Charity registration number 1198554 (formerly 1065066) (England and Wales)
Company registration number 13608398
DETENTION ACTION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DETENTION ACTION
LEGAL AND ADMINISTRATIVE INFORMATION
Management Committee Katherine Astbury John Brown Hans Dibobe Jacqueline McKenzie Jennine Walker Sarah Layton (appointed June 2023) Chair Hans Dibobe 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 United Kingdom EC4R 9AN Bankers The Co-operative Bank 1 Balloon Street Manchester M60 4EP
DETENTION ACTION
CONTENTS
| Page | |
|---|---|
| Management Committee's report | 1 - 5 |
| Statement of Management Committee's responsibilities | 6 |
| Independent examiner's report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Statement of cash flows | 10 |
| Notes to the financial statements | 11 - 19 |
DETENTION ACTION
MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The Management Committee present their annual report and financial statements for the year ended 31 March 2025.
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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
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. In January 2021, Detention Action members voted unanimously for the organisation to become incorporated.
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 2024-25, the organisation employed staff in the following posts: the Director, the Deputy Director, the Communications and Campaigns Manager, the Communications and Campaigns Officer, the Casework Manager, four Casework Coordinators, the Community Support Manager, the Community Support Officer, the Lived Experience Campaigns Coordinator, the Fundraising Lead, and the Operations Manager.
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DETENTION ACTION
MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Review of the year 2024-25
Summary
Detention Action works to protect the human rights of those affected by the UK’s 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 a lead role in the campaign for a strict 28-day statutory time limit. We also run an 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-chair the Stakeholder Engagement Group’s detention sub-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 wherever possible.
Key priorities for Detention Action during 2024-25 included work around the UK-Rwanda removals partnership until its cancellation, and parliamentary engagement and briefing targeted in particular at new MPs following the July 2024 general election.
Our public campaigning has greatly increased in its ambition, reach and impact over the past seven years. We now regularly reach thousands of people through our online campaigns and communications. We continued to lead on promoting community-based Alternatives to Detention (ATDs) through our Community Support Project (CSP). 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, and we continued to coordinate two 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.
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DETENTION ACTION
MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Campaigning and parliamentary work
A major focus for Detention Action from spring 2022 to summer 2024 was direct support to people facing potential removal under the UK-Rwanda removals partnership, and campaigning work in opposition to the policy. In 2022, we were joint claimants in the initial landmark legal action against the policy. This led in due course to the Supreme Court finding the policy unlawful in its ruling of November 2023. In Spring 2024, we spoke out against the legislation designed to enable the policy (the Safety of Rwanda Act). We made a successful urgent appeal to the UN’s Special Rapporteurs on trafficking, torture and the human rights of migrants. We petitioned the government and campaigned to highlight the airlines taking money to deliver people into danger. In May 2024, the Home Office carried out raids across the country, detaining more than 100 people. Our Casework team was a lifeline for 32 of the people detained, providing emotional support and advice and connecting them to qualified lawyers. All of those detained were later released. The Rwanda policy was cancelled following the general election.
The 2024 general election saw an unprecedented number of new MPs enter parliament. Backed by research, we knew that many of them would be unfamiliar with the realities of immigration detention and the need for urgent systemic changes. Seeing this as an opportunity, we worked with key sector partners to create a series of briefings aimed at introducing MPs and the public to the facts, figures and realities of immigration detention in the UK, along with recommendations for reform. We joined a parliamentary event in coordination with the Joint Council for Welfare of Immigration (JCWI) and asked Detention Action’s 23,000 email supporters to share the briefings with their local MPs. The briefings had been shared over 600 times by the end of 2024. Central to our recommendations was the call for an end to indefinite detention in the UK, playing a lead role in this campaign since the mid-2000s. By year end, we were working with parliamentarians to explore potential amendments to the Border Security, Asylum & Immigration Bill (2025), including proposals for a strict 28-day time limit to detention with 96 hours as the maximum time a person could be held without judicial oversight.
Casework
Our staff casework team continued to oversee the work of a large team of volunteers, delivering wide-ranging support to people held in Harmondsworth and Colnbrook 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.
In 2024-25, 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.
Community Support Project (CSP)
Through the CSP, we work with people who face the possibility of detention under immigration powers following a criminal conviction. During the year we continued to hold regular workshops in HMP Huntercombe. The nonreoffending rate of CSP clients remains high (94%), and client feedback on support received remains very positive.
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DETENTION ACTION
MANAGEMENT COMMITTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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.
We currently coordinate two lived experience campaigning networks, Allies for Justice (AFJ) and Families for Justice (FFJ). A challenge has been the capacity of both groups due to demands on their volunteer members’ time. We plan to recruit additional volunteers for AFJ during 2025-26.
Over the past two years, our Casework team have recruited a group of volunteers with lived experience (Advocacy Liaison Volunteers), to ensure our frontline work is continuously reviewed through the eyes of those with personal experience of detention.
Staff Team and board of trustees (Management Committee (MC))
There were no changes to our board of trustees during 2024-25.
We welcomed a new Communications and Campaigns Officer in May 2024 and a new Casework Coordinator in November 2024, both replacing previous post-holders.
We had 13.8 FTE staff members by the end of the year.
Future plans
A major priority for Detention Action for 2025-26 will be the finalisation and implementation of our new, long-term organisational strategy, which will set out our priorities and direction of travel for 2025-30. We have updated our Theory of Change and are also looking at how to improve current monitoring and evaluation practices across all of our projects. We have always had a clear mission to address the injustices of immigration detention, but, as immigration policy and practices are moving faster than ever, we want to explicitly map out our trajectory and goals for the next several years. We will still quickly respond to urgent developments but also have a clear plan in place to continue working towards our overarching goals.
The change of gvernment and large number of new MPs, following the July 2024 election, will require us to build new parliamentary relationships as we continue our work building cross-party support for reform.
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 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 2025-26, 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 2025 amounted to £791,893 (2024: £700,087). Total expenditure for the year was £798,939 (2024: £789,708). The deficit of £7,046 (2024: deficit of £89,621) was taken to reserves.
At 31 March 2025 reserves of £147,344 (2024: £154,390) were carried forward of which £1,622 were restricted.
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DETENTION ACTION MANAGEMENT COMMirrEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR ThIE YEAR ENDED 31 MARCH 2025 R¢8•rves poll¢y The Managemenl Committ88 bBli8v8s that r889rv88 arg rsary cov•r admillistratrjn and support Costs in Ihe short lerni, to help proted Ihe eharity against unforeseen rfsks and experditure and to prowde ftsn&$ for spedfie prqects st short notK. The Management CcThmitl88 ha8 deckleé Ihat unt•$tricted r8serv8s eqU4¥ent io beh¥88n three 8nd five monlhs ol operating costs should be fr. Whèr• reserves 1811 below thi& level. the M&nagemenl Comrnitteo will endeavoLtr to raise addit81 inc0rn8 to make up this deficit. In the event that reseNes exeed the rnaximum 8greed, the ManaGement Commltte8 wrfl draw vp a an to SFend the exw$ In lin& wlh the thartty'$ aims. Tho Managomenl Committ98 reviews the l¢vg1 of ro$erves on a ou8rterty b8SiS and th8 reserves poltcy on aft annual At 31 Marth 2025, Ihe charfty had unrestr?•d rose$ of £145.721. This represented some 2.5 mwths ol QP8rating c4)$ts. ManBgement Commltt•• The rnernbers ofthe Management Cornrnillee held office tlLm9 the al were.. Kalhertne Aslbury J¢n Brown Hans Dibobe Jacqudine Mc4<enzie J•nnln8 W81ker Sarah Layton Signed on bohall of lh• Managernont Commfttee. n Brown .tr•asur•r Dated-. '
DETENTION ACTION
STATEMENT OF MANAGEMENT COMMITTEE'S RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025
Law applicable to charities in England & Wales requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the management committee are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Management Committee are responsible for keeping accounting records which 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 Charities Act 2011 and the Statement of Recommended Practice “Accounting and Reporting by Charities”. 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.
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:
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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; and
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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 COMMIThEE OF DETENTION ACTION I report lo th8 Management Committee On my examination of the financial statements of Detention Action Ithe ¢h8rrtyl for the year ended 31 March 2025. R•sponsibllltlo8 and bas1$ ol report As the Management Committee of the charity (and also its dir8ctor5 for the purposes of company lawl. you ore responsibl• for the preparation of the financial statements in acwrdance wth thtr r8quirem8nts of Ihe Companigs Act 2006. Having satisfied mysèll that the financial stalements of the Charity are not tyquired to b& audrted und8r Part 16 01 thè Companies Act 2006 and are eligible for inden(jnt examination, I report in respaet of my examination of the charity's financial statements carriad out under section 145 of the Charities Act 2011. In carrying out my examination I have followed thè Directions givén by the Charity Commission undèr Section 1451Sllbl of the Charitlès A¢t 2011. Ind•p•nd•nt examlnèrfs $tst•fflont Since the charity's gross incom$ exceeded £250.000 your examinér musl be a mèrnber of a body listed in sectK>n 145 of the 2011 Ad. I confirm thal l am qualified lo undertake the examination because l am A member of ICAEW, which is one of Ihe listed bodies. I have completed my examination. I confirm that no matters have come lo my attention in connection wth th OX8minatson giving rne cause to belièv& that in any material respect.. acwunling records were not kept in respect of lh6 charity as requlred by section 386 of the Companies Act 2006. th6 financial statements do nol accord with those records,. or the financial statements do not comply with the accounting wuirements of s8Ction 396 of thè Companies Acl 2006 othèr than any requirément that the financial statements g.ve a t,e and fair Vi8W, **iieh is not a mattèr considered as part of an independent examination.. or the financial slalements have not been prapared in accordance with the mèthods and principth of th Statement of Recommendèd Practice for accounting and reporting by charities applicable to charitiè5 preparing their finanelal statements in accordance wlh the Financial Repo.n9 Standard applicable in the UK and Rèpublic of Ireland IFRS 1021. I have no concems 8nd have come a¢r058 no other matters in connection wlh the 6xamination to which attention should be drawn in th4$ report in ord8r to enable a proper understanding of the financial statements to b¢ reached. John Howard FCA Azets Audlt Servlces 2nd Floor Regis House 45 King William Slreet London EC4R 9AN Vnited Kingdom Dated".
DETENTION ACTION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 578,314 213,579 Investments 5 - - Total income 578,314 213,579 Expenditure on: Raising funds 6 270 - Charitable activities 7 586,712 211,957 Total expenditure 586,982 211,957 Net (expenditure)/income for the year/ Net movement in funds (8,668) 1,622 Fund balances at 1 April 2024 154,390 - Fund balances at 31 March 2025 145,722 1,622 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 791,893 649,864 50,000 - 223 - 791,893 650,087 50,000 270 - - 798,669 739,708 50,000 798,939 739,708 50,000 (7,046) (89,621) - 154,390 244,011 - 147,344 154,390 - |
Total 2024 £ 699,864 223 700,087 - 789,708 789,708 (89,621) 244,011 154,390 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
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.
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DETENTION ACTION BALANCE SHEET AS A T 31 MARCH 2025 2025 2024 Nrf•• Curr•nt •M•ts btor¥ Cash at bank ond In hand 12 22.412 306,726 140.58e 62.468 32&138 203,¢)34 Cr•dltorn: •mourt• lalllng du• wlthln on• y••r 13 1180,7941 148.6441 Net ¢urr•nt88Mts 147.344 1S4,390 In¢orn• fvnd• Renth fvnd8 Unr•thtXed lund$ 145,722 154,390 147.344 iS4.390 Th• ctnyy18 endttad tr) th• ¢xemp¥on th8 audri requlrement ccfftt•ln•d In Mctloft 477 Of1 cthm1esACt 2006. the year ended 31 March 2025. Th• thre¢tor8 acknow thr r•$119$ tr wnptying wllh tho r•wlr•monts of th• Companl•s Act 2006 rosF4¢t to wxounln9 re¢d9 and Iho pr•15tn 01flrndll 8latern•nts. Th• m•rnbers ho not reouSr•d th• company to obtoln an audit of Its finandol tht•mgnts tr the y••r In qu•8tion in aGld•n¢¢ sedort 476. Those ffinandal statement• 1&8v• pr•ptyrgd in •ccordanM Mlh th• provisTrJns app1tlIe lo Compani subiget to th• small ¢ompanie$ regim•. Thè fln8n¢l gtatwn•nts re wov•J by the Mana9•rn•nt C4mmKt•• ffi... .. ...... ........ b*f 2c...XS ohr¢ Brow Tr•••ur•r CoMnY R•9htrnllon No. 13608J•B
DETENTION ACTION
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
| Notes Cash flows from operating activities Cash generated from/(absorbed by) operations 19 Investing activities Investment income received Net cash generated from investing activities Financing activities Repayment of borrowings Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
2025 £ - - |
£ 243,258 - - 243,258 62,468 305,726 |
2024 £ £ (124,138) 223 223 (50,000) (50,000) (173,915) 236,383 62,468 |
|---|---|---|---|
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). 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 or grantors 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 2025
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
In the application of the charity’s accounting policies, the Management Committee are required to make 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 2025
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 50,847 1,535 Grants 527,467 212,044 578,314 213,579 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 52,382 50,614 - 739,511 599,250 50,000 791,893 649,864 50,000 |
Total 2024 £ 50,614 649,250 |
|---|---|---|
| 699,864 |
4 Grants
| Unrestricted Restricted funds funds 2025 2025 £ £ The Oak Foundation 180,050 - The Tolkien Trust 40,000 - Paul Hamlyn Foundation 66,000 - Trust for London - 33,333 Barrow Cadbury Trust 1,000 22,917 Esmee Fairbairn Foundation 60,000 3,129 Joseph Rowntree Charitable Trust 41,750 - AB Charitable Trust 22,000 - Bromley Trust 46,667 - This Day Foundation / TBT - 3,400 This Day Foundation 50,000 - Michael & Betty Little Trust - - Network For Social Change 20,000 - The Legal Education Foundation - 15,000 The Henry Smith Foundation - 40,833 City Bridge Foundation - 38,432 Comic Relief - 52,917 Evan Cornish Foundation - 2,083 527,467 212,044 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 180,050 224,500 - 40,000 40,000 - 66,000 66,000 - 33,333 - 50,000 23,917 24,000 - 63,129 60,000 - 41,750 42,750 - 22,000 22,000 - 46,667 20,000 - 3,400 - - 50,000 50,000 - - 50,000 - 20,000 - - 15,000 - - 40,833 - - 38,432 - - 52,917 - - 2,083 - - 739,511 599,250 50,000 |
Total 2024 £ 224,500 40,000 66,000 50,000 24,000 60,000 42,750 22,000 20,000 - 50,000 50,000 - - - - - - |
|---|---|---|
| 649,250 |
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
5 Investments
| Total | Unrestricted | |
|---|---|---|
| funds | ||
| 2025 | 2024 | |
| £ | £ | |
| Investment income | - | 223 |
| Expenditure on raising funds | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising and publicity | ||
| Advertising | 270 | - |
6 Expenditure on raising funds
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
7 Expenditure on charitable activities
| Charitable | Charitable | |
|---|---|---|
| Activities | Activities | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Staff costs | 620,344 | 605,788 |
| Training | 7,190 | 6,192 |
| Accountancy | 3,586 | 10,203 |
| Lived experience campaign | 350 | 2,025 |
| Rent | 57,807 | 54,276 |
| Reports & publicity | 467 | 1,342 |
| Legal costs | 500 | - |
| Insurance | 1,304 | 1,261 |
| Printing, postage, stationery, telephone | 4,049 | 10,871 |
| Travel | 8,309 | 9,064 |
| Volunteer & staff expenses | 6,701 | 4,507 |
| Staff recruitment | 587 | 1,507 |
| Publications & subscriptions | 3,250 | 5,441 |
| IT costs | 30,625 | 30,560 |
| Items for clients | 8,016 | 8,526 |
| Equipment | 8,389 | 2,576 |
| Interpreting | 18,732 | 11,055 |
| Staff support | 10,375 | 11,555 |
| Sundries | 2,257 | 3,921 |
| Office costs | 2,237 | 2,064 |
| Consultancy | 894 | 4,694 |
| Independent examination | 2,700 | 2,280 |
| 798,669 | 789,708 | |
| Analysis by fund | ||
| Unrestricted funds | 586,712 | 739,708 |
| Restricted funds | 211,957 | 50,000 |
| 798,669 | 789,708 |
8 Management Committee
None of the Management Committee (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 14 | 14 |
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
| 9 Employees Employment costs Wages and salaries Social security costs Other pension costs |
(Continued) 2025 2024 £ £ 543,706 508,250 47,324 72,987 29,314 24,551 620,344 605,788 |
(Continued) 2025 2024 £ £ 543,706 508,250 47,324 72,987 29,314 24,551 620,344 605,788 |
|---|---|---|
| 605,788 |
The key management of the charity comprise of the Management Committee.
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| Cost At 1 April 2024 At 31 March 2025 Depreciation and impairment At 1 April 2024 At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 12 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income |
Fixtures and fittings £ 1,783 1,783 1,783 1,783 - - 2025 2024 £ £ 3,837 3,837 18,575 136,729 22,412 140,566 |
Fixtures and fittings £ 1,783 1,783 1,783 1,783 - - 2025 2024 £ £ 3,837 3,837 18,575 136,729 22,412 140,566 |
|---|---|---|
| 1,783 | ||
| 1,783 | ||
| 1,783 | ||
| - | ||
| - | ||
| 2024 £ 3,837 136,729 |
||
| 140,566 |
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Creditors: amounts falling due within one year
| Notes Other taxation and social security Deferred income 14 Trade creditors Other creditors Accruals 14 Deferred income Other deferred income 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 2024 Released from previous periods Resources deferred in the year Deferred income at 31 March 2025 15 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes |
2025 £ 14,072 157,834 3,536 - 5,352 180,794 2025 £ 157,834 2025 £ 157,834 25,000 (25,000) 157,834 157,834 2025 £ 29,314 |
2024 £ 13,125 25,000 2,876 3,079 4,564 48,644 2024 £ 25,000 2024 £ 25,000 16,667 (16,667) 25,000 25,000 2024 £ 24,551 |
|---|---|---|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
16 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| Movement in funds | Movement in funds | |||||
|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | |||
| 1 | April 2024 | resources | expended | 31 | March 2025 | |
| £ | £ | £ | £ | |||
| Wellbeing Project | - | 1,800 | (178) | 1,622 |
The Wellbeing Project aims to promote the mental health and wellbeing of Detention Action's employees and volunteers, to support them to carry out the charity's activities in a sustainable manner.
17 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 |
2025 £ 53,802 215,210 269,012 |
2024 £ 51,906 207,626 |
|---|---|---|
| 259,532 |
18 Related party transactions
There were no disclosable related party transactions during the year.
| 19 Cash generated from/(absorbed by) operations Deficit for the year Adjustments for: Investment income recognised in statement of financial activities Movements in working capital: Decrease in debtors (Decrease) in creditors (excluding deferred income) Increase in deferred income Cash generated from/(absorbed by) operations |
2025 2024 £ £ (7,046) (89,621 - (223 118,154 28,819 (684) (71,446) 132,834 8,333 243,258 (124,138 |
2024 £ (89,621 (223 28,819 (71,446) 8,333 |
|---|---|---|
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DETENTION ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
20 Analysis of changes in net funds
The charity had no material debt during the year.
- 19 -