2023-03-31-accounts - The Welcome Directory

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Charity Number

1169014

The Welcome Directory

Trustees’ Report and Financial Statements 31[st] March 2023

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

The trustees present their report and accounts for the period ended 31[st] March 2023 which comply with the requirements of the Charities Act 2011, Financial Reporting Standard 102 and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Reference and Administrative Information

Charity Name	The Welcome	Directory
Charity Number	1169014
Charity Trustees	Modupe Adefala
	Shaffiq Din
	Peter Holloway
	Fred Ireland
	Rizwana Reza
	Amrik Singh	(Retired April 2023)
	Eric Southwick
	Robert Wilson
Registered Office and Principal Address27 Tavistock Square
	London
	WC1H 9HH
Bankers	CAF Bank plc
	25 Kings Hill Avenue
	Kings Hill
	West Malling
	Kent
	ME19 4JQ.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Structure and Organisation

Organisation

The organisation is a Charitable Incorporated Organisation (CIO) registered as a charity on 2[nd] September 2016. The Charity is managed by the trustees who meet regularly to consider the progress of the Charity and to consider its future direction and activities.

Trustee Appointments

The Charity is governed by trustees who, apart from the first charity trustees, are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In accordance with the constitutions:

(a) There should be not less than four nor more than nine charity trustees; of whom one may be an ex-officio trustee; and not less than three must be nominated trustees.
(b) If the number of charity trustees falls below four the remaining charity trustee or charity trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee.
(c) The maximum number of charity trustees that can be appointed is as provided in subclause (a) of this clause. No trustee appointment may be made in excess of these provisions.

The Free Church Federal Council is the nominating and employing body for the nominated trustees and the ex-officio trustee. In selecting individuals for appointment as appointed charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

All trustees are inducted into the policies and procedures of the charity to ensure they are well equipped to fulfil their duties and in particular receive copies of:

The Constitution of the CIO

The latest Trustees Annual Report and Statement of Accounts of the Charity

And are encouraged to read Charity Commission guidance notes CC3 –“The Essential Trustee – What you need to know”.

In addition the trustees are encouraged to read Charity Commission and other appropriate newsletters and are aware of the need to attend courses designed to keep them abreast of their duties and responsibilities.

Risk Management

The Trustees are aware of the recommendations to examine the major strategic, business and operational risks which the Charity faces. Procedures are in place to manage the risks identified to the best of the Charity’s ability.

Objectives and Activities

Charitable Objects

The objects of the Charity are to promote the rehabilitation of ex-offenders for the public benefit by working with people from a range of faith communities in the United Kingdom to develop and maintain an infrastructure which supports those leaving prison so that such people are integrated into society to lead law-abiding lives, in particular by:

providing a national directory as a resource for ex-offenders and prison chaplains that lists communities from a range of faith backgrounds which have identified themselves as being welcoming and supportive of people leaving prison;
providing opportunities for members of faith communities to engage in educational activities that will equip them to understand and respond appropriately to the needs of people leaving prison and their integration into society after release.

Public Benefit

The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Achievements and Performance

Review of the Period

The Welcome Directory has a simple yet powerful mission: to help faith communities become places where people who leave prison find acceptance and appropriate support. In 2022-23 the charity has continued to establish itself within the Criminal Justice landscape as an important and valued organisation that contributes significantly to the task of prisoner resettlement

In 22-23 the staff team has developed both its capacity, and its diversity. This has resulted in significant growth in both the reach and size of the directory. 22-23 saw one of our major funders, the Ministry of Justice, committing to a further three years, a welcome commitment as we said goodbye to The Methodist Church 3 year connexional funding. This has enabled us to approach with confidence a wider range of charitable trusts in order to make our work more securely sustainable. In addition to this developed funding, we have had good ongoing funding relationships this year with Garfield Weston and the Foyle Foundation. Our newly established Affiliates scheme also helped us raise a modest sum to help with unrestricted costs.

In 21-22 we streamlined our operating practices in the areas of staff appointment, management and delivery of charity goals. This streamlining has reaped significant rewards in this period, shown not least in the rise in registrations from 225 at the start of April 22, to a new total of 340 communities registered across 6 world faiths at the end of March 23. This represents a growth of 34% in the year.

History

Every year many thousands of offenders who benefit from the professional and supportive services of prison chaplains leave our establishments never to be seen by their faith communities beyond the prison gates.

At a Prisons Week lecture in November 2011, Crispin Blunt MP, the incumbent Prisons Minister mentioned a project in Singapore established to enable employers to welcome offenders into the work place following release. This lecture inspired the Prison Service Free Churches Faith Advisor, Revd Bob Wilson to gather together national leaders from prison chaplaincy, the voluntary sector, academia and many faith groups to explore what a project like this could look like if it were applied to communities across faith boundaries. It was hoped that a response from faith communities would bring better social cohesion, change attitudes to offenders and release a resource of care and welcome to people leaving prison that it has been shown could reduce reoffending.

Prior to establishment of The Welcome Directory, the Free Churches Group helped to secure a really solid base for the work, helping us to understand what it would take to help faith communities become better at helping people leaving prison and how they could identify themselves safely. They also helped in establishing some core training materials which are used widely in prisons across England and Wales as they continue to engage with local faith communities.

Development Work

This year has seen the constructive conversations had with the MoJ Grants team produce a further secure grant for a further funding cycle of 3 years at a developed rate.

As well as the ongoing development work of encouraging faith communities to consider registration, in 2022-23 we have significantly developed our Prisons Awareness Course and have now run 7 of these in the new online format. This course is becoming widely recognised as a key resource for faith communities seeking to understand the nature of issues faced by prison leavers, as well as offering practical insight into the ways which they can respond. Additionally, Welcome Directory connexional Zooms have supported aspiring and existing faith communities to develop their understanding of the work involved in welcoming prison leavers. We have also established an “Affiliates” programme, where like minded organisations can associate with the Welcome Directory to improve further the public benefit and signposting.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Review of the Period (Continued) Today

The Welcome Directory continues to grow as a network of faith communities who

Are willing to identify themselves as being welcoming to people leaving prison
Are safe spaces, with active safeguarding policies and structures in place
Have at least two named contacts to lead the way in welcoming people from prison into their community (the community leader and one other)
Have either a working relationship with a prison or who have completed our prison awareness course
Have the support of the faith community leader

These communities are at the heart of this movement; these people will be at the very heart of this work. Behind The Welcome Directory are people who have found the benefits of being part of a faith community whether inside or outside the prison gates, brought together so that all are improved. The results we believe will be safer, more cohesive and better functioning communities. Communities who value and support people to live better lives today, whatever damage the mistakes of yesterday may have caused.

Financial Review

At 31[st] March 2023 the charity had funds totalling £37,953 (2022: £53,517) of which £11,492 (2022: £7,435) is unrestricted funds. £56,056 (2022: £81,477) has been raised during the year and £71,620 (2022: £59,866) has been expended as detailed in the notes to the accounts.

Going Concern

The trustees are content that the charity is a going concern, at the end of the year there were funding applications pending which resulted in multi-year grants which commenced in the year to 31[st] March 2023.

Reserves Policy

It is the policy of the Trustees to retain sufficient reserves to support the costs of running the charity for a three-month period, which is approximately £17,900. At 31[st] March 2023 there were unrestricted undesignated reserves of £11,492 (2022: £7,435). The Trustees aim to build up sufficient reserves to develop the charity and to cover gaps in funding.

Principal Funding Source

The principal funding source is from grant income.

Investment Policy

The Trustees consider that there are no funds available for long term investment.

Plans for the Future

As previously explained the Trustees are seeking to develop the database of faith communities and to broaden the range of communities involved. The Trustees are also seeking to expand the Trustee Board with people who have the necessary skills to drive the charity forward and also to broaden the base of the communities from which they are drawn.

Responsibilities of the Trustees

Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently:
make judgments and estimates that are prudent and reasonable:
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Responsibilities of the Trustees (Continued)

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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the trustees

Robert Wilson

Date: 17[th] October 2023

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Independent Examiner’s Report to the Members of The Welcome Directory

I report on the accounts of the charity for the year ended 31[st ] March 2022, which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 130 of the 2011Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

S J Cutler 23 Grasmere Close Guildford GU1 2TG

Date: 06[th] December 2023

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Statement of Financial Activities For the year ended 31[st] March 2023

Notes £ Income and endowments from: Donations and legacies 3 2,312 Charitiable activities 4 1,618 Investments 5 127 Total 4,057 Expenditure on: Charitable activities 6 - Total - 4,057 Reconciliation of Funds Total funds brought forward 7,435 Total funds carried forward 11,492 Unrestricted funds Net income	£ 51,999 - - Restricted funds	Total 2023 Total 2022 £ £ 54,311 80,472 1,618 1,003 127 2
4,057	51,999	56,056 81,477
-	71,620	71,620 59,866
-	71,620	71,620 59,866
4,057 7,435	(19,621) 46,082	(15,564) 21,611 53,517 31,906
11,492	26,461	37,953 53,517

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 9 to 12 form part of these accounts.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Balance Sheet As at 31[st] March 2023

Notes Current assets Cash at bank and in hand Total current assets Current Liabilities Creditors: Amounts falling due within one year 9 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 10 Unrestricted income funds 10 Total unrestricted funds Total charity funds	£ 39,156	2023 2022 £ £ £ 54,443 54,443 926 37,953 53,517 37,953 53,517 26,461 46,082 7,435 11,492 7,435 37,953 53,517
	39,156 1,203
	11,492

These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The financial statements were approved by the trustees and authorised for issue on the 17[th] October 2023 and are signed on their behalf by:

Eric Southwick

The notes on pages 9 to 12 form part of these accounts.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Notes to the accounts

1 Accounting policies

The charity is a Public benefit entity, in preparing the accounts the following accounting policies have been complied with:
a) The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard 102, the Charities Act 2011 and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
b) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Trust. Unrestricted funds include a revaluation reserve representing the restatement of freehold property at market value.
c) Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
d) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
e) All incoming resources are included in the Statement of Financial Activities when the Trust is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
i) Donations and legacies is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the Trust, are recognised when the charity becomes unconditionally entitled to the grant.
ii) Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
iii) Income and endowments from charitable activities is accounted for when the letting or activity takes place and deposits received during the year in respect of future periods are carried forward as deferred income.
iv) Investment income is included when receivable.
f) Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
i) Costs of generating funds comprise costs associated with attracting voluntary income, including costs of trading for fundraising purposes including the Trust’s shop.
ii) Expenditure on charitable activities comprises those costs incurred by the Trust in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
iii) All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.

2 Taxation

The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Notes to the accounts (Continued)

3 Income and endowments from: Donations and legacies 4 Income and endowments from: Charitable activities 5 Income and endowments from: Investments 6 Expenditure on: Charitable activities £ £ Donations 2,312 - Grants - 51,999 Total 2,312 51,999 Unrestricted funds Restricted funds £ £ Prison Awareness Courses 268 - Affiliates Scheme Contributions 1,350 - Contribution to Directories - - Contribution for laptop - - Total 1,618 - Unrestricted funds Restricted funds £ £ Bank interest 127 - Unrestricted funds Restricted funds £ £ Salary costs - 57,073 Employee expenses - 2,224 Volunteer expenses - 931 Recruitment costs - 429 Training - 3,379 Publication of the directory - 1,973 Equipment - 630 Other expenses - 217 Insurance - 788 Bank charges - 72 Printing, postage and stationery - 2,508 Website and IT support - 767 Subscriptions - 629 Total - 71,620 Unrestricted funds Restricted funds	3 Income and endowments from: Donations and legacies 4 Income and endowments from: Charitable activities 5 Income and endowments from: Investments 6 Expenditure on: Charitable activities £ £ Donations 2,312 - Grants - 51,999 Total 2,312 51,999 Unrestricted funds Restricted funds £ £ Prison Awareness Courses 268 - Affiliates Scheme Contributions 1,350 - Contribution to Directories - - Contribution for laptop - - Total 1,618 - Unrestricted funds Restricted funds £ £ Bank interest 127 - Unrestricted funds Restricted funds £ £ Salary costs - 57,073 Employee expenses - 2,224 Volunteer expenses - 931 Recruitment costs - 429 Training - 3,379 Publication of the directory - 1,973 Equipment - 630 Other expenses - 217 Insurance - 788 Bank charges - 72 Printing, postage and stationery - 2,508 Website and IT support - 767 Subscriptions - 629 Total - 71,620 Unrestricted funds Restricted funds	3 Income and endowments from: Donations and legacies 4 Income and endowments from: Charitable activities 5 Income and endowments from: Investments 6 Expenditure on: Charitable activities £ £ Donations 2,312 - Grants - 51,999 Total 2,312 51,999 Unrestricted funds Restricted funds £ £ Prison Awareness Courses 268 - Affiliates Scheme Contributions 1,350 - Contribution to Directories - - Contribution for laptop - - Total 1,618 - Unrestricted funds Restricted funds £ £ Bank interest 127 - Unrestricted funds Restricted funds £ £ Salary costs - 57,073 Employee expenses - 2,224 Volunteer expenses - 931 Recruitment costs - 429 Training - 3,379 Publication of the directory - 1,973 Equipment - 630 Other expenses - 217 Insurance - 788 Bank charges - 72 Printing, postage and stationery - 2,508 Website and IT support - 767 Subscriptions - 629 Total - 71,620 Unrestricted funds Restricted funds	3 Income and endowments from: Donations and legacies 4 Income and endowments from: Charitable activities 5 Income and endowments from: Investments 6 Expenditure on: Charitable activities £ £ Donations 2,312 - Grants - 51,999 Total 2,312 51,999 Unrestricted funds Restricted funds £ £ Prison Awareness Courses 268 - Affiliates Scheme Contributions 1,350 - Contribution to Directories - - Contribution for laptop - - Total 1,618 - Unrestricted funds Restricted funds £ £ Bank interest 127 - Unrestricted funds Restricted funds £ £ Salary costs - 57,073 Employee expenses - 2,224 Volunteer expenses - 931 Recruitment costs - 429 Training - 3,379 Publication of the directory - 1,973 Equipment - 630 Other expenses - 217 Insurance - 788 Bank charges - 72 Printing, postage and stationery - 2,508 Website and IT support - 767 Subscriptions - 629 Total - 71,620 Unrestricted funds Restricted funds	Total 2023 Total 2022 £ £ 2,312 3,602 51,999 76,870
	2,312		51,999	54,311 80,472
		£ - - - - Restricted funds		Total 2023 Total 2022 £ £ 268 517 1,350 - - 244 - 242 1,618 1,003 Total 2023 Total 2022 £ £ 127 2 Total 2023 Total 2022 £ £ 57,073 52,769 2,224 1,406 931 936 429 790 3,379 69 1,973 545 630 50 217 455 788 805 72 96 2,508 1,067 767 249 629 629 71,620 59,866
1,618		-
		£ - Restricted funds
		£ 57,073 2,224 931 429 3,379 1,973 630 217 788 72 2,508 767 629 Restricted funds
-		71,620

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Notes to the accounts (Continued)

7 Employee information

No employee received emoluments in excess of £60,000 during the period. Employee costs during the period were:

Salaries Pension Costs	Total 2023 Total 2022 £ £ 54,568 50,270 2,505 2,499 57,073 52,769

The average number of people employed during the period was 3 the full-time equivalents were as follows:

8 Trustee information

No trustee received remuneration and no expenses were reimbursed in the current or previous years.

9 Creditors: Amounts falling due within one year

9 Creditors: Amounts falling due within one year
10 Reserves Accruals Restricted funds Current assets Unrestricted funds Current assets	2023 £ 26,461 11,492 37,953	Total 2023 Total 2022 £ £ 1,203 926
		2022 £ 46,082 12,042 58,124

The restricted funds were provided for the preparation of resource materials for the charity.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2023

Notes to the accounts (Continued)

11 Comparative Statement of Financial Activities by fund

Comparative Statement of Financial Activities by fund	Comparative Statement of Financial Activities by fund
£ Income and endowments from: Donations and legacies 3,602 Charitiable activities 1,003 Investments 2 Total 4,607 Expenditure on: Charitable activities - Total - 4,607 Unrestricted funds Net income		Total 2022 £ £ 76,870 80,472 - 1,003 - 2 Restricted funds
	4,607	76,870 81,477
	-	59,866 59,866
	-	59,866 59,866
	4,607	17,004 21,611

12 Related Parties

The Free Church Federal Council Incorporated (FCFC) is entitled to nominate at least three trustees and one trustee employed by the FCFC is ex-officio a member of the board.

13 Controlling Parties

The charity is controlled by the trustees.

14 Other information

The charity is a Charitable Incorporated Organisation with its registered office at 27 Tavistock Square, London WC1H 9HH.