REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED |
30 NOVEMBER 2023 |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED |
30 NOVEMBER 2023 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the year ended 30 November 2023 |
Page |
Reference and administrative details | 1 | to | 2 |
Report of the trustees | 3 | to | 7 |
Report of the independent auditors | 8 | to | 10 |
Statement of financial activities | 11 |
Balance sheet | 12 |
Cash flow statement | 13 |
Notes to the cash flow statement | 14 |
Notes to the financial statements | 15 | to | 27 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
REFERENCE AND ADMINISTRATIVE DETAILS |
for the year ended 30 November 2023 |
TRUSTEES |
REGISTERED OFFICE |
REGISTERED COMPANY NUMBER |
REGISTERED CHARITY NUMBER |
AUDITORS |
Chartered Accountants |
and Statutory Auditors |
Lygon House |
50 London Road |
Bromley |
Kent |
BR1 3RA |
ACCOUNTANTS | ChadSan Limited |
Castle House |
Castle Street |
Guildford |
GU1 3UW |
COMPANY SECRETARY | Caroline Forster |
STAFF | Victoria Marks (Director) |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
REFERENCE AND ADMINISTRATIVE DETAILS |
for the year ended 30 November 2023 |
LEGAL STAFF | Carita Thomas |
Elizabeth Perry |
Frederic Russell |
Hannah Khalifah |
Jamila Duncan-Bosu |
Johanna White |
Joseph Maggs |
Julian Bild |
Kulvinder Gill |
Laura McDonald |
Lindsay Cundall |
Sarah Smith |
Shakila Rathukankanamalage |
NON LEGAL STAFF | Amy Westendarp |
Anna Magyarlaki |
Caroline Forster |
Chloe Munro Pruett |
Katherine Elsayed-Ali |
Kudakwashe Tayengwa |
Rosemary Bacon |
BANKERS | The Co-operative Bank plc |
Business Direct PO Box 250 |
Skelmersdale WN8 6WT |
CAF Bank Ltd |
25 Kings Hill Avenue, Kings Hill |
West Malling |
Kent ME19 4JQ |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED (REGISTERED NUMBER: 08102411) |
REPORT OF THE TRUSTEES |
for the year ended 30 November 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 30 November 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 |
ATLEU's charity purposes as set out in the objects contained in the company's memorandum of association are to promote the interest of those who suffer or have suffered discrimination, trafficking or any other abuse of human rights, or labour, or sexual exploitation by all or any of the following means: |
(a) | Providing legal advice and representation; |
(b) | Relieving immediate needs whilst obtaining legal advice and representation; |
(c) | Contributing to the sound administration of human rights and discrimination law by bringing appropriate legal challenges; |
(d) | Commenting on current and proposed legislation; |
(e) | Contributing to and carry out research into relevant issues and publishing the results to the public; |
(f) | Training and educating support providers, and providers of front-line services; and |
(g) | Promoting public support for relevant protections and fostering understanding of relevant issues in the UK and internationally. |
In furtherance of that object but not otherwise, the trustees have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carried out its objects. |
ATLEU's main objectives for the year have been to provide legal representation to victims of trafficking and labour exploitation assisting them to obtain safety, recovery and redress, as well as access to legal aid; to enhance legal protections available to victims; and to increase public, government and other agencies' awareness of issues faced by them. |
Charitable activities |
ATLEU's core activities include: |
* | the provision of a holistic legal casework service to individual victims of trafficking and modern slavery; |
* | strategic litigation and policy and campaigning work to bring about change in law and policy; |
* | building capacity in legal and support organisations through the provision of training, resources and second tier advice. |
ATLEU's team of lawyers help victims of trafficking and modern slavery in the following ways: |
* | regularise their immigration status through applications for asylum and other forms of lawful residence; |
* | secure appropriate and safe accommodation to aid their recovery; |
* | bring claims for unpaid wages, discrimination, harassment, unfair dismissal and false imprisonment against their traffickers, to hold them to account for the abuse and exploitation suffered; |
* | bring claims against the state for failures to protect them from breaches of their Human Rights and recover compensation for the harm done; |
* | seek compensation for their experience of trafficking and slavery and challenge refusals of compensation from the Criminal Injuries Compensation Authority; |
* | challenge unlawful refusals of legal aid and secure their access to justice; |
* | enforce judgments and tribunal awards for compensation (of up to £300,000) collaborating with City firms working pro bono; |
Public benefit |
ATLEU's main activities and those whom we try to help are described in greater detail above. The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charities Commission. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED (REGISTERED NUMBER: 08102411) |
REPORT OF THE TRUSTEES |
for the year ended 30 November 2023 |
OBJECTIVES AND ACTIVITIES |
Volunteers |
ATLEU is grateful to it's volunteers, who have helped the charity to reach its objectives during the year. |
ACHIEVEMENT AND PERFORMANCE |
Significant activities |
ATLEU currently has 341 cases open. In 2023, ATLEU assisted 285 survivors, with legal matters, and provided 644 second-tier advices and delivered training online and in person to over 1,172 legal advisors and support providers. |
ATLEU holds legal aid contracts in the following five category areas: Immigration, Housing, Public Law, Claims against Public Authorities and Trafficking Compensation Claims (Miscellaneous Matter Starts). |
Our casework highlights include: |
* | In response to a claim for judicial review, the Secretary of State for the Home Department has confirmed that the rate of financial support for victims and potential victims of trafficking under the Modern Slavery Victim Care Contract will be amended on 1 March 2023 so that they all receive the same rate of financial support, regardless of their accommodation status. |
* | The Employment Appeal Tribunal again confirmed that the family worker exemption is unlawful. We continued to campaign with partner organisations until finally in October, 10 years after Mrs Puthenveetil first brought her claim, the government laid legislation before parliament to remove the exemption from April 2024. |
During the year, in addition to representing survivors of trafficking, we have: |
* | Given oral evidence to the Joint Committee on Human Rights, which is conducting an inquiry into the human rights of asylum seekers in the UK, on the horrific rollback of rights and protections for survivors of trafficking and modern slavery, with the Nationality and Borders Act and the Illegal Migration Bill. |
* | Joined other anti-trafficking organisations to call on parliamentarians to mitigate the worst effects of the Illegal Migration Bill which will dismantle the UK's systems of trafficking and modern slavery protection, deny protection to victims of this crime, drive trafficking, and enable perpetrators to act with impunity. |
* | Established our Lived Experience Group to ensure that survivors are at the centre of our policy and practice. The group seeks to redress power imbalances that are perpetuated post exploitation, through direct support, improved services and the legal system. In April 2023, we also launched a coalition to bring together all those who are developing or leading lived experience spaces across the anti-trafficking sector. |
* | Recruited 39 immigration and public law advisers working under a legal aid contract and committed to assisting survivors of trafficking and slavery to ATLAW, a five month training and mentoring programme. Gained 123 new members to ATHUB, our online information and training resource, bringing the total to 733 active users. We've also had 17 new lawyers and 62 support providers register to use our online referrals system. |
* | Launched the Trafficking Compensation Action Group (TCAG) which aims to bring together practitioners who conduct trafficking and modern slavery compensation claims, in order to share best practice, improve access to justice and provide each other with advice and support. |
* | Responded to the National Audit Office consultation on legal aid to highlight the legal advice crisis for victims and survivors of trafficking and modern slavery. There is a huge gulf between demand for legal advice and available supply. Survivors are not able to access timely and quality legally aided advice and representation when they need it, with devastating consequences. |
* | Submitted evidence on the need for a civil remedy of trafficking and modern slavery to be introduced into law, to allow victims to recover compensation from their trafficker more easily, to the Criminal Injuries Compensation Scheme review. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED (REGISTERED NUMBER: 08102411) |
REPORT OF THE TRUSTEES |
for the year ended 30 November 2023 |
FINANCIAL REVIEW |
Financial position |
During the year, the legal income increased from £173,754 to £298,697 and grants increased from £519,063 to £584,045. At the end of the year, the unrestricted funds of the charity stood at £539,110 (2022: £337,384) an increase of £201,726. |
Reserves policy |
The trustees note that ATLEU carries the appearance of relative substantial unrestricted reserves. However, this includes unrealised Work in Progress of £200,634. The trustees' policy is to build up sufficient cash reserves to deal with the day to day fluctuations in income and expenditure and to enable us to cover disbursement costs we incur on cases in advance of being able to reclaim them from the Legal Aid Agency (LAA). The trustees aim to build up sufficient unrestricted cash reserves to ensure that ATLEU can continue to operate for a minimum of 3 months in emergency situations that may arise from time to time and to cover time lags in recovering disbursements paid in advance of repayment by the Legal Aid Agency. However, as a result of the length and complexities of ATLEU's cases and the time taken to bill files to the Legal Aid Agency, it has not yet been possible to achieve this target. |
FUTURE PLANS |
ATLEU's priorities for the current year are to: |
* | To increase provision of high quality, holistic, legal support to survivors of trafficking most in need |
* | To improve protections for survivors of trafficking through strategic litigation, campaigning and lobbying |
* | To develop ATLEU as a model of excellence and good practice, and through strong external relationships strengthen the capacity of others to meet trafficked survivors' needs |
* | To invest in ATLEU's people and build a culture of resilience |
* | To diversify ATLEU's income streams, build capacity and drive efficiency |
These priorities have been agreed in ATLEU's 5 year Strategic Plan (2020 - 2025) which sets out ATLEU's organisational priorities for the next 5 years, why these priorities are important, what we hope to achieve, how we will do it and how we will measure our success. |
A review of our 2020 - 2025 strategic plan is underway. The second half of 2024 we will be undertaking planning and consultation for the development of our next strategic plan which will cover the period 2025 - 2030. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
It was registered with the Charity Commission on 18 April 2013. It is governed by its memorandum and articles of association and the policies made from time to time by the Board of Trustees. |
The Articles and policies refer to the trustees as both trustees and directors as is their position in relation to charity and company law respectively. |
Recruitment and appointment of new trustees |
Trustees are appointed on the basis of their expertise in a particular field. Appointments aim to achieve a balance of needed expertise and experience. In 2024 we are aiming to recruit a minimum of two new trustees to the board. |
Organisational structure |
The charity is governed by a board of Trustees which is responsible for formulating the strategies and policies of the charity including the approval of budgets and the annual accounts. The Board delegates the day to day running of the charity to a Director. |
The Board of Trustees are also the Directors of the company. All members of the Board give their time voluntarily and receive no benefits from the charity. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED (REGISTERED NUMBER: 08102411) |
REPORT OF THE TRUSTEES |
for the year ended 30 November 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Induction and training of new trustees |
A comprehensive induction pack is provided to all new trustees alongside a letter of appointment and role outline. The recruitment process includes potential candidates meeting with the Director and meetings with other members of staff form part of the induction process. |
Key management remuneration |
The average number of full-time equivalent employees during the year was 16. |
ATLEU considers its key management personnel to be the Director who received remuneration related costs of |
£54,891. No employees received remuneration in excess of £60,000. |
Related parties |
Saltworks (Law) CIC is a community interest company which was incorporated in August 2015 and registered as a Community Interest Company in October 2016. ATLEU is the sole member and shareholder of Saltworks (Law) CIC. Saltworks was established as a fee-charging law firm. All Saltworks' profits are re-invested into ATLEU to support the charity's work with survivors of trafficking. |
Saltworks is in its infancy and has to date developed its client base through word of mouth, referrals through former ATLEU clients and through ATLEU's lawyers' reputations and contacts. Over the next five years it seeks to grow its client base and its revenue so that it can provide ATLEU with a significant income stream and contribute to the charity's future sustainability. |
Risk management |
The Trustees consider the principal risks to be: |
* | Changes in law and policy which significantly reduce protections for beneficiaries and makes it difficult to influence and engage with Government on policy and campaigning. Significant capacity is taken up on reactive rather than proactive work; |
* | Ongoing hostile policy environment has long term and more detrimental impact on ATLEU's client base. Whilst the longer term impact is still difficult to predict at present ATLEU's clients are amongst the most vulnerable in society and likely to struggle to access secure accommodation, health services and justice and at risk of detention and removal. Impact of economic downturn is only likely to increase these inequalities and expose them to increased risk of exploitation; |
* | Inadequate reserves to help ATLEU meet any cashflow issues should they arise; |
* | Recruitment and retention of experienced and skilled staff, with the changing labour market bring ongoing issues with recruitment of both legal and other personnel. There is increased likelihood of this as recruitment of advisors is now affecting all legal advice organisations. |
Mitigation of these risks includes: |
* | Taking a proactive approach to raising funds, with a fundraising manager in post since 2022; |
* | Challenging refusals of legal aid and ensuring that management of files is appropriate to maximise this source of income, |
* | Providing high levels of support and supervision to the staff team to ensure their wellbeing and to encourage them to retain a good work-life balance, alongside an ongoing review of benefits that ATLEU can offer staff; |
* | Establishment of a specific policy team within ATLEU. The team includes a Policy Manager who leads on our policy work and development of partnerships with other organisations with a focus on policy and legislative changes that have most impact on our clients. This team also seeks to increase our engagement with and participation of survivors in our work, |
* | ATLEU's risk register and management plans are kept under constant review and discussed regularly at board meetings. |
Beyond these controls, the trustees cannot see how systems and controls can be put in place to further reduce these risks. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED (REGISTERED NUMBER: 08102411) |
REPORT OF THE TRUSTEES |
for the year ended 30 November 2023 |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of Anti Trafficking And Labour Exploitation Unit (Atleu) Limited for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). |
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
In so far as the trustees are aware: |
- | there is no relevant audit information of which the charitable company's auditors are unaware; and |
- | the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. |
AUDITORS |
The auditors, Berringers LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. |
Approved by order of the board of trustees on |
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
Opinion |
We have audited the financial statements of Anti Trafficking And Labour Exploitation Unit (Atleu) Limited (the 'charitable company') for the year ended 30 November 2023 which comprise the Statement of financial activities, the Balance sheet, the Cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). |
In our opinion the financial statements: |
- | give a true and fair view of the state of the charitable company's affairs as at 30 November 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; |
- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
- | have been prepared in accordance with the requirements of the Companies Act 2006. |
Basis for opinion |
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. |
Conclusions relating to going concern |
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. |
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. |
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. |
Other information |
The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon. |
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. |
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. |
Opinions on other matters prescribed by the Companies Act 2006 |
In our opinion, based on the work undertaken in the course of the audit: |
- | the information given in the Report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
- | the Report of the trustees has been prepared in accordance with applicable legal requirements. |
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
Matters on which we are required to report by exception |
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the trustees. |
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: |
- | adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or |
- | the financial statements are not in agreement with the accounting records and returns; or |
- | certain disclosures of trustees' remuneration specified by law are not made; or |
- | we have not received all the information and explanations we require for our audit; or |
- | the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic report or in preparing the Report of the trustees. |
Responsibilities of trustees |
As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. |
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. |
Our responsibilities for the audit of the financial statements |
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the independent auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. |
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: |
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and error, we considered the following: |
- the nature of the industry, control environment and business performance; |
- results of our enquiries to management about their own assessment of the risks of fraud and error; |
- the matters discussed among the audit engagement team regarding how and where fraud may occur in the financial statements and any potential indicators of fraud. |
Our procedures to respond to risk include the following: |
- reviewing the financial statement disclosures and testing to supporting documentation; |
- performing analytical procedures to identify any unusual or unexpected areas that may indicate risks of material misstatement due to fraud or error; |
- addressing the risk of fraud and error through management override of controls, testing the appropriateness of journals, assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. |
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. |
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
Use of our report |
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. |
for and on behalf of |
Chartered Accountants |
and Statutory Auditors |
50 London Road |
Bromley |
Kent |
BR1 3RA |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
STATEMENT OF FINANCIAL ACTIVITIES |
for the year ended 30 November 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 4 |
Investment income | 3 |
Total |
EXPENDITURE ON |
Charitable activities | 5 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 420,873 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED (REGISTERED NUMBER: 08102411) |
BALANCE SHEET |
30 November 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 13 |
Tangible assets | 14 |
Investments | 15 |
CURRENT ASSETS |
Work-in-Progress | 16 |
Debtors | 17 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 18 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 19 |
Unrestricted funds | 337,384 |
Restricted funds | 83,489 |
TOTAL FUNDS | 420,873 |
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 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
CASH FLOW STATEMENT |
for the year ended 30 November 2023 |
2023 | 2022 |
Notes | £ | £ |
Cash flows from operating activities |
Cash generated from operations | 1 | 37,812 | 140,200 |
Net cash provided by operating activities | 37,812 | 140,200 |
Cash flows from investing activities |
Purchase of tangible fixed assets | (1,409 | ) | (4,022 | ) |
Interest received | 246 | 26 |
Net cash used in investing activities | (1,163 | ) | (3,996 | ) |
Change in cash and cash equivalents in the reporting period |
36,649 |
136,204 |
Cash and cash equivalents at the beginning of the reporting period |
384,826 |
248,622 |
Cash and cash equivalents at the end of the reporting period |
421,475 |
384,826 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE CASH FLOW STATEMENT |
for the year ended 30 November 2023 |
1. | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES |
2023 | 2022 |
£ | £ |
Net income/(expenditure) for the reporting period (as per the Statement of financial activities) |
160,320 |
(12,704 |
) |
Adjustments for: |
Depreciation charges | 7,079 | 6,797 |
Interest received | (246 | ) | (26 | ) |
(Increase)/decrease in work-in-progress | (47,226 | ) | 54,296 |
(Increase)/decrease in debtors | (3,983 | ) | 87,699 |
(Decrease)/increase in creditors | (78,132 | ) | 4,138 |
Net cash provided by operations | 37,812 | 140,200 |
2. | ANALYSIS OF CHANGES IN NET FUNDS |
At 1.12.22 | Cash flow | At 30.11.23 |
£ | £ | £ |
Net cash |
Cash at bank and in hand | 384,826 | 36,649 | 421,475 |
384,826 | 36,649 | 421,475 |
Total | 384,826 | 36,649 | 421,475 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS |
for the year ended 30 November 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, with the exception of investments which are included at market value. |
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. |
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
Intangible assets |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at costs less any accumulated amortisation and any accumulated impairment losses. |
Website costs are amortised over the period during which the benefit is expected to occur. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Fixtures and fittings | - |
Computer equipment | - |
Work in progress |
Work in progress is recognised at the point when the outcome of the rendering of services can be estimated reliably. Work in progress comprises of legal services provided by reference to the stage of completion at the end of the reporting period. |
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. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
1. | ACCOUNTING POLICIES - continued |
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. | DONATIONS AND LEGACIES |
2023 | 2022 |
£ | £ |
Donations |
3. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Bank interest | 246 | 26 |
4. | INCOME FROM CHARITABLE ACTIVITIES |
2023 | 2022 |
Activity | £ | £ |
Opening work in progress | Legal advice services | (153,408 | ) | (207,704 | ) |
Legal services income | Legal advice services | 298,697 | 173,754 |
Closing work in progress | Legal advice services | 200,634 | 153,408 |
Grants | Legal advice services | 584,045 | 519,063 |
Training | Legal advice services | 31,008 | 27,173 |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
Trust for London | 40,000 | 16,667 |
The Legal Education Foundation | 118,282 | 138,673 |
Access to Justice Foundation | 105,000 | 52,000 |
Baring Foundation | 1,200 | 30,000 |
Samworth Foundation | 125,350 | 100,700 |
Other grants | 106,056 | 12,394 |
A B Charitable Trust | - | 20,000 |
Maingot Charitable Trust | - | 10,000 |
Anti-Slavery International | 8,096 | 22,674 |
Society of the Holy Child Jesus | - | 20,833 |
Immigration Law Practitioners' Association | 5,033 | 8,796 |
London Legal Support Trust | 12,728 | 18,650 |
Sheffield City Council | - | 37,676 |
The Roddick Foundation | 33,000 | 30,000 |
City Bridge Trust | 21,050 | - |
Therium Access | 8,250 | - |
584,045 | 519,063 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
5. | CHARITABLE ACTIVITIES COSTS |
Grant |
funding of |
Direct | activities | Support |
Costs (see | (see note | costs (see |
note 6) | 7) | note 8) | Totals |
£ | £ | £ | £ |
Legal advice services | 684,936 | 8,788 | - | 693,724 |
Support costs | - | - | 139,288 | 139,288 |
684,936 | 8,788 | 139,288 | 833,012 |
6. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
2023 | 2022 |
£ | £ |
Staff costs | 644,128 | 540,824 |
Recruitment | 10,290 | 2,201 |
Computer costs | 2,809 | 1,600 |
Subscriptions | 5,442 | 3,729 |
Professional indemnity | 1,702 | 1,650 |
Accreditation costs | 4,999 | 6,108 |
Practising certificates | 2,535 | 2,742 |
Cost draftsman | 7,432 | 10,197 |
Case billing | 5,599 | 5,745 |
684,936 | 574,796 |
7. | GRANTS PAYABLE |
2023 | 2022 |
£ | £ |
Legal advice services | 8,788 | - |
The total grants paid to institutions during the year was as follows: |
2023 | 2022 |
£ | £ |
Other Grants | 8,788 | - |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
8. | SUPPORT COSTS |
Governance |
Other | costs | Totals |
£ | £ | £ |
Support costs | 114,583 | 24,705 | 139,288 |
Other |
2023 | 2022 |
£ | £ |
Support | Total |
costs | activities |
Rent & service charges | 47,116 | 45,633 |
Telephone | 2,345 | 2,385 |
Postage & stationery | 7,739 | 8,471 |
Sundries | 2,452 | 1,395 |
Storage | 853 | 585 |
Volunteer & travel costs | 2,239 | 5,478 |
Advertising & publicity | 649 | 1,687 |
Insurance | 1,716 | 1,152 |
Bank charges | 38 | 193 |
Professional fees | 36,035 | 16,869 |
Cleaning | 6,322 | 6,235 |
Amortisation of intangible fixed assets | 2,525 | 2,525 |
Depreciation of tangible fixed assets | 4,554 | 4,272 |
114,583 | 96,880 |
Support costs, included in the above, are as follows: |
Governance costs |
2023 | 2022 |
Support | Total |
costs | activities |
£ | £ |
Auditors' remuneration | 7,200 | - |
Independent examination | - | 5,600 |
Bookkeeping | 17,505 | 16,383 |
24,705 | 21,983 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
9. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Auditors' remuneration | 7,200 | - |
Depreciation - owned assets |
Website costs amortisation |
10. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 30 November 2023 nor for the year ended 30 November 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022. |
11. | STAFF COSTS |
2023 | 2022 |
£ | £ |
Wages and salaries |
Social security costs |
Other pension costs |
644,128 | 540,824 |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Legal advisors | 12 | 10 |
Administration | 4 | 4 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Investment income |
Total |
EXPENDITURE ON |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Transfers between funds | 20,833 | (20,833 | ) | - |
Net movement in funds | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 311,894 | 121,683 |
TOTAL FUNDS CARRIED FORWARD | 337,384 | 83,489 | 420,873 |
13. | INTANGIBLE FIXED ASSETS |
Website |
costs |
£ |
COST |
At 1 December 2022 and 30 November 2023 |
AMORTISATION |
At 1 December 2022 |
Charge for year |
At 30 November 2023 |
NET BOOK VALUE |
At 30 November 2023 |
At 30 November 2022 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
14. | TANGIBLE FIXED ASSETS |
Fixtures |
and | Computer |
fittings | equipment | Totals |
£ | £ | £ |
COST |
At 1 December 2022 |
Additions |
At 30 November 2023 |
DEPRECIATION |
At 1 December 2022 |
Charge for year |
At 30 November 2023 |
NET BOOK VALUE |
At 30 November 2023 |
At 30 November 2022 |
15. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
MARKET VALUE |
At 1 December 2022 and 30 November 2023 |
NET BOOK VALUE |
At 30 November 2023 | 1 |
At 30 November 2022 | 1 |
There were no investment assets outside the UK. |
Unlisted investments |
Saltworks (Law) C.I.C. |
The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial period (year ended 31 July 2022) were: |
Class of shares: Ordinary | % holding: 100 |
2023 | 2022 |
£ | £ |
Aggregate capital and reserves | 9,924 | 18,524 |
(Loss)/profit for the year | (8,600 | ) | 14,333 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
16. | WORK-IN-PROGRESS |
2023 | 2022 |
£ | £ |
Work-in-progress |
17. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Legal aid and disbursements |
recoverable | 28,407 | 35,477 |
Amounts owed by group undertakings |
Other debtors |
Prepayments |
18. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Social security and other taxes |
VAT | 8,935 | 8,086 |
Other creditors |
Pension | 2,731 | - |
Accrued expenses |
Deferred income | 43,548 | 83,489 |
19. | MOVEMENT IN FUNDS |
Net |
At | movement | At |
1.12.22 | in funds | 30.11.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 337,384 | 201,726 | 539,110 |
Restricted funds |
Specialist legal advice | 3,333 | - | 3,333 |
Other | 29,806 | (21,056 | ) | 8,750 |
Delivery of charitable objects and core costs - ABCT |
- |
30,000 |
30,000 |
Transform and innovation fund | 50,350 | (50,350 | ) | - |
(41,406 | ) |
TOTAL FUNDS | 160,320 | 581,193 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
19. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 469,287 | (267,561 | ) | 201,726 |
Restricted funds |
Specialist legal advice | 40,000 | (40,000 | ) | - |
Improving legal provision and quality | 71,030 | (71,030 | ) | - |
Justice first fellowship | 47,252 | (47,252 | ) | - |
Other | 56,056 | (77,112 | ) | (21,056 | ) |
Delivery of charitable objects and core costs - ABCT |
- |
30,000 |
30,000 |
LLST billing coordinator pilot project | 2,728 | (2,728 | ) | - |
Pathways to settlement |
8,096 | (8,096 | ) | - |
Strategic legal fund | 5,033 | (5,033 | ) | - |
Specialist legal advice - Baring |
1,200 |
(1,200 |
) |
- |
Transform and innovation fund | 50,350 | (100,700 | ) | (50,350 | ) |
Help accessing legal support | 105,000 | (105,000 | ) | - |
Delivery of charitable objects and core costs - Roddick Foundation |
33,000 |
(33,000 |
) |
- |
Propel Project | 21,050 | (21,050 | ) | - |
Delivery of charitable objects and core costs - Samworth Foundation |
75,000 |
(75,000 |
) |
- |
Case Grant Agreement | 8,250 | (8,250 | ) | - |
( |
) | (41,406 | ) |
TOTAL FUNDS | ( |
) | 160,320 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
19. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net | Transfers |
At | movement | between | At |
1.12.21 | in funds | funds | 30.11.22 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 311,894 | 4,657 | 20,833 | 337,384 |
Restricted funds |
Specialist legal advice | - | 3,333 | - | 3,333 |
Legal support sector sustainability grant | 32,000 | (32,000 | ) | - | - |
Empower organisations fund | 16,500 | (16,500 | ) | - | - |
Other | - | 29,806 | - | 29,806 |
LLST billing coordinator pilot project | 2,000 | (2,000 | ) | - | - |
Immigration caseworker Sheffield |
20,833 |
- |
(20,833 |
) |
- |
Transform and innovation fund | 50,350 | - | - | 50,350 |
121,683 | (17,361 | ) | (20,833 | ) | 83,489 |
TOTAL FUNDS | 433,577 | (12,704 | ) | - | 420,873 |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
19. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 171,892 | (167,235 | ) | 4,657 |
Restricted funds |
Specialist legal advice | 16,667 | (13,334 | ) | 3,333 |
Improving legal provision and quality | 90,701 | (90,701 | ) | - |
Justice first fellowship | 47,972 | (47,972 | ) | - |
Legal support sector sustainability grant | 32,000 | (64,000 | ) | (32,000 | ) |
Empower organisations fund | - | (16,500 | ) | (16,500 | ) |
Other | 12,394 | 17,412 | 29,806 |
Delivery of charitable objects and core costs - ABCT |
20,000 |
(20,000 |
) |
- |
Victims of trafficking fund | 10,000 | (10,000 | ) | - |
LLST billing coordinator pilot project | 7,456 | (9,456 | ) | (2,000 | ) |
Pathways to settlement |
22,674 | (22,674 | ) | - |
Immigration caseworker Sheffield |
20,833 |
(20,833 |
) |
- |
Strategic legal fund | 8,796 | (8,796 | ) | - |
Specialist legal advice - Baring |
30,000 |
(30,000 |
) |
- |
Transform and innovation fund | 100,700 | (100,700 | ) | - |
Hybrid working package | 1,194 | (1,194 | ) | - |
Help accessing legal support | 20,000 | (20,000 | ) | - |
Delivery of charitable objects and core costs - Roddick Foundation |
30,000 |
(30,000 |
) |
- |
Community Covid Recovery Fund | 37,676 | (37,676 | ) | - |
509,063 | (526,424 | ) | (17,361 | ) |
TOTAL FUNDS | 680,955 | (693,659 | ) | (12,704 | ) |
Specialist legal advice. Funded by Trust for London(TFL) and the Baring Foundation(BF). |
TFL granted the fund to provide specialist legal advice to victims of modern slavery, to regularise immigration status, and to provide advocacy work to improve awareness of victims. |
BF granted the fund to assist survivors of trafficking to secure protection, enforce employment rights, and access compensation. |
Justice first fellowship. This was funded by the Legal Education Foundation to fund a Justice First Fellow. |
Meeting legal needs. This was funded by the Esmee Fairbairn Foundation towards core costs to partner with migrants and refugee survivors of trafficking to tackle systemic injustice and build a just legislative framework through strategic litigation and collaborative policy work. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
19. | MOVEMENT IN FUNDS - continued |
Improving legal provision and quality. This was funded by The Legal Education Foundation to improve the quality, availability, sustainability of legal representation of victims of trafficking and slavery. |
Empower Organisations Fund. This was funded by the Baring Foundation to identify victims and ensure they receive the support they are entitled to. |
Other - This fund was to fund a case worker in Sheffield and support staff through the cost-of-living crisis. |
Victims of trafficking fund. This was funded by Maingot Charitable Trust to support the provision of legal advice to victims of trafficking and slavery to help them rebuild their lives. |
Legal support sector sustainability grant. This was funded by The Access to Justice Foundation for sustaining specialist advice services, increasing access to justice through strategic innovation and ensuring widespread access to justice. |
Immigration caseworker Sheffield. This was funded by the Society of Holy Child Jesus towards an immigration case worker in Sheffield. |
Transform and innovation fund. This fund was granted by Samworth Foundation to transform the organisation's approach to policy work, the role of survivors within the organisation and to develop a programme with a focus on the nexus between forced migration and environmental degradation and its ongoing impact on the survivors of trafficking. |
LLST billing coordinator pilot project. This was funded by the London Legal Support Trust to employ full time Billing Coordinator. |
Pathways to Settlement. This fund was granted in partnership with Anti-Slavery International, funded by Trust for London to support survivors of trafficking in London to gain access to their legal entitlements. |
Delivery of charitable objects and core costs. This was funded by AB Charitable Trust and The Roddick Foundation. |
Strategic legal fund. This was funded by Immigration Law Practitioners' Association to provide assistance and justice for migrants in the UK. |
Community covid recovery fund. This was funded by Sheffield City Council to support for salary costs and office costs in Sheffield. |
Help accessing legal support. This was funded by the Access to Justice Foundation to improve and sustain access to early legal advice and support. |
Hybrid working package. This was funded by the London Legal Support Trust to cover the cost of the hybrid work package. |
ANTI TRAFFICKING AND LABOUR EXPLOITATION |
UNIT (ATLEU) LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 30 November 2023 |
20. | RELATED PARTY DISCLOSURES |
During the year, a donation of £21,828 (2022: £881) was made by the wholly-owned trading subsidiary of Anti Trafficking and Labour Exploitation Unit (ATLEU) Limited. |