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2023-03-31-accounts

KALAYAAN

justice for migrant domestic workers

KALAYAAN ( limited by guarantee)

FINANCIAL STATEMENTS

For the Year Ended 31 MARCH 2023

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 2023

CONTENTS Page
Charity Information 3
Chair’s report 4
Report of the Management Committee 6
Independent Examiner’s Report 13
Statement of Financial Activities 14
Balance Sheet 17
Statement of Cash Flows 18
Notes to the Accounts
 19

Charity Number 1146596: Registered Company 07968872

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FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

ORGANISATION INFORMATION

LEGAL STATUS Charity and private company limited by guarantee. MANAGEMENT COMMITTEE MEMBERS Virginia Mantouvalou (Chair) Pauline Uwins (Deputy Chair) Silvia Hill (Co-Treasurer) Gabriel Ephraim (Co-Treasurer, appointed 30.03.23) Alison Harvey Hugh Graham Collins Julieta Gadayan (appointed 04.12.22) Kate Roberts (appointed 04.12.22) Myriam Cherti Narmada Thiranagama (appointed 04.12.22) Natalie Margit Sedacca Sheila Tilan (resigned 07.07.22) STAFF Rita Gava (Company Secretary) Marta Bratek Alexandra Millbrook Andrea Kyselakova Avril Sharp Ayesha Mohsin Rebecca Hirst Dominic Clarke (freelance) REGISTERED OFFICE St. Francis Centre 13 Hippodrome Place London W11 4SF INDEPENDENT EXAMINER 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 4JQ

Charity Number 1146596: Registered Company 07968872

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

CHAIR’S REPORT

This has been another successful year for Kalayaan. We have continued to provide crucial support to migrant domestic workers in the UK who still do not enjoy the rights recognised in the ILO Convention on Domestic Workers (2011), which the UK has not yet ratified. Kalayaan continued to deliver services and to campaign to protect domestic workers’ rights, including reinstating basic rights of domestic workers that were removed in 2012, such as an unconditional right to change employer, and the removal of the family worker exemption from the National Minimum Wage Regulations. Without basic rights, many domestic workers will not come forward to the authorities to seek help.

A few highlights of our activities are as follows. In addition to regularly seeing workers who sought legal advice and other support from us, we marked the 11-year anniversary of the UK Overseas Domestic Worker visa, in an event that emphasised its harmful effects because of the restrictions that it sets on the right to change employer and the length of stay for workers. We also launched a Report on the problems of the National Referral Mechanism, explaining how the system is overwhelmed. We gave oral evidence in Parliament, to the Joint Committee on Human Rights, in its inquiry on Human Rights at Work. In our evidence, we primarily focused on the harmful effects of the visa but also other challenges faced by domestic workers in the UK. We should also mark a success in relation to the family worker exemption. This is an area where Kalayaan has campaigned for years, and the Government recently announced that it will remove the exemption that applies to live-in domestic workers.

Our staff team has been strengthened. Sophie Levack (Immigration Lawyer) and Dipa Haria (OISC 2 Level Caseworker) have joined our existing members of staff, Marta Bratek, Rita Gava, Rebecca Hirst, Alex Millbrook, Ayesha Mohsin and Avril Sharp. All members of staff at Kalayaan have been working tirelessly on advice, support, research and policy matters, and we are grateful to them. We are also very grateful to Dominic Clarke, our freelance English Classes Coordinator and Teacher, and our volunteer English teachers for their work during the year.

The trustees are grateful to the staff team who have worked to deliver all these services and to campaign in coalition with other organisations such as the Anti-Trafficking Monitoring Group, Human Trafficking Foundation, the Voice of Domestic Workers, Freedom United and many others. During the year our work has attracted the support of parliamentarians, and the national press, including the Guardian and the Big Issue. We were particularly pleased to have been named as one of the 100 Change Makers of 2023 by the Big Issue, which published a list of 100 organisations that bring positive change.

We have also welcomed new trustees, who bring invaluable expertise and knowledge to our Board: Gabriel Ephraim, as co-treasurer, Julieta Gadayan, Kate Roberts and Narmada Thiranagama. Alison Harvey stepped down as Chair, but continues to be a trustee, while Pauline Uwins became Deputy Chair. All trustees (including Myriam Cherti, Hugh Collins, Silvia Hill and Natalie Sedacca) are deeply committed to Kalayaan and heavily involved in recruitment, in overhauling policies, considering strategic issues, and work in their specialist areas. I am very grateful for their commitment. Trustees met mostly in person during the year and attendance levels continued to be high.

Charity Number 1146596: Registered Company 07968872

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In July 2023 we had our away day with all staff and trustees, where we spent a full day discussing and debating the work of Kalayaan, strategy, services, membership, and priorities for the future. We are very grateful to the Cranfield Trust and their volunteer David Barclay for supporting us in planning and facilitating our away day, and the UCL Faculty of Laws for hosting us. In our away day, we confirmed our commitment to advice and policy work, but also our interest in community engagement work, which Rebecca Hirst will be leading. We look forward in the year to come to taking stock of a challenging few years on all fronts and to reviewing with Rita Gava, Kalayaan’s director, our strategic direction to ensure that we are best placed to meet the challenges ahead.

We are grateful to our funders, the Barrow Cadbury Trust, the City Bridge Trust, the Bromley Trust, the Fidelis Foundation, Lloyds’ Bank Foundation, the National Lottery Community Fund, the Oak Foundation, Porticus, the Esmee Fairbairn Foundation, and individual donors for their unstinting and invaluable support. We would have not been able to pursue our activities without this support.

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Charity Number 1146596: Registered Company 07968872

KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE MEMBERS

The Management Committee present its directors' report and this year accounts for the year ended 31 March 2023.

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 effective January 2022.

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:

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.

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Charity Number 1146596: Registered Company 07968872

KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE (continued)

OBJECTIVES AND ACTIVITIES

Direct Services

Our direct services included:

-20 advice sessions per week

-66 new clients were registered. The registration includes information on immigration and employment rights in the UK, advice on how to exercise them, and an assessment of the worker’s status and working conditions. For both remote and face-to-face meetings, telephone interpreters were provided whenever needed.

-24 migrant domestic workers were helped maintain a regular immigration status in the UK by renewing their visa, or applying for settlement, applying for a spouse visa or making other types of application.

-26 service users were identified as victims of modern slavery and referred into the NRM so that they could receive statutory support such as access to healthcare and counselling, safe housing and legal aid representation.

-60 people accessed healthcare

-13 people accessed mental health services

-45 people attended our Sunday English classes.

-96 service users received other immigration advice. This included advice on asylum claims, applying for family reunification, applying for dependant visas for children and on spouse visas.

Policy work

During the reporting period, the most significant achievement of our policy work was the Supreme Court victory in a diplomatic immunity case.

Kalayaan worked with law firm Deighton Pierce Glynn to challenge a diplomat’s defence of immunity from jurisdiction in a claim brought by his former domestic

Charity Number 1146596: Registered Company 07968872

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE (continued)

worker for unpaid wages and breaches of employment rights. Kalayaan acted as intervener and made submissions to the court.

In July 2022, the Supreme Court, by a majority of 3:2, decided that exploitation amounting to modern slavery may amount to a ‘commercial activity’ in respect of which a diplomat employer could not claim immunity, because he had profited from his exploitation of her.

This case answers the question left open by the earlier decision of the Supreme Court in Reyes v Al Malki [2017] UKSC 61 where the Supreme Court held that diplomatic immunity for past acts continues only if those acts were carried out in the exercise of diplomatic functions for or on behalf of a sending state. Alleged maltreatment of a domestic worker could not be said to be done for or on behalf of the sending state. By the time that case reached the Court, the facts had changed: the employer had left his diplomatic post and no longer enjoyed diplomatic immunity, so the Court did not have to decide whether, if he had still been in post, the diplomat would have had immunity. The binding minority view of the Supreme Court expressed a clear view that he would, but the majority considered this to be very much in doubt.

In this new case, Ms Wong’s employer is still in post and so the question of diplomatic immunity arose again. This time the debate centred on the meaning of ‘commercial activity’ in article 31(1)(c) of the Diplomatic Convention, which provides for an exception to immunity for ‘an action relating to any professional or commercial activity exercised by the diplomatic agent in the receiving State outside his official functions’. The majority (Lords Briggs, Leggatt and Stephens) held that hiring domestic help is incidental to the to the ordinary daily life of a diplomat and therefore falls within the rationale for immunity from civil jurisdiction of the receiving state. But the judges could not accept that keeping a domestic worker in circumstances where she was coerced and compelled into working against her will, was comparable to an ordinary employment relationship of a kind that is incidental to the daily life of a diplomat (and his family) in the receiving state [paras 43-51]. It was critical too that the diplomat had profited from exploiting Ms Wong by underpaying her or not paying her at all. Any profit element may make a particular activity commercial, taking it outside the scope of diplomatic immunity [para 52]. The Supreme Court decided the case on assumed facts, as there has been no trial yet of Ms Wong’s claim. Where the defence of immunity from jurisdiction is raised in the future, it will be necessary to decide first whether the actions of the diplomat amounted to ‘commercial activity’. The words ‘relating to’ in article 31(1(c) require only that there should be a significant connection between the claim and the commercial activity of the diplomat and the enquiry should be limited to establishing those facts which need to be provided as ingredients of the cause of action [para 104].

Charity Number 1146596: Registered Company 07968872

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE (continued)

Kalayaan provided evidence and representations to the Supreme Court concerning the commercial aspects of trafficking, including the ways in which unscrupulous employers benefit financially from the coercive and exploitative treatment of their workers. Kalayaan’s intervention in this appeal was funded by the Strategic Legal Fund and we were represented by Zubier Yazdani of Deighton Pierce Glynn who instructed Tom Hickman QC and Flora Robertson of Blackstone Chambers.

This ground-breaking decision is a long overdue recognition that the defence of diplomatic immunity is unsustainable in cases of modern slavery. Kalayaan and others have argued this point for many years and the decision is to be welcomed as a valuable development in this area of law. Kalayaan will continue to advise and assist domestic workers in bringing claims in respect of their employment rights in the courts. We remain concerned that some employers do not pay the compensation ordered by the courts to be paid to their former staff and that it is difficult and expensive for workers to take enforcement action against their former employers, so that many awards remain unpaid, as has happened to Ms Reyes from the earlier case. This case has implications for jurisdictions all over the world, who will now have to consider the rights of more vulnerable workers, who allege that they are victims of modern slavery, forced labour or servitude, in cases where immunity is raised as a defence by diplomats. It sends a very clear message that the UK will not tolerate the exploitation of domestic workers working in diplomatic households.

Kalayaan also worked closely with other human rights NGOs and migrant groups (such as Anti-Slavery International, Liberty, ATLEU, Helen Bamber Foundation, FLEX, the Voice of Domestic Workers, Kanlungan, the Human Trafficking Foundation) during the passing of the Nationality and Borders bill, advocating for amendments to several clauses. In particular, Kalayaan saw an opportunity to table an amendment on the ODW visa, calling for the restoration of previous rights, but ultimately it was rejected.

In response, however, the Home Office formed an Overseas Domestic Workers Advisory Group (ODWAG) and arranged a roundtable with NGOs, the to discuss the ODW visa. The roundtable took place on 9 March but officials attending the meeting could not confirm whether restoration was an option on the table despite numerous peers calling for it to be during debates on the bill.

During the reporting period, Kalayaan, as part of a coalition a coalition of civil society organisations coordinated by ATLEU and NSN wrote to the Secretary of State for Business, continued to campaign to remove an exemption in the National Minimum Wage Regulations 2015 that means that an employer does not have to pay a member of his family or someone who is treated as if they were a member of his employer’s family the national minimum wage.

Charity Number 1146596: Registered Company 07968872

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE (continued)

Kalayaan argued that this exemption should be deleted or scrapped for the following reasons:

-The exemption was introduced for the au pair visa route;

-Au pairs do a very different form of work and domestic workers should not be treated as if they were au pairs;

-There is no public oversight or regulation of domestic work because it is done in private households. This makes workers especially vulnerable to labour exploitation

-This affects more women than men and so is potentially discriminatory against women. -In cases where an employer relies on the family member exemption, the employee often finds herself at a disadvantage because of the imbalance of power and the lack of evidence to support her claims. The reason why there is little evidence is often because the employer refuses to provide contracts and payslips, and workers find it difficult to challenge their employers about this.

Following the recommendations of the Low Pay Commission, in March 22 the government made the commitment to ‘introduce legislation to remove the live-in domestic worker exemption when parliamentary time allows.’

In November 2022, the Coalition wrote to the Secretary of State for Business, Energy and Industrial Strategy requesting that the department deliver urgently on the government’s commitment. This was followed by a joint public statement in March 2023, noting that a full year had elapsed since the government’s commitment to repeal.

The campaign was finally successful in September 2023 and further information can be found on our website.

Community Events

Kalayaan was also involved in two important community events:

-a rally outside parliament, in conjunction with the self-help groups The Voice of Domestic Workers and Kanlungan, on International Women’s Day 2022. Workers dressed as suffragettes to meet with peers and give thanks for their work on the Borders and Nationality bill.

-Kalayaan and allies The Voice of Domestic Workers and Kanlungan also put on a celebratory event on 6 April 2022 to mark 10 years of advocacy in workers fighting to get their rights back, since the changes to the ODW visa. Some of the domestic workers performed dances and songs from their countries and international food was shared.

Charity Number 1146596: Registered Company 07968872

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE (continued)

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 more than 7.5 months expenditure at the end of March 2023.

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.

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:

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 “Objectives and Activities” set out Kalayaan’s objectives and reports on the activity and successes in the year to 31[st] March 2023 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.

Charity Number 1146596: Registered Company 07968872

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KALAYAAN - JUSTICE FOR MIGRANT DOMESTIC WORKERS

REPORT OF THE MANAGEMENT COMMITTEE (continued)

Risk Management

The Management Committee has considered the main risks to the future of the organisation and identifies these as follows:

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

Financial Review

Income for the year of £228,573 was 43% lower than the previous year. This was mainly due to several unrestricted funders to an end. Unrestricted fund grants of £33,562 was also lower than 2021/22. Total expenditure of £ 307,410 for the year was higher than the previous year.

Kalayaan’s accounts for the financial year 2022/23 showed a net expenditure of (£78,837) , made up of a net expenditure (£15,832) on restricted funds and a net expenditure of (£63,004) on unrestricted funds. At the year end the organisation’s free (unrestricted) reserves were £252,954 total, above the Board’s target (more than 7.5 months of cost coverage). Overall, the financial situation remains good over the next financial year.

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.

Approved by the Management Committee on 26[th] November 2023 and signed on its behalf by

Management Committee Member

Date 26[th] November 2023

Charity Number 1146596: Registered Company 07968872

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INDEPENDENT EXAMINER’S REPORT

I report to the charity trustees on my examination of the accounts of the company “Kalayaan” for the year ended 31 March 2023 which are set out on page 15 to 30.

Responsibilities and basis of report

As the charity’s trustees of the company (who are also the directors of the company for the purpose of the company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect;

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Annie Lee FCA The Institute of Chartered Accountants in England and Wales PK Audit LLP 1 Parkshot Richmond Surrey TW9 2RD

Date: 27 November 2023

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 2023

Unrestricted Unrestricted Restricted
2023 2022
Notes Funds Funds Total Total
£ £ £ £
Income:
Charitable activities
Oak Foundation - 66,606 66,606 62,594
Royal Borough of Kensington & Chelsea
-		 - - 4,994
Barrow Cadbury Trust - 17,000 17,000 50,000
Esmee Fairbairn Foundation 9,990 - 9,990 50,000
City Bridge Trust 60,000
 60,000 58,150
National Lottery Fund - 51,406 51,406 48,972
Tudor Trust - 30,000
Bromley Trust 15,010 15,010 15,000
Anti-Slavery ATMG - 800
Refugee Action – Respond and Adapt
MOPAC 5,000
Porticus 40,894
Fidelis Foundation 25,000
Donations
Fundraising / Donations etc 5,941 - 5,941 11,480
Clients Emergency Fund
Activities -
Membership - - - -
Investment Income
Bank Interest 3 2,621 - 2,621 58
-------- --------- ----------- ----------
--------
Total Income 33,562 195,012 228,574 402,943
--------- ---------- ----------- ----------

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 2023 (CONTINUED)

Unrestricted Restricted 2023 2022


Notes		 Funds Fund Total Funds Total Funds
£ £ £ £
Expenditure
Charitable Activities
Salaries / ENIC / Pension 10 68,401 165,148 233,549 202,637
Payroll Costs 312 1,291 1,603 998
Staff Travel 156 214 370 -
Staff Development/Training/Recruit 1,816 657 2,473 3,334
English Classes 2,995 574 3,569 1,225
Other Client Support 434 7,926 8,360 2,505
Emergency Fund / Accommodation 20 128
 148 30
Volunteers’ Expenses 316 - 316 -
Premises Costs 14,186 21,795 35,981 28,103
Equipment Repairs & Build Maintenance 1,761 3,732 5,492 3,030
Stationery / Postage / Photocopying 644 1,869 2,514 1,297
Subscriptions / Memberships etc 813 35 848 380
Telephone / Fax / Internet/ Website 1,011 3,795 4,807 4,288
Insurance 1,450 1,543 2,993 2,424
Cost of Generating Funds - -
 - -
Computer and mobile phones - - - 1,804
Governance Costs 13 - 13 13
Bank Charges 57 21 78 92
Accountancy/Legal fees 126 90 216 216
Professional fees 1,300
Independent Examination 4
2,055		 2,025 4,080 3,660
Auditor’s fee
-
-
-------- --------- ----------- ---------
Total Expenditure 96,566 210,844 307,410 257,336
-------- ----------- ----------- ----------
Net (expenditure)/income
For the year (63,004) (15,832) (78,837) 145,607

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Charity Number 1146596: Registered Company 07968872

KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

Unrestricted Restricted 2023 2022
‘
Notes Funds Fund Total Funds Total Funds
£ £ £ £
Total Funds
1 April 2022 315,958 29,534 345,493 199,886
------- ---------- --------- ---------
Total Funds
31 March 2023 252,954 13,702 266,657 345,493
===== ===== ====== ======

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Charity Number 1146596: Registered Company 07968872

KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

BALANCE SHEET AS AT 31 MARCH 2023

BALANCE SHEET
AS AT 31 MARCH 2023
Notes 2023 2022
£ £
Tangible Fixed Assets 5 -
 -
Current Assets
Pre-Payment 6 - 2,657
Cash at bank and in hand 273,926 351,516
---------- ----------
354,173
Liabilities: 7 (7,270) (8,680)
(Creditors: amounts falling due within one year) -------- --------
Net Current Assets 266,657 345,493
====== ======
NET ASSETS 266,657 345,493
===== ======
Funds:
Unrestricted funds
General 252,954 315,959
Restricted funds: 8 13,702 29,534
--------- ------------
11 266,657 345,493
====== ======

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting’ records and the preparation ‘of financial statements’. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the management committee on 26[th] November 2023 and signed on its behalf by:

Silvia Hill

Management Committee Member

Date 26[th] November 2023

Charity Number 1146596: Registered Company 07968872

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KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes 2023
 2022
£ £
Cash Flows from Operating 12 (80,211) 141,374
Activities
Purchase of Fixed Assets
Interest Received 2,621 58
_ __
(77,590) 141,432
_ __
Change in cash in 2022/23
Cash at 1 April 2022 351,516 210,084
Cash at 31 March 2023 273,926 351,561
_ _
(77,590) 141,432
______ _

Charity Number 1146596: Registered Company 07968872

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KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ON 31 MARCH 2023

1. Accounting Policies:

Charity Number 1146596: Registered Company 07968872

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KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2023

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

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

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.

Charity Number 1146596: Registered Company 07968872

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KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

2. 2022 Comparable figures

Unrestricted Unrestricted Restricted
2022
Notes Funds Funds Total
£ £ £
Income:
Charitable activities
Oak Foundation - 62,594 62,594
Royal Borough of Kensington & Chelsea
-		 4,994 4,994
Barrow Cadbury Trust - 50,000 50,000
Esmee Fairbairn Foundation 50,000 - 50,000
City Bridge Trust 58,150
 58,150
National Lottery Fund - 48,972 48,972
Tudor Trust 30,000 30,000
Bromley Trust 15,000 15,000
Anti-Slavery ATMG 800 800
Refugee Action – Respond and Adapt
MOPAC 5,000 5,000
Porticus 40,894 40,894
Fidelis Foundation 25,000 25,000
Donations
Fundraising / Donations etc 11,480 - 11,480
Clients Emergency Fund
Activities -
Membership - - - -
Investment Income
Bank Interest 58 - 58
-------- --------- -----------
Total Income 172,432 230,511 402,943
--------- ---------- -----------

Charity Number 1146596: Registered Company 07968872

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KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

Unrestricted Unrestricted Restricted
2022
Notes Funds Fund Total Funds
£ £ £
Expenditure
Charitable Activities
Salaries / ENIC / Pension 34,005 168,631 202,637
Child Care Vouchers (salary sacrifice) - - -
Admin Support
Payroll Costs 165 833 998
Staff Travel -
Staff Development/Training/Recruit 854 2,480 3,334
English Classes 350 875 1,225
Other Client Support
 174 2,331 2,505
Emergency Fund / Accommodation 30 30
Volunteers’ Expenses - - -
Premises Costs 3,981 24,122 28,103
Equipment Repairs & Build Maintenance
(101)		 3,131 3,030
Stationery / Postage / Photocopying 277 1,020 1,297
Subscriptions / Memberships etc 150 230 380
Telephone / Fax / Internet/ Website 1,304 2,984 4,288
Insurance - 2,424 2,424
Cost of Generating Funds - -
 -
Computer and mobile phones 1,804 - 1,804
Governance Costs 13 - 13
Bank Charges 46 46 92
Accountancy/Legal fees 198 18 216
Independent Examination 1,424 2,236 3,660
Professional fees 600 700 1,300
Auditor’s fee
-------- --------- -----------
Total Expenditure 45,244 212,092 257,336
-------- ----------- -----------
Net income
For the year
 127,188 18,419 145,607

Charity Number 1146596: Registered Company 07968872

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KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

Unrestricted Restricted 2022

Notes
Funds
Fund		 Total Funds
£ £ £
Total Funds
1 April 2021 188,770 11,116 199,886
------- ---------- ---------
Total Funds
31 March 2022 315,958 29,534 345,493
===== ===== ======
3. Interest receivable and similar income
2023 2022
£ £
Bank interest - unrestricted 2,621 58
=== ===
2023 2022
£ £
4. Auditor’s Fee / independent
4,080 3,660
Examination
==== ====

Charity Number 1146596: Registered Company 07968872

23

KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

5. Tangible Fixed Assets

Cost
at 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
at 1 April 2022
Disposal
Charge for the year
At 31 March 2023
Net book value
at 31 March 2022
at 31 March 2023		 Computer
Equipment
Fixtures,
fittings &
equipment
Total
7,716
4,200
11,916
-
7,716
4,200
11,916
7,716
4,200
11,916
7,716
4,200
11,916
-
-
-
-
-
-

Charity Number 1146596: Registered Company 07968872

24

KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2023

**6. ** Debtors
2023 2022
£ £
Pre-payment of insurance - 2,657
==== ====
**7. ** Creditors: amounts falling due within one year
2023 2022
£ £
Creditors falling due within one year
Payables
2880
---------
Accruals:
Audit & Independent Examination accrual 3,690 3,300
Pensions - 1,281
Payroll -
 3,900
Other accruals 699 199
-------- -------
4,389 8,680

25

Charity Number 1146596: Registered Company 07968872

KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2023

8. Restricted funds - breakdown:

Funders/ Projects
Clients’ Emergency
fund
Oak Foundation
ATMG
RB Kensington &
Chelsea
Barrow Cadbury Trust
City Bridge Trust
National Lottery
Anti-Slavery
Lloyds Bank
Samworth Foundation
MOPAC		 Balance
B/fwd
Income
Expenditure
Balance
C/fwd
1,205
-
-
1,205
-
66,606
(65,091)
1,515
894
-
-
894
-
-
-
-
18,412
17,000
(33,628)
-1,783
-
60,000
(60,000)
-
51,406
(51,405)
0
3,965
(711)
3,254
59
5,000
-
-
-
59
5,000
----------
-----------
--------------
------ --------
29,535
195,012
(210,844)
13,703

Grant Purpose: Oak Foundation Barrow Cadbury Trust Lloyds Bank Foundation Samworth Foundation City Bridge Trust National Lottery CF

for advice and campaigns work, including management.

for advice and campaigns work. for English classes and advice work. for the ongoing work of the charity. for advice work and support work for advice work and support work

26

Charity Number 1146596: Registered Company 07968872

KALAYAAN JUSTICE FOR MIGRANT DOMESTIC WORKERS

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED ON 31 MARCH 2023

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 of employees during the 2023 2022
year was: 6 6
Employment costs: 2023 2022
Gross wages and salaries 206,835 178,515
Employer's NI 16,757 13,926
Other pension costs 9,956 10.196
233,548 202,637
====== =====

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

11. Analysis of net assets between funds

Fund balances at 31 March 2023
are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling
Due within one year		 Unrestricted
Funds
Restricted
Funds
Total
£
£
£
-
-
256,383
17,549
273,926
(3,430)
(3,840)
(7,269)
252,954
13,710
266,667

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 2023

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

2022/23 2021/22
(£) (£)
Net (expenditure)/ income as per the SOFA (78,836) 145,607
Adjustments for:
Interest Received (2,621) (58)
Depreciation
(Increase)/Decrease in Debtors 2,657 (515)
Increase/(Decrease) in Creditors (1,410) (3,660)
Net Cash Used in Operating Activities 80,211 141,374

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 £7,187.50

14.Related party transactions

There are no related party transactions during the period (2022: £ nil).

,

Charity Number 1146596: Registered Company 07968872

28