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2024-03-31-accounts

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Trustees Annual Report and Accounts

For the year ended 31 March 2024

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Charity registration number 1172293
Company number CE009755
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Contents

Legal and Administrative Information .............................................................................3 Trustees’ Report ................................................................................................................4 Chair and CEO’s message .................................................................................................5 Vision, Mission and Strategic aims ..................................................................................6 Our Values ..........................................................................................................................7 Our Landscape ..................................................................................................................8 Key Achievements this Year ...........................................................................................11 Where We Are ...................................................................................................................15 Staff Team .........................................................................................................................16 Principal Sources of Funds ..............................................................................................18 Financial Review ...............................................................................................................19 Accounts for the Year Ended 31st March 2024 ........................................................... 22 Notes to the Accounts ................................................................................................... 26 Independent Examiner’s Report ................................................................................... 35

Legal and Administrative Information

Structure, governance and management

Charity Number

1172293

Principal Address

The trustees who served during the year and up to the date of signature of the financial statements were:

Capital Office, Kemp House, 152 – 160 City Road, London, EC1V 2NX

Mr F Ingham

Trustees

Ms Emma Stuart (Resigned 1 April 2024) Dr Geoff Paul

Mr F Ingham Dr Geoff Paul

Ms Caroline Havers (Resigned 1 September 2024)

Mr Daniel Marsh

Mr Matthew Parris (Resigned 30 November 2023)

Ms Anne Gallacher

Mr Daniel Marsh

Ms Jennifer Holroyd

Ms Jemima Roe (Resigned 31 August 2023)

Mr Richard Kent

Ms Anne Gallacher

Ms Jo Egan

Mrs Jennifer Holroyd

Ms Sian Beynon

Mr Richard Kent

Mr Frankco Harris

Mr Edward Bowie (Resigned 1 April 2024)

Independent examiner

Ms Jo Egan

Philip Handley FCA HSKS Greenhalgh Ltd Charlotte House Stanier Way The Wyvern Business Park Derby DE21 6BF

Ms Sian Beynon

Mr Frankco Harris

Recruitment and appointment of trustees

The trustees are recruited via an open, competitive recruitment process and appointed in a general meeting or by existing trustees. In selecting persons to be appointed as trustees, the existing trustees consider the benefits of appointing a person who through occupation, employment or otherwise has special knowledge of the area or who is otherwise able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objects and the management of the charity.

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Trustees’ Report

The trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and “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 2019).

Objectives and activities

  1. To promote social inclusion among prisoners, ex-offenders, and their families who are socially excluded from society, or parts of society, because of their past or current involvement in the criminal justice system or the involvement of a family member(s) by:

Belong is an incorporated charity, governed by a constitution which was adopted on 15th December 2016 and registered as a charitable organisation on 28th March 2017. The incorporated charity was set up to further the purposes of Belong London, an unincorporated charity which was registered as a charitable organisation on 19th July 2011. 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. The day-to-day operation of the charity is delegated to the CEO who is supported by the other members of staff and volunteers.

• providing information to support and enable prisoners, ex-offenders, and their families to identify and access education, employment, training and/ or recreational opportunities;

• providing mentoring support to enable prisoners, ex-offenders, and their families to develop self-confidence, self-awareness, empathy and life skills such as budgeting, communication, conflict resolution, goal setting and reflective thinking;

The charity’s purposes, as laid out in its constitution are:

• and providing psychotherapeutic support to enable prisoners, ex- offenders, and their families to process experiences of trauma, better manage emotional and mental health problems and improve their emotional and mental wellbeing.

  1. To promote for the benefit of the public in the UK and its communities, with a view to the preservation of public order, the provision of services for mediation and conciliation between people, organisations and groups who are involved in disputes or conflicts where that dispute or conflict results from or may lead to acts of anti-social behaviour, crime, vandalism, racial abuse or breach of the peace.

The charity has developed its vision, mission, values and strategic aims to cohere with its charitable purposes, in consultation with beneficiaries, funders, volunteers, staff members and trustees.

  1. To promote for the benefit of the public in the UK, the provision of services for mediation and conciliation between victims of crime and offenders, with a view to the preservation of public order, and for the preservation and protection of the well-being of such victims and the rehabilitation of such offenders.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Chair and CEO’s Message

Belong’s team this year have supported people who have been victims and those who have offended, amid an increasingly challenging criminal justice system. Within this system, Belong offers a unique opportunity to individuals who engage in our programmes, to see themselves and be seen by others, as whole people – with needs, histories and contexts that are beyond and beneath experiences of victimisation or behavioural choices that have harmed others.

Every person who participates in a Belong programme is recognised as having value, worth and an identity that no one else can match. Whilst evidence-based, and scalable, Belong’s interventions are always tailored to each unique participant, and built on foundations of trust and respect. Although we operate in strained and difficult system, as we continue to persevere with this approach, we know that there is so much that our beneficiaries can accomplish as we work alongside them with support, courage and endurance. As we move into next year, we will further welcome people who have committed or been victims of offences to lead us in developing a more effective, humane criminal justice system, as well as even better support programmes.

We are immensely grateful to all our funders and supporters, who make it possible for us to work with our beneficiaries to drive change and hope. Our huge thanks go to the Swire Charitable Trust, Charles Hayward Foundation, National Big Lottery, Home Office, Children in Need, London and Bedfordshire Offices for Policing and Crime, Tudor Trust, Paul Hamlyn Foundation, AB Charitable Trust, Tresanton Trust, Ministry of Justice, Garfield Weston Foundation, Robin Corbett Foundation, UK Youth, Peter Lilley Memorial Foundation and Chesterhill Charitable Trust.

Jan 30, 2025 Date: .........................

The trustees’ report was approved by the Board of Trustees.

Ms Jo Egan

Mr Frankco Harris

Co-Chair of Trustees

Co-Chair of Trustees

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Vision, Mission & Strategic Aims

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Our mission
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Our vision
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Inspiring change by
Hope, rehabilitation and
providing long term,
recovery for victims and
individualised responses
perpetrators of crime. to conflict and crime.
Strategic
Aim One
Equip more people
serving prison and community
sentences with the skills,
Strategic
support and knowledge Strategic
Aim Two to peacefully resolve Aim Three
conflicts and
Use restorative processes
problems. Promote rehabilitation
to help greater numbers of
and improve the life
crime victims to cope and
chances of more people
recover in the aftermath
of offences. with convictions.
Strategic
Strategic
Aim Five
Aim Four
Use our front-line knowledge
Tailor our interventions to influence the criminal justice
to meet the complex landscape, playing a significant
needs of victims and
part in developing a more
perpetrators of violent effective, more humane
and sexual offences. criminal justice
system.
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Our Values

Valuing people as they are

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Inspiration
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Being consistent, reliable and honest with people

Genuinely believing that people can change, heal and rehabilitate

Challenging harmful beliefs and behaviour

Focusing on an individual’s strengths and abilities

Role modelling evidencebased practice amongst other professionals

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Empowerment
Giving people the skills to
move forward and take ownership
of the future
Enabling people to
talk about their experiences
Encouraging people to voice
their needs and set goals
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Restoration
Restoring hope and self-worth
Re-building relationships
Promoting a culture of hope within
the criminal justice system
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Perseverance Providing long term support when this is needed Working through setbacks with people Understanding that lasting change takes time 7

Belong’s Landscape

The Criminal Justice System in England and Wales is continuing to face Policing, courts, victims’ services, significant, growing challenges. prison and probation units are under strain, with a concerning decline in day-to-day performance and strategic effectiveness.

In the year ending March 2024, police forces recorded 5.4 million offences in England and Wales, 4.5 million of which were victim-based offences. The latest Victims Survey enquired into the experiences of over 3000 people who have been victims of crime over the past three years across England and Wales. 70% of victims surveyed felt that their crime was not investigated thoroughly enough and nearly half were dissatisfied with the overall police response to their crime. Whilst most victims felt that they had enough support during the court process, only 38% believed that the criminal justice system was fair, just over a quarter believed it was effective and 23% believed that they could receive justice by reporting a crime.

Violence and self-harm in prisons are on the

With one of the highest incarceration rates for comparable societies, in March 2024, the prison population in England and Wales was 87,869 , almost 6% higher than at the same time in 2020 at 82,990. The Ministry of Justice predicts further rises in the prison population by March 2027, ranging from 93,100 to 106,300 and far outstripping current capacity in the estate.

rise in both male and female establishments .

The rate of self-harm incidents are now the highest since government records began at 829 per 1,000 prisoners, equalling 70,875 reported incidents in the year ending December 2023. Rates for women are even worse at 5,624 per 1,000 prisoners. Assaults have also risen significantly. In the year ending December 2023, overall assaults were up 28% from the previous year at a rate of 315 per 1,000 prisoners.

Workforce challenges in the prison and probation services are some of the most acute

Whilst average custodial sentence lengths have seen a small rise in recent years (up to 20.9 months in 2023), there are a huge number of prisoners serving very short sentences . In 2023 56% custodial sentences handed down were for 12 months or less. It is well established through research that short sentences in our system can be damaging to rehabilitative efforts. Reoffending rates alone tell a compelling story here. Ministry of Justice data shows that in 56% of adults released from custodial sentences of less than 12 months reoffended within a year, compared to 21% of adults who had served sentences of 12 months or more.

in public service . Whilst the probation service has recruited large numbers of new trainee officers since the service was reunified under the civil service, vacancy rates in 2023 averaged at 29% against the target staffing position. This is partly because retention is relatively poor in the service, with about a 7% resignation rate, about a third of whom had 5 years or more experience. And experience matters in this part of the service. To become a qualified probation officer takes 15 to 21 months with a significant amount of supervision and input from qualified colleagues. If both new-recruit rates and vacancies are high, this puts a real strain on the workforce – many of whom are dealing with a caseload of over 50 individuals at any one time.

The Probation Service is under significant

pressure with over 238,765 people under supervision at the end of 2023. HM Inspector of Probation (HMIP) annual report 2022–23 found that almost all probation divisions it inspected required improvement across the main performance indicators. This is clearly having an impact on outcomes for people on probation as they end their time in custody and transition into the community. After studying the offender management in custody model (OMiC), the inspectorate found in their sample cases that one in ten people were released homeless, only 40% of people were released to settled accommodation, and 30% of cases reviewed saw people recalled to custody only nine months after release.

Despite a big push in recruitment across the sector since the Covid 19 pandemic, poor retention and inexperience seriously hinder effectiveness . In February 2024, a Criminal Justice Joint Inspection report noted highlighted these issues as the biggest challenge across the criminal justice system workforce:

“[We have found some worrying levels of ] inexperience across the CJS and in some areas significant problems retaining staff… While we acknowledge the steps that have been taken to recruit new staff, we are concerned that the loss of experienced personnel offers limited opportunities for new starters to learn from seasoned colleagues. As a result, many find themselves navigating a high-pressure environment without adequate support and supervision to develop their skills. ”

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None of these challenges can be addressed in isolation; a whole of system, whole of society approach by the government and its partners is needed to prevent future victims by reducing crime and addressing reoffending . Alongside greater long-term investment in public services and more coherent, equitable approaches to sentencing, increased community support for people who have offended or been victims of crime will be vital to reducing reoffending and build healthier, safer communities. Whilst continuing to provide vital evidence-based tools and approaches like restorative justice, creative psychotherapies and mentoring for more victims and offenders, Belong will continue its work to influence policy makers towards these key outcomes.

These issues are all exacerbated by the funding

picture . The social and economic cost of crime is estimated by the government to be £58.9bn every year. The average annual cost of prison places has increased over recent years, from £35,182 in 2015/ 16 to £51,724 in 2022/ 23. HMPPS investment has ultimately seen real term reduction in resource investment of 5.3% since 2010, with additional capital investment for new prison places allocated through past spending reviews to build new prison places largely unspent to date. When inflation is taken into consideration, overall spend on courts, probation, prisons and victim’s services has reduced by over 15% since 2009/ 10. Conversely, spending on policing by the Home Office has increased in real terms by nearly 17% since 2015/ 16.

Key Achievements this Year

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our activities. In particular, the trustees and senior management team have considered how planned activities will contribute to the public benefit and the charity’s aims and objectives. We increased our reach from supporting 446 individuals in 2022–23, to supporting 775 people in 2023–24. During 2023–24 we worked from within 11 prisons and young offender’s institutions, as well as in several communities, delivering:

RESTORATIVE JUSTICE AND ONE TO ONE SUPPORT FOR

TRAIN THE TRAINER MEDIATION TRAINING FOR

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PRISONERS AND PRISON STAFF who were victims or perpetrators in violent or antisocial behaviour incidents at HMPYOI Isis, HMP The Mount, HMP Featherstone and HMP Coldingley.

PRISON STAFF AND MANAGERS at HMP Bedford, and Restorative Approaches training for 9 staff at HMPYOI Isis.

RESTORATIVE APPROACHES TRAINING TO

MENTORING, PSYCHOTHERAPY AND RESTORATIVE JUSTICE INTERVENTIONS TO

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STAFF AND COMMUNITY STAKEHOLDERS as part of the North London Community Violence Reduction project “HomeCooked”

YOUNG PEOPLE AGED 18–21 in the community or serving sentences at HMPYOI Feltham and HMPYOI Isis, as part of the Prison Life And New Achievements (PLAN A) programme.

RESTORATIVE APPROACHES TRAINING TO

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ONE TO ONE MENTORING, RESTORATIVE PRACTICE OR PSYCHOTHERAPY SUPPORT TO

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ST CHRISTOPHERS FELLOWSHIP TEAM MEMBERS as part of the Alternatives to Custody London Accommodation Pathfinder pilot.

PEOPLE SERVING PRISON and community sentences.

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Achievements and Performance

Significant activities and achievements against objectives

45% of the 775 individuals we supported were young people aged

between 18 and 25 years and 60% were from Global Majority Ethnic Backgrounds.

what exactly happened. At the end of the meeting, they were invited to shake hands as they had initially requested. They ended up hugging each other which clearly showed they had put the issue behind them. Both men then continued to reside on the same unit and work towards planning for their release.

We have utilised our frontline knowledge to help develop a more effective, humane criminal justice landscape, promoting greater availability of restorative justice, mentoring and psychotherapy for harmers and victims of crime at key influencing events including:

Clinks Annual Conference 2023 on Making Race

and Justice Everybody’s Business – we raised awareness of findings from our consultation on the experiences of Black men in prison during Covid-19, and from our work at HMPYOI Isis and HMPYOI Feltham where young Black and Asian men form 60–70% of the prison population.

Psychotherapy as part of the PLAN A programme at HMPYOI Isis

Dayo took part in one-to-one creative psychotherapy sessions over 5 months as part of our PLAN A program, which we have been able to expand into HMPYOI Isis this year. Dayo begun psychotherapeutic intervention with a stance that therapy would not help him but he was willing to give it a try. During therapy he explored themes of relationships, communication, life in prison, responsibility, past life experiences, substances, adulthood, change, progress, violence, gang culture, acting out behaviour, social pressure, religion, sexuality, deportation, safety, care, trust, shame, guilt, justice, exclusion, otherness, self-image and identity.

Communicating Restorative Justice – our Chief Executive presented on Communicating Restorative Justice to People who Harm

Resolving conflicts between men serving sentences at HMP Coldingley

Dayo initially expressed strong beliefs around the usefulness of violence in community or prison to secure safety and order. There was also a tendency for Dayo to support the idea of eye for an eye and the need for punishment for wrongdoing, oftentimes highlighting Dayo’s belief of having to atone for his crimes. Despite his beliefs he was able to engage in meaningful debate, as well as listen, be curious and ask questions. This progressed to Dayo explaining how instead of using violence to deal with a conflict he had on his prison unit, he chose to use negotiation and boundaries. This showed Dayo’s development and maturity.

Julio was assaulted by a fellow prisoner Callum while they were both waiting to see the prison GP. Callum later said he’d done this because Julio had threatened him. Prison staff were concerned that Julio could retaliate against Callum, extending and continuing the conflict.

Following one-to-one sessions with Belong’s RJ practitioner, both men agreed to take part in a face-to-face RJ meeting, so that the situation could be resolved without further violence. Before bringing the men together, the RJ facilitator ensured they both felt comfortable going ahead and understood that the meeting would be run in line with RJ principles of neutrality, fairness, respect and concern for all.

Dayo did not initially believe in his ability to be empathetic or flexible, but every session highlighted his ability to think of others and grow in confidence. During therapy he began making conscious choices to utilise his critical thinking and systemic understanding of how his actions affect

During the meeting between Callum and Julio, both men apologised for their part in the incident, despite there still being some disagreement about

others to make more informed and wiser decisions. He improved his ability to take a step back and deconstruct his own harmful core beliefs. Dayo reviewed his engagement with this psychotherapy positively and agreed to take part in the mentoring and RJ strands of PLAN-A.

Building relationships between prison officers and men serving sentences at HMP Featherstone

Mohammed had recently started serving a sentence at HMP Featherstone. A conversation he had with Officer Okot about delays with his belongings arriving at the prison escalated into a heated exchange whereby Mohammed was rude and abusive to Officer Okot, and then assaulted him. A hearing was held a few days later so that a prison Governor could ensure Mohammed was held to account for his actions. The situation was referred to Belong’s restorative justice service and I initially spoke to both Officer Okot and Mohammed separately. In telling me what had happened and how he’d been impacted, Officer Okot said that he and Mohammed had built a good rapport after Mohammed’s arrival at the prison, and that he was therefore shocked when Mohammed had assaulted him. The incident had worried his family, and he had considered finding another job as a result. He expressed that he would like to know why Mohammed had acted that way when he had been trying to help him.

When I talked to Mohammed, he took responsibility for his actions and wanted to apologise to Officer Okot for the harm he had caused. He also wanted Officer Okot to know that he didn’t have anything personal against him but that he had been extremely stressed and frustrated that day about not having his belongings. I was able to share this information with Officer Okot on Mohammed’s behalf. Following this, they both agreed to put the incident behind them and move forward, maintaining a professional relationship.

Psychotherapy for people on probation from Global Majority backgrounds

On referral to the Me-time psychotherapy programme, Jermaine said he’d never taken part in psychotherapy before. We discussed his preconceptions of therapy and the limited access there is to mental health support in the community. Jermaine stated he

had never spoken about his feelings and saw the benefits of sharing his burdens and emotions with someone non-biased and non-judgemental.

During the therapy sessions he reflected on his racially traumatic experiences at school and how those experiences still affected him. He worked through difficult feelings about the impact on him of the media’s negative representation of Black men and boys. I offered containing and supportive creative activities during the process where Jermaine further explored themes of identity, belonging, heritage, family, positive/ negative role models and experiences of being marginalised individually, societally, institutionally.

Community mentoring with probation

Alexandru was referred to Belong’s mentoring programme in the community by his probation officer. He had limited English language skills and needed support with practical tasks like paying bills and making appointments with his GP. His mentor was able to provide practical advice and helped to increase Alexandru’s confidence to complete these tasks independently.

Whilst engaging with his mentor, Alexandru was involved in the process of seeking contact with and building a relationship with his son. His mentor assisted him to understand and work through the process. This was a challenging time for Alexandru and his mentor provided emotional support which Alexandru said helped him to refrain from drug abuse to escape his feelings. At the end of the mentoring process, Alexandru commented how much his mentor had helped him and how grateful he was.

Mentoring at HMP Brixton

Isamu was referred to the Belong mentor service at HMP Brixton by staff in the Employment Hub. Isamu was approaching his release and requested help with his CV, something he had never done before. His mentor helped him to complete a high-quality CV and supported him to write a disclosure letter, where Isamu explained the circumstances around his previous offences, detailing the positive changes he had made since then and his ambitions for the future. Isamu stated he found support with these tasks helpful and intended to use both in his search for employment.

Shortly after his release, Isamu expressed that he felt that he had achieved everything he set out to with his mentor. Isamu described his Belong mentor as kind, respectful and delivering on what they offered.

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Feedback from Programme Participants

“PLAN A helped me understand everything about my offence, my emotions, the consequences and victim awareness...

VICTIMS OF CRIME AND PRISON STAFF MEMBERS WHO WERE HARMED BY INCIDENTS IN PRISON SAID…

it was respectful and there were good boundaries in place. Before PLAN A I just did things but now I think about the consequences. It also helped me to consider what other people are thinking.”

“I really appreciate the fact that (the Belong team) support and care about me. It has been the best thing in my life…I often think back to how kind and respectful (the RJ facilitators) were to me. Its one of the fondest memories I have, despite the circumstances…. Working with the psychotherapy service has helped me massively and shown me that there is good in this world.”

“ (The RJ facilitator) helped me unpack my offence... and made me think... (My mentor) listens to me and then goes away and thinks about what I have said, and when he sees me the following week he talks to me about how he has thought about our previous conversation. I would never have imagined talking to let alone working with someone so different from me but I can see that he really cares... we are both learning from each other and that is new for me and makes me feel worthwhile.”

“ The shuttle mediation allowed the opportunity to share our views and perceptions without provoking further conflict. This then naturally led to an apology from the (person in prison) and my acknowledgement that there may have been some misunderstanding and an opportunity to learn from this.”

“ (Therapy sessions) were like getting constructive feedback... in a one-to-one space where I didn’t feel embarrassed about anyone else’s opinion.”

“I took part in a mediation with a prisoner after an incident. It helped clear the air and voice things that we may not have had a chance to say, whilst in a calm and controlled environment. It helped me rebuild my rapport with the prisoner. (The facilitator) was very professional and helpful and made me feel at ease throughout the process. I found (the process) helpful.”

“ The RJ helped me to realise that it’s not wise or clever to let things build up, and to talk openly and honestly.”

PEOPLE ON PROBATION SUPPORTED BY

BELONG THIS YEAR SAID…

PEOPLE IN PRISON SUPPORTED BY BELONG THIS YEAR SAID…

“(My PLAN A mentor) is someone to lean on when I need help, I don’t get any other support. Her support feels important. She listens to me, is open, doesn’t judge. I wouldn’t engage if I didn’t feel like I was being helped. I would still like the support to continue.”

“ (PLAN A therapy sessions) pushed me to become a better version of myself and stopped me from hindering who I can become and what I can do with my life. (They) made me realise jail isn’t the end of me. PLAN A was the most unique programme I’ve done. There aren’t many programmes that care about your wellbeing or how to be a better version of yourself but this programme did that, 100%.”

“ The RJ service helped me gain a wider perspective on the consequences of my actions.”

“ (The RJ service) has helped me to change my way of thinking and stay out of trouble after many years of offending… It’s lifechanging, a second chance to correct wrongdoings.”

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Where We Are

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HMP Featherstone

Restorative Justice service for adults (Wolverhampton WV10 7PU)

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East of England Probation

Me:Time, a Community Psychotherapy service for children and young people from Black, Asian and Minority Ethnic backgrounds (Hertfordshire HP3 0NZ)

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HMP Feltham

Plan A (Restorative Justice service, creative therapy and mentoring) for young people and children (Feltham TW13 4NP)

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HMP Coldingley

Restorative Justice service for adults (Woking GU24 9EX)

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Prison, through-the-gate and Community mentoring service for children, young people and adults (delivered in England and Wales. In 2023–2024, we have delivered mentoring across the UK, for example in HMP Lincoln, Nottingham, Cardiff and Wakefield)

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HMP The Mount

Restorative Justice service for adults (Hertfordshire HP3 0NZ)

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Transitions to Adulthood Hub

Restorative Justice Services at the Transitions to Adulthood Hub, Newham Probation (London E15 4LD)

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HMP Isis

Restorative Justice and mentoring service for young people (London SE28 0FG)

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HMP Brixton

Mentoring service for adults (London SW2 5XF)

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Staff Team

We could not have continued our work during 2023–24 without our skilled, dedicated, and dynamic staff team! There is a detailed introduction to our senior management team and some information about our wider staff team here.

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She is passionate about working towards a more humane and just criminal justice system.

Esther

She joined Belong in 2016, bringing significant experience of front line, middle management and senior management positions in public sector prisons. She has an excellent working knowledge of the interplay between vulnerability and risk, as well as an established track record of building rapport and trust with individuals from a range of backgrounds.

CEO

Esther has worked for over two decades with people from disadvantaged groups, in particular with those who have offended

or been victims of crime. With an academic background in law and psychotherapy, she gained an understanding of wider issues in criminal justice globally by working in a number of African prisons early in her career.

A strategic, creative thinker, Hannah provides proactive, enthusiastic and supportive leadership. She works with the Chief Executive and Development team to publish policy responses, write influential blogs, develop Belong’s relationships with other key organisations and maintain sustainable, multi-year funding for the organisation.

In 2010, Esther co-founded Belong. Under her leadership the organisation has achieved sustained growth as well as a solid track record in supporting the rehabilitation of people with criminal convictions, and helping those on the receiving end of crime to cope and recover.

Esther is an active influencer of criminal justice policy and practice, driven by her vision of an effective, non-discriminatory, humane criminal justice system. She has participated on Belong’s behalf in expert panels on key topics relevant to criminal justice policy and practice, as well as in media pieces with BBC London, BBC Radio 4, South London Press, Colourful Radio, the Big Issue, Third Sector Magazine and National Prison Radio.

Sam

Head of

Programmes

Sam has worked for Belong since 2017, when he established our restorative justice services at HMP Coldingley and began manging our prison and community mentoring interventions. With a background in public sector crime reduction, Sam has developed a thorough understanding of the complex factors underlying victimisation and offending.

Outside of Belong, Esther enjoys spending time with friends and family, in nature, cooking, swimming and cycling.

Hannah

Approaching his work with determination, hope, patience and resilience, Sam has a sound working knowledge of the principles of mentoring and restorative justice and psychotherapy. He has experience of supporting service users facing multiple disadvantages, from a variety of cultural backgrounds, to cope and move forward towards their positive goals.

Head of

Development

Hannah was first drawn to the criminal justice sector whilst volunteering at a Prison Visitors’ Centre at HMP Durham and seeing first-hand the challenges faced by the family and friends of people in prison.

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As Head of Programmes, Sam is a confident communicator who develops Belong’s excellent connections within several UK regions including with police and crime commissioners, other voluntary sector groups, safer neighbourhood boards and prisons. He works with the Chief Executive to oversee and develop Belong’s mentoring, restorative justice and psychotherapy interventions, ensuring that safeguarding and risk management processes are implemented consistently across the organisation.

people with criminal convictions, and those who have been victims of crime. Belong’s team apply trauma informed approaches to ensure that people accessing our support can achieve the best possible future for themselves.

Members of the team have academic and professional qualifications in subjects such as dance movement psychotherapy, drama psychotherapy, criminology, community justice and psychology. Before joining Belong, many had already worked within the criminal justice and voluntary sector for at least five years. Our staff team are driven by the desire to see individuals thrive, regardless of their past.

Wider staff team

Belong’s staff team this year includes four service managers, two service coordinators, three creative psychotherapists and one restorative justice practitioner. The team is responsible for managing and delivering the organisation’s restorative justice, mentoring and psychotherapy interventions in prisons and communities. They each have an in-depth grasp of the complex, multiple and intersecting disadvantages facing

In their positions with Belong, our team have built lasting professional relationships with a range of other organisations in prisons and communities. They are committed to multi-agency working, maintaining efficient office management systems, and reporting effectively on service performance. The team meet together at least every two months to share learning, challenges and successes in their work.

“ Our staff team are driven by the desire to see individuals thrive, regardless of their past. ”

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Principal Sources of Funds

Belong has continued to achieve sustainable growth as well as high quality financial performance. We are very grateful to our financial supporters this year who have included:

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The The The Peter Lilley Chesterhill Tresanton Memorial Charitable Trust Foundation Trust

Financial Review

Significant factors

Allocation of resources

Belong aims to carry out programmes in community areas and prisons where there is most need for them. These include areas and prisons in which there are high crime or conflict rates, high reoffending rates, problems with specific types of crime or conflict, where there is high deprivation and where there are few other services effectively targeting these problems. The organisation identifies such areas and custodial establishments through web-based research, reviewing statistics and attending multi-agency conferences and partnership meetings.

Once appropriate areas and prisons within which to carry out programmes have been identified, Belong’s trustees and/ or staff team work to build relationships with local criminal justice organisations such as police teams, probation teams, youth offending services and staff teams within identified communities and/ or prisons. At this stage we identify, in consultation with these bodies, more specifically what type(s) of programmes are needed in the area or prison that Belong could provide. We then seek to create these programmes and seek sustainable funding for them. We also identify projects to carry out via researching current tender and grant funding opportunities that are available for specific pieces of work in specific areas. If Belong’s resources permit, we then bid for these opportunities.

Only individuals who fulfil certain criteria can access some our services. The criteria we currently use are:

These criteria are defined by Belong, through consultation with funders. We regularly review these criteria so that they can be adapted if necessary.

Monitoring and compliance

Reserves levels and forecasts will be monitored as part of bimonthly corporate financial reporting, with regular reports provided to the Board of Trustees.

If reserves move significantly away from target, specifically below the minimum range (resource constrained) or above the maximum range (opportunity constrained) then a recovery plan will be prepared by the CEO in conjunction with the Treasurer for consideration by Trustees.

Reserves policy

Belong aims to put the needs of victims and perpetrators of crime at the heart of all that we do. Our vision is of a world where there is hope, rehabilitation and recovery for victims and perpetrators of crime. Providing long term, individualised responses to conflict and crime is core to our mission at Belong.

Our reserves policy aims to ensure that our work to deliver our vision and mission is protected from the risk of disruption at short notice due to a lack of funds, whilst at the same time ensuring we do not retain income for longer than required.

We have calculated an appropriate reserves range for our organisation of between 2 months (minimum level) and 4 months (maximum level). This includes free and restricted reserves.

18

19

Policy background

Charity law requires any income received by a charity to be spent within a reasonable period of receipt. Trustees of Belong must be able to justify the holding of income as reserves. The Charity Commission’s guidance on reserves states: “There is no single level or even a range of reserves that is right for all charities. Any target set by trustees for the level of reserves to be held should reflect the particular circumstances of the individual charity. To do this, trustees need to know why the charity should hold reserves and, having identified those needs, the trustees should consider how much should be held to meet them.”

This policy sets out our policy on free reserves, which are defined as unrestricted funds excluding fixed assets and defined benefit pensions. These free reserves include short-term investment balances, cash and other working capital balances.

As part of effective financial management, we hold reserves to ensure we can appropriately manage key financial risks, as laid out in this policy. In this policy we have also set out our plans for investing our reserves, monitoring our reserves levels and reviewing our reserves policy.

Using reserves

Belong’s trustee board are responsible for ensuring that the charity holds a sufficient level of reserves. Reserves must not be used, under any circumstances, without the prior written agreement of the board of trustees. Any decision to use Belong’s reserves may be made only in a meeting of the trustees, where a quorum is present, and where a majority of that quorum of trustees are in agreement. Such decisions must be clearly minuted, along with their rationale.

Investing reserves

Belong’s reserves may be needed as cash in the short to medium term. In the future we may invest our reserves in order to obtain a financial return for the charity, however ensure that these investments allow us to readily access our reserves as cash, when needed.

Principal funding sources

Principal sources of funds

Belong has continued to achieve sustainable growth as well as high quality financial performance.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Unexpected loss of funding

Belong’s income from grant and contract funding has increased significantly in recent years, with potential for more growth. Our grant and contract agreements do not hold us legally to financial account for delivering outcomes, i.e. there are not penalties for non-delivery, but there is the potential for unexpected contract or grant termination with associated costs of exit that would bring. Holding some reserves against the risk of unexpected contract or grant termination, is prudent. This ensures we can continue to meet our staff and running costs for two to four months in the event of a significant loss of funding. It also ensures that we can meet these costs for two to four months in the eventuality that the charity needed to close.

Belong receives significant restricted funds. These fall outside of the definition of free reserves. However, in addition to our free reserves we have set aside appropriate amounts within our restricted fund budgets to allow us to account for changes to expenditure levels due to circumstances such as unexpected contract or grant termination, liabilities for staff members redundancy; maternity/ paternity/ adoption leave; disability leave; and sickness absence leave.

Financial loss due to fraud or misallocation of funds

Financial loss due to fraud or misallocation of funds is a risk that is mitigated by our financial controls framework and associated policies. These have been subject to a full scale review this year in order to ensure compatibility with our continued growth as a charity. It is unlikely that any single instance of fraud would be material.

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Our cash flow projections based on secured income for 2023–24 allowed us to be able to cover unexpected events, such as a delay in income. A significant change in our overall grant and contract financing mix could result in a need to finance short term liquidity from reserves. However, there is no current requirement to make allowance within the reserves range for this.

Reliance on limited sources of income

Belong has good diversification of income sources. Income has grown in recent years and expenditure levels can be materially adjusted within a 12-month period to fit revised funding levels if needed.

There is limited reliance on any one donor or funder. We continue to invest in managing funder relationships effectively and in appropriate project management resources to mitigate delivery risks.

Long-term commitments

Although we have long-term financial commitments with our staff, these commitments will be funded exclusively through future cash inflows. Future expenditure will be set in line with future income, and therefore specific long-term funds have not been set aside within reserves.

Working Capital

Pre financing arrangements are in place on most of our grants. This mitigates a significant drawdown on working capital and liquidity because of taking on contracts which are mostly paid monthly in arrears.

There is no current requirement to make allowance within the reserves range for future plans and commitments.

Our cash flow is managed by matching the timing of incoming and outgoing resources appropriately.

20

21

Accounts for the year ended 31st March 2024

Statement of Financial Activities

(including Income and Expenditure Account) For the year ended 31st March 2024

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----- Start of picture text -----
Unrestricted Restricted Total
Notes funds 2024 funds 2024 2024
£ £ £
----- End of picture text -----

Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of Funds:
Fund balances at 1 April 2023
Fund balances at 31 March 2024
446,818
277,465
724,283
-
-
-
446,818
277,465
724,283
462,774
267,725
730,499
462,774
267,725
730,499
(15,956)
9,740
(6,216)
(2,463)
2,463
-
(18,419)
12,203
(6,216)
147,452
16,695
164,147
129,033
28,898
157,931

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Statement of Financial Activities

(including Income and Expenditure Account) For the year ended 31st March 2023

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----- Start of picture text -----
Unrestricted Restricted Total
Notes funds 2023 funds 2023 2023
£ £ £
----- End of picture text -----

Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of Funds:
Fund balances at 1 April 2023
Fund balances at 31 March 2024
434,202
256,174
690,376
759
-
759
434,961
256,174
691,135
380,295
259,260
639,555
380,295
259,260
639,555
54,666
(3,086)
51,580
3,559
(3,559)
-
58,225
(6,645)
51,580
89,227
23,340
112,567
147,452
16,695
164,147

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

23

22

Balance Sheet as at 31st March 2024

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----- Start of picture text -----
Notes 2024 2023
£ £ £ £
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Current assets
Debtors
9
Cash at bank and in hand
Total current assets
Creditors: Amounts falling
due within one year
10
Net current assets
The funds of the charity
Restricted income funds
13
Unrestricted income funds
14
97,480
154,578
127,160
158,605
252,058
(94,127)
157,931 285,765
(121,618)
164,147
28,898
129,033
16,695
147,452
157,931 164,147

Statement of Cash Flows for the year ended 31st March 2024

Notes 2024
2023
£
£
£
£
Cash fows from operating activities
Cash (absorbed by)/generated from
operations
18
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash generated from fnancing
activities
Net (decrease)/increase in cash
and cash equivalents
Cash and cash equivalents
at beginning of the year
Cash and cash equivalents
at end of year
(4,027)
117,240
-
759
-
759
-
-
(4,027)
117,999
158,605
40,606
154,578
158,605

Jan 30, 2025 The financial statements were approved by the trustees on .........................

Jo Egan (Jan 30, 2025 07:39 GMT) .............................. Frankco Harris (Jan 30, 2025 05:01 AST) .............................. Ms Jo Egan Mr Frankco Harris

Trustee Trustee

25

24

Notes to the Financial Statements

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

1. Accounting policies

Charity information

Belong: Making Justice Happen is a charity registered with the Charitable incorporated organisation (CE009755) registered with the Charity Comission of England and Wales. The registered office is Capital Office, Kemp House, 152–160 City Road, London, EC1V 2NX.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity’s governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP “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 2019). The charity is a Public Benefit Entity as defined by FRS 102.

1.4 Income

Donations and legacies are 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 Charity, are recognised when the charity becomes unconditionally entitled to the grant.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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.

Investment income is included when receivable.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

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

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

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

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 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.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

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

1.10 Retirement benefits

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

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

26

27

3. Income from donations and legacies

Unrestricted
funds 2024
£
Restricted
funds 2024
£
Total
2024
£
Unrestricted
funds 2023
£
Restricted
funds 2023
£
Total
2023
£
Other donations
and grants 446,818 277,465 724,283 434,202 256,174 690,376

4. Income from investments

Unrestricted funds 2024
£
Unrestricted funds 2023
£
Interest receivable - 759

5. Expenditure on charitable activities

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2024 2023
£ £
----- End of picture text -----

601,142
6,660
3,978
-
5,318
2,856
10,883
51,105
1,384
2,235
6,163
3,857
11,298
4,846
1,439
11,920
5,415
535,003
6,502
4,387
100
9,025
2,159
11,896
35,288
612
5,219
1,390
4,077
7,730
729
474
9,315
5,649
730,499 639,555
462,774
267,725
380,295
259,260

6. Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7. Employees

The average monthly number of employees during the year was:

2024 Number
2023 Number
Charity staf 15
15
Employment costs 2024
2023

£
£
Wages and salaries
Social security costs
Other pension costs
536,541
476,361
51,515
45,586
13,086
11,566
601,142
533,513

The number of employees whose annual remuneration was more than £60,000 is as follows:

2024 Number 2023 Number
£60,000 to £70,000 2 -

Remuneration of key management personnel

The remuneration of the 3 key management personnel was as follows:

2024
£
2023
£
Aggregate compensation 180,364 136,410

8. Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9. Debtors

Amounts falling due within one year: 2024
2023
£
£
Trade debtors
Other debtors
Prepayments and accrued income
51,589
24,455
45,891
102,704
-
1
97,480
127,160

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29

10. Creditors: amounts falling due within one year

Amounts falling due within one year: Amounts falling due within one year: Notes 2024
2023
£
£
19,424
16,337
72,153
103,895
2,550
1,386
94,127
121,618
2023
£
103,895
2024
2023
£
£
19,424
16,337
72,153
103,895
2,550
1,386
94,127
121,618
2023
£
103,895
Other taxation and social security
Deferred income
Accruals and deferred income
11. Deferred income
11
2024
£
Other deferred income
72,153
Deferred income is included in the fnancial statements as follows:
72,153
2024 2023
£ £
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024
72,153
103,895
(86,495)
54,753
72,153
103,895
-
-
103,895
103,895

Income is deferred, and then released in the period in which it is attributable.

12. Retirement benefit schemes

13. Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

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----- Start of picture text -----
At 31
At 1 April Incoming Resources March
2023 resources expended Transfers 2024
£ £ £ £ £
----- End of picture text -----

At 1 April
2023
Incoming
resources
Resources
expended
Transfers
At 31
March
2024
£
£
£
£
£
AB Charitable Trust
Amplify Run
Awards for All
Big Lottery Feltham Plan A
CAF Resilence
Charles Hayward Foundation
Children in Need
Children in Need Covid 19 Booster
East England Probation
Herts Community Foundation
Therapy Grant
HMPPS Covid Response Grant
London Community Foundation
MOPAC’s Young Londoners’
Programme
Paul Hamlyn Foundation
Surrey Community Foundation
Emergency Covid 19
Swire Charitable Trust
TTA Newham MOPAC
Tudor Trust
1,167
17,850
(19,283)
-
(266)
-
1,800
-
-
1,800
1,321
-
(1,319)
-
2
-
59,510
(57,598)
-
1,912
(402)
-
-
402
-
1,447
-
(1,481)
34
-
3,802
41,956
(35,441)
-
10,317
5
-
-
-
5
5,649
-
(5,471)
-
178
117
5,797
(6,346)
432
-
(177)
-
-
177
-
11
-
-
-
11
(1,418)
-
-
1,418
-
(5,993)
33,252
(25,041)
-
2,218
16
-
-
-
16
11,059
32,300
(41,817)
-
1,542
1,669
45,000
(43,516)
-
3,153
(1,578)
40,000
(30,412)
-
8,010
16,695
277,465
(267,725)
2,463
28,898
Defned contribution schemes 2024
£
2023
£
Charge to proft or loss in respect of
defned contribution schemes
13,086 11,566

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

30

31

  1. Restricted funds (Continued)

14. Unrestricted funds

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----- Start of picture text -----
At 31
At 1 April Incoming Resources March
Previous year: 2022 resources expended Transfers 2023
£ £ £ £ £
----- End of picture text -----

Previous year: At 1 April
2022
Incoming
resources
Resources
expended
Transfers
At 31
March
2023
£
£
£
£
£
AB Charitable Trust
Awards for All
CAF Resilience
Charles Hayward Foundation
Children in Need
Children in Need Covid 19 booster
East England Probation
Herts Community Foundation
Therapy Grant
HMP Wormwood Scrubs
HMPPS Covid Response Grant
London Community Foundation
MOPAC’s Young Londoners’
Programme
Paul Hamlyn Foundation
Surrey Community Foundation
Emergency Covid 19
Swire Charitable Trust
TTA Newham MOPAC
Tudor Trust
6,833
8,500
(14,166)
-
1,167
-
5,508
(4,187)
-
1,321
(402)
-
-
-
(402)
-
22,600
(21,153)
-
1,447
8,891
56,861
(61,950)
-
3,802
5
-
-
-
5
-
9,937
(4,288)
-
5,649
-
4,140
(4,023)
-
117
3,559
-
-
(3,559)
-
(177)
-
-
-
(177)
11
-
-
-
11
5,388
32,930
(39,736)
-
(1,418)
-
30,000
(35,993)
-
(5,993)
16
-
-
-
16
875
14,700
(4,516)
-
11,059
(1,659)
44,998
(41,670)
-
1,669
-
26,000
(27,578)
-
(1,578)
23,340
256,174
(259,260)
(3,559)
16,695

The specific purposes for which the funds are to be applied are as follows:

Unforeseen staff liabilities regarding management and delivery staff for each project, including redundancy, sick pay, parental leave pay, or any other activities related to violence reduction at each respective prison.

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April
2023
Incoming
resources
Resources
expended
Transfers
At 31 March
2024




£
£
£
£
£
Designated Fund
HMPYOI Isis
HMP Coldingley
HMP The Mount
HMP Wormwood Scrubs
General funds
7,786
-
-
-
7,786
11,440
-
-
-
11,440
8,273
-
-
-
8,273
3,559
-
-
-
3,559
116,394
446,818
(462,774)
(2,463)
97,975
147,452
446,818
(462,774)
(2,463)
129,033
Previous year: At 1 April
2022
Incoming
resources
Resources
expended
Transfers
At 31 March
2023
£
£
£
£
£
Designated Fund
HMPYOI Isis
HMP Coldingley
HMP The Mount
HMP Wormwood Scrubs
General funds
7,786
-
-
-
7,786
11,440
-
-
-
11,440
8,273
-
-
-
8,273
-
-
-
3,559
3,559
61,728
434,961
(380,295)
-
116,394
89,227
434,961
(380,295)
3,559
147,452

15. Analysis of net assets between funds

Unrestricted
funds 2024
Restricted
funds 2024
Total
2024

£
£
At 31 March 2024:
Current assets/(liabilities)
129,033
28,898
157,931
129,033
28,898
157,931

32

33

  1. Analysis of net assets between funds (Continued)
Unrestricted
funds 2023
Restricted
funds 2023
Total
2023

£
£
At 31 March 2023:
Current assets/(liabilities)
147,452
16,695
164,147
147,452
16,695
164,147

Independent Examiner’s Report To the Trustees of Belong: Making Justice Happen

I report to the trustees on my examination of the financial statements of Belong: Making Justice Happen (the charity) for the year ended 31 March 2024.

16. Prior period adjustment

The comparative unrestricted funds note has been restated as it erroneously stated income received and resources expended, which had not been designated by the Trustees.

17. Related party transactions

There were no disclosable related party transactions during the year (2023 – none).

17. Cash (absorbed by)/generated from operations

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----- Start of picture text -----
2024 2023
£ £
(Deficit)/surpus for the year (6,216) 51,580
----- End of picture text -----

Adjustments for:
Investment income recognised in statement of
fnancial activities
Movements in working capital:
Decrease/(increase) in debtors
Increase in creditors
(Decrease)/increase in deferred income
Cash (absorbed by)/generated from operations
-
(759)
29,680
(43,200)
4,251
5,724
(31,742)
103,895
(4,027)
117,240

18. Analysis of changes in net funds

The charity had no material debt during the year.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the charity’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.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with therelevant version of the Statement of Recommended Practice applicable to charities preparing their financialstatements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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 financial statements to be reached.

==> picture [47 x 21] intentionally omitted <==

Philip Handley FCA

Institute of Chartered Accountants

in England and Wales

HSKS Greenhalgh Ltd

Charlotte House

Stanier Way

The Wyvern Business Park

Derby

DE21 6BF Dated: ......................... Jan 30, 2025

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

34

35

Belong Annual Report and Accounts 2023-24 V9

Final Audit Report

2025-01-30

Created: 2025-01-29 By: Esther Wanjie (estherwanjienyeko@gmail.com) Status: Signed Transaction ID: CBJCHBCAABAAQWf8bgRhhn3YGk2FWH9rLVZOgEJDSAMq

"Belong Annual Report and Accounts 2023-24 V9" History

Document created by Esther Wanjie (estherwanjienyeko@gmail.com)

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