“Ai justice for migrant domestic workers 

## KALAYAAN (limited by guarantee) 

## FINANCIAL STATEMENTS 

For the Year Ended 31 MARCH 2021 

Registered Charity in England and Wales — 1146596 Registered company in England and Wales 07968872 



## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

|CONTENTS|Page|
|---|---|
|Charity Information|3|
|Chair’s report|4|
|Report ofthe Management Committee|5|
|Independent Auditor’s Report|12|
|Statement of Financial Activities|17|
|Balance Sheet|20|
|Statement of Cash Flows|21|
|NotestotheAccounts|22-30|



Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

## ORGANISATION INFORMATION 

LEGAL STATUS 

LEGAL STATUS Charity and private company limited by guarantee. MANAGEMENT COMMITTEE MEMBERS Nuldia Abdurahim (resigned 13.12.2020) Myriam Cherti Alison Harvey (Chair) Silvia Hill (Treasurer) Virginia Mantouvalou Pauline Uwins Hugh Graham Collins (appointed 5" of May 2020) Natalie Margit Sedacca (appointed 5" of May 2020) Sheila E. Tilan (appointed 2"? December 2020) 

STAFF Rita Gava (Company Secretary) Marta Bratek Andrea Kyselakova Alexandra Millbrook Avril Sharp Ayesha Mohsin Dominic Clarke (freelance) REGISTERED OFFICE St. Francis Centre 13 Hippodrome Place London W11 4SF 

REGISTERED OFFICE 

## INDEPENDENT AUDITOR 

Annie Lee PK Audit LLP Chartered Accountants & Registered Auditors 1 Parkshot Richmond Surrey TW9 2RD 

## BANKER 

## CAF 

25 Kings Hill Avenue Kings Hill West Malling Kent ME19 43Q 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## CHAIR’S REPORT 

The pandemic brought multiple challenges for domestic workers: where they were considered superfluous to requirements or where employers faced financial constraints some were unceremoniously sacked, while the isolation and workload of others increased. The Kalayaan offices were closed for most of the financial year 2020 -2021 and we are keenly aware of the increased isolation of migrant domestic workers over the reporting period. We look forward to a time when we can welcome them back to Kalayaan and classes and events can once more provide a social hub. Although remote meeting cannot replicate the conviviality of face-to-face contact, we have been pleased to learn that it can be used effectively to deliver all levels of advice and support. Indeed, there are some advantages for our clients in not having to travel to the office: it was easier to fit meetings into their working day and scope for arranging meetings at times convenient to them increased. A lengthy interview over video is exhausting, but the flexibility of remote working opens up the possibility of multiple interviews where service users could not have made multiple journeys. Kalayaan moved rapidly to remote working and the management committee is grateful to Rita Gava for her leadership, to Andrea Kyselakova for her mastery of logistics and to the staff team for the positive, can-do attitude with which they have supported each other. Their determination that services to our clients would be maintained shone through all that they did and services have been maintained. 

We are grateful to our funders who supported us with grants to cope with the effects of the pandemic. This allowed us to meet challenges such as ensuring that all staff had work mobile phones and laptops and that the server and internet connections could cope with all staff logging on remotely. Special thanks to the Oak Foundation, the City Bridge Trust and the Tudor Trust. 

We were delighted to welcome to the Board Professor Hugh Colins and Dr Natalie Sedacca, academic lawyers, experts in law relevant to Kalayaan’s work, and Sheila Tilan, domestic worker. Remote board meetings have proven effect for ensuring high levels of attendance and our expectation is that we shall aim for a mixture of remote and face to face meeting is in future. 

Kalayaan will emerge from lockdown in a strong financial position and is keen to learn the lessons of delivering services remotely and to rise to new challenges. The post-Brexit immigration landscape for workers has yet fully to emerge and the implications of the loss of EU law protections for those who have been trafficked and victims of crime have yet fully to be worked out. And what does it mean for domestic workers when homes become offices? Strategic planning and the setting of clear objectives will be necessary to steer a course as the structures and policies within which we work change rapidly. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

## REPORT OF THE MANAGEMENT COMMITTEE MEMBERS 

The Management Committee present its directors' report and this year audited accounts for the year ended 31 March 2021. 

The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the company’s Memorandum and Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

Kalayaan is a registered charity and company limited by guarantee and has no share capital. Its main business is carried out from its offices in London. Day to day management is the duty of the Director appointed by the charity trustees and the trustees of the charity exercise overall control. 

Every member of the company undertakes to contribute to the assets of the company, in the event of it being wound up whilst being a member, or within one year after ceasing to be a member. The liability will not exceed £1. 

The organisation’s structure, governance and management are set out in the Constitution. The objects are: 

- e To advance education and relieve poverty, particularly by: 

   - a. The provision of legal and other advice. b. The relief of unemployment for the public benefit amongst people who are unemployed. 

- e To advance education for the public benefit. 

- e To promote health for the benefit of the public. 

- e To improve the conditions of life by the provision of recreational facilities in the interests of social welfare to those current and former migrant domestic workers who have the need of such facilities by reason of their social and economic circumstances. 

Members of the Management Committee act as trustees for the purpose of charity law and directors for the purpose of company law and are appointed by the AGM. Membership is open to all those interested in supporting the work of the organisation and up to 25% of the Committee is reserved for current or former migrant domestic workers. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

## OBJECTIVES AND ACTIVITIES 

During the reporting period, our services had to adapt due to the Covid-19 pandemic. In order to safeguard service users, volunteers and staff, Kalayaan closed its offices on 16th March 2020 and switched to remote working. Service users were informed and phones continued to be manned, so migrant domestic workers could still reach us whenever they needed us. 

Staff adapted quickly to the change and continued to be able to provide support services through phone or video calls. All Home Office immigration applications and forms for referrals of victims of modern slavery are now online. This allowed the caseworkers to continue to assist service users with visa renewal and settlement applications, and to refer victims of modern slavery to the competent authorities. 

Direct support services delivered during the reporting period included: 

- e 69 new clients were registered, with full assessment of their status and needs, and information on their rights and advice on how to exercise them. 

- e 39 migrant domestic workers were helped maintain a regular immigration status in the UK by renewing their visa, or applying for settlement, or applying for a spouse visa 

- e 26 of our beneficiaries were identified as victims of domestic slavery and referred into the National Referral Mechanism, to receive they statutory support to which they are entitled. 

- e 16 victims of domestic slavery were accompanied to the police to report on their experience. (This was done following all precautions against risk of contagion) 

Due to the pandemic, other support became increasingly vital to other beneficiaries, and it included: 

- e Supporting over 40 beneficiaries registering with GP 

- e providing advice and distributing information material on the vaccine to at least 45 service users 

- e helping 10 beneficiaries obtaining welfare benefits 

- e assisting 5 service users with housing issues. 

- e helping 14 beneficiaries apply for HC2 certificates (the NHS low income scheme for help with health costs). 

A particularly successful result was achieved for a client who approached Kalayaan when she was 7-months pregnant. She had no partner or support system in the UK. Her employer dismissed her because of her pregnancy. Her case was outside the scope of Legal Aid. Kalayaan secured her a pro bono employment solicitor to make a claim for unfair dismissal against her employer. Since she had lost her job, she could not apply to renew her domestic worker visa and was at risk of becoming undocumented. Kalayaan prepared an application under Art. 8 of the ECHR (right to private and family life). The application was successful, and she was granted 2.5 years discretionary leave to remain. Her employment tribunal case was also successful, and she was awarded £20,000 in compensation, which helped her give a good start to her baby’s life. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

Kalayaan supported its beneficiaries during the pandemic by sharing information on how to stay safe on its website. We also kept in regular contact with the Voice of Domestic Workers and the Filipino Domestic Workers Association about issues their members were experiencing, such as loss of jobs. 

In terms of policy work, Kalayaan wrote to ministers Kevin Foster and Victoria Atkins with recommendations for visa holders and victims of trafficking / modern slavery in mid-April 20. Following unsatisfactory reply, Kalayaan wrote again: 

http://www.kalayaan.org.uk/news/migrant-domestic-workers-must-not-be-forgotten-inthe-fight-to-battle-coronavirus/ 

Kalayaan also continued to press the government on its previous commitment to set up information meetings for newly-arrived domestic workers, with the purpose of informing them of their rights and check their welfare. We worked with Jess Phillips MP, who tabled a Parliamentary Question on steps taken to safeguard workers during pandemic whilst information meetings are still not in operation: 

https://www.parliament.uk/business/publications/written-questions-answersstatements/written-question/Commons/2020-05-13/46683/ 

Kalayaan also worked on this issue with the Independent Anti-Slavery Commissioner (IASC), who wrote to Immigration Minister regarding delays with information meetings. 

We will continue to press the government on this issue, and we also continue to monitor what, if any, information on their rights is provided to migrant domestic workers when they apply for their visas to the UK. Our evidence shows that information and checks abroad are insufficient, and with no information currently provided in the UK the government is failing to give these migrants the tools to protect themselves from abuse and exploitation. 

We also continued the joint campaign with the Voice of Domestic Workers, for the restoration of the pre-2012 Overseas Domestic Worker visa, to enable migrant domestic workers to renew their visas (which are currently capped at 6 months) and to ensure there is a route to settlement. We submitted a petition which reached over 12,000 signatures. The petition got coverage from The Independent, the Guardian, SW Londoner, and blog with Anti-Slavery International. 

Kalayaan also continues to challenge diplomatic immunity when it comes to the employment of a domestic worker. The issue is that Article 31(1) (c) of the Vienna Convention on Diplomatic Relations, contains an exception to the immunity of a diplomat from civil jurisdiction where the proceedings relate to “any professional or commercial activity exercised by the diplomatic agent in the receiving state outside his official functions”. We have been asked by a law firm to act as intervener in the case Basfar v. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

Wong, and to provide updated material on trafficking and domestic servitude in diplomatic households) and to help the lawyers develop the argument that the conduct of the diplomat is a commercial activity. The hearing is scheduled in Oct 21. 

## Risk Management 

The Management Committee has considered the main risks to the future of the 

- organisation and identifies these as follows: 

- e Reputational risks from campaigning and giving advice in sensitive and complex areas of immigration, including of undocumented workers. 

- e Effect of short-term visa on opportunities for, and willingness of, migrant domestic workers to engage with organisations such as Kalayaan, with resultant risks for research and campaigning work with them; 

- e Capacity of small charity to develop and grow in a demanding and fast changing environment. 

- e Funding: although Kalayaan has been well funded during its history, the management committee understands that funding for charities has become more difficult overall. 

- e Kalayaan has built up adequate reserves to fund the organisation during any time of shortfall. 

Kalayaan is a fully accredited advice centre, with each advisor regulated by either the OISC, SRA or the Bar Standards Board 

We have added one administrative team member to increase support for the Director. Kalayaan strives to maintain its diverse funding base 

## Reserves 

Throughout its life Kalayaan has operated with minimum financial resources. Some years ago the Management Committee decided that it would be prudent to build up sufficient general reserves to cover at least three to four months of core operating expenditure. This is thought to be necessary to cover any short term reduction in restricted fund income, which makes up the bulk of Kalayaan's funds. The Committee is pleased to report that the general reserve had reached a level of 8.5 months expenditure at the end of March 2021. 

## Asset cover for funds 

Note 11 sets out an analysis of the assets attributable to the various funds. These assets are sufficient to meet the charity’s obligations on a fund by fund basis. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

## Statement of the Management Committee's Responsibilities: 

Company and charity 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 charity and of its results for that period. In preparing those financial statements the trustees are required to: 

- e Select suitable accounting policies and then apply them consistently; e Make judgements and estimates that are reasonable and prudent; e State whether the policies adopted are in accordance with the Charities SORP and with applicable accounting standards, subject to any material departures 

- e disclosed and explained in the financial statements; and 

- e Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. 

## Public Benefit Statement 

The sections of this report above entitled “Principal Activities” set out Kalayaan’s objectives and reports on the activity and successes in the year to 31% March 2021 as well as explaining the plans for the current financial year. The Trustees consider that Kalayaan’s work continues to benefit a wide range of individuals in the local community and throughout the UK. 

## Covid-19 update — up until November 2021 

During the outbreak the Kalayaan team together with the Board of Trustees have taken the following steps to ensure a safe environment for the employees as well as the service users. Funders were informed of every step and have been very supportive of every decision taken. 

- e In line with government guidelines Kalayaan closed the office on the 17" of March 2020. 

- e It was ensured that all employees were able to work from home. With the pledge of support of additional unrestricted funding from the Oak Foundation and City Bridge Trust new laptops and mobile phone were purchased in order to secure service levels in the new financial year. 

- e All funders are updated regularly and have been very supportive of every move e Service users have been informed also of all the steps taken and have still been able to use the service. 

- e At this point in time, the office is open, but the majority of our clients still prefer consultation over the phone. There is now an option though for our clients to come to the office and get a face to face consultation. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

- e Employees still have the flexibility to work from home but can come into the office if needed. 

## Financial Review 

Income for the year of £338,541 was 12% higher than the previous year. This was mainly due to several new big long term restricted grants starting in the financial year. Unrestricted fund grants of £140,246 were also higher than 2020/2021. Total expenditure of £267,728 for the year was 2.6% higher on the previous year. 

Kalayaan’s accounts for the financial year 2020/21 showed a net income of £70,814, made up of a net loss of (£16,750) on restricted funds and a net income of £87,564 on unrestricted funds. At the year end the organisation’s free (unrestricted) reserves were £188,770 total, above the Board’s target (7.5 months of cost coverage). Overall, the financial situation remains healthy as the recently secured funders will support Kalayaan over the next 5 years. 

Details of income and expenditure may be found in the figures and notes to the accounts set out below, along with the balance sheet. The fluctuations in debtors and creditors year on year are purely the result of the timing of receipts and payments around the year-end. 

In accordance with Section 485 of the Companies Act 2006, a resolution proposing the reappointment of the independent auditor will be put to the first Management Committee following the Annual General Meeting. 

Charity Number 1146596: Registered Company 07968872 

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## REPORT OF THE MANAGEMENT COMMITTEE (continued) 

## Statement of disclosure to auditor 

So far as each person who wasa director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information. 

Approved by the Management Committee on and signed on its behalf by 

aeaia Management Committee Member 

## Date Ao/A2/ 202/ 

Charity Number 1146596: Registered Company 07968872 

1] 



## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF KALAYAAN 

## Opinion 

We have audited the financial statements of Kalayaan (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- e give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, for the year then ended; 

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

- e 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 charity 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 charity'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. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF KALAYAAN (continued) 

## Other information 

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees is 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 our audit: 

- e the information given in the trustees report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- e the directors’ report included within the trustees 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 charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees 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: 

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

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

- e certain disclosures of trustees’ remuneration specified by law are not made; or e we have not received all the information and explanations we require for our audit; or 

- e the trustees was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees report and from the requirement to prepare a Strategic report. 

Charity Number 1146596: Registered Company 07968872 13 



## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF KALAYAAN (continued) 

## Responsibilities of trustees 

As explained more fully in the statement of trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, is 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 determines 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 is responsible for assessing the charity’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, is detailed below. 

Extent to which the audit was considered capable of detecting irregularities, including fraud 

- Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: e The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise noncompliance with applicable laws and regulations; 

   - e We identified the laws and regulations applicable to the company through discussions with the directors and from our commercial knowledge and experience of the sector; we focused on those laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-bribery and employment; 

   - e We assessed the extent of compliance with the laws and regulations identified above through enquiries of management; 

   - e Identified laws and regulations were communicated to the members of the audit team who remained alert to instances of non-compliance throughout the audit; 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF KALAYAAN (continued) 

- e We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management as to where they considered there was susceptibility to fraud and their knowledge of actual, suspected and alleged fraud; and 

- e We considered the internal controls in place to mitigate risks of fraud and noncompliance with laws and regulations. 

Based on our understanding of the charitable company and the industry and through discussion with the directors and other management (as required by auditing standards), we identified that the principal risks are: 

   - e Non-compliance with the provisions of laws and regulations generally recognised (related to health and safety, anti-bribery, money laundering legislation and tax law) to have a direct effect on the determination of material amounts and disclosures in the financial statements; 

   - e The risk of management override of internal controls for any evidence of bias by the directors that represented a risk of material misstatement due to fraud; and 

   - e The risk of not identifying related party transactions. 

- Audit procedures performed by the engagement team e Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety, antibribery, money laundering legislation and tax law) and fraud; 

- e Performing low level analytical procedures to any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; 

- e Reviews of minutes of meetings of those charged with governance; 

   - e Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud; and 

   - e Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation. 

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: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF KALAYAAN (continued) 

## 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 auditors' 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. 

Annie Lee (Senior Statutory Auditor) for and on behalf of PK Audit LLP Chartered Accountants Statutory Auditor 1 Parkshot Richmond Surrey TwW9 2RD 

16 December 2021 

Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN 

## JUSTICE FOR MIGRANT DOMESTIC WORKERS 

STATEMENT OF FINANCIAL ACTIVITIES (& Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2021 

||Unrestricted|Unrestricted|Restricted|||
|---|---|---|---|---|---|
|||||2021|2020|
||Notes|Funds|Funds|Total|Total|
|||£|£|£|£|
|Income:||||||
|Charitable activities||||||
|Oak Foundation||5,000|69,331|74,331|50,000|
|Royal Borough of Kensington & Chelsea||-|9,988|9,988|9,792|
|Barrow Cadbury Trust||-|15,000|15,000|40,000|
|Lloyds Bank Foundation||-|||20,000|
|Esmee Fairbairn Foundation||50,000|-|50,000|37,500|
|City Bridge Trust||13,200|55,400|68,600|52,800|
|National Lottery Fund||-|46,550|46,550|22,695|
|TudorTrust||32,000||32,000|30,000|
|Bromley Trust||15,000||15,000|20,000|
|Anti-Slavery ATMG|||2,026|2,026|2,000|
|Refugee Action — Respond and Adapt||10,000||10,000||
|Donations||||||
|Fundraising / Donations etc||14,755|-|14,755|17,566|
|Clients Emergency Fund||||||
|Activities||200|-|200|160|
|Membership||-|-|-|=|
|InvestmentIncome||||||
|Bank Interest|3|91|-|91|382|
|TotalIncome|140,246||198,295|338,541|302,894|



Charity Number 1146596: Registered Company 07968872 

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## KALAYAAN 

## JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## STATEMENT OF FINANCIAL ACTIVITIES 

## FOR THE YEAR ENDED 31 MARCH 2021 (CONTINUED) 

||||Unrestricted Restricted|Unrestricted Restricted|Unrestricted Restricted|2021|2020|
|---|---|---|---|---|---|---|---|
||2021|||||||
||Notes||Funds||Fund<br>Total Funds Total Funds|||
|||||£|£|£|£|
|Expenditure||||||||
|CharitableActivities||||||||
|Salaries<br>/ENIC/ Pension||10|46,915||165,860|212,776|186,134|
|Child CareVouchers (salary|sacrifice)|||-|-|=|=|
|Admin Support||||||||
|Payroll Costs||||307|1,049|1,356|1,092|
|StaffTravel||||-|589|589|568|
|Staff Development/Training/Recruit||||-|530|530|3,586|
|English Classes||||206|1,670|1,876|6,054|
|Other Client Support||||120|3,757|3,877|4,255|
|Emergency Fund / Accommodation||||-|-|-|266|
|Volunteers’ Expenses||||-|-|-|72|
|Premises Costs||||2,086|26,782|28,868|28,925|
|Equipment Repairs & Build Maintenance||||-|2,627|2,627|5,425|
|Stationery/ Postage / Photocopying||||41|1,277|1,318|2,564|
|Subscriptions / Memberships||etc||17|1,031|1,048|370|
|Telephone/ Fax / Internet/|Website|||16|3,458|3,474|3,862|
|Sundry Expenses||||-|-|-|37|
|Campaigning/Advocacy||||-|-|-|674|
|Insurance||||850|1,512|2,363|2,358|
|Cost of Generating Funds||||180|36|216|216|
|Computerand mobile phones||||94|-|94|2,717|
|Depreciation||||-|-|-|3,372|
|Governance Costs||||-|13|13|13|
|Management Committee Expenses||||a|S|-|696|
|Bank Charges||||49|54|103|66|
|Accountancy/Legal fees|||||-||432|
|Independent Examination|||4||||4,740|
|Auditor's fee|||4|1,800|4,800|6,600|2,400|
|Total Expenditure|||52,681||215,045|267,728|260,895|
|Net income (expenditure)||||||||
|For the year||||87,564|(16,750)|70,814|41,999|
|Transfer||||1,628|(1,628)|-||



Charity Number 1146596: Registered Company 07968872 

18 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 (CONTINUED) 

|||Unrestricted|Restricted|2021|2020|
|---|---|---|---|---|---|
||2021|||||
||Notes|Funds|Fund _Total|Funds Total Funds||
|||£|£|£|£|
|Total Funds||||||
|1 April 2020||99,578|29,494|129,072|87,073|
|Total Funds||||||
|31March2021||188,770|11,116|199,886|129,072|



Charity Number 1146596: Registered Company 07968872 

19 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

|BALANCE SHEET||||
|---|---|---|---|
|AS AT 31 MARCH 2021||||
||Notes|2021|2020|
|||£|£|
|Tangible Fixed Assets|5|“|=|
|Current Assets||||
|Pre-Payment|6|2,142|2,125|
|Cash at bank and in hand||210,084|134,474|
|||212,226|136,599|
|Liabilities:|7|(12,340)|(7,527)|
|(Creditors: amounts falling due within one year)||arene|seonnone|
|Net CurrentAssets||199,886|129,072|
|NETASSETS||199,886|129,072|
|Funds:||||
|Unrestricted funds:||||
|General||188,770|99,578|
|Restricted funds:|8|11,116|29,494|
||11|199,886|129,072|



## Approved by the management committee on and signed on its behalf by: 

7 (vi el Silvia Hill Management Committee Member 

Date AblI2/.202 | 

Charity Number 1146596: Registered Company 07968872 

20 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 

||Total Funds|Prior Year|Note|
|---|---|---|---|
|||Funds||
||2021|2020||
||£|£||
|Cash Flows from Operating|75,519|(9,912)|Table 12|
|Activities||||
|Purchase of Fixed Assets||||
|Interest Received|91|382||
||75,610|(9,531)||
|Change in cash in 2020/21||||
|Cash at 1 April 2020|134,474|144,004||
|Cash at 31 March 2021|210,084|134,473||
||75,610|(9,531)||



Charity Number 1146596: Registered Company 07968872 

21 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ON 31 MARCH 2021 

## 1. Accounting Policies: 

## a) Accounting convention 

   - e Basis of preparation. The accounts have been prepared under the historical cost convention. 

   - e The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, applicable to charities in the UK and Republic of Ireland (FRS 102) effective 1 January 2019 and the Companies Act 2006. 

   - e Note 2 Legal status of the charity The charity is a company limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of it being wound up whilst being a member, or within one year after ceasing to be a member. The liability will not exceed £1. 

   - e The registered offices is at St Francis 13 Hippodrome Place, London W1i1 4SF 

- b) At the time of approving the accounts, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in future. 

- c) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received. Gifts in kind are valued at their estimated value to the charity and included under the appropriate headings. 

- d) Intangible income is valued and included in income to the extent that it represented goods or services. Volunteer time is not valued in the accounts but the support is noted in the Trustees’ annual report. 

- e) Grants including grants for the purchase of fixed assets are recognised in full in the Statement of Financial Activities in the year in which they are received. 

- f) Fund-raising expenditure comprises all cost incurred, including people or organisations, to contribute financially to the charity’s work. 

- g) Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure, which meets these criteria, is identified to the fund. 

- h) Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and is available as general funds. 

Charity Number 1146596: Registered Company 07968872 

22 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2021 

- i) Fixed assets have been included in the accounts at their historical cost level if over £3,000 and are written off through the statement of financial activities: e Computers — 25% straight line per annum e Fixtures and fittings — 25% straight line per annum 

- Anything below that level will be charged directly to statement of financial activities. 

- j) Administration expenditure comprises costs incurred in running the charity. Where applicable, some of these costs have been treated as direct charitable expenditure. 

- k) The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

   - Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. 

   - Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

   - Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. There are no financial assets classified as receivable more than one year, which need to be amortised. 

Basic financial liabilities, including creditors are initially recognised at transaction price. There are no financial liabilities classified as payable more than one year, which need to be amortised. 

- I) The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. 

- m) Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

- n) Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

- ©) Rentals payable under operating leases are charged as an expense ona straight line basis over the term of the relevant lease 

Charity Number 1146596: Registered Company 07968872 

23 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020 (CONTINUED) 

## 2. 2020 Comparable figures 

||Unrestricted|Unrestricted|Restricted||
|---|---|---|---|---|
||2020|||2020|
||Notes|Funds|Funds|Total Funds|
|||£|£|£E|
|Income:|||||
|Charitableactivities|||||
|Oak Foundation||-|50,000|50,000|
|Royal Borough of Kensington & Chelsea||-|9,792|9,792|
|Barrow Cadbury Trust||-|40,000|40,000|
|Lloyds Bank Foundation||-|20,000|20,000|
|Esmee Fairbairn Foundation||-|37,500|37,500|
|City Bridge Trust||-|52,800|52,800|
|National Lottery Fund||-|22,695|22,695|
|Tudor Trust||30,000||30,000|
|Bromley Trust||20,000|-|20,000|
|Anti-Slavery ATMG|||2,000|2,000|
|Donations|||||
|Fundraising / Donations etc||17,566|-|17,566|
|Clients Emergency Fund|||||
|Activities||160|-|160|
|Membership||-|-|=|
|InvestmentIncome|||||
|Bank Interest|3|382|-|382|
|TotalIncome||68,108|234,787|302,895|



= 

Charity Number 1146596: Registered Company 07968872 

24 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020 (CONTINUED) 

||||Unrestricted|Unrestricted|Restricted|2020|
|---|---|---|---|---|---|---|
||2020||||||
||Notes||Funds||Fund<br>Total|Funds|
|||||£|£|£|
|Expenditure|||||||
|CharitableActivities|||||||
|Salaries<br>/ENIC / Pension||10||23,671|162,463|186,134|
|Child Care Vouchers (salary|sacrifice)|||-|<|Cs|
|Admin Support|||||||
|Payroll Costs||||73|1,019|1,092|
|StaffTravel||||247|321|568|
|Staff Development/Training/Recruit||||660|2,926|3,586|
|English Classes||||2,715|3,339|6,054|
|Other Client Support||||211|4,044|4,255|
|Emergency Fund / Accommodation||||-|266|266|
|Volunteers’ Expenses||||66|6|72|
|Premises Costs||||4,887|24,038|28,925|
|Equipment Repairs & Build Maintenance||||1,876|3,548|5,425|
|Stationery/Postage / Photocopying||||380|2,184|2,564|
|Subscriptions<br>/ Memberships||etc||150|220|370|
|Telephone/ Fax / Internet/|Website|||821|3,041|3,862|
|Sundry Expenses||||-|37|37|
|Campaigning/Advocacy||||-|674|674|
|Insurance||||1,000|1,359|2,358|
|Cost of Generating Funds||||162|54|216|
|Computer and mobile phones||||1,149|1,568|2,717|
|Depreciation||||3,372||3,372|
|Governance Costs||||13||13|
|Management Committee Expenses||||696||696|
|Bank Charges||||35|31|66|
|Accountancy/Legal fees|||||432|432|
|Independent Examination|||4|2,209|2,531|4,740|
|Auditor's fee|||4|2,400||2,400|
|TotalExpenditure|||46,793||214,101|260,894|



Charity Number 1146596: Registered Company 07968872 

25 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2021 

## 3. Interest receivable and similar income 

|||2021|2020|
|---|---|---|---|
|||£|£|
|Bank interest - unrestricted||91|382|
|||2021|2020|
|||£|£|
|4. Auditor’s Fee||6,600|6,000|
|5. Tangible Fixed Assets||||
||Computer|Fixtures,|Total|
||Equipment|fittings&||
|||equipment||
|Cost||||
|at 1 April 2020|7,716|4,200|11,916|
|Additions||e||
|Disposals||||
|At 31 March 2021|7,716|4,200|11,916|
|Depreciation||||
|at 1 April 2020|7,716|4,200|11,916|
|Disposal||||
|Charge for the year||||
|At 31 March 2021|7,716|4,200|11,916|
|Net book value||||
|at 31 March 2020|-|-|-|
|at31March2021|-|-|-|



Charity Number 1146596: Registered Company 07968872 

26 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2021 

|6.|Debtors|||
|---|---|---|---|
|||2021|2020|
|||£|£|
||Pre-payment of insurance|2,142|2,125|
|7.|Creditors: amounts falling due within oneyear|||
|||2021|2020|
|||£|£|
||Accruals|||
||Audit& Independent Examination|6,600|6,000|
||Pensions|1,126|1,048|
||Payroll Liabilities|3,763||
||Other accruals|851|479|
|||12,340|L527|



Charity Number 1146596: Registered Company 07968872 

27 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2021 

## 8. Restricted funds - breakdown: 

|Funders/ Projects|Balance|Income|Expenditure|Transfers|Balance|
|---|---|---|---|---|---|
||B/fwd||||C/fwd|
|Clients’ Emergency|1,205|-|-||1,205|
|fund||||||
|Oak Foundation|1|69,331|(67,704)|(1,628)|-|
|ATMG|894|-|-||894|
|RB Kensington &|(44)|9,988|(9,944)|-||
|Chelsea||||||
|Barrow CadburyTrust|14,357|15,000|(28,412)|.|945|
|City Bridge Trust|198|55,400|(55,028)||570|
|National Lottery|3,840|46,550|(46,112)||4,278|
|Anti-Slavery|1,139|2,026|||3,165|
|Lloyds Bank|7,845||(7,845)|=||
|Samworth Foundation|59|-|-||59|
||29,494|198,295|(215,045)|(1,628)|11,116|



Grant Purpose: Oak Foundation - for advice and campaigns work, including management. Royal Borough of Kensington & Chelsea - for advice and support work. Barrow Cadbury Trust - for advice and campaigns work. Lloyds Bank Foundation— _ for English classes and advice work. Samworth Foundation - for the ongoing work of the charity. City Bridge trust — for advice work National Lottery Fund — for advice work 

Charity Number 1146596: Registered Company 07968872 

28 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2021 

## 9. Trustees 

None of the trustees (or any persons connected with them) received any remuneration. Only legitimate expenses were reimbursed during the year. 

## 10.Employees 

|The average number ofemployees during the|2021|2020|
|---|---|---|
|year was:|6|5|
|Employment costs:|2021|2020|
|Gross wages and salaries|188,429|164,972|
|Employer's NI|14,730|15,019|
|Other pension costs|9,617|6,143|
||212,776|186,134|



There were no employees whose annual emoluments were £60,000 or more. 

## 11. Analysis of net assets between funds 

||Unrestricted|Restricted|Total|
|---|---|---|---|
||Funds|Funds||
||£|£|£|
|Fund balances at 31 March 2021||||
|are represented by:||||
|Tangible fixed assets|2|||
|Current assets|195,190|17,036|212,226|
|Creditors: amounts falling||||
|Due within one year|(6,420)|(5,920)|(12,340)|
||188,770|11,116|199,886|



Charity Number 1146596: Registered Company 07968872 

29 



## KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS 

## NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2021 

12. Reconciliation of Net Income/(Expenditure) to Operating Activity Net Cash Flow 

||2020/21|2019/20|
|---|---|---|
||(£)|(£)|
|Net Income/(Expenditure) as per the SOFA|70,814|41,999|
|Adjustments for:|||
|Interest Received|(91)|(382)|
|Depreciation||3,373|
|(Increase)/Decrease in Debtors|(17)|(2,125)|
|Increase/(Decrease) in Creditors|4,813|(52,777)|
|NetCashUsedinOperatingActivities|75,519|(9,912)|



## 13. Operating Lease 

The charitable company has an operating lease for their office premise. At the reporting date the outstanding commitments for future minimum lease payments under non-cancellable operating lease totalled £6,250. 

Ld 

Charity Number 1146596: Registered Company 07968872 

30