution towards achieving the Charity's mission and the Charity is grateful for the time and expertise they provide free of charge. Cj Fighting the underlying In

causes of unfair trials

the past year, the Charity has focused an the following law reform priorities.

Defence

ri

hts in Euro

e:

Fair trial abuses are a daily reality in courts, police stations and prisons across Europe and, although the Charity's vision is global, increasingly through its subsidiary in Brussels (Fair Trials Europe) it has continued to focus on EU-level reforms gwen the EU's unique power (legal and political) ta improve respect for fair trial rights across 28 member states.

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

31 IVIARCH 2016

The Charity has contributed

to exciting developments

in

this area over the past year:

~

The fourth Directive (on the presumption of innocence) was agreed by the EU in November, addressing some of the key issues raised by Fair Trials Europe, including concerns on how defendants are presented as guilty in court (glass boxes, handcuffs etc. );

~

The fifth Directive (on safeguards for child suspects and accused) has now also been agreed. This measure also reflected several of the recommendations which Fair Trials Europe and LEAP had made on the topic.

~

Negotiations are ongoing on the Directive on legal aid. Fair Trials Europe's expert input and analysis, drawing on case studies and examples of injustice provided by LEAP members, has been sought by all of the bodies involved in the negotiations.

above, Fair Trials Europe has also continued to work actively with LEAP to support the effective implementation of existing EU fair trial standards.

As discussed

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 convicted 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 inajor cause of concern for the people the Charity has helped over the past year and for members of LEAP. The Charity continued its work on a major project on how decisions to detain people pre-trial are being made in practice. Working with partners in 10 Member States (NGOs and academic institutions) the Charity collated extensive data on how decisions to detain or release are being made in practice. This involved: a survey of 544 defence practitioners, the review of 672 case files, the monitoring of 242 detention hearings, and qualitative interviews with 56 judges and 45 prosecutors. The study found that, despite laws to protect concepts like detention as a last resort, presumption of release, equality of arms, and proportionality, there are systematic failures to respect these standards in practice. Proceedings were observed in which judges made poorly-reasoned decisions to detain suspects. As a result, judicial reasoning is often vague and formulaic, failing to engage sufficiently with practical alternatives to pre-trial detention. Alongside the detailed report, the Charity started work on an engaging summary document and a five minute film examining the problems with poor decision-making in relation to pre-trial detention and the impact on affected individuals. The production of this film involved working with the Charity's Partners and travelling across Europe to collate compelling video testimony of people

affected by these human rights abuses. This work on pre-trial detention is having a considerable impact on EU policy-making. The European Commission has sought information from the Charity to inform its thinking on how best to tackle this human nghts problem. The Charity has presented its research to key stakeholders in Brussels and has been actively engaged in informing the Commission's own impact assessment on ELI-wide legislation on pre-trial detention decision-making. The Commissioner for Justice (Vera Jourova) has

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEE5' REPORT

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recently announced that one of the Commission's priorities is to improve procedural protections in relation ta pre-trial detention which she has recognised can "hinder judicial cooperation". Human ri hts in cross-border criminal 'ustice:

The Charity recognises the importance af states cooperating to fight cross-border crime but believes that safeguards are needed to protect human rights. In the past year it has continued to focus on reform of INTERPOL (the world's largest international policing organisation), continuing to highlight the cases of some of the Charity's beneficiaries subject to politically-motivated INTERPOL "wanted person" alerts. Their cases show how the world's largest international policing organisation has been used by countries including Venezuela, the United Arab Emirates, Russia and Indonesia against human rights activists, journalists and refugees. Over the course of the year, INTERPOL has continued to make progress towards implementing new safeguards against abuse of its global "wanted person" alerts. This has resulted m the deletion of alerts for many vulnerable people, including as a result of applications made by the Charity in indiwdual cases, One such example is the case of Azer Samadov, whose "wanted person" alert was finally removed eight years after it was first issued. Azar is a farmer Azerbaijani political refugee, living in the Netherlands, who had been subject to an INTERPOl arrest warrant since 2009 Issued as a result of his involvement in the anti-Aliyev opposition movement.

The Charity has continued its work to keep reform of INTERPOL on the public and political agenda. It convened a public panel event at Georgetown University in Washington DC which resulted in the lead editorial in the New York Times. In December 2015, the Charity also convened a closed expert

meeting of the UN Committee against Torture and INTERPOL (organised Jointly with REDRESS) to explore the challenges which INTERPOL faces in upholding the prohibition of torture in the context of the wanted person alert system. The Charity has continued to contribute to INTERPOL's work to reform the redress mechanisms available far people subject ta "wanted person" alerts, which it has criticised for falling short of international due process standards. In particular, the Charity has contributed to a new working group established by INTERPOL After giving evidence ta the working group in July 2015 (the first time an NGO has presented at a high-level INTERPOL meeting), the Charity developed a detailed position paper setting out recommended reforms.

Plans far future periods Many of the activities outlined above will require sustained work aver the coming year and beyond. For example, 2016 will be a crucial year for the campaign on reform of INTERPOL and for EU minimum standards on pre-trial detention. Alongside this, however, the Charity has also started to

develop new areas of work. ~PI

B

new key area of work will be the growing use of plea bargaining globally, and ensuring the practice by effective safeguards. The Charity started work to support the development of this new campaign in 2015/16

A

is accompanied

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT

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lt ronvened an expert roundtable meeting in Washington DC, in November 2015, with leading US academics, judges and lawyers to examine the impact of different models of plea

~

bargaining. ~

A

workshop on the topic of plea bargaining was held at the LEAP Annual Conference, practices within the EU.

resulting in a fruitful discussion about different plea bargaining

With extensive pro-bono support from the international law firm, Freshfields, the Charity is conducting a global survey to examine the growth in reliance on plea bargaining globally and has now received completed data on 90 countries. In the first half of 2016, it will be

~

more in-depth research in a smaller number of jurisdictions.

undertaking

into a new report during 2016 to serve as a launch pad for more focussed advocacy programmes in specifir. jurisdictions where the Charity has identified problematic practices or where plea bargaining has recently been, or is about to be, introduced.

This will be developed

fx xs:

~ltt

Fair Trials Europe has recently begun work on an EU-wide project looking at the accessibility of the Letters of Rights that states should provide to suspects at the point of arrest. The project aims to identify best practice in this area so that suspects and defendants are receiving information that is easily understandable, enabling the Charity's beneficiaries to exercise their rights from the point of

arrest. This project

is being led by

the Hungarian

Helsinki Committee.

Working with law firm, DLA Piper, the Chanty is producing a guide on why states should give suspects information on their rights. Going forward it plans to conduct a global survey of existing law and practice, before selecting a small number of countries in which to do in-depth work to develop best-practice letters of rights and, in collaboration with government stakeholders, trial them in

practice. In April, the Charity jointly hosted a side event on letters of rights at the 58th Ordinary Session of the African Commission on Human and Peoples' Rights, together with the African Policing Civilian

Oversight Forum (APCOF), The objective of the event was to identify examples of good practice in relation to the notification of rights, and to facilitate conversation between experts from Africa and Europe on their experiences of implementation of regional standards in this area. Euro ean Arrest Warrant:

The progress being made on the procedural rights agenda at EU level is closely tied to the EU's desire to increase police, prosecutorial and judicial cooperation to fight serious crime and terrorism. In particular, this agenda is due to concerns raised by the Charity and others about human rights abuses resulting from the European Arrest Warrant (the EU's fast-track extradition process).

2016 Fair Trials Europe started

a new project, to document how people's nghts are being respected or violated in practice following extradition from one ELI country to another. It will work In Apnl

with local partner NGOs, its wider network and pro-bono support to monitor selected cases after extradition, attending hearings and interviewing lawyers and affected individuals. This will result in a

FAIR TRIALS INTERNATIONAL BOARD OF TRUSTEES' REPORT

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major report and human stories videos, highlighting recommendations. Develo in

institutional

common themes and outlining conclusions and

ca acit

The Charity will continue to build on its long-term strategy to expand the geographical impact of its work (in line with its ambitious global vision and mission). It will continue to examine regions and countries where there are opportunities to make a real impart on respect for the right to a fair trial through partnership work with local NGOs and lawyers. In early 2016, the Charity completed a restructuring exercise to give Fair Tnals Europe greater financial and operational independence (although it will remain a wholly-controlled subsidiary). This will help the growing staff team in Brussels to carry out its ongoing work in Europe more effectively

(with a number of new projects starting) and enable the staff team in London to focus more time on its international work (for example, the INTERPOL project), the development of new areas of work, and supporting the development of our work in other regions.

The Charity has started to take steps towards the establishment of a Fair Trials' presence in Washington DC, which it hopes will develop into a regional hub for work across the Americas. In September 2016, a long-standing member of staff (a US qualified lawyer with experience in Latin America) is moving to Washington DC to spearhead this work. From this base, the Charity plans to build a similar network of experts to the LEAP network in Europe; to work with local experts to improve the level of advice, assistance and referrals it can provide to people facing criminal charges in the region; and to engage in targeted advocacy to address systemic fair trial issues in the region.

Other goals for the year ahead, include: ~

Continuing

~

Continuing to develop the Charity's communications work, to reach more beneficiaries and create wider public and political awareness of the importance of the right to a fair trial. The Charity will build more public-facing advocacy on campaign issues (INTERPOL, pre-trial

to increase support from volunteers, local partner organisations and LEAP members to build a more engaged network of fair tnal defenders. In particular, the Charity will continue to build strategic partnerships with the law firms that have long provided generous pro-bono support, building centres of expertise within firms on specific issues.

detention and plea bargaining) and will continue to demonstrate the devastating human consequences of unfair trials; the role of fair trials in creating societies which are safer, stronger and richer; and the way internationally-recognised standards are being routinely violated in practice. Flnancfal review ~inc

m

the Charity and Fair Trials Europe) enhanced level of activity in pursuit of its objectives is reflected in the financial statements. Incoming resources increased from 6635,366 in 2014/15 to 6804, 200 this year. Fair Trials reports income of f 483, 057 (2014/15: f507, 822) for Fair Trials' (incorporating

10

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

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specific activities which is shown as restricted funds (see note (2014/15: 127,544) unrestricted income.

f

13). Fair

Trials reports

f321, 143

The majority of Fair Trials' restricted income comes from statutory or foundation sources, including the European Commission (f288, 176 in 2015/16) and the Global Cnminal Justice Fund of the Open Saoety Foundations (f100,811 in 2015/16). The Charity also received continued support from the Street Foundation, the Legal Education Foundation, Clifford Chance and Freshfields Bruckhaus Deringer towards specific project activities. In 2015/16 Fair Trials received large core support grants from the Oak Foundation (f 218,000) and the Global Criminal Justice Fund of the Open Society Foundations (f 53,027) to support its core activities and the Charity's development. The majority of the remainder of Fair Trials' unrestricted income comes from smaller trust grants, donations from law firms and individual donations. Further details can be found in note 2.

The Trustees are very grateful to all of the Charity's donors for their ongoing support and confidence in the work of the Charity.

~ddt The increase in the level of charitable activity necessitated an increased level of expenditure. Expenditure increased from f 624, 768 in 2014/15 to 781,025 this year, an increase of 25%. The additional costs relate to both the growth and development of new activities by the Charity and the growth of Fair Trials Europe's activities, which has now completed its second year of operations. The Chanty was able to generate the additional income needed to meet these costs as well as maintaining an adequate level of funding to cover its core spend. Fair Trials' general fund balance increased by f23, 175 to f191,424 (2014-15:f168,248).

f

~tt

I

E

During the year the interest-free short term loan to Fair Trials Europe was paid off in full. Trustees agreed to an additional loan to cover small remaining set-up costs this year. This inter-group transaction is included in the Charity's financial statements but has been eliminated on 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 from the European Commission together with grants from Clifford Chance, the Oak Foundation and individual donations by members of its networks.

~EP

ii

The Trustees 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' core operating expenditure, to include permanent staff and office costs for both the Charity and Fair Trials Europe but excluding discrete project costs. Far the year 2016/17 this core expenditure is budgeted at approximately f580, 000 The Trustees 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. The Trustees review this policy annually.

11

FAIR TRIALS INTERNATIOII4AL BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH

2016

31 March 2016 was 6191,424 which is approximately 4 months' core operating expenditure based on the Charity's budget for 2016/17. Increasing the level of reserves continues to be a priority for the year ahead. fund balance at

The unrestricted

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 finanqal statements accounts for each financial year in accordance with applicable law and United Kingdom Accounting Standards (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 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 material departv res 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

of the small companies

exemption of section 415A of the Companies Act 2006. This report was approved and authorised and signed on its behalf by:

for issue by the Board of Trustees on 27" September 2016

Trustee: Print Name:

Deborah Annetts

D.te:

.

5 aj./4). ...

.... J..l.

.

..

12

Independent I

Exare incr's Report to the Trustees of Fair Trials inlernalional

report on the accounts of the company for the year ended 31 March 2016 which are set out on pages 14 to 30

Respecttve responsibilities

of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts The trustees consider that an audit is not required for this year under section 144(2) of the charmes Act 2011 (the 2011 Act) and that an independent examination is needed, The charity's gross income exceeded %260,000 and I am qualified to undertake the examination by being a qualiaed member of (named body). Having satisfied myself that the chanty is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.

~

eXamine the aCCOunta under SeCtian 145 Of the 2011 Aot,

~

follow the procedures

laid down in the general

Directions given by the Charity Commission

under section

145(5)(b) Of the 2011 Act; and ~

state whether particular maners have corns to my attention.

Basis of independent examiner'a report was carried out in accordance with the general Directions gwen by the Chanty Cornrnission. An My examination examination includes a review of the accounting records kept by the chanty and 4 companson of the accounts presented with those records It also indudes 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 no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent In 1

exaralner's statement

connection with my examination, which gives me reasonable

no rnatter has come to my auenbon:

cause to believe that,

in

any material

respecl, the requirements:

accordance with section 386 of the Companies Act 2006, and

~

to keep accounbng records

~

to prepare accounts which 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: Accounbng and Reporting by Chanties

in

have not been met; or 2

tO whioh,

in my OpiniOn,

attentiOn

ShOuld

be draWn

accounts to be reached.

CHRIS HARRIS CPFA Hudson Chartered Accountants lfew Bridge Street House 30-34 lsew Bridge Street London KC4V aBG MHA Maclntyre

27 September 2016

13

in Order

tc enable a praper underatanding

Of

the

FAIR TRIALS INTERNATIONAL

CONSOI IDATED STATEMENT OF FINANCIAL ACTIVITIES

Income and Expenditure Account & Statement of Total Realised Gains and For the year ended 31 March 2016 itincorporating

2016

Note INCOME FROM: Donations and legacies Chantable activities: Fair Trials International Fair Trials Europe Other

2 4

Total Funds

Restricted Funds 2016

Unrestricted Funds

315,542

77,695

393,237

170, 604

295,817 109,545

295, 817 109,545 5 651

380, 878

804,200

635, 366

38,929

29, 719

571,143 170,953 781,025

606, 712 88, 337

23,175

23,175

10, 598

168,249

168, 249

157,651

483,057

38, 929 21 1,549

NET INCOME I (EXPENDITURE)

RECONCILIATION OF FUNDS Total funds brought forward

TOTAL FUNDS CARRIED FORWARD

359,594 123,463 483, 057

47,490 297,968

5

TOTAL EXPENDITURE

5

2015

2016

E

321,143

EXPENDITURE ON: Raising funds Charitable activitas: Fair Trials International Fair Trials Europe

Total Funds

E

5, 601

TOTAL INCOMING RESOURCES

losses)

191,424

5

Nil

F

The annexed notes form part of these financial statements

14

191,424

80, 593 3, 291

624, 766

5

168,249

FAIR TRIALS INTERNATIONAL

(company limited by guarantee)

BALANCE SHEETS

As at 31 March 2016

Notes

Group

Charity

2016

Charity

Group

2015

2016

2015

6

f

8,361

12,129

8, 138

8, 570

158,950 267, 298

220, 263 296, 671

130, 184 188, 390

201, 498

426, 248

516,934

318,574

332, 851

(251,848)

(337,639)

(159,594)

(173,272)

NET CURRENT ASSETS

114 4DD

119295

158 985

159 519

NET ASSETS

182,761

f

FIXED ASSETS Tangible assets

10

CURRENT ASSETS Debtors Cash at bank and in hand

CREDITORS: amounts falling due within one year

CHARITY FUNDS Unrestricted funds: Subsidiary companies

12

TOTAL CHARITY FUNDS (DEFICIT)

191,424

f

r67, 118

131,353

f

168, 249

B,663

13 13

General fund

6

,

f

182,761 182,761

6

182,761

1, 131

167, 1 f 8

182,761 191,424

6

191,424

157, 1 1 8 168,249

f 67, 1 18

f

1 67, 118

f

1 68, 249

For the year ending 31 March 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements the Act with respect to accounting records and for the preparation of the accounts.

of

These group accounts have been prepared in accordance with section 398 of the Companies Act 2006 snd section 135 of the Charities Act 2011 They are prepared in accordance with the special provision of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 . These accounts were approved by the Board of Trustees on 27 September 2016 and signed on their behalf

DEBORAH ANNETTS (CHAIR)

The annexed notes form part of these financial statements

15

FAIR TRIALS INTERNATIONAL

(company limited by guarantee)

STATEMENT OF CASH FLOWS

As at 31 March 2016 Charity

Group

Chari(y

Group

2015

2015

2016

2016

Notes

E

E

Cash flow from operating activities

16

S3,754

103,898

49, 027

62, 845

83, 754

1D3,898

49, 027

52, 845

(5, 09 1)

(5, 801)

Net cash flow from operating

activities

Cash flow from investing activities Payments to acquire tangible fixed

assets

8 ***811

10

1

1

**1 0

111**

(4, 846)

(8, 725)

~4848 ~8225 ~5051 ~5804

Net cash ftow from financing

activities Net increase 1 (decrease) cash equivalents

in

cash and 76,908

95, 173

43, 935

57, 044

188,390

201,498

144, 454

144, 454

Cash and cash equivalents at 1st April

CASH AND CASH EQUIVALENTS AT

31 MARCH 2016

E

Cash and cash equivalents

267, 298

E

296, 671

E

188,390

E

201, 498

188,390

E

201,498

188, 390

E

201, 498

consists

of: Cash at bank and

in

267, 298

hand

CASH AND CASH EQUIVALENTS AT 3'I MARCH 2D16

E

267, 298

16

296, 671

E

296, 671

E

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2016

1. Summary of significant accounting principles Genera/information

and basis of preparation

("the Charity" a company limited by guarantee registered in the United Fair Trials international Kingdom. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to F1 per Trustee of the Chanty. The address of the registered office is given in the chanty information on page 1 of these financial statements. The nature of the Charity's operations and priinciple activities are detailed on page 4 The Charity constitutes a pubfic benefit entity as defined by FRS 102, The financial statements have been prepared in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice' applicable to charities preparing their atxxiunts in accordance with the Financial Reporting Standard applicable in the UK and Repubfic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporfing Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The Chanty made a surplus and secured a net inflow of cash for this financial year. As such the Trustees consider that the immediate future of the Chanty's operations is secure and therefore the financial statements are prepared on a going concern basis under the historical cost convention, modified to include certam items at fair value The finanaal statements are prepared in sterling which is the functional currency of the Charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These poficies have been consistently appked to efi years presented unless otherwise stated. The Charity adopted SORP (FRS 102) in the cunent year. In preparing the accounts the Trustees have considerecl whether in applying the accounting policies required by FRS 102 and the Chaimes SORP FRS 102 the restatement of comparative items was required An explanation of how transition to SORP (FRS 102) has affected the reported comparative balances is given in note 17

Group financial statements These finandal statements consolidate the results of the Charity snd its wholly-owned subsidiary, Fair Trials Europe, on a line by line basis. A separate Statement of Financial Activities for the Charity itself is not presented because the Charity has taken advantage of the exemptions alforded by section 408 of the Companies Act 2006.

Fund accounting Unrestncted funds are avafiable for use at the discretion of the Trustees in furtherance of the general objecfives of the Chanty and which have not been designated for other purposes.

Restncted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes The cost of raising and such funds are charged against the specific fund. The aim and use of each restricted administering fund is set out in the notes to the financial statements.

17

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATENIENTS For the year ended 31 March 2016

Income recognltfon All incoming resources are included

in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met the amount can be measured reliably and it is probable that the income will be received

For donations to be recognised the Chanty will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitelment can be obtained then income is deferred until those oonditions are fully met if the fulfilment of those conditions is within the control of the Charity and it 8 probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the Charity has control over the item Fair value is determined on the basis of the value ofthe gifi tothe Charity. For example the amount the Charity would be willing to pay for such facilities and services A corresponding amount is recognised in expenditure. No amount is included in the finanixal statements for volunteer time in kne with the Further detail is given in the Trustees' Annual Report.

SORP (FRS 102).

Expenditure recognition All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Expenditure is recognised where there is a legal or contructive obligation to make payments to third parsee, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categonsed under the following

headings.

of raising funds includes staff time and assoaated support rosts of fundraising activities; Expenditure on charitable activities includes the direct meetings, communicafiions, travel and staff costs of our activities and associated support costs. — Other expenditure represents those itemS not faikng into the categones above.

—Costs —

Irrecoverable VAT is charged as an expense against the activity for which the expenditure

arose

Support costs afrocation Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred Where direcfiy in support of expenditure on the objects of the Charity and include proiect management support costs cannot be directly attnbuted to particular headings they have been allocated to cost of raising funds and expenditure on chantable activities based on the proportion of dirac! staff time attributabie to each category Fundraising

costs are those incurred

in

The analysis of these costs is included

seeking voluntary contributions. in

note 5.

18

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

Tangible fix ed assets Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses Cost includes costs directly attributable to making the asset capable of operating as intended

Depreciation is provided on afi tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows 2P/ii per an~urn

Fixtures, fittings 8 equipment

i

Debtors and c redirors receivable payable within one year Debtors are recognised when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that tile income be received.

will

expenditure is accounted for on an accruals basis. Creditors are recognised when the Chanty has a present legal or constructive obkgation resultmg from a past event to make a payment to a third party, it is probable that settlement will be required and the amount due to settle the obligation can be measured or estimated refiably. Ail

Financial Instruments The Chanty only has financial assets and financial liabilities of a kind that qualify as basic financial instruments Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Cenoeaaicnary leanS Concessionary loans include the loan from the parent Chanty. Fair Tnals International, to the subsidiary Foundation, Fair Trials Europe, which is interest free and made to advance chantable purposes. The loan is repayable on demand within one year and is measured at cost, less impairment. Operatln

g leases

Rentals payable under operating leases are charged to the SoFA on a straight line basis over the penod of the lease

Foreign Currencies foreign currencies are recorded at the rats ruling at the date of the transaction. in foreign currencies are translated at the rate of exchange ruing at the balance sheet date Afi differences are taken to the statement of finanoal activities

Transactions Iisonetary

in

assets and liabikties denominated

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 INarch 2016

Judgements

and Rey sources of estimati on uncertainty (apart from those involving estimates) have been made

in the process of applying the above accounting policies that have a significant effect on amounts recognised in the fiinancial statements

No judgements

The key assumptions concerning the future and other key sources of estimation reporting date are as follows,

uncertainty

at the

-The Charity is a going concern

Employee benefits When employees have provided s service to the Charity, salanes and other short-term employee benefits to which the employees are entitled are recognised at the undisccunted amount expected to be paid m exchange for that service. This includes the cost of annual leave which employees were entitled to but which was not taken dunng the reporting year.

The Charity operates a defined contnbution are expensed as they become payable

pension plan fcr the benefit of its employees

20

Contributions

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

2. INCOME FROM

DONATIONS AND LEGACIES

Restricted Funds

Urlrestl'Icted Funds

201 6 E

2016 E

285,649 18,000

Trusts & Foundations Law firms GIR in kind Individual donors

3,959 8

2 5,

5

59

315,649 60, 925 10,808 16,852 393,237

Income from donations and legacies was f393,237 (2014-15: f170,604) of which unrestricted (2014-15: f124, 253) and f77, 695 was restricted (2014-15: 46 351)

f

Torsi Funds

2015

E

30, 000 32, 928 10,808

11,893 E

Total Funds 2016

75, 775

45, 258 19,293 30, 278

2

170 004

f315,542 was

Details of gifts in kind are given in note 3

Grants from trusts and foundations

include:

Restricted

Unrestricted E

E

218,000 53, 027 6, 000 1,000

Oak Foundation Open Society Foundations Persula Foundation Sir James Roll Charitable Trust Street Foundation Tanner Trust ShareGift The Launan Chantable Trust Other trusts & foundations

30,000 3, 000

2

1.000 1, 000 2, 622 285, 049

E

30.000

Grants from law firms Indude Unrestncted

Restricted E

5, 000

Allen 8 Ovary Clifford Chance

22, 928 10, 000

Freshfields Garden Court Chambers Herbert Smith Freehills Hogan Lcvells

1,000 7, 000 5 000

8

10.000

132.

925.

The Chanty is very grateful to all those who have donated this year including the Roger Vere Foundation, the Korman Trust, AW60 Charitable Trust, the St. John Summers Foundation, Banett Translations ltd and all those usted above.

21

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATENIENTS For the year ended 31 March 2016

3,

GIFTS

IN KIND

Gifts in Kind dunng the year are formed of two categones;

1) Professional legal services: Time donated by quaIifred lawyers from Hogan Chance and Freshffieids Bruckhaus Deringer tc support the Chanty's work 2) Conference facilities: Donation of a conference space end catering

by Clifford

Lovells,

Clifford

Chance for a Pre-

Tnal Detenkon experts meeting

4.

IIIICONIE FROM CHARITABLE ACTIVITIES

Unrestricted Funds

2016

f

EU grants Open Society Foundations Oak Foundation Legal Education Foundakon

Total Funds 2016

E

E

268, 176 100,

268, 176

Totat Funds

2015 222, 137 88, 209 132, 000

6«100,8«

E'

Income from charitable restricted) .

Restricted Funds 2016

acrivities

Nil

E

16,375 4N, 362

E

16,375 405, 362

was F405, 362, all of which was restncted

f

2f, f25 481, 471

(2014-15: f461, 471

5. RESOURCES EXPENDED

Fair Trials international Fair Trials Europe

Total charitable expenditure Costs of raising funds

support cosm E

Svpport

Staff costs E

Activiges under-taken directly E

E

E

289, 013 67, 332

100, 226 48, 190

161,904 37,431

571,143 'I 70, 953

508, 712 88, 337

376, 345 23, 023 60, 220 479, 588

146,41 6

742, 096 38,929

595, 049 29, 719

8, E

costs

3«7,

301,437

22

219,335 595

E

Nil

Total 2015

Tots I 2016

E

781,025

f

824, 788

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAI. STATEMENTS For the year ended 31 INarch 2016

Resources expended indude

2015

2016 remuneration: Independent examinatian fee and other fees Depreciation on awned assets

Auditom'

E

5,788 5,265 11 053

4, 119 6, 762

E

10.88

Expenditure an charitable activities was f742, 096 (2014-15 f595, 049), of which f463, 057 was restncted (2014-15: 607, 622) and f259, 039 was unrestricted (2014-15 f87, 227). The costs of raising funds was f39 929 (2014 15 f29 719) all of which wss unrestricted (2014-15 all unrestricted)

f

6. SUPPORT

AND GOVERNANCE

COSTS General Support

Supped staff casts Depreciation Office, administration snd other support casts Independent examination fees Other governance casts

AND

4,787

75, 433 5, 265

135,632 216,330

7. STAFF NUMBERS

Total 2016

Governance

f

3, 600 2 213 10,600

f

Total

f

80,220 8,266

44, 460 6, 762

135,632 3,600

96, 456

2213 228830

2, 400

f

2015

f

f

384,214 52, 650 17.681

Wages and salanes Social security costs Pension casts Other staff costs

1

5 full

time equivalent

I 138

151,2'l6

COSTS

2018

The

2015

6

number of employees during the year wss

8 88

as follows: Number

0.5 7.0 1,7 1.5

Costs of raising funds Charitable activities: Fair Trials International Charitable activities: Fair Trials Eurape Support

10.'7

23

1

322, 504 36, 081 1 3, 383 27, 626 01, 58

Number

0. 3 7. 0

10 0. 7 9.0

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

The average monthly number of employees dunng the year was as follows Number

It(umber

04 70

0.6 7.5 1,4

Costs of raising funds FTI CharitableActivities Fair Trials Europe

Support

2.5 12.0

1.2 0. 9 9.5

2D16

2015

Number of emloyees who received E60, 001 - E70, 000.

8. SVBSIDIARY

FOVNDATION

In May 2014 the Charity founded Fair Trials Europe, a public foundation registered in Belgium. Fair Trials Europe has a Board of Directors consisting of the Trustees of the Chanty in addition to three Fair Tnals International staff members. The Chanty thereby has full control of Fair Trials Europe and the financial statements have been consolidated

Fair Trials Europe coordinates Fair Trials' European Network (the Legal Experts Advisory 'LEAP') and other Eumpean protects. Relevant financial information is as follows.

Panel

2015

2016

E

E

158,821

Income Expenditure

~I61,289

533

3, 769 1D1,277

Fixed assets

Current assets

119.

100, 9 10

~99

87, 282

~96383 ~88, 886

Liabilities

E

Genera! funds

8663

E

1131

8663

6

1131

In addition, the Charity provided an interest-free loan to support the Foundation's first year of operations At the year end the balance of this loan was E5,511 The loan is repayable on demand and the Charity expects payment to made within the next 12 months

The income of the Charity in the year was E645, 402 (2014-15. E557, 462) and its net inflow of funds was E1 5, 642 (2014-15: E9,467)

24

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

9. TRUSTEES'

AND KEY MANAGEMENT

PERSONNEL REMUNERATION AND EXPENSES

The Charity's trustees neither received nor waived any remuneration during the year (2015: NIL)

from the charity or its subsidiary

f

personnel is f162.249 (2015 The total amount of employee benefits recewed by key management f150, 126). The charity considers its key management personnel compnse the Chief Executive, the Legal snd Policy Director snd the Director of Finance and Operations. Nc reimbursement

of expenses were paid to trustees

in

the year (2014-15: None)

10. TANGIBLE FIXED ASSETS Fixtures, fittings and equipment

Group

f

Cost

31,500 6,725 878 37, 356

At 1 April 201 5

~2.

Additions

Disposals At 31 March

2016

Depreciation 20'l5 Charge for the year On disposais At 31 March 2016

22, 630

At 1 April

5,265 25, 226

Net book value At 31 March At 31 March

f

2016 2015

12,129 Fixtures,

fittings and equipment

Charity

f

Cost At 1 April Additions

2015

30,790 4,646

Surplus on revaluation Disposals At

31 March 2016

32,766

Depreciation At 1 April

2015

22, 652

4, 623

Charge for the year Surplus on revaluation On disposels At 31 March 2016

24, 406

Net book value At 31 March At 31 March

2

2016 2015

828

~7778 25

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

11. DEBTORS Group

Charity

Due within one year

9 12. CREDITORS: AMOUNTS

2015

101,093 21,927 5,511

169,025

25, 341

25, 341

25, 89'7

2016

f

6

10, 938 29, 659 13, 984 62, 047

103, 559 14, 228

13,556

13,556

Charity

Group

~

FALLING DUE WITHIN ONE YEAR Charity

Funds held for partners Trade creditors Deferred grant income Accrusls snd other creditors

2015

f

5,078

Trade debtors Accrued income Prepayrnents Fair Tnsls Europe loan Other debtors

Group

Charity

2016 6

2016

63,801 2,215 155,479 30,353 251,848

Group 201 6

2015

2015

6

6

63, 801 16,565 213,855 43,418 337,639

49, 980 4, 477

f

77, 583 27 554 159 594

f

49, 980 8, 799 77, 583 35, 910 173, 272

Funds held for partners relate to pre-payments on co-beneficiary grant amounts transferred to the Charity's bank account by the funder and still held at the year end The Charity co-ordinates the projects and is responsible for distributing pre-financing from the funder ta the relevant beneficiaries but may nat dewde haw the funds are allocated nor uss ths funds far its awn protect acitivities Deferred income Balanos at 1 Apnl 2015 Amount released ta incoming resources Amount deferred in the year

Balance at 31 March 2016

6

77,683 (77,583) 155,479 155,479 6

163,569 (163, 569)

77, 5S3 (77, 683)

213,656 213,655

f

77, 583

77, 583

163, 569 (163,559)

f

77, 583 77, 583

Deferred income cornpnses grants recewed in the year which relate to activities to be completed in future periods.

26

FAIR TRIALS INTERNATIONAL

NOTFS TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

13. STATEMENT

OF FUNDS

Brought Forward

Incoming

Resources

Resources

Expended

Transfers

Carried Forward

6

6

6

RESTRICTED FUNDS Freshfields (Plea Bargaining)

10,000

(10,000)

The Street Foundation (Plea Bargaining)

30,000

(30,000)

detention

13,967

(13,967)

Open Sodety Foundations (Eurasia Programme)— INTERPOL

S6,844

(56,844)

Cliffard Chance

22, 928

(22, 926)

Legal Educatian Foundatian

16,375

(16,375)

Gifts in Kind

10,808

(10,808)

Pre-Trial Cetenfion

82, 677

(62,677)

Practitianer Training

95,954

(95,954)

7,940

(7,940)

105,564

(105,564)

Justice Imtiatives/Open Society - Pre-trial

8~05

Letter of Rights Legal Experts Advisory Panel

8

SUMMARY OF FUNDS Subsidiary faundatian General Funds

Nll

8 483057 ~$403, 057

1,131 167 118 155,249

53,073 60, 321,143 403,067

Restncted Funds E

160249

E

0D4,2DO

27

6

Nll

8

8, 653 182 761 1 91,424

(45, 541)

(297, 958)

~03357 ~$703, 020

Nll

E

till

2

191424

FAIR TRIALS INTERNATIONAL

NOTFS TO THE FINANCIAL STATEMENTS For the year ended 31 March 2016

Freahfields- P/ea Bargaining

I

A 20, 000 grant to support the development of a new campaign to address the growing global reliance on 'plea bargaining' and the need for ssfeguards to protect against injustice 610, 000 of this grant is recognised within these finanmal statements, the remainder has been deferred,

The Street Foundation - Plea Bargaining of a new oarnpaign to address the growing global reliance on 'plea bargaining' and the need for safeguards to protect against inlustice.

A grant to support the development

Open Society Justice Initiative- Pre-Tnal Detention a one off roundtable event on Pre-Trial Detention which was held 2015 September

A grant to support

in

London in

Open Society Foundations (Eurasia Programme) - INTERPOL the Chanty's INTERPOL campaign, highlighting abuses of INTERPOL's global "wanted persons" alerts against refugees, human nghts defenders and journalists and promoting the creation of new safeguards.

A grant to support

Clifford Cfrance Financial support for Fair Trials' work with its networks across Europe to identify and address systerno barriers to respect for defence nghts in the EU's cnminal justice systems.

Legal Education Foundation This consists of 2 project grants The first is to continue the Charity's work to produoe online training courses an using the new European fair tnal standards in practice to protect rights. The second is to support expanding the reach of public legal education documents which the Charity produces for individual suspects and defendants.

Giftsin kind

See note 3. European Union: Pre-Trial Dafanflon Financial support for a large scale partnership prelect to research pre-trial detention across 10 European countries in order to inform the development of future initiatives to reduce the unecessary use of pre-tnai detention within the EU. European Unlonr Practldoner Training A grant to support me prowsion of in-parson training to 240 lawyers fiom 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 Unionr Letter of Rlghfs (Fair TrIals Europe) by the Hungarian Helsinki Committee, to look at the accessibility of the Letters of Rights that states should provide to suspects at the pomt of arrest

A grant, coordinated

European Union: Coordinarion of LEAP (Fair Tnals Europe) grant to support the coordination of the Legal Experts Advisory Panel I "LEAP"), Individual LEAP members made donations to co-fund the cost of some LEAP activities

An operating

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS Forthe year ended 31 March 2016

14. ANALYSIS OF

NET

ASSETS BETWEEN FUNDS Unrestricted Funds Designated General Funds Funds E

E

E

12,129 179,295

assets

9

15. OTHER

Tatal Funds

E

Tangible fixed assets Net cornbat

Restricted Funds

I

~I

9

191 424

12,129 179,295 2

Nil

2

191,424

FINANCIAL COMMITMENTS

2015

2016 31 Marsh 2016 the Charity had an annual comrmtment cancellable operating lease as set out below:

At

under a non-

Operating leases which expire: one year

9,616

within

16. RECONCILIATION OF

19,083

NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Group

Charity

2016 Net income for year

Charity

2016

15,643

23, 175

4,623 (28,766) 92,254

5, 265 (88, 909) 164,367

Group

2015

2015

9, 467

10, 598

6, 584 (72, 614) 105, 590

6, 762 (73, 783) 119,268

Depreaetion and impamnent of tangible fixed

assets

(Increase) 1 decrease Increase I (decrease)

in

Nt

9

Ntl

17. FIRST TIME

I

in

debtors creditors

19

III

ADOPTION OF SORP

4

92

4,

,

(FRS102)

The chanty hss adapted the SDRP (FRS 102) far the first time

in

the year ended 31 Nlarch

2016.

The effect of transition from SORP (2005) to SORP (FRS 102) is outlined belaw.

a) Changes in accounting policies A new policy on recognition

of employee bene(its has been included as follows:

Employee benefffs When employees have provided a service to the Charity, salaries and other short-term employee benefits to which the employees are enbtled are recognised at the undiscounted amount expected to be paid in exchange for that service This includes the cost of annual leave which employees were entitled to but which wss nat taken dunng the reporting year.

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9

FAIR TRIALS INTERNATIONAL

NOTES TO THE FINANCIAL STATEINENTS

For the year ended 31 INarch 2016

b) Reconciliation of total charity funds No matenal adjustments

I

deficit

were required to the Charity's fund position at the date of transition (1 April

2014) Adlustments tc previously reported total charity funds I deficit at the erid of the comparative were as follows.

Charity

period

Group

6

6 Total funds at 31 March 2015 under SORP 2005: Additional

172,360

accrual of employee benefits during the year:

(5, 242)

Total funds at 31 March 2015 under SORP FRS 102:

175,040 (6, 791)

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9

c) Reconciliation of comparative period net income I expenditure Adjustments

to previously

reported net income

in

the cornparatwe

penod were as follows;

Charity

Group

6 Net income for the period ended end date 31 March 2015 under

SORP (2005): Additional

14,710

accrual of employee benefits during the year:

Net income for the period ended

(5,243)

(6, 792)

9499

48.898

at 31 March 2015 under SORP

FRS 102:

16. RELATED

'I 7, 390

PARTY TRANSACTIOI4S

There were no related party transaction during the year (2015: None).

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