Not Beyond Redemption Limited - Charities report - 22.2

REGISTERED COMPANY NUMBER: 12376491 (England and Wales)

REGISTERED CHARITY NUMBER: 1192232

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

NOT BEYOND REDEMPTION LIMITED

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

to

11

Notes to the Financial Statements

12

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our objects as set out in our governing document are to relieve financial hardship by the provision of pro bono legal services and representation in relation to family law and the law relating to children and the provision of such other support as may be required to individuals who are:

a) in custody;

b) serving or who have served a prison sentence;

and who, through lack of means, would otherwise be unable to access such services to maintain contact with their children.

Significant activities

The background:

-

Over half the female prison population has experienced domestic violence, with 53% enduring emotional, physical, or sexual abuse during childhood.

-

76% of women in prison have a mental health illness.

-

46% of women in prison have previously attempted suicide.

-

In 2022, nearly 5,000 women were sent to prison in England and Wales on remand or to serve a sentence.

-

Despite the Criminal Justice Act 2003 recommending custodial sentences for only the most serious offences, over 72% of incarcerated women are convicted for non-violent crimes like shoplifting, fraud, or breach of the peace.

-

58% of prison sentences given to women in 2022 were for less than six months.

Our mission:

Our mission is to support mothers in prison to re-establish the vital relationship with their children, which will help to minimise the effects that maternal incarceration has on the children and families.

Our Values:

-

We believe that all mothers should have contact with their children, so long as it's in the best interest of the child.

-

We understand the strength of the bond between mother and child, and the impact it has on both parties if this bond diminishes.

-

We listen to the women in prison and understand what they need and how we can shape our work to support them.

-

We collaborate with similar charities to provide the women with all the support they need, be it housing or rehabilitation.

-

We make legal assistance more accessible for women in prison, as there is a lack of legal aid for private children law proceedings.

"The difference NBR has made is life and death, and I don't say that facetiously. Genuinely, when NBR came into my life, I know I wasn't just going to survive. I was going to live a long life, with my child who I love very much."

We meet our objectives by:

a)

attending clinics in women's prisons to meet the client and understand what help they need regarding their children and family circumstances;

b)

arranging remote clinics to meet with women at prisons where we are yet to host an in-person clinic;

c)

arranging legal representation for the women and supervising pro bono solicitors who will act for those clients who do not qualify for legal aid and represent them on their case;

d)

supervising the activities of the pro bono solicitors to ensure progress is made and the best outcome is achieved for both the client and their children.

e)

Educating the wider prison community about Family Law, including Parental Rights to ensure prison staff know how to support mothers in prison going through Family Law proceedings.

Research has shown that maintaining family ties reduces the likelihood of reoffending by 39% as well as being of inestimable benefit to the welfare of the children involved.

Contributions of volunteers

We are grateful for the invaluable contribution of our volunteers who have helped by:

-

providing pro bono legal advice to support our clients;

-

supported fundraising activities, without which we wouldn't have been able to grow;

We are now working with nine law firms that provide access to around 220 solicitors from trainee to partner level who act as the pro bono solicitors on our cases. We partner with Sidley Austin LLP, Morrison Foerster, Akin, Clyde & Co, Latham & Watkins, DAC Beachcroft, Simmons & Simmons, A&O Shearman and Stephenson Harwood and are looking to increase our pool of solicitor firms to provide national coverage in the coming year.

We are also supported by over 120 barristers from top family law chambers who are expert in family law matters and work on a pro bono basis where clients' cases require this.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In 2023, we opened clinics at two prisons: HMP Styal and HMP Bronzefield. As our team expanded, we were able to take on more referrals from prisons where we are yet to open a clinic, and supported women from all twelve women's prison in England through calls and video calls.

In 2023 we:

- held 30 in-person clinics in six prisons;

- conducted 32 video call clinics;

- supported 148 women;

- met with 91 new women.

"I know you want the best for people like me and no one wants it more than me to be a part of my daughter's life"

The impact of our work has been considerable. Having met a client, we will always seek to reach an out-of-court agreement with the person who has care of the children, which can often be successful. However, if that is not possible and it is necessary and appropriate to go to court, we and our team of volunteer solicitors will prepare the case for a hearing and instruct a specialist barrister to represent the client in court. In 2023, we attended 75 hearings in courts throughout England and Wales.

"In court you were amazing. You fought and fought for me and with me to keep my parental responsibility and that's what we got along with winning the contact arrangements order with days and times for me to see my son. I am ever so grateful."

These cases usually require reports from CAFCASS or social services. There is often a background of domestic violence, mental health issues or other trauma. The cases range from when the mother was the main carer before arrest and is now trying to maintain contact with a child, to mothers who have not had contact with their children for some time and are trying to re-establish a relationship of some sort with their children. Some mothers do not even know where their children are. The average case takes about a year from beginning to end with multiple hearings and will often need to be reviewed even after the case has closed.

Examples of cases include one where having not seen her children for three years the mother, who is now released, is having regular supervised contact with her child, and enjoying sharing hobbies and cooking together.

In another case having been denied regular telephone contact in prison, after court intervention this has been reinstated. The child was asked their view, and it was clear that the child missed speaking to their mother.

Fundraising

We have had another successful year of fundraising and secured voluntary donations of £271,030, comprising a mix of corporate, charitable trusts and individual donations. All our donation income in the year was unrestricted and used for our core activity.

This success has allowed us to continue to grow our team and we now have five legal staff overseeing and coordinating the work of our pro bono legal teams.

FINANCIAL REVIEW

Financial position

Our financial results for this, the third full year of operations, were total income of £271,030 (2022: £216,315), achieved from voluntary donations, and a net deficit £22,585 (2022: £59,504 surplus) for the year.

Reserves at the year-end have decreased to £65,451 (2022: £88,036) of which were all unrestricted. The cash balance at the year-end was £68,861 (2022: £107,676).

Reserves policy

The Trustees have considered the reserves policy and have determined that unrestricted reserves equating to four-six months of operating costs are appropriate to ensure we can continue to operate and provide services to our clients while responding to fluctuations in our voluntary donations. On this basis, unrestricted reserves of a minimum of £120,000 would be required. The current unrestricted total at the end of 2024 is estimated to be £65,451. As a result, we are actively fundraising to increase our reserves this year, with the aim of finishing 2024 with a level of reserves the Trustees consider to be appropriate.

Going concern uncertainties

As with many charities, we derive all our income from voluntary donations and so remain entirely dependent on the generosity of our donors to continue in operation.

While we have no reason to believe this generosity will reduce or stop, any reduction in voluntary donation income will impact on our ability to maintain operations and in a worst-case scenario, could result in us ceasing to be a going concern.

We believe our fundraising strategies and reserves policy provide adequate protection against this eventuality.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as a company limited by guarantee, registered under the Companies Act 2006. The governing document of the charity is the Memorandum and Articles of Association dated 23 December 2019 as amended on 27 October 2020 establishing the company under company legislation.

Recruitment and appointment of new trustees

The directors of the company are also charity Trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association:

-

Trustees are elected by members at the Annual General Meeting.

-

At other times of the year, the Board of Trustees may appoint a person who is willing to serve either to fill a vacancy or as an additional Trustee, provided the election does not cause the number of Trustees to exceed the maximum permitted. A Trustee so elected shall hold office only until the next Annual General Meeting.

To maintain a broad skill mix, the Board of Trustees reviews its effectiveness regularly and in the event of particular skills being needed individuals are recruited to the Board. Potential Trustees are identified from the personal networks of existing Trustees and staff and the use of website advertising. When recruiting new Trustees, we always seek to increase the diversity of the Board.

Risk management policies

Reputational risk:

The charity may be exposed to reputational risk by representing women who have committed serious offences including violence and harm to children.

We believe that all prisoners are entitled to have their views heard and their cases presented to ensure the authorities responsible for making decisions about them and their children do so with full knowledge.

We manage this risk with all such cases being examined by a trustee sub-committee that decide on a case-by-case basis what the likely merits of the case are, the likelihood of success and whether it is proportionate to the charity's resources and reputation to act for them.

Financial risk:

As we are entirely dependent on the generosity of our donors for all our income, the main financial risk we are exposed to is a significant reduction in those donations.

We manage this risk by establishing and implementing a fundraising strategy commensurate with our cash flow requirements and maintaining an appropriate level of reserves.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12376491 (England and Wales)

Registered Charity number

1192232

Registered office

3 Charles Street

Mayfair

London

W1J 5DD

Trustees

Miss E Alexander

Mrs C L Baldwin

Ms A Alexander

Ms R K Mahey

Mr K N Malkinson (resigned 9.2.24)

Mr P B Mauleverer

Lady E Toulson

Mrs O Warham

Ms C R Cannon (appointed 13.12.23)

Independent Examiner

Christopher Joyce

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

Bankers

Lloyds Bank plc

25 Gresham Street

London

EC2V 7HN

Solicitors

Withers

20 Old Bailey

London

EC4M 7AN

Contact details

Email: info@notbeyondredemption.co.uk

Telephone: 020 7409 1133

Website: www.notbeyondredemption.co.uk

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 14 June 2024 and signed on its behalf by:

Mr P B Mauleverer - Trustee

Independent examiner's report to the trustees of Not Beyond Redemption Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Joyce

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

14 June 2024

2023

2022

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

271,030

-

271,030

216,315

EXPENDITURE ON

Raising funds

15,584

-

15,584

11,801

Charitable activities

Principal activity

278,031

-

278,031

145,010

Total

293,615

-

293,615

156,811

NET INCOME/(EXPENDITURE)

(22,585

)

-

(22,585

)

59,504

RECONCILIATION OF FUNDS

Total funds brought forward

88,036

-

88,036

28,532

TOTAL FUNDS CARRIED FORWARD

65,451

-

65,451

88,036

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

2023

2022

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

5

3,817

-

3,817

754

CURRENT ASSETS

Debtors

6

2,139

-

2,139

1,951

Cash at bank

68,861

-

68,861

107,676

71,000

-

71,000

109,627

CREDITORS

Amounts falling due within one year

7

(9,366

)

-

(9,366

)

(22,345

)

NET CURRENT ASSETS

61,634

-

61,634

87,282

TOTAL ASSETS LESS CURRENT LIABILITIES

65,451

-

65,451

88,036

NET ASSETS

65,451

-

65,451

88,036

FUNDS

8

Unrestricted funds

65,451

88,036

TOTAL FUNDS

65,451

88,036

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2024 and were signed on its behalf by:

Mr P B Mauleverer - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023

2022

£

£

Depreciation - owned assets

1,379

331

Rent

18,000

12,000

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

4.	STAFF COSTS

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

2023

2022

Administration

6

4

No employees received emoluments in excess of £60,000.

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2023

1,085

Additions

4,442

At 31 December 2023

5,527

DEPRECIATION

At 1 January 2023

331

Charge for year

1,379

At 31 December 2023

1,710

NET BOOK VALUE

At 31 December 2023

3,817

At 31 December 2022

754

6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Prepayments

2,139

1,951

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Social security and other taxes

7,266

7,121

Other creditors

-

1,424

Accrued expenses

2,100

13,800

9,366

22,345

8.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.23

in funds

31.12.23

£

£

£

Unrestricted funds

General fund

88,036

(22,585

)

65,451

TOTAL FUNDS

88,036

(22,585

)

65,451

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

271,030

(293,615

)

(22,585

)

TOTAL FUNDS

271,030

(293,615

)

(22,585

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.1.22

in funds

funds

31.12.22

£

£

£

£

Unrestricted funds

General fund

20,359

59,504

8,173

88,036

Restricted funds

Training

8,173

-

(8,173

)

-

TOTAL FUNDS

28,532

59,504

-

88,036

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

216,315

(156,811

)

59,504

TOTAL FUNDS

216,315

(156,811

)

59,504

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

10.	ULTIMATE CONTROLLING PARTY

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such an amount as may be required not exceeding £1 to the assets of the charity in the event of it being wound up while he or she is a member, or within one year after he or she ceases to be a member.