2023-03-31-accounts

Charity registration number 1198554 (formerly 1065066) Company registration number 13608398 (England and Wales)

DETENTION ACTION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

DETENTION ACTION

LEGAL AND ADMINISTRATIVE INFORMATION

Management Committee	Katherine Astbury
	John Brown
	Hans Dibobe
	Christina Shearer (resigned February 2023)
	Jacqueline McKenzie (appointed February 2023)
	Jennine Walker
	Caroline White
	Sarah Layton (appointed 27 June 2023)
Chair	Caroline White (resigned January 2023)
	Hans Dibobe (appointed January 2023)
Treasurer	John Brown
Charity number	1198554 (formerly 1065066)
Company number	13608398
Registered office	Detention Action
	Unit 1.8, The Green House
	244-254 Cambridge Heath Road
	London
	E2 9DA
Independent examiner	John Howard FCA
	Azets Audit Services
	2nd Floor
	Regis House
	45 King William Street
	London
	EC4R 9AN
Bankers	The Co-operative Bank
	1 Balloon Street
	Manchester
	M60 4EP

DETENTION ACTION

CONTENTS

	Page
Management Committee's report	1 - 6
Statement of Management Committee's responsibilities	7
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Statement of cash flows	11
Notes to the financial statements	12 - 21

DETENTION ACTION

MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The Management Committee present their annual report and financial statements for the year ended 31 March 2023.

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 memorandum and articles of association , the Companies Act 2006 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).

Principal activity

Detention Action is a registered charity that supports and advises migrants held in immigration detention, primarily at Harmondsworth, and Colnbrook Immigration Removal Centres (IRCs) and those held under immigration powers in UK prisons, and campaigns for reform of detention, deportation and asylum policy in the UK.

Organisational structure

Detention Action (formerly London Detainee Support Group) is a registered charity and limited company (charity no. 1198554, company number 13608398). It was originally established as an unincorporated association in 1993. It started operating as an incorporated entity from April 2022.

The asset transfer from the unincorporated association (charity no. 1065066) to the newly formed incorporated entity took place in April 2022.

Detention Action is controlled by a Management Committee which is elected by Detention Action members at the annual general meeting. The members of the management committee are the trustees and directors of Detention Action for the purposes of charity and company law.

During 2022-23, the organisation employed staff in the following posts: the Director, the Deputy Director, the Communications and Campaigns Manager, the Communications and Campaigns Officer, the Advocacy and Campaigns Coordinator, the Casework Manager, four Casework Coordinators, the Community Support Project Manager, the Community Support Project Officer, the Lived Experience Campaigns Coordinator, and the Operations Manager.

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DETENTION ACTION

MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Review of the year 2022-23

Summary

detention, deportation and asylum systems, on both individual and systemic levels. We were established to provide practical and emotional support to people detained in the Harmondsworth and Colnbrook Immigration Removal Centres (IRCs) at Heathrow. We have since developed our frontline service to support large numbers of the most isolated and vulnerable people detained, through casework, drop-in sessions, and one-to-one visits by volunteers. We have developed advocacy work aimed at ending indefinite detention and play the lead role in the campaign for a strict 28-day statutory time limit. We also run a unique and innovative Alternative to Detention project (the Community Support Project) and coordinate two networks of people with lived experience, Allies for Justice and Families for Justice. We are on the coordination groups for key networks such as Detention Forum and the CrossBorder Forum, and co-group with the Home Office.

In recent years, we have broadened our advocacy approach to include wider public campaigns, cross-party parliamentary work, strategic litigation, and constructive discussions with the Government where possible. We are currently working on a new organisational strategy, ensuring that we are able to work for long-term change whilst maintaining the ability to respond swiftly and effectively to new developments (as evidenced, for example, by our challenge to the UK-Rwanda deal).

Major external developments in 2022-23 included the announcement of the UK-Rwanda partnership. We believed this agreement which would allow the UK to expel people seeking asylum to the East African country without processing their claims - posed a fundamental threat to the international refugee protection system. We were one of the lead claimants in the initial stages of a judicial review challenging this policy.

Our public campaigning has greatly increased in its ambition, reach and impact over the past five years. We now regularly reach thousands of people through our online campaigns and communications.

We continue to lead on promoting community-based Alternatives to Detention (ATDs), an essential part of fundamental detention reform. Our Community Support Project (CSP) enjoyed another successful year, increasing referrals to the projects after unavoidable challenges during the COVID-19 pandemic, and continuing to achieve outstanding outcomes for clients.

A major priority for the organisation remained ensuring that the voices of those with lived experience of detention and asylum are at the heart of all our work. Over the past three years, we have established two new lived experience campaigning groups, Allies for Justice and Families for Justice.

Our casework team continued to provide outstanding emotional and practical support to large numbers of people, keeping direct support to people detained at the heart of everything we do.

Parliamentary Work

Detention Action works towards an end to indefinite detention in the UK as our long-term primary campaigning objective. From the mid-2000s on, we have played a lead role in this campaign. Since 2019, we have worked to develop legislation to introduce a strict 28-day time limit on immigration detention, with robust safeguards. This has played a lead and crucial role in enabling the wider 28-day-time-limit campaign to develop into a practical and detailed policy proposal. We believe that it is now a matter of when not if this major reform will be achieved. Through a cross-party coalition of MPs, we tabled our time limit amendment to a succession of Bills in 2019, 2020 and 2021, winning a historic vote in the House of Lords on the amendment in 2020.

As 2022-23 drew to a close, we began work with parliamentarians and a range of other organisations on a number of proposed amendments to the Illegal Migration Bill (subsequently passed into law as the Illegal Migration Act in July 2023).

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DETENTION ACTION

MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Campaigns work

Beyond ending indefinite detention, we continue to advocate for reform to other aspects of the current detention, deportation and wider immigration systems. We are increasingly widening our focus to address key issues in the asylum and immigration system in the UK, for example the nature of current deportation law and the impact of removal decisions on family members left behinds in the UK.

We have continued the rapid expansion of our public campaign work, increasing our reach and audience. Since the start of 2020, we have increased our supporter mailing list from 10,000 to 24,000, our Twitter following from around 13,000 to more than 30,000, and built an Instagram following of over 8,300 from a standing start. Our spokespeople frequently appear on broadcast and print media, with our profile rising still further given our recent work challenging the Rwanda policy (we gave over 100 television and radio interviews during 2022). Over the years we were also frequently asked to comment on Channel crossings, the detention of children, charter flights, and the crisis in Ukraine. We have created written, image and video content (both in-house and working with external partners) that regularly receives views in the thousands, right up to 50,000 views. We have launched barracks as de facto detention for people seeking asylum.

Casework

Our staff casework team continued to oversee the work of over 60 volunteers, delivering wide-ranging support to people held in Harmondsworth, Colnbrook and Derwentside IRCs, and those held under immigration powers in prisons around the UK.

We work directly with hundreds of people being held under immigration detention powers each year, providing a wide range of practical and emotional support, predominantly through our free helpline and follow-up casework, but also through workshops and one-to-one visits. This direct support to individuals remains at the heart of our work. The provisions contained in the Illegal Migration Act are likely to require a large expansion in the size of the detention estate.

In 2022-23, we continued to offer holistic support to each client, taking the time from our very first conversation to listen in detail to their concerns and to properly understand their present and past situations through a thorough referral process. We acted as a hub of information and a point of contact to enable clients to stay in contact with their legal representatives and other organisations, particularly where they experienced barriers due to limited phone credit, language difficulties or mental health issues.

We referred to and liaised with specialist organisations such as Medical Justice and Bail for Immigration Detainees. We also referred clients for expert legal representation on complex issues including trafficking and unlawful detention.

In response to the increasing demands on the service, during the year we restructured our Casework service, recruiting a dedicated, full-time Casework Manager to oversee four full-time Casework Coordinators and our volunteer team.

Community Support Project (CSP)

Through the CSP, we work with people who would otherwise be detained under immigration powers following a criminal conviction. The project continued to be highly successful. Following an inevitable fall in referrals during the pandemic, the project resumed regular workshops in HMP Huntercombe and HMP Maidstone in 2022, and now has two full-time staff, both frequently working at full-time capacity.

The non-reoffending rate of CSP clients remains very high (95%), and individual outcomes for clients remain highly positive. The challenge ahead is to use the project outcomes to revitalise the push for community-based alternatives to detention. We are working with the Detention Forum to prioritise this advocacy work, and plan to develop a network of agencies working on alternatives to share best practice and cooperate on advocacy.

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DETENTION ACTION

MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Lived experience work

We are committed to having people with lived experience of detention, deportation and asylum at the heart of our organisation and our work at all levels. We believe it is critical that those who have experienced the system lead, advise on and drive forward the movement for reform. We believe that centring the involvement of those with lived experience also makes us stronger, more effective and more accountable as an organisation.

Since 2020, we have established two new lived experience campaigning networks - Allies for Justice (AFJ) and Families for Justice (FFJ) both of which have rapidly become widely-respected and effective change-making groups. Currently made up of six volunteers and one staff member, AFJ is coordinated by our Lived Experience Campaigns Coordinator, who himself has lived experience of the asylum process. AFJ launched publicly in September 2021 and has been very active in lobbying activities around the Nationality and Borders Act and the Illegal Migration Act. FFJ, a network for families affected by deportations, has already received national media attention and held a public launch event in March 2022. In Spring 2022 FFJ launched a milestone report, Separated Families : Unjust Deportations & the Families Left Behind. This report explores the profound impact of forced parental deportation on children and families across a range of areas. We think the report marks a watershed moment, providing a vital tool for engaging parliamentarians and providing an evidence-based foundation for proportionate reform of the deportation system.

Strategic litigation

Where necessary, we pursue strategic litigation as an advocacy tool. We explored this in relation to two major issues in 2022-23.

In April 2022, the-then Prime Minister announced that a Memorandum of Understanding had been signed with the Rwandan government, allowing the transfer of an apparently unlimited number of people seeking asylum to Rwanda after their claims are deemed inadmissible in the UK. Regardless of decisions around their status as refugees in Rwanda, they would have no route of return to the UK. We had serious concerns about the ethics and practicality of these plans. With all of those initially given notices of removal to Rwanda being held in detention, opposing the Rwanda removals policy has been a major objective of our advocacy work over the past year. We were one of the lead claimants in the subsequent initial stages of a judicial review seek to block the policy, which at the time of writing has not removed a single person from the UK.

In autumn 2022, we became concerned about the situation at the Manston short-term holding facility in Kent, where it became clear that hundreds of people (including children) were held being in poor conditions beyond legal limits. Manston was initially a short-term holding facility, at which people could legally be detained for a maximum of 24 hours. We wrote to the Home Office seeking information and eventually threatening legal action. since have to date been held within legal limits, and this is thanks primarily to our action.

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DETENTION ACTION

MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Staff Team and board of trustees (Management Committee (MC))

since joining the charity in September 2018.

having been at Detention Action as Deputy Director since April 2019. James was previously Director of Gatwick Detainees Welfare Group.

We made a number of appointments to the team as we expanded our work in response to growing needs, and had 14 FTE staff positions by the end of the year.

Our longstanding Chair of Trustees Caroline White stepped down from the role in January 2023, after many years of dedicated service.

Christina Shearer stepped down as a MC member at our AGM in February 2023, and Jacqueline McKenzie joined the MC in February 2023. Sarah Layton was appointed to the MC in June 2023.

Future plans

A major priority for Detention Action for 2023-24 will be the development of a new organisational strategy. This will need to reflect the likely changes ahead following the Illegal Migration Act receiving Royal Assent.

We will continue to keep up the pressure for detention, deportation and asylum reform. We will strengthen further the cross-party consensus we have built to end indefinite detention and ensure fundamental reform of the system takes place.

Our new lived experience groups will play a prominent role in articulating the urgency of change, and the need for the voices of those with lived experience to be heard in the reshaping of the immigration and detention systems.

Our frontline work visiting and supporting clients in detention will continue and expand to meet the likely sharply rising needs. We will continue to develop our presence across the prison system.

We will develop our online campaigns work further in 2023-24, exploring innovate ways of building our base and engaging our existing supporters in eye-catching and powerful campaigns.

Financial review

Income for the year ended 31 March 2023 amounted to £885,144 (2022: £642,305). Total expenditure for the year was £863,568 (2022: £691,374). The surplus of £21,576 (2022: Deficit of £49,069) was taken to reserves.

At 31 March 2023 reserves of £244,011 (2022: £222,435) were carried forward of which £Nil were restricted.

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DETENTION ACTION MANAGEMENT COMMirrEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Reserve$ pollcy The Managetnent Lommfftee believes thai re$eNes are necessary to coveT admln15tration in the short lemi. to help protect the charity against unforeseen risks and expenditure and to provide funds for specific projects at short notice. Th9 M8nagemenl Committ98 has decided that unrestrict8d r•serves equivalent ID be￿00n three and five months of oporattng co¥ts should bo hgld. Whgr• r•sèrvos f811 bolow this lèvèl th8 M8nAgg.mAnt P.nmmittaè VAII ¢nQEdVWI Lu IcllbE* addilional In￿Me to make up this deficit. In the evont that r¢?¢rrfe3 exeeed the maximum agreed, the Management Commrttee will (Jraw up a ￿an to spend the excess in Ilne wllh Ihe charlty's alrns. The Management Committ8e reviews the level of rèsèrvès on a quarterfy basis and the reserves policy on an annual basis. At 11 March 2023, lh8 tharity had unrestricted reserves of £244.011. This represented some 3.5 months or opfyrating cos Mana9ement Committgo The members of the Managemeni Committee who held omce ¢urfng the year were". John Brown Hans Dibob8 Christina Shoar•r {until F4bruary 2023) Jaequeiine McKenzle (Trom February 20231 nnine Walker Caroline White Katherine Astbury Signed on behaw oftho Manag8menl Committee. n BTown Treasurer 17 p(. f<r 20zJ

DETENTION ACTION

STATEMENT OF MANAGEMENT COMMITTEE'S RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The Management Committee, who are also the directors of Detention Action for the purpose of company law, are responsible for preparing the Management Committee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Management Committee are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Management Committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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DETENTION ACTION

INDEPENDENT EXAMINER'S REPORT

TO THE MANAGEMENT COMMITTEE OF DETENTION ACTION

I report to the Management Committee on my examination of the financial statements of Detention Action (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the Management Committee of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of financial statements carried out under section 145 of the Charities Act 2011 (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

145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , 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 that in any material respect:

• 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

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

• 3 the financial statements 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 financial statements 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 financial statements to be reached.

John Howard FCA

Azets Audit Services

2nd Floor Regis House 45 King William Street London EC4R 9AN

Dated: 29 November 2023

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DETENTION ACTION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income from: Donations and legacies 3 713,135 171,616 Investments 5 393 - Total income 713,528 171,616 Expenditure on: Charitable activities 6 671,470 192,098 Net income/(expenditure) for the year/ Net movement in funds 42,058 (20,482) Fund balances at 1 April 2022 201,953 20,482 Fund balances at 31 March 2023 244,011 -	Total Unrestricted Restricted Total funds funds (pro-forma) 2023 2022 2022 2022 £ £ £ £ 884,751 499,936 142,333 642,269 393 36 - 36 885,144 499,972 142,333 642,305 863,568 566,763 124,611 691,374 21,576 (66,791) 17,722 (49,069) 222,435 268,744 2,760 271,504 244,011 201,953 20,482 222,435

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The Charitable Company commenced trading in April 2022 and the comparatives represent pro-forma results of the 'old' unincorporated entity for information purposes only.

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DETENTION ACTION BALANCE SHEET ASAT 31 MARCH 2023 2023 2022 Nots$ Curr•nt asset• D8blors Cash at bank and in hand 169.385 236,383 54.939 309,598 406.768 384,637 Credltors: amounts falllng duo wlthln on• y￿r 12 {161,7571 (142,1021 N@t UJFT8nt as$èts ?44.n11 222.435 fuiid RA%trirtftd fiJnd¢ Unrestricted funds 14 20.482 207,953 244.011 244,011 222,435 Tho company is enJU8d to thg exèmption fmrn th8 audit roquirèment contained in section 477 of tl)e CompanfesAct 2006, for th• y•ar •ndod 31 Mareh 2023. The directors acknowledge their responsibilsbes for c4)mplying Wth th8 r8quir8m8nls of th8 Comp8nies Act 2M6 with respect to accountin9 records 8nd thg preparation of financial stattmtrnts. The rntsmbtsrn have not requirad the company to obtain an a[￿lt of ita finanGial ?tat¢m¢nts for th¢ y¢gr in question in ac(xNdance Wlh secth.on 476. These financial stslements have been prepared in accordance with the provisions applicable to companies subjeLt to Ihg small companies regime. The financlal statements were approvgd by the hA8nagement Committeé en .. 11.?..l...bef 2 D2S hn Brow Tr•a$ur•r Company Reglstratton No. 13608398 10-

DETENTION ACTION

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes Cash flows from operating activities Cash absorbed by operations 18 Investing activities Investment income received Net cash generated from investing activities Financing activities Proceeds from borrowings Net cash generated from/(used in) financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2023 £ £ (123,608) 393 393 50,000 50,000 (73,215) 309,598 236,383	2022 £ 36 -	£ (9,190) 36 - (9,154) 318,752 309,598

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DETENTION ACTION

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

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the 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.

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.

The Charitable Company was registered on 8 September 2021 and commenced trading in April 2022 with the transfer of assets from the unincorporated entity (Charity no. 1065066). The comparatives represent proforma results of the 'old' unincorporated entity for information purposes only.

1.2 Going concern

At the time of approving the financial statements, the Management Committee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Management Committee 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 Management Committee in furtherance of their charitable objectives.

Designated funds comprise unrestricted funds that have been set aside by the Management Committee for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors 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.

1.4 Income

Grants and donations are included in the Statement of Financial Activities when the charity becomes beneficially entitled to them. Grants and donations are matched to the period for which they have been made.

The value of voluntary help received is not included in the accounts but is described in the trustees' annual report.

Investment income is included when receivable.

1.5 Expenditure

The cost of the charitable activities consists of the costs incurred by the organisation in carrying out its activities and services. It includes costs directly attributable to those activities and a share of indirect costs necessary to support them.

Governance costs comprise the costs associated with meeting the constitutional and statutory requirements of the organisation and include any audit or costs associated with the strategic management of the organisation.

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.6 Allocation and apportionment of costs

All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs which relate specifically to a particular activity are allocated directly, others are apportioned between different activities on an appropriate basis e.g. time spent, floor area, per capita.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

Over 3 years

1.8 Debtors

Amounts receivable from donors and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

1.9 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.

1.10 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Other creditors and accruals are recognised at their settlement amount due.

1.11 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2 Critical accounting estimates and judgements

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.

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Grants

Unrestricted Restricted funds funds 2023 2023 £ £ The Oak Foundation 196,900 - The Tolkien Trust 40,000 - Paul Hamlyn Foundation 66,000 - Trust for London - 52,500 Barrow Cadbury Trust 24,000 - Esmee Fairbairn Foundation 72,000 - Anonymous 50,000 - Joseph Rowntree Charitable Trust 89,400 - AB Charitable Trust 15,000 - Bromley Trust 20,000 - Fairness Foundation - - Global Strategic Communications Council (GSCC) - 3,116 Network for Social Change - - ILPA - - Refugee Rights Europe - - The Blue Thread - 60,000 NPT Transatlantic - 6,000 Sam & Bella Sebba Charitable Foundation - 50,000 573,300 171,616	Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 196,900 141,917 - 40,000 40,000 - 66,000 - 60,000 52,500 - 50,000 24,000 26,350 - 72,000 60,000 - 50,000 50,000 - 89,400 50,300 - 15,000 15,000 - 20,000 13,333 - - - - 3,116 - 11,641 - - 14,692 - - - - - 6,000 60,000 - - 6,000 - - 50,000 - - 744,916 396,900 142,333	Total 2022 £ 141,917 40,000 60,000 50,000 26,350 60,000 50,000 50,300 15,000 13,333 - 11,641 14,692 - 6,000 - - -
		539,233

5 Investments

Investment income

Unrestricted	Unrestricted
funds	funds
2023	2022
£	£
393	36

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

6 Charitable activities

	Charitable	Charitable
	Activities	Activities
	2023	2022
	£	£
Staff costs	606,945	493,949
Lived experience campaign	10,637	22,470
Training	14,581	5,365
Accountancy	3,663	2,091
Events	1,255	-
Rent	49,087	46,450
Reports & publicity	4,328	1,164
Office costs	3,021	3,697
Bad debts	-	1,500
Legal costs	7,200	8,544
Insurance	1,127	230
Printing, postage, stationery, telephone	9,814	12,726
Travel	8,275	6,916
Volunteer & staff expenses	10,326	7,933
Staff recruitment	3,850	1,534
Publications & subscriptions	5,698	6,396
IT costs	42,647	7,848
Items for detainees	9,853	3,913
Equipment	9,879	8,077
Sundries	10,661	2,389
Staff support	12,254	12,035
Interpreting	11,061	13,782
Consultancy	23,366	18,985
Independent examination	4,040	3,380
	863,568	691,374
Analysis by fund
Unrestricted funds	671,470	566,763
Restricted funds	192,098	124,611
	863,568	691,374

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

6 Charitable activities

(Continued)

7 Management Committee

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

8 Employees

The average monthly number of employees during the year was:

Employment costs Wages and salaries Social security costs Other pension costs	2023 Number 15 2023 £ 527,559 52,226 27,161 606,946	2022 Number 13
		2022 £ 434,966 42,604 23,667
		501,237

No employee received emoluments of more than £60,000 (2022: none).

The key management of the charity comprise of the Management Committee.

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

10 Tangible fixed assets

Cost At 1 April 2022 At 31 March 2023 Depreciation and impairment At 1 April 2022 At 31 March 2023 Carrying amount At 31 March 2023 At 31 March 2022 11 Debtors Amounts falling due within one year: Amounts receivable from donors Other debtors Prepayments and accrued income 12 Creditors: amounts falling due within one year Notes Borrowings Other taxation and social security Deferred income 13 Trade creditors Accruals and deferred income 13 Deferred income Other deferred income	Fixtures and fittings £ 1,783 1,783 1,783 1,783 - - 2023 2022 £ £ - 34,760 3,837 3,997 165,548 16,182 169,385 54,939 2023 2022 £ £ 50,000 - 13,022 12,765 16,667 119,000 7,365 5,164 74,703 5,173 161,757 142,102 2023 2022 £ £ 16,667 119,000	Fixtures and fittings £ 1,783 1,783 1,783 1,783 - - 2023 2022 £ £ - 34,760 3,837 3,997 165,548 16,182 169,385 54,939 2023 2022 £ £ 50,000 - 13,022 12,765 16,667 119,000 7,365 5,164 74,703 5,173 161,757 142,102 2023 2022 £ £ 16,667 119,000
		1,783
		1,783
		1,783
		-
		-
		2022 £ 34,760 3,997 16,182
		54,939
		2022 £ - 12,765 119,000 5,164 5,173
		142,102
		2022 £ 119,000

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

13 Deferred income

(Continued)

Deferred income is included in the financial statements as follows:

Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 April 2022 Released from previous periods Resources deferred in the year Deferred income at 31 March 2023	2023 £ 16,667 119,000 (119,000) 16,667 16,667	2022 £ 119,000
		72,492 (72,492) 119,000
		119,000

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

		Movement in funds	Movement in funds
	Balance at	Incoming	Resources	Balance at
	1 April 2022	resources	expended 31	March 2023
	£	£	£	£
Community Support Project	3,687	-	(3,687)	-
Strategic Detention Reform Project	12,985	155,420	(168,405)	-
Lived Experience Project	3,810	16,196	(20,006)	-
	20,482	171,616	(192,098)	-

The Community Support Project is an alternative to detention that provides transitional support to young exoffenders leaving long term detention, and trains and supports them to participate in campaigning.

The Strategic Detention Reform Project aims to increase Detention Action's capacity to secure change to detention policy and a reduction in the use of detention.

The Lived Experiences Project enables migrants with experience of detention to be heard in public.

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

15 Analysis of net assets between funds Unrestricted funds Restricted funds 2023 2023 £ £ Fund balances at 31 March 2023 are represented by: Current assets/(liabilities) 244,011 - 244,011 -	Total Unrestricted funds Restricted funds 2023 2022 2022 £ £ £ 244,011 201,953 20,482 244,011 201,953 20,482	Total 2022 £ 222,435
		222,435

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DETENTION ACTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year Between two and five years	2023 £ 35,219 - 35,219	2022 £ 35,219 35,219
		70,438

17 Related party transactions

A loan of £50,000 (2022: Nil) was issued to Detention Action by John Brown and the loan was settled on 05 April 2023 .There were no other disclosable related party transactions during the year (2022 - none).

18 Cash generated from operations

Cash generated from operations			2023		2022
			£		£
Surplus/(deficit) for the year			21,576		(49,069)
Adjustments for:
Investment income recognised in statement of financial activities			(393)		(36)
Movements in working capital:
(Increase) in debtors			(114,446)		(20,435)
Increase in creditors			71,988		13,842
(Decrease)/increase in deferred income			(102,333)		46,508
Cash absorbed by operations			(123,608)		(9,190)
Analysis of changes in net funds
	At 1 April 2022	Cash flowsAcquisitions and		At 31 March 2023
			disposals
	£	£	£		£
Cash at bank and in hand	309,598	(73,215)	-		236,383
Loans falling due within one year	-	50,000	(50,000)		-
	309,598	(23,215)	(50,000)		236,383

19 Analysis of changes in net funds

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