**Registered company number: 12376491 (England and Wales) Registered charity number: 1192232**
**REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2022 FOR NOT BEYOND REDEMPTION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
Hysons Chartered Accountants
14 London Street Andover Hampshire SP10 2PA
**NOT BEYOND REDEMPTION LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
||**Page**|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9|
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The Trustees have adopted the provisions of 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**
## **Objectives and aims**
Our objects as set out in our governing document are to relieve financial hardship by the provision of pro bono legal services and representation in relation to family law and the law relating to children and the provision of such other support as may be required to individuals who are:
a) in custody;
b) serving or who have served a prison sentence;
and who, through lack of means, would otherwise be unable to access such services to maintain contact with their children.
## **Significant activities**
## **The background**
In 2021/22, women were sent to prison on 4,932 occasions, either on remand or to serve a sentence.[1]
53% of women in prison reported having suffered emotional, physical or sexual abuse as a child.[1]
## **Our mission**
Our mission is to support mothers in prison to reestablish the vital relationship with their children, which will help to minimise the effects that maternal incarceration has on the children and families.
## **Our Values**
52% of women prisoners are mothers of children aged under 18.[2]
34% of women prisoners are lone parents who face their children being taken away from them following imprisonment.[3]
More than 17,700 children are separated from their mothers by imprisonment each year.[3]
There is a 45% likelihood of prisoners losing contact with their family while in prison.[4]
- We believe that all mothers should have contact with their children, so long as it's in the best interest of the child.
- We understand the strength of the bond between mother and child, and the impact it has on both parties if this bond diminishes.
- - We listen to the women in prison and understand what they need and how we can shape our work to support them.
- We collaborate with charities with similar aims to provide the women with all the support they need, be it housing or rehabilitation.
- We make legal assistance more accessible for women in prison, as there is a lack of legal aid for private children law proceedings.
We meet our objects by:
- attending clinics in women’s prisons to meet the client and understand what help they need regarding their children and family circumstance;
- arranging legal representation for the women and supervising pro bono solicitors who will act for those clients who do not qualify for legal aid and represent them on their case;
- supervising the activities of the pro bono solicitor to ensure progress is made and the best outcome is achieved for both the client and their children.
_“The difference NBR has made is life and death, and I don’t say that facetiously. Genuinely, when NBR came into my life, I know I wasn’t just going to survive. I was going to live a long life, with my child who I love very much.”_
1 Prison Reform Trust
- 2 HMI Prisons Annual Report 2021-22
- 3 The Howard League for Penal Reform
4 The Golden Thread: Putting Family at The Heart of The Criminal Justice System
Page 1
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
Research has shown that maintaining family ties reduces the likelihood of reoffending by 39% as well as being of inestimable benefit to the welfare of the children involved.
Our goal is to run in-person clinics at every women’s prison in England by 2025.
## **Contributions of volunteers**
We are grateful for the amazing contribution of our volunteers who have helped by:
- providing pro bono legal advice to support our clients; and
- supported fundraising activities, without which we wouldn’t have been able to grow.
We are now working with five law firms who provide access to around 170 solicitors from trainee to partner level who act as the pro bono solicitors on our cases. In addition to our relationship with Sidley Austin LLP, we now have relationships with Morrison Foerster, Akin, Clyde & Co; and Latham & Watkins and are looking to increase our pool of solicitor firms to provide national coverage in the coming year. We are also extremely grateful to these firms for the cash donations they continue to make to support our valuable work.
We are also supported by over 100 barristers from top family law chambers who are expert in family law matters and work on a pro bono basis where clients' cases require this.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The easing of Covid-19 restrictions towards the end of 2021 allowed us to recommence in-person clinics and we now have regular in person clinics in four prisons and a monthly video clinic in a fifth. We have also worked with women from across all twelve women’s prisons in England by phone and video meetings.
In 2022 we:
- held 29 in-person clinics in five prisons;
- took on 59 new cases;
- took on 14 referrals;
- worked with 79 women prisoners in their cases.
_“They have said to me time and again, ‘even though it’s moving at a snail’s pace, we’ve got you for as long as you need us’. That level of unconditional love in legal terms is amazing.”_
The impact of our work has been considerable. Having met a client, we will always seek to reach an out of court agreement with the person with care of the children which can often be successful. However, if that is not possible and it is necessary and appropriate to go to court, we and our team of volunteer solicitors will prepare the case for a hearing and instruct a specialist barrister to represent a client in court. In 2022, we prepared for over 30 hearings in courts throughout England and Wales.
These cases usually require reports from CAFCASS or social services. _“In court you were amazing._ There is often a background of domestic violence, mental health issues _You fought and fought for me_ or other trauma. The cases range from when the mother was the main _and with me to keep my_ carer before arrest and is now trying to maintain contact with a child, to _parental responsibility and_ mothers who have not had contact with their children for some time and _that’s what we got along with_ are trying to re-establish a relationship of some sort with their children. _winning the contact_ There are some mothers who do not know where their children are. The _arrangements order with days_ average case takes about a year from beginning to end with multiple _and times for me to see my son._ hearings and will often need to be reviewed even after the case has _I am ever so grateful.”_ closed.
Examples of cases include where direct contact was successfully negotiated over a 12-month period so that on release the mother is having direct contact with her two children.
In a case of intractable contact, the mother was given supervised contact on a staged basis on her release to be reviewed and develop towards unfettered contact.
We were also successful in getting agreement to letterbox contact for a woman who has had no contact with her children for 8 years.
Page 2
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Fundraising**
We have had another successful year of fundraising and secured voluntary donations of £216,315 comprising a mix of corporate, Trusts and individual donations and more than doubling the amount raised last year. All our donation income in the year was unrestricted and used for our core activity.
This success has allowed us to continue to grow our team and we now have four employees overseeing and coordinating the work of our pro bono legal teams. We are looking to continue to grow the team to enable us to provide more support to more women prisoners across England and plan to take on two new solicitors, one of whom will be based in the North.
## **FINANCIAL REVIEW**
## **Financial position**
Our financial results remained strong in this, our second full year of activity. Total income was £216,315 ( _2021: £104,497_ ) with a net surplus £59,504 ( _2021: £26,282_ ) for the year.
Reserves at the year-end have increased to £88,036 ( _2021: £28,532_ ) all of which is unrestricted ( _2021: restricted reserves of £8,173)_ . The cash balance at the year-end was £107,676 ( _2021: £57,895_ ).
## **Reserves policy**
The Trustees have considered the reserves policy and have determined that unrestricted reserves equating to six months operating costs are appropriate to ensure we can continue to operate and provide services to our clients while responding to fluctuations in our voluntary donations. On this basis, unrestricted reserves of £72,500 would be required. The current unrestricted total of £88,066 includes £40,000 of donations received in December 2022 and which are earmarked for the coming year. In addition, our plans to grow the team will result in a commensurate increase in our operating budget and for these reasons, the Trustees consider the actual level reserves at the balance sheet date to be appropriate.
## **Going concern uncertainties**
As with many charities, we derive all our income from voluntary donations and so remain entirely dependent on the generosity of our donors to continue in operation.
While we have no reason to believe this generosity will reduce or stop, any reduction in voluntary donation income will impact on our ability to maintain operations and in a worst-case scenario, could result in us ceasing to be a going concern.
We believe our fundraising strategies and reserves policy provide adequate protection against this eventuality.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is constituted as a company limited by guarantee, registered under the Companies Act 2006. The governing document of the charity is the Memorandum and Articles of Association dated 23 December 2019 as amended on 27 October 2020 establishing the company under company legislation.
## **Recruitment and appointment of new trustees**
The Directors of the company are also charity Trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association:
- Trustees are elected by members at the Annual General Meeting.
- At other times of the year, the Board of Trustees may appoint a person who is willing to serve either to fill a vacancy or as an additional Trustee, provided the election does not cause the number of Trustees to exceed the maximum permitted.
To maintain a broad skill mix, the Board of Trustees reviews its effectiveness regularly and in the event of particular skills being needed, individuals are recruited to the Board. Potential Trustees are identified from the personal networks of existing Trustees and staff and the use of website advertising. When recruiting new Trustees, we always seek to increase the diversity of the Board.
Page 3
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Risk management policies**
## **Reputational risk:**
The charity may be exposed to reputational risk by representing women who have committed serious offences including violence and harm to children.
We believe that all prisoners are entitled to have their views heard and their cases presented to ensure the authorities responsible for taking decisions about them and their children do so with full knowledge.
We manage this risk with all such cases being examined by a trustee sub-committee who decide on a case-bycase basis what the likely merits of the case are, the likelihood of success and whether it is proportionate to the charity’s resources and reputation to act for them.
## **Financial risk:**
As we are entirely dependent on the generosity of our donors for all our income, the main financial risk we are exposed to is a significant reduction in those donations.
We manage this risk by establishing and implementing a fundraising strategy commensurate with our cash flow requirements and maintaining an appropriate level of reserves.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
12376491 (England and Wales)
## **Registered Charity number**
1192232
## **Registered office**
3 Charles Street Mayfair London W1J 5DD
## **Trustees**
Emily Alexander Camilla Baldwin Ailsa Alexander Ravi Mahey Keith Malkinson Bruce Mauleverer Lady Elizabeth Toulson Olivia Warham (appointed 7 December 2022)
Ailsa Alexander and Lady Elizabeth Toulson retire by rotation and being eligible, offer themselves for re-election at the Annual General Meeting.
## **Independent Examiner**
Christopher Joyce Hysons Chartered Accountants 14 London Street Andover Hampshire, SP10 2PA
Page 4
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Bankers**
Lloyds Bank plc 25 Gresham Street London, EC2V 7HN
## **Solicitors**
Withers 20 Old Bailey London, EC4M 7AN
## **Contact details**
Email: info@nbr.uk.com Telephone: 020 7409 1133 Website: www.notbeyondredemption.co.uk
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the Board of Trustees on 12 June 2023 and signed on its behalf by:
.......................................................... Bruce Mauleverer - Trustee
Page 5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NOT BEYOND REDEMPTION LIMITED**
I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2022.
## **Responsibilities and basis of report**
As the Charity's Trustees of the Company (and also its Directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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 accounts to be reached.
Christopher Joyce Hysons Chartered Accountants 14 London Street Andover Hampshire, SP10 2PA Date:
Page 6
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022**
|**Notes**
Income and endowments from:
Donations and legacies
Expenditure on:
Raising funds
Charitable activities - principal activity
Total
**Net income**
**Reconciliation of funds**
Total funds brought forward
Transfer between funds
**9**
**Total funds carried forward**|**2022**
**2021**
**Unrestricted**
**fund**
**£**
**Restricted**
**funds**
**£**
**Total funds**
**£**
**Total funds**
**£**
216,315
-
216,315
104,497|**2022**
**2021**
**Unrestricted**
**fund**
**£**
**Restricted**
**funds**
**£**
**Total funds**
**£**
**Total funds**
**£**
216,315
-
216,315
104,497|
|---|---|---|
||11,801
-
145,010
-|11,801
729
145,010
77,486|
||156,811
-|156,811
78,215|
||**59,504**
**-**|**59,504**
**26,282**|
||20,359
8,173
8,173
(8,173)|28,532
2,250
-
-|
||**88,036**
**-**|**88,036**
**28,532**|
## CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements Page 7
**BALANCE SHEET AS AT 31 DECEMBER 2022**
|**Notes**
**Fixed assets**
Tangible assets
**6**
**Current assets**
Debtors
**7**
Cash at bank
**Creditors**: amounts falling due within one
year
**8**
**Net current assets**
**Net assets**
**Funds**
Unrestricted fund
Restricted funds
**Total funds**|**2022**
**2021**
**Unrestricted**
**fund**
**£**
**Restricted**
**fund**
**£**
**Total funds**
**£**
**Total funds**
**£**
754
-
754
-
1,951
-
1,951
-
107,676
-
107,676
57,895|**2022**
**2021**
**Unrestricted**
**fund**
**£**
**Restricted**
**fund**
**£**
**Total funds**
**£**
**Total funds**
**£**
754
-
754
-
1,951
-
1,951
-
107,676
-
107,676
57,895|
|---|---|---|
||109,627
-|109,627
57,895|
||(22,345)
-|(22,345)
(29,363)|
||**87,282**
**-**|**87,282**
**28,532**|
||**88,036**
**-**|**88,036**
**28,532**|
||88,036
-
-
-|88,036
20,359
-
8,173|
||**88,036**
**-**|**88,036**
**28,532**|
The Charitable Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.
The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for:
- a) ensuring that the Charitable Company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- b) preparing financial statements which give a true and fair view of the state of affairs of the Charitable Company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Charitable Company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 12 June 20232 and were signed on its behalf by:
Mr Bruce Mauleverer - Trustee
The notes form part of these financial statements Page 8
**NOTES TO THE FINNACIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1 Accounting policies**
## **Basis of preparing the financial statements**
The financial statements of the Charitable Company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The Charitable Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows
## **Income**
All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.
## **Taxation**
The Charity is exempt from corporation tax on its charitable activities.
## **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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the Charitable Company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2 Net income**
Net income is stated after charging:
|**Net income**
et income is stated after charging:|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|Depreciation – owned assets|331|-|
|Rent|12,000|-|
Page 9
**NOTES TO THE FINNACIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **3 Trustees’ remuneration and benefits**
There were no trustees' remuneration, other benefits or payment for expenses for the year ended 31 December 2022 nor for the period ended 31 December 2021.
## **4 Staff costs**
The average monthly number of employees during the year was as follows:
|Administration
No employees received emoluments in excess of £60,000.
**5**
**Comparatives for the statement of financial activities**
Income and endowments from:
Donations and legacies
Expenditure on:
Raising funds
Charitable activities: Principal activity
Total
Net income
Total funds brought forward
Total funds carried forward|**2022**
**No**
**2021**
**No**
4
1
**Unrestricted**
**fund**
**£**
**Restricted**
**fund**
**£**
**Total**
**£**
39,496
65,001
104,497|
|---|---|
||729
-
729
20,658
56,828
77,486|
||21,387
56,828
78,215|
||18,109
8,173
26,282
2,250
-
2,250|
||20,359
8,173
28,532|
## **6 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
|**Cost**
Additions
**Depreciation**
Charge for the year
**Net book value**
As at 31 December 2022
_As at 31 December 2021_|**Computer**
**equipment**
**£**
1,085|
||331|
||754|
||_-_|
Page 10
**NOTES TO THE FINNACIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **7 Debtors: amounts falling due within one year**
|**Debtors: amounts falling due within one year**||
|---|---|
|Prepayments
**Creditors: amounts falling due within one year**
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses|**2022**
**£**
**2021**
**£**
1,951
-|
||**2022**
**£**
**2021**
**£**
-
2,632
7,121
579
1,424
24,052
13,800
2,100|
||22,345
29,363|
## **8 Creditors: amounts falling due within one year**
## **9 Movement in funds**
|**Unrestricted funds:**
General fund
**Restricted fund:**
Training
Total funds|**As at 31**
**December**
**2021**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfer**
**between**
**funds**
**£**
**As at 31**
**December**
**2022**
**£**
20,359
216,315
(156,811)
8,173
88,036|
|---|---|
||8,173
-
-
(8,173)
-|
||28,532
216,315
(156,811)
-
88,036|
## **Transfer between funds**
Reserves of £8,173 have been transferred to the unrestricted fund as it has been subsequently determined that the remaining restricted reserves brought forward from last year no longer had a restriction on their application.
## **Comparatives for movement in funds**
|**Unrestricted funds:**
General fund
**Restricted fund:**
Systems setup, lawyer
training and recruitment
Administrative support
Training
Salaries
Total funds|**As at 31**
**December**
**2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfer**
**between**
**funds**
**£**
**As at 31**
**December**
**2021**
**£**
2,250
39,496
(21,387)
-
20,359|
|---|---|
||-
10,000
(10,000)
-
-
-
15,000
(15,000)
-
-
-
30,001
(21,828
-
8,173
-
10,000
(10,000)
-
-|
||-
65,001
(56,828)
-
8,173|
||2,250
104,497
(78,215)
-
28,532|
Page 11
**NOTES TO THE FINNACIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **10 Related party disclosures**
During the year, the Charity received the services of employees on joint employment contracts with Camilla Baldwin Solicitors, a firm of which Ms C Baldwin is partner, of £51,434 ( _2022: £34,877_ ). At the year end, the Charity owed £1,424 ( _2022: £24,052_ ) to Camilla Baldwin Solicitors which is shown in other creditors.
During the year, the Charity contributed £12,000 ( _2022: £nil_ ) to Camilla Baldwin Solicitors as a contribution towards office occupancy costs and this liability is shown in accrued expenses.
During the year, the Charity paid £4,625 ( _2022: £1,803_ ) to Camilla Baldwin Solicitors as a contribution towards software licence costs.
## **11 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such an amount as may be required not exceeding £1 to the assets of the charity in the event of it being wound up while he or she is a member, or within one year after he or she ceases to be a member.
Page 12