THE CLINK CAFÉ CHARITY
Charitable incorporated organisation
Registered Charity Number 1180942 Registered Company Number CE015766 (England and Wales)
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
THE CLINK CAFÉ CHARITY CIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| Contents | Pages |
|---|---|
| Trustees, officers and advisers | 2 |
| Report of the trustees | 3 - 7 |
| Statement of financial activities and income and expenditure account | 8 |
| Balance sheet | 9 |
| Notes to the financial statements | 10 - 16 |
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THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
B Ignjatovic (appointed 26[th] October 2023) K McGrath
F Scott (resigned 17 September 2024)
Register Office to 8 July 2024
His Majesty’s Prison High Down High Down Lane Sutton Surrey SM2 5PJ
Registered Office 8 July 2024
Units 1 & 2 Bessemer Park 250 Milkwood Road London SE24
Company Secretary
J Sanderson (appointed 15 November 2024) D Whitworth (resigned 14 November 2024)
2
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
CHAIRMAN’S STATEMENT
In December 2020, the Trustees took the hard decision to permanently close The Clink Café, located in the heart of Manchester’s city centre in Canada House on Chepstow Street.
Through The Clink Charity, we remain fully committed to supporting our Clink Café graduates in the community who have trained with us.
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THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Clink Café Charity is controlled by its governing document and is established as a Charitable Incorporated Organisation (CIO) under the Charities Act 2011. The sole member of the charity is The Clink Charity, a registered charity limited by guarantee.
Organisational structure
Trustee Board
As explained above the Clink Café Charity is a wholly owned subsidiary of The Clink Charity and its trustees report to the trustees of the parent Charity. The charitable group is governed by a Board of Trustees Chaired by Finlay Scott until 15 July followed by Bojana Ignjatovic who replaces him as chair.
The Clink Charity Board of Trustees (“The Board”) meets at least 4 times each year to set and oversee the delivery of the group’s objectives. The Board has a clear and well-understood governance role, approving the strategy, annual budgets and reviewing the management accounts and cash flows on a quarterly basis. The Trustees ensure that risk is well understood and managed, and that the charity is operating legally and in full compliance with our charitable objectives, ethos and values.
The Board appoints and delegates the delivery of the strategy and management of the operation of the charity and its subsidiaries to the CEO, who in turn appoints and manages the ELT. The ELT comprises the CEO, the Director for Training and Qualifications, the Director of Operations, and the Director of Clink Events. The ELT meets bi-monthly to review in detail all aspects of the operations including the training, support and mentoring of the beneficiaries of the Charity, as well as safeguarding, health and safety.
There are three sub-committees of the Board of Trustees:
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Audit and Risk Committee - this meets with the external auditors twice yearly, once to review the systems and internal controls on financial and governance issues and make any recommendations to the Trustee Board, with a second meeting to review the draft Annual Report and Accounts prior to sending to the Board for approval and signing. It has a further two internal meetings per year.
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Finance & General-Purpose Committee – This meets quarterly to assess whether the organisation’s financial and commercial affairs are sound and in accordance with company and charity governance and law including public benefit tests, review the implementation of the financial and commercial strategy on behalf of the Board of Trustees, and provide recommendations to the Board. It also holds responsibility for reviewing staff remuneration.
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People Committee – this reviews the delivery of our mission, our HR policies and our safeguarding policies. It meets three times per year.
The Clink Café Charity is governed by its own Board of Trustees, also chaired by Bojana Ignjatovic, with one other Trustee drawn from The Clink Charity’s Board of Trustees. During this period when the CIO is dormant The Clink Café Board of Trustees meets at least once each year to approve the Café’s draft Annual Report and Accounts.
Trustee training and induction
Trustees have been carefully selected from business, education, legal, financial, media, property and building experience. Upon appointment, Trustees are given a copy of the Charity Commission document “The Essential Trustee – What you need to know” and asked to read it. They also spend time with the Chairman, CEO and SMT to familiarise themselves with the operations of the Charity and the Restaurants to ensure that they understand the aims and the objectives of the Charity are achieved.
4
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Risk management
The Trustee Board is responsible for the oversight of the risks faced by the Charity. The Trustee Board and Audit and Risk Committee regularly review the Charity’s risk position, internal controls assessment and compliance with relevant statutory and finance regulations. Based on the Charities Commission’s Guidance “Charity Reserves: building resilience” the Charity has a risk-management process designed to identify the major risks that could impact on the aims in the Charity’s Strategic Plan. This process identifies the major risks the Charity faces, the likelihood of occurrence, the significance of the risk, and any mitigating controls that are in place. It also seeks to identify any actions and resources required to manage these risks further.
Principal risks and uncertainties
In 2021 the Board of Trustees of The Clink Café considered its future potential to independently achieve its core objectives and financial viability within a reasonable time scale. Given the on-going impact of the coronavirus pandemic on city-centre footfall and working patterns, the Café Trustees concluded that the risks and costs of continuing to operate the Café as an independent charitable enterprise were too great and consequently decided not to reopen the Clink Café at Canada House in Manchester after it had closed during the pandemic.in 2020.
Safeguarding
The Safeguarding Policy is updated annually and reviewed by a Safeguarding Committee of colleagues from across the organisation and a Trustee. All staff complete safeguarding training as part of their induction asa new starter, and staff with additional responsibilities for managing safeguarding will complete level 2 or level 3 training as appropriate. Additional training is available for those members of staff working with highrisk groups, for example those now working with the 16-25 age group in Clink Cafe. The Clink operates an open culture where safeguarding is routinely discussed across all aspects of our work and is a standing item for discussion at all Trustee Board Meetings.
Health and Safety
Fire, health & safety, food hygiene and allergen awareness are at the core of what we do and we have engaged an external company to audit our process and procedures at all our premises on an annual basis. In addition, local Environmental Health Officers inspect our premises and currently we have 5-star ratings across all locations. Our staff are trained in Emergency First Aiders in the workplace and obtain the following qualifications: Health and Safety (Level 2 or 3), Food Hygiene (Level 2, 3 or 4) and Allergens Awareness (Level 2 or 3)..
OBJECTIVES AND ACTIVITIES
Significant activities
To ensure the success of the programme, The Clink Charity developed a five-step integrated model that could be applied across more prisons across the country and to further expand The Clink restaurant concept. The model is used at The Clink Café. The five-step model focuses on Recruitment, Training, Supporting, Employment and Mentoring. This model has dramatically reduced the reoffending rates of those who have been part of the training programme.
The Clink Charity’s fulltime support workers work closely with each of the prisoners in training. Upon release they help graduates find employment and they mentor for 6 to 12 months, to help them reintegrate back into society.
Public benefit statement
The Trustees confirm that they have given due consideration to Charity Commission published guidance on the operation of the Public Benefit requirement in relation to the activities of the charitable company.
Financial Review
The café closed at the end of 2020 and has remained dormant since that time.
Reserves Policy
The café itself does not hold reserves as all reserves are held by the parent charity.
5
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Fund Raising methods and processes
The Clink Charity has always depended on the generosity and support of various grant giving trusts, foundations, companies and philanthropic individuals to build and fund the projects.
No external fund raisers are used.
The work of The Clink Charity not only changes lives of the Clink graduates but also their families and friends, as well as making society a safer place and ultimately saving tax-payers’ money.
6
THE CLINK CAFÉ CHARITY CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Statement of Trustees' responsibilities .
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with law applicable to charities in England and Wales and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of its income and expenditure for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will remain in business
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Report) Regulations 2008 and the provisions of the trust deed.
They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In as far as the trustees are aware:
-
there is no relevant audit information of which the charitable company’s auditor is unaware; and
-
the trustees have taken all steps that that they ought to have taken to make themselves aware of any of any relevant audit information and to establish that the auditor is aware of that information.
On behalf of the Board
Bojana Ignjatovic – Trustee
Date: 6 August 2025
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THE CLINK CAFÉ CHARITY CIO
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024
| Note Income and Endowments From Charitable activities 2 Total Expenditure On: Charitable activities 3 Total 3 Net (expenditure)/income for the year from charitable activities Exceptional income : Loan from parent undertaking write back Exceptional income : Loan from group undertaking write back Net Income for the year Reconciliation of funds Total Funds brought forward Total Funds carried forward 9 11 11 |
Note Income and Endowments From Charitable activities 2 Total Expenditure On: Charitable activities 3 Total 3 Net (expenditure)/income for the year from charitable activities Exceptional income : Loan from parent undertaking write back Exceptional income : Loan from group undertaking write back Net Income for the year Reconciliation of funds Total Funds brought forward Total Funds carried forward 9 11 11 |
Unrestricted Funds £ - - |
Restricted Funds £ - - - - |
Total 2024 £ - - |
Total 2023 £ |
|---|---|---|---|---|---|
| 11 11 |
- | - | - - - - |
||
| - | - - |
- |
All amounts derive from discontinuing activities as the trustees have decided to close operations at the cafe for the foreseeable future.
The Charitable Incorporated Organisation has no recognised gains or losses other than the net income for the year.
The accompanying notes form part of these financial statements.
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THE CLINK CAFÉ CHARITY CIO
BALANCE SHEET AS AT 31 DECEMBER 2024
| Fixed assets Note Tangible Assets 6 Current assets Stock Debtors Cash at bank 7 Creditors: amounts falling due within one year 8 Net current (liabilities)/assets Net Liabilities Funds Unrestricted funds 9 Restricted funds 9 Total Charity funds |
2024 £ - - - - - - - - - - - - |
2023 £ |
|---|---|---|
| - | ||
| - | ||
These financial statements have been prepared in accordance with the special provisions applicable to companies subject to the smaller companies' regime.
On behalf of the Board
Bojana Ignjatovic (Trustee) Date: 6 August 2025
The accompanying notes form part of these financial statements.
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THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES
Accounting Convention
The financial statements are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The charity is a public benefit entity for the purpose of FRS102 and therefore the charity's financial statements have been prepared in accordance with Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (the FRS 102 Charities SORP) and the Charities Act 2011.
The financial statements have been prepared on a going concern basis which assumes the charity
will continue in operational existence for the foreseeable future. As reported in the Trustees' Annual Report, the trustees took the decision to close the operation of the Clink Cafe in December 2020 and these activities have been reported as discontinued activities in the Statement of Financial Activities. However the trustees are actively pursuing other projects for the charity and the parent charity has confirmed that it will continue to support the charity to enable it to settle its debts as they fall due for at least 12 months from approval of these financial statements whilst it does this.
Accordingly the trustees have continued to prepare the financial statements on a going concern basis.
Income
All income is included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is at the following annual rates to write off each asset over its estimated useful life:
| Plant and machinery | 10% | per annum |
|---|---|---|
| Fixtures and fittings | 10% | per annum |
| Motor vehicles | 10% | per annum |
| Computer equipment | 20% | per annum |
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Taxation
The charity is exempt from corporation tax on its charitable activities.
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THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES (Continued)
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Critical accounting estimates and areas of judgement
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements.
In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
2 INCOME FROM CHARITABLE ACTIVITIES
| Café Sales income Retail Sales Income Subscriptions received Support Grant Income Government JRS Grant Income |
2024 £ - - - - - - |
2023 £ - - - - - |
|---|---|---|
| - |
3 ANALYSIS OF EXPENDITURE
| ANALYSIS OF EXPENDITURE | |||||
|---|---|---|---|---|---|
| Charitable activities: Café operations Total expenditure 2024 Total expenditure 2023 |
Staff costs (note 5) £ - - |
Direct costs £ - - |
Support costs £ - - |
Total 2024 £ - - |
Total 2023 £ - |
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THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 4 SUPPORT COST ANALYSIS HQ Staff costs Directors Remuneration costs Other staff related costs Training costs Travel and subsistence Service charges Recruitment expenses Audit and accountancy costs Legal and professional costs Insurance Communications Repairs, renewals and maintenance Computer & software costs Loan interest Disposal of fixed assets Depreciation Sundry expenses Total support costs 2024 Total support costs 2023 4a GOVERNANCE COSTS Trustees expenses Auditors remuneration Legal fees |
Staff costs Goverance (note 5) costs (note 4a) £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Other Support costs £ - - - - - - - - - - - - - - - |
Other Support costs £ - - - - - - - - - - - - - - - |
Total Total 2024 2023 £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2023 £ - - - - |
|---|---|---|---|---|
| - | ||||
| 2024 £ - - - - |
||||
There was no audit in respect of the year end 31[st] December 2024 the auditors received remuneration of £NIL in 2023)
relating to audit fees and £NIL (2023) relating to non-audit fees including accounts preparation (excluding VAT); associated auditors remuneration relating to The Clink Cafe Charity.
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THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 5 STAFF COSTS Wages and Salaries Social Security contributions Pension contributions Staff costs have been analysed within expenditure as below: Charitable activities - Direct costs Charitable activities - support costs |
2024 £ - - - - - - - |
2023 £ |
|---|---|---|
The average number of employees in the year was 0 (2023: 0 ) There were no employees whose emoluments exceeded £60k No Trustees were paid any remuneration or reimbursed expenses during the current or previous year.
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THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6 TANGIBLE FIXED ASSETS
Cost Plant & Machinery £ At 1 January 2024 - Additions Transferred to group undertaking Disposals At 31 December 2024 - Depreciation At 1 January 2024 - Charge for year - Transferred to group undertaking - Disposals - At 31 December 2024 - Net Book Value At 31 December 2024 - At 31 December 2023 - 7 DEBTORS Trade debtors Prepayments VAT receivable 8 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Due to Parent undertaking Due to group undertakings Accruals Other creditors |
Fixtures & Fittings £ - - - - - - - - - - - - 2024 £ - - - - 2024 £ - - - - - - |
Total £ - - - - - - - - - - - - 2023 £ - - - 2023 £ - - |
|---|---|---|
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3 THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9 RECONCILIATION OF MOVEMENTS IN TOTAL FUNDS
| 1 January | 31 December | ||||
|---|---|---|---|---|---|
| 2024 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | - | - | - | ||
| Total Unrestricted funds | - | - | - |
COMPARATIVE INFORMATION: RECONCILIATION OF MOVEMENTS IN TOTAL FUNDS YEAR ENDED 31 DECEMBER 2023
| General funds Total Unrestricted funds |
1 January 2023 £ |
Income £ |
Expenditure £ |
Transfers £ - - |
31 December 2023 £ |
|---|---|---|---|---|---|
10 ANALYSIS OF NET ASSETS BY FUND
| ANALYSIS OF NET ASSETS BY FUND | ||||
|---|---|---|---|---|
| as at 31 December 2024 General fund as at 31 December 2023 General fund |
Fixed Assets £ - - Fixed Assets £ - |
Current Assets £ - - Current Assets £ - |
Current Liabilities £ - - Current Liabilities £ |
2024 Total £ - |
| - | ||||
| 2023 Total £ |
||||
11 RELATED PARTY TRANSACTIONS
None in 2024 or 2023.
12 UTLIMATE PARENT
The charity's ultimate parent company is The Clink Charity, a company limited by guarantee (England and Wales) and registered charity (Company Number: 07157540 Registered Charity Number: 1134581).
The charity has taken advantage of the exemption available to exclude details of transactions with its ultimate parent, The Clink Charity on the basis that relevant details are included in publicly available consolidated financial statements prepared by that entity which are available from the charitable company's registered office.
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3 THE CLINK CAFÉ CHARITY CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
13 COMPARATIVE INFORMATION: STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR YEAR ENDED 31 DECEMBER 2023)
| Note Income and Endowments From Charitable activities 2 Total Expenditure On: Charitable activities 3 Total 3 Net (expenditure)/income for the year from charitable activities Exceptional income : Loan from parent undertaking write back Net Income for the year Reconciliation of funds: Total Funds brought forward Total Funds carried forward 9 11 |
Note Income and Endowments From Charitable activities 2 Total Expenditure On: Charitable activities 3 Total 3 Net (expenditure)/income for the year from charitable activities Exceptional income : Loan from parent undertaking write back Net Income for the year Reconciliation of funds: Total Funds brought forward Total Funds carried forward 9 11 |
Unrestricted Funds £ |
Restricted Funds £ - - |
Total 2023 £ |
|---|---|---|---|---|
| 11 | - - - |
|||
| - | ||||
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