1. society
2. crime

CRIMINAL JUSTICE ALLIANCE
Registered Charity no. 1143038
Company limited by guarantee no. 6331413
Report and Financial Statements
Year ended 31 August 2013
1
CRIMINAL JUSTICE ALLIANCE (Company limited by guarantee no. 6331413)
REPORT AND FINANCIAL STATEMENTS
For the year ended 31 August 2013
CONTENTS
Page
Chairman’s introduction
3
Legal and administrative details
4-5
Trustees’ report (incorporating Directors’ report)
6-16
Independent Examiner’s report
17
Statement of Financial Activities
18
Balance sheet
19
Note to the financial statements
20-22
2
CRIMINAL JUSTICE ALLIANCE (Company limited by guarantee no. 6331413)
CHAIRMAN’S INTRODUCTION
The success of the CJA has continued most satisfyingly in the current year. While we do not
actively recruit new members, the fact that the net membership has grown to 74 is
positive, as are the close links which we have retained with the Magistrates Association and
their leadership.
Apart from the four Members’ meetings described below, and the impressive round of
activities undertaken by our Director and Policy and Campaigns Officer, there have been six
successful Board meetings, and four focused roundtable events with external stakeholders.
We staged an important initiative in June at The Clink restaurant (HMP High Down), under
the generous auspices of the McGrath Charitable Foundation. At this event we launched our
three-year Transforming Justice campaign, which focused on problem-solving and the
courts, desistance, and justice reinvestment; we hope these themes will inform public and
political debate over the coming years. This strategy was hammered out at a CJA board
away day in September 2012. The Clink lunch also enabled us to extend our reach to 80
invited guests from business, the voluntary sector, the media, arts and politics, and
including some who may be future funders.
We have continued to contribute to the public debate on crime and justice. We published
10 Common Criminal Justice Myths at a public debate on falling crime rates, chaired by the
BBC's Home Affairs editor Mark Easton. We achieved a key campaign aim of securing presentence restorative justice in legislation, so that it will be much more widely available.
This followed our report in July 2011, which called for this change. For the first time the
CJA appeared on the BBC News at 6pm and 10pm, and Channel 4 News. Alongside this we
continued to receive good coverage across national printed press and radio.
Looking forward, we shall not rest on our laurels. We recognise that in the period running
up to the May 2015 election, our influence needs to be fully deployed. We have agreed to
engage an experienced fundraising consultant, following a scoping strategy generously
funded by the 29th May 1961 Charitable Trust; and we aim to ensure that the Alliance’s
financial foundations are even more secure during the year ahead. Again looking ahead, our
director will take a period of maternity leave in 2014; but the Board have recruited
maternity cover for her, and look forward with confidence to working with the acting
director.
While all this positive work comes primarily from the achievements of Vicki and Stephen, I
also pay my personal tribute to a highly supportive Board, each member of which has been
available on request to offer their particular expertise, as well as attending regular Board
meetings.
With the Probation and Prison Services both facing massive change, and the landscape for
criminal justice reform looking so uncertain, the need for the CJA and its wide membership
has never been greater.
John Samuels
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CRIMINAL JUSTICE ALLIANCE (Company limited by guarantee no. 6331413)
LEGAL AND ADMINISTRATIVE DETAILS
For the year ended 31 August 2013
Board of Trustees
John Samuels
Chairman
Michael Walton
Treasurer
Helen Cantrell
Geoff Dobson
Matthew Evans
Frances Flaxington
(From January 2013)
John Graham
Brian Guthrie
Catherine Hennessy
Paul Kiff
Christine Leeson
(From January 2013)
Maria McNicholl
(From January 2013)
Pat Thompson
(To January 2013)
Martin Wargent
(To January 2013)
Charlotte Weinberg
Director
Vicki Helyar-Cardwell
Registered Office
Park Place
10-12 Lawn Lane
London
SW8 1UD
Solicitors
Bates Wells & Braithwaite
2-6 Cannon Street
London
EC4M 6YH
Bankers
The Co-operative Bank plc
Blaise Pascal House
4
100 Pavilion
Drive Brackmills
Northampton
NN4 7WZ
Independent
David Barber
Examiner
Apartment 20 Courtside
Dartmouth Road
London
SE26 4RE
5
CRIMINAL JUSTICE ALLIANCE (Company limited by guarantee no. 6331413)
TRUSTEES’ REPORT (INCORPORATING DIRECTORS’ REPORT)
For the year ended 31 August 2013
The Trustees (also Directors of the company) present their report and the
financial statements for the year to 31 August 2013.
Structure, governance and management
Governing document
The Criminal Justice Alliance (CJA) is a company limited by guarantee governed by its
Memorandum and Articles of Association, dated August 2007. As of 22 July 2011 the CJA
became a registered charity (1143038). The CJA’s objects are for the public benefit to
further and promote improvements in the criminal justice system and prevent crime in the
United Kingdom. The activities it undertakes to further its objects are explained in
greater detail below.
Trustees
The trustees, who are also directors of the company, are elected to the Board at the
Annual General Meeting or appointed between meetings by co-option, in accordance with
the Articles of Association. At every Annual General Meeting one-third of the trustees by
number are subject to retirement by rotation.
Organisational structure
The Board, which can have no fewer than three members, administers the Company and
oversees the work of the charity through its regular meetings. Day-to-day running of the
charity is delegated to the Director who manages staff and reports directly to the Board
of Trustees.
Risk management
The Board assesses and monitors the major risks to which the Company is exposed,
in particular in relation to operations and finance.
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Membership
The CJA is a coalition of organisations committed to improving the criminal justice system.
During the financial year, 9 new members joined the CJA. These were: Barnardos, the
Centre for Justice Innovation, Khulisa, Westminster Drug Project, Pecan, St Mungos,
Switchback, Transform Justice and Amberweb. Subsequently, Bail for Immigration Detainees
joined the CJA.
The CJA has ‘associate membership’ status1 and our associate members are Victim Support,
the Probation Chiefs Association, the Prison Governors’ Association and the Association of
Police and Crime Commissioners.
By bringing in several new members the CJA has continued to develop and broaden its
expertise. Four organisations left the CJA.
The CJA’s 74 members are:
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Action for Prisoners’ Families
Adullam Homes Housing Association
Amberweb
Association of Black Probation Officers
Association of Members of Independent Monitoring Boards
Bail for Immigration Detainees
Barnardos
Birth Companions
Catch22
Centre for Crime and Justice Studies
Centre for Justice Innovation
Centre for Mental Health
Chance UK
The Children’s Society
Churches’ Criminal Justice Forum
Circles UK
Clean Break
Clinks
Concord Prison Trust
Detention Advice Service
DrugScope
Escaping Victimhood
Forgiveness Project
The Griffins Society
Gwalia Care and Support
Hibiscus
INQUEST
Institute for Criminal Policy Research
JUSTICE
Kainos Community
Khulisa
Leap
Mencap Raising Your Game
Nacro
1
Associate members share our overarching commitment to improve the justice system in England and Wales. We
work with our associate members to share information and knowledge on ways to improve the criminal justice
system.
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National Appropriate Adult Network
New Bridge Foundation
Pact
Partners of Prisoners and Families Support Group
Pecan
Penal Reform International
The Police Foundation
The Prince’s Trust
Prison Fellowship
Prison Officers’ Association
Prison Reform Trust
Prisoners Abroad
Prisoners Advice Service
Prisoners Education Trust
Prisoners’ Families and Friends Service
Public and Commercial Services Union
Quaker Crime, Community and Justice Group
RAPt
Release
Restorative Justice Council
Rethink
Revolving Doors Agency
ROTA
RSA Connected Communities
Safe Ground
Shannon Trust
SOVA
St Giles Trust
St Mungos
Switchback
Transform Drug Policy Foundation
Transform Justice
UNLOCK
User Voice
Westminster Drug Project
Women in Prison
Women’s Breakout
Working Chance
Why me?
Young Minds
This diverse membership ensures that the CJA has a broad base of support, and the breadth
and diversity of the coalition is a key strength in all its work. It brings together
organisations allowing them to co-ordinate and to share knowledge and expertise, provides
avenues of access to information and influence, and demonstrates the depth of support for
action to achieve the CJA’s goals.
8
Objectives, activities and achievements
Objectives
The objects of the charity are to promote the reduction and prevention of crime, the
rehabilitation of offenders, and (so far as it is exclusively charitable) the welfare of
offenders’ families and dependants. The charity promotes or assists in the promotion
of the sound administration of the criminal justice system.
The CJA is a coalition of 74 organisations - including campaigning charities, voluntary
sector service providers, research institutions, staff associations and trade unions –
committed to improving the criminal justice system according to the charitable objectives.
As a network, the CJA provides a focal point for its members on issues of common
concern. It disseminates information, organises meetings, and supports its members to
work together, improving information-sharing and co-ordinated working across its
membership. The CJA offers its members a mechanism for speaking together on priority
issues and a gateway for dialogue with policy-makers and the media on criminal justice
issues. The CJA acts as a vehicle for raising the profile of issues of common concern to
members and a forum through which solutions can be identified and promoted.
Activities and achievements
The CJA achieves its charitable objectives by undertaking work across two main areas:
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Acting as a resource for members: disseminating information through regular
communication and members’ meetings.
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Promoting the sound administration of the criminal justice system: through
advocacy (including in the media), information, research and policy analysis.
Acts as a resource for members
Meetings for members
The CJA holds meetings to give its members opportunities to meet significant figures within
the criminal justice system face-to-face and to discuss key issues with them, as well as to
share information and contribute to the development of the work of the CJA. During this
period, the CJA held meetings for its members with the following people:
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October 2012: Dame Anne Owers, the newly appointed Chair of the Independent
Police Complaints Commission (IPCC) spoke on the role of the IPCC, its remit and
plans for the future.
9
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January 2013: Keir Starmer QC, Director of Public Prosecutions, explained the role
of the Crown Prosecution Service and the tests involved in the Code for Crown
Prosecutors.
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April 2013: Jon Cruddas MP, Labour Policy Co-ordinator outlined the process and
plans for the Labour manifesto and his concept of ‘One Nation Justice’.
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July 2013: Jeremy Wright MP, Minister for Prisons and Rehabilitation outlined the
government’s plans to reform the management of offenders and work with short
sentenced prisoners on release, as part of its Transforming Rehabilitation plans.
Information for members
The CJA provides regular written briefings for its members on legislation and new policy
announcements, summarising their contents and assessing their implications. For example,
CJA produced a briefing on payment-by-results which explained and analyzing the policy,
including practical issues around implementation. We also held discussions at members’
meetings on the government’s review of probation, to share information and support
partnership working on specific issues, alongside the changes in legislation.
The CJA continued to produce a fortnightly electronic news bulletin that provided
subscribers with information about the work that other members are carrying out, and
news that is relevant to their work. The bulletin enables members to benefit from each
others’ work, as well as ensuring that members are informed about significant
developments and opportunities within the criminal justice system.
CJA website & Twitter
The CJA’s website (www.criminaljusticealliance.org) is a valuable resource for members,
promoting their work and providing accessible summaries of related policy developments.
It links to the latest information from members to create a hub for member organisations’
news, events and job vacancies, so that they can be accessed in a single place by other
members and more widely. The website also contains information about all of the CJA’s
work, including press releases, articles and reports. The CJA also runs a Twitter account
(http://twitter.com/cjalliance). This is an additional forum where the CJA can
communicate with its members, as well as promote the work of the CJA and its members.
By the end of the year the CJA had grown our twitter followers to over 4,000 followers
including policy makers, journalists, researchers and others involved in the justice system.
10
Promotion of the sound administration of the criminal justice system
Alongside resourcing the network, the CJA has carried out work to establish a fairer
and more effective criminal justice system, with a focus on problem solving in the
courts, desistance and justice reinvestment – three policy areas which serve to reduce
prison numbers and the size and scope of the wider criminal justice system.
Advocacy, advice and information
The CJA works with policy-makers, including the Government, parliamentarians and civil
servants, to promote positive reforms to the criminal justice system.
This has included holding meetings with a range of policy makers and senior criminal
justice professional including: Lord McNally, the Minister of State for Justice; the
Chairman and staff of the Magistrates’ Association; shadow justice ministers including Rob
Flello MP; Police and Crime Commissioners, members of the House of Lords, and the
Chairman and members of the Justice Select Committee. The CJA also held meetings with
civil servants in the Home Office and Ministry of Justice.
To provide greater information and contribution to an important debate, the CJA published
a paper aimed at policy makers and journalists ‘Challenging Assumptions: 10 Common
Criminal Justice Myths’ (April 2013). This paper was launched at a public debate entitled
‘Why is Crime Falling?’ The debate was chaired by Mark Easton, Home Editor at the BBC
with panellists Professor Mike Hough, Dr. Siddhartha Bandyopadhyay, Richard Garside, and
Chief Constable Sara Thornton.
In this year, we launched our Transforming Justice campaign focusing on three new areas
of problem solving in the courts, desistance and justice reinvestment. We published a
leaflet outlining the key problems with the current justice system and means of improving
it. This was launched at The Clink restaurant in HMP High Down to an audience of 80
people from business, voluntary sector, media, arts and politics.
CJA co-hosted events with the RSA at the party conferences on the idea of local problem
solving justice and community sentences. This was an early attempt to air some of our
campaign themes and build into our policy development work. The Lib Dem roundtable
was attended by Justice Minister Lord McNally, Sir Alan Beith, Chair of the Justice Select
Committee, Brian Paddick, former mayoral candidate and former Deputy Assistant
Commissioner of the Metropolitan Police, Dr Jane Donoghue of Oxford Centre for
Criminology and others. At Labour the discussion focused on how community justice could
11
work in practice with examples including social enterprises operating as part of community
sentences to enable those serving sentences in the community to get real work experience
and future employment. The Conservative event was attended by the new Prisons and
Rehabilitation Minister, Jeremy Wright MP, along with PCC candidates and charity chief
executives.
We regularly send briefings to MPs and members of the House of Lords in advance of
debates on criminal justice. The CJA continued its monthly electronic bulletin for MPs and
members of the House of Lords. This summarises CJA news and member news that might
be of interest to them, ensuring that parliamentarians are aware of the CJA’s work. This is
sent to 150 parliamentarians.
Research and policy analysis
The CJA works to create a fairer and more effective criminal justice system. The CJA
produces, publishes and promotes relevant research and policy analysis to address gaps
in the evidential case for reform to the criminal justice system. During this period, in
order to inform the debate about the future of criminal justice policy, the CJA published
the following policy reports.
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Police and Crime Commissioner Briefing (October 2012).
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The Mental Health Treatment Requirement: Realising a better future (November
2012). This paper explored the impact of changes introduced in LASPO Act to
increase the scope and uptake of the Mental Health Treatment Requirement and
made recommendations.
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Prosecuting Young Adults (August 2013)
The CJA published research into the potential scope of the Crown Prosecution
Service for considering maturity within the public interest test, as part of our
work with the Transition to Adulthood Alliance.
In addition, the reports served to promote constructive public dialogue around crime and
justice issues to contribute to a fairer, more effective system. We also held several
roundtables with CJA members and external partners as research on our campaign
themes:
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Problem Solving Courts Roundtable (Jan 2013)
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Desistance Roundtable, with Prof Fergus McNeill (March 2013)
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Justice reinvestment Roundtable, with Rob Allen and Dr Kevin Wong (July 2013)
12
Seizing opportunities to influence the policy-making process
In addition to the work that the CJA proactively carried out with key decision-makers,
opportunities were identified to influence existing developments in the policy-making
process. The CJA focused on the Government’s continued legislative and policy
programme on crime and justice: in particular the Crime and Courts Bill and the
Offender Rehabilitation Bill. The Crime and Courts Bill was important for the CJA
campaign priorities and led to the introduction of Restorative Justice across England and
Wales at the pre-sentence stage – a key CJA aim. Our work included producing briefing
papers for MPs and peers, meeting with interested parliamentarians and working
collaboratively with our members Restorative Justice Council and Prison Reform Trust.
We also worked with members on the Offender Rehabilitation Bill. The CJA produced
briefings for all key Bill stages, focusing on providing information to peers on likely
implications of the Bill for prison numbers and rehabilitation. In advance of the Bill the
government consulted on its new Transforming Rehabilitation strategy. The CJA worked
alongside members to submit a detailed response to this consultation and has continued
to focus efforts on responding to these proposals as they develop.
The CJA responded to a range of other consultations that related to the criminal justice
system. These included, for example, the Crown Prosecution Service consultation on the
new Code for Crown Prosecutors and including the concept of maturity within the public
interest test; the Justice Select Committee inquiry into Older Prisoners and inquiry into
Crime Reduction Policies; Addaction’s Inquiry into Alcohol and Resettlement; and the
MoJ consultation on a draft Victims’ Code. The CJA also gave oral evidence to the
London Assembly Police and Crime Committee on the Mayor’s draft policing plan. We
responded to consultations by the Sentencing Council.
In order to maximise the impact of its work by collaborating with others, the CJA
contributed to a number of projects in partnership with other organisations. For example,
the CJA continued to contribute to the work of the Transition to Adulthood Alliance,
(T2A), a broad coalition of organisations and individuals convened by the Barrow Cadbury
Trust that identifies and promotes more effective ways of working with young adults, aged
18-24, in the criminal justice system. As part of our T2A work we published a paper on the
Crown Prosecution Service and the Concept of Maturity. We also held a roundtable
discussion with key stakeholders including the Chief Crown Prosecutor for London, Alison
Saunders in May 2013. Vicki Helyar-Cardwell continues as a member of the T2A
Management group.
13
CJA staff gave presentations at a number of events, for example the CJA held a seminar
at the Association of Police and Crime Commissioners Conference to which we invited
Victim Support, Revolving Doors Agency and the Probation Chiefs Association to
contribute. Staff spoke at a conference on Anti-Social Behaviour arranged by Leeds
University chaired by the BBC’s Mark Easton, a Policing Conference on the role of the
voluntary sector in working with PCCs, and chaired a Probation Association Conference on
the future of probation.
Advocacy & Information through the Media
In order to continue to build the organisation’s profile and to inform the public’s
understanding of the criminal justice system, the CJA commented regularly on media stories
related to criminal justice policy, contributed letters to the newspapers, and provided
comment articles for relevant publications.
The CJA’s staff appeared on TV on BBC News at 6pm and 10pm, Channel 4 News at 7pm,
as well as Radio 5 Live, LBC and regional BBC Radio. Comments by CJA staff members
were printed in the Daily Mail, Guardian, Times, Evening Standard, Express, Sunday
Express, regional papers including the Birmingham Mail and the Liverpool Echo, on the
BBC website and ITV news website.
The CJA contributed letters to the Times and the Guardian. Staff wrote opinion pieces or
had comments covered in specialist media outlets such as Inside Housing, Interface
Magazine, Criminal Law & Justice Weekly and Law Society Gazette as well as blogs
published on for the Guardian Comment is Free and the Huffington Post UK website.
Staff
During this period, the CJA employed Vicki Helyar-Cardwell as Director, to manage the
work of the organisation. Stephen Moffatt was employed as Policy and Campaigns Officer.
Funders
The CJA is extremely grateful to the Barrow Cadbury Trust, Esmée Fairbairn Foundation,
Hadley Trust, McGrath Charitable Trust, Trust for London and 29th May 1961 Charitable
Trust, whose support makes the CJA’s work possible.
14
Financial review
The results for the year ended 31st August 2013 are set out in the attached financial
statements. Incoming resources for the year were £115,303 (2012 £100,543). Members’
subscriptions totalled £6,750 (2012 £5,408), grants from funders named above £108,378 (2012
£94,500) and bank interest and other income £175 (2012 £135). Expenditure for the year was
£106,663 (2012 £99,802). The surplus for the year was £8,640 (2012 £741). Fund balances
carried forward at 31st August 2013 totalled £44,379 (2012 £35,739).
Reserves policy
The Trustees review the CJA’s reserves policy annually. Considering the liabilities and
costs associated with a reduction in the level of CJA’s activities that might be caused by a
reduction in funding, the Trustees have decided that the CJA should aim to maintain
unrestricted reserves sufficient to cover not less than three months’ anticipated
expenditure. At the year-end the reserves of £44,379 (2012 £35,739) represented 5
months’ expenditure (based on the rate of expenditure in 2012/13).
Plans for future periods
The CJA will continue to support and resource the network of its members, providing
meetings, information and briefings on key legislation and policy developments. Over the
next year, the CJA will also continue to work to improve the criminal justice system
through its policy and research work and its work with policy-makers, building on the
successes that have been achieved to date and focusing on reducing the overuse of prison
and cutting the size and scope of the criminal justice system with our focus on our
Transforming Justice themes – desistance, justice reinvestment and problem solving justice.
We will implement our new fundraising strategy, to ensure the long-term footing of the
CJA, following a successful year of securing funds.
Public benefit statement
The Trustees confirm that they have complied with their duty to have due regard to the
guidance on public benefit published by the Charities Commission in exercising their
powers and duties. The public benefit of the Charities activities are outlined above under
Objectives, Activities and Achievements.
Trustees responsibilities
The trustees are responsible for preparing the Annual Report and the financial statements
15
in accordance with applicable law and United Kingdom Generally Accepted Accounting
Practice.
Company and charity law applicable to charities in England and Wales 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 Company and of the surplus or deficit for the period. In
preparing those financial statements the Trustees are required to:
selected suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended
practice have been followed, subject to any material departures being 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 proper accounting records that disclose with
reasonable accuracy at any time the financial position of the Company and which enable
them to ensure that the financial statements comply with the Charities Act 1993. They are
also responsible for safeguarding the assets of the Company and hence for taking
reasonable steps for the detection and prevention of fraud and other irregularities.
Preparation of the Report
This report has been prepared in accordance with the provisions of Part VII of the
Companies Act 1985 relating to small companies.
This report was approved by the Board on 13 January 2014 and signed on its behalf by:-
..............................
John Samuels
Chairman
...............................
Michael Walton
Treasurer
16
17
Statement of financial activities for the year ended 31 August 2013
(Incorporating an Income and Expenditure Account)
Unrestricted
funds
Notes
£
Restricted
Funds
£
Total
funds
2013
£
Total
funds
2012
£
INCOMING RESOURCES
Incoming resources from generated funds
Grants and Donations
Membership Subscriptions
Interest receivable
Other incoming resources
2
98,253
6,750
175
-
10,125
-
108,378
6,750
175
-
94,500
5,408
135
500
105,178
10,125
115,303
100,543
81,394
1,499
23,770
-
105,164
1,499
99,612
190
Total resources expended
82,893
23,770
106,663
99,802
Net movement in funds and net incoming/(outgoing)
resources for the year
Fund balances brought forward at 1 September
22,285
(13,645)
8,640
741
22,094
13,645
35,739
34,998
Fund balances carried forward at 31 August
44,379
-
44,379
35,739
Total incoming resources
RESOURCES EXPENDED
Total charitable activities
Governance costs
3
The result for the year for Companies Act purposes is represented by the net movement in funds in the statement
of financial activities. There are no recognised gains or losses in the current or preceding year other than those
shown in the statement of financial activities above. All amounts derive from continuing operations.
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Balance Sheet as at 31 August 2013
Notes
Current assets
Debtors
Cash at bank and short-term deposits
Creditors: amounts falling due
within one year
2013
£
2013
£
2012
£
5
1,310
97,466
98,776
2,175
49,709
51,884
6
(54,397)
(16,145)
2012
£
Net current assets
44,379
35,739
Total net assets
44,379
35,739
44,379
44,379
13,645
22,094
35,739
Represented by:
Funds and reserves
Restricted funds
Unrestricted Fund - General fund
For the year ended 31st August 2013 the charitable company was entitled to exemption from audit under Section
477 of the Companies Act 2008 relating to small companies.
Responsibility of Directors/Trustees
(a) The members have not required the charitable company to obtain an audit of the accounts for the year
in question in accordance with Section 476 of the Companies Act 2006 – however, in accordance with
Section 43 of the Charities Act 1993 the accounts have been examined by an independent examiner
whose report appears on page 16.
(b) The Directors/Trustees acknowledge their responsibilities for complying with the requirements of the
Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies’ regime.
The financial statements were approved and authorised for issue by the Board on 13 January 2014 and signed on
its behalf by:
John Samuels
Chairman of the Trustees
19
Notes to the Financial Statements
1. Accounting policies
The following accounting policies have been used consistently in dealing with items which are
considered material in relation to the financial statements
Basis of accounting
The financial statements have been prepared under the historical cost convention, and in accordance
with the requirements of the Companies Act 2006, applicable United Kingdom Accounting Standards
and the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005).
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
charitable objectives of the CJA.
Incoming resources
Incoming resources are recognised in the period in which the Charity is entitled to receipt and the
amount can be measured with reasonable certainty.
Resources expended
All expenditure is accounted for on an accruals basis.
Governance costs comprise the costs of Board Meetings, the Board Awayday and the Independent
Examination of the Accounts (Note 3).
2. Incoming resources from charitable activities
Unrestricted
funds
£
Grants and Donations
Allen Lane
Barrow Cadbury
Esmee Fairbairn
Hadley Trust
29th May Charitable Trust
Trust for London
Tudor
Sundry Donations
Restricted
Funds
£
Total
2013
£
Total
2012
£
15,000
37,500
23,333
22,000
420
8,500
1,625
-
15,000
8,500
37,500
23,333
1,625
22,000
420
23,500
25,000
22,000
24,000
-
98,253
10,125
108,378
94,500
20
3. Total resources expended
Total
2013
£
Total
2012
£
4,194
13,208
6,604
81,158
4,419
12,249
8,966
73,978
105,164
99,612
1,499
190
106,663
99,802
Charitable activities
Members’ Meetings
Other Activities
Office costs
Employment costs
Total charitable activities
Governance costs
Total resources expended
Governance costs are made up as follows:
Directors’ travel expenses
Board meeting expenses
Board awayday meeting
Board stationery
Independent inspection of accounts and
accountancy
Over-accrual of 2011 independent
examination
Total
2013
£
Total
2012
£
84
235
612
66
218
220
-
502
502
1,499
(750)
190
2013
£
2012
£
79,436
287
1,317
118
81,158
73,597
332
49
73,978
4. Employees and Trustees
Employee Costs
Staff costs during the period were as follows:
Salaries, Employer’s National Insurance and pension contributions
Staff Expenses
Internship costs
Volunteer costs
No employees earned more than £60,000 per annum (including taxable benefits but excluding
employer pension contributions) during the period (2011: no employees).
No Trustees received any remuneration in respect of their services as Trustees during the period
(2012: none). Travelling expenses of £84 (2012: £218) were reimbursed to Trustees during the period.
21
5. Debtors
Members’ Subscriptions
Shared Party Conference costs recoverable
2013
£
2012
£
1,310
1,310
440
1,735
2,175
2013
£
2012
£
48,542
2,399
2,750
502
204
54,397
12,500
2,154
989
502
16,145
6. Creditors: amounts falling due within one year
Deferred grant income
Tax and social security
Other charitable activities - Party Conference costs
Independent examination and accountancy
Payroll service
Sundry accruals
7. Funds
At 1
September
2012
£
Incoming
resources
£
Expenditure
£
Total unrestricted funds
Total restricted funds
22,094
13,645
105,178
10,125
(82,893)
(23,770)
44,379
-
Total funds
35,739
115,303
(106,663)
44,379
At 31 August
2013
£
8. Taxation
Since 21st July 2011, the company has been a registered charity and is therefore not liable for
corporation tax on income derived from its charitable activities, as it falls within the various
exemptions available to registered charities. Until 21 st July 2011, the Criminal Justice Alliance was
not a charity and was liable for Corporation Tax on its interest earned.
9. Company status
The Charity is constituted as a company limited by guarantee. In the event of the company being
wound up members are required to contribute an amount not exceeding £1.
22