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2023-03-31-accounts

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Clinks member Only Connect
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42 / Clinks – Annual report & financial review for the year ended 31 March 2023
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The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and Reporting by Charities (SORP) applicable to charities preparing their accounts in accordance with FRS 102.

Financial review

It has once again been a challenging year, one that has tested the resilience of Clinks and the team as we try to traverse this financially austere climate, raise funds and navigate the changing external environment. We are still acutely aware of the residual impact left behind from the Covid pandemic on available funds for charities, and the horizon is not yet clear as we brace ourselves to weather the impact of the rising cost of living crisis.

The trustees approved a deficit budget in April 2022 which is customary in practice but was ambitious in terms of funding amounts to achieve. The deficit agreed in April 2022 was £250,000. We were able to agree to such a speculative deficit due to a change in Clinks circumstances and calculated position in reserves due to becoming a fully remote organisation.

We mitigated the deficit throughout the year by continued fundraising, bringing in additional resource to support activity, natural cost saving and strict financial planning.

We ended in March 23 with a balance of £330,721 of which, £315,431 are free reserves and £15,290 is restricted funds.

Clinks was able to meet and satisfy funder commitments as well as delivering on planned activity and sustain our current high standards of outputs.

Clinks has again examined its reserves levels to ensure that we hold appropriate levels to remain financially stable, however, some extensive work was completed in March 2023 to test current risks and establish if critical loss of restricted funding is our most prevailing risk. The calculated reserves level is £319,000 and Clinks free reserves held are £315,431. We had taken the strategic decision to leave Clinks free reserves above the required level so that we can counter some of the risk of running at a larger deficit than usual.

This provision remains in line with our revised reserves policy (which is detailed under Reserves and Going Concern). There is a carry-over of £15,290 in restricted income due predominantly to carry-over from a costof-living bonus awarded by the funder for London development and support. We intend to use this as a bursary for membership for London members to attend Clinks conference and NCJAA digital support activities.

The generous support of our funders has allowed us to continue with our commitment to support the sector through uncertain times and an austere funding environment.

With additional and unplanned resources secured from both current and new funders we were able to continue supporting voluntary organisations working with families in the criminal justice system and administer a small grants programme to support the development of the Criminal Justice Anti-Racism Action Plan for Wales.

43 / Clinks – Annual report & financial review for the year ended 31 March 2023

We have, where possible, continued to try to ease some of the financial and logistical hardship that the voluntary sector working in the criminal justice system faces, by introducing a bursary for small and specialist members for membership fees and we have continued to deliver our events on a virtual platform to maximise cost and time efficiency for the criminal justice voluntary sector.

We acknowledge and are grateful for the vital support of our long-standing and new funders which has enabled us to successfully fulfil our strategic objectives and to implement our ambitious strategy which we intend to build on. This funding allows Clinks to create positive change for people in the criminal justice system by supporting a vibrant and resilient voluntary sector and working with our members to influence policy and practice across England and Wales.

Principal risks and uncertainties

A deliberate focus on governance and a successful trustee recruitment drive has continued to strengthen our underpinning and structure. We have built on the success of our improved governance by further developing the work of the Finance and Human Resources Committee – headed by Simon Alsop, Treasurer – including appointing new members to the committee alongside existing members who have wide reaching skills and disciplines in charity business development. The committee has supported the board in the overall management and monitoring of finance and staffing matters in Clinks by providing an appropriate level of scrutiny of the finances, HR policies and practices of Clinks prior to making recommendations on these matters to the trustees for their decision.

In addition, we have introduced a going concern measure by calculating projections of not only Clinks current year, but up-stream planning

for future years, applying current and predicted financial principals and environments to current knowledge and financial planning.

Clinks’ trustees acknowledge their responsibility for identifying and managing the risks to which the charity is exposed. Quarterly reviews of the risk register ensure that the trustees are well informed to arrive at a set of parameters and decisions for the amount of risk they consider to be acceptable. This includes reviewing staff turnover by ensuring that we analyse exit interviews and introducing staff surveys to ensure that we can minimise staff churn.

The trustees continue to review and question the reserves policy to establish and agree an appropriate level of reserves. With this information the trustees can make informed choices about the strategic proposals put forward by the executive.

The principal risk, which continues to cause uncertainty for Clinks, has shifted from loss of an infrastructure grant from the Ministry of Justice to, not securing core or unrestricted income to achieve ambitions and to protect our independence.

We understand that the impact COVID-19 has had on investments and portfolios will be felt for a significant period while investments slowly recover and the demand for funding is greater than ever. Voluntary organisations working in the criminal justice system currently struggle with the inability to cover core costs. Voluntary sector investment portfolios have suffered from the fall of the stock market and some charities have little or no financial reserves. Therefore, the need for a deliberately cautious approach to spending and preservation of Clinks’ reserves is paramount to ensure financial stability in the approaching times of further austerity.

44 / Clinks – Annual report & financial review for the year ended 31 March 2023

There are risks that our influencing activity and work alongside criminal justice agencies lose impact as policy priorities and emphasis change and we are required to adjust direction in order to provide a responsive and reactive programme of support to the sector. In our work as a critical friend to the government to influence key policy areas and service development, there is also risk that we are perceived as not providing sufficient challenge to the government as some in the sector may wish us to do.

In such a time of change there is a risk that Clinks’ dedicated staff team and limited resources will be overburdened. In turn, our work to respond to this change may create pressure on the time and resources of smaller specialist organisations.

Reserves policy and going concern

Trustees and the Finance and Human Resources Committee scoped Clinks’ most prevalent risk and calculated a bespoke calculation based on highest risk and maximum service needed to ensure that Clinks can still offer a service to the criminal justice system if lack of core is secured. To establish the appropriate level of reserves, in March 2023 we considered how Clinks could continue to operate in the event of a loss of core funding, as we feel that this is where we are most at risk and most vulnerable. If this were to occur, we believe that our work is essential to the sector and that there is a longer-term need for Clinks’ support. Our operating reserves would need to allow us to continue to operate, albeit potentially with a reduced offer and a reduced staffing team. On that basis, the trustees agreed on a deliberately prudent approach to risk, and this is the foundation on which specific scenarios have been fully costed to ensure Clinks has a margin of safety.

45 / Clinks – Annual report & financial review for the year ended 31 March 2023

Clinks’ business model means that income and expenditure can be forecast with reasonable accuracy.

However, the trustees feel that an operating reserve needs to be introduced to provide a core service plus the cost of an orderly wind-down of operations under the most extreme scenario. This is to take account of the turbulence of voluntary sector funding, uncertainty of external factors, potential delays or cessation of previously relied-upon income streams and the potential impact of a slow recovery from COVID-19 for the criminal justice system and voluntary organisations working alongside it, as well as potential for the economic climate to impact negatively on investments and portfolios.

Therefore, the reserves level Clinks needs to hold is based on the scenario in which Clinks was faced with a critical loss of funding, making the continuation of the current model untenable, but in which the board wished to continue to provide core services to the sector. An operating reserve was costed based on a transition period with a core team to allow Clinks to re-assess and plan an alternative direction and, therefore, alternative income streams. This core staff approach would achieve maximum reach and value, until such times that financial security could be restored and a restructure and rebuild plan could be devised and executed.

Based on the recent trend of expenditure levels, the minimum amount required to execute the above is £427,555. Clinks free reserves at 31 March 2023 are £315,431.

Forecasting suggests that we would need a minimum of six months to allow Clinks the time to explore new strategies and income streams to rebuild. Should this approach be adopted, and reserves used, consideration must be given to replenish

depleted funds used in the restructure. Caution and vigilance are paramount whilst operating at the lower levels of reserves, so that a decrease in funding or unplanned/increased expenditure (other than natural inflation or planned additional expenditure due to growth and expansion) can be weathered. Holding enough free reserves is essential should climate, attitude or policy alter substantially enough and force a position of financial hardship. Therefore a slight uplift of 5% is included within these costings to give a smoothing effect to funding troughs.

Clinks will continue to monitor this position and a review will be undertaken in March 2024 to determine Clinks’ appropriate level of reserves in relation to functionality. Statement on fundraising practices

Clinks holds fundraising targets for charitable trusts and statutory sources. We do not fundraise from the general public. We do occasionally ask for donations from our members by email but never through telephone or face-to-face appeals. We sometimes use professional fundraisers to provide additional capacity for writing funding applications. Clinks keeps abreast of applicable fundraising regulation and compliance codes. We have never received a complaint about our fundraising activities.

We note that fundraising during a time of post pandemic recovery has been especially difficult to navigate and without wanting to secure funds which divert money away from small and specialist organisations, we have managed to remain stable. We are seeking to engage with current and past funders to connect and discuss opportunities for the year ahead. We are looking to secure multi-year funding towards core costs and we are seeking funds for the benefit of our thematic networks from trusts and foundations.

Structure, governance and management

Clinks is governed by a Board of Trustees, which consists of at least eight members elected by members of the charity and up to four other people who may be co-opted by the Board of Trustees. The Board of Trustees co-opts additional members to ensure a diverse board with the right mix of skills and experience.

Clinks governance team undertook self-assessment in line with the Charity Governance Code and committed to adopting the principles with review on an annual basis.

Clinks has a Finance and Human Resources committee which meets quarterly to discuss key finance and human resources (HR) issues and reports back to the Board of Trustees. It is chaired by the Treasurer. Clinks’ business model now has expertise in-house for business functions such as Finance, HR and fundraising, overseen by the Chief Executive Officer (CEO) and new Deputy CEO with expertise added by Clinks’ Treasurer. For any arising complex HR issues we benefit from the services of a highly experienced HR consultant who, in addition to advising the CEO, occasionally attends the Finance and HR Committee meetings to offer support and expertise to trustees.

The organisation is a charitable company limited by guarantee, incorporated on 12 May 1998 and registered as a charity on 5 March 1999.

Appointment of trustees

Clinks benefits from an extremely experienced Chair in terms of both criminal justice expertise and experience of being a chair of the board. Roma Hooper (OBE) understands the role and contribution of the voluntary sector working with

46 / Clinks – Annual report & financial review for the year ended 31 March 2023

people in the criminal justice system and their families and can also help Clinks to broaden our reach and connections across the wider statutory, private and voluntary sectors so we can better support and represent the sector’s needs.

This year, as a number of longstanding trustees reached the end of their term and we sought to recruit new trustees, we took the opportunity to thoroughly examine the diversity of our board and which areas of skill, expertise and experience were underrepresented, in order to make our board even stronger. We know that excellence requires diversity of backgrounds, experiences and opinions, and that diverse teams outperform homogenous teams. They bring a broader range of skills, experience and insights – making the board stronger, more diverse and better able to provide leadership and direction. Additionally, it aligns with our values of equality and inclusion and our work towards becoming an anti-racist organisation. During this recruitment we also developed a Board fellow programme, the aim of this programme is to encourage more young people to join Boards. This is a non-voting role and will run for two years.

Clinks strives to be accessible, safe and trusted and to model the future we’d all like to see.

Trustee induction and training

New trustees are given a copy of the Clinks Trustee Handbook, which includes a range of key documents, including the articles of association, recent accounts, the business plan and minutes of previous meetings. The new trustees meet with the CEO and key staff to discuss the role and priorities. Depending on their existing experience and current role, trustees are encouraged to attend seminars and other training events provided by our

Auditors and the Charity Finance Group. Presentations are made at trustee meetings to provide insight into the work of Clinks and our members.

Remuneration policy for key management personnel

Clinks aims to have a reward strategy which attracts, rewards and retains staff. Clinks aims to pay a starting salary at the median for relevant comparators, subject to affordability. The salaries and benefits Clinks offers to its staff, including to the senior management team and CEO are intended to be:

Starting salary and increments

Posts are advertised at the base rate, with one increment awarded after one year’s service and after five years’ service. Clinks’ salaries are informed by the NJC salary scale and Clinks will aim to implement their cost of living award annually (subject to affordability). The Finance and HR committee oversee the salary policy.

Statement of responsibilities of the trustees The trustees (who are also directors of Clinks for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company

47 / Clinks – Annual report & financial review for the year ended 31 March 2023

law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2022 was five (in 2021 it was eight). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. Auditors Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

Auditors

Sayer Vincent LLP was re-appointed as the charitable company's auditor during

the year and has expressed its willingness to continue in that capacity.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware:

The trustees’ annual report has been approved by the trustees on 24/10/2023 and signed on their behalf by:

Simon Alsop Treasurer

Simon Alsop Simon Alsop (Oct 24, 2023 16:16 GMT+1)

charitable company’s auditors are unaware

48 / Clinks – Annual report & financial review for the year ended 31 March 2023

Independent auditor’s report

Opinion

We have audited the financial statements of Clinks (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those

standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Clinks’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and,

49 / Clinks – Annual report & financial review for the year ended 31 March 2023

except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

50 / Clinks – Annual report & financial review for the year ended 31 March 2023

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases

51 / Clinks – Annual report & financial review for the year ended 31 March 2023

the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 24/10/2023

Jonathan Orchard (Senior statutory auditor)

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, London EC1Y 0TL

52 / Clinks – Annual report & financial review for the year ended 31 March 2023

Financial statements

Statement of financial activities

(incorporating an income and expenditure account) for the year ended 31 March 2023

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2023 2022
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
Charitable activities
Support, representation
and promotion 2 269,311 989,565 1,258,876 434,205 1,171,891 1,606,096
-
Other trading activities 3 44,241 44,241 21,907 150 22,057
- -
Interest 4 150 150 1,098 1,098
Total income 313,702 989,565 1,303,267 457,210 1,172,041 1,629,251
Expenditure on:
Charitable activities
Support, representation
and promotion 5a 441,694 992,863 1,434,557 467,602 1,174,859 1,642,461
Total expenditure 441,694 992,863 1,434,557 467,602 1,174,859 1,642,461
Net (expenditure) /
income for the year 7 (127,992) (3,298) (131,290) (10,392) (2,818) (13,210)
- - - - -
Transfers between funds
Net movement in funds (127,992) (3,298) (131,290) (10,392) (2,818) (13,210)
Reconciliation of funds:
Total funds brought forward 443,422 18,588 462,010 453,814 21,406 475,220
Total funds carried forward 315,431 15,290 330,721 443,422 18,588 462,010
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All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17 to the financial statements.

Balance sheet

as at 31 March 2023

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2023 2022
Note £ £ £ £
Fixed assets:
Tangible assets 12 12,939 17,157
Current assets:
Debtors 13 68,387 37,630
Short term deposit 298,053 298,002
Cash at bank and in hand 106,611 287,969
473,050 623,601
Liabilities:
Creditors: amounts falling
due within one year 14 155,269 178,748
Net current assets 317,782 444,854
Total net assets 330,721 462,010
The funds of the charity: 18a
Restricted income funds
Unrestricted income funds: 15,290 18,588
General funds 315,431 443,422
- -
Designated funds
Total unrestricted funds 315,431 443,422
Total charity funds 330,721 462,010
24/10/2023
Approved by the management committee on and signed on its behalf by:
Simon Alsop Simon Alsop
Simon Alsop (Oct 24, 2023 16:16 GMT+1)
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Approved by the management committee on and signed on its behalf by: Simon Alsop Simon Alsop Simon Alsop (Oct 24, 2023 16:16 GMT+1) Treasurer

Clinks is a registered charity no. 1074546 and a company limited by guarantee, registered in England and Wales no. 3562176.

53 / Clinks – Annual report & financial review for the year ended 31 March 2023

Statement of cash flows

for the year ended 31 March 2023

Notes to the financial statements for the year ended 31 March 2022

Reconciliation of net income / (expenditure) to net cash flow from operating activities

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2023 2022
£ £
Net income / (expenditure) for the reporting period
(as per the statement of financial activities) (131,295) (13,210)
Depreciation charges 5,190 1,616
Dividends and interest from investment 150 1,098
(Increase)/decrease in debtors (30,757) 1,891
Increase/(decrease) in creditors (23,479) (45,222)
Net cash provided by / (used in) operating activities (180,191) (53,827)
2023 2022
Cash flows from operating activities
Net cash provided by / (used in)
operating activities (180,191) (53,827)
Cash flows from investing activities:
Dividends, interest and rents
from investments (150) (1,098)
Purchase of fixed assets (972) (378)
Net cash provided by / (used in)
investing activities (1,122) (1,476)
Change in cash and cash
equivalents in the year (181,313) (55,303)
Cash and cash equivalents at
the beginning of the year 585,971 641,274
Cash and cash equivalents
at the end of the year 19 404,658 585,971
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1. Accounting policies

a. Statutory information

Clinks is a charitable company limited by guarantee and is incorporated in the United Kingdom.

The registered office address is 82a James Carter Road, Mildenhall, Bury St Edmunds, IP28 7DE.

b. Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (September 2015/March 2018) and the Companies Act 2006/Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c. Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d. Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. Clinks has taken a deliberately prudent approach in reserves planning to ensure smoothing over austere and uncertain times.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e. Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

54 / Clinks – Annual report & financial review for the year ended 31 March 2023

f. Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

g. Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

h. Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i. Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned based on the estimated staff time attributable to each activity.

• Support costs 8%

k. Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £150. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

l. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m. Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

n. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o. Financial instruments

The charity 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

p. Grants payable

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

j. Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

q. Pensions

The charity makes contributions to a defined contribution scheme and to employees' personal pension plans based on a fixed percentage of salary. Contributions are charged as expenditure in the year in which they are incurred.

55 / Clinks – Annual report & financial review for the year ended 31 March 2023

2. Income from charitable activities

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2023 2022
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Grants 269,311 989,565 1,258,876 434,205 1,171,891 1,606,096
- - - - - -
[Other income from charitable activity A]
Total income from charitable activities 269,311 989,565 1,258,876 434,205 1,171,891 1,606,096
Restricted grants consist of:
Lloyds Bank Foundation for - -
97,255 97,255 95,355 95,355
England and Wales
- - - -
Monument Trust 50,000 50,000
- -
Barrow Cadbury Trust 50,000 50,000 50,000 50,000
Her Majesty’s Prison and Probation - -
550,000 550,000 550,000 550,000
Service – Infrastructure Grant
- -
City Bridge Trust 54,350 54,350 54,100 54,100
- -
Criminal Justice in Wales (CJiW) 5,000 5,000 55,000 55,000
- -
Arts Council England 66,196 66,196 66,196 66,196
- -
Paul Hamlyn Foundation(Inspiring Futures 50,000 50,000 110,000 110,000
- - - -
Plymouth City Council 41,632 41,632
- -
Cambridge University 4,356 4,356 10,890 10,890
- - - -
Making Every Adult Matter (MEAM) 11,850 11,850
Department for Health and Social Care - -
70,776 70,776 93,500 93,500
– VCSE Health and Wellbeing Alliance
Greater London Authority – - - - -
25,000 25,000
Grassroots Society
- -
Sub-total 989,565 989,565 1,171,891 1,171,891
----- End of picture text -----

3. Income from other trading activities

----- Start of picture text -----
2023 2022
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
- - - -
Membership fees 30,453 30,453
- - - - - -
[B]
- - - - - -
[C]
- -
Associate membership fees 1,245 1,245 10,698 10,698
- - - - - -
Consultancy fees earned
- -
Paid listings 3,700 3,700 7,000 7,000
- - - -
Conference fees 7,400 7,400
- - - - - -
Sales of publications
- -
Donations 200 200 2,000 2,000
-
Other income 1,243 1,243 2,209 150 2,359
-
Sub-total 44,241 44,241 21,907 150 22,057
4. Income from investments
2023 2022
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
- -
Interest receivable 150 150 1,098 1,098
- -
Sub-total 150 150 1,098 1,098
----- End of picture text -----

56 / Clinks – Annual report & financial review for the year ended 31 March 2023

5a. Analysis of expenditure

----- Start of picture text -----
Direct cost Grant funding Support 2023 2022
of activities of activities costs Total Total
£ £ £ £ £
-
Ministry of Justice – Infrastructure 508,118 41,882 550,000 550,000
Other support, representation -
379,878 12,853 392,731 394,291
and promotion activities
Department for Health and Social Care –
40,765 25,200 4,811 70,776 93,500
VCSE Health and Wellbeing Alliance
Arts Alliance 50,834 16,998 67,832 114,666
- - - -
Rothschild 0
- -
Paul Hamlyn Foundation – Inspiring Futures 50,000 50,000 110,000
-
Criminal Justice Board for Wales 3,640 1,360 5,000 55,000
-
City Bridge Trust 53,706 644 54,350 63,227
Lloyds Bank Foundation for England & Wales 77,089 15,710 7,066 99,865 96,785
-
Greater London Authority – Grassroots Society 3,408 3,408 29,831
- -
Plymouth City Council 40,902 730 41,632
- - - - -
Ministry of Justice – Women’s Capacity Building
- -
Barrow Cadbury Trust – Policy Engagement 50,000 50,000 50,000
- - -
Making Every Adult Matter - Policy 11,850
-
NE local development 23,499 730 24,229 56,606
-
NW local development 24,324 415 24,739 16,705
1,302,524 44,550 87,488 1,434,562 1,642,461
----- End of picture text -----

----- Start of picture text -----
(Note 5a continued) Grant
Direct cost funding of Support 2023 2022
of activities activities costs Total Total
£ £ £ £ £
- -
Grants and partnership payments made (note 6) 44,550 44,550 173,759
- -
Salaries 1,168,012 1,168,012 1,228,375
- -
Travel and subsistence for staff 26,417 26,417 2,735
-
Recruitment costs 3,355 567 3,922 2,923
- -
Fees for freelance workers 25,431 25,431 33,980
- -
Renting space and hosting 5,975 5,975 57,640
- -
Insurance 1,414 1,414 1,260
- -
Stationery, printing and photocopy 7,287 7,287 10,699
- -
Telephone and internet charges 17,519 17,519 20,002
- -
Postage 1,920 1,920 3,746
- -
Computer software and maintenance 22,531 22,531 21,434
- - - -
Subscriptions 1,387
- -
Newsletter and publications 7,190 7,190 10,630
- -
Training for staff and volunteers 699 699 3,424
- -
Training for beneficiaries 140 140 2,180
- -
Depreciation 5,190 5,190 1,616
- -
Conference costs 28,793 28,793 7,060
- -
Professional fees 13,922 13,922 18,602
- - -
Network development
- - -
Partnership involvement
- - - -
Rates, light and heat 14,996
- -
Bank charges and interest 274 274 123
- - -
Meeting costs 2,163 2,163
- -
Management committee costs 1,105 1,105 85
- -
Website development/maintenance 32,626 32,626 2,451
- -
Partners staff fees 7,500 7,500 16,083
- -
Digital media – licences 9,983 9,983 7,272
1,292,905 44,550 97,107 1,434,562 1,642,461
----- End of picture text -----

57 / Clinks – Annual report & financial review for the year ended 31 March 2023

5b. Analysis of expenditure (prior year)

----- Start of picture text -----
Direct cost Grant funding Support 2022
of activities of activities costs Total
£ £ £ £
-
Ministry of Justice – Infrastructure 494,483 55,517 550,000
-
Other support, representation and promotion activities 338,933 55,358 394,291
Department for Health and Social Care –
55,210 33,782 4,508 93,500
VCSE Health and Wellbeing Alliance
-
Arts Alliance 113,271 1,395 114,666
- - - -
Rothschild
-
Paul Hamlyn Foundation Inspiring Futures 20,423 89,577 110,000
-
Criminal Justice Board for Wales 4,600 50,400 55,000
-
City Bridge Trust 55,507 7,720 63,227
Lloyds Bank Foundation for England & Wales 88,703 8,082 96,785
Greater London Authority 26,479 3,352 29,831
- - - -
Women’s Network
- - - -
Ministry of Justice – Women’s Capacity Building
- -
Barrow Cadbury Trust 50,000 50,000
- -
Making Every Adult Matter – Policy 11,850 11,850
-
NE local development 48,120 8,486 56,606
- -
NW local development 16,705 16,705
1,324,285 173,759 144,418 1,642,461
----- End of picture text -----

----- Start of picture text -----
(Note 5b continued) Grant
Direct cost funding of Support 2022
of activities activities costs Total
£ £ £ £
-
Grants and partnership payments made (note 6) 173,759 173,759
- -
Salaries 1,228,375 1,228,375
- -
Travel and subsistence for staff 2,735 2,735
-
Recruitment costs 2,248 675 2,923
- -
Fees for freelance workers 33,980 33,980
- -
Rent 57,640 57,640
- -
Insurance 1,260 1,260
- -
Stationery, printing and photocopy 10,699 10,699
- -
Telephone and internet charges 20,002 20,002
- -
Postage 3,746 3,746
- -
Computer software and maintenance 21,434 21,434
- -
Subscriptions 1,387 1,387
- -
Newsletter and publications 10,630 10,630
- -
Training for staff and volunteers 3,424 3,424
- -
Training for beneficiaries 2,180 2,180
- -
Depreciation 1,616 1,616
- -
Conference costs 7,060 7,060
- -
Professional fees 18,602 18,602
- -
Network development
- -
Partnership Involvement
- -
Rates, light and heat 14,996 14,996
- -
Bank charges and interest 123 123
- - - -
Meeting costs
- -
Management committee costs 85 85
- -
Website development/maintenance 2,451 2,451
- -
Partners staff fees 16,083 16,083
- -
Digital media – licences 7,272 7,272
1,329,164 173,759 139,538 1,642,461
----- End of picture text -----

58 / Clinks – Annual report & financial review for the year ended 31 March 2023

6a. Grant making (current year)

----- Start of picture text -----
Grants to
institutions 2023 2022
£ £ £
Department for Health and Social Care – VCSE Health and Wellbeing Alliance 25,200 25,200 33,782
Criminal Justice Board for Wales 3,640 3,640 50,400
- -
Paul Hamlyn Foundation Inspiring Futures 89,577
-
Lloyds Bank Foundation – Stronger Voice 15,710 15,710
- - -
Racially Minoritised Consultancy Grants
- - -
Arts Council England Bursary Scheme
At the end of the year 44,550 44,550 173,759
----- End of picture text -----

Most grants are made to solicit expertise from specialist organasations: As part of the Health and Wellbeing Alliance, expertise was sought from Recoop, New Beginnings, Food Matters and Switchback to provide expert advice and to establish any emerging needs in Health and Justice.

Working with the Criminal Justice in Wales Board to contribute towards the Race Equality Community Engagement Scheme by managing the coordination of the CJIW race equality grant allocation process. CJIW will invite third sector organisations across Wales to apply for 1 off grants. The grants were provided to organisations to enable engagement with racially minoritised communities including Gypsy, Roma and Travellers people from across Wales to feed into the boards anti-racism plan.

Inspiring futures is a research project developed by the University of Cambridge for the development of a research tool to measure the effectiveness of the arts in a criminal justice settings. With the support of the Paul Hamlyn Foundation, 7 Arts Partners were commissioned to develop courses, performances and forums to provide vital feedback to the University of Cambridge for them to observe whilst the research tool is in development.

6b. Grant making (prior year)

----- Start of picture text -----
2022
£
VCSE Health and Wellbeing Alliance 33,782
Criminal Justice in Wales (small grants) 50,400
Inspiring Futures 89,577
At the end of the year 173,759
----- End of picture text -----

Most grants are made to solicit expertise from specialist organisations: As part of the Health and Wellbeing Alliance, expertise was sought from Revolving Doors a Lived Experience Advisory Group to set up a Lived Experience Steering Group for engagement that would benefit and guide health work and to establish any emerging needs in Health and Justice. Hibiscus provided feedback of health and wellbeing needs of racially minoritised women in contact with the CJS – by exploring the health and wellbeing needs of racially minoritised women in contact with the criminal justice system, with specific focus on how this has developed as a result of the pandemic.

Working with the Criminal Justice in Wales Board to contribute towards the Race Equality Community Engagement Scheme by managing the coordination of the CJIW race equality grant allocation process. CJIW will invite third sector organisations across Wales to apply for a grant up to £5000, with flexibility to consider application for up to £10,000 for consortium bids. The grants were provided to organisations to enable engagement with racially minoritised communities including Gypsy, Roma and Travellers people from across Wales to feed into the boards anti-racism plan.

Inspiring futures is a research project developed by the University of Cambridge for the development of a research tool to measure the effectiveness of the arts in a criminal justice settings. With the support of the Paul Hamlyn Foundation, 7 Arts Partners were commissioned to develop courses, performances and forums to provide vital feedback to the University of Cambridge for them to observe whilst the research tool is in development.

7. Net income / (expenditure) for the year

This is stated after charging / (crediting):

----- Start of picture text -----
2023 2022
£ £
Depreciation 5,190 1,616
Operating lease rentals:
-
Property 42,358
Auditor’s remuneration (excluding VAT):
Audit 9,340 8,000
----- End of picture text -----

59 / Clinks – Annual report & financial review for the year ended 31 March 2023

8. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

----- Start of picture text -----
2023 2022
£ £
Salaries and wages 971,817 1,069,349
- -
Termination cost
Social security costs 103,579 104,165
Pension contributions and
92,616 54,861
other employee benefits
1,168,012 1,228,375
Regular reviews are undertaken to ensure that Clinks has the right blend of professional
business focus, strategic direction and sector knowledge.
The following number of employees received salary and employee benefits
(excluding employer pension costs) during the year between:
2023 2022
No. No.
£80,000 - £89,999 0 1
----- End of picture text -----

Regular reviews are undertaken to ensure that Clinks has the right blend of professional business focus, strategic direction and sector knowledge.

9. Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

----- Start of picture text -----
2023 2022
No. No.
Projects 17.0 16.0
Support 12.0 14.0
-
Governance 1.0
29.0 31.0
----- End of picture text -----

10. Related party transactions

There are no related party transactions to disclose for 2023 (2022: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

11. Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

The total employee benefits including pension contributions of the key management personnel were £259,802 (2022: £283,211). The Leadership Team comprises of the CEO plus 3 key employees. In February 2023, Clinks changed structure and introduced a new DCEO post to diversify the risk of loss of key personel and support its inclusive culture by offering part-time senior roles.

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil). Trustees’ expenses represents the payment or reimbursement of travel and subsistence costs totalling £285 (2022: £85) incurred by trustee (2022: Nil) members relating to attendance at meetings of the trustees.

60 / Clinks – Annual report & financial review for the year ended 31 March 2023

12. Tangible fixed assets

----- Start of picture text -----
Computer
equipment Total
£ £
Cost or valuation
At the start of the year 91,883 91,883
Additions in year 972 972
At the end of the year 92,855 92,855
Depreciation
At the start of the year 74,727 74,727
Charge for the year 5,190 5,190
At the end of the year 79,917 79,917
Net book value at the
end of the year 12,939 12,939
At the start of the year 17,157 17,157
All of the above assets are used for charitable purposes.
13. Debtors
2023 2022
£ £
Trade debtors 41,768 15,459
Other debtors 22,464 12,427
Prepayments 14,714 9,744
78,946 37,630
----- End of picture text -----

14. Creditors: amounts falling due within one year

----- Start of picture text -----
2023 2022
£ £
Trade creditors 18,700 98,489
Taxation and social security 42,237 42,156
Other creditors 32,060 (24,913)
Accruals 42,032 43,016
Deferred income 20,240 20,000
155,269 178,748
15. Deferred income
2023 2022
£ £
Balance at the beginning of the year 20,000 147,000
Amount released to income in the year (20,000) (147,000)
Amount deferred in the year 20,240 20,000
Balance at the end of the year 20,240 20,000
----- End of picture text -----

Deferred income comprises membership and grant income received during the year for use in 2023/2024.

61 / Clinks – Annual report & financial review for the year ended 31 March 2023

17a. Analysis of net assets between funds (current year)

----- Start of picture text -----
General
unrestricted Restricted Total funds
£ £ £
-
Tangible fixed assets 17,157 17,157
Net current assets 311,323 15,290 326,613
Net assets at the end of the year 328,480 15,290 343,770
17b. Analysis of net assets between funds (prior year)
General
unrestricted Restricted Total funds
£ £ £
-
Tangible fixed assets 17,157 17,157
Net current assets 426,265 18,588 444,853
Net assets at the end of the year 443,422 18,588 462,010
----- End of picture text -----

17b. Analysis of net assets between funds (prior year)

18a. Movements in funds (current year)

----- Start of picture text -----
at 1 April Income Expenditure at 31 March
2022 & gains & losses Transfers 2023
£ £ £ £ £
Restricted funds:
-
Arts Alliance 12,570 120,552 (117,832) 15,290
-
Lloyds Bank Foundation for England & Wales 2,611 97,255 (99,865)
- - -
Criminal Justice Board for Wales 5,000 (5,000)
- - -
Plymouth City Council 41,632 (41,632)
Department for Health and Social Care – - - -
70,776 (70,776)
VCSE Health and Wellbeing Alliance
- - - - -
Making Every Adult Matter – Policy
-
City Bridge Trust 54,350 (54,350)
- - -
Ministry of Justice – Infrastructure 550,000 (550,000)
- -
Greater London Authority – Grassroots Society 3,408 (3,408) ()
- - -
Barrow Cadbury Trust – Policy Enagagement 50,000 (50,000)
-
Total restricted funds 18,588 989,565 (992,863) 15,290
Unrestricted funds:
- -
Aurum Trust 40,000 (13,334) 26,666
- - - - -
Esmée Fairbairn Foundation
- - -
AB Charitable Trust 50,000 (50,000)
- - - - -
Tudor Trust
- - -
Garfield Westen 75,000 (75,000)
- - -
Porticus 30,000 (30,000)
- -
J Leon 10,000 (10,000)
- - - - -
Woodbeding (Monument Trust)
- -
Bromley Trust 20,000 (20,000)
-
General funds 443,422 88,702 (243,360) 288,765
-
Total unrestricted funds 443,422 313,702 (441,694) 315,431
- - - - -
Designated funds
-
Total unrestricted funds 443,422 313,702 (441,694) 315,431
-
Total funds 462,010 1,303,267 (1,434,557) 330,721
----- End of picture text -----

62 / Clinks – Annual report & financial review for the year ended 31 March 2023

18b. Movements in funds (prior year)

----- Start of picture text -----
at 1 April Income Expenditure at 31 March
2021 & gains & losses Transfers 2022
£ £ £ £ £
Restricted funds:
- -
Arts Alliance 237,236 (224,666) 12,570
-
Lloyds Bank Foundation for England & Wales 4,040 95,355 (96,784) 2,611
- - -
Criminal Justice Board for Wales 55,000 (55,000)
Department for Health and Social Care – - - -
93,500 (93,500)
VCSE Health and Wellbeing Alliance
- - -
Making Every Adult Matter – Policy 11,850 (11,850)
-
City Bridge Trust 9,127 54,100 (63,227)
- - -
Her Majesty’s Prison and Probation Service 550,000 (550,000)
-
Greater London Authority 8,239 25,000 (29,831) 3,408
- - -
Barrow Cadbury Trust – Policy Engagement 50,000 (50,000)
-
Total restricted funds 21,406 1,172,041 (1,174,859) 18,588
Unrestricted funds:
- - -
Paul Hamlyn Foundation 50,000 (50,000)
- - -
Esmée Fairbairn Foundation 65,000 (65,000)
- - -
AB Charitable Trust 50,000 (50,000)
- - -
Tudor Trust 2,000 (2,000)
- - -
Garfield Weston Foundation 75,000 (75,000)
- -
Porticus 45,458 (45,458)
-
J Leon 10,000 (10,000)
- - -
Woodbeding (Monument Trust) 50,000 (50,000)
-
Bromley Trust 10,000 (10,000)
General funds 424,700 99,753 (110,144) 29,113 443,422
Total unrestricted funds 424,700 457,211 (467,602) 29,113 443,422
Designated Funds:
- - -
Website, office move 29,113 (29,113)
-
Total unrestricted funds 453,813 457,211 (467,602) 443,422
-
Total funds 475,219 1,629,252 (1,642,461) 462,010
----- End of picture text -----

Purposes of restricted funds

Arts Alliance

Clinks is working with a range of different organisations to improve policies and practice in relation to arts-based work with people with a lived experience of the criminal justice system and their families. This includes developing the Arts Alliance as the main national network for arts organisations that work in the criminal justice system.

Lloyds Bank Foundation for England & Wales

Develops an influential sector voice and, leadership with vision for the voluntary sector working in criminal justice, in particular small and specialist organisations by build on our existing strong relationships with key stakeholders, at both national and regional level, in order to increase engagement and influence.

City Bridge Trust and Civil Society Roots Fund

Funding for London Development Officer to develop expertise on the voluntary sector working in criminal justice in London, its strengths and weaknesses and its challenges and opportunities: provide a range of support to the sector, including a comprehensive programme of information; ensure the London sector’s voice is heard and its important work is recognised, at both regional and national level; support partnerships within and between sectors.

Women’s Capacity Building

Funded by the MoJ, Clinks will deliver a programme of training and support to voluntary organisations that offer specialist services to vulnerable women. The programme will focus on capacity building and sustainable development, providing a range of interventions alongside a legacy of resources and toolkits that can be used to support continued development

Women’s Network

On the dissolution of Women’s Breakout, the balance of assets was transferred to Clinks. Clinks has committed to continue its work on women in the criminal justice system committing £100,000 (2 x £50,000 over the 2019/20 and 2020/21 years respectively) to grow support for the women’s sector.

Department for Health and Social Care – VCSE Health and Wellbeing Alliance

Clinks with other strategic partners assemble as the Health & Wellbeing Alliance, Clinks, along with NACRO, Birth Companions and Recoup are seeking to address Health issues such as substance misuse or mental health problems which can lead to contact with the Criminal Justice System. Addressing the health needs of this group can reduce re-offending, and have a positive impact on the health of their communities.

Making Every Adult Matter – Local Development and Making Every Adult Matter – Policy

Local Development – The MEAM approach was developed to provide a non-prescriptive framework for areas to develop a coordinated and flexible approach to supporting adults with multiple and complex needs. At present there are 11 areas across the country developing the MEAM approach and Clinks provides local development support to two of these. The MEAM Coalition also provides support to the 12 Big Lottery Fulfilling Lives areas.

Policy – Clinks deliver the Voices from the Frontline project, as part of an embedded policy team across the MEAM coalition partners. The project aims to raise the voice of people experiencing multiple needs to government, as well as highlighting the impact of policies on this group.

Barrow Cadbury Trust – Policy Engagement

To support Clinks’ senior level policy and political engagement work.

Ministry of Justice – Infrastructure Fund

A strategic grant from the Criminal Justice Group to deliver outcomes in relation to representation and voice, communication and partnership working.

63 / Clinks – Annual report & financial review for the year ended 31 March 2023

19. Analysis of cash and cash equivalents

----- Start of picture text -----
at 31 March
at 1 April 2022 Cash flows 2023
£ £ £
Cash at bank and in hand 286,970 (180,359) 106,611
Notice deposits (less than three months) 297,903 150 298,053
Total cash and cash equivalents 584,873 (180,209) 404,664
----- End of picture text -----

22. Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

Reference and administrative information

----- Start of picture text -----
||| |---|---| |Company number|3562176| |Charity number|1074546| |Registered office and| |82A James Carter Road, Mildenhall, Suffolk IP28 7DE| |operational address| |Country of registration|England and Wales|

----- End of picture text -----

Country of incorporation United Kingdom

Trustees

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

----- Start of picture text -----
||||| |---|---|---|---| |•|Roma Hooper OBE – Chair|•|Donna Everett| |•|Simon Alsop – Treasurer|•|Maisie Hulbert| |•|Salim Baba|•|Kelly Loftus| |•|Richard Booty (resigned February 2023)|•|Simon Ruding| |•|Rachael Byrne (retired November 2022)|•|Jessica Southgate| |•|Amina Ditta| |Key management|Anne Fox – Chief Executive Officer| |personnel| |Bankers|CAF Bank Limited, 25 Kingshill Avenue, West Malling, Kent ME19 4JQ| |Auditor|Sayer Vincent LLP, Chartered Accountants and Statutory Auditor| |Invicta House, 108-114 Golden Lane, London EC1Y 0TL|

----- End of picture text -----

64 / Clinks – Annual report & financial review for the year ended 31 March 2023

Funder summary

We continued to evolve our approach to income generation, focusing our resources on a select number of trusts and foundations in addition to increasing our efforts to self-generate income.

We are continuing to look at how we can diversify our income streams to ensure the stability of Clinks in a challenging fundraising landscape. During this period, we were grateful to receive a new three-year grant from Arts Council England, securing the future of the National Criminal Justice Arts Alliance, in addition to a new two-year grant from the Barrow Cadbury Trust which will enable us to continue to amplify the voice of the sector from May 2023.

65 / Clinks – Annual report & financial review for the year ended 31 March 2023

Thank you to our funders

We would like to take this opportunity to thank all of those who have donated to our work and supported us during what has been a challenging year for both Clinks and the voluntary sector working in the criminal justice system. The flexibility, understanding and support from our funders and partners has ensured we have continued to provide vital support to the sector over the year. Our funders were:

AB Charitable Trust; Arts Council England; The Aurum Charitable Trust; Barrow Cadbury Trust; Bromley Trust; City Bridge Trust; Criminal Justice in Wales Board; Department of Health and Social Care; His Majesty’s Prison and Probation Service; Ministry of Justice; J Leon Group; Lloyds Bank Foundation England and Wales; Paul Hamlyn Foundation; Plymouth City Council; Porticus UK.

We’d also like to thank our partners this year, University of Cambridge and Make Every Adult Matter Coalition.

66 / Clinks – Annual report & financial review for the year ended 31 March 2023

82A James Carter Road Mildenhall Suffolk IP28 7DE

020 7383 0966 info@clinks.org @Clinks_Tweets www.clinks.org

Our vision

Our vision is of a vibrant, independent and resilient voluntary sector that enables people to transform their lives.

Our mission

To support, represent and advocate for the voluntary sector in criminal justice, enabling it to provide the best possible opportunities for individuals and their families.

Join Clinks: be heard, informed, and supported

Are you a voluntary organisation supporting people in the criminal justice system? Join our network of over 600 members. Clinks membership offers you:

• Support from a community of like-minded professionals. Membership starts at just £80 per year and is free for small and specialist organisations. www.clinks.org/membership

Published by Clinks © 2023. All rights reserved.

Clinks is a registered charity no. 1074546 and a company limited by guarantee, registered in England and Wales no. 3562176.

Design and photography: Fovea Creative / www.foveacreative.ukº

Clinks Financial review 2022-23_Final for

signing

Final Audit Report

2023-10-24

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