THE CL CAFÉ CHARrrY CharIta￿0 I +rporat•d oryanisatlon Regi5ter•d R4gister•d Company Nu rity Numb•r 1180942 CE015766 (England and Waksl FINAN STATEMENTS FOR THE YEAR ENDED 31 DECEA18ER 2023 THE CUNK CAFÉ CHARITY CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Contents Page¥ Trustees. officers and aoknsw5 Report ofthe trustees Statemtrnt offinanckil athitw and income and expe ure a¢xxxJnt Balance sheet Notes trj Ihe financial statements 9-16 THE CLINK CAFÉ CHARI￿ CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER Trn$tees B Igrijalovic (from 26th OCto￿T 20231 K McGrath F Scott Reglstered oifice to 8, July 2024 clo HMP High Down HwJh Down Lane Sutton Surrey SM2 5PJ Reglstered Offlce from 8" July 2024 Unrts1&2 Bessemer Park 250 Milkwood Road London SE24 OHG Company Secretary D Whth¥orth THE CLINK CAFÈ CHARiri cio REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 CHAIRIWI'S$TATEME kcath) ￿lu￿0$￿￿ ha Iroined with us. THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER Gov¢rnln8docurnent The Oink Café Charity is controlled by its eovernin (CIO) under the Chafitie5 Art 2011. The sole me guarantee. ment and is establishe(l a5 a Charitable Incorporated Organi5ation er of the charity is The aink Charity, a registeied charity limited by Or8aD15atloftal structu Trustee Board A5 explained above the aink Café CharFty F 4 wh trustees of the parent Charity. The (haritable grou is stepping down from the Board of Trusteq5 In Ju owned subsidiary of The aink Chafity and its trustees report to the s govemed by a Board of Trustee5 Chaired by Finlay Scott.Finlay Scott 24and &)iana Ignjatovrc replaos him as chalr. The Clink Charity 8oard ol Trustees (The Board-l group's objectives. The Board ha5 a clear and we and reviewing the management attounts and understood and managed. aNI that the Ih•rity is Èthos and values. ts ai least 4 times each year 10 Set and oveTSee the delivery of thè nderstood 8ovemancÈ role. approving the strate8y, annual budgets flows on a quarterly basis. The Trustees ensure that risk is well t1￿ *ally and tn fvll compliance with ou¥ charitable objectives, The Board appoints and delegate5 the delr¥ery o subsidiaries to the CEO. who in turn appoints a Operations Direttoi and the Support and Vkntori operations intluding the trainin& supwrt and men and salety. Strat￿ and management of the operation of the charity and its manage5 Smt. SMT comprises the CEO, the Finance Director. the Diretttsr. The sKr meets monthly to review in detailall aspect50fthe ngolthe benefiuaries ofthecharity. as well a5 safeguarding. health Thereare two additionalTrustees committees that reguiartr. Audlt onil flisk Committee- thi5 I￿ets Iniernal contTo15 on financial and 8overn second meet4n8 to review the drafrAnnu Sl8ning. h the erternal auditors twKe yearly,. once to ￿VIeW the systems and i55ues and make any recomtnendations to theTru5tee Boardwith a Report and Accounts pnorto sendi￿ to the Board for approval and Remuwteratlon Commluee- this rev. the 5alarie5 of the 5MT. The Committee competitive salarie5 4ainst what ts afftb nd recommends to the Trustee Board staff remuneralion, including es into account the responsibilities of the role and the need to set lelor theorganisation. The Clink Café Charity is governed by its own BoaT from The Cjink Charitys Board of Trustees. During Board of Trv5tees meets at Feast once each year to Tw5tee5. also chaired by Finlay Scott. wth tme other Trustee drawn is period when the CIO is dorrnant Thecllnkcafé provethe Café's draft Annual RerK)rt and Actoullts. Trustee tralnlng and Inducdon Trustee5 have been carefully selected from busine Upon appointment. Trustees are given a copy of the to kno￿ and asked to read it. They also spend tim operations ol the tharity and the Restaura* to e are achieved. , educath￿, legal. financial. medta. property and building experience. arity Commission document The Essential Twstee-what you Need ith the Chairman. CEO and SMT to f3miliarise themselves with the re that they understand the aim5 and the objecrrves of the Charity R55k mana8em•rt The Trustee Board is resptsn5ible for the oversr6ht Cornrnlttee regularly reviewtheChartysTlSk Posiii and finance regulations. Based on the Charitle5 Co has a ri5k-management proces5 desyned to identify Plan. This process identifie5 the major risks the Cha he risks faced by the Charity. The Trustee Board and Audit and Risk internal contro15a55essmentandtompliance with relevant Statutory tssion's fjuidance"Charity Reserves.. building resilience" the Charity rnajor risks that could impatt on the aim5 in the Char•tVs Strate8lC faces, the likelihood of o¢rurren￿. the signifitsnce of the risk, and THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 any mitigating contro15 that are in place. it also seeks to idenll further. ny actions and resource5 required to manage these risks Prin¢ip•l Asks and ￿b￿trt￿ntle5 In IPltheBoard ofTrustee50fTheObAkCafétonsidereditsfu financial viability within a reasonable time scale. Given the footfall and workirsB pattern5. the Café Trustees concluded th independènt charitable enterprise weretoo great and conseq in Man£he5tef after it had dosed during the pandemic.in 20 poter*ialtoindependeAtly achseveitscore obl￿tIveS and oin8 impaa ol the coronavirus pandemic on city-centre he risks and c05t5 of continuing to operate the Café a5 an tly de¢ided rot to reopen the Clink Café at Canada House fewardlnK We now have full compllan¢e from slte and operational Itvel ol trustees. t through the organisation n8ht up to a DSO on rhe board Heilth •nd S•fety FSre, he¥lth & safety. food hywene and allergen aware1￿S5 company to audit our pr￿e5$and PfC￿eduresatal1ouT premi Officers in5pert our premises. the¢&e of¥that we do and w* have engaged an exteinal on an Innual ba51s. In addltlon. local Environmental Heèlth 08JECflVESAND ACTMTIES Sl¥n1fft¢ani•rt￿kI¢S To ensurè the success ol the pro8ramme, The Cllnk Charity d across more prisons acrossthe country and to further expand Café. )ped • ffi¥trsiep inte8rated model thai Could be applled Clink restaurant concept- The model Is used at The Cllnk The five-step rnodel focuses on Recrvfftrnent. Trainin& dr•matlcally reduced the reoffendln8 raies of those who h portln Employmeni and Mentorlng. Thls model hos en pan of the tralnln8 pro8ramme. The ClSnk Charltys support %4rrkers worked wrth and support menroring them thi5 SUPPOrt will continue lor a5 lon8 as it is the café tralnees. helpinB them find employment and ded. Publlc benefit stat•m• The Trustee5 confirm thai ihey have 8lven due tonskleration ol the Publi¢ Benefit fequirement in relaiion to the acti¥itie5 Charil Comrnis$60fi pub115hed zuldance on the operatloTh he tharitable companv. Flnancl•lR•vl•w The café closed at the end 012020 and remained dfma In￿ttyat tlme. Reserves Polky The cafe itself does noi hold reserves as all reseNes are held the parert charity. Fynd Ra551n8 methods •rKI prn¢esses The Uink Charity has always depended ￿ the generosity and and philanthropic indivsdua15 to build and fvnd the Pfojeci5. ppM of ¥ariousgrant givinÈ trusts. foundations. companies No exrernal fund raiser5 are used. The work of Theclink Charity not onty rhan8e5 INes of the Cll making society a safer place and ultimately sawng tax-payers graLknates but alsotheir families and frlends. as well a5 THE CLINK CAFÉ CHARI￿ CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER ststementof Trurtee5' wnsibilili The trustees a￿ responsible for preparing Ihe T applicable to char41ies in England and Wajes and Accepted Ac¢ountiog PractKel. es, Repjrt and the financial statements in accordance with law rted Kingdom Accounting Standards Iunited Krngdom Generallv Charity law requires trustees to prepare finawal State olthe affairs ofthe charityand of its irK¢me an the trustees are required to.. ents ftsr ea(h finarKial year which give a true and lair view of the penditure forthat perh￿. In preparing those financial staternents, selett suitable accounti08 pd*ciesaThd the observe the methods and prinuples in the makejudgemenis and esisrnate5 thatarer stste whether applicable UK A(cduntinR departure5 d￿ClOSed and explained in ihe prepare the finarKial statement5 on the 8 charity will remain in bv5iness pFAy thern cujystentlv." arilie5 SORP: onableand prudent: ndards have been folkjwed, subiert to any material rKial statements.. 8 toncern basis unless it ts inappfopriate to Presume that the The trustees are reswnsible for keeping properiacc financial position of thecharita￿e company and enable Att2011, theCharitylAccountsaThd Report) Re8ulptlons 8 records thai d4sdose with reasonable accuracy * any time the to ensurethatthe finantial statement5 comply withthe Charitie5 andthepro¥isionsofthetTUStdeed. Theyare also responsible for safeRuaiding the assets ofth steps for the prevention and detection of fraud and othe aritabletompanyand the gr(￿p and hencefortaking reasonable In a5 far as the trustees are aware= there is no relevant audii informatioh of the trustees have taken all step5 that that t relevant audit inf0m￿tIOn and to e5tzblish the charttabtecompanvs auditor is unaware: and IYJ8ht to have taken to makethemselves awareof any of any at the auditoris awa￿ ofthat informatM￿. On behalf of the Board FlThlaykntt-Tn￿ee Date.. ILt b. ,k lol STATEMENT OF FINANCIAL A¢TMYESIIIKLUIIWG AN YEAR ENOE) 31 tyECSM#EA 2023 Tow Fu Fund• Incrffi• and Endowm•nts Fr¢Mn ro Exp•nthuMOn'. ChanlaNeathths To Irom ch•Atabl• actlvMI•• undertakino wrfl8 baf Exc*pli￿a Incr*n•.' Loanfrrynwr un¢Jwt•kkng wrll• 11 11 N•t Inc•m• lorth• ylw Tothi FvrKls broughl Iward Toi*l FuNJ• ￿￿1•dft￿A All aM￿rtI def￿0 from fvIn*t￿ h future. THE CUIIK CAFÉ cHAR￿y (JO AS AT 31 DEC&*EII Xrla 01b￿k OTr ol th• P￿S￿tt(rn￿p1> THE CUNK CAFÉ IIQTES TO THE FIIIANCIAL STATEIIEIITS FOR ThE YEAR ENDED 31 DECEIIBER2023 AccouNfiNG PCKIQES Th&finaroa statomentsare In RepublK ol I￿and IFRS 1021. Ihe charity Is a pJiq¢ entity wrr#)se of FRS b•en rrf8pared In aCu)rttanr￿ %&ittF Statwnenl ol R8ci* accounlsin awdance ￿th the FITra￿a RewKhDgSta 102 cheri1￿3 SORP) and tr* c￿l*S Aci 2011. .a Skndad appkcat* in the UK and ltwel￿e th2 ch•iVs fiT4rwxl ¥tslWf*nts ha apptsLa4e In fts VK and RBpuUic or Ireland Ithe FRS Thpfin?mal ststemenls have beep Wep￿￿j on agoxng wIIi ccw)Iinue In ¢p￿atiOn4 8xistor￿ I￿￿ef￿e5￿b1e tu decision to dose the QPBratKJn of IW Clink C8f8 ￿ D￿orn the Stalement of FinarKxaS Athitre5. H￿*Ver parent chaiity hasiy)rthmed that taniinu• tOSuppxNtI montDs from apwovat ol thase finarv)al stattmtnts whiLsi I AccNthnyylhe trusi8es havtcwdw￿vep¥eIh￿ . Asrtyo(tsJ Tru5tfies' Annual Report. tha Iru$ig8s took th• 2020 these athÈl* h•v& ￿•n rewrtgd a6 discoDtinueo twsw are a¢bvdy put3￿rvj olhw for the ehaniy and the chardytowthe il lo setb9 its der*s as thBy fall (kne fLW ai le&si .12 stts& Inco￿ All irKx>me Is includ64 in tts st￿￿￿￿nt of FinanaalAGti . ¢aA be Wan1rf￿ ¥*ilh rea&￿aLle *wa¢v. Ex￿ndi¥V￿¥ xpenditwe IS aCCOvnt&l ap b8SL4 and na$ Tela18d to1￿ Galagcry. ¥Wwe costs￿r￿ be cbwties M a r￿n5￿nI *?th ts use resouw. en ck*sffied urvjw he*Jings th81 a99regate*l L￿13 rhoadiry Iw have been all{Ka￿ Its TangllAe fixed Depr8cia*knn is *￿ILl￿vI￿a￿￿j¥I ra18s1o￿ll￿Off Plant macnir Fixtures andffthtv Motorv8tiL*g5 tocks are Y￿￿e￿ atthe knwer o(¢(6taThJ movin9 It￿￿$. Pe*$lotk ￿1%￿ and othor post4*llr*ffl•nt bonofft5 Thech￿ty operwes 8 defined cOntrTrkntttiL￿ p￿￿•0¢) sdi dw9td lo the Siotwr￿￿d F1ntsr*￿ fj tt Ta¥al10rt Th8 charityisexemofrTrm oytK*akntaxon ts¢Jwrl8kYe THE CLINK CAFÉ CHARrrY ao NOTES TO THE FINANCIAL STATEIAEFirs FOR ThE YUR ENDED 31 DECEMBER20n ACCOUNYING POUCES Fund •t￿nting Unreslnctedfundscan tev88d￿ ￿￿dar￿￿1¢h R8Stricledfund5 can Trhthen Jpeafied by th8 th)ryJr fvnds are r ' 1npreparm9finanaalslater￿tsII Lsfftcesw In￿e￿￿￿OfIh¥1￿j$Ie￿ in Si9nif¢ant effect on the •M￿rtts Tecow¥Win c¥rya 5ur¥fi¢8nt lisk of nthrbal al"ILw%r4 In Ihe 2 INCOMEFROM CHARifNBLEA¢rwrEs afo sa￿$v￿r Re19il Sales Incu Supp)rt1knlr￿Tr 3 AIIALYSIS OF EXPE1￿•Re Tcéal Caféopwdlims T4Jtal ￿PAnd￿r* J)23 T(01 oxperwJknr• 3n2 10 THE CUNK CAFÉ CHARffY C NOTES TO THE FINANCIAL STATEME1￿$ FOR THeYEARÈNDE(131 DE¢EMBER2025 4 SUPPORT COSTW4ALYSI8 Totsl ¥J23 Tol•l HQ SLAff ¢0gLs Olhèr Staff rd8ied LYJS Training ¢c6ts Trav4 9urA**Ke exp8nses Audi¥nd ¥¢Coun￿ncY(X$*I Lag81 wofoSSK￿I c•0 Insurar£8 CLvnpuler&sDft**ptoii• Lr>Bn inleresi Dispos￿0¢fLyeda18ats Deprauaty ndry Totsl•upport¢o•l•2023 Tot•1 •upportw•t•2022 TiustWS•XPWO AudItOrnren￿1￿￿CAl T￿1* ¥%es no $￿11 kn rt¥r*dollN7 31" D￿ernber 202J r8laisDU 108L*lttf8868nd ENIL Q0221 to ww*tf•D5 audMor¥ lo Th• C•f• Ch**y. rèmunÈrnivM trf£NIL n20221 aCc￿ls￿￿￿￿t*)Tr {ex)23 ai at 31 Doththbor 3 Ge￿[81 fL4¥J 11 RELATED PARTY TA￿sAm$ In 2ty23 or 2W22. 12 UTLIMATE PARENT Th? ￿rIty'S Ult￿ pwl W4esl8nd t8gÈsierwJ ch*ity Ictrnwdrry NLts. 0715 . a bygL*r¥4ee IEno4and N￿thr. 11345811. Th8 ¢Nqnty Ngs tsken •fvaniagerf￿ exemtyk)n av• perBnl. The a￿k Charityon the ba515 Ihat Tknanl b)8xdLth ¢J818ts wth its L41ina¢e p a¥*trjeaxs￿￿￿aIfjd THE CLINK CAFÉ CHAAIYY CLI NOTES TOTHE FINANCIALSTAT£AIEKrs FOR THE YEAR ENDED 31 DECEMBER 2023 13 COMPAR4Tf4E WFORMATTh.. STATEIIEiif OF INCOME AND EXPENprruRE AC¢OUNTI FOR YEAR EN ACTMTES IINCLUD114G 31 CECEM8ER 20221 721 Totsl Not Iexpondfrtuv•￿1￿Om• forth• y•arfrom eharftab￿ a¢iJ¥St* Exceptional Ir￿me." Loan frcrfTh pawi undertakffwj the Nèk Incorn• for tho Recondliaii¢Jn ol TO1￿ Funds fowad