Company number: 02700424 Charity number: 1117513
## Joint Council for the Welfare of Immigrants
Report and financial statements For the year ended 31 March 2022
Joint Council for the Welfare of Immigrants
## Contents
For the year ended 31 March 2022
Report of the Trustees..................................................................................................................... 1 Reference and administrative information ....................................................................................... 7 Independent auditor’s report ......................................................................................................... 9 Statement of financial activities (incorporating an income and expenditure account) .....................14 Balance sheet .................................................................................................................................15 Statement of cash flows ..................................................................................................................16 Notes to the financial statements ...................................................................................................17
Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
The trustees are pleased to present their annual directors' report, accompanied by the financial statements of the charity for the year ended 31st March 2022, prepared to meet the requirements for a directors' report and of the Companies Act. These financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statements 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).
## **OUR PURPOSE AND ACTIVITIES**
The Joint Council for the Welfare of Immigrants (JCWI) is an independent national charity established in 1967. We work to ensure justice and fairness in immigration and asylum law and policy and we provide direct legal advice and assistance to those affected by UK immigration control.
## **Our Vision**
JCWI works toward a vision of the UK in which immigration, asylum and nationality law and policy are based on sound evidence, promote the rule of law, and are underpinned by respect for human rights and dignity. It is a vision of the UK in which no person or family is made vulnerable or destitute or faces the denial of fundamental human rights simply because they have migrated.
## **Our Work**
## **Public Benefit**
Since our inception in 1967, we have provided vital legal assistance and advice to many thousands of marginalised and at-risk individuals and families affected by British immigration, asylum, and nationality law. These service-users are often in desperate need, with no other source of reliable advice and support. We monitor the impacts and the potential impacts of policies on the lived experience of people subject to immigration control and we produce high quality, trusted briefings and sound evidence for parliamentarians, campaigners, and the media. This helps to ensure that debates about immigration and asylum policy are grounded in evidence and lived experience and reflect the urgent need for policy to protect and promote rights and dignity.
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
JCWI is the only national organisation in its field that has never sought or accepted central government funding. We are uniquely positioned as an independent source of support and an independent watchdog for rights, free from the influence of government and without affiliation to any political party. We are needed now, more than ever.
## **Our Work and Impact**
## **Covid-19**
Like all organisations, our activities, our priorities, and our ways of working over the last year have been acutely affected by the pandemic. It has had a profound impact on the ways in which we have been able to work, on the needs of the communities we support and serve, and on a range of policy issues which have required urgent attention.
Thanks to early planning, we were quick to adapt to the requirement to work remotely and most of our staff have continued to work remotely since March 2020. Using tools such as Zoom and Teams, we have been able to keep our staff connected with each other and with our partners and service users.
However, we know that face-to-face contact is so often essential for building trust and providing meaningful support and we recognise that the impact of social distancing and lockdowns has been felt most acutely by people who may already be marginalised or lonely, including our service users. We therefore regularly facilitated safe, socially distanced in-person meetings with service users onsite.
## **Legal Advice & Casework**
Between 1 April 2021 and 31 March 2022, and under challenging, and ever-changing circumstances, our team of caseworkers and solicitors:
- Responded to nearly 732 urgent calls to our anonymous helpline.
- Worked on 408 cases for 311 individuals and families.
However, our casework team's impact is measured far beyond numbers. In recent years the team has become a centre of excellence for creative, specialist and strategic legal work that advances the rights of migrants by challenging unfair or unjust practices and establishing precedent. This year was no exception. Highlights include:
- We successfully used the courts to secure concrete changes to the system which lock people out of immigration status. We got the Home Office to stop rejecting visa applications that were ‘missing’ a document that does not exist. It took multiple threats of legal action to get the Home Office to fix a mistake in its policy, and the correction will now enable an estimated 50 families to be reunited.
- Our challenge of the Home Office policy which failed to recognise marriages by Ahmadi Muslims in entry clearance applications led to the policy being amended. Ahmadi Muslims are accepted as being subject to persecution in Pakistan.
- JCWI acted as interveners in a judicial review claim which found the Home Office’s use of military barracks to house asylum seekers had been unlawful.
- We teamed up with eight leading law firms to create a free legal advice initiative for survivors of the Windrush scandal, in response to consistently low numbers of applications for the UK government’s Windrush Compensation Scheme.
We have also committed to provide more holistic support for our service users. Over the past year, this work was more important than ever and included:
- Utilising our designated Migrant Defence Fund to provide emergency accommodation for clients. These interventions were particularly important for clients with pending asylum claims or appeals,
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
including clients with young children or with acute mental health difficulties, who would otherwise be street homeless during the pandemic.
- Utilising our designated Migrant Defence Fund to provide urgent financial support for food and necessities for those whose asylum support was not yet in place. This support was a lifeline for many during the pandemic.
- Ensuring that clients who needed help gained access to essential services such as health, education and housing.
In a uniquely difficult year, with the pandemic's impacts felt in both the personal and professional sphere, the team has provided an extraordinary level of support to those who have needed it. And despite the challenges posed by the day-to-day, they have gone above and beyond to widen the scope of their work, to be strategic and outgoing.
## **Advocacy and Communications**
Our work has prioritised the following key themes this year:
- Protecting the rights, health, and well-being of migrants during the pandemic.
- Dismantling the hostile environment, to advance the rights of migrant workers.
- Campaigning for new and accessible routes for undocumented people, to prevent people from being pushed out of status.
- Defending the right to asylum, regardless of the type of journey made to the UK.
## Protecting rights during the pandemic
During the pandemic, the Home Office prioritised immigration enforcement over public health – a decision that makes us all less safe. Throughout, we have been working to expose the unjust, unsafe and inhumane impact of these policies. We published research that shows people were afraid to come forward for NHS care, including treatment and vaccinations, because of the risk they will be detained and deported. We published a report exploring undocumented migrants’ broader experiences of the COVID pandemic and further analysis showing how UK immigration law and policy exacerbated migrants’ experiences. We successfully called for the Covid inquiry to address the ways that the Hostile Environment put people in danger and hindered the fight against Covid, gaining 1,700 signatures to our open letter to the chair of the inquiry.
## Advancing migrant workers’ rights
Recognising the acute impact of the pandemic on migrant frontline or essential workers, particularly undocumented workers, we continued our campaign calling for better rights and protection for migrant workers.
Having provided extensive written and oral evidence, drawing on our clients’ experiences, to the Windrush Lessons Learned Review, established after JCWI and other organisations exposed the Windrush Scandal, we submitted further evidence to the follow up review, that sets out how, 18 months after the ‘Windrush Lessons Learned Review’ was published, the Home Office has not changed, and justice is still not being done for victims of the Windrush scandal.
## Routes to regularisation
We launched a landmark report into the experiences of undocumented people in the UK, and a campaign to see the system overhauled. Drawing on the experiences of the people we advise and represent every day, our research illustrates how people are pushed out of status by an immigration system that treats them as 'temporary' residents for years, or even decades. MPs met to debate reforms to the immigration system to support undocumented migrants, after an incredible grassroots campaign saw 100,000 people sign a petition for
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
an amnesty. Over 800 of our supporters wrote to their MP inviting them to attend the debate and sending a copy of our briefing.
## Defending the right to asylum
We spent this year resisting Priti Patel’s Nationality and Borders Bill as it made its way through parliament. The Act created a two-tier refugee system, aiming to ‘deter’ refugees from coming to the UK by punishing those who survive dangerous journeys here by detaining, criminalising and deporting them. Throughout the year, thousands of our supporters took part in our campaigning actions and urged their MPs to stand with refugees against this attack on the principles of refugee protection. We joined hundreds of others to protest outside parliament against the bill, with over 250 of our supporters inviting their MP to attend the rally to hear directly from people who have endured our broken asylum system – and how the Bill would make things worse. In November, we were devastated and angry to learn that at least 27 people lost their lives trying to cross the Channel. Nearly 2,000 of our supporters wrote to their MP in the days after the tragedy, calling on them to oppose the Anti-Refugee Bill, which replicates the same old tried-and-failed policies and will lead to further deaths. We also gave evidence to parliamentarians, explaining how cruel and dangerous the Act is.
As horrifying scenes of chaos in Afghanistan unfolded **,** we coordinated a joint letter to the Home Secretary from over 100 charities and human rights organisations, urging a generous and compassionate welcome to Afghan refugees **.** And we briefed MPs on the changes needed to protect Afghans already here in the UK, as well as those fleeing the violence in the months and years to come.
## In numbers
We further innovated with our approach to digital media, and saw our audiences continue to grow significantly over the year. Our email list grew by 25% from 14,200 to 17,800. Our Twitter audience grew by 23% from 33,000 to 40,700. Our Instagram audience grew by 46% from 2,615 followers to 3,820.
259 regular givers and new members joined the organisation, meaning that for the first time JCWI had more than 500 members. We also held our first ever remote challenge event, the "People Move challenge", inviting supporters to run, walk, cycle or roll and raise money for our work. 24 people took part, raising over £10,000, and helping to raise awareness of our work and share our core message.
Our spokespeople made over 70 appearances in broadcast media, with a total of 350 comments and appearances across the year. We supported over 100 MPs from all parties to raise questions and concerns, to speak in support of amendments to legislation, and to champion the rights of all migrants in parliament.
## **TRAINING**
One of our strategic objectives for 2019-22 is to agree the long-term future of our Training programme. After several years of sustained decline in demand and revenue, we made the decision in 2020 to close the Training department and merge its activities into our outreach and events work. We have refocused this work away from revenue generation and closer toward its original purpose, improving the quality of advice and building the capacity of other organisations to provide advice. Through this pared down programme, between 1 April 2021 and 31 March 2022 we ran 27 immigration law training sessions, for 186 delegates. This includes:
- 61 delegates, from 31 organisations, who attended our training sessions on immigration law, free of charge.
- 13 delegates who attended free wellbeing workshops, creating space for people to acknowledge the pressures and strains of this type of work, when combined with the added challenges of the pandemic.
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
This work strengthens our movement and allows us to build stronger relationships with the grassroots groups that keep our movement going.
## **Public Benefit Statement**
In shaping our objectives for the year, and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PD2). The achievements and activities above demonstrate the public benefit arising through the Charity's activities.
## **FINANCIAL REVIEW**
## **Principal Funding Sources**
JCWI continues to self-generate income through training, membership and casework and continues to receive grant funding from trusts and foundations. We are grateful to our funders for their continued support for and belief in our work and our vision.
## **Investment Powers and Policy**
Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit. The trustees have considered the most appropriate policy for investing funds and consider that cash deposits meet their requirements.
We used our Windrush Winter Emergency Appeal to make grants to grassroots groups providing direct support to members of the Windrush Generation and their descendants. Applications were received through an open process and awarded in two rounds, with applications scored against the grant criteria. Grants were awarded subject to recipients satisfying checks on their charitable status and activities.
## **Reserves Policy**
JCWI should maintain cash reserves of not less than £150,000 for the purposes of maintaining adequate cash flow and unrestricted free reserves of between £450,000 and £500,000 for the purposes of maintaining financial sustainability. These figures have been calculated by taking a portfolio approach to the calculation and quantification of risk.
The Directors believe that maintaining reserves at this level, JCWI will be able to maintain financial sustainability and the means to meet its charitable objectives for the foreseeable future. The Directors review the level of required reserves on an annual basis.
During the year the Charity’s income amounted to £1,065,012 (As restated 2021 – £1,224,372) and a deficit for the year ended of £159,805 (2021 – surplus £54,281). As at the year-end accounts showed funds of £514,877 (As restated 2021 - £674,682), of which £119,953 (2021 - £216,999) was restricted. The reserves held in unrestricted funds, which have not been designated or invested in fixed assets, at 31st of March 2022 were £394,924 (2021 – £457,683).
## **Going Concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. JCWI is now closing-out legal files and billing them in a way that was not done a year ago due to a previous Management strategy. This has translated into substantial legal receipts in the first half of the year, which is based on existing files and information, having either already been billed or will be billed, therefore we have considerable confidence in them. There is inherently less certainty in the later months of the year. However, the current forecast is not assuming a “best case scenario” so there is potential for an upside as well as a downside, and the forecast cash balances in the second half are sufficiently high that a shortfall would not be cause for concern.
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The Joint Council for the Welfare of Immigrants (JCWI) (the word 'Limited' being omitted by license from the Board of Trade) is a Company Limited by guarantee and not having a capital divided by shares.
The charity was incorporated on 25th March 1992 and amended by Special Resolution on 20th November 2004. It registered as a charity on 8th January 2007 under Registration Number 1117513 and the Company Registration Number is 02700424.
## **Recruitment and Appointment of Trustees**
As set out in the Articles of Association, the Chair of Trustees is nominated by the Trustees. The Directors of the organisation are also the Charity Trustees for the purposes of charity law.
The Board of Trustees (the 'Executive Committee') has the power to appoint additional Trustees as it considers fit to do so. They are selected based on their skills, experience, and the contribution that they may make to the governance of the organisation. The composition of the Board must be approved by the Members at the Annual General Meeting.
The Trustees have no beneficial interest in the company other than as members. The Trustees are also the Directors of the company. All the Trustees are members of the company and guarantee to contribute £1 in the event of winding up. The Board has the power to appoint additional Directors.
## **Trustee Induction and Training**
The Trustees maintain a good working knowledge of charity and company law and best practice by regular reading of charity press articles and scrutiny of Companies House, Charity Commission, other Government, and voluntary organisation advisory websites. New Trustees are provided with copies of the Memorandum and Articles of Association and copies of relevant strategies and are introduced to the activities of the charity by the existing Trustees. Training is made available as and when required.
## **Organisation**
The Organisation is governed by the Executive Committee, which is also the Board of Directors. The Board approves the Organisation's Three-Year Strategy, the Annual Business Plan and Budget and all financial, risk and people management policies. The Board meets at least four times per year. The Executive Director and the staff exercise delegated authority for the design, delivery and evaluation of the Organisation's activities and provide written reports and financial statements to the Board in advance of its meetings.
## **Related Parties**
Minoo Jalali-Naini, Daniel Wilsher, Gurpreet Bola and Alexandra Lopoukhine were trustees of both JCWI and the Immigrants' Aid Trust (IAT) during the year.
## **Risk Management**
The Trustees have a risk management strategy which comprises:
- An annual review of the Organisation's risk register, detailing risks JCWI may face.
- The establishment of systems and procedures to mitigate risks identified in the Register and regular review and evaluation of these systems and procedures.
- The implementation of procedures designed to minimise any potential impact on the Organisation should these risks materialize.
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Company Number:** 02700424 **Country of Registration:** England and Wales **Country of incorporation** : United Kingdom **Charity Number:** 1117513
## **Directors and Trustees:**
Guppi Bola (Chair) – Resigned 31/08/2022 Nath Gbikpi (Vice-Chair) – Appointed 31/08/2022 Hossein Hamedani (Treasurer) – Resigned 6/11/2021 David James (Treasurer) – Appointed 04/04/2022 Areeba Hamid – Appointed 26/08/2021 Daniel Wilsher Minoo Jalali-Naini Pal Luthra Susan Cueva Heather Catharine Ducharme – Resigned 30/03/2022 Jeff Crisp – Appointed 15/12/2021, Resigned 10/04/2022 Hannah Johnson – Appointed 15/12/2021, Resigned 9/02/2022 Ceciliah Chigwada – Appointed 15/12/2021
## **Company Secretary:**
Satbir Lochan Singh Chowdry – Resigned 1/04/2022 Alexandra Lopoukhine - Appointed 1/12/2022
## **Senior Management Team:**
Satbir Lochan Singh Chowdry, Chief Executive Officer – Resigned 1/04/2022 Paola Uccellari, Interim Executive Director - Appointed 15/04/2022, Resigned 15/12/2022 Alexandra Lopoukhine, Interim Executive Director - Appointed 1/12/2022 Minnie Rahman, Campaigns and Communications Director – Resigned 17/03/2022 Ravishaan Muthiah, Communications Director - Appointed 20/06/2022 Zehrah Hassan, Advocacy Director - Appointed 20/06/2022 Nicola Burgess, Legal Director - Resigned 20/01/2022 Enny Choudhury and Laura Smith, Co-Interim Legal Directors- Appointed 20/01/2022
**Registered office and Principal Address:** 441 Caledonian Road Unit 4a Cally Yard, London, England, N7 9BG **Auditors:** Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL **Bankers:** NatWest Bank Plc., 134 Aldersgate Street, London EC1A 4JB
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Joint Council for the Welfare of Immigrants Report of the Trustees for the Year Ended 31 March 2022
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also directors of Joint Council for the Welfare of Immigrants for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulation.
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- 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;
- 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. 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.
## **STATEMENT OF DISCLOSURE TO AUDITOR**
So far as the trustees are aware, there is no relevant audit information of which the company’s auditors are unaware. Additionally, the trustees have taken all the necessary steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions .
## **AUDITORS**
A resolution will be proposed at the Annual General Meeting that Sayer Vincent LLP be re-appointed as auditors of the Charity for the ensuing year.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.
## **APPROVAL**
This report was approved by the Board and signed on its behalf by:
**David James Trustee January 30, 2023**
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Independent auditor’s report
To the members of
Joint Council for the Welfare of Immigrants
## Opinion
We have audited the financial statements of Joint Council for the Welfare of Immigrants (the ‘charitable company’) for the year ended 31 March 2022 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 FRS 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 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 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 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 Joint Council for the Welfare of Immigrants' 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.
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Independent auditor’s report
To the members of
Joint Council for the Welfare of Immigrants
## Other Information
The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual 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.
## Opinions 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’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- The trustees’ annual report has been prepared in accordance with applicable legal requirements.
## 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 trustees’ annual 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:
- 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 trustees’ remuneration specified by law are not made; or
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions
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Independent auditor’s report
To the members of
Joint Council for the Welfare of Immigrants
in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
## Responsibilities of trustees
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, 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.
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 are set out below.
## Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
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Independent auditor’s report
To the members of
## Joint Council for the Welfare of Immigrants
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the charity operates in,
- focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
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 noncompliance. 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.
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Independent auditor’s report
To the members of
Joint Council for the Welfare of Immigrants
## 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.
Noelia Serrano (Senior statutory auditor)
## 31 January 2023
for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL
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## Joint Council for the Welfare of Immigrants
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 March 2022
|For theyear ended 31 March 2022|||||||
|---|---|---|---|---|---|---|
|Note
Income from:
2
3
4
5b
5a
5a
5a
5a
Reconciliation of funds:
Total funds carried forward
Total funds brought forward
Net movement in funds
Transfers between funds
Raising funds
Total expenditure
Net (expenditure) / income for the year
Charitable activities
Policy & campaigns
Communication & engagement
Case work & legal helplines
Training
Total income
Expenditure on:
Other trading activities
Grants and donations
Charitable activities|Unrestricted
£
545,272
172,419
37,500|Restricted
£
-
309,821
-|2022
Total
£
545,272
482,240
37,500
1,065,012
-
612,833
19,922
258,728
333,334
1,224,817
-
(159,805)
674,682
514,877
(159,805)|Unrestricted
£
336,677
205,295
11,025|Restricted
£
-
671,375
-|2021
Total
£
336,677
876,670
11,025|
||755,191|309,821||552,997|671,375|1,224,372|
||-
518,154
19,922
36,522
303,732|-
94,679
-
222,206
29,602||15,418
196,082
30,578
247,928
114,847|-
382,352
22,467
126,701
33,718|15,418
578,434
53,045
374,629
148,565|
||878,330|346,487||604,853|565,238|1,170,091|
||60,380
(123,139)|(60,380)
(36,666)||13,533
(51,856)|(13,533)
106,137|-
54,281|
||(62,759)
457,683|(97,046)
216,999||(38,323)
496,006|92,604
124,395|54,281
620,401|
||394,924|119,953||457,683|216,999|674,682|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 18a to the financial statements.
Page 14
Joint Council for the Welfare of Immigrants
## Balance sheet
|Balance sheet|Balance sheet||||
|---|---|---|---|---|
|As at 31 March 2022|||Company|no. 02700424|
|Note
£
Fixed assets:
12
Current assets:
13
162,437
14
329,960
144,183
636,580
Liabilities:
14
(130,089)
18a
42,441
352,483
Total unrestricted funds
Total assets less current liabilities
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Stock
Debtors
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Cash at bank and in hand
Tangible assets
Total charity funds||2022
£
8,386|£
138,185
479,064
203,099|2021
£
17,175|
|||8,386
506,491||17,175
657,507|
||636,580
(130,089)||820,348
(162,841)||
||42,441
352,483||44,375
413,308||
|||514,877||674,682|
|||514,877||674,682|
|||119,953
394,924||216,999
457,683|
||||||
|||514,877||674,682|
Approved by the trustees on 30 January 2023 and signed on their behalf by
David James FCA Trustee
Page 15
Joint Council for the Welfare of Immigrants
## Statement of cash flows
## For the year ended 31 March 2022
|Net (expenditure)/income
Adjustments for:
Depreciation
Increase in WIP
Decrease/(increase) in debtors
Decrease in creditors
Cash at bank and in hand
Total cash and cash equivalents
Net cash used in operating activities
Analysis of cash and cash equivalents and of net debt
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Net cash used in investing activities
Cash flows from investing activities:
Purchase of fixed assets|£
£
(159,805)
12,157
(24,252)
149,104
(32,752)
104,257
(55,548)
(3,368)
(3,368)
(58,916)
203,099
144,183
At 1 April
2021
Cash flows
£
£
203,099
(58,916)
203,099
(58,916)
2022|£
£
(159,805)
12,157
(24,252)
149,104
(32,752)
104,257
(55,548)
(3,368)
(3,368)
(58,916)
203,099
144,183
At 1 April
2021
Cash flows
£
£
203,099
(58,916)
203,099
(58,916)
2022|£
£
54,281
11,153
(54,590)
(140,137)
(6,362)
(189,936)
(135,655)
(14,154)
(14,154)
(149,809)
352,908
203,099
Other non-
cash
changes
At 31
March
2022
£
£
-
144,183
-
144,183
2021|£
£
54,281
11,153
(54,590)
(140,137)
(6,362)
(189,936)
(135,655)
(14,154)
(14,154)
(149,809)
352,908
203,099
Other non-
cash
changes
At 31
March
2022
£
£
-
144,183
-
144,183
2021|
|---|---|---|---|---|
||(3,368)||(14,154)||
|||(55,548)
(3,368)
(58,916)
203,099||(135,655)
(14,154)
(149,809)
352,908|
||At 1 April
2021
£
203,099||Other non-
cash
changes
£
-||
|||144,183||203,099|
|||Cash flows
£
(58,916)||At 31
March
2022
£
144,183|
||203,099|(58,916)|-|144,183|
Page 16
Joint Council for the Welfare of Immigrants
Notes to the financial statements
## For the year ended 31 March 2022
- 1 Accounting policies
- a) Statutory information
- Joint Council for the Welfare of Immigrants is a charitable company limited by guarantee and is incorporated in the United Kingdom.
The registered office address and principal place of business is 441 Caledonian Road, Unit 4a Cally Yard, London, N7 9BG.
## b) Basis of preparation
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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
- c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## d) Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. JCWI is now closing-out legal files and billing them in a way that was not done a year ago due to a previous Management strategy. This has translated into substantial legal receipts in the first half of the year and will be based on existing files and information, which have either been billed already or will be billed, therefore we have considerable confidence in them. There is inherently less certainty in the later months of the year. However, the current forecast is not assuming a “best case scenario” so there is potential for an upside as well as a downside, and the forecast cash balances in the second half are sufficiently high that a shortfall would not be cause for concern.
## e) Expenditure and irrecoverable VAT
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 the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of delivering services, exhibitions and other educational activities undertaken to further the purposes of the charity and their associated support costs
- Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## Legal Fees
Income from charitable activities includes income recognised as earned as the related services are provided in the form of legal fees.
## Training Income
Income from charitable activities includes income recognised as earned as the related services are provided in the form of training fees.
## Membership Fees
Membership fees credited to income on the earlier date of when they are received or when they are receivable, unless they relate to a specified future period, in which case they are deferred.
## Donation Income
Donations are recognised in the period in which they are received. Contract Income
Contract income is recognised over the period of the contract.
Page 17
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 1 Accounting policies (continued)
- f) Donations of gifts, services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## g) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## h) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
## i) Grants payable
Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
- j) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, management, finance and administration personnel, payroll and governance costs which support the charity's programmes and activities. Support costs have been apportioned separately between the charity's key activities on the basis of staff time allocated to each activity.
||Casework & Legal Helplines|33%|
|---|---|---|
||Training|1%|
||Policy & Campaigns|17%|
||Communication & Engagement|20%|
||Support costs|27%|
||Governance costs|2%|
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## k) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
## l) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
- Fixtures, fittings and equipment
- Computer & IT equipment
20% reducing balance 33% on cost
Page 18
Joint Council for the Welfare of Immigrants
Notes to the financial statements
## For the year ended 31 March 2022
- 1 Accounting policies (continued)
- m) Stock and work in progress
Stock consists of legal case work in progress and is valued at the net realisable value. Provision is made where necessary for irrecoverable amount of work in progress.
## n) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## o) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of clients (client money).
## p) Creditors and provisions
- Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## q) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## r) Pensions
Contributions are charged to the Statement of Financial Activities in the period in which they are payable. The assets of the defined contribution schemes are held separately from those of the company in independently administered funds.
## 2 Income from donations and legacies
|Income from donations and legacies|||||||
|---|---|---|---|---|---|---|
|Unbound Philanthropy
Prism
Xmas Appeal
Esmee Fairbairn Foundation
Esmee Fairbairn Foundation - top up grant
Hilden Charitable Fund
Immigrants' Aid Trust
Joseph Rowntree Charitable Trust
General Donations
The A B Charitable Trust|Unrestricted
£
50,000
50,000
-
-
30,000
50,000
50,000
50,000
235,071
30,201|£
-
-
-
-
-
-
-
-
-
-
Restricted|2022
Total
£
50,000
50,000
-
-
30,000
50,000
50,000
50,000
235,071
30,201|Unrestricted
£
50,000
50,000
54,000
20,000
30,000
12,500
-
-
101,482
18,695|£
-
-
-
-
-
-
-
-
-
-
Restricted|2021
Total
£
50,000
50,000
54,000
20,000
30,000
12,500
-
-
101,482
18,695|
||545,272|-|545,272|336,677|-|336,677|
Page 19
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
- 3 Income from charitable activities
|Income from charitable activities|||||||
|---|---|---|---|---|---|---|
|Unrestricted
£
-
-
-
-
-
-
-
-
-
Matrix Chambers
-
The Methodist Church
-
25,500
83,502
5,612
-
114,614
17,468
-
17,468
-
-
-
-
-
-
-
-
Sigrid Rausing Trust
-
-
-
-
-
Grants and donations:
Community Justice Fund (Access to Justice)
The Legal Education Foundation (Justice
First Fellowship)
Sub-total
Paul Hamlyn Foundation
Foxglove Legal
Refugee Action (Respond and Adapt)
Sam and Bella Sebba Charitable Trust
Sub-total for case work and legal
helplines
Paul Hamlyn Foundation (Covid)
Esmee Fairbairn (Covid)
Case work and legal helplines
British Red Cross
Trust for London
Barings Foundation
Donations - Windrush Justice Fund
Sub-total for policy and campaigns
Trust for London
Unbound Philanthropy
Training
Training fees
Publication sales
Sub-total for training
Policy and campaigns
Grants and donations:
British Red Cross
The Migration Foundation
EPIM -Migrants Rights Centre in Ireland:
Rise Up Project
New Philanthropy (Transition Advice Fund)
Contract income:
UNISON - Advice line for members
Legal aid and certificated case fees
Articles and Talks
Private legal case fees
Prism -The 39 Remember and Resist
Campaign
Donations -Hostile Digital Evironment
Donations -Monitoring of EU Settlement
Scheme
Donations - UKCEN
Donations -Windrush Winter Emergency
Appeal
Strategic Legal Fund via ILPA
H, A Ec C Kroch Foundation (Client|Unrestricted
£
-
-|£
-
-
Restricted|2022
Total
£
-
-|Unrestricted
£
-
-|£
20,000
25,000
Restricted|2021
Total
£
20,000
25,000|
|||-
-
37,500
-
-
44,698
909
5,000
390
-
-
-
-|-
-
37,500
-
-
44,698
909
5,000
390
25,500
83,502
5,612
-|-
-
-
-
-
-
-
-
-
25,500
124,790
-
292|45,000
15,600
42,080
40,000
75,000
16,453
700
-
-
-
-
-
-|45,000
15,600
42,080
40,000
75,000
16,453
700
-
-
25,500
124,790
-
292|
||114,614
17,468
-|88,497
-
-|203,111
17,468
-|150,582
13,196
824|189,833
-
-|340,415
13,196
824|
||17,468
-
-
-
-
-
-
-
-
-
-
-
-|-
-
-
20,000
4,371
60,000
-
-
12,500
30,000
-
56,614
5,194
1,645|17,468
-
-
20,000
4,371
60,000
-
-
12,500
30,000
-
56,614
5,194
1,645|14,020
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|-
16,000
12,150
55,750
37,400
29,181
30,000
8,000
40,000
7,920
100,000
5,864
2,200
38,571
2,723
8,309
19,112
1,762|14,020
16,000
12,150
55,750
37,400
29,181
30,000
8,000
40,000
7,920
100,000
5,864
2,200
38,571
2,723
8,309
19,112
1,762|
||-|190,324|190,324|-|414,942|414,942|
Page 20
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
|Total income from charitable activities
Membership subscriptions
Publications & Merchandise
Sub-total for communication and
engagement
Income from other trading activities
Service charges income (IAT)
Furlough Grant
Paul Hamlyn Foundation
Grants and donations:
Communication and engagement
Barrow Cadbury Trust|-
-
37,041
3,296|31,000
-
-
-|31,000
-
37,041
3,296|-
-
32,229
8,464|9,000
12,600
-
-|9,000
12,600
32,229
8,464|
|---|---|---|---|---|---|---|
||40,337|31,000|71,337|40,693|21,600|62,293|
||172,419|309,821|482,240|205,295|671,375|876,670|
||Unrestricted
£
37,500
-|£
-
-
Restricted|2022
Total
£
37,500
-|Unrestricted
£
3,000
8,025|£
-
-
Restricted|2021
Total
£
3,000
8,025|
||37,500|-|37,500|11,025|-|11,025|
## 4 Income from other trading activities
Income from other trading activities in 2022, totalling £37,500, was all attributed to unrestricted funds (2021: £11,025).
Page 21
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
- 5a Analysis of expenditure (current year)
|Staff costs (Note 8)
Legal casework costs
Training
Premises and equipment
Windrush grant payments
Other direct costs
Communications and IT
Legal and professional
Accountancy
Other office costs
Depreciation
Audit fees
Support costs
Governance costs
Total expenditure 2022
Total expenditure 2021|Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
15,418||Charitable activities|Charitable activities||Governance
costs
£
13,580
-
-
-
-
1,077
-
3,081
-
-
-
-
17,738
-
(17,738)
-
-|Support
costs
£
169,161
-
-
59,691
-
-
13,348
-
30,548
37,782
12,157
7,724
330,411
(330,411)
-
-
-|2022
Total
£
873,103
46,433
7,657
59,691
35,374
97,919
13,348
3,081
30,548
37,782
12,157
7,724
1,224,817
-
-
1,224,817|2021
Total
£
853,020
60,750
7,228
38,267
22,000
73,744
24,565
19,348
29,022
26,527
11,153
4,467|
|---|---|---|---|---|---|---|---|---|---|
|||~~Casework &~~
legal
helplines
£
360,866
46,433
-
-
-
-
-
-
-
-
-
-
407,299
195,062
10,472
612,833
578,434|Training
£
8,070
-
7,657
-
-
-
-
-
-
-
-
-
15,727
3,981
214
19,922
53,045|Policy &
campaigns
£
163,947
-
-
-
-
40,252
-
-
-
-
-
-
204,199
51,751
2,778
258,728
374,629|Communication
& engagement
£
157,479
-
-
-
35,374
56,590
-
-
-
-
-
-
249,443
79,617
4,274
333,334
148,565|||||
||||||||||1,170,091
-
-|
||||||||||1,170,091|
Page 22
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 5b Analysis of expenditure (prior year)
|Staff costs (Note 8)
Legal casework costs
Training
Premises and equipment
Windrush grant payments
Other direct costs
Communications and IT
Legal and professional
Accountancy
Other office costs
Depreciation
Audit fees
Support costs
Governance costs
Total expenditure 2021|Raising
funds
£
13,687
-
-
-
-
-
-
-
-
-
-
-
13,687
1,549
182
15,418||Charitable activities|Charitable activities||Governance
costs
£
13,687
-
-
-
-
-
-
-
-
-
-
4,467
18,154
(18,154)
-|Support
costs
2021 Total
£
£
21,242
853,020
-
60,750
-
7,228
23,086
38,267
-
22,000
-
73,744
24,565
24,565
19,348
19,348
29,022
29,022
26,527
26,527
11,153
11,153
-
4,467
154,943
1,170,091
(154,943)
-
-
-
-
1,170,091|
|---|---|---|---|---|---|---|---|
|||~~Casework &~~
legal
helplines
£
396,920
60,750
-
12,675
-
23,272
-
-
-
-
-
-
493,617
75,923
8,894
578,434|Training
£
22,323
-
7,228
2,506
-
15,795
-
-
-
-
-
-
47,852
4,648
545
53,045|Policy &
campaigns
£
276,638
-
-
-
22,000
18,869
-
-
-
-
-
-
317,507
51,131
5,991
374,629|Communication &
engagement
£
108,523
-
-
-
-
15,808
-
-
-
-
-
-
124,331
21,692
2,542
148,565|||
Page 23
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 6a Grant making (current year)
Grants amounting to £35,374 were made in connection with the Winter Windrush Emergency Appeal (2021: nil)
- 7 Net (expenditure) / income for the year
This is stated after charging:
|This is stated after charging:|||
|---|---|---|
||2022|2021|
||£|£|
|Depreciation|12,157|11,153|
|Auditor's remuneration|||
|Audit|7,724|4,467|
8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Staff costs were as follows:
|Staff costs were as follows:|||
|---|---|---|
|Salaries and wages
Social security costs
Pension costs|2022
£
764,790
78,989
29,324|2021
£
751,109
73,103
28,808|
||873,103|853,020|
The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:
|||2022|2021|
|---|---|---|---|
|||No.|No.|
|£60,000|- £69,999|-|1|
The key management personnel of the charity comprise the Chief Executive Office, Legal Director, Policy Director and Communications Director. The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £203,845 (2021: £176,617). The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).
Trustee expenses paid for the year ended 31 March 2022: £66 (2021: nil).
Page 24
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 9 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was 22 (2021: 21).
Staff are split across the activities of the charity as follows (full time equivalent basis):
|Governance
Case work and legal help lines
Policy and campaigns
Fundraising
Administration and support
Training
Communication & engagement|2022
No.
9.8
0.2
2.6
4.0
-
0.2
3.8|2021
No.
9.6
0.6
6.4
2.7
0.2
0.2
0.7|
|---|---|---|
||20.6|20.4|
## 10 Related party transactions
JCWI and The Immigrants' Aid Trust (IAT) are related parties as some of the trustees are common to both. As at the year-end IAT owed JCWI £11,229 (2021 - £14,895). The following transactions took place during the year between JCWI and IAT:
JCWI rents premises owned by IAT at 441 Caledonian Rd, London, for which annual rent of £30,000 (2021 - £30,000) is payable.
JCWI also receives a donation of £30,000 (2021 - £30,000) for rent from IAT.
JCWI charged £37,500 (2021 - £3,000) for administration expenses to IAT.
JCWI charged £71,120 for relocation and premises costs to IAT.
## 11 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
Page 25
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
12 Tangible fixed assets
|12
Tangible fixed assets|||
|---|---|---|
|13
14
14
Other creditors
Depreciation
Cost
At the start of the year
Additions in year
Stock
At the end of the year
Net book value
At the end of the year
At the start of the year
Charge for the year
All of the above assets are used for charitable purposes.
At the start of the year
At the end of the year
Debtors
Legal cases - Work in progress
Trade debtors
Unbilled disbursements
Prepayments
Accrued income
Taxation and social security
Creditors: amounts falling due within one year
Deferred income (note 15)
Trade creditors
Accruals|Fixtures and
fittings
£
35,550
3,368|Total
£
35,550
3,368|
||38,918|38,918|
||18,375
12,157
30,532|18,375
12,157
30,532|
||8,386|8,386|
||17,175|17,175|
||2022
£
162,437|2021
£
138,185|
||162,437|138,185|
||2022
£
100,188
200,346
11,283
18,143|2021
£
283,381
123,204
9,674
62,805|
||329,960|479,064|
||2022
£
76,055
26,113
1,046
12,000
14,875|2021
£
106,907
27,738
8,761
4,560
14,875|
||130,089|162,841|
Page 26
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 15 Deferred income
The deferred income relates to contract income of £14,875 received from UNISON in advance for helpline work to be carried out in 2022 (2021: £14,875).
|work to be carried out in 2022 (2021: £14,875).|||
|---|---|---|
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year|2022
£
14,875
(14,875)
14,875|2021
£
16,534
(16,534)
14,875|
||14,875|14,875|
## 16 Pension scheme
The pension cost charge represents contributions payable by the charity to the fund and amounted to £29,324 (2021: £28,808). The charity had accrued pension contributions of £3,857 (2021: £3,655).
## 17a Analysis of net assets between funds (current year)
|Analysis of net assets between funds (current year)|||||
|---|---|---|---|---|
|Net current assets
Net assets at 31 March 2021
Net assets at 31 March 2022
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Tangible fixed assets|General
unrestricted
£
8,386
344,097|Designated
£
-
42,441|Restricted
£
-
119,953|Total funds
£
8,386
506,491|
||352,483|42,441|119,953|514,877|
||General
unrestricted
£
17,175
396,133|Designated
£
-
44,375|Restricted
£
-
216,999|Total funds
£
17,175
657,507|
||413,308|44,375|216,999|674,682|
17b Analysis of net assets between funds (prior year)
Page 27
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 18a Movements in funds (current year)
|At 1 April
2021
£
Restricted funds:
-
-
8,333
721
100
-
The Methodist Church
-
6,000
-
13,937
4,462
Paul Hamlyn Foundation - Shared Ground
-
9,727
15,000
-
28,710
-
66,666
Sigrid Rausing Trust
-
2,201
3,308
23,571
13,511
1,403
17,587
1,762
-
-
Total restricted funds
216,999
H, A & C Kroch Foundation (Client
Support)
Matrix Chambers Ltd
Policy and campaigns:
The Greater London Authority
Case work and legal helplines:
Trust for London
Barings Foundation
Community Justice Fund (Access to
Justice)
The Legal Education Foundation (Justice
First Fellowship)
The Migration Foundation
New Philanthropy (Transition Advice
Fund)
Paul Hamlyn Foundation
Foxglove Legal
Refugee Action (Respond and Adapt)
Sam and Bella Sebba Charitable Trust
Prism - The 39 Remember and Resist
campaign
Trust for London
Unbound Philanthropy
Donations - Hostile digital environment
Donations - Windrush Justice Fund
Donations - Windrush Winter
Emergency Appeal
Donations - UKCEN
Donations - EEA Citizens Rights
Litigation
Donations - Monitoring of EU
Settlement Scheme
EPIM - Migrants Rights Centre in
Ireland: Rise Up project
Communication:
Barrow Cadbury Trust
Paul Hamlyn Foundation|At 1 April
2021
£
Restricted funds:
-
-
8,333
721
100
-
The Methodist Church
-
6,000
-
13,937
4,462
Paul Hamlyn Foundation - Shared Ground
-
9,727
15,000
-
28,710
-
66,666
Sigrid Rausing Trust
-
2,201
3,308
23,571
13,511
1,403
17,587
1,762
-
-
Total restricted funds
216,999
H, A & C Kroch Foundation (Client
Support)
Matrix Chambers Ltd
Policy and campaigns:
The Greater London Authority
Case work and legal helplines:
Trust for London
Barings Foundation
Community Justice Fund (Access to
Justice)
The Legal Education Foundation (Justice
First Fellowship)
The Migration Foundation
New Philanthropy (Transition Advice
Fund)
Paul Hamlyn Foundation
Foxglove Legal
Refugee Action (Respond and Adapt)
Sam and Bella Sebba Charitable Trust
Prism - The 39 Remember and Resist
campaign
Trust for London
Unbound Philanthropy
Donations - Hostile digital environment
Donations - Windrush Justice Fund
Donations - Windrush Winter
Emergency Appeal
Donations - UKCEN
Donations - EEA Citizens Rights
Litigation
Donations - Monitoring of EU
Settlement Scheme
EPIM - Migrants Rights Centre in
Ireland: Rise Up project
Communication:
Barrow Cadbury Trust
Paul Hamlyn Foundation|Income &
gains
£
37,500
-
-
44,698
909
5,000
390
-
20,000
4,371
-
60,000
-
-
-
-
12,500
-
30,000
-
56,614
-
5,194
-
-
1,645
31,000
-|Expenditure
& losses
£
(36,632)
-
(8,333)
(45,419)
(500)
(3,796)
-
(1,715)
(18,308)
(4,514)
(12,436)
(9,727)
(14,068)
(6,630)
(27,205)
(8,027)
-
(11,803)
-
(27,966)
(23,571)
(36,646)
-
(16,182)
(3,407)
(29,602)
-|Transfers
£
-
-
-
-
-
-
-
(18,285)
-
-
-
-
-
6,630
-
-
(66,666)
-
-
-
17,941
-
-
-
-
-|At 31 March
2022
£
868
-
-
-
509
1,204
390
6,000
-
-
(52)
47,564
-
932
-
1,505
4,473
-
18,197
2,201
31,956
-
-
1,403
1,405
1,398
-|
|---|---|---|---|---|---|
||216,999|309,821|(346,487)|(60,380)|119,953|
Page 28
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
|e year ended 31 March 2022||||||
|---|---|---|---|---|---|
|General funds
Migrant Defence fund
Unrestricted funds:
Designated funds:
Total funds
Total unrestricted funds|44,375|-|(1,934)|-|42,441|
||413,308|755,191|(876,396)|60,380|352,483|
||457,683|755,191|(878,330)|60,380|394,924|
||674,682|1,065,012|(1,224,817)|-|514,877|
Transfers - Unbound Philanthropy funding changed from restricted to unrestricted The Migration foundation and Sam and Bella Sebba Trust grants were used to support UKCEN which resulted in a deficit of £6,286. A transfer of £6,286 from unrestricted to restricted funds was made to cover this.
The narrative to explain the purpose of each fund is given at the foot of the note below.
Page 29
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
## 18b Movements in funds (prior year)
|Restricted funds:
Total restricted funds
Community Justice Fund (Access to
Justice)
The Legal Education Foundation (Justice
First Fellowship)
H, A & C Kroch Foundation (Client
Support)
Policy and campaigns:
British Red Cross
The Greater London Authority
The Migration Foundation
New Philanthropy (Transition Advice
Fund)
Paul Hamlyn Foundation
British Red Cross
Trust for London
Barings Foundation
Paul Hamlyn (Covid fund)
Esme Fairbairn (Covid Fund)
Case work and legal helplines:
Foxglove Legal
Refugee Action (Respond and Adapt)
Sam and Bella Sebba Charitable Trust
Prism - The 39 Remember and Resist
campaign
Trust for London
Unbound Philanthropy
Strategic Legal Fund via ILPA
Donations - Hostile digital environment
Donations - Windrush Justice Fund
Donations - Windrush Winter
Emergency Appeal
Donations - UKCEN
Donations - EEA Citizens Rights
Litigation
Donations - Monitoring of EU
Settlement Scheme
EPIM - Migrants Rights Centre in
Ireland: Rise Up project
Communication:
Barrow Cadbury Trust
Paul Hamlyn Foundation|At 1 April
2020
£
-
-
15,559
-
-
-
-
-
-
3,053
6,000
12,150
15,683
10,394
-
-
4,000
-
-
13,736
-
-
7,585
-
12,793
1,403
-
-
7,647
14,393
|Income &
gains
£
20,000
25,000
15,600
42,080
40,000
75,000
16,453
700
-
16,000
-
12,150
55,750
37,400
29,181
30,000
8,000
40,000
7,920
100,000
5,864
2,201
2,723
38,571
8,309
-
19,112
1,762
9,000
12,600|Expenditure
& losses
£
(7,214)
(25,000)
(31,159)
(42,080)
(40,000)
(66,667)
(14,985)
(600)
(19,053)
-
(24,300)
(57,496)
(43,332)
(19,454)
(15,000)
(12,000)
(11,290)
(7,920)
(47,070)
(5,864)
-
(7,000)
(15,000)
(7,591)
-
(1,525)
-
(16,647)
(26,993)|Transfers
£
(12,786)
-
-
-
-
-
(747)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|At 31 March
2021
£
-
-
-
-
-
8,333
721
100
-
-
6,000
-
13,937
4,462
9,727
15,000
-
28,710
-
66,666
-
2,201
3,308
23,571
13,511
1,403
17,587
1,762
-
-|
|---|---|---|---|---|---|
||124,395|671,375|(565,238)|(13,533)|216,999|
Page 30
Joint Council for the Welfare of Immigrants
## Notes to the financial statements
## For the year ended 31 March 2022
|e year ended 31 March 2022||||||
|---|---|---|---|---|---|
|Fair value reserve
Revaluation reserve
General funds
Total funds
Total unrestricted funds
Unrestricted funds:
Designated funds:
Migrant Defence fund|49,813|-|(15,889)|10,451|44,375|
||-
-
446,193|-
-
552,997|-
-
(588,964)|-
-
3,082|-
-
413,308|
||496,006|552,997|(604,853)|13,533|457,683|
||620,401|1,224,372|(1,170,091)|-|674,682|
Purposes of restricted funds
Case work and legal helplines:
## British Red Cross
Funding provided for providing free legal advice to families separated by the immigration rules and for the identification and development of strategic legal cases through this work.
## Trust for London
Funding provided for the provision of a free, anonymous advice helpline (the IML) and the development of our understanding of irregularity and associated issues through this work.
## Community Justice Fund (Access to Justice)
A pooled fund to support the specialist legal welfare advice sector in its response to COVID19.
The Legal Education Foundation Funding for one Justice First Fellowship.
## H,A & C Kroch Foundation
Grant to help people on low incomes or who may have medical needs, be victims of domestic violence or are homeless.
## Matrix Chambers
Funding to research and produce a guide on instructing and interacting with lawyers.
The Methodist Church
Hardship funding to help people on very low incomes.
## Policy and campaigns:
## British Red Cross
Funding received for the coordination and development of campaigning, communications and advocacy activities to promote the reform of family reunion legislation.
## Foxglove Legal
Strategic legal and policy work focused on the development and use of algorithmic decision making in the immigration and asylum system.
Page 31
Joint Council for the Welfare of Immigrants
Notes to the financial statements
## For the year ended 31 March 2022
## Greater London Authority
Funding provided for distribution through the Windrush Justice Fund programme to other, smaller organisations working with the Windrush Generation and their descendants. JCWI does not accept funding from central or devolved government and is therefore prohibited from using these funds internally.
## The Migration Foundation
Funding provided for supporting the volunteer-led group UKCEN in the provision of advice and support to European Nationals seeking citizenship and Settled status.
## New Philanthropy
Evidence-led advocacy and campaigning work to improve outcomes under the European Settlement Scheme.
## Paul Hamlyn Foundation
Funding provided for public affairs, advocacy and engagement work.
## Refugee Action
Funding provided for coordinating public affairs and advocacy work across refugee- and migration-oriented priority issues.
## Sam and Bella Sebba Charitable Trust
Supporting UKCEN, a volunteer-powered group providing advice and support to European Citizens after Brexit.
Prism
Grant to support Remember and Resist to fund a public education campaign about the experiences and inequalities facing East and South East Asian communities.
## Trust for London
Running the Irregular Migrants' Helpline and engaging in evidence-based policy advocacy with and on behalf of people with insecure immigration status.
## Unbound Philanthropy
Funding received towards work to support European Economic Area(EEA) migrants by ensuring a fair and just immigration system is put in place based on a framework of principles and in addition to shift the current Family Migration Rules to more favourable terms for non-EEA migrants, thereby ensuring that future Rules for EEA migrants and their family members are fair and equitable.
## Sigrid Rausing Trust
Funding to support the Windrush Winter Emergency Appeal
## Donations - Windrush Justice Fund
Contributions to the 'Windrush Justice Fund', which are distributed through an open grants programme to smaller, community-based organisations working directly with the Windrush Generation and their descendants.
## Donations - UKCEN
Donations made for the purpose of supporting the volunteer-led group UKCEN, which provides guidance and advice to European Nationals in the UK.
## Donations - EEA Citizens Rights Legislation
Donations made to support our successful legal challenge against changes made to the EEA Settlement scheme.
Communication:
## Barrow Cadbury Trust
Strategic communications work.
## Paul Hamlyn Foundation
Funding provided for public affairs, advocacy and engagement work.
Page 32
Joint Council for the Welfare of Immigrants
Notes to the financial statements
## For the year ended 31 March 2022
Description, nature and purpose of unrestricted funds:
General funds
General fund represents funds available to spend at the discretion of the Trustees.
## Migrant Defence Fund
Funding designated by the JCWI board to support the provision of unfunded legal advice and support.
## 19 Operating lease commitments payable as a lessee
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods
|each of the following periods|||||
|---|---|---|---|---|
|Less than one year
One to five years
Over five years|2022
2021
£
£
30,000
-
-
-
-
-
30,000
-
Property||2022
2021
£
£
-
-
-
-
-
-
-
-
Equipment||
||30,000|-|-|-|
## 20 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
Page 33