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← Karma Nirvana

2023-03-31-accounts

Registered Charity Number: 1089477

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 MARCH 2023 FOR KARMA NIRVANA

KARMA NIRVANA CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements		 Page
3 to 15
16 to 17
18
19
20 to 22

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their report with the charity's financial statements for the year ended 31 March 2023. The financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts under the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

REFERENCE AND ADMINISTRATIVE DETAIL

Registered Charity Number

1089477

Registered office

PO Box 515, Leeds LS6 9DW

Trustees

Jasbir Johal (Chairperson) Nasreen Quayum (Treasurer) Jasvinder Glen

Independent examiner

Ferguson Maidment & Co 167 Fleet Street, London EC4A 2EA

Solicitors

Morgan, Lewis & Bockius UK LLP Condor House, 5-10 St. Paul's Churchyard, London, EC4M 8AL

Bankers

HSBC 1 St. Peters Street Derby, DE1 2AE

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

COMMENCEMENT OF ACTIVITIES

The charity was registered as an unincorporated charity on 23 November 2001. The charity was founded in 1993.

The Trustees present their annual report together with the financial statements and independent examiners report of the charitable organisation from 1 April 2022 to 31 March 2023. The annual report serves the purpose of a trustees' report.

The registered charity provides support for victims and survivors experiencing honour-based abuse and forced marriage.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Trustees and organisational structure

Constitution

The Board of Trustees is responsible for overseeing the operation and management of Karma Nirvana, a registered charity. This report lists the Trustees who held office during the fiscal year at the time of its writing on page 3.

Operation of the Board of Trustees

The Board of Trustees meets four times a year to review the organisation's work and services and agree with the charity's strategic goals. The Board also reviews its operation, effectiveness and governance on an annual basis. Also, Trustees meet with the Senior Leadership Team 4 times a year.

Recruitment and appointment of new Trustees

An annual review of the Board of Trustees' recruitment needs is carried out under the leadership of the Chair, including an audit of the current knowledge, experience, skills and abilities, and how they will be affected by any Trustee departures in the future. All potential trustees are required to provide a CV and two referees to be considered by the Board.

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KARMA NIRVANA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Related Parties

There are no related party relationships and transactions to be disclosed in the financial statements.

Staff management

The Executive Director is responsible for all operational and HR matters and regularly reports directly to the Trustees. The Executive Director is assisted by the Senior Leadership Team consisting of the Operations Manager and Helpline Manager. All HR policy documents and advice are outsourced to HR company – Peninsula.

Risk management

The Trustees are informed by the Executive Director and Senior Leadership Team of any risks that concern the charity. These will be reviewed until the risk is mitigated according to the charity's Risk Assessment and Management Policy.

Trustees were satisfied that the organisation's significant risks had been accurately identified in the review and that appropriate systems and procedures for managing those risks were in place. The Risk Register is presented to the entire Board annually or earlier where required, as part of the business planning process and quarterly monitoring by the leadership team. In addition, the Executive Director presented the risks to the charity at each quarterly meeting to mitigate any risks escalating.

Effective management measures and controls have been put in place by the Trustees, including:

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES Objectives and aims

Karma Nirvana shall aim to promote understanding of the risks faced by all victims, adults and children, experiencing, surviving or exposed to HonourBased Abuse (HBA) and Forced Marriage (FM).

Our Vision

Ending Honour Based Abuse in the UK

Our Values

Karma Nirvana supports, educates and empowers all those impacted by honour-based abuse and forced marriage in the UK, whatever gender, religion or background.

Our Approach

We support victims and survivors of Honour Based Abuse by providing specialist support and guidance via our national helpline and support services.

We support frontline practitioners and professionals , by training and working with police forces, social services, local authorities and schools to improve practice response.

We campaign for change, working with parliamentarians and policymakers to improve policies and practice responses , to help bring an End to Honour Based Abuse.

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE

Public Benefit

The Trustees have referred to the Charity Commission's guidance on Public Benefit when reviewing the aims and objectives of the charity and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives.

How our activities deliver public benefit

We align our objectives around crucial stakeholder groups which shape the activities and projects we run. Victims, survivors, professional agencies, policymakers, and the community are all areas where we find areas linked to our actions.

Virginity Testing/Hymenoplasty Legislation and Animation

From 1st July 2022, the UK government has made it illegal to carry out, offer or aid and abet virginity testing or hymenoplasty in any part of the UK under the Health and Care Act 2022.

In the lead up to the law change we were supported by the Home office to deliver 5 virtual workshops, alongside our partners at the The Royal College of Obstetricians and Gynaecologists, Royal College of Midwives, IKWRO, MEWSO and Barrister’s Charlotte Proudman and Naomi Wiseman we have been able to achieve a joint effort to ban Virginity Testing and Hymenoplasty. The video available: Virginity Myths is available on our website.

We would like to thank our survivors, charities, MPs and campaign experts that enabled this change to happen.

The newly created animation on Virginity Myths, was a central theme of our 2022 16 Days of Action, effectively communicated the new law and dispelled myths surrounding virginity.

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KARMA NIRVANA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Day of Memory conference in South Yorkshire

Breaking the virtual streak, our in-person Day of Memory conference, supported by South Yorkshire Police, was a significant success. Hosted by survivor ambassadors Farhana, Matt, and Asma.

The day covered the recent story of Abida Karim, whereby her daughter Ria remembered her mother. A social media awareness campaign was launched with social media assets available from Karma Nirvana, reaching 1.1 million impressions through the hashtag #WeRemember.

Memorial for Abida Karim

At this year’s Day of Memory, Ria, Abida Karim's daughter, shared a touching tribute in honour of her mum Abida Karim.

Ria shared how she and her siblings were not informed about their mum’s funeral until only a few hours before the service. Karma Nirvana setup a fundraising appeal to the public to help Ria and her siblings hold a memorial day for their mother. The public supported funds towards flowers, a horse and carriage, community hall and food to remember Abida.

Campaign and Partnership role

In September 2022, we welcomed a new Campaign and Partnership role to strengthen our advocacy efforts. This role aims to drive social change by influencing policy and decision-making on honor-based abuse at both national and local levels.

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KARMA NIRVANA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Women and Equalities Committee inquiry into Honour Based Abuse

The committee launched a public inquiry into Honour Based Abuse. Karma Nirvana provided our own submission by submitting written evidence into the inquiry. Our survivor ambassador panel provided evidence of their experiences in a closed session with the committee at parliament.

Somaiya Begum case

The murder trial of Somaiya Begum began in March 2023, whereby her uncle was chanrged with her murder and sentenced tio life in prison serving a minimum of 25 years. The Karma Nirvana team attended the trial in Bradford and ensured the public remembered Somaiya. Karma Nirvana are working with her University to ensure there is a physical memorial of rememberance for Somaiya.

Child Marriage law and animation

After a decade of relentless advocacy, the UK government achieved a pivotal victory on April 27, 2022, by passing the bill to eradicate child marriage in England and Wales. This monumental achievement materialized with the implementation of the Marriage and Civil Partnership (Minimum Age) Act on February 27, 2023.

Under this legislation, the legal age of marriage is raised to 18, effectively prohibiting 16 and 17-year-olds from marrying or entering into a civil partnership, irrespective of parental consent.

The impact of this legislation was immediately evident in the cases reported to Karma Nirvana. In the year, the helpline received 82 cases involving children at risk of child marriage. Notably, in March 2023, the month after the legislation took effect, we recorded 12 child marriage cases—marking the highest monthly count throughout the year.

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KARMA NIRVANA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

To enhance awareness and understanding of the new child marriage law, Karma Nirvana developed an animation that was widely shared across all our platforms. This legislative milestone is a significant stride toward eliminating child marriage in all its forms, fostering a safer environment for young individuals in England and Wales.

Significant activities

Definition on Honour Based Abuse

Karma Nirvana is still continuing to work on creating a survivor-led definition on Honour Based Abuse. This consists of the Executive Director, Campaigns Officer, the survivor ambassadors and Dr Lauren Eglen from University of Nottingham.

Throughout the year, intensive efforts have been invested in refining and shaping this survivor-led definition, ensuring it captures all aspects of HBA from the perspectives of those who have lived through it. The Survivor Ambassador Panel, with their wealth of lived experiences, contributes significantly to this ongoing initiative.

As we approach the end of this defining project, the definition has been shared with various sector partners. This pre-launch engagement seeks to gather insights, feedback, and broader perspectives from professionals and organisations involved in addressing Honour Based Abuse.

The official launch of this survivor-led definition is slated for the prestigious Day of Memory conference scheduled for July 2023.

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KARMA NIRVANA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Honour Based Abuse Helpline

The Helpline offers essential support to victims and survivors of Honour Based Abuse, providing comfort and helping equip frontline practitioners. Additionally, the Helpline also works to supply key facts and data to policymakers, all of which helps to bring about meaningful, positive change for those affected.

Helpline Highlights

Helpline contacts – 10,948

Victim is experiencing honour based abuse - 1182 Victim has fled honour based abuse - 456 Victim is experiencing domestic abuse - 348

Victim has fled domestic abuse - 337 Threat of an impending forced marriage overseas - 176 Threat of impending forced marriage location unknown - 133

Victim has fled forced marriage - 129 Victim has already been forced to marry - 108 2,030 females and 201 males were supported 210 children were supported, with the youngest being 12 months old. The helpline spent 1,293 hours supporting callers Average incoming call was 18 minutes

Nature of Abuse by Referral Source

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50
40
30
20
10
0
% Police % CSC % Victim % 3rd Sector % Health % Education
Honour based abuse Domestic Abuse Forced marriage Threats to kill Abuse towards children
----- End of picture text -----

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KARMA NIRVANA REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Helpline Testimonials

“As a educational professional working in a school being able to access the support and knowledge to help an adult victim on HBA is extremely reassuring. Our call operator was very reassuring and helped to provide a calm and supportive conversation to the person I was supporting. The options provided for support helped to cement our thoughts and provided the person I was supporting with reassurance that she could be supported in finding help and safety.” – Headteacher

“Very honest unbiased and most importantly keeping morals high when feeling like no one else or organisation understood. Difference is these support line workers speak as though they completely understand you and believe you as though they experienced it themselves, and not in a patronising way. Don't minimise your experience. Furthermore, the security and safety protocol is impeccable. Checking things that victims forget like avoiding contact with perpetrators. Not mediating with community male members who are interlinked to the family. In Scotland, Other

organisations suggest working with imams and educating imams as being a safe place for women to console in abuse. I experienced this first hand. Only to return to my x and conform to being raped and not able to say no as suggested by the scholars I spoke to. Also in Scotland there is no sharia

council which means that we can't get Islamic divorce. That's like entrapment for women. Unless they go to England. I wouldn't be alive if it wasn't for this very helpline and support service. I felt and attempted suicude in past when return to my perpetrator due to manipulation and Karma Nirvana gave me strength.” – Anonymous

All testimonials are completed independently by service users or professionals accessing the helpline via the dedicated surveymonkey link.

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

Fundraising

We are thankful for our generous and valued donors who continue to support the vital projects we deliver to victims and survivors. Over the year, we have received support from many donors that helped us with our annual Day of Memory campaign and fundraising for Karma Nirvana.

Financial Review

The Balance Sheet indicates that on 31 March 2023, the charity's net assets were £426,940 (2022: £527,583). The income from grants was £357,380, slightly lower than the previous year's figure (2022: £415,689). Income from charitable activities generated £56,678 (2022: £70,602). Overall income has decreased to £440,548.

Reserves Policy

As of 31 March 2023, the amount of reserves in the charity's unrestricted funds amounted to £393,136 (2022: £459,025). This equates to approximately eleven months of running costs. These unrestricted funds disbursement will be decided at the board level working with the senior leadership team. It can be used towards designated funds that meet the organisation's aims and objectives or continue to protect the charity's future operations for any funding shortfalls. The trustees have considered the level of free reserves to be held for the prudent management of Karma Nirvana's commitments and contingencies. It relies on trading & fundraising income, including unpredictable income, to meet its obligations. For this reason, it is felt appropriate that reserves should be held to provide for planned commitments. The charity is fully committed to spending any surplus reserves promptly and appropriately.

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

Plans for the future

Our future plans include continuing to meet the demand on our Helpline and adapt to the changes around victim and survivors will face. We plan to address the needs of our Helpline and continue recruiting and training our staff to ensure the Helpline is uninterrupted in its goal in supporting victims and survivors.

This year will mark the 30[th] anniversary of Karma Nirvana, so we are planning to hold a large conference to mark the occasion on during the Day of Memory conference. We will aim to secure funding towards this conference to ensure the levels of reserves remain intact.

We are planning a recruitment drive during the year to ensure we increase the charity’s capacity in all aspects of ongoing business. The key new roles will be enhancing the develop,ent around our frontline services by recruiting for a Service Delivery role and supporting the growth of the charity a Training, Learning and Development role.

We finally will continue to push the need for a statutory definition on Honour Based Abuse and this will be work carried out by key senior roles in the organisation, working alongside sector partners lobby the case to the relevant government policymakers.

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KARMA NIRVANA

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

Statement of trustee's responsibilities

The Board of Trustees are responsible for preparing the Board of Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales and Scotland requires the Board of Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Board of Trustees are required to:

The Board of Trustees are responsible for keeping proper accounting records that 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 Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the charity's assets and hence for taking reasonable steps to prevent and detect fraud and other irregularities.

The Board of Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on 25 January 2024 and signed on their behalf by

Jasbir Johal Chairperson

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KARMA NIRVANA

Charity Number 1089477

FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

.PI_ Ferguson Maidment & Co

CHARITY COMMISSION FOR ENGLAND AND WALES

Independent examiner's report on the accounts

Section A Independent Examiner's Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Responsibilties and
basis of report
31 March 2023
Charity no
(if any)		 1089477
3 - 6
I report to the trustees on my examination of the accounts of the above
charity ("the Trust") for the year ended31 March 2023.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
("the Act").
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.

Independent The charity's gross income exceeded £250,000 and I am qualified to examiner's statement[undertake the examination by being a qualified member of The Institute of ] Chartered Accountants in England and Wales (ICAEW). I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

* Please delete the words in the brackets if they do not apply.

Signed:!�
Name:IVivek Kapoor
Date:		 l2s -_-ZoV-;_
Name:

IER

Oct 2018

1

Relevant professional The Institute of Chartered Accountants in England and Wales (ICAEW). qualification(s) or body (if any):

Address:

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and Quidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

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IER
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Oct 2018

KARMA NIRVANA

Statement of Financial Activities for the year ended 31 March 2023

Note
Opening balances
Income
Grants
3
Donations
Training income & Charitable Activities
Bank interest
Gift aid
Total Income
Expenditure
Staff costs & NIC
Trustee's expenses
Stationery & Postage
Equipment
Telephone
Rent & Offices costs
Insurance
Computer and website costs
Printing costs
Subscriptions, Fees & Training Costs
Fundraising expenditure
Managing & Administering charity
Volunteer expenses
Staff travel and subsistence
Total Expenditure
(Deficit)/ Surplus for the year
Closing Balance		 Unrestricted
Restricted
Total
Funds
Funds
2022
£
£
£
459,024
68,559
527,583
65,000
292,380
357,380
24,187
24,187
56,678
56,678
1,668
1,668
635
635
148,168
292,380
440,548
145,445
265,711
411,156
214
214
441
880
1,321
2,513
2,724
5,237
798
10,372
11,170
13,478
27,374
40,852
1,918
1,918
5,835
5,835
4,456
600
5,056
1,383
9,287
10,670
4,900
7,854
12,754
14,315
1,343
15,658
4,183
4,183
14,177
990
15,167
214,056
327,135
541,191
(65,888)
(34,755) {100,643)
393,136
33,804
426,940		 Total
2021
£
499,610
415,689
23,751
70,602
38
1,089
511,169
383,585
67
1,026
3,221
10,744
33,877
1,702
8,465
2,062
20,895
5,853
6,039
505
5,155
483,196
27,973
527,583

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KARMA NIRVANA

Balance Sheet at 31 March 2023

Assets
Balance at bank
Cash in hand
Debtors - HMRC - GiftAid
Debtors - Others
Liabilities
Creditors
Net assets
Represented by:
Unrestricted funds
Restricted funds
Note
4
5		 2023
£
378,763
108
146
64,304
443,321
16,381
16,381
426,940
393,136
33,804
426,940		 2022
£
491,439
108
251
41,511
533,309
5,76
5,726
527,583

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

----- Start of picture text -----
.;:i:s
I'
M
Chair Date
2 01 , 2 z4
.
Treasuffl Date
----- End of picture text -----

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KARMA NIRVANA

Notes to the accounts For the year ended 31 March 2023

Note 1

Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

Note 2 Accounting Policies

Basis of preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Incoming Resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from charitable activities is recognised when earnt. - income from other sources is recognised when receivable.

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

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KARMA NIRVANA

Notes to the accounts For the year ended 31 March 2023

Note3

Grants

Note3
Grants
Home Office
West Yorkshire Combined Authority/ MOJ
Leeds Women Aid
Henr Smith Charity
Leathersellers
Safelives
Rosa Fund
University of Nottingham
Esmee Fairbairn Foundation
Unrestricted
£
65,000
65,000
Restricted
£
165,250
25,205
14,333
59,800
10,000
5,000
7,000
5,792
292,380		 Total
£
165,250
25,205
14,333
59,800
10,000
5,000
7,000
5,792
65,000
357,380
Note4
Creditors
2023 2022
£ £
Amounts due to HMRC re PAYE 16,381 5,726
Note 5
Restricted funds
Opening Closing
Balance Income Expenditure Balance
£ £ £ £
Home Ofice 165,250 (165,250}
West Yorkshire Combined Authority/ MOJ 25,205 (25,205)
Sam and Bella Sebba Charitable Foundation 27,128 (27,128}
Leeds Women Aid 10,476 14,333 (24,809)
Henr Smith Charity 22,934 59,800 (59,930) 22,804
Leathersellers 10,000 (6,000) 4,000
Rosa Fund 7,000 7,000
Safelives 5,000 (5,000)
University of Nottingham 8,021 5,792 (13,813)
68,559 292,380 (327,135) 33,804

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