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2023-12-31-accounts

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 2023

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 2023

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 16
Detailed Statement of Financial Activities 17 to 18

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023. 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:

and who, through lack of means, would otherwise be unable to access such services to maintain contact with their children.

Page 1

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES Significant activities

The background:

Our mission:

Our mission is to support mothers in prison to re-establish the vital relationship with their children, which will help to minimise the effects that maternal incarceration has on the children and families.

Our Values:

"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."

We meet our objectives by:

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.

Page 2

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES

Contributions of volunteers

We are grateful for the invaluable contribution of our volunteers who have helped by:

We are now working with nine law firms that provide access to around 220 solicitors from trainee to partner level who act as the pro bono solicitors on our cases. We partner with Sidley Austin LLP, Morrison Foerster, Akin, Clyde & Co, Latham & Watkins, DAC Beachcroft, Simmons & Simmons, A&O Shearman and Stephenson Harwood and are looking to increase our pool of solicitor firms to provide national coverage in the coming year.

We are also supported by over 120 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.

Page 3

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In 2023, we opened clinics at two prisons: HMP Styal and HMP Bronzefield. As our team expanded, we were able to take on more referrals from prisons where we are yet to open a clinic, and supported women from all twelve women's prison in England through calls and video calls.

In 2023 we:

"I know you want the best for people like me and no one wants it more than me to be a part of my daughter's life"

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 who has 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 the client in court. In 2023, we attended 75 hearings in courts throughout England and Wales.

"In court you were amazing. You fought and fought for me and with me to keep my parental responsibility and that's what we got along with winning the contact arrangements order with days and times for me to see my son. I am ever so grateful."

These cases usually require reports from CAFCASS or social services. There is often a background of domestic violence, mental health issues or other trauma. The cases range from when the mother was the main carer before arrest and is now trying to maintain contact with a child, to mothers who have not had contact with their children for some time and are trying to re-establish a relationship of some sort with their children. Some mothers do not even know where their children are. The average case takes about a year from beginning to end with multiple hearings and will often need to be reviewed even after the case has closed.

Examples of cases include one where having not seen her children for three years the mother, who is now released, is having regular supervised contact with her child, and enjoying sharing hobbies and cooking together.

In another case having been denied regular telephone contact in prison, after court intervention this has been reinstated. The child was asked their view, and it was clear that the child missed speaking to their mother.

Fundraising

We have had another successful year of fundraising and secured voluntary donations of £271,030, comprising a mix of corporate, charitable trusts and individual donations. 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 five legal staff overseeing and coordinating the work of our pro bono legal teams.

Page 4

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

Financial position

Our financial results for this, the third full year of operations, were total income of £271,030 (2022: £216,315), achieved from voluntary donations, and a net deficit £22,585 (2022: £59,504 surplus) for the year.

Reserves at the year-end have decreased to £65,451 (2022: £88,036) of which were all unrestricted. The cash balance at the year-end was £68,861 (2022: £107,676).

Reserves policy

The Trustees have considered the reserves policy and have determined that unrestricted reserves equating to four-six months of 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 a minimum of £120,000 would be required. The current unrestricted total at the end of 2024 is estimated to be £65,451. As a result, we are actively fundraising to increase our reserves this year, with the aim of finishing 2024 with a level of reserves the Trustees consider 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:

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 5

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT 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 making 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 that decide on a case-by-case 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

Miss E Alexander Mrs C L Baldwin Ms A Alexander Ms R K Mahey Mr K N Malkinson (resigned 9.2.24) Mr P B Mauleverer Lady E Toulson Mrs O Warham Ms C R Cannon (appointed 13.12.23)

Page 6

NOT BEYOND REDEMPTION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Christopher Joyce Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA

Bankers

Lloyds Bank plc 25 Gresham Street London EC2V 7HN

Solicitors

Withers 20 Old Bailey London EC4M 7AN

Contact details

Email: info@notbeyondredemption.co.uk 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.

10/06/2024

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................... Mr P B Mauleverer - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NOT BEYOND REDEMPTION LIMITED

Independent examiner's report to the trustees of Not Beyond Redemption Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

11/06/2024 Date: .............................................

Page 8

NOT BEYOND REDEMPTION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
271,030
EXPENDITURE ON
Raising funds
15,584
Charitable activities
Principal activity
278,031
Total
293,615
NET INCOME/(EXPENDITURE)
(22,585)
RECONCILIATION OF FUNDS
Total funds brought forward
88,036
TOTAL FUNDS CARRIED FORWARD
65,451
Restricted
funds
£
-
-
-
-
-
-
-
2023
Total
funds
£
271,030
15,584
278,031
293,615
(22,585)
88,036
65,451
2022
Total
funds
£
216,315
11,801
145,010
156,811
59,504
28,532
88,036

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 9

NOT BEYOND REDEMPTION LIMITED

BALANCE SHEET 31 DECEMBER 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
3,817
CURRENT ASSETS
Debtors
6
2,139
Cash at bank
68,861
71,000
CREDITORS
Amounts falling due within one year
7
(9,366)
NET CURRENT ASSETS
61,634
TOTAL ASSETS LESS CURRENT
LIABILITIES
65,451
NET ASSETS
65,451
FUNDS
8
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
-
-
2023
Total
funds
£
3,817
2,139
68,861
71,000
(9,366)
61,634
65,451
65,451
65,451
65,451
2022
Total
funds
£
754
1,951
107,676
109,627
(22,345)
87,282
88,036
88,036
88,036
88,036

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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continued...

NOT BEYOND REDEMPTION LIMITED

BALANCE SHEET - continued 31 DECEMBER 2023

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 ............................................. and were signed on its behalf by: 10/06/2024

............................................. Mr P B Mauleverer - Trustee

The notes form part of these financial statements

Page 11

NOT BEYOND REDEMPTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

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.

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continued...

NOT BEYOND REDEMPTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£ £
Depreciation - owned assets 1,379 331
Rent 18,000 12,000

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Administration 6 4

No employees received emoluments in excess of £60,000.

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continued...

NOT BEYOND REDEMPTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2023 1,085
Additions 4,442
At 31 December 2023 5,527
DEPRECIATION
At 1 January 2023 331
Charge for year 1,379
At 31 December 2023 1,710
NET BOOK VALUE
At 31 December 2023 3,817
At 31 December 2022 754
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Prepayments 2,139 1,951
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Social security and other taxes 7,266 7,121
Other creditors - 1,424
Accrued expenses 2,100 13,800
9,366 22,345
8. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 88,036 (22,585) 65,451
TOTAL FUNDS 88,036 (22,585) 65,451

Page 14

continued...

NOT BEYOND REDEMPTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
271,030
(293,615)
TOTAL FUNDS
271,030
(293,615)
Comparatives for movement in funds
Net
Transfers
movement
between
At 1.1.22
in funds
funds
£
£
£
Unrestricted funds
General fund
20,359
59,504
8,173
Restricted funds
Training
8,173
-
(8,173)
TOTAL FUNDS
28,532
59,504
-
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
216,315
(156,811)
TOTAL FUNDS
216,315
(156,811)
Movement
in funds
£
(22,585)
(22,585)
At
31.12.22
£
88,036
-
88,036
Movement
in funds
£
59,504
59,504

Page 15

continued...

NOT BEYOND REDEMPTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

10. 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 16

NOT BEYOND REDEMPTION LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Corporate donations
Trust donations
Gift Aid
Fundraising event income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Social security
Pensions
Rent
Sundries
Just Giving fees
Charitable activities
Wages
Social security
Pensions
Rent
Insurance
Telephone
Repairs and maintenance
Advertising
Sundries
Postage and courier
Case legal fees
Training and recruitment
Event costs
Travel
2023
£
8,783
98,087
153,500
177
10,483
271,030
271,030
11,550
900
285
2,311
322
216
15,584
194,178
15,868
4,657
13,378
4,544
491
5,054
180
14
2,557
689
4,058
540
982
247,190
2022
£
39,773
66,528
109,493
521
-
216,315
216,315
9,212
288
215
1,541
329
216
11,801
93,318
6,698
1,977
8,918
1,951
-
-
2,880
-
438
413
1,850
628
2,070
121,141

Support costs

This page does not form part of the statutory financial statements

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NOT BEYOND REDEMPTION LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Support costs
Management
Wages
Social security
Pensions
Rent
Sundries
Staff entertaining
Information technology
IT equipment
IT costs
Website costs
Office and computer equipment
Governance costs
Accountancy fees
Legal fees
DBS checks
Commission and contact costs
Total resources expended
Net (expenditure)/income
2023
£
11,550
900
285
2,311
-
1,228
16,274
667
6,863
986
1,378
9,894
2,400
993
990
290
4,673
293,615
(22,585)
2022
£
9,212
288
215
1,541
85
552
11,893
35
5,550
2,014
331
7,930
1,800
1,826
420
-
4,046
156,811
59,504

This page does not form part of the statutory financial statements

Page 18