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2023-03-31-accounts

Charity Registration No. 01104094 Company Registration No. 04533442 (England and Wales)

A Company limited by guarantee not having a share capital and a registered charity

TRUSTEES’ REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CONTENTS

Legal and Administrative Information 1
Trustees’ Report 2
Independent Auditor’s Report 12
Statement of Financial Activities 15
Balance Sheet 16
Statement of Cashflows 17
Notes to the Financial Activities 18

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Rosalyn Akar Grams (Co-chair) Annette Man Kwan So (Co-chair) Michael Greenwood (Treasurer) Anne Noreen Langton Sara Khan Roz Morrison Louise Swan Klara Skrivankova Rachel Youngman (resigned 30.05.2023)

Chief Executive Baljit Banga (appointed 02.10.2023 Marchu Belete (resigned 02.06.2023) Kate Shurety (Interim CEO from 27.10.2022 – 13.10.2023) Secretary Mufeedah Bustin Charity number 01104094 Company number 04533442

Principal address and registered office 356 Holloway Road London N7 6PA Accountants MYKE Accountants Ltd 130 Balmoral Drive Borehamwood Hertfordshire WD6 2QT Auditors Myrus Smith Chartered Accountants Norman House 8 Burnell Road Sutton Surrey SM1 4BW

1

The Trustees present their Report and Financial Statements for the year ended 31 March 2023.

The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities”, Charities Act 2011, Companies Act 2006 and UK Generally Accepted Accounting Practice. In preparing this report, the Trustees have taken advantage of the small company's exemptions provided by Section 415A of the Companies Act 2006.

Objectives

The key charity objectives of Hibiscus Initiatives, hereinafter referred to as Hibiscus, are to:

Our Vision

To build a fair and just society where inequalities are eliminated from the criminal justice and immigration systems.

Our Mission

Hibiscus enables marginalised migrant women trapped in the immigration and justice system to rebuild their lives. Our mission is to:

Our Values

2

Activities

Hibiscus is the UK’s leading organisation working with Black, minoritised and migrant women and families at the intersection of the immigration and criminal justice systems. Our primary focus is on working with women; we also work with men where this complements our work with women . This currently includes work with men in the Heathrow Immigration Removal Centres (IRCs) Harmondsworth and Colnbrook and families in the Gatwick Pre-Departure Accommodation (PDA).

Our principal activities fall into the following strands:

International Resettlement and Detention Services

Policy and Public Affairs

As reflected in all the strands, the organisation exists to provide advocacy, advice, support and specialist services to empower our clients to enable informed choices and positive change. Support takes many forms and can include help to access legal advice/representation, family issues, social services, housing, mental health and well-being, education and training, and help settling into the community either here in the UK or back in their home countries. An activity relating to all strands is to conduct research, communicate and raise awareness of the issues faced by our clients, with a view to influencing policy makers.

The Trustees, in making decisions about the activities, have had due regard to the charity commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant. All activities are considered by the trustees to be in the public benefit.

All of our funders require ongoing and project end reports and have been satisfied that the outcome requirements have been met or exceeded.

3

Achievements and Performance

Community & Prisons Services

Our community and prisons team provides specialist, trauma-informed support to Black and migrant women affected by the criminal justice system, immigration restrictions and/or survivors of trafficking, across London. Funding for the team comes from a number of sources including Esmée Fairbairn, National Lottery Reaching Communities Fund, A B Charitable, The Goldsmiths’ Company and The Oak Foundation.

The Women’s Centre hired a new Head of the Centre in December 2022. Activities are running throughout the week, with attendance comparable to pre-pandemic numbers. A number of new Project Workers have been recruited since January 2023, allowing corresponding casework to have gradually increased through the year as women returned to our centre and were re-assigned one-to-one Project Workers.

Alongside individual casework, practical and emotional support, we delivered a comprehensive programme of group and 1-1 activities, focusing on three overlapping strands of practical support, wellbeing and empowerment and agency. Highlights included special events for Refugee Week, World Day against Trafficking, Black History Month, the Women’s Centre Christmas party, and International Women’s Day.

We continue to see a high level of need from women accessing casework support, with continued delays to immigration decisions, tribunals, and criminal justice proceedings, and consequent impact on women’s practical situations, mental and emotional health. The increase in hostile rhetoric from the UK government surrounding migrants is resulting in victims of trafficking being left unprotected and their right to asylum and NRM applications under threat. Lack of suitable housing, financial destitution made worse by the rising cost of living, difficulties accessing legal support and mental health treatment are all key areas of concern.

Our Community and Prison services include a number of additional projects and partnerships:

WrapAround Service

We continued our Pan London WrapAround Service, delivered under a Service Level Agreement funded by the Mayor’s Office on Police and Crime (MOPAC) in partnership with Advance, Women in Prison and Pecan. Our WrapAround project worker provides holistic support to women with experience of the criminal justice system through a support plan, one to one support and onward referrals to specialist agencies.

Diversion Service

Our Diversion Service works with migrant women who have been given conditional cautions with a requirement to engage in the Diversion service, as well as taking voluntary referrals from women in police custody. The Diversion Project is funded by MOPAC through Advance and works in partnership with Women in Prison and Pecan. We ended our involvement with this project in September 2022.

Specialist Advocacy and Advice Services to Women in Prisons

We currently continue to work in three prisons, HMP Bronzefield, HMP Peterborough and HMP Downview. Hibiscus have engaged two new members of staff and will continue to visit each prison weekly, to provide in-person advice, workshops, advocacy and emotional support to foreign national women. In HMP Peterborough, the prison has continued to facilitate a free phone line 1 day/week to provide additional support, which has proved very beneficial with a large number of calls and many new clients engaged.

Protea Clinic

In partnership with law students at King’s College, London, Hibiscus has been able to offer clients access to a legal advice clinic held in our Women’s Centre .

4

International Resettlement and Detention Services

We have been providing services to women and men in Yarl’s Wood, Derwentside and Heathrow centres. We continue to note that clients we support in detention frequently have complex histories and relationships, and while detained, are often facing mental, social and legal crises. We offer person-centred, emotional, and practical support, as well as tailored resettlement planning, ensuring clients are aware of their options and their rights.

Our positive working relationships with other stakeholder organisations in the UK, and with a broad range of reputable international partners, enables us to refer or signpost clients to the most appropriate specialist support available to them, both whilst detained and on international return to their country of passport. Common areas of support include those facing gender-based violence, safe accommodation, re-establishing contact with families, LGBTQAI+ support, intervention, and action on behalf of trafficking victims. We support individuals should they wish to engage with solicitors to submit asylum claims or challenge decisions through judicial reviews. In the last year we continued to see clients needing financial support once they return, since they face enormous challenges in securing work.

During the year, our International Resettlement team visited Ghana. We met with NGOs in order to develop closer working relationships and expand our knowledge of support available to our clients. We also met with previous clients which informed our understanding of their lived experience as well as the impact of our work.

In addition to resettlement, we also provide other services in the detention estates.

Specialist Welfare Support to Women in Detention

We have provided specialist welfare support to women in Yarl’s Wood, Heathrow and Derwentside. Hibiscus provides in-person workshops for the women, as well as activities and celebrations including events for Refugee Week and International Women’s Day. Emotional and psychological support continues to be at the forefront of our focus of support offered. Finding legal representation for women in detention, investigating free study courses, and ensuring that basic needs are met, such as food, clothing, accommodation and enhancing their support network, are among the areas of support Hibiscus has been able to provide. We have also found that our engagements and professional relationships with internal and external partnership agencies have strengthened during the last year which we hope will develop even further to best support our clients.

Specialist Support to Families Facing Forced Removal

This year has seen the reopening of the Gatwick PDA. Hibiscus was able to work with one family in 2023, with several preparatory periods for expected family departures. Since January 2023 Hibiscus has delivered presentations for new officers at Gatwick, presenting our services to new officers during their Initial Training Course (ITC) and developing our training package for staff within the centres. We have also been working on updating policies, procedures and feedback to ensure the best outcomes for the families. PDA staff have been updating the leaflets and partnership work, ensuring collaboration and accurate information is available.

5

Policy and Public Affairs

Our Policy and Public Affairs team influences policy change by putting the lived experience of migrant women at the heart of policy work to make the criminal justice and immigration systems fairer. This is achieved through increasing awareness amongst policy and decision makers by publishing reports that showcase migrant women’s stories and sharing data collected from our service delivery to inform policy change.

Working with our allies and migrant women we will improve the policy and practices affecting our clients, both highlighting issues in the UK and internationally. Our work focuses on the following four issues:

Hibiscus provides communication platforms for migrant women with lived experience of the criminal justice and immigration systems to be heard in the media. We will work to ensure honest, accurate, representative coverage in the media about the experiences of migrant women.

Our three main objectives in this area are:

Cultural Mediation Project

Our Cultural Mediation Project is funded by The Bell Foundation and focuses on working with survivors of trafficking to provide evidence to establish the role of cultural mediators within the UK criminal justice and immigration systems. Our primary activities include the provision of training on cultural mediation to external organisations with subsequent review of their feedback to improve the existing materials. The project has also sought to engage with clients by designing and delivering a tailored training programme to enhance their skills and become cultural mediators.

Training on cultural mediation awareness and good practices was delivered to the external organisation Women in Prison (WIP), an organisation that works to support women affected by the Criminal Justice System. The training covered WIP staff members including frontline workers, advisory professionals, policy and Monitoring & Evaluation staff, administrative assistants, coordinators, and senior managers. This training was successful in raising awareness of how key the provision of cultural mediation is for women survivors of trafficking and how it helps them access support and start a recovery path.

A tailor-made training course has been designed for survivors of trafficking and gender-based violence to become cultural mediators. This training has been face-to face, and so far, 9 women have participated. Module one was delivered with the goal for women to understand the role of a cultural mediator and the skills required. The second module was delivered in October 2022, and the women learned to communicate and translate between people with cultural and linguistic needs. Women are using their own experiences to understand and control the process of cultural mediation and a total of 8 women with lived experience completed their training in full during this period, with a further 6 women participating in and completing the training between January to April 2023.

6

Anti-Trafficking

The Anti-trafficking Steering Group (ATSG) was set-up in order to ensure that the different departments at Hibiscus work together and coordinate their response against Human Trafficking. Funded by Trust for London, the group continues to work towards the following 5 lines of action:

The ATSG has updated their training for new Hibiscus staff and externally led training which serves as an introduction and reference for working with clients who have experiences of trafficking. Through Hibiscus’ IOM funding to conduct research on the experiences of survivors of trafficking in the Criminal Justice System, the Policy Team has produced a six-episode podcast with clients to tell their stories and create their own narrative, contributing to the conversation around experiences of the National Referral Mechanism (NRM). The podcast was launched in Spring 2023, following the collation of women’s experiences and stories.

Double Disadvantage action plan

Our work on “Double Disadvantage” in the criminal justice system has been funded by Barrow Cadbury Trust and Lloyds Banking Foundation. Over two years, we have worked with our partners (Muslim Women in Prison, Zahed Mubarek Trust, Criminal Justice Alliance, Agenda Alliance and Women in Prison) to produce a 10-point action plan which has been updated on progress after 12 months. We recently undertook a strategy day with partners to consider next steps and participated in a Westminster debate on the inequalities faced by Black, Asian, minoritized and migrant women in contact with the criminal justice systems.

Heritage Project

Our Heritage Project, funded by the Heritage Lottery Fund, focuses on the history of Hibiscus and the experience of Black and migrant women in the UK over the past 35 years. The project has supported our clients with training in order to share their lived experience and run activities and workshops to encourage others to share their experiences too. Drawing on our own archives, the project also includes a reflection of the work of Hibiscus over 35 years and how the criminal justice system has changed with Hibiscus’ influence.

7

Financial Review

The Trustees consider that the main risk the charity faces is not being able to raise sufficient funds to continue providing its core services. The fundraising programme is continually reviewed and the Trustees are very aware of the necessity to ensure that the charity has sufficient reserves. The Trustees have also examined other operational and business risks faced by the charity and can confirm that suitable measures have been taken, wherever possible, to mitigate any significant risks. The Finance & Compliance Sub -Committee review and update the risk register on a quarterly basis and report to the Board. Our funders are as listed in notes 2 and 3 to the accounts.

Income increased from £1,442,861 in 2021/2022 to £1,728,015 in 2022/2023 with increased grants and contracts for our work. Expenditure for the year was £1,603,654, an increase on the previous year’s expenditure which was £1,392,539.

The total funds held at 31st March 2023 were £860,233 of these £53,766 are restricted, £203,385 are designated, and general funds stand at £603,082 up from £507,692 in the previous year.

The purpose of the restricted funds held is to further the work in the relevant service areas in accordance with the conditions of funding. See note 17.

Trustees have reviewed and re-designated reserves to set aside funds to meet financial obligations to employees and others in the unlikely event of the charity ceasing to exist. Other funds are set aside to meet potential costs outside the annual budget.

Designated funds at March 2023 were unchanged at £203,385 and meet the projected increased costs of contractual obligations and wind-down costs

8

TRUSTEES’ REPORT

Our Strategy

From 2023 – 2028 Hibiscus is focusing our work on our five-year strategy to ensure that we become a more impact-led, trauma informed, anti-racist and client-centred organisation .

Theory of Change

Forming from our Theory of Change, our five-year strategy will focus on four key areas of work:

Personal/Lived Experience:

We will continue to work directly with marginalised migrant women at every point in the criminal justice and immigration systems, to provide emotional and practical support and to enable them to influence change.

Practice

We will work with institutions within the criminal justice and immigration systems as well as with stakeholders and other NGO partners, to help improve understanding, service provision and support to create fairer practices. By identifying victims of trafficking and influencing the treatment of marginalised women through advocacy, training, tools and resource, we influence institutions and staff to understand the needs of migrant women and implement better, fairer practices.

Policy

We will work collaboratively with other organisations to campaign for policy change. Hibiscus will provide evidence and amplify the voice of migrant women themselves to influence policy and practice. We will provide a platform for marginalised migrant women with experience of the criminal justice and immigration systems to influence policy and practice. In turn, policy and decision makers will better understand the experiences of marginalised migrant women and implement fairer, more humane policies.

Public opinion

We will provide communication platforms for migrant women with lived experience of the criminal justice and immigration systems to be heard in the media. We will work to ensure honest, accurate, representative coverage in the media about the experiences of migrant women. We will highlight injustice and rebalance the narrative around migrant women by getting the stories and voices of women themselves into the media.

9

TRUSTEES’ REPORT

Structure, Governance and Management

Hibiscus Initiatives is a company limited by guarantee without share capital incorporated on 12 September 2002 and registered with the Charity Commission on 2 June 2004 as a charity. Its governing rules are its Memorandum and Articles of Association.

Prior to its incorporation the charity had operated since 1986 as an unincorporated charity under the name Female Prisoners Welfare Project. On incorporation it became FPWP Hibiscus Limited and changed its name to Hibiscus Initiatives by special resolution on the 9th September 2013. The Articles of Association were reviewed and updated during 2014 and formally adopted in October 2014.

While day to day responsibility is delegated to the Chief Executive, Baljit Banga and her senior leadership team, overall responsibility rests with the Board. Strategic decisions and those relating to conditions of employment for the Chief Executive and senior leadership team are made by the Board and where appropriate with the assistance of external professional experts.

The Chief Executive works closely with the Board and the senior leadership team. Senior staff each manage a team of skilled staff and send regular departmental reports on their projects’ work to the Board members.

Hibiscus’ administrative structure and governance arrangements are a crucial part of the organisation, driving performance and keeping delivery on track. We worked to achieve the aims set out in the strategic plan; particular attention was paid to ensure staff training and support needs were met.

The Board of Trustees and Directors of the Company

Selection and appointment of trustees is governed by the charity’s Articles of Association. The organisation requires that all trustees have a clear understanding of the criminal justice system and the needs and issues surrounding women in prison, including foreign national prisoners, those held in immigration removal centres in the UK, those released from both prisons and immigration removal centres into the community or returned back to their home countries, and issues surrounding trafficking and the phenomena of modern day slavery.

The directors of the charitable company are its trustees for the purposes of charity law.

The Trustees who have served during the year and since the year end were as follows:

10

Trustees’ responsibilities statement

The Trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

The Trustees are responsible for 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

Auditors

The auditors, Myrus Smith have expressed their willingness to continue in office and a resolution proposing their re-appointment will be put to the forthcoming Annual General Meeting.

Approval

This report was approved by the Trustees on 27[th] November 2023 and signed on their behalf, by:

Rosalyn Akar Grams Co-Chair

Annette Man Kwan So Co-Chair

11

Independent Auditor’s Report to the Members of Hibiscus Initiatives

Opinion

We have audited the financial statements of Hibiscus Initiatives (the ‘charitable company’) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including 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 for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the trustees report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the trustees report. 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. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

12

Independent Auditor’s Report to the Members of Hibiscus Initiatives

/contd…

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

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 11, 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.

Auditor’s responsibilities for the audit of the financial statements

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

13

Independent Auditor’s Report to the Members of Hibiscus Initiatives

/contd…

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

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Use of our report

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

Stephen Jones FCA (Senior Statutory Auditor) For and on behalf of Myrus Smith Chartered Accountants and Statutory Auditor

Norman House 8 Burnell Road Sutton, Surrey SM1 4BW

2023

14

STATEMENT OF FINANCIAL ACTIVITIES

Income And Expenditure Account for The Year Ended 31 March 2023

Notes
Income from: -
Donations and Grants
2
Charitable activity
3
Investment
Total
Expenditure on:
Raising funds
5
Charitable activity
6
Total
Net Income/ (expenditure)
Transfer between funds
Net movement in funds
Total Funds brought forward
16/17
Total funds carried forward		 Unrestricted
funds
Designated
fund
Restricted
funds
Total
2023
Total
2022
(£)
(£)
(£)
(£)
(£)
22,550
-
564,426
586,976
506,329
1,139,106
-
-
1,139,106
936,499
1,934
-
-
1,934
33
1,163,590
-
564,426
1,728,016
1,442,861
11,416
-
-
11,416
21,770
1,056,783
-
535,455
1,592,238
1,370,769
1,068,199
-
535,455
1,603,654
1,392,539
95,391
-
28,971
124,362
50,322
-
-
-
-
-
-
-
-
-
50,322
507,692
203,385
24,795
735,872
685,550
£603,083
£203,385
£53,766
£860,234
£735,872

All income and expenditure is derived from continuing activities.

There were no recognised gains or losses for 2022 and 2023 other than those included in the Statement of Financial Activities.

The notes on pages 18 to 27 form part of these Financial Statements.

15

BALANCE SHEET AS AT 31 MARCH 2023

Notes
Fixed Assets
Tangible Assets
Current Assets
Debtors
12
Cash at bank and in hand
13
Creditors: amounts falling due within one year
14
Net current Assets
Net Assets
Income funds
Restricted funds
16
Unrestricted funds
17
Designated funds
17
Total funds		 2023
£
£
-
-
348,066
830,107
1,178,173
317,939
860,234
£860,234
53,766
603,083
203,385
£860,234		 2023
£
£
-
-
348,066
830,107
1,178,173
317,939
860,234
£860,234
53,766
603,083
203,385
£860,234		 £ 2022
£
£
-
-
467,738
480,715
948,453
212,581
735,872
£735,872
24,795
507,692
203,385
£735,872		 2022
£
£
-
-
467,738
480,715
948,453
212,581
735,872
£735,872
24,795
507,692
203,385
£735,872		 £
-
348,066
830,107
1,178,173
317,939

948,453
212,581
£860,234 £735,872

53,766
603,083
203,385
24,795
507,692
203,385
£860,234 £735,872

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The Financial Statements were approved by the Board on 27[th] November 2023 and signed on its behalf by:

Rosalyn Akar Grams
Co-Chair		 Michael Greenwood
Treasurer

The notes on pages 18 to 27 form part of these Financial Statements.

16

STATEMENT OF CASHFLOWS AS AT 31 MARCH 2023

Notes
Net cash provided by /(used in) operating activities
Cash and cash equivalents
20
Cash and cash equivalents At 1 April
At 31 March		 2023
2022
(£)
(£)
349,392
48,620
480,715
432,095
£830,107
£480,715

17

1. ACCOUNTING POLICIES

General information and basis of preparation

Hibiscus Initiatives is a company limited by guarantee registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the ‘Legal and Administrative Information’ on page 1 of this Trustees’ Report and Financial Statements.

The charity constitutes a public benefit entity as defined by FRS 102.

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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), The Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The Financial Statements are prepared on a going concern basis under the historical cost convention.

The significant accounting policies applied in the preparation of these Financial Statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

Income recognition

Items of income are recognised in the Financial Statements when all of the following criteria are met:

Expenditure recognition

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

Expenditure is allocated to each activity where the costs relate directly to that activity. Support costs, including governance costs, that do not relate directly to any activity are apportioned to each activity on the basis of staff time.

Expenditure is included under the following headings:

18

1. ACCOUNTING POLICIES (continued)

Fixed Assets and Depreciation

Tangible fixed assets costing in excess of £1,000 are capitalised and stated at cost less accumulated depreciation. Fixed assets acquired for a specific project are expensed in the year of purchase.

Depreciation is provided so as to write off the cost of fixed assets at the following annual rates:

Office equipment 25% reducing balance

Computer equipment 25% straight line

Fund accounting

Unrestricted general funds are those funds which are freely available for use in furtherance of the objects of the charity.

Designated funds are unrestricted funds set aside by the Trustees for particular purposes.

Restricted funds are those funds which can only be used in accordance with the wishes of the donor, or which have been raised for a particular purpose.

Leases

Operating lease rentals are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pension costs

The charity operates a defined contribution pension scheme. Contributions payable to the scheme are charged to the Statement of Financial Activities in the year to which they relate.

19

2. DONATIONS AND GRANTS

Grant and donation income was received from the following sources:

Restricted grants:
National Lottery -Women and Girls
The Bell Foundation
Esmee Fairbairn
Diversion
Advance and Women in Prison {Pan London)
Trust for London
Barrow Cadbury Trust
Justice Together
Paul Hamlyn
Ministry of justice (MOPAC DIVERSION)
COVID 19 grants
Lloyds Bank Foundation
Oak Foundation
MOJ - Core /Women’s Centre
Forward Trust
National Heritage
Total restricted grants
Restricted donations
Unrestricted donations
Total grants/donations		 2023
2022
£
£
113,976
75,000
42,734
45,833
100,000
50,000
-
19,644
67,583
66,250
26,869
21,732
25,000
25,000
50,000
33,333
40,600
23,100
9,822
99,658
-
42,300
4,000
-
7,252
-
14,296
-
26,925
-
35,369
-
£564,426
£501,850
-
-
22,550
4,479
£586,976
£506,329

20

3. INCOME FROM CHARITABLE ACTIVITIES

Contract income receivable
SERCO Gatwick
SERCO SWS
MITIE
Home Office
Other income
Total income from charitable activities		 2023
2022
£
£
220,582
220,582
57,120
57,120
85,194
38,998
678,270
609,074
1,041,167
925,774
97,938
10,725
£1,139,106
£936,499

All of the expenditure recognised in 2022 and 2023 was unrestricted.

4 NET INCOME/ EXPENDITURE

Operating surplus is stated after charging:
Auditor's fee

COST OF RAISING FUNDS
Direct Costs
Support Costs
Fundraising activities
11,416
-		 Operating surplus is stated after charging:
Auditor's fee

COST OF RAISING FUNDS
Direct Costs
Support Costs
Fundraising activities
11,416
-		 2023
2022
£
£
£3,000
£2,020
2023
2022
£
£
11,416
-		 11,416
21,770

5 COST OF RAISING FUNDS

All of the expenditure recognised in 2022 and 2023 was unrestricted.

21

6 COST OF CHARITABLE ACTIVITIES

Support and advocacy to foreign nationals
affected by the criminal justice and immigration
systems		 Direct
Support
Costs
Costs
2023
2022
£1,368,498
£223,740
£1,592,238
£1,370,769		 2022

Of the £1,370,769 expenditure recognised in 2022, £869,106 was charged to unrestricted funds and £501,663 was charged to restricted funds.

7 ANALYSIS OF DIRECT COSTS

Wages and salaries
Staff travel UK
Staff training and conferences
Overseas resettlement and travel
External consultancy
COVID 19 support
Recruitment
Other direct costs		 Raising Funds
Charitable
Activity
2023
2022
£
£
£
£
11,416
1,027,007
1,038,423
857,721
-
65,426
65,426
42,295
-
29,854
29,854
7,137
-
69,940
69,940
56,371
-
86,546
86,546
113,201
-
15
15
15,769
-
23,240
23,240
13,071
-
66,470
66,470
63,509
£11,416
£1,368,498
£1,379,914
£1,169,074

22

8 ANALYSIS OF SUPPORT COSTS

ANALYSIS OF SUPPORT COSTS
Office cost
Premises Costs
Governance cost		 Charitable
Activity
2023
2022
£
£
£
119,924
119,924
126,446
100,661
100,661
92,494
3,155
3,155
4,525
£223,740
£223,740
£223,465

9 GOVERNANCE COSTS

Audit fees
AGM/Annual review
Trustee training/membership		 2023
2022
£
£
3,000
2,020
155
1,320
-
1,185
£3,155
£4,525

10 TRUSTEE AND BOARD MEMBER EXPENSES

During the year there were payments made to Trustees of £250 in respect of expenses (2022: £nil).

11 STAFF COSTS

Total staff wages for the year excluding national insurance & pension were £879,315 (2022: £772,863).

Total social security costs for the year were £83,875 (2022: £69,431).

The average number of employees during the year was 29 (2022: 26). The total employment benefits received by key management was £227,792 (2022: £252,576).

There was no employee with emoluments between £60,000 and £69,999 (2022: none).

No employee received monies by way of compensation for termination of employment (2021: none).

The charity operates a defined contribution pension scheme. Contributions during the year were £18,172 (2022: £15,427).

23

None of the Trustees or members of the Board received any emoluments during the year (2022: £nil). Under FRS 102, employee benefits include gross salary, benefits in kind, employer's national insurance and employer pension Costs.

12 DEBTORS

Rent Deposit
Debtors / contract Income
Pre-payments		 2023
2022
£
£
7,866
7,866
321,683
450,576
18,517
9,296
£348,066
£467,738

13 CASH AT BANK

Bank Current account
Bank Deposit Account
Cash in Hand		 2023
2022
£
£
525,204
276,268
289,485
198,046
15,418
6,401
£830,107
£480,715

14 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade Creditors
Sundry Creditors and Accruals
Income in Advance		 2023
2022
£
£
38,597
88,581
11,831
7,500
267,511
116,500
£317,939
£212,581

15 OPERATING LEASE COMMITMENTS

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

Due within:
One year
One to five years		 2023
2022
£
£
24,590
47,442
-
-
£24,590
£47,442

24

At 31 March 2023 the company had annual commitments of £47,442 (2022: 47,442) for rent of premises under non-cancellable operating leases which expire in July 2023 (notice period 6 Months).

16 RESTRICTED FUNDS

The funds of the charity include restricted funds comprising the following unexpended balances of grants held on trusts to be applied to specific purposes:

At 31 March 2023
Bell
Barrow Cadbury
Justice Together
Forward Trust
National Heritage
Esmee Fairbairn
MOPAC DIVERSION
Womens Centre- National
Lottery
Pan London/Advance
Wraparound
Trust for London
Oak Foundation
Lloyds Bank Foundation
MOJ - Core /Women’s centre
Paul Hamlyn		 Balance at
Income
Expenditure
Transfer
between
Balance at
01-Apr-22
Funds
31-Mar-23
£
£
£
£
£
8,705
42,734
48,132
-
3,308
(289)
25,000
18,814
-
5,897
6,118
50,000
48,836
-
7,282
-
26,925
20,256
-
6,669
-
35,369
33,386
-
1,983
736
100,000
80,339
-
20,397
(20)
9,822
9,802
-
-
-
113,976
105,746
-
8,230
8,990
67,583
76,573
-
-
1,013
26,869
27,882
-
-
-
7,252
7,252
-
-
-
4,000
4,000
-
-
-
14,296
14,296
-
-
(458)
40,600
40,142
-
-
£24,795
£564,426
£535,455
£Nil
£53,766

Full details of the purposes of these funds are in the Trustees report under the Financial Review section.

25

17 UNRESTRICTED FUNDS

At 31 March 2023
Unrestricted funds
Designated funds
At 31 March 2022
Unrestricted funds
Designated funds		 Balance at
Income
Expenditure
Transfer between
Balance at
01-Apr-22
Funds
31-Mar-23
£
£
£
£
£
507,692
1,163,590
1,068,199
-
603,083
203,385
-
-
-
203,385
£711,077
£1,163,590
£1,068,199
£Nil
£806,468
Balance at
Income
Expenditure
Transfer between
Balance at
01-Apr-21
Funds
31-Mar-22
£
£
£
£
£
438,189
941,011
890,876
19,368
507,692
223,385
-
-
(20,000)
203,385
£661,574
£941,011
£890,876
£(632)
£711,077

18 DESIGNATED FUNDS

The following funds have been set aside out of general funds by the Trustees:

Contractual obligations and wind-down costs
Exceptional costs		 2023
2022
£
£
188,385
188,385
15,000
15,000
£203,385
£203,385

26

19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

2023

023
Current assets
Current liabilities
As at 31 March 2023		 Unrestricted Fund
Restricted fund
Total
£
£
£
1,124,407
53,766
1,178,173
(317,939)
-
(317,939)
£808,468
£53,766
£860,234

2022

Current assets
Current liabilities
As at 31 March 2022		 Unrestricted Fund
Restricted fund
Total
£
£
£
923,658
24,795
948,453
(212,581)
-
(212,581)
£711,077
£24,795
£735,872

20 NOTES TO THE STATEMENT OF CASHFLOWS

Reconciliation of surplus to net cash
Surplus for the year
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash provided by/(used in) operating activities		 2023
2022
£
£
124,361
50,322
119,672
(141,592)
105,359
139,890
£349,392
£48,620

27