2023-03-31-accounts

					Pages
Trustees' annual report (incorporating		the	director's	report)	1 to 10
Independent examiner's report to the		trustees			11to 12
Statement offinancial activities	(including		income and
expenditure account)					13
Statement offinancial position					14
Statement ofcash flows					15
Notes to the financial statements					16to 26

Reference	and administrative	and administrative	and administrative	and administrative	details
Registered		charity	name		HALOW (Birmingham)
Charity registration			number		1150445
Company	registration			number	08248116
Principal office and			registered		St Martin's Youth 8 Community			Centre
office					Gooch Street
					Highgate
					Birmingham
					B57HE
The trustees
					Jane Catherine	Bailey
					Bridget Kathleen	Cameron	BEM
					Veronica Naomi	Palgrave
					Natalie Allen			(Resigned 19July 2022)
					Gavin Nagra
Company	secretary				Louise Spink
Independent		examiner			Hannah Justice	FCA FCCA
					BSN Associates	Limited
					3BSwallowfield	Courtyard
					Wolverhampton	Road
					Oldbury
					West Midlands
					B692JG

regulatory co Administrator,	mpliance Debbie	is maintained. Also invited as minute Smith.	taker is our pa	rt-time Charity
Key members	ofstaff	include:-
Sharon Earley:		Co-Manager (to June 2022) then Manager,	HMP Birmingham	Visitors' Centre
Najuma Mohammed:		Co-Manager, HMP Birmingham Visitors' Centre (to June 2022)
Robert Wild:		Manager, HMP Oakwood Family Pathway	Centre (to February	2023)
Clare Gallagher:		Deputy Manager, HMP Oakwood Family Pathway Centre (to		February 2023)
		thereafter Acting Manager
Gemma Westley:		Manager, HMP Five Wells Visitors' Centre	(to August 2022)
Heidi Smith:		Deputy Manager, HMP Five Wells Visitors'	Centre (to August	2022)
		thereafter Manager
Holly Liddiard	Hinson:	Deputy Manager, HMP Five Wells Visitors'	Centre

					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	f		f	F
Income from
Donations and grants			5	25,425	85,709	111,134	111,647
Charitable activities			6	347,455		347,455	353,298
Investment income			7	1,329		1,329	436
Total income				374,209	85,709	459,918	465,381
Expenditure
Expenditure on
Charitable activities			8	354,653	113,549	468,202	432,000
Total expenditure				354,653	113,549	468,202	432,000
Net (expenditure)/income		and net
movement in funds				19,566	(27,840)	(8,284)	33,381
Reconciliation offunds
Total funds brought	forward			137,490	37,843	175,333	141,952
Total funds carried	forward			157,046	10,003	167,049	175,333

31 March 2023
					2023	2022
				Note		F
Fixed assets
Tangible fixed assets				14	807	420
Current assets
Debtors				15	42,280	64,241
Investments				16	22,441	21,986
Cash at bank and	in	hand			121,403	117,199
					186,124	203,426
Creditors: amounts		falling	due within one year	17	19,882	28,513
Net current assets					166,242	174,913
Total assets less	current		liabilities		167,049	175,333
Funds ofthe charity
Restricted funds					10,003	37,843
Unrestricted funds					157,046	137,490
Total charity funds				18	167,049	175,333

Year ended 31 March 2	023
			2023	2022
				F
Cash flows from operating	activities
Net (expenditure)/income			(8,284)	33,381
Adjustments for:
Depreciation oftangible fixed	assets		478	370
Other interest receivable and	similar income		(1,329)	(436)
Changesin:
Trade and other debtors			21,961	(20,849)
Trade and other creditors			(8,631)	11,287
Cash generated from operations			4,195	23,753
Interest received			874	436
Net cash from operating activities			5,069	24,189
Cash flows from investing	activities
Purchase oftangible assets			(865)
Net cash used in investing activities			(865)
Net increase in cash and cash equivalents			4,204	24,189
Cash and cash equivalents	at beginning	ofyear	117,199	93,010
Cash and cash equivalents	at end ofyear		121,403	117,199

Donations and gran	ts
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
				F	F	F
Halloween Trust					3,200	3,200
BBCChildren in Need					18,845	18,845
Beatrice Laing Trust					5,000	5,000
DCR Allen Charitable	Trust				5,000	5,000
29th May 1961 Charitable		Trust			5,000	5,000
W F Southall Trust					3,000	3,000
The Archer Trust					3,000	3,000
The Michael &Shirley	Hunt Charitable		Trust		3,000	3,000
Anton Jurgens Charitable		Trust			8,000	8,000
Albert Gubay Charitable		Foundation			11,414	11,414
Haramead Trust					5,000	5,000
Swire Charitable Trust				25,425		25,425
Smaller Donations and Grants					15,250	15,250
				25,425	85,709	111,134
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
						F
BBCChildren ln Need					18,375	18,375
W.A. Cadbury Charitable		Trust			15,000	15,000
The Archer Trust					3,000	3,000
Awards for All					10,000	10,000
The Kelly Family Trust					5,000	5,000
The Michael &Shirley	Hunt Charitable		Trust		5,000	5,000
Beatrice Laing Trust					5,000	5,000
29th May 1961 Charitable		Trust			5,000	5,000
AB Charitable Trust				15,000		15,000
DCR Allen Charitable	Trust				5,000	5,000
Coronavirus Response					8,988	8,988
Smaller Donations &Grants					16,135	16,135
Other Income					149	149
				15,000	96,647	111,647

Ye	ar ended 31 March 2023	ar ended 31 March 2023
6.	Charitable activities
			Unrestricted	Total Funds	Unrestricted	Total	Funds
			Funds	2023	Funds		2022
			F				F
	MOJ/HMPPS	and G4S Prison Visitors'
	Centre Services		347,455	347,455	353,298	353,298
7.	Investment income
			Unrestricted	Total Funds	Unrestricted	Total	Funds
			Funds	2023	Funds		2022
			F				F
	Bank interest	receivable	1,329	1,329	436		436
8.	Charitable activities
				Unrestricted	Restricted	Total	Funds
				Funds	Funds		2023
				F
	Staff and related costs			322,305	112,719	435,024
	Rent and rates			3,180			3,180
	Stationery and	office expenses		1,461			1,461
	Insurance			1,339			1,339
	Training and conferences
	Independent examination			2,645			2,645
	Telephone and	internet		3,092			3,092
	Christmas and	other activities		4,684			4,684
	Depreciation			478			478
	Trustees expenses			1,830			1,830
	Human Resources			2,865			2,865
	Advertising/Recruitment			3,408	830		4,238
	Sundry Visitors	Centre Costs		3,232			3,232
	Miscellaneous			4,072			4,072
	Bank charges			62			62
				354,653	113,549	468,202

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	F
Staff and related costs	309,246	83,117	392,363
Rent and rates	3,350		3,350
Stationery and office expenses	2,253		2,253
Insurance	981		981
Training and conferences		1,970	1,970
Independent examination	2,575		2,575
Telephone and internet	2,373		2,373
Christmas and other activities	616	4,292	4,908
Depreciation	370		370
Trustees expenses	2,001		2,001
Human Resources	5,472		5,472
Advertising/Recruitment	2,105		2,105
Sundry Visitors Centre Costs	9,874		9,874
Miscellaneous	1,346		1,346
Bank charges	59		59
	342,621	89,379	432,000

down of	the	unrestricted fund expendi	ture by activity	can be seen	below:
						Total unrestricted
			Visitors			fund expenditure
			Centre	Governance	E	2023
						E
Staff and	related costs		306,486	16,650		323,136
Rent and	rates		3,000	180		3,180
Stationery and office expenses			1,461			1,461
Insurance			1,339			1,339
Training	and	conferences
Independent		examination		2,645		2,645
Telephone and internet			3,092			3,092
Christmas	8	other activities	4,684			4,684
Depreciation			478			478
Trustees'	expenses			1,830		1,830
Miscellaneous			12,746			12,746
Bank charges					62	62
			333,286	21,367		354,653

						Total unrestricted
			Visitors			fund expenditure
			Centre	Governance	E	2022
			E
Staff and	related costs		294,197	15,049		309,246
Rent and	rates		3,000	350		3,350
Stationery and office expenses			2,253			2,253
Insurance			981			981
Training	and	conferences
Independent		examination		2,575		2,575
Telephone and internet			2,373			2,373
Christmas	8	other activities	616			616
Depreciation			370			370
Trustees'	expenses			2,001		2,001
Miscellaneous			18,313	484		18,797
Bank charges					59	59
			322,103	20,518		342,621

10.	Net (expenditure)/income	Net (expenditure)/income
	Net (expenditure)/income			is stated after		charging/(crediting):
									2023	2022
										F
	Depreciation	oftangible	fixed assets						478	370
11.	Independent	examination		fees
									2023	2022
										F
	Fees payable	to the independent			examiner for:
	Independent	examination		ofthe financial		statements			800	800
	Other financial services								1,845	1,775
									2,645	2,575
12.	Staff costs
	Staff costs were analysed			as follows:
									2023	2022
										F
	Salaries and	wages							405,102	369,806
	Social security costs								21,477	15,498
	Pension contributions								9,275	8,052
									435,854	393,356
	The average	head count		of employees		during	the year was	22 (2022:	20).The average	number
	offull-time equivalent employees				during	the year is analysed		as follows:
									2023	2022
									No.	No.
	Total head count ofstaff								22	20

14.	Tangible fixed ass		ets
					Equipment
	Cost
	At 1 April 2022				1,728
	Additions				865
	At 31 March 2023				2,593
	Depreciation
	At 1 April 2022				1,308
	Charge for the year				478
	At 31 March 2023				1,786
	Carrying amount
	At 31 March 2023				807
	At 31 March 2022				420
15.	Debtors
				2023	2022
					F
	Trade debtors			42,134	64,124
	Prepayments and accrued income			146	117
				42,280	64,241
16.	Investments
				2023	2022
					F
	Other investments			22,441	21,986
	Other investments	relates to a bank fixed term bond.
17.	Creditors: amounts		falling due within one year
				2023	2022
					F
	Social security and		other taxes	5,560	7,418
	Other creditors			14,322	21,095
				19,882	28,513

		At April	Transfer of			At 31
		2022	Funds	Income	Expenditure	March 2023
Unrestricted	fund	137490		374 209	~354 653	157046
		At 1 April	Transfer of			At 31 March
		2021	Funds	Income	Expenditure	2022
			F	F	F	F
Unrestricted	fund	111377		368734	~342 621	137490
Restricted	funds
		At 1 April	Transfer of			At 31
		2022	Fundsf	Income	Expenditure	March 2023 f
Restricted	Fund	37 843		85 709	~113549	10003
		At 1 April	Transfer of			At 31 March
		2021	Funds	Income	Expenditure	2022
			F	E	F	F
Restricted	Fund	30575		96647	~89379	37843

				Opening	Incoming	Outgoing	Closing
				balance	resources	resources	balance
BBCChildren in Need				21,843	18,845	(40,688)
CB8 HH Taylor 1984	Trust				2,000	(2,000)
Irving Memorial Trust					2,000	(2,000)
Arnold Clark Community		Fund		1,000	1,000	(2,000)
Sydney Black Charitable		Trust		500		(500)
Halloween Trust					3,200		3,200
Beatrice Laing Trust					5,000	(5,000)
DCR Allen Charitable	Trust				5,000	(5,000)
Dumbereck Charity				1,000		(1,000)
Grantham Yorke Trust The 29'" May 1961Charity				5,000	2,000 5,000	(2,000) (10,000)
Casey Trust					2,000	(2,000)
W F Southall Trust					3,000	(3,000)
The R 8 D Turner Charitable			Trust	2,000	2,000	(4,000)
The Archer Trust				3,000	3,000	(6,000)
Haramead Trust					5,000	(5,000)
The Lille Johnson Trust				500		(500)
The John Avins Trust				2,000		(2,000)
The Leigh Trust					1,250	(1,250)
Grimmitt Trust					2,000	(2,000)
Michael 8 Shirley Hunt	Charitable
Trust					3,000	(3,000)
Whiteg ates				1,000		(1,000)
Anton Jurgen					8,000	(8,000)
Michael Marsh Charitable		Trust			1,000	(1,000)
Albert Gubay Charitable		Foundation			11,414	4,611	6,803
				37,843	85,709	113,549	10,003

Analysis of net as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		F	E
Tangible fixed assets		807		807
Current assets		176,121	10,003	186,124
Creditors less than	1 year	(19,882)		(19,882)
Net assets		157,046	10,003	167,049

						Unrestricted	Restricted	Restricted	Total Funds
						Funds		Funds	2022
						F			F
	Tangible fixed	assets				420			420
	Current assets					165,583		37,843	203,426
	Creditors less	than	1	year		(28,513)			(28,513)
	Net assets					137,490		37,843	175,333
20.	Analysis ofchanges			in net debt
									At
						At 1 Apr 2022	Cash	flows	31 Mar 2023
						E		E
	Cash at bank and		in	hand		117,199		4,204	121,403
	Current asset	investments				21,986		455	22,441
						139,185		4,659	143,844
21.	Operating lease commitments
	The total future	minimum			lease payments	under non-cancellable operating		leases	are as follows:
								2023	2022
									F
	Not later than	1 year							3,000