2024-03-31-accounts - The Welcome Directory

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Charity Number

1169014

The Welcome Directory

Trustees’ Report and Financial Statements 31[st] March 2024

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2024

The trustees present their report and accounts for the period ended 31[st] March 2024 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 Ajmer Singh (appointed 18[th] June 2024) Edward Smyth (appointed 23[rd] September 2024) Eric Southwick Robert Wilson Registered Office and Principal Address 27 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 2024

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 2024

Achievements and Performance

Review of the Period

The Welcome Directory has a simple yet powerful vision: to empower faith communities to welcome prison leavers. We are a multi-faith organisation supporting the resettlement of people leaving prison through faith-based social inclusion. In 2023-24 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 23-24 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. In this year our partnership with the Ministry of Justice (MoJ) has continued to flourish, whilst welcoming further funders to support the work we have established. We are really pleased that in this year, the charity has taken substantial steps forward in securing our sustainable future so that many more prison leavers can find the faith community support that is so crucial to their reintegration into society beyond the prison gates. In 23-24, in addition to the MoJ we have worked together with Hilden Charitable Fund, Benefact Trust, The Christadelphian Samaritan Fund Charity, The Laing Family Trust and the Alchemy Foundation successfully with a key desire to make rehabilitative justice outcomes much more effective. Other forms of charitable funding have come from the generous donations of our supporters, fees for the Prisons Awareness Course, and our Affiliates Scheme.

23-24 saw us build on our streamlined operating practices in the areas of staff appointment, management and delivery of charity goals, with the Directory continuing to grow in numbers of registered communities across 9 world faiths. In 23-24, the number of registered faith communities grew from 336 to 400, across 9 world faiths representing a 16% growth rate 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 workplace 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 towards offenders and release a resource of care and welcome to people leaving prison that 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.

Ongoing Work

As well as the ongoing development work outlined above, we continue to pursue new ways to engage with faith communities in order to encourage them to consider registration. We also seek to work collaboratively with our partners, affiliates and existing registered faith communities to work towards models of best practice. In particular our online Prisons Awareness Course encourages those with little or no experience of working with prison leavers in their resettlement journeys to develop attitudes and activities that can support and encourage participation in these supportive communities. Our Prisons Awareness Course is

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2024

Review of the Period (Continued)

widely recognised as a key resource for faith communities seeking to understand the nature of issues faced by prison leavers. Our online webinars have also supported many existing faith communities to develop their understanding of the work involved in welcoming prison leavers and showcased best practice from amongst our affiliates and other experts in the sector. As a result of our Faith Community Annual Survey, we also presented a themed “safeguarding refresher” online; a very successful event attended by many of our registered faith communities.

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, experience supporting issues that prison leavers face, or who have completed our prison awareness course
Have the support of the faith community leader

These communities are at the very heart of this movement; and the people who make up these communities are central to our task of combatting social isolation amongst prison leavers; a key factor in reoffending. Welcome Directory communities continue to support people to live better lives today, whatever damage the mistakes of yesterday may have caused.

Financial Review

At 31[st] March 2024 the charity had funds totalling £63,232 (2023: £37,953) of which £18,782 (2023: £11,492) is unrestricted funds. £105,740 (2023: £56,056) has been raised during the year and £80,461 (2023: £71,620) 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 grants which commenced in the year to 31[st] March 2025.

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 £20,100. At 31[st] March 2024 there were unrestricted undesignated reserves of £18,782 (2023: £11,492). 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.

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2024

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 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: 12[th] November 2024

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2024

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 2024, 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: 12[th] November 2024

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2024

Statement of Financial Activities For the year ended 31[st] March 2024

Notes £ Income and endowments from: Donations and legacies 3 3,713 Charitiable activities 4 3,074 Investments 5 503 Total 7,290 Expenditure on: Charitable activities 6 - Total - 7,290 Reconciliation of Funds Total funds brought forward 11,492 Total funds carried forward 18,782 Unrestricted funds Net income	£ 98,450 - - Restricted funds	Total 2024 Total 2023 £ £ 102,163 54,311 3,074 1,618 503 127
7,290	98,450	105,740 56,056
-	80,461	80,461 71,620
-	80,461	80,461 71,620
7,290 11,492	17,989 26,461	25,279 (15,564) 37,953 53,517
18,782	44,450	63,232 37,953

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 2024

Balance Sheet As at 31[st] March 2024

Notes Current assets Cash at bank and in hand Total current assets Current Liabilities Creditors: Amounts falling due within one year 10 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 11 Unrestricted income funds 11 Total unrestricted funds Total charity funds	£ 64,427	2024 2023 £ £ £ 39,156 39,156 1,203 63,232 37,953 63,232 37,953 44,450 26,461 11,492 18,782 11,492 63,232 37,953
	64,427 1,195
	18,782

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 12[th] November 2024 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 2024

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 2024

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 3,713 - Grants - 98,450 Total 3,713 98,450 Unrestricted funds Restricted funds £ £ Prison Awareness Courses 674 - Affiliates Scheme Contributions 2,400 - Total 3,074 - Unrestricted funds Restricted funds £ £ Bank interest 503 - Unrestricted funds Restricted funds £ £ Salary costs - 71,256 Employee expenses - 2,740 Volunteer expenses - 227 Recruitment costs - - Training - 609 Publication of the directory - 1,140 Equipment - 183 Other expenses - 258 Insurance - 666 Bank charges - 65 Printing, postage and stationery - 2,561 Website and IT support - - Subscriptions - 756 Total - 80,461 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 3,713 - Grants - 98,450 Total 3,713 98,450 Unrestricted funds Restricted funds £ £ Prison Awareness Courses 674 - Affiliates Scheme Contributions 2,400 - Total 3,074 - Unrestricted funds Restricted funds £ £ Bank interest 503 - Unrestricted funds Restricted funds £ £ Salary costs - 71,256 Employee expenses - 2,740 Volunteer expenses - 227 Recruitment costs - - Training - 609 Publication of the directory - 1,140 Equipment - 183 Other expenses - 258 Insurance - 666 Bank charges - 65 Printing, postage and stationery - 2,561 Website and IT support - - Subscriptions - 756 Total - 80,461 Unrestricted funds Restricted funds	£ - 98,450 Restricted funds	Total 2024 Total 2023 £ £ 3,713 2,312 98,450 51,999
		98,450	102,163 54,311
	£ - - Restricted funds		Total 2024 Total 2023 £ £ 674 268 2,400 1,350 3,074 1,618 Total 2024 Total 2023 £ £ 503 127 Total 2024 Total 2023 £ £ 71,256 57,073 2,740 2,224 227 931 - 429 609 3,379 1,140 1,973 183 630 258 217 666 788 65 72 2,561 2,508 - 767 756 629 80,461 71,620
3,074	-
	£ - Restricted funds
	£ 71,256 2,740 227 - 609 1,140 183 258 666 65 2,561 - 756 Restricted funds
-	80,461

The Welcome Directory Trustees’ Report and Financial Statements 31[st] March 2024

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:

Employee costs during the period were:
	Total	Total
	2024	2023
	£	£
Salaries	67,868	54,568
Pension Costs	3,388	2,505
	71,256	57,073
The average number of people employed during the period was 4 the full-time equivalents
were as follows:
	Total	Total
	2024	2023
	£	£
Charitable Activities	3	3

The average number of people employed during the period was 4 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 Gifts in Kind

The Welcome Directory also benefits from generous Gifts in Kind from both organisations and individuals. Annually, these in-kind contributions account to approximately £16,900 which would have otherwise been purchased if not provided by donation. The Welcome Directory has been able to apply these savings made directly to the programmes we run, to support the resettlement of prison leavers within faith communities.

These annual contributions can be broken down as follows:

Office Desk Space/ Storage - Free Churches Group £10,000
Meeting Room Hire - Free Churches Group £600
Consultancy - Free Churches Group (Rev’d Bob Wilson) £4,800
Payroll and Finance Support/ Preparing end of year accounts - Free Churches Group (Eric Southwick) £1,000
Independent Examination – Stephen Cutler £500

10 Creditors: Amounts falling due within one year

10 Creditors: Amounts falling due within one year
11 Reserves Accruals Restricted funds Current assets Unrestricted funds Current assets	2024 £ 44,450 18,782 63,232	Total 2024 Total 2023 £ £ 1,195 1,203
		2023 £ 26,461 11,492 37,953

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 2024

Notes to the accounts (Continued)

12 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 2,312 Charitiable activities 1,618 Investments 127 Total 4,057 Expenditure on: Charitable activities - Total - 4,057 Unrestricted funds Net income		Total 2023 £ £ 51,999 54,311 - 1,618 - 127 Restricted funds
	4,057	51,999 56,056
	-	71,620 71,620
	-	71,620 71,620
	4,057	(19,621) (15,564)

13 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.

14 Controlling Parties

The charity is controlled by the trustees.

15 Other information

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