OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Company registration number: 04310900 Charity registration number: 1099126 Scottish charity registration number: SC049311

INTERNATIONAL JUSTICE MISSION UK

(A company limited by guarantee) Annual Report and Financial Statements For the period from 1 November 2019 to 31 March 2021

Edmund Carr LLP Chartered Accountants & Statutory Auditor 146 New London Road Chelmsford Essex CM2 0AW

International Justice Mission UK

CONTENTS

Reference and Administrative Details 3
Trustees’ Report 4-19
Independent Auditors’ Report 20-24
Statement of Financial Activities 25
Balance Sheet 26
Statement of Cash Flows 27
Notes to the Financial Statements 28-41

International Justice Mission UK

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees M Lane MSc, Chair
R D Parker
M F Greenslade ACA
A J Legg, (Barrister)
J L Rice
A Griffiths
A Owen
Senior Management Team D Westlake, Chief Executive Officer
J Heys, Operations Director
C Stansfield, Operations Director (covering maternity leave)
Registered Office PO Box 12251
Witham
Essex
CM8 9BX
The charity is incorporated in England and Wales.
Company Registration Number 04310900
Charity Registration Number 1099126
Scottish Charity SC049311
Registration Number
Bankers NatWest
Aylesbury Road
22 Market Square
Aylesbury
Buckinghamshire
HP20 1TR
Auditor Edmund Carr LLP
Chartered Accountants & Statutory Auditor
146 New London Road
Chelmsford
Essex
CM2 0AW

3

TRUSTEES’ REPORT

International Justice Mission UK

TRUSTEES’ REPORT

The Trustees, who are directors of company law, present their report together with the financial statements and auditor’s report of the charitable company for the period ended 31 March 2021. Please note that, due to a change in the accounting reference date from 31 October to 31 March, current period figures relate to a 17 month period whereas comparative figures relate to a 12 month period.

OBJECTIVES AND ACTIVITIES

International Justice Mission is a global organisation that protects people in poverty from violence. IJM partners with local authorities in 24 programme offices in 14 countries to combat slavery, violence against women and children, and police abuse of power. IJM works to: bring victims to safety, provide trauma-informed support to survivors, hold perpetrators accountable, and help strengthen public justice systems.

International Justice Mission UK is part of the global IJM team, supporting the organisation wide 2030 vision to:

Rescue millions, protect half a billion and make justice for people in poverty unstoppable.

We do this by:

Strengthening Justice Systems

We collaborate with justice system and community leaders to respond effectively to violence. Together, we design improvements that serve survivors, deter criminals and dramatically decrease violence.

Bringing Victims to Safety and Support Survivors

We partner with local authorities to bring individual victims of violence to safety and to provide trauma informed support to survivors as they rebuild their lives.

Bringing Criminals to Justice

We work alongside justice system officials to ensure that criminals are held accountable, stopping the cycle of violence and deterring others from abusing vulnerable people.

4

TRUSTEES’ REPORT

Scaling Demand for Protection

We convene and equip champions to advocate for protection as an essential and tangible future for everyone.

Our unique approach includes transforming how justice systems protect their citizens. When these systems do not work criminals can abuse, exploit and enslave others without consequence, and violence becomes commonplace.

To accelerate and scale this transformation, we draw the world’s attention to violence against people in poverty and build a different future together. IJM and our partners mobilise champions at the local and global level to advocate for the end of violence, using their influence to call on governments to strengthen their justice systems and protect people in poverty.

We do this by:

Public benefit

We have a duty to report on our organisation’s public benefit under Section 4 of the Charities Act 2011. We are confident that we meet those public benefit requirements having taken Charity Commission guidance into consideration. IJM UK engages core UK audiences to support and advance IJM’s frontline work, whilst applying the organisation’s unique global experience to strengthen the UK’s response to injustice, both at home and overseas.

We believe that we meet the public benefit requirements through the range of activities we undertake, outlined in this report under Charity Objectives, Activities and Achievements, and in particular:

5

TRUSTEES’ REPORT

ACHIEVEMENTS AND PERFORMANCE

International Justice Mission UK is an advancement office of IJM, with 25 full-time equivalent employees working with supporters throughout the UK. Our main charitable activities are:

To achieve these aims, IJM UK has the following primary areas of focus:

1. Awareness Raising

2. Campaigns

3. Fundraising

4. Churches

5. Advocacy

6. Corporates

7. Champions

We want to commend our staff and acknowledge the incredible hard work they have undertaken together during a year of uncertainty and challenge as a result of the pandemic. We are truly grateful for the dedication of the team in continuing to enable IJM UK to become more known, trusted and loved - and to achieve lasting impact in the protection of people around the world from violence. We also offer our grateful thanks to IJM UK’s volunteers, donors and supporters, through what has been the most unexpected and unprecedented year of our lives.

Over the past 17 months, the significant financial growth in a very difficult year globally has been humbling. Income has grown by 89% (albeit for 17 months compared to 12 the previous year) and, for the first time in our history, we contributed £1.5 million in grants to IJM’s field offices.

Below you will find a summary of the substantial amount of work that our teams and supporters have undertaken in raising awareness, fundraising, with churches, champions, and corporates and in campaigning and advocating for an end to slavery and everyday violence, in our lifetime.

6

TRUSTEES’ REPORT

1. AWARENESS RAISING

In this period, IJM UK has enabled significant coverage of the issue of Online Sexual Exploitation of Children (OSEC) during the pandemic. We worked with globally influential media organisations on a number of key reports, including BBC Radio 4 Today Programme, BBC News online (UK and world), BBC World Radio, BBC Radio 4 File on 4, BBC Facebook, and Reuters, highlighting the need for greater action on this issue and solidifying IJM’s reputation as a leading global voice on this issue. As well, both the Sunday Telegraph and The Sun ran features on our autumn 2020 report on the need for appropriate sentencing of UK online sex offenders convicted of abusing Filipino children via livestream, which included an op-ed written by Rt Hon Sajid Javid MP. In addition, Sarah Champion MP penned an op-ed on this issue with IJM UK for Labour List and Fiona Bruce MP spoke about the report in Parliament.

IJM UK continued to develop relationships with leading UK outlets, such as The Guardian (the UK’s most-read online paper, according to Ofcom) which has run three pieces during this period in collaboration with IJM, focusing on: police abuse of power in Kenya in October 2020, and OSEC reports in March 2021 and November 2019. We’ve continued to work closely with Thompson Reuters Foundation, an influential thought leadership platform, which has run several pieces featuring IJM over this period and regularly approaches IJM UK for the ‘expert opinion’ pieces.

We have seen a significant rise in coverage by regional and local outlets such as BBC Radio Surrey, Edinburgh Evening News and The News Letter (one of Northern Ireland’s top three newspapers) who have reported on the efforts of our IJM champions. Whilst local and regional media naturally has a smaller reach than national outlets, it is a trusted source of news particularly amongst older readers (Ofcom), making it an important part of our media outreach. The UK’s Christian media has continued to feature IJM’s work, with regular coverage on platforms such as Christian Today, Premier and UCB Radio.

During the period of Lent 2020 and 2021, we continued to engage with new and current supporters with our Make #SlaveFree Normal campaign, with over 2,000 people taking part each year, with engagement through 40-day email and WhatsApp journeys. In 2021, we also shifted to a new medium, producing high-quality videos, with more than 20 speakers, experts and influencers from around the world taking part. It was incredible to see how these resources and journeys caused a cascade of personal reflection, action and prayer amongst individuals, groups and churches all over the UK, as consumers talked about, donated and advocated to the mission to see slavery eradicated from supply chains.

At the start of the pandemic the team swiftly shifted focus onto our Stories of Hope campaign, encouraging supporters and followers, across all channels, with incredible stories of hope and courage from our work around the world. Our continued investment in our social media presence has seen us reach and surpass 8,000 followers on Instagram, doubling our following in less than 12 months.

7

TRUSTEES’ REPORT

We have been pleased to be involved in partnerships with various organisations including giving a lecture for medical students participating in a “Medics Against Trafficking” module at Queens University Belfast, speaking at a QUB Law Society Modern Slavery and Human Trafficking Webinar and presenting to the newly launched Genesis Network event on Human Trafficking and our responsibility as industry, Christian, and community leaders.

IJM, as a global organisation, has recently undertaken a full brand refresh and this will continue to enable us to be professional and creative as we engage across all sectors of society. The UK team were one of the first offices to run with the new brand and our social media content is used as an example of global best practise.

In April 2020, one of our staff members completed writing a short narrative non-fiction book commissioned by one of IJM’s South Asia offices and funded by IJM UK. Sani, trafficked for sex aged 13, and Ami a social worker and survivor of sexual assault, crossed paths in a South Asian red-light district in 2013. This book weaves the inspirational and powerful true stories of these two extraordinary women alongside details of landmark legal cases between 2000-2018 that led to systemic change of the city’s justice system. The book will hopefully be published externally in the coming year. The primary audience of the book will be the thousands of justice system officials that IJM’s offices in South Asia train every year. As well as local officials, we expect the primary audience to be university students, professors and researchers interested in human rights. We also expect those in the anti-trafficking sector around the world including NGOs, researchers, lawyers and students to be interested in this book, which is a tool that any IJM offices can use to demonstrate the tangible impact that IJM’s Theory of Change has.

2. CAMPAIGNS

All teams have worked hard over the past period to enable more integrated campaigns, which sit across all aspects of our work, and to be able to better track donation sources using embedded campaign codes and Salesforce metadata.

Our #UnsafeinLockdown campaign, in May and June 2020 (a global campaign highlighting the increased violence and exploitation as people became locked in with their abusers), ran across all our communications channels and supporter bases and raised almost £225,000 - more than double our goal - as well as generating wider support in the form of prayer and action.

Our Choose Freedom campaign in the autumn saw 114 Freedom Partners either join the movement or increase their regular giving, with an estimated lifetime value of more than £50,000. IJM’s Freedom Partners really are the heartbeat of all we do, and we are incredibly thankful for them.

Partnering with the Big Give Christmas Challenge, our Christmas 2019 appeal was our biggest ever, beaten only by our Christmas 2020 appeal! Partnering with our global offices, Esther from Ghana and Kashi from South Asia, survivors of trafficking, courageously told their stories and urged people to listen. In 2020 the campaign started with incredibly impactful ‘A Thrill of Hope’ events with Mid-level and Major Donors and led into our Big Give Appeal which hit our matched-funded target of £100,000 in just seven and a half hours! In total individual donors, churches and trusts raised a total of £71,361 in 2019 and £228,266 in 2020!

8

TRUSTEES’ REPORT

3. FUNDRAISING

In spite of the pandemic, IJM UK’s fundraising increased significantly during this period and we saw major growth, with our overall income hitting £3.9 million for the 17-month extended financial year.

This was made possible by teams being innovative and adaptive as the pandemic hit, so that all fundraising activity could be delivered digitally or remotely. For example, our team had to cancel our March 2020 Gala but quickly pivoted to create an online campaign in less than a week which resulted in our supporters giving more in donations than we were aiming to raise from the in-person event! Our virtual 2021 Gala - the first of its kind for us - saw more than 250 people, many of whom were new to IJM, given an insight into IJM’s work and the event surpassed its fundraising target. The evening included survivor leaders and field staff speaking, as well as a celebration of the systemic changes we’ve seen in 2020-21.

We are incredibly thankful to the trusts and foundations who have chosen to start or continue investing in our work, some with multi-year commitments. We are so grateful for their generosity.

We have continued our much-valued partnership with the Just Love student group movement, who have raised more than £25,000 for IJM UK. Groups pivoted to hosting virtual Stand for Freedom events and numerous sporting challenges. Additionally, we are thrilled that the University of St Andrews has voted for IJM to be one of their charities of the year for 2021-22.

In light of the incredible success we have seen, staff completed a Fundraising Review to determine how best to build on success and what additional capabilities we might need to achieve greater income growth in the coming years. IJM UK does not use a professional fundraising service and has not received any complaints from donors regarding our fundraising activities.

4. CHURCHES

Church partnerships and opportunities have continued to grow. We have been able to speak at a wider range of churches than ever before (due to the accessibility of services being online).

Over the course of the past 17 months, we launched our brand new IJM Freedom Church partnership programme, helping churches to engage year-round with IJM’s work. We continue to be overwhelmed by the support we receive from churches across England, Scotland, Northern Ireland, Wales and the Republic of Ireland - in prayer, action and generosity - as churches have embraced the Freedom Church model.

In England, the team started the year with a list of churches with whom we would love to build a relationship and we have had the privilege of seeing many of these become a reality. In July 2020, IJM’s founder Gary Haugen spoke at New Wine’s online summer conference, followed by a roundtable with Major Donors, kicking off a year-long partnership as one of New Wine’s official charity partners.

9

TRUSTEES’ REPORT

In Scotland, we have grown connections within the youth world, including launching a partnership with new youth festival Magnitude as a core partner, and we were honoured to be heavily involved in the 2020 virtual festival.

As part of the Freedom Church project, we have improved the way we record church engagements to include automated processes, reducing staff admin time and increased data accuracy. This has meant we have been able to far better communicate with church champions and leaders through our new Freedom Church mailing. It has continued to be a privilege for the team to resource the church with prayer partner emails, encouraging and equipping our supporters to pray specifically and regularly for the work of IJM.

In July 2020 and February 2021, we ran Pray for Justice Online events, with 300 registering for each live-streamed hour-long event, followed by optional live Zoom rooms to pray with staff. These were powerful times of engagement for both staff and supporters.

5. ADVOCACY

The past year has been hugely significant in our advocacy work with UK Government.

IJM’s work in both the Philippines and Romania continues to open doors to connect with high-level and influential stakeholders across the UK, including meetings between Victoria Atkins, Home Office Minister for Safeguarding and our teams in the Philippines and Romania.

We have launched several reports:

We contributed to the Independent Commission on Aid Impact review of modern slavery spending. The ICAI’s report supported some of IJM’s key recommendations including the importance of survivor voices and producing a clear statement of objectives and approach to tackling modern slavery internationally.

We were also invited to participate in a Scottish Government roundtable with the Cabinet Secretary for Justice and the Minister for Europe, Migration & International Development to consider Scotland’s international response to human trafficking.

10

TRUSTEES’ REPORT

6. CORPORATES

Our team has participated in the global IJM ‘Stock the Shelves’ initiative aimed at developing an offering to present to business partners to enable them to support IJM’s work and advocate for change. IJM Global is now determining which of these ‘products’ to take forward and trial.

In January 2021, IJM UK was awarded $1m over two years from a leading global investment firm’s COVID Response Fund, to fund IJM’s work addressing the migrant crisis in South Asia, deepened by the COVID-19 pandemic. The funding, which will commence in April 2021, is the biggest of its kind that IJM UK has received and will cover IJM’s projects seeking to protect migrant labourers from being trafficked through a ‘Recruitment Corridor’. The grant will help IJM to build the alignment, accountability and capacity needed to stop forced labour, improve the treatment of the workforce, provide support for survivors and coordinate responses between labour, justice and social service sectors. These interventions will result in decreased crime rates and improved cross-border services for vulnerable workers. This will create shared value for corporations, emerging markets and workers, reducing investment risk while increasing the safety of a vulnerable population.

7. CHAMPIONS

The forming of a staff champions team has led to the launch of our new IJM Champions programme, with new supporter journeys, data recording and great resources. It has been a privilege to work with volunteers from all over the country who are passionate about justice; from 17-year-old Tilly, who raised thousands at her school, to 80-year-old Kay, who took part in #JustRide, the Champions programme has seen amazing results!

Moving our Champion Training Days online has enabled us to reach and train new and more volunteers than ever before: three events have trained over 100 new champions. We have also developed training for speakers (our first course saw 20 new speakers trained and starting to speak in churches local to them), fundraisers and advocates.

Our champions have run, cycled, delivered cream teas, sold used trainers, painted justice themed artwork, had in-house lockdown haircuts, and organised sponsored silences, all to raise money and awareness for IJM. We have been humbled by the support we have received, as fundraising events, including #JustRide, Freedom Nights, Stands for Freedom, and Fashion for Freedom, have pivoted online or become virtual or individual challenges.

INTERNAL BUILDING BLOCKS

In order to reach these goals, we recognised there were five internal building blocks on which we needed to focus: our IJM United project, embedding Salesforce, personal development plans and training, new offices and renewing ourselves as a community of spiritual formation.

IJM United

IJM United was an internal re-engineering project focused on researching, evaluating and improving IJM UK’s appeals and supporter journeys for our Freedom Partners. Recognising we have an incredibly generous and committed supporter base who have enabled us to grow our work significantly in the last years, we invested time and resource into developing our ability to better

11

TRUSTEES’ REPORT

communicate with our regular donors, to understand who they are and what they’re passionate about, and to best develop ways to honour them and increase the impact of future campaigns.

Embedding Salesforce

In October 2019 we moved our customer relationship management system to Salesforce, an essential move to enable IJM UK to meet its growth targets. However, the need to embed Salesforce into IJM UK’s culture was essential - we want to make the most of having this top of the market database system. As a result, we hired a dedicated Data Manager in February 2020. She has driven the way in moving the staff team to successfully adopt using Salesforce as part of everyday work. In November 2020, 71% of the team said they use Salesforce every day.

From the huge amounts of data cleansing that has been achieved since migrating from our old system and the much-increased speed of processing financial donations to the considerable improvement in reporting data and the more intelligent and user-friendly functionality of Salesforce, the data we now hold on our supporters has been significantly improved, allowing us to provide better supporter journeys.

Personal Development Plans and Training

Over the past year and a half, in order to build the tools we have to unlock potential and increase performance of each individual and team, we have engaged in organisation wide personal and team development using the language of the GiANT programme’s five voices: Nurturer, Guardian, Connector, Creative and Pioneer. This has been and continues to be invaluable in team building and making IJM UK a place where people feel both valued and challenged, creating a great place to work.

New Offices

With the growth of the team and the myriad ways in which we are engaging in activating the resources and influence of the UK to end slavery and violence against people in poverty, it has become necessary for us to relocate three of our offices over the past year. We are incredibly thankful for the office spaces that we have shared with partners in Edinburgh, Belfast and London over the past years, and for our new spaces which will enable us to continue to grow both our partnerships and our work.

Renewed community of Spiritual Formation

Our identity as a community of spiritual formation is central to who we are. As a result, under the guidance of our Prayer and Spiritual Formation Director, we have leant into prayer even more during this time. At the start of the first lockdown in 2020 staff held a whole day of prayer around the impact of the pandemic on our work followed by holding 36 hours of continuous prayer for breakthrough in 2021. We also took part in an IJM global wave of prayer which followed the sun around the world across 13 time zones.

Introducing a spotlight session each Wednesday to focus on a specific IJM office and their work around the world, and praying for breakthrough in the UK, has given us increased focus and awareness of our global colleagues and their important work.

Staff have valued spiritual check ins with our Prayer and Spiritual Formation Director as times to unburden ourselves from the pressures our work naturally places on us. Our quarterly prayer days have been adapted for use online and, although we have missed these times of being together, focusing on the spiritual gift of hope, rhythms of rest and restoration, listening to and hearing God speak, managing the impact on staff of the suffering we see and looking at diversity and inclusion, we have been both restored and challenged.

12

TRUSTEES’ REPORT

TO FINISH

In what has been an incredibly tough year for everyone around the world, we are immensely grateful for a team that has pulled together, managed to communicate perhaps better than ever before and continued to deliver powerful results to help stop slavery and violence. In a year when the pandemic has made more people vulnerable to traffickers and abusers, we are thankful that we have been able to increase our contribution to IJM’s global work and be part of a global movement that has seen more people brought to safety in 2020 than in any previous year. We will continue to give our all to the fight, until all are free.

FINANCIAL REVIEW

The financial position of IJM UK at 31 March 2021 is shown in the Statement of Financial Activities, Balance Sheet and Notes to the Financial Statements on the following pages. The Statement of Financial Activities shows a surplus of £458,349 compared to £86,327 in the previous financial year.

Income

Total income for the 17 months to March 2021 was £3,909,987 (2019, 12m: £2,068,131) a substantial increase of 89%, although comparison is with a 12-month period. Building on growth in the previous year we saw increases from all our supporters through the year. Regular giving came from 2,207 individuals, a 31% (532 people) increase over the previous year.

Expenditure

Total expenditure for the 17 months to March 2021 was £3,451,638 (2019, 12m: £1,981,804).

Within this increase in overall expenditure is our contribution to the field which increased to £1,500,000 (from £740,000 in the 12 months to October 2019). Details of the offices we supported are shown below. Other costs in 17 months increased as we invested in expanding our UK team and offices, increasing our ability to support a growing number of volunteers, advocates, churches and speaking opportunities.

13

TRUSTEES’ REPORT

Contribution to field work by office:

ork by office:
£
Bangalore, India 70,000
Chennai, India 45,000
Delhi, India 45,631
Kolkata, India 95,000
Mumbai, India 15,000
India Fund 50,000
Cambodia 15,000
Dominican Republic 74,000
Ghana 125,000
Kenya 112,000
Philippines 545,000
Romania 54,999
Thailand 6,000
Uganda 127,370
Sex Trafficking Fund 120,000

Total: 1,500,000

Our Policy on Reserves.

Sufficient reserves are maintained to cover ongoing expenditure. The number of weeks of cash reserves are calculated by reference to the budgeted expenditure for the year. Should cash reserves fall below 16 weeks, then the leadership team will document and formulate a plan to remedy the situation. Should cash reserves fall below 12 weeks, then the Trustees are informed.

At 31 March 2021, we held cash reserves of £851,541 to cover 35 weeks of expenditure, based on the reserves policy adopted from November 2018 which includes the semi-fixed costs of employee, office and professional fees in the calculation.

Total Capital and Reserves increased from £469,017 to £927,366 during the period.

Restricted funds of £27,327 were held at 31 March 2021.

14

TRUSTEES’ REPORT

PLANS FOR FUTURE PERIODS

In 2021-22, IJM UK intends to continue our focus on: awareness raising, advocacy, fundraising, champion-led initiatives, campaigns and churches.

To increase impact across the key areas outlined above, we will invest in: a strong external presence, building organisational strength, and excellent relationship management.

This will include:

1. Strategy refresh - a team-led review of our strengths, weaknesses, opportunities and threats that will culminate in a three-year strategy for 2022-25.

2. Staff care and support, during and post-pandemic.

3. Diversity and inclusion - including staffing and recruitment, as well as messaging.

4. Fundraising capabilities review - this will inform strategy and structure of fundraising functions going forwards; in addition, greater work will be carried out to look at current and predicted trends to ensure that IJM UK’s fundraising resources are targeted, strategic and effective.

5. Building on new initiatives developed last year (such as our Freedom Church programme), reviewing older initiatives (like our supply-chain focused Lent campaign) and creating space for innovations that will help us reach new audiences and increase engagement with existing ones. During the year we had been building a relationship with the Charity of Rebecca Hussey for Africans. On the 19th March 2021, IJM UK Board agreed to become the sole corporate trustee of this charity. Future payments from this charity will be made to IJM UK and restricted to the work of IJM in Ghana.

6. Digital capability, including marketing automation, digital fundraising expertise and development of Salesforce.

7. Increased awareness of violence, slavery and IJM’s work through media and social media in order to: effect change on key issues, increase support and become more known, trusted and loved. We will also work to create opportunities for survivors to share their expertise.

8. Messaging review - both in line with global brand refresh and to make sure that IJM UK’s messaging is relevant, inclusive and thoughtful.

9. Government engagement - build our growing engagement with UK Government and work together with survivor leaders to influence policy and programming.

15

TRUSTEES’ REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Nature of governing document

International Justice Mission UK is a company limited by guarantee and governed by Memorandum and Articles of Association (M&As) dated 2 September 2018. The company is also a charity registered with the Charity Commission. The revised M&As were approved by written resolution dated 15 March 2018 under Chapter 2 of Part 13 of the Companies Act 2006 and took effect from 1 April 2018.

Since May 2019, IJM UK registered as a charity in Scotland under The Scottish Charity Regulator (OSCR). Registration is a legal requirement if an England & Wales registered charity has ‘significant presence and activity’ in Scotland. IJM UK’s Scottish Charity number is SC049311.

IJM UK is affiliated with International Justice Mission (“IJM”), in order to advance the mutually shared mission to protect the poor from violence throughout the world, and to ensure that the core values and objectives are aligned to give best effect to their shared missions. IJM UK’s role is specifically to raise awareness, funding, influence and prayer across the UK, in support of the shared mission.

For the purpose of aligning the global team around shared mission, core values and objectives, IJM is the sole company law member of IJM UK. As a separate legal entity, registered in the UK and subject to English law, IJM UK has a separate Board of Directors/Trustees with fiduciary responsibility under English law for IJM UK.

Leadership Team

The Leadership Team during the year were:

David Westlake

Jennifer Heys (on maternity leave March 2020-Feb 2021) Chris Stansfield (maternity cover March 2020-Feb 2021)

Molly Hodson Esther Swaffield-Bray Andrew Bevan Ruth Cooke (until Dec 2019) Hannah Elliott (from Feb 2020, currently on maternity leave)

Management Team

The Management Team during the year were:

David Westlake

Jennifer Heys (on maternity leave March 2020-Feb 2021) Chris Stansfield (maternity cover March 2020-Feb 2021)

Sarah Felton

Directors/ Trustees

The Directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

16

TRUSTEES’ REPORT

The Trustees serving during the year were:

M Lane MSc (Chair from October 2020)

R D Parker (Chair until October 2020)

Appointment of Trustees, induction and training

New Trustees are appointed from time to time by extensive search, interviews and unanimous approval of the UK Board. Careful attention is paid to subject matter and sector expertise and needs. Diversity, potential contribution, and conflicts of interest are also key considerations. The overall balance and functioning of the Board are also considered.

Arrangements for setting key management personnel remuneration

Remuneration of key management personnel is decided upon by the board of Trustees.

Leadership and Trustee meetings

The Trustees met 4 times during the year to make strategic and policy decisions. Members of the leadership team attended, when required, but had no voting powers.

During the year, the Leadership team held weekly meetings and quarterly residential meetings and the management team met as needed (usually monthly) to review the management accounts, key performance indicators, work plan and budget, cash position and movements. At the end of each quarter, the Trustees receive the management accounts, cash position and movements, key performance indicators, work plan status report and a report from the Operations Director.

All Trustees give of their time freely and no Trustee remuneration was paid in the year. There were no Trustee expenses paid in the year. Trustees are required to disclose all relevant interests and register them with the Operations Director and, in accordance with the charity’s policy, withdraw from decisions where a conflict of interest arises.

IJM UK maintained a risk register throughout the year which has been reviewed and approved by the Trustees. The register identifies potential risks, assesses the likelihood and subsequent impact of each risk, considers mitigating actions and identifies a risk recovery plan should the risk materialise, and mitigating actions fail.

17

TRUSTEES’ REPORT

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Trustees’ Responsibilities Statement

The Trustees (who are also the directors of International Justice Mission UK 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 period, which give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

In so far as the Trustees are aware:

18

TRUSTEES’ REPORT

Statement of compliance with prevailing laws and regulations

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published on 16 July 2014.

Reappointment of auditor

The auditors Edmund Carr LLP are deemed to be reappointed under section 487(2) of the Companies Act 2006.

The annual report was approved by the Trustees of the charity on 9th November 2021 and signed on their behalf by:

.............................................................................

M Lane MSc, Chair Trustee

19

INDEPENDENT AUDITOR’S REPORT

International Justice Mission UK

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBER OF INTERNATIONAL JUSTICE MISSION UK

Opinion

We have audited the financial statements of International Justice Mission UK (the ‘charitable company’) for the period from 1 November 2019 to 31 March 2021, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities

20

INDEPENDENT AUDITOR’S REPORT

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

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

21

INDEPENDENT AUDITOR’S REPORT

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 18, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

22

INDEPENDENT AUDITOR’S REPORT

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

23

INDEPENDENT AUDITOR’S REPORT

Use of our report

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

.....................................................................................................

Colin Barker FCA (Senior Statutory Auditor) For and on behalf of Edmund Carr LLP, Statutory Auditor

146 New London Road Chelmsford Essex CM2 0AW

Date: 9th November 2021

24

International Justice Mission UK

STATEMENT OF FINANCIAL ACTIVITIES

for the Period from 1 November 2019 to 31 March 2021 (Including Income and Expenditure Account and Statement of Other Comprehensive Income)

Note Unrestricted Restricted Total 17 Total Year
Funds Funds months ended ended
31 March 31 October
2021 2019
£ £ £ £
Income and Endowments from:
Donations and legacies 2 2,989,960 913,631 3,903,591 2,033,690
Charitable activities 3 6,168 - 6,168 34,441
Investment income 4 228 - 228 -
Total Income 2,996,356 913,631 3,909,987 2,068,131
Expenditure on:
Raising funds 5 (441,262) - (441,262) (303,184)
Charitable activities 6 (2,111,763) (898,613) (3,010,376) (1,678,620)
Total Expenditure (2,553,025) (898,613) (3,451,638) (1,981,804)
Net income 443,331 15,018 458,349 86,327
Net movement in funds 443,331 15,018 458,349 86,327
Reconciliation of funds:
Total funds brought
forward		 456,708 12,309 469,017 382,690
Total funds carried
forward		 17 900,039 27,327 927,366 469,017

All of the charity’s activities derive from continuing operations during the above two periods.

25

International Justice Mission UK

(Registration number: 04310900)

BALANCE SHEET

as at 31 March 2021

Note 2021 2019
£ £
Fixed assets
Tangible assets 11 44,677 55,624
Current assets
Stocks 7,354 6,340
Debtors 12 119,343 39,607
Cash at bank and in hand 13 851,541 419,634
978,238 465,581
Creditors: Amounts falling due within one year 14 (95,549) (95,549) (52,188)
Net current assets 882,689 413,393
Net assets 927,366 469,017
Funds of the charity:
Restricted income funds
Restricted funds 17 27,327 12,309
Unrestricted income funds
Unrestricted funds 900,039 456,708
Total funds 17 927,366 469,017

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006.

The financial statements on pages 25 to 41 were approved by the Trustees, and authorised for issue on 9th November 2021 and signed on their behalf by:

...............................................................................

M Lane MSc, Chair Trustee

26

International Justice Mission UK

STATEMENT OF CASH FLOWS

for the Period from 1 November 2019 to 31 March 2021

Note 31 March
2021
£
31 October
2019
£
Cash flows from operating activities
Net movement in funds for the reporting year
Adjustments for:
Depreciation
11
Investment income
4
(Increase)/decrease in stocks
(Increase)/decrease in debtors
12
Increase/(decrease) in creditors
14
Increase in deferred income
14
Net cash flows from operating activities
Cash flows from investing activities:
Interest receivable and similar income
4
Purchase of tangible fixed assets
11
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 November
Cash and cash equivalents at 31 March
13		 458,349
86,327
50,926
31,567
(228)
-
(1,014)
927
(79,736)
1,910
13,261
(8,025)
30,100
-
471,658
112,706
228
-
(39,979)
(79,595)
(39,751)
(79,595)
431,907
33,111
419,634
386,523
851,541
419,634

All of the cash flows are derived from continuing operations during the above two periods.

27

NOTES TO THE FINANCIAL STATEMENTS

International Justice Mission UK

NOTES TO THE FINANCIAL STATEMENTS

for the 17 Month Period from 1 November 2019 to 31 March 2021

1. ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

International Justice Mission UK (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 notes.

Going concern

The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

28

NOTES TO THE FINANCIAL STATEMENTS

The Trustees have considered the impact of the covid-19 pandemic in their assessment of the charity’s ability to prepare accounts as a going concern. Because of the uncertainties surrounding the effects of the economic slowdown it is difficult to predict the impact on the charity and its customers, but having taken all the factors into account, the Trustees are of the opinion that the charity has sufficient resources to continue trading for the next 12 months from the date of signing these accounts.

Disclosure of long or short period

The financial statements have been prepared for the 17 month period 1 November 2019 to 31 March 2021. Comparatives are therefore not entirely comparable as they relate to a 12 month accounting period. The accounting period reference date was changed from 31 October to 31 March to align with the IJM globally.

Income and endowments

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 the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when:

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

29

NOTES TO THE FINANCIAL STATEMENTS

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent. Other support costs are allocated based on the spread of staff costs.

All resources expended are inclusive of irrecoverable VAT.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

30

NOTES TO THE FINANCIAL STATEMENTS

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Office equipment 20% straight-line Computer equipment 33% straight-line

Stock

Stock consists of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. IItems donated for resale or distribution are not included in the financial statements until they are sold or distributed.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and at bank.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees’ discretion in furtherance of the objectives of the Charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

Pension costs relate to contributions payable to both the scheme set up with Legal & General under auto-enrolment and to two employees’ personal pension plans.

31

NOTES TO THE FINANCIAL STATEMENTS

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
Funds
£
Restricted
Funds
£
Total 31 March
2021
£
Total Year ended
31 October 2019
£
Donations from
companies and
trusts
Donations from
individuals
Donations from
churches
Gift aid reclaimed
Government
grants		 608,162
496,431
1,104,593
514,471
1,938,637
181,473
2,120,110
1,204,450
128,244
141,768
270,012
131,355
314,917
21,934
336,851
160,383
-
72,025
72,025
23,031
2,989,960
913,631
3,903,591
2,033,690

In 2019 the split of income from donations attributable to unrestricted/restricted funds respectively was as follows: Companies/Trusts- £192,403/ £322,068, Individuals- £1,102,525/ £101,925, Churches- £66,934/ £64,421, Gift aid reclaimed- £154,867/ £5,516, Government grants- £0/ £23,031

3. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
Funds
£
Restricted
Funds
£
Total 31 March
2021
£
Total Year ended
31 October 2019
£
Conferences and
events
Sale of goods
Freedom groups		 6,100
-
6,100
32,090
68
-
68
1,786
-
-
-
565
6,168
-
6,168
34,441

In 2019 the income from charitable activities was also attributable to unrestricted funds

32

NOTES TO THE FINANCIAL STATEMENTS

4. INVESTMENT INCOME

4. INVESTMENT INCOME
Unrestricted Restricted Total 31 March
Funds Funds 2021
£ £ £
Interest receivable and similar income;
Interest receivable on bank deposits		 228 - 228

No investment income was received in the year ended 31 October 2019.

5. EXPENDITURE ON RAISING FUNDS

Direct Allocated Total Total
costs support costs 2021 2019
£ £ £ £
Costs of generating donations
and legacies		 67,028 374,234 441,262 303,184

All of the above expenditure was attributable to unrestricted funds (current period and prior year).

6. EXPENDITURE ON CHARITABLE ACTIVITIES

Activity
undertaken
directly
£
Activity
support
costs
£
2021
£
2019
£
Education and Advocacy
Field Work Support		 99,017
1,379,237
1,478,254
917,874
1,503,617
28,505
1,532,122
760,746
1,602,634
1,407,742
3,010,376
1,678,620

£2,111,763 (2019 - £1,149,968) of the above expenditure was attributable to unrestricted funds and £898,613 (2019- £528,652) to restricted funds.

Field Work Support direct costs include field contributions of £1,500,000 (2019 - £740,000) and other direct costs of £3,617 (2019- £4,526).

33

NOTES TO THE FINANCIAL STATEMENTS

7. ANALYSIS OF SUPPORT COSTS

Raising funds expenditure Costs of generating donations and legacies

Staff costs
Office building
costs
Office expenses
Depreciation
Sundry expenses
Audit and
accountancy fees
Legal and
professional fees		 Unrestricted
Funds
£
Restricted
Funds
£
Total 31 March
2021
£
Total Year ended
31 October 2019
£
285,893
-
285,893
171,706
43,383
-
43,383
18,899
3,203
-
3,203
2,945
8,588
-
8,588
2,212
25,323
-
25,323
15,550
1,525
-
1,525
1,200
6,319
-
6,319
646
374,234
-
374,234
213,158

Charitable activities expenditure

Staff costs
Office building
costs
Office expenses
Depreciation
Sundry expenses
Audit and
accountancy fees
Legal and
professional fees		 Unrestricted
Funds
£
Restricted
Funds
£
Total 31 March
2021
£
Total Year ended
31 October 2019
£
1,075,500
-
1,075,500
645,939
163,201
-
163,201
71,098
12,049
-
12,049
11,078
32,307
-
32,307
8,319
95,281
-
95,281
58,528
5,735
-
5,735
4,512
23,669
-
23,669
2,208
1,407,742
-
1,407,742
801,682

All expenditure on support costs in 2019 was also attributable to unrestricted funds.

34

NOTES TO THE FINANCIAL STATEMENTS

8. NET INCOMING/OUTGOING RESOURCES

Net outgoing/(incoming) resources for the period include:

31 March 2021 31 October 2019
£ £
Operating leases 193,380 86,600
Audit fees 5,240 3,800
Other non-audit services 2,020 1,912
Depreciation of fixed assets 50,926 31,567

9. TRUSTEES REMUNERATION AND EXPENSES

No Trustees, nor any persons connected with them, have received any remuneration from the charity during the period.

No Trustees have received any reimbursed expenses or any other benefits from the charity during the period (2019 - Nil).

10. STAFF COSTS

The aggregate payroll costs were as follows:

Staff costs during the
period were:
Wages and salaries
Social security costs
Pension costs		 2021
£
2019
£
1,180,321
712,257
110,584
60,990
70,489
44,398
1,361,394
817,645

The monthly average number of persons (including senior management team) employed by the charity during the period expressed by head count was as follows:

31 March 2021 31 October 2019
No No
Administration 27 27

35

NOTES TO THE FINANCIAL STATEMENTS

27 (2019 - 27) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the period totalled £70,489 (2019 - £44,398).

The number of staff employed on a full-time equivalent basis in 2021 was 25 (2019 - 23).

The number of employees whose emoluments in the 17 month period fell within the following bands was:

2021
No
£60,001 - £70,000 1
£120,001 - £130,000 1

The total employee benefits of the key management personnel of the charity in the 17 month period were £272,439 (2019 - 12 months £167,738).

36

NOTES TO THE FINANCIAL STATEMENTS

11. TANGIBLE FIXED ASSETS

Office and
computer
equipment
£
Furniture
£
Fixture &
Fittings
£
Total
£
Cost:
At 1 November 2019
Additions
Disposals
At 31 March 2021
Depreciation:
At 1 November 2019
Charge for the year
Eliminated on disposals
At 31 March 2021
Net book value
At 31 March 2021
At 31 October 2019		 107,405
-
-
107,405
1,367
19,361
19,251
39,979
(1,065)
-
-
(1,065)
107,707
19,361
19,251
146,319
51,781
-
-
51,781
40,895
5,486
4,545
50,926
(1,065)
-
-
(1,065)
91,611
5,486
4,545
101,642
16,096
13,875
14,706
44,677
55,624
-
-
55,624

12. DEBTORS
2021
£
2019
£
Prepayments
Accrued income
Other debtors		 17,324
8.020
81,606
31,587
20,413
-
119,343
39,607

37

NOTES TO THE FINANCIAL STATEMENTS

13. CASH AND CASH EQUIVALENTS

2021
£
2019
£
Cash on hand
Cash at bank		 787
1,023
850,754
418,611
851,541
419,634

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021
£
2019
£
Trade creditors
Other taxation and social security
Accruals
Deferred income		 36,145
26,955
22,224
17,182
7,080
8,051
30,100
-
95,549
52,188

15. OBLIGATIONS UNDER LEASES AND HIRE PURCHASE CONTRACTS

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Land and buildings
Within one year
Between one and five years
Other
Within one year		 31 March
2021
£
31 October
2019
£
65,739
29,100
6,248
10,720
71,987
39,820
-
611

38

NOTES TO THE FINANCIAL STATEMENTS

16. CHARITY STATUS

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each member is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

17. FUNDS

17. FUNDS
Balance at 1
November
2019
£
Incoming
resources
£
Resources
expended
£
Balance at 31
March 2021
£
Unrestricted funds
General
Restricted
Cambodia
India
Kenya
Philippines
Latin America
Uganda
Ghana
Thailand
International Church Relations
Sex Trafficking Fund
Romania
Total restricted
Total funds		 456,708
2,996,356
(2,553,025)
900,039
-
906
(906)
-
45
181,358
(155,009)
26,394
-
13,204
(13,204)
-
-
463,316
(463,316)
-
-
53,439
(53,439)
-
-
20,027
(20,027)
-
11,331
111,607
(122,938)
-
-
750
(750)
-
933
-
-
933
-
48,767
(48,767)
-
-
20,257
(20,257)
-
12,309
913,631
(898,613)
27,327
469,017
3,909,987
(3,451,638)
927,366

Restricted funds arise where donors specify the field office they wish to sponsor or give money for a specific purpose. If the grants made to specific field offices exceed the restricted donations received, then the additional grants are made from unrestricted funds.

39

NOTES TO THE FINANCIAL STATEMENTS

Prior Year Funds

Balance at 1
November
2018
£
Incoming
resources
£
Resources
expended
£
Balance at 31
October 2019
£
Unrestricted funds
General
Restricted
Cambodia
India
Kenya
Philippines
Latin America
Uganda
Ghana
Thailand
International Church Relations
Total restricted
Total funds		 358,690
1,551,170
(1,453,152)
456,708
-
2,230
(2,230)
-
1,769
118,788
(120,512)
45
-
10,055
(10,055)
-
20,349
302,113
(322,462)
-
407
16,668
(17,075)
-
-
20,369
(20,369)
-
-
46,588
(35,257)
11,331
625
-
(625)
-
850
150
(67)
933
24,000
516,961
(528,652)
12,309
382,690
2,068,131
(1,981,804)
469,017

Restricted funds arise where donors specify the field office they wish to sponsor or give money for a specific purpose. If the grants made to specific field offices exceed the restricted donations received, then the addtional grants are made from unrestricted funds.

40

NOTES TO THE FINANCIAL STATEMENTS

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Funds
£
Restricted
Funds
£
Total funds
at 31 March
2021
£
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 44,677
-
44,677
950,911
27,327
978,238
(95,549)
-
(95,549)
900,039
27,327
927,366
Unrestricted
Funds
£
Restricted
Funds
£
Total funds
at 31 October
2019
£
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 55,624
-
55,624
453,272
12,309
465,581
(52,188)
-
(52,188)
456,708
12,309
469,017

19. RELATED PARTY TRANSACTIONS

Donations made by the Trustees without any conditions attached totalled £43,935 for the period (2019 - £34,600).

Mr Griffiths was appointed as a trustee of IJM UK on 8th October 2019 and is a non-executive director of Greenbelt Festivals, the landlord of IJM UK’s London office. Rental payments to Greenbelt Festivals during the period totalled £23,220. Mr Griffiths does not receive any financial benefit from this arrangement. Greenbelt Festivals ceased to be the charity’s landlord on 28th February 2020.

41

INTERNATIONAL JUSTICE MISSION UK PO Box 12251 Witham, CM8 9BX

0203 405 9080 contact@IJMUK.org

IJMUK.org

IJMUK:

Company Limited by Guarantee No: 04310900 Registered Charity No. 1099126 (England & Wales) No. SC049311 (Scotland) © International Justice Mission 2021

INTERNATIONAL JUSTICE MISSION is a global organisation that protects people in poverty from violence. IJM partners with local authorities in 24 programme offices in 14 countries to combat slavery, violence against women and children, and other forms of abuse against people in poverty. IJM works to rescue and restore victims, hold perpetrators accountable, and help strengthen public justice systems.

Highlighted as one of 10 non-profits “making a difference” by U.S. News and World Report, IJM’s innovative work has been featured by the BBC, The Guardian, The Economist, The Financial Times, Forbes, The Oprah Winfrey Show, The Today Show, National Public Radio, CNN and many other outlets.

Learn more at IJMUK.org

*To protect IJM survivors, we have included photos that do not depict actual victims where appropriate. Consent gathered for all images