ELECTRONIC IMMIGRATION NETWORK COMPANY REGISTRATION NUMBER: 3273715 England CHARITh REGISTRATION NUMBER: 1069147 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021 ELECTRONIC IMMIGRATION NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021 INDEX PAGE TRUSTEES, ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS 10-16 NOTES TO THE ACCOUNTS Report of the trustees lor the year ended 31 December 2021 The tru5tee5 present their annual diTector5' report and finanaal statements of the charity for the vear ended 31" December 2021 which are also prepared to meet the requirements for a directors. report and accounts for Companies Act purposes. The flnandal 5tatement5 comply with the Charitie5 Act 2011, the Companies Art 2006, the Memorandum and Articles of As90£i3tion, and the Accountin8 and Reporting by Charities". Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive I January 20191. Reference and admlnlstratfve Informatli Charity Name.. ELE￿RoNIc IMMIGRATION NETWORK Charlty Number.. 1059147 Company Number.. 3273715 IEnglandl Dlrectors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers servlng during the year and since the year end were as follows.. Key management personnel: Trustees and Olre¢tors Gary Mclndoe Choir of Trustees Colin Brown Treosurer Mandeep Sewa Denise McDowell Geoffrey Care Andrew Jones (appointed 27.1.20221 Offlce manager Alex Ross Re815tered Offlce Office 116 Regus St. James Tower 7 Charlotte Street Manchester Ml 4DZ Independent Eyamlner5 Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M113TQ Bankers Co-operative Bank plc, PO BoX 101, Balloon Street, Manthester, M60 4EP Shawbrook Bank Ltd. Lutea House, Warley Business Park. The Drive, Great Warley, Brentwood, E55ex CM13 3BB Objectives and artivities The purposes of the charity are to aifvance the education of the public by the improvement and diffusion of knowledge and Information about all aspects of immigration, nationality and refugee law and practice. EIN is dedicated to the empowemient and support of or8anisations and Indivlduals whose purpose is to provide advice and support to immigrants and asylum seekers by publishing elertronic informatlon oft migration issues for effective representation, education and debate. The trustees confirm that they have referred to the Charity Commission's guldance on publit benefSt when reviewing the Charitvs aims and objertives, in plannlng future activities, and setting Its policie5 for the year. The charity furthers its charitable purposes for the public benefii by providing access to the latest case law, country Information, legislation and other resources on one site either free, or to subscribers at an affordable price. Thls infom)ation is wtal to those provlding advice and representatlon on immigration, asylum and human rights eases. including appeals. The section of the website for non.subscribers is open to everyone and provldes bespoke resources such a5 the Best Practl¢e Gui(Je to asylum appeals,. latest news and opportunities to advertise forthcoming event5 and trainin8 Opportunities. EIN a150 provldes prattitioners Wlth a directory of country experts which has been complled over the last ten years and Is wldely valued by practitioners and academics. Structure. governance and manaiement EIN is a company limited by guarantee governed by its Memorandum and Articles of Asstxiatlon dated 5 November 1996. It is registered as a charity with the Charity Commisslon and is constituted under a trust deed dated 12 November 1996. Appolntment of trustees As set out in the Articles of Association one third of the trustees shall retire by rotation. Those retirlng by rotation shall be those who have been longest in office, and may offer themselves for re. elettion. Trustee Indurtlon and tralnSng Trustees may be drawn from member or8anisations and are familiar with the work of the charitable company. Trustees receive an induction pack upon election to the Board. The Charity Commission's pack for trustees is sent to new Trustees. Organlsation The board of trustees administers the charity- EIN has a voluntary Board of Trustees, elected, nominated or co-opted and may be vp to 25 individuals. Trustees may be representatives of member organisations or individuals and can co-opt up to 5 more Trustees at the AGM or from time to time as required provided that the total number of co-opted Trustees does not exceed one half of the total. Trustees meet a minimum of once a quarter. with an annual strategy meeting. Trustees are responsible for the Strategic direction and policie5 of the charftable company. A scheme of delegation is in place and day to day responsibllity for the provision of services rests with the Chief Executive. A revlew of our achlevements and perlormance After an extremely difficult 2020, embarkin8 on a period of reflection and planning in order to maintain proper oversight of EIN'5 affairs, the Trustees met fortnightly during the first quarter of 2021. EIN'S staff and board then began the proce55 of reorganisation necessitated by the death of our Chief Executive Shindo Maguire, and Trustee Clyde James. Important 5tafflng decisions were made. resulting in the recruitment of Office Manager Alex Ross and Legal Director Marianne Nienhuis lfrom l January 20221. The Trustees believe the separatin8 out of certain asperts of Shindo's former role into two part-iime p051tions lurther strengthens our commitment to robust corporate governance and stnJcturin& while iaking account of the small size of the charity. The webslte continue5 to maintain a comprehensive database of prSmary and secondary legislatlon In our fleld of work. The ongoing pandemic remained a cause of concern for the subscription model which15 the mainstay of the chariws income. but (Jurin8 2021 we did not see a marked decrease our subscriber base. This is a testament to the resilience of the immigration sector, and we pay tribute once a8ain to those legal aid practitloners and organisations who have weathered the Covld storm. On the members, site, our body of law remains impressive and up to date, benefltlng from the search en8ine's ability to highlight simllar cases. and from the headnotes written by Mark Symes of Garden Court Chambers. to whom WÈ remain grateful. The Best Practice GuSde to Asylum and Human Righis Appeals was once again updated, ready for launch in March 2022. We are grateful to Alison Pickup, Rowena Moffatt and Mark Henderson for their commitment to thi5 online publication which 15 highly valued by practitioners. We would like once again to thank John Kelly and Marianne Nienhuls lin her former contractor rolel for their continuing and invaluable conlribution to the content and technical support for EIN. Thanks also to Claire Bates and Kate Hardman in our back office in Manchester. Flnancial revlew Our main income contlnues to be generated from the subs¢riptions paid by our members. Our pricing structure remained unchanged from the previous financial year. The site continues to be popular within the sertor for advertising job opportunities at reasonable rate5. The experts, directory also brings in a fvrther modest income. EIN finances remain stable and viable, we have managed to increase our total reserves during thbs financial year due to temporary changes to our staffing strurture. Total income in the year decreased by lust over £ll.(MX) to £191,941 and expense5 decreased by £54,301 to £ISI,661 leaving a surplus of £40,280. Imiestment power5 and pollcy The trustees, having regard to the liquidity requirements of operatln8 the charitvi have kept available funds in interest-bearing deposit accounts. Reserves pollcy and golng concern The balance held In unrestricted reserves at 31° December 2021 was £142,901 of whlch £141,830 are free reserves, after allowlng for funds tied up in tan8lble fixed assets. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure and still be able to offer statutory redundancy should the Charity cease to operate for any reason. We calculate that this would equate to approxlmately E104,250 at current levels of activitv. Having re8ard to the reserves and the budget the trustees consider that the charlty is a goin8 concern. Rlsk management The trustees have revlewed and examined the major strategic, business and operational risks which the charity faces and confirm that Systems have been established to enable regular reports to be produced so that necessary steps Can be taken to lessen these risks. Systems of intern31 control have been instituted to provlde reasonable, but not absolute, assurance against materlal mis-statement or loss and to ensure that the assets afe safeguarded against unauthori5ed use. This includes the creatlon of a strategic plan for the charity, the setting of annual budgets and quarterly reporting of finances to the Trustees. Plan5 for Future Perlod5 We consider the appolntment of Alex Ross and Marianne Nienhuis to be central to the charity's plans in 2022 and beyond. Both have already shown tremendous drive in their new roles, and we look foTward to developing our offering. wrthin the scope of our charitable aims, in future. We will continue to keep up with advances techrtology to ensure that we provide a fast, effitient and up to date online service, and maintain our position as a leading yet affordable ￿sOUrce for NGOS, not for profit agencies and immigration lawyers in the UK and beyond. Related partles and Cowoperation wlth other organlsallons None of OUT trustees receive remuneration or other benefrt from their work with the charity. Any Connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Note 17 refers to transactions reported In the current year. Trustees. responslbllities In relatlon to the flnanclal statsments The charity trustees (who are also the directors of Electronic Immigration Network for the purposes of company lawl are responsible for preparing a trustees, annual report and financial staternents in accordance w*th applicable law and United Klngdom Accountlng Standafds Iunited Kingdom Generally Ac¢epted Accounting Prarti¢el. Company law requlres the charlty trystees to prepare fin?nual statements for each year which glve a true and fair view of the State of affairs of the charitable company and of the incoming resources and appllcation of resoLFrces. Including the income and expendItu￿, of the charltable company for that period. In preparing the financial statements, the tTU5tees are requlred to-. Select suitable accounting prinaple5 and then apply them conslstendy- Observe the rnethods and prinoples in the applicable Charities SORP. Make judgments and estlmates that 3re reasonable and prudent. State whether applicable accountin8 standards have been followed, subject to any materlal departures that must be disdosed and explained in the financlal statements.. Prepare the fit)ancial statements on a 80ing concern ba￿$ unless it Is approprlate to presurne that the tharity will continue in business. The trustees are responsible for keepin8 proper accounting records that disdose with reasonable accuracy at any tSme the financial posltlon of the tharity and to enable them to ensure that the finèncial statements comply wff(h the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularstles. v order of the board of trustees Gary Trustee Oate. 23 March 2022 clndoe RD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELECTRONIC IMMIGRATION NF.TWORK I report on the accounts of the company for the Year Ended 31" December 2021. which ar¢ set out on pages 7 to 16. Respective responsibilitics of trustees and ¢iamiDer The trustees (who are also the directors of ihe company for the purp05cs of company law) are responsible for the preparation of the accounts. The Irustees consider thai an audit is nol reqLiired for this year under section 144(2) of the Charilies Act 2011 (the 2011 Act) and thal an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualifi￿ to undertake the examination by being a qualified m¢mber of The Institute of Chartered Accountants in England and Wales. Having saiisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under seciion 145 of the 201 l A¢t ' io follow the procedures laid down in the general Directions given by the Charity Commission under section 145{b) ofihe 201 l Act. and to slate whether particular mallers have come to my attention. Basis of independent examiner's report My examination was carried oul in accordance with the general Di￿tionS given by the Charity Commission. An examination includes a review of the accounting records kept by the charily and a comparison of thc accounts prcscnlcd with those record5. It also includes consideration of any unusual items or disclosur¢s in the accounls. and seeking explanations from you as trusl¢es concerning any such matters. The procedures undertaken do not provide all the evidence ihat would be required in an audit and consequently no opinion is given as to whether the accounl.s present a 'true and fair view, and the report is limited to ihose matters set out in the statement Ixlow. Independent examiner's 5t8tement In conneLlion with my examination. no matter h&s come to my attention: ( l) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting record5 in accordance with seclion 386 of the Companies Aci 2006. to prepare accounts which accord with the accounting records, comply with the accountin8 requirements of seclion 396 of the Companies Aci 2006, , and with the methods and principles of the Statement of Recommended Practice: Accounling and Reporting by Charities have not been met. or (2) to which, in my opinion. attention should be drnwn in order to enable a proper understanding of the accounts ￿ be reached. F.1. Anderson MA FCA cfA Community Accountancy Service Ltd The CJrange, Pilgrim Drive Be.swick. Manche5l¢r. M l13TQ Dale: 23 March 2022 ELECTRONIC IMMIGRATK)N NETWORK STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2021 {incorporatsng Income and Expendiiure Accounti Rèstrlctsd Unrestricted Funds Funds 2021 2021 2021 2020 Not•s INCOME FROM: Charitable Activitses Other Trading A¢tivitr"es Investment Income TOTAL 180.41$ 11.193 333 191,941 180,415 11,193 333 191,941 191,773 11,443 522 203,738 EXPENDITURE ON.. R8i$ing Fund$ Other Charitable ActivitieB 5,209 146.452 5,209 146.452 4,493 201.469 TOTAL 151.661 151,661 205,962 NET MOVEMENT IN FUNDS 40,280 40.280 12,2241 RECONCILIAnON OF FUNDS Totsl funds brought forward 13 102,621 102,621 104.845 TOTAL FUNDS CARRIED FOR¥VARD 142.901 142.901 102,621 The statement of fin8nao1 activ￿8$ I￿￿￿68 all gains and10$8es in the year Ml incoming re$our¢es ¥nd re8ource$ gxpended derive from conb"nulng athifjej The notes on pages 10 10 16 fomi part ol these sco)unts ELECTRONIC IMMIGRATION NEtWORK Reg Co No 3273715 BALANCE SHEET AS AT 31 DECEMBER 2021 2021 2020 Notes FIXED ASSETS Tangible Assets 1.071 580 CURRENT ASSETS Debtors Cash at Bank & in Hand 10 10.028 159,954 22,764 115,389 169.982 138,153 LIABIUTIES: Credilor8'. Amounts falling duo thin one year NET CURRENT ASSETS 141.830 102.041 TOTAL NET ASSETS 142.901 102.621 THE FUNDS OF THE CHARrrY: Restricted Income Funds Unre$triGted Income Funds 14 14 142.901 142,901 102 621 102,621 For the year ending 31 st December 2021 the c¢mpany was gntit18d to Ihe exempts.on from audrt under sects'on 477 01 th* Companies Act 2006 relating lo Small companies. The members have not required the cornpany lo obtsin an audrt of it5 a¢xount$ for the period in question Sn accordance wrth seclion 476, The director5 acknowledge their responsibilities for fA)mplying wilh the requirements of the Act wth respect lo a¢counting records and the p￿parab"on of accounts. These a¢¢ounts have been prepared in accordance tplith the provislon8 applicable to comp•nle$ subject to the $m¥ll companies. regime. Approved on behalf ol the Compan￿5 Board of Trustees.. Trustee Jt4L. Denise McDowell Trustee . Colin Brown Datè. 23rd Marth 2022 The note$ on pagès 10 to 16 form part olthèse accounts. ELECTrONIC IMMIGRATION NETWORK STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST DECEMBER 2021 Notes 2021 2020 RECONCIUATION OF NET MOVEMENT IN FUNDS TO NEr CASH FLOW FROM OPERATING ACTIVITIES Net movement in fund$ Add back.. depreualion Deduct investment Income Decreasellincreasel in debtors Increasel{decrea$el in creditors 40,280 795 13331 12,736 17.9601 12,2241 367 15221 111.9721 26,667 N?t ¢aih used in operating a¢t[v￿•S 45.518 12.318 Cash flows from Invostmont •ctlvlllo$: Interest Purchas¥ of fixed assets Nèt cash provided by Investlng act5viti 333 1286 19531 522 428 94 In¢reaselldecrea8e) in ¢a8h and ¢a$h •qLivalents during the year 44.565 12.410 Cash and Cash equivalents brought forward 11 S,389 102,979 Ca*h 8nd cash •qubval•nt• carri•d forw• 159,9S4 115,389 ELECTRONIG IMMIGRATION NEfwoRK 10 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 I. ACCOUNTING POLICIES lal Basis of preparation and assessment of going concem The accounts (financial statements) have been prepared under the historical Cost convention wrth rtem$ re¢ogni$ed at cost or transathon value unless Othe￿Se ststed In the ￿levant notes lo these aecounts. The financial st*emenls have been prepa￿d in aecord8n¢e wlh the Statement of Recommended Practice Accounbng and Reporb"ng by Chanbes preparing their accounts in accordance with the Financial Reporb"ng Standard applicable in the UK and Republic of Ireland IFRS 1021 Issued January 2019 and the Finanrial Reportsng Stsndard applicable In the United Kingdom and Republic of Ireland IFRS 1021 and the Charibes Act 2011. The charity Constitutes a public ￿nefft enbty as dgfined by FRS 102. The tru$lee$ ¢Msidèr that th•re ar8 no matsrial uncertainbes aboth the charitys ability to continue a5 a going concem Ibl Funds structur• Restricted furnds are funds which are to be Ltsed in accordance with Sp￿Ik re8tn"¢tions Imposed by the donor or trust deed There are no restricted fijnds al the year end Unrestriet•d income funds compnse those fund¥ whith the trustees are free to use for any purpose in furtherance of the charrtable obiecls Unresth"¢Xed funds include desigrthd fijnds where the trust￿8, at their discretion have ¢reated a fund for a specific purpose Further details ol each fund are disdosed in nole 13. Icl Incom• rt¢ognltlon All incorne Is re¢ognise