2021-03-31-accounts - Joint Council For The Welfare Of Immigrants

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			Page
Report ofthe Trustees		1	to	10
Report ofthe Independent Auditors		11	to	12
Statement ofFinancial	Activities		13
Balance Sheet			14
Cash Flow Statement			15
Notes to the Cash Flow Statement			16
Notes to the Financial	Statements	17	to	31

			Statement ofFinancial Activities	Statement ofFinancial Activities	Statement ofFinancial Activities
			for the Year		Ended 31 March 2021
							2021	2020
					Unrestricted	Restricted	Total	Total
					funds	fund	funds	funds
								As restated
				Notes
INCOME
Grants and Donations					336,677		336,677	234,513
Charitable activities
Charitable Activities					205,295	671,375	876,670	617,518
Other trading activities					11,025		11,025	6,680
Total					552,997	671,375	1,224,372	858,711
EXPENDITURE
Raising funds					15,418		15,418	18,243
Charitable activities
Case work Bc legal helplines					196,082	382,352	578,434	401,969
Training					30,578	22,467	53,045	51,814
Policy &campaigns					247,928	126,701	374,629	355,266
Communication 8'c engagement					114,847	33,718	148,565'	90,463
Total					604,853	565,238	1,170,091	917,755
Net Income/(Expenditure)		and Net Movement		in	(51,856)	106,137	54,281	(59,044)
Funds for the year
RECONCILIATION	OF	FUNDS
Transfer ofFunds					13,533	(13,533)
Total funds brought	forward		(As restated)		496,006	124,395	620,401	679,445
TOTAL FUNDS CARRIED			FORWARD		457,683	216,999	674,682	620 401

		Balance Sheet
		31 March 2021
			2021	2020
				As restated
		Notes
FIXEDASSETS
Tangible assets		10	17,175	14,174
CURRENT ASSETS
Stocks		11	138,185	83,595
Debtors		12	479,064	338,927
Cash at bank and in hand			203,099	352,908
			820,348	775,430
CREDITORS
Amounts falling due within	one year	13	(162,841)	(169,203)
NET CURRENT ASSETS			657,507	606,227
TOTAL ASSETSLESSCURRENT
LIABILITIES			674,682	620,401
NET ASSETS			674,682	620,401
FUNDS		15
Unrestricted funds
General			413,308	446,193
Designated			44,375	49,813
Restricted funds			216 999	124 395
TOTAL FUNDS			674,682	620,401

			Cash Flow Statement
		for the	Year Ended 31 March	2021
				2021	2020
					As restated
		Notes
Cash flows from operating	activities
Cash generated from operations				i)35,655)	i 130,365)
Net cash used in operating	activities			L)35 665555)	i130,365)
Cash flows from investing	activities
Purchase oftangible fixed assets				~14 154)
Net cash (used in)/provided	by investing	activities		~)4,154)
Change in cash and cash equivalents		in
the reporting period				(149,809)	(130,365)
Cash and cash equivalents	at the
beginning ofthe reporting	period			352 908	483,273
Cash and cash equivalents	at the end	of
the reporting period				203,099	352,908

						2021	2020
							As restated
Net income/(expenditure)			for the reporting		period (as per the
Statement	ofFinancial		Activities)			54,281	(59,044)
Adjustments for:
Depreciation						11,153	6,543
Decrease	/ (increase)	in	stock and work	in progress		(54,590)	36,832
Decrease Decrease	/ (increase) / (increase)	in debtors in creditors				(140,137) ~6,3 62)	(220,644) 105,948
Net cash	used in operations					it35,655)	i)30,365)

ANALYSIS OF CHANGES IN NET FUN	DS
	At 1.4.20	Cash flow	At 31.3.21
	As restated
Net cash
Cash at bank and in hand	352,908	i)49,809)	203,099
Total	352,908	i149,809)	203,099

				Unrestricted
				Fund	2021	2020
38 Degrees						15,194
The A BCharitable		Trust		50,000	50,000	50,000
Atkin Foundation						5,000
The Elm Trust						20,000
Esmee Fairbairn	Foundation			50,000	50000	50,000
Esmee Fairbairn	Foundation		—top up grant	54,000	54,000
Hilden Charitable		Fund		20,000	20,000	20,000
Immigrants' Aid	Trust			' 30,000	30,000	30,000
Joseph Rowntree	Charitable		Trust	12,500	12,500
General Donations				101,482	101,482	44,319
Xmass Appeal				18,695	]8,695
Total				336677	336 677	234 513

OTHER TRADING ACTIVITIES
	2021	2020
Service charges income (IAT)	3,000	1,167
Fundraising Income		5,513
Furlough Grant	8 025
	~11 025	~6680

INCOME FROM C	H	A		RI	T	A	B	LE ACTIVITI	ES
									Unrestricted	Restricted
									Fund	Fund	2021	2020
												As restated
											f.
Paul Hamlyn Foundation				(Covid)						20,000	20,000
Esmde Fairbairn (Covid)										25,000	25,000
Case work and legal	helplines
Grants and donations:
British Red Cross										15,600	15,600	39,000
Trust for London										42,080	42,080	37,844
Barings Foundation										40,000	40,000
Community Justice Fund				(Acess				to Justice)		75,000	75,000
The Legal Education	Foundation							(Justice First
Fellowship)										16,453	16,453
H, A Ec C Kroch Foundation						(Client Support)				700	700
Contract income:
UNISON - Advice line		for			members				25,500		25,500	25,500
Legal aid and certificated				case			fees		124,790		124,790	115,128
Private legal case fees												19,725
Articles and Talks									292		292
									150 582	189833	340 415	237 197
Training
Training fees									13,196		13,196	30,257
Publication sales									824		824	302
									14020		14020	30 559
Policy and campaigns
Grants and donations:
British Red Cross										16,000	16,000	40,000
Foxglove Legal												2,496
The Migration Foundation										12,150	12,150	32,776
New Philanthropy (Transition							Advice Fund)			55,750	55,750	55,750
Paul Hamlyn Foundation										37,400	37,400	51,000
Foxglove Legal										29,181	29,181
Refugee Action (Respond				and			Adapt)			30,000	30,000	13,333
Sam and Bella Sebba	Charitable							Trust		8,000	8,000	8,000
Prism - The 39Remember					and		Resist
campaign										40,000	40,000
Trust for London										7,920	7,920	12,156
Unbound Philanthropy										100,000	100,000	50,000
Strategic Legal Fund	via			ILPA						5,864	5,864
Donations —Hostile digital					environment					2,201	2,201
Donations —Windrush		Winter					Emergency
Appeal										38,571	38,571
Donations —Windrush		Justice				Fund				2,723	2,723	4,375
Donations -UKCEN										8,309	8,309	7,629
Donations - Monitoring			of		EU		Settlement
Scheme										19,112	195112
EPIM - Migrants Rights			Centre in Ireland:
Rise Up project										1,762	1,762
										414942	414942	277 515

INCOME FROM CHARITABLE ACTIVI	TIES - continued
Communication and engagement:
Grants and donations:
Barrow Cadbury Trust		9,000	9,000	20,000
Paul Hamlyn Foundation		12,600	12,600	29,000
Membership subscriptions	32,229		32,229	23,247
Publications &Merchandise	8,464		8,464
	40 693	21 600	62 293	72 247
Total	205 295	671375	076 670	617510

		Raising	Case work &		Policy &	Communication
		Funds	legal helplines	Training	campaigns	&engagement	2021	2020
								As
								restated
Staff costs		13,687	396,920	22,323	276,638	108,523	818,091	645,838
Legal case
work costs			60,750				60,750	39,180
Training	costs			7,228			7,228	10,711
Premises	costs		12,675	2,50'6			15,181	15,801
Windrush	Grant
payments					22,000		22,000	33,000
Other direct
costs			23,272	15,795	18,869	15,808	73,744	28,139
Support	costs
(Note 6)		1,549	75,922	4,648	51,131	21,692	154,943	125,728
Governance
costs (Note 6)		182	8,895	545	5,991	2,542	18,154	19,358
TOTAL		15418	578 434	53 045	374 629	148565	1 170091	917755

				General	Governance
				Support	Function	2021	2020
Management	staff costs				13,687	13,687	]3,273
Administration		and support staff		21,242		21,242	7,039
Premises costs		and equipment		23,086		23,086	23,821
Communications		and 1Tcosts		24,565		24,565	29,530
Legal and professional			expenses	19,348		19,348	17,287
Accountancy	fees			29,022		29,022	28,221
Insurance				4,454		4,454	3,895
Other office costs				22,073		22,073	9,332
Depreciation				]1,153		11,153	6,603
Trustees' expenses							240
Audit fees					4,467	4,467	4,560
AGM costs							1,285
Total				154 943	18 154	173097	145 086

		2021	2020
Auditors'	remuneration	4,467	4,560
Depreciation		11,153	6,543

STAF	F COSTS
		2021	2020
Wages	and salaries	751,109	586,619
Social	security costs	73,103	56,889
Pension	costs	28,808	22,642
		053 020	666 150

The average m	onthly number ofemployees during the year	was as follows:
		2021	2020
Case work and	legal help lines	9.6	7.9
Training		0.6	1.1
Policy and campaigns		6.4	6.0
Communication	k engagement	2.7	1.8
Fundraising		0.2	0.2
Governance		0.2	0.2
Administration	and Support	0.7	0.3
		20.4	17.5

	Notes to the Financial Statements - continued for the Year Ended 31 March 2021
10.	TANGIBLE FIXEDASSETS
			Fixtures
			and
			fittings
	COST
	At 1 April 2020		21,396
	Additions		~14 154
	At 31 March 2021		35,550
	DEPRECIATION
	At 1 April 2020		7,222
	Charge for year		11,153
	At 31 March 2021		18,375
	NET BOOK VALUE
	At 31 March 2021		17,175
	At 31 March 2020		14,174
11.	STOCKS
		2021	2020
			As restated
	Legal cases - Work in Progress	138,185	83,595
		135155	~83 595
12.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2021	2020
			As restated
	Trade debtors	283,381	]76,077
	Unbilled disbursements	123,204	80,946
	Accrued income	62,805	78,604
	Prepayments	9 674	3,300
		479,064	338,927

CREDITORS	: AMOUNTS FALLING DUE WITHIN	ONE YEAR
		2021	2020
Trade creditors		106,907	100,611
Social security	and other taxes	27,738	27,048
Other creditors		8,761	6,567
Deferred income (Note 17)		14,875	16,534
Accruals		4,560	18,443
		162,841	169,203

ANALYSIS OF NET ASSETS	BETWEEN FUNDS
	Unrestricted	Designated	Restricted
	Funds	Funds	Funds	2021
Tangible Fixed Asset	17,175			17,175
Net Current Asset	396,]33	44,375	216,999	657,507
	413300	443 5	216999	624 602

	Unrestricted	Designated	Restricted
	Funds	Funds	Funds	2020
	As restated			As restated
Tangible Fixed Asset	14,174			14,174
Net Current Asset	432,019	49,813	124,395	606,227
	446 193	49813	124395	620 401

MOVEMENT IN FUND	S
		Balance as at				Balance as at
		01.04.20	Income	Expenditure	Transfers	31.03.21
		As restated
Restricted funds:
Paul Hamlyn (Covid fund)			20,000	7,214	(12,786)
Esme Fairbairn (Covid Fund)			25,000	25,000
Case work and legal helplines:
British Red Cross		15,559	15,600	31,159
Trust for London			42,080	42,080
Barings Foundation			40,000	40,000
Community Justice'Fund	(Access
to Justice)			75,000	66,667		8,333
The Legal Education Foundation
(Justice First Fellowship)			16,453	14,986	(747)	721
H, A & C Kroch Foundation
(Client Support)			700	600		100
Policy and campaigns:
British Red Cross		3,053	16,000	19,053
The Greater London Authority		6,000				6,000
The Migration Foundation		]2,150	12,150	24,300
New Philanthropy (Transition
Advice Fund)		15,683	55,750	57,496		13,937
Paul Hamlyn Foundation		10,394	37,400	43,332		4,462
Foxglove Legal			29,181	19,454		9,727
Refugee Action (Respond	and
Adapt)			30,000	15,000		15,000
Sam and Bella Sebba Charitable
Trust		4,000	8,000	12,000
Prism - The 39Remember	and
Resist campaign			40,000	11,290		28,710
Trust for London			7,920	7,920
Unbound Philanthropy		13,736	100,000	47,069		66,666
Strategic Legal Fund via ILPA			5,864	5,864
Donations - Hostile digital
environment			2,201			2,201
Donations - Windrush Justice
Fund		7,585	2,723	7,000		3,308
Donations —Windrush Winter
Emergency Appeal			38,571	15,000		23,571
Donations - UKCEN		12,793	8,309	7,591		13,511
Donations —EEA Citizens	Rights
Litigation		1,403				1,403
Donations —Monitoring ofEU
Settlement Scheme			19,112	1,525		17,587
EPIM —Migrants Rights Centre in
Ireland: Rise Up project			1,762			1,762
Communication:
Barrow Cadbury Trust		7,647	9,000	16,647
Paul Ham lyn Foundation		14,393	12,600	26,993
		324 395	671 375	565 233	t~t3 533	216999

MOVEMENT IN FUNDS —con	MOVEMENT IN FUNDS —con	tinued
Unrestricted funds:
Designated funds:
Migrant Defence fund		49,813		15,889	10,451	44,375
General funds		446,193	552,997	588,964	3,082	413,308
Total unrestricted	funds	496 006	552 997	604 853	13533	457 683
Total funds		620 401	1224 372	1 170091		674 682

		Balance as at				Balance as at
		01.04.19	Income	Expenditure	Transfers	31.03.20
		As restated	As restated	As restated		As restated
Restricted funds:
Case work and legal helplines:
British Red Cross		16,900	39,000	40,341		15,559
Trust for London			37,844	37,844
Policy and campaigns:
British Red Cross		669	40,000	37,616		3,053
Foxglove Legal			2,496	2,496
The Greater London Authority		20,000		14,000		6,000
The Migration Foundation		13,751	32,776	34,377		]2,150
New Ph ilanth ropy			55,750	40,067		15,683
Paul Hamlyn Foundation		12,712	51,000	53,318		10,394
Refugee Action			13,333	13,333
Sam and Bella Sebba	Charitable
Trust			8,000	4,000		4,000
Trust for London			12,156	12,156
Unbound Philanthropy		10,000	50,000	46,264		13,736
Donations -Tribunal	fees	5,685		5,685
Donations - Windrush	Justice
Fund		22,210	4,375	19,000		7,585
Donations -UKCEN		10,000	7,629	4,836		12,793
Donations -EEA Citizens Rights
Litigation		1,403				1,403
Communication:
Barrow'Cadbury Trust			20,000	12,353		7,647
Paul Hamlyn Foundation		33,565	29,000	48,172		14,393
		146 895	403 359	425 859		124 395
Unrestricted funds:
Designated funds:
Migrant Defence fund		50,000		187		49,813
General funds (As restated)		482,550	455,352	491,709		446,193
Total unrestricted funds		532 550	455 352	491 896		496 006
Total funds		679445	8587]1	917755		620 401

			2021	2020
Balance	as at 1st	April	16,534	17,465
Amount	released	to income in the year	(16,534)	(17,465)
Amount	deferred	in the year	14,875	16,534
Balance	as at 31stMarch		~14875	~16 534

				At	31March 2020	Increase /
					As restated	(decrease)
				Notes
Cash at Bank and in	hand				352,908	(52,621)
Creditors (without "client		money")		13	(169,203)	(52,621)
Stocks - Legal cases	Work in Progress			11	83,595	(30,187)
Debtors and unbilled	disbursement			12	257,023	80,946
					At 1 April 2019	Increase /
					As restated	(decrease)
Cash at Bank and in	hand				483,273	(39,195)
Creditors (without "client		money")			63,255	(39,195)
General funds				15	482,550	15,738
Total funds				15	679,445	15,738
				For	the year ended
					31March 2020	Increase /
					As restated	(decrease)
Income from Charitable Activities,
Case work and legal helplines
Legal aid and	certificated		case fees		115 128	205 518
Expenditure on Charitable		Activities,
Case work and legal helplines
Legal case work costs					39 180	240 539
The above changes have resulted			in the following	re-statement	offunds:-
					At 1 April 2020	Increase /
					As restated	(decrease)
General funds				15	446 193	50 759
Total funds				15	620401	50 759