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2024-03-31-accounts

Registered number: 03791535 Charity number: 1079046

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Unaudited

Trustees' Report and Financial Statements

For the Year Ended 31 March 2024

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Contents

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 21
Trustees' Responsibilities Statement 22
Independent Examiner's Report 23
Statement of Financial Activities 24
Balance Sheet 25
Notes to the Financial Statements 26 - 39

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Reference and Administrative Details of the Charity, its Trustees and Advisers For the Year Ended 31 March 2024

Trustees Faye Goldman
Trevor Dighton (appointed 17 July 2024)
Carolyn Braby (appointed 17 July 2024)
Thomas Wheatley
Hamis MacLellan
Steven Lorber
Mandeep Mahil
Leigh Hardy
Caroline Bald (resigned 18 October 2023)
Mark Day (resigned 14 May 2024)
Michael Reinsoo (resigned 17 November 2023)
Mark Rowe (resigned 21 March 2024)
Emma Wilson (resigned 17 June 2024)
Kam Stevens (appointed 16 October 2024)
Peter Atherton (appointed 16 October 2024)
Belinda Winder (appointed 16 October 2024)
Rich McStraw (appointed 16 October 2024)
Harmohinder Sanghera (appointed 16 October 2024)
Fionnuala Ratcliffe (appointed 16 October 2024)
Company registered
number
03791535
Charity registered
number
1079046
Registered office
Maidstone Community Support Centre
39-48 Marsham Street
Maidstone
Kent
ME14 1HH
Accountants
Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
Independent Examiner
Samantha Rouse FCCA DChA
Kreston Reeves LLP
37 St Margarets Street
Canterbury
Kent
CT1 2TU

Page 1

GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a company, limited by guarantee, as defined by the Companies Act 2006.

Following an extensive review of Unlock’s memorandum and articles of association, the board of trustees unanimously passed a new set of articles of association by special resolution in June 2020. The new articles of association provide for greater clarity and practical ease of administration, including setting trustee tenure periods and the appointment of a vice chair. There were no changes to the objects, rules on paying a trustee or what happens if the charity is wound up. The articles of association were submitted to and accepted by the Charity Commission, with the Commission’s records being updated accordingly in July 2020. Companies House was also notified.

Recruitment and appointment of trustees

The board carries out an annual review to decide whether there is a need to recruit new trustees. If during the year a trustee leaves, the board will decide whether to recruit at that time. New trustees are openly recruited through advertisement across appropriate forums. No new trustees were appointed this year.

Trustee induction and training

New trustees have an induction session at Unlock’s office or virtually to meet other trustees, staff, and volunteers to gain a better understanding of Unlock’s work, priorities, and how it operates. They are given the charity’s key documents and assigned guidance to read issued by the Charity Commission and Companies House.

Organisational structure

Unlock is a charitable company governed by a board of trustees with day-to-day operations delegated to the Chief Executive.

Risk management

The trustee board has carried out a review of the major risks facing the charity. A risk register is in place which prioritises these risks and identifies mitigating factors, systems, and controls in relation to each. Trustees follow a comprehensive monitoring and review process to review identified risks regularly and to capture new risks that may arise and ensure that systems are in place to manage and mitigate these risks.

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Governance

Trustees attend scheduled board meetings four times a year. In 2023-24 the trustee attendance rate was 83%. One additional board meeting was held to discuss the annual plan and budget for 2024/25. Individual trustees lead on identified portfolios including safeguarding, risk management, whistleblowing, finance, GDPR (General Data Protection Regulation), digital development, human resources, Charity Governance Code, and fundraising. They are encouraged to attend training events and seminars to develop their roles and increase their contribution to the charity's governance. Trustees also undertake ad-hoc tasks as and when required and task-specific working groups are formed as needed and meet separately.

Unlock operates within an equal opportunities framework that is inclusive of people with criminal convictions and seeks to attract trustees with a wide range of backgrounds and experience. Approximately a third of our trustees and staff have a criminal record.

A working group which involves staff and trustees oversees and drives forward Unlock’s equity, equality, diversity and inclusion agenda in line with our strategic priorities.

Safeguarding

Unlock has a robust safeguarding policy and other related policies including whistleblowing with named lead trustees for both. In this reporting period, no safeguarding incidents have been identified as relevant for reporting to the Charity Commission via a serious incident report and no whistleblowing concerns were raised.

Management

Management and development of the charity are delegated to the Chief Executive who reports directly to the chair of trustees. A framework of financial delegation is set out in finance policies and procedures. Systems for line management, appraisal, staff development and supervision are in place, together with grievance and complaints procedures.

Remuneration policy

A remuneration committee review staff salaries and related terms and conditions annually and propose increases. The CEO submits recommendations and the rationale for salary increases to the remuneration committee for review. The renumeration committee consider the proposal and recommend increases for approval by the full board.

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Public Benefit

Unlock assists people with criminal records to live positive lives, move on from their past and contribute fully to society. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2). Our activities and beneficiaries are described below and in the ‘About Us’ section of our website: www.unlock.org.uk.

Compliance with prevailing laws and regulations

The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).”

OBJECTIVES

As stated in our governing document, Unlock’s charitable objects are:

“To advance education and promote the rehabilitation and reintegration of people who have received a criminal record (including those who have suffered a legal restriction on their liberty at any penal establishment as a punishment imposed by a court of law, received a non-custodial sentence, fine or any other court or other recorded disposal, such as a police caution), in particular but not exclusively by the provision of information, advice, advocacy and training, and the undertaking of research and policy work, with the object of improving the conditions of life of the aforementioned persons.”

Purpose

Unlock is a national independent advocacy charity that supports, speaks up and campaigns for people facing stigma, prejudice and discrimination because of their criminal record. We believe that everyone should be able to move on from their past and contribute fully to society. We provide information, give advice and take on cases to help people overcome the obstacles they are facing because of their criminal record. Many people feel like they are serving a second sentence of stigma and discrimination. To challenge this injustice we collect evidence, speak out and campaign for change so that policies, practices and attitudes allow people the opportunity to reach their full potential.

Vision

Our vision is of a fair and inclusive society where people with criminal records are free from stigma, prejudice and discrimination.

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Mission

Our mission is to advocate for people with criminal records so they can move on positively in their lives. Specifically, we:

The issues faced by people with criminal records

Prevailing attitudes and language such as “offenders”, “ex-offenders” and “prisoners”, fail to acknowledge the substantial number (over 12.5 million people) and wide diversity of people in this country, from all walks of life, who have a criminal record. Most people are convicted on only one occasion, 90% do not receive a prison sentence and of those who do go to prison, 47% have sentences of less than 6 months and 71% have committed a non-violent offence.

Disclosure

The current criminal record system requires disclosure of cautions and convictions beyond the completion of any sentences – sometimes for the rest of someone’s life. There is a popular emphasis on an individual’s responsibility to rehabilitate themselves following a conviction but regardless of how much effort a person makes, there are many significant barriers to getting jobs and promotions, accessing education, training, housing, financial services, travel abroad, volunteering and in many other areas of everyday life. The situation is further complicated by issues of intersectionality and the complex relationship between disadvantage, discrimination and criminal records that entrenches social and economic inequality.

Our approach

Independent

We believe it is important that we hold government, agencies and others to account. We also believe it is important that people with criminal records trust us. That’s why we’re independent: Unlock neither seeks nor accepts direct funding from Ministry of Justice and this is crucial to our model of working. While we aim to work constructively with government and other partners wherever possible, we are also at liberty to take a critical stance on policies which unfairly restrict opportunities for people with criminal records.

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We speak truth to power. As a result, the people for whom we exist, and our supporters and funders can be sure that our sole motivation is to improve the life chances of people with criminal records. Our power comes from our knowledge of what’s happening to people with criminal records, publishing reports, persuading the unwilling, encouraging good practices and exposing those practices which are unacceptable. We’re politically independent - but we are not neutral about our agenda of change to criminal records.

Involve and include people with criminal records

We believe that personal experience is intrinsically valuable, so we recruit people with criminal records throughout the organisation (and particularly as staff and volunteers to deliver our frontline support). Peer experience offers a bridge of understanding, awareness and empathy to people who sometimes find it hard to talk about the issues they face. We also have a trustee board where a third of the members have a criminal record. We proactively involve and support people to contribute to our advocacy, campaigns and policy work, because people with criminal records know best about the problems that they face. We also acknowledge the value that people with criminal records bring to Unlock due to their knowledge, skills and experience, apart from their specific life experience of the justice system.

Ear to the ground, voice at the top

Every day we listen and engage with around 40 people who face difficulties because of their criminal record. We have a proven track record of identifying issues, finding solutions and putting them into practice. We influence policy and create systemic change, continually punching above our weight to achieve large-scale outcomes with employers, service providers, advice agencies and government. Too often, policies and systems divide and disempower people, and politicians and organisations hoard rather than share power. We create platforms and build confidence and capacity for individuals to take more power and to influence.

Think big. Act big. Stay small .

We are a small charity with big ambitions. We constantly adapt our work so that we better meet the needs of the people for whom we exist. To do this, we need to make tough choices; we can’t do everything. Longer term, it is important that we can ensure that the organisation’s core work continues, which means working efficiently and effectively.

Work in partnership

We collaborate and build strategic partnerships with like-minded organisations to maximise our impact. If we are to achieve real change, we also need to work with people and organisations that are different to Unlock, and to develop partnerships that influence the way in which they think and behave.

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ACTIVITIES AND IMPACT 2023-24

Organisational development

Strategy and planning

In April 2021 we launched our strategic plan, Tackling Injustice, Changing Lives . An annual organisational workplan allows us to track progress towards our key priorities, ensuring implementation is in line with our strategy. The board receives a quarterly update report against the activities, opportunities, challenges and outcomes in both the workplan and Unlock’s strategic priorities.

Our three overarching priorities

  1. People should have knowledge, skills, confidence and support to overcome the

  2. disadvantages related to their criminal record . We will reach more people by helping them to self-serve digitally, and we will strengthen our capacity to support people more. Together, this will enable people with criminal records to be aware of their rights, know where to turn for advice, and be able to challenge the stigma and discrimination they are facing.

  3. People with criminal records should be free from stigma, prejudice and

discrimination as a result of government, employers and others having policies, practices and attitudes that support their fair treatment . We will be a powerful voice in pushing for change to legislation, policies, and practices, using strategic litigation to bring about change, and increasing the research and evidence base to support us to achieve change at a policy and systemic level.

  1. We will maintain good governance and develop Unlock’s sustainability and

  2. resilience . We will translate our priorities into fully funded and resourced delivery, develop unrestricted funding streams including support from donors and philanthropists, and by growing earned income, continue to measure ourselves against the Charity Governance Code and ensure that we maintain a focus on increasing diversity and inclusion, with the aim of being representative of all sections of society

Board, employees and volunteers

Following the departure of Angela Cairns (CEO) in May 2023, two Joint Interim CEOs were appointed. During the year, our fundraising manager left Unlock and was replaced. We recruited someone with lived experience for a newly created 12-month training placement role. Additionally, we temporarily welcomed a policy worker to support our university project and a strategic policy advisor.

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Caroline Bald (Trustee) and Michael Reisno (Treasurer) resigned from the board. The Chair of Trustees, Mark Rowe resigned from the board and was replaced by Faye Goldman. Mark's support to Unlock, first as a trustee and most recently as Chair has been invaluable and we wish to place on record our sincere thanks to Mark for his commitment and leadership.

Volunteers with lived experience continue to provide expert advice to people who contact our helpline. We are grateful for their time and the commitment they give to Unlock and the people we support. During the year, we have welcomed five new volunteers including three who joined us on Release on Temporary Licence from prison. A total of five volunteers left Unlock during the period, three having secured paid work and two pursuing new opportunities in different sectors.

Advice, information and support

Unlock provides information, advice and support for people with criminal records, their families and friends and the professionals who work with them. These are delivered directly through our helpline, volunteering scheme and training for professionals working to support people with criminal records within their own organisations, and indirectly through our online resources.

The Helpline

Unlock’s helpline provides confidential, accurate and reliable and non-judgemental information, advice and support for people with criminal records. People can talk to an advisor on the telephone and get support and advice via WhatsApp, email and online resources. The helpline is delivered by trained staff and volunteers with a criminal record. Their personal experience allows them to offer an empathetic response to people seeking our help.

2022/2023 2023/2024
Direct Support
Helpline contacts 8,730 9,942
Case Work (Completed) 5 4
Self-help Support
Visits to information/advice pages of
website		 1,889,899 1,727,877
Disclosure calculator 37,912 49,594

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The number of contacts to the helpline in 2023/24 rose by approximately 14% to 9,942. The top five topics were:

Employment disclosure advice

Enhanced Disclosure and Barring Service (DBS) checks

Filtering Basic DBS checks Police records

Helpline Impact

We empower helpline users with information that will help them to understand and improve their individual circumstances. For example, getting jobs, accessing education opportunities and training and travelling abroad. Individuals will often feel better able to cope with the challenges of living with a criminal record. They feel less isolated because they have access to a community of others who share their desire to move on in life. They become better able to engage with wider society.

Feedback from helpline contacts helps us to monitor the quality of support we provide, track outcomes and identify recurring and arising issues. It helps build an evidence base which underpins our work advocating for changes to policy, practice and legislation.

“Thanks for existing. You’ve made it very easy for people like myself to find good advice and provide reassurance.”

“I’m so grateful, you cannot imagine. Your email response means so much to me. When you sink so low as a family, as a person, you need to find a way to support your son in clawing his way back. The time you took to answer my many questions is helping so much. Thank you for replying without any judgement.”

The following examples show some of the ways one-to-one support can be positive for Unlock callers:

Terry – When Terry contacted the helpline he had been trying to get car insurance for his 20-year-old son who had an unspent conviction for a motoring offence. Terry had bought his son’s first car but then found that the majority of insurers wouldn’t insure him. Those that would quoted premiums of between £11,600 and £26,000 per annum.

We advised Terry to contact one of the insurance brokers on our list of specialist brokers who provide insurance to people with unspent convictions. After speaking with one of them, Terry was offered a fully comprehensive policy at a cost of £5178 per annum.

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Within an hour of providing the quote, the broker had sent Terry all the policy documents which Terry presented to his son when he got home from work.

Khalid – In 2004 Khalid was convicted of three counts of aggravated bodily harm (ABH) and sentenced to 12 months in prison. He advised us that he had travelled to the USA for work in the past and had applied for a visa from the US Embassy. His visa was due to be renewed and as his conviction was spent, Khalid assumed that he would be able to travel under the Visa Waiver Scheme (ESTA).

We explained to Khalid that visa applications were exempt from the Rehabilitation of Offenders Act and he would be required to disclose both spent and unspent convictions on the ESTA application form. If he were to tick the ‘No’ box on the form, the US Embassy could potentially link this back to his previous - - visa application when he had disclosed his 12 month prison sentence. Non disclosure on the ESTA form could potentially lead to not only his ESTA being refused but also future visa applications.

Several months later Khalid advised that he had applied to the US Embassy, disclosing his conviction and his visa had been renewed for a further ten years. The Embassy confirmed that while he was required to disclose his ABH conviction, his offence was no longer considered inadmissible.

Volunteering at Unlock

Unlock’s volunteering scheme has been running for 15 years and provides opportunities for people with criminal records to support others, build confidence and self-esteem and gain valuable employability skills and experience. Volunteers train as frontline advisors working alongside staff to provide peer-delivered information, advice and support. Volunteering is open to those living in the community as well as those on day release from prison. Remote volunteers offer support as content writers and researchers.

All frontline volunteers go through an intensive training programme including our CIPD accredited Advising with Conviction workshop, safeguarding and confidentiality modules. Volunteers are also offered the opportunity to study for a Level 2 NVQ in Information, advice and guidance which one volunteer achieved this year.

During the year Unlock’s volunteers gave 1,248 hours of their time and dealt with 10% of all helpline enquiries. We are incredibly grateful for this support as without it, we would be unable to assist the number of people we do each year.

We had planned to open a new advice hub in London in 2023/24 to provide more people from marginalised communities the opportunity to volunteer with us. Due to the current economic climate and resourcing issues, this was put on hold for a minimum of six months. In 2024/25 we aim to extend the range of volunteering opportunities available including increasing the number of remote volunteers.

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Individual case work

On occasion, our helpline team will go beyond normal helpline support to take up a case on behalf of an individual. Cases are taken on to achieve a positive outcome for the person, or where the intervention supports our current policy work and could potentially increase our body of evidence and/or benefit many people.

The following are examples of successful challenges:

Support for people in prison

Our helpline regularly receives letters and calls from people in prison on a range of issues, but particularly about resettlement. Unlock’s helpline telephone number is on the prison pre-approved list meaning a person in prison can call us for information and advice without having to get prior permission.

We have continued to work with a group of men from HMP Oakwood (a Category C prison in Staffordshire) and HMP Sudbury (a Category D prison in Derbyshire) to prepare them for work whilst on ROTL (Release on Temporary Licence). We also supported the Connect Resettlement Team at HMP Rye Hill (a Category B prison in Warwickshire exclusively housing individuals convicted of sexual offences) to develop resettlement packs for prison leavers.

In July 2023 we provided information on ‘What, when and how to disclose a criminal record’ together with examples of self-disclosure statements for prison in-cell services. As well as providing information on Unlock’s services, it is hoped that these guides will better prepare individuals leaving prison to disclose their criminal record.

During the year we recorded a series of podcasts for Prison Radio’s ‘Life after Prison’ programme. These podcasts covered a range of subjects including how to find paid employment, common licence restrictions and progression once in employment.

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Supporting people digitally

With approximately 12.5 million people in the UK having a criminal record, our website is a useful source of information and guidance on issues such as employment, insurance, travel, education, housing, relationships, finance and disclosure. Our online resources enable people to find the information they need, at a time and in a way that suits them.

In 2023/24 there were 1,727,877 visits to our information and advice pages. This is a slight decrease on the number of visitors in 2022/23 but we believe this was due to the introduction of Google Analytics 4 (GA4) which is considered more accurate in collecting website and app data than previous versions. The most popular pages viewed were our guides to filtering and travelling to the USA.

Our online disclosure calculator which helps people find out if/when their conviction is spent and filtered was used by 49,594 people during the year.

Training: supporting organisations and practitioners

Unlock ran 22 training workshops/webinars during the year with a total of 242 attendees. In-house training sessions were delivered to organisations such as Crisis, Portsmouth City Council, Mind, EDF, Social Care Wales, Ingeus, Black Country NHS Trust, Uber Thames Clippers, City of London and the Longford Trust.

“Another gargantuan thank you to Unlock for delivering an exceptional training session today. We have all come away with a wealth of invaluable knowledge and I can’t tell you how empowering and affirming it is to have this in the tool kit.”

The income generated from training supports our wider work.

Our aim during 2024/25 is to increase Unlock’s earned income through the delivery of more workshops/webinars to support organisations, practitioners and employers and the development of a new online learning course.

Policy and advocacy

Unlock’s “ear to the ground, voice at the top” approach means we listen to people with criminal records to learn about the issues they face. Then we identify where we can advocate for change at systemic, structural and legal levels to resolve them.

The change to reduce spending periods set out in the Police, Crime, Sentencing and Courts (PCSC) Act were brought in on October 28 2023. This had an immediate positive impact for thousands of people, giving hope to some people whose convictions would previously never have become spent. We worked closely with the Ministry of Justice to celebrate this change and ensure everyone affected knew about it.

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There also continued to be challenges in relation to pushing for a fairer system, with safeguarding concerns often countering more progressive policies. This is a consequence of the complexity of the system leading to misunderstandings about the distinction between disclosing criminal records and the barring process, which exists to safeguard children and vulnerable adults. This means the focus of our policy work has had to include arguing against regressive change as well as looking for opportunities for progression.

Some key activities and achievements this year

#FairChecks campaign

We work with our partner Transform Justice on the FairChecks campaign, which looks to build parliamentary support for fundamental reform of the criminal record system. We continue to call for the following changes to legislation:

As well as raising awareness about the campaign, we also produced draft legislative changes and discussed possible bills which could be used to introduce the changes.

In addition to the three specific asks, we also called for a fundamental review of the legislation governing the criminal record system.

We spoke or presented at the following events:

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Parliamentary work

We continued to push for a root and branch review of the criminal records system, referencing the need for this in most briefings and posts we have published and/or shared with parliamentarians, linking specific issues to the wider reform that is needed.

Some key activities and achievements this year

We worked on the following bills as they passed through parliament, including engaging with relevant officials and parliamentarians and publishing briefings on key issues.

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Fair access to employment

We know that one of the biggest barriers faced by people with criminal records relates to finding a job or progressing with their career. Our work aims to tackle the underlying systemic and practical barriers by pushing for legislative change, overarching guidance encouraging better practice and supporting individual employers to introduce fairer recruitment practices.

Some key activities and achievements this year

We also spoke at a number of events or webinars about inclusive recruitment, including those organised by Business in the Community, the Responsible Business Initiative for Justice, Saracens Foundation and Inclusive Employers.

Unlocking students with criminal records

This work was funded by the Bruno Schroder Trust.

People with criminal records face numerous barriers in accessing higher education. Many higher education institutions (HEIs) ask about cautions/convictions as part of their admissions policy, which can deter people from applying as well as being used to exclude those who do apply.

Our universities work aims to increase the number of HEIs with fair and inclusive policies and practices from the point that prospective students apply to study and throughout their university stay. The aim is that more people with criminal records can access and benefit from higher education.

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Some key activities and achievements this year

We developed and published the Fair Study Toolkit for Higher Education Institutions to support them being more inclusive in relation to admissions from people with criminal records as well as ongoing support for students with criminal records. It was visited more than 2,200 times since its launch at the end of 2023/4 and is now linked from the UCAS website.

We attended about 50 meetings with HEIs or sector organisations which included:

By March 2024, at least 41% of universities in England and Wales were using Unlock as a source of information for best practice in relation to applicants and students with criminal records.

We also supported individuals with criminal records to either navigate the admissions process or challenge unfair decisions.

Unlock publications

Throughout the year we published reports and briefings and responded to government consultations.

Consultation responses:

Original research

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Briefings

We also developed and published a new toolkit to help people take action if they have concerns about how their criminal record information is being used.

Equality, Equity, Diversity and Inclusion

We developed a new EEDI strategy, which runs from 2023-26 and guides all aspects of our work. Read the full strategy here: Unlock’s EEDI strategy 2023-26

We introduced some new measures in respect to equality, equity, diversity and inclusion (EEDI). This included adding it as a standing item to Board meetings and regular staff meetings, adding it to the annual appraisal forms and changing the diversity forms that we use for recruitment purposes.

We reviewed and updated Unlock’s criminal record policy.

There were two half-day training sessions on EEDI for staff and trustees, funded by the Esmee Fairbairn Foundation.

We set up and worked with a young adult panel, who gave us feedback, both written and verbal, on the following areas of Unlock’s work: digital and communications, advice and helpline, policy and advocacy. They were extremely helpful and enthusiastic and gave us particularly instructive feedback about the way we present information, how we could improve this for their demographic, how we could reach more young adults and how we can ensure that the policy messages we promote resonate with them.

Communication and engagement

Press and media

Our press and media engagement work underpins everything we do at Unlock. It raises awareness about our advice services, signposting people to our website and helpline as well as supporting our campaign and policy objectives. The stories of people with criminal records continue to be central to our message – we continually review and update our internal processes to ensure we are including not only their experiences but their voices in a supportive and respectful way.

This year we have built more positive relationships with media contacts on a wider range of topics, as we not only talk about the criminal record system but also wider issues that impact people with criminal records. In particular, it was great to have positive national media interest in the PCSC changes, which was a great opportunity for us to celebrate the right to be rehabilitated. There is also increasing interest in the importance of employment for people released from prison, and this allowed us to talk more widely about inclusive recruitment.

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Here are a few key examples of positive media engagement:

Social media

We use various social media channels such as Twitter, Facebook and LinkedIn. We find that they are each useful for slightly different audiences. Even with the exodus of people from Twitter, it is still used for engagement by the media and key policy stakeholders – although positive engagement on the site does continue to drop off. Facebook is a good way of reaching people with criminal records more directly, as we have an engaged group of people engaging with us there. LinkedIn is the channel that continues to grow, and has been especially useful in building our contacts and networks relating to employment as well as proving a more useful space for criminal justice experts to share ideas.

News & updates mailing lists

Unlock has an open subscription mailing list with over 6,729 subscribers. We send out a range of news and updates about our latest information and advice content, training for frontline practitioners, opportunities for people with criminal records, our policy work, media and vacancies, and fundraising.

Achievements

Future Plans 2024-25

Our priorities for the year ahead are:

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Financial review

The statement of Financial Activities is shown on page 24 The deficit for the year was £106,973 and net assets amounted to £331,588 .

Reserves policy

Unlock's ability to operate is reliant on receiving grants to support its activities. The charity has a policy to maintain enough unrestricted reserves to cover normal operating expenses for up to nine months in the event of an income shortfall. This also accounts for potential risks and unexpected expenses. The trustees have agreed to maintain reserves in the unrestricted general fund equal to six to nine months of expected operating expenses for 2024-25. This will ensure that the charity can continue its work and fulfil its commitments to staff and other obligations in case future income is not secured.

Reserves in restricted funds are set aside for specific projects or programs for which the funds were granted. It's common for income to be received in one year while program expenses are spread over one or two years. Therefore, reserves for restricted funds represent funds for ongoing programs. Unrestricted funds amounted to £299,211 at the end of the year (2023- £292,652), while restricted funds amounted to £32,377 at the end of the year (2022 - £45,026).

Designated funding

During 2023-24, a total of £80,000 in unrestricted funds was designated for investment in infrastructure, organisational development, and research opportunities. This allocation included funding for cyber security and infrastructure improvements, as well as organisational development focusing on equity, equality, diversity, and inclusion initiatives. Additionally, the allocation provided for the creation of a 12-month training placement for an individual with a criminal record. Throughout the year, the board revisited the designated funding and ultimately decided to reverse the designation for research opportunities.

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Future funding

Our strategy for future funding is to increase income from a range of sources in addition to grants from trusts and foundations. This will include increasing donations from individuals and increasing earned income from training and consultancy services. The additional income will reduce our reliance on grants from trusts and foundations, but we still expect that grant funding will remain the primary source of income for Unlock.

Fundraising report

Donors to Unlock can be assured that we follow the regulatory standards for fundraising. We are registered with the Fundraising Regulator and are committed to the Fundraising Promise and adherence to the Code of Fundraising Practice. This report covers the requirements which charities must follow as set out in the Charities Act 2016. We do not employ agencies, external workers or suppliers to fundraise for us. Our website outlines our complaints policy and clearly explains how an individual can complain. We received no complaints in the 2023-24 financial year.

Principal funding sources

Our total income for the year was £416,849, which was received from the following sources:

2023/24 2022/23
Grants from trusts and foundations 83% 83%
Donations 5% 4%
Earned income 1% 12%
Investment 1 % <1%
Legacies <1%
Other 0% <1%

Our grateful thanks to the following grant giving funders for their generous support during the year:

AB Charitable Trust, Barrow Cadbury Trust, Bruno Schroder Trust, Colyer Fergusson Charitable Trust, Drapers Charity, Garfield Weston Foundation, Esmee Fairbairn, The Hedley Foundation, The High Sheriff of Kent, J Leon Philanthropy, JG Hogg Charitable Trust, Kent Community Foundation, National Lottery Community Fund, The Noel Buxon Trust, Sir James Roll Charitable Trust, The Robert Gavron Trust, Transform Justice, WF Southall

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Our thanks also to the many individual donors who kindly supported our work.

Approved by order of the board of trustees on and signed on its behalf by: Fags fotiman 28 October 2024 Faye Goldman, Chair of Trustees

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Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Statement of Trustees' responsibilities For the Year Ended 31 March 2024

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 22

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Independent Examiner's Report

For the Year Ended 31 March 2024

Independent Examiner's Report to the Trustees of Unlock National Association of Ex-offenders Limited ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.

Responsibilities and Basis of Report

As the Trustees of the Charity (and 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 Charity 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 the Charity's accounts 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 the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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 Charity 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 28 October 2024 Samantha Rouse FCCA DChA Kreston Reeves LLP Chartered Accountants 37 St Margaret's Street Canterbury Kent CT1 2TU

Page 23

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Statement of financial activities (incorporating income and expenditure account) For the Year Ended 31 March 2024

Note
Income from:
Donations and legacies
3
Investments
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2024
£
202,199
-
-
202,199
192,071
192,071
10,128
(22,777)
(12,649)
45,026
(12,649)
32,377		 Unrestricted
funds
2024
£
209,469
5,181
-
214,650
331,751
331,751
(117,101)
22,777
(94,324)
393,535
(94,324)
299,211		 Total
funds
2024
£
411,668
5,181
-
416,849
523,822
523,822
(106,973)
-
(106,973)
438,561
(106,973)
331,588		 Total
funds
2023
£
377,789
1,848
1,085
380,722
414,118
414,118
(33,396)
-
(33,396)
471,957
(33,396)
438,561

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 26 to 39 form part of these financial statements.

Page 24

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee) Registered number: 03791535

Balance Sheet As at 31 March 2024

2024 2024 2023
Note £ £
Fixed assets
Intangible assets 10 13,920 20,880
Tangible assets 11 5,001 7,131
18,921 28,011
Current assets
Debtors 12 3,764 3,315
Cash at bank and in hand 311,483 411,675
315,247 414,990
Creditors: amounts falling due within one
year 13 (2,580) (4,440)
Net current assets 312,667 410,550
Total assets less current liabilities 331,588 438,561
Total net assets 331,588 438,561
Charity funds
Restricted funds 14 32,377 45,026
Unrestricted funds 14 299,211 393,535
Total funds 331,588 438,561

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Faye Goldman

Date: 28 October 2024

The notes on pages 26 to 39 form part of these financial statements.

Page 25

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

1. General information

Unlock National Association of Ex-offenders Limited is a charitable company, limited by guarantee, registered in England and Wales with the company number 03791535 and the charity number 1079046. The Charity's registered office is Maidstone Community Support Centre, 39-48 Marsham Street, Maidstone, Kent, ME14 1HH.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in British Sterling and rounded to the nearest Pound.

2.2 Going concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue the adopt the going concern basis of accounting in preparing the financial statements.

Page 26

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Intangible assets and amortisation

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Development expenditure - 20 % straight line

Page 27

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

2. Accounting policies (continued)

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings - 25%
Computer equipment - 25%

2.7 Debtors

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

2.8 Cash at bank and in hand

Cash at bank and 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.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.10 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.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Page 28

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

2. Accounting policies (continued)

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Donations
Legacies
Grants
Earned income
Total 2023		 Restricted
funds
2024
£
5,417
-
196,782
-
202,199
199,418		 Unrestricted
funds
2024
£
17,400
1,546
146,750
43,773
209,469
178,371		 Total
funds
2024
£
22,817
1,546
343,532
43,773
411,668
377,789		 Total
funds
2023
£
21,079
-
312,450
44,260
377,789

4. Investment income

Deposit account interest
Total 2023		 Unrestricted
funds
2024
£
5,181
1,848		 Total
funds
2024
£
5,181
1,848		 Total
funds
2023
£
1,848

Page 29

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

5. Other incoming resources

Other income
Total 2023		 Unrestricted
funds
2024
£
-
1,085		 Total
funds
2024
£
-
1,085		 Total
funds
2023
£
1,085

6. Analysis of expenditure on charitable activities

Summary by fund type

Charitable activities
Total 2023		 Restricted
funds
2024
£
192,071
247,313		 Unrestricted
funds
2024
£
331,751
166,805		 Total
2024
£
523,822
414,118		 Total
2023
£
414,118

Page 30

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

7. Charitable activities

Page 31

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

8. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
386,389
25,412
17,413
429,214		 2023
£
288,938
15,545
21,460
325,943

During the year, a termination payment was made of £11,646 (2023: £Nil). This has been fully accounted for in the year.

The average number of persons employed by the Charity during the year was as follows:

2024 2023
No. No.
Employees 10 9

No employee received remuneration amounting to more than £60,000 in either year.

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 March 2024, expenses totalling £236 were reimbursed or paid directly to 3 Trustees (2023 - £NIL to Trustee) for travel expenses.

Page 32

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

10. Intangible assets

Cost
At 1 April 2023
At 31 March 2024
Amortisation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Develop-
ment
£
34,800
34,800
13,920
6,960
20,880
13,920
20,880

11. Tangible fixed assets

Cost or valuation
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Fixtures and
fittings
£
19,128
19,128
19,128
-
19,128
-
-		 Computer
equipment
£
27,136
27,136
20,005
2,130
22,135
5,001
7,131		 Total
£
46,264
46,264
39,133
2,130
41,263
5,001
7,131

Page 33

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

12. Debtors

Due within one year
Trade debtors
Prepayments and accrued income
13.
Creditors: Amounts falling due within one year
Accruals and deferred income		 2024
£
3,764
-
3,764
2024
£
2,580		 2023
£
1,800
1,515
3,315
2023
£
4,440

Page 34

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

14. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Organisation Development and
Research Opportunity Fund
Fixed and Intangible Asset
Fund
General funds
General Funds
Total Unrestricted funds
Restricted funds
The 1772 Charity
Barrow Cadbury Trust
Big Give Christmas Challenge
Bruno Schroder Trust
City & Metropolitan Welfare
Charity
Cole Charitable Trust
Colyer Fergusson Charitable
Trust
Drapers Charity
Esmee Fairburn Future Plus
Garfield Weston Foundation
Hedley Foundation
The J G Hogg Charitable Trust
National Lottery Community
Fund
The Noel Buxton Trust
Porticus UK
Total of funds		 Balance at 1
April 2023
£
80,000
-
80,000
313,535
393,535
1,600
1,127
4,358
6,681
3,200
918
6,519
-
-
8,052
-
2,902
5,368
3,000
1,301
45,026
438,561		 Income
£
-
-
-
214,650
214,650
-
550
5,417
60,030
-
-
10,000
15,000
7,980
-
3,000
20,000
76,222
3,000
1,000
202,199
416,849		 Expenditure
£
-
-
-
(331,751)
(331,751)
-
(550)
(4,358)
(61,935)
-
-
(12,496)
(11,829)
(7,980)
-
-
(12,701)
(76,222)
(3,000)
(1,000)
(192,071)
(523,822)		 Transfers
in/out
£
(80,000)
18,921
(61,079)
83,856
22,777
(1,600)
(1,127)
-
(1,211)
(3,200)
(918)
-
-
-
(8,052)
-
-
(5,368)
-
(1,301)
(22,777)
-		 Balance at
31 March
2024
£
-
18,921
18,921
280,290
299,211
-
-
5,417
3,565
-
-
4,023
3,171
-
-
3,000
10,201
-
3,000
-
32,377
331,588

Page 35

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

14. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Organisation Development and Research
Opportunity Fund
General funds
General Funds
Total Unrestricted funds
Restricted funds
The 1772 Charity
29th May 1961 Charitable Trust
Allen and Overy
Barrow Cadbury Trust
Big Give Christmas Challenge
Bruno Schroder Trust
Charles Hayward Foundation
City & Metropolitan Welfare Charity
Cole Charitable Trust
Colyer Fergusson Charitable Trust
Garfield Weston Foundation
The J G Hogg Charitable Trust
Lawson Endowment for Kent
National Lottery Community Fund
The Noel Buxton Trust
Porticus UK
Total of funds		 Balance at
1 April 2022
(restated)
£
80,000
292,652
372,652
2,000
250
5,000
-
-
6,150
834
4,000
1,200
16,382
17,500
-
3,332
6,291
2,750
33,614
99,303
471,955		 Income
£
-
181,306
181,306
1,000
-
-
30,001
4,358
59,911
-
-
-
15,000
-
20,000
-
66,148
3,000
-
199,418
380,724		 Expenditure
£
-
(160,423)
(160,423)
(1,400)
(250)
(5,000)
(28,874)
-
(59,380)
(834)
(800)
(282)
(24,863)
(9,448)
(17,098)
(3,332)
(67,071)
(2,750)
(32,313)
(253,695)
(414,118)		 Balance at
31 March
2023
(restated)
£
80,000
313,535
393,535
1,600
-
-
1,127
4,358
6,681
-
3,200
918
6,519
8,052
2,902
-
5,368
3,000
1,301
45,026
438,561

Page 36

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

14. Statement of funds (continued)

Nature and purpose of designated funds

Organisation development and research opportunity fund – this fund related to money set aside for the charity to undertake a training placement and develop their IT infrastructure. It also included money set aside for the charity to use for research opportunities. £40k of the fund was fully utilised for the training placement and IT infrastructure. However, it was agreed to un-designate the money set aside for research opportunities.

Fixed and Intangible Asset Fund - this fund makes up the balance of the value of the fixed and intangible assets held by the Charity.

Nature and purpose of restricted funds

The 1772 Charity - A fund given related to the development of Unlock's website. During the period, the Charity reviewed it's restricted funds and deemed the fund had been fully spent at point of development, and as such the amortisation has been transferred to the unrestricted fund as the restriction had been discharged.

Barrow Cadbury Trust - A three-year grant supporting policy work to reform criminal records policy for children and young adults. During the period, the Charity reviewed it's restricted funds and it was deemed that this balance had preivously been spent in the prior year on the required costs, and as such the balance was transferred to general funds.

Big Give Christmas Challenge - 22/23

Various donations through the 2022 Big Give Christmas Challenge to help us understand how the current complex criminal record system prevents young people from accessing education, training, and employment, and how we can assist them in breaking the cycle of disadvantage.

Big Give Christmas Challenge - 23/24

Various donations via the 2023 Big Give Christmas Challenge to support our campaign work to advocate for reform of the criminal record system relating to childhood offences.

Bruno Schroder Trust - A three-year grant supporting our policy work to increase access to higher education for people with criminal records. Part of the funds contributed to the development of Unlock's website. During the period, the Charity reviewed it's restricted funds and deemed the fund had been fully spent at point of development, and as such the amortisation has been transferred to the unrestricted fund as the restriction had been discharged.

City & Metropolitan Welfare Charity - A one-year grant used to expand our helpline and volunteer scheme and to develop our website. During the period, the Charity reviewed it's restricted funds and deemed the fund had been fully spent at point of development, and as such the amortisation has been transferred to the unrestricted fund as the restriction had been discharged.

Cole Charitable Trust - A grant to support the development of Unlock’s website. During the period, the Charity reviewed it's restricted funds and deemed the fund had been fully spent at point of development, and as such the amortisation has been transferred to the unrestricted fund as the restriction had been discharged.

Colyer Fergusson Charitable Trust - A three-year grant to develop Unlock’s volunteer program, enhance volunteers’ digital skills, extend volunteer training, and involve volunteers in Unlock’s policy work.

Drapers Charity - A one-year contribution to the advice and help salaries, premises, IT and other running costs.

Esmee Fairburn FuturePlus - A one-off grant for organisational development focused on Equity, Equality, Diversity and Inclusion training and systems training.

Page 37

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

14. Statement of funds (continued)

Garfield Weston Foundation - A three-year grant to cover core costs of delivering our help and advice service. Part of the funds contributed to the development of Unlock's website. During the period, the Charity reviewed it's restricted funds and deemed the fund had been fully spent at point of development, and as such the amortisation has been transferred to the unrestricted fund as the restriction had been discharged.

Hedley Foundation - A one-year grant to cover the costs of our volunteer scheme.

The J G Hogg Charitable Trust - A three-year grant for our policy work to challenge the misuse of criminal record checks and raise the confidence of people to challenge ineligible checks.

National Lottery Community Fund - A three-year grant to expand our reach by developing digital self-help resources, a website, and our volunteer scheme to supporting individuals with criminal records. Part of the fund contributed to the development of Unlock’s website

The Noel Buxton Trust - A three-year grant to fund our volunteer led helpline providing advice to people with criminal records.

Porticus UK - A three-year grant contributing our work aimed at reducing barriers to employment, training and education for people with criminal records. Part of the funds contributed to the development of Unlock's website. During the period, the Charity reviewed it's restricted funds and deemed the fund had been fully spent at point of development, and as such the amortisation has been transferred to the unrestricted fund as the restriction had been discharged.

29th May 1961 Charitable Trust - A three-year grant contributing to core costs for our helpline.

Allen and Overy - A grant to support the development on an online toolkit to give people who have faced discrimination the confidence to legally challenge unfair practice.

Charles Hayward Foundation - A grant contributing to the salary of our Helpline Coordinator.

Lawson Endowment - A grant contributing to the running of our volunteer scheme.

15. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
£
-
-
32,377
-
32,377		 Unrestricted
funds
2024
£
5,001
13,920
282,870
(2,580)
299,211		 Total
funds
2024
£
5,001
13,920
315,247
(2,580)
331,588

Page 38

Unlock National Association of Ex-offenders Limited

(A Company Limited by Guarantee)

Notes to the Financial Statements For the Year Ended 31 March 2024

15. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
(restated)
2023
£
3,919
16,970
24,137
-
45,026		 Unrestricted
funds
(restated)
2023
£
3,212
3,910
390,853
(4,440)
393,535		 Total
funds
2023
£
7,131
20,880
414,990
(4,440)
438,561

16. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £17,413 (2023 - £16,954), A balance of £Nil (2023 - £Nil) was payable to the scheme at the balance sheet date and is included in creditors.

17. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2024.

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