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|



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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. 

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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:**_ 

- Amplifying survivors’ voices and perspectives to ensure their expertise shapes solutions to violence. 

- Scaling grassroots community momentum for justice. 

- Embedding the end of violence as an urgent priority on the global poverty alleviation agenda. 

- Collaborating with corporations to invest in ending violence and eradicating exploitation from their supply chains. 

## **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: 

- IJM UK continued to work closely with UK government to further their anti-slavery and antiviolence initiatives. 

- IJM UK raised awareness of slavery, trafficking in people and violence in UK and global media, including spotlighting steps that must be taken to address these issues. 

- IJM UK educated students, community groups, schools and professionals about slavery and people trafficking and provided resources to end this crime. 

- IJM UK contributed to the global fight against violence and injustice through the financial support of the IJM field offices. 

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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: 

- **Provision of funds:** directly supporting the delivery of IJM field programmes overseas. 

- **Education:** assisting the global justice mission by drawing the world’s attention to everyday violence, influencing leaders to protect those living in poverty from violent exploitation and rallying all people of good will to fight. 

- **Advocacy:** in England, Northern Ireland, Scotland and Wales, applying IJM’s global expertise to inform the UK’s approach to stopping violence and injustice locally and globally; and encouraging core audiences - including the UK government, media, corporates, the church, civil society and a new generation of supporters - to lead the way in addressing everyday violence, both globally and locally. 

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. 

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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. 

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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! 

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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. 

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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: 

- **IJM UK’s Recommendations on Tackling Modern Slavery for the Foreign, Commonwealth & Development Office** , together with a virtual roundtable featuring contributions from the Independent Anti-Slavery Commissioner and Migration and Modern Slavery Envoy. 

- **IJM UK’s Sentencing for Demand-Side Offenders of Online Sexual Exploitation of Children (OSEC)** , which included a forward from Rt Hon Sajid Javid MP and the support of the Independent Anti-Slavery Commissioner. 

- **IJM’s Global OSEC report** , released in 2020, was launched in the UK with MP roundtables, one chaired by Fiona Bruce MP and the other by Sarah Champion MP, both attended by five to six MPs. 

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. 

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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 

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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. 

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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. 

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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. 

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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. 

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## 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. 

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TRUSTEES’ REPORT 

The Trustees serving during the year were: 

M Lane MSc (Chair from October 2020) 

R D Parker (Chair until October 2020) 

- M F Greenslade ACA 

- A J Legg Barrister 

- J Rice A Owen A Griffiths 

## **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: 

- select suitable accounting policies and apply them consistently; 

- observe the methods and principles in the Charities SORP 2019 (FRS 102); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

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: 

- there is no relevant audit information of which the charitable company’s auditor is unaware; and 

- the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. 

**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: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2021 and of its income and expenditure for the period then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **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: 

- the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or 

- the Trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

## **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: 

- the information given in the Trustees’ Report (incorporating the directors’ report) for the financial period for which the financial statements are prepared is consistent with the financial statements; and 

- the directors’ report has been prepared in accordance with applicable legal requirements. 

## **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: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of directors’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

- the Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report. 

## **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: 

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charitable company’s internal control. 

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees. 

- Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. 

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 

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<br>forward||||456,708||12,309||469,017||382,690|
|Total funds carried<br>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**<br>**2021**<br>**£**<br>**31 October**<br>**2019**<br>**£**|
|---|---|
|**Cash flows from operating activities**<br>Net movement in funds for the reporting year<br>**Adjustments for:**<br>Depreciation<br>11<br>Investment income<br>4<br>(Increase)/decrease in stocks<br>(Increase)/decrease in debtors<br>12<br>Increase/(decrease) in creditors<br>14<br>Increase in deferred income<br>14<br>Net cash flows from operating activities<br>**Cash flows from investing activities:**<br>Interest receivable and similar income<br>4<br>Purchase of tangible fixed assets<br>11<br>Net cash flows from investing activities<br>Net increase in cash and cash equivalents<br>Cash and cash equivalents at 1 November<br>Cash and cash equivalents at 31 March<br>13|458,349<br>86,327<br>50,926<br>31,567<br>(228)<br>-<br>(1,014)<br>927<br>(79,736)<br>1,910<br>13,261<br>(8,025)<br>30,100<br>-|
||471,658<br>112,706|
||228<br>-<br>(39,979)<br>(79,595)|
||(39,751)<br>(79,595)|
||431,907<br>33,111<br>419,634<br>386,523|
||851,541<br>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: 

- The donor specifies that the grant or donation must only be used in future accounting periods; or 

- The donor has imposed conditions which must be met before the charity has unconditional entitlement. 

## **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**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total 31 March**<br>**2021**<br>**£**<br>**Total Year ended**<br>**31 October 2019**<br>**£**|
|---|---|
|Donations from<br>companies and<br>trusts<br>Donations from<br>individuals<br>Donations from<br>churches<br>Gift aid reclaimed<br>Government<br>grants|608,162<br>496,431<br>1,104,593<br>514,471<br>1,938,637<br>181,473<br>2,120,110<br>1,204,450<br>128,244<br>141,768<br>270,012<br>131,355<br>314,917<br>21,934<br>336,851<br>160,383<br>-<br>72,025<br>72,025<br>23,031|
||**2,989,960**<br>**913,631**<br>**3,903,591**<br>**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**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total 31 March**<br>**2021**<br>**£**<br>**Total Year ended**<br>**31 October 2019**<br>**£**|
|---|---|
|Conferences and<br>events<br>Sale of goods<br>Freedom groups|6,100<br>-<br>6,100<br>32,090<br>68<br>-<br>68<br>1,786<br>-<br>-<br>-<br>565|
||**6,168**<br>**-**<br>**6,168**<br>**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;<br>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<br>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**<br>**undertaken**<br>**directly**<br>**£**<br>**Activity**<br>**support**<br>**costs**<br>**£**<br>**2021**<br>**£**<br>**2019**<br>**£**|
|---|---|
|Education and Advocacy<br>Field Work Support|99,017<br>1,379,237<br>1,478,254<br>917,874<br>1,503,617<br>28,505<br>1,532,122<br>760,746|
||**1,602,634**<br>**1,407,742**<br>**3,010,376**<br>**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<br>Office building<br>costs<br>Office expenses<br>Depreciation<br>Sundry expenses<br>Audit and<br>accountancy fees<br>Legal and<br>professional fees|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total 31 March**<br>**2021**<br>**£**<br>**Total Year ended**<br>**31 October 2019**<br>**£**|
|---|---|
||285,893<br>-<br>285,893<br>171,706<br>43,383<br>-<br>43,383<br>18,899<br>3,203<br>-<br>3,203<br>2,945<br>8,588<br>-<br>8,588<br>2,212<br>25,323<br>-<br>25,323<br>15,550<br>1,525<br>-<br>1,525<br>1,200<br>6,319<br>-<br>6,319<br>646|
||**374,234**<br>**-**<br>**374,234**<br>**213,158**|



## **Charitable activities expenditure** 

|Staff costs<br>Office building<br>costs<br>Office expenses<br>Depreciation<br>Sundry expenses<br>Audit and<br>accountancy fees<br>Legal and<br>professional fees|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total 31 March**<br>**2021**<br>**£**<br>**Total Year ended**<br>**31 October 2019**<br>**£**|
|---|---|
||1,075,500<br>-<br>1,075,500<br>645,939<br>163,201<br>-<br>163,201<br>71,098<br>12,049<br>-<br>12,049<br>11,078<br>32,307<br>-<br>32,307<br>8,319<br>95,281<br>-<br>95,281<br>58,528<br>5,735<br>-<br>5,735<br>4,512<br>23,669<br>-<br>23,669<br>2,208|
||**1,407,742**<br>**-**<br>**1,407,742**<br>**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**<br>**period were:**<br>Wages and salaries<br>Social security costs<br>Pension costs|**2021**<br>**£**<br>**2019**<br>**£**<br>1,180,321<br>712,257<br>110,584<br>60,990<br>70,489<br>44,398|
|---|---|
||**1,361,394**<br>**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**<br>**computer**<br>**equipment**<br>**£**<br>**Furniture**<br>**£**<br>**Fixture &**<br>**Fittings**<br>**£**<br>**Total**<br>**£**|
|---|---|
|**Cost:**<br>At 1 November 2019<br>Additions<br>Disposals<br>At 31 March 2021<br>**Depreciation:**<br>At 1 November 2019<br>Charge for the year<br>Eliminated on disposals<br>At 31 March 2021<br>**Net book value**<br>At 31 March 2021<br>At 31 October 2019|107,405<br>-<br>-<br>107,405<br>1,367<br>19,361<br>19,251<br>39,979<br>(1,065)<br>-<br>-<br>(1,065)|
||107,707<br>19,361<br>19,251<br>146,319|
||51,781<br>-<br>-<br>51,781<br>40,895<br>5,486<br>4,545<br>50,926<br>(1,065)<br>-<br>-<br>(1,065)|
||91,611<br>5,486<br>4,545<br>101,642|
||16,096<br>13,875<br>14,706<br>44,677|
||55,624<br>-<br>-<br>55,624|



## 12. DEBTORS 

|||
|---|---|
||**2021**<br>**£**<br>**2019**<br>**£**|
|Prepayments<br>Accrued income<br>Other debtors|17,324<br>8.020<br>81,606<br>31,587<br>20,413<br>-|
||**119,343**<br>**39,607**|



**37** 



NOTES TO THE FINANCIAL STATEMENTS 

## 13. CASH AND CASH EQUIVALENTS 

||**2021**<br>**£**<br>**2019**<br>**£**|
|---|---|
|Cash on hand<br>Cash at bank|787<br>1,023<br>850,754<br>418,611|
||**851,541**<br>**419,634**|



## 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

||**2021**<br>**£**<br>**2019**<br>**£**|
|---|---|
|Trade creditors<br>Other taxation and social security<br>Accruals<br>Deferred income|36,145<br>26,955<br>22,224<br>17,182<br>7,080<br>8,051<br>30,100<br>-|
||**95,549**<br>**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**<br>Within one year<br>Between one and five years<br>**Other**<br>Within one year|**31 March**<br>**2021**<br>**£**<br>**31 October**<br>**2019**<br>**£**<br>65,739<br>29,100<br>6,248<br>10,720|
|---|---|
||**71,987**<br>**39,820**|
||-<br>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**<br>**November**<br>**2019**<br>**£**<br>**Incoming**<br>**resources**<br>**£**<br>**Resources**<br>**expended**<br>**£**<br>**Balance at 31**<br>**March 2021**<br>**£**|
|**Unrestricted funds**<br>General<br>**Restricted**<br>Cambodia<br>India<br>Kenya<br>Philippines<br>Latin America<br>Uganda<br>Ghana<br>Thailand<br>International Church Relations<br>Sex Trafficking Fund<br>Romania<br>**Total restricted**<br>**Total funds**|456,708<br>2,996,356<br>(2,553,025)<br>900,039<br>-<br>906<br>(906)<br>-<br>45<br>181,358<br>(155,009)<br>26,394<br>-<br>13,204<br>(13,204)<br>-<br>-<br>463,316<br>(463,316)<br>-<br>-<br>53,439<br>(53,439)<br>-<br>-<br>20,027<br>(20,027)<br>-<br>11,331<br>111,607<br>(122,938)<br>-<br>-<br>750<br>(750)<br>-<br>933<br>-<br>-<br>933<br>-<br>48,767<br>(48,767)<br>-<br>-<br>20,257<br>(20,257)<br>-|
||**12,309**<br>**913,631**<br>**(898,613)**<br>**27,327**|
||**469,017**<br>**3,909,987**<br>**(3,451,638)**<br>**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**<br>**November**<br>**2018**<br>**£**<br>**Incoming**<br>**resources**<br>**£**<br>**Resources**<br>**expended**<br>**£**<br>**Balance at 31**<br>**October 2019**<br>**£**|
|---|---|
|**Unrestricted funds**<br>General<br>**Restricted**<br>Cambodia<br>India<br>Kenya<br>Philippines<br>Latin America<br>Uganda<br>Ghana<br>Thailand<br>International Church Relations<br>**Total restricted**<br>**Total funds**|358,690<br>1,551,170<br>(1,453,152)<br>456,708<br>-<br>2,230<br>(2,230)<br>-<br>1,769<br>118,788<br>(120,512)<br>45<br>-<br>10,055<br>(10,055)<br>-<br>20,349<br>302,113<br>(322,462)<br>-<br>407<br>16,668<br>(17,075)<br>-<br>-<br>20,369<br>(20,369)<br>-<br>-<br>46,588<br>(35,257)<br>11,331<br>625<br>-<br>(625)<br>-<br>850<br>150<br>(67)<br>933|
||**24,000**<br>**516,961**<br>**(528,652)**<br>**12,309**|
||**382,690**<br>**2,068,131**<br>**(1,981,804)**<br>**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**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total funds**<br>**at 31 March**<br>**2021**<br>**£**|
|---|---|
|Tangible fixed assets<br>Current assets<br>Current liabilities<br>**Total net assets**|44,677<br>-<br>44,677<br>950,911<br>27,327<br>978,238<br>(95,549)<br>-<br>(95,549)|
||**900,039**<br>**27,327**<br>**927,366**|



||**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Total funds**<br>**at 31 October**<br>**2019**<br>**£**|
|---|---|
|Tangible fixed assets<br>Current assets<br>Current liabilities<br>**Total net assets**|55,624<br>-<br>55,624<br>453,272<br>12,309<br>465,581<br>(52,188)<br>-<br>(52,188)|
||**456,708**<br>**12,309**<br>**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_