ELECTRONIC IMMIGRATION NETWORK COMPANY REGISTRATION NUMBER: 3273715 England CHARITY REGISTRATION NUMBER: 1059147 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 ELECTRONIC IMMIGRATION NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 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 for the year ended 31" December 2022 The trLtstees present their annual directors. report and finanaal statements of the charity for the year ended 31" December 2022 which are also prepared to meet the requlrements for a directors, report and accounts for Companies Aci p¥Jrposes. The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191. Reference and admlnlstratlve Informatlon Charity Name.. ELECTRONIC IMMIGRATION NETWORK Charlty Number.. 1059147 Company Number.. 3273715 (Énglandl Dlrectors and trustees The dlrectors of the charitable company Ithe charity) are its trustees for the purpose of tharlty law. The trustees 3n¥J officer5 5ervin8 during the year and slnce the year end were as follows.. Key management personnel: Trustees •nd Dlrecto Gary Mclndoe Chtsir of Tru5rees Colln Brown Tre05urer (re5wned 4 Aprll 2022J Mandeep Sewa Iresigned IQ December2022J Denise McDowell Geoffrey Care Andrew Jones (oppointed 2tyJonuory 2022) {oppointed IQ December 2022) Rhebè Glazler Offlce manager Alex Ross Reglstered Office Office 116 RÈgus St. james Tower 7 Charlotte Street Manchester Ml 4DZ Independent Examlners Community Accountancy Service Limited The Grange, Pilgrim Drive Beswick Manchester MII 3TQ Bankers Co-operative Bank plc, PO Box 101, Balloon Street, Manchester, M60 4EP Shawbrook Bank Ltd, Lutea House. Warley Business Park, The Drive, Great Warley. Brentwood, Essex CM13 3BB Oblectlves and activities The purposes of the charity are to athance the education of the public by the Improvement and diffusion of knowledge and information about all aspects of immigr3tion, nationality and refugee law and practice. EIN is dedicated to the empowemient and support of or8anisations and individuals whose purpose is to provide advice and 5UPPOrt to immigrants and asylum seekers by publishing elertronic informatlon on migration issues for effective representation, education and debate. The trustees confirm that they have referred to the tharity Commission's guldance on public benefit when revleY45ng the Charrtv's alms and objertives, In planning future activities, and setting its pollcles for the year. The charlty furthers Its charitable purposes for the public benefit by provlding access to the latest case law, country information, legislation and other resources on one slte either free, or to subscribers at an affofdable price. Thls Information is vital to those providing advice and representation on immi8ration, asylum and human rights cèses, includin8 appeals. The section of the websiie for non-subscribers is open to everyone and provide5 bespoke resources such as the 8est Practice Guiile to asylum appeals.. latest news and opportunities to advertise forthcomlng events and training Opportunities. EIN also provides practitloners with a directory of country experts which has been complled over the last ten years and is widely valued by practitioners and academics. Structure• Bovernan¢e and management EIN is a company Ilmited by 8uarantee governed by its Memorandum and Articles of A550ciation dated 5 November 1996. It is registered as a charlty with the Charity Commisslon and is constituted under a tTUSt 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 retiring by rotation shall be those who have been longest in office, and may offer themselves for re- electlon. Trustee Inductlon and tralnlng Trustees may be drawn from member organisations and are farniliar with the Work of the charitable company. Trustees receive an induction pack upon election to the Board. The Charity Commlsslon's pack for trustees is sent to new Trustees. Organlsatlon The board of trustees administers the charity. EIN has a voluntary Board of Trustees. elected, nominated or co-opted and may be up to 25 individuals. Trustees may be representatives of member or8ènisations or individuals anil can co-opt up to 5 more Trustees at the AGM or from time to time as requlred 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 strète8y rlleeting. Trustee5 are responslble for the strategic direction and policies of the charitable company. A scheme of delegation is in place and day to day responsibil￿ for the provision of Se￿iCe$ rests with the Chief Executive. A rwlew of our achievements and perforrn•nce The year saw further primary legislation in the form of the Nationallty and Borders Act 2022, and numerous changes to Immigralion Rules afferting all aspects of immigration and asylum practi￿. The need for the affordable, comprehensive resources that EIN provides is more acute than ever. 2022 saw slgniflcant changes In the way EIN is run. Our Legal Dirertor Marianne Nienhuls hit the ground running In January, and is taklng the charIt￿S work io a 8rowin8 number of firm5 and organisations. Thls more proactive approach is much welcomed. The year also saw the retirement from the Board of Trustees of Colin Brown, a vital part of EIN'5 governance in recent years. He has provided- as a trustee and latterly treasurer- invaluable guldance and financSal acumen to the ¢haritVs operations, and will be sorely mlssed. I would like to pay particular tribute to the tireless work John Kelly undertakes for the slte. Its relevance is second to none because of John's dS1igence and sklll. We have welcomed a new trustee- Rheba Glèzler. formerly of IAS- and look fotward to working wlth her In the future. On the rnembers, slte. our body of case law remain5 impressive and up to date, benefltlng from the search engine's abllity to highlight simllar cases, and from the headnote5 written by Mark Symes of Garden Court Chambers, io whom we remain grateful. The Best PrartSce Guide to Asylum and Human RSghts Appeils was updated in March. We are grateful to Alison Plckup, Rowena Moffatt and Mark Henderson for theif commitment to this online publication which 15 hlghly valued by prartitioners. We would like once again to thank Alex Ros5, aaire Bates and Kate Hardman who rernain the englne room of the or8anisètion at our office in Manchester. Flnan¢lal revlew Our main income continues to be generated from the subscriptions paid by our members. Our pricing structure remained unchanged from the previous flnancial year. The site continues to be popular within the settorfor advertisi￿ job opportunities at reasonable rates. The experts, directory also brings in a further modest income. EIN finances remain stable and viable, we hive managed to increase our total reserves durlng thls financial year due to temporary changes to our stafling structure. Total income in the year increased by just over £9.8￿ to £201.771 and expenses deC￿aSed by £31.769 to £183,430 leaving a surplus of £18,341. Investment powers and policv The trustees, having resard to the liquidity requirements of operating the charity, have kept available funds in Interest-bearing deposit accounts. Reserves polScy and golng concern The balance held in unrestricted reserves at 31° December 2022 was £161,242 of which £160,085 are free reseNes, after allowlng for funds tied up in tangible fixed assets. The trustees aim to malniain free reserves in unrestricted fLtnds at a level which equales to approxlmately six months of unrestricted charitable expenditure and still be able to offer statutory redundancy should the Charlty cease to operate for any rea50n. We calculate that this would equate to approxlmately £104,250 at current leve15 of activity. Having reB3rd to the reserves and the budBet the trustees conslder that the charity is a golng concern. Rlsk management The trustees have reviewed and examined the major strategic, business and operational rlsks 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 internal control have been institvied to provide rea50nèble, but not absolute, assurance against materlal mis-statement or loss and to ensure that the assets are safeguarded against unauthorised use. This includes the creation of a strategic plan for the charityi the setting of annual budgets and quarterly reporting of finances to the Trustees. Plans for Future Perlods Governance of the charity continues to be strong. and the Trustees are pleased at the way our Legal Director and Office Manager work together in cornplementing roles. Both have shown tremendous drive in their respective roles, an(J are developing a programme of webslte and outreach developments that will ensure EIN continues to thrtrve. Related partles and Covoperatlon with other organisations None of Our trustees receive remuneration or other benefrt from their work with the charlty. Any connettlon between a trustee or senior mana8er with any service provider5 rnu5t be disclosed to the full board of trustee5 in the same way as any other contrattual relationship with a related party. Note 17 refers to transattions reported in the current year. Trustees. responslbllhle5 in lelatlon tothÈ finandal statements The charity trustees (who are also the dlrectors of ElertronK Immi8ratlon Network forthe purposes of company lawl are responsible for preparing a trustees. annual report and ffinancial statements In accordance with applicable law and United knngdom knounting Standards Iunitèd Kin8dom Generally Accepted Accountin8 Practice). Company law requires thè charity trustees to prepare financial ststements for ea¢h year which give a true and fair view of the state of affarrs of the d)aritsblÈ tompany and of the Incoming resources and application of resources. in¢ludin8 the income and expenditure. of the charitable company for that perlod. In preparlng the financial ststements. thetrustee5 are required to: Selert sultable accounting princlples and then app￿ them conslstentty: Observe the methods and prfnciple5 In the applicable tharities SORP,. Make lud8ments and estlmates that are reasonable and wudent,. State whether applicable accountln8 Standards have been folk)wed. subjert to any materlal departure5 that must be disclosed and explalned in the financial statements; Prepare the finandal statements on a going contsm basls U￿eSS it is appropriate to presume that the tharity wlll contlnue In buslnes The trustees are responsib￿ for keeping proper accounting records that disclose wlth reasonable accuracy at any tlme the financlal posrtlon of the charlty and to enable them to ensure that the nanclal statements compty woih the Companles Act 2CK6. They a￿ also responsible for safeguarfllng the assets of the charlty and tak1￿ reasonable stepsfor the Preventlon and detectlon of fraud and other irregutarlibes. v order of the board of trustee ry Mclndoe Trustee Date.. 3rf Aprll 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELECTRONIC IMMIGRA TION NETWORK I report on the accounts of the company for ihe Year Ended 31" December 2022, which are sei oul on pages 7 10 16. Respectiv¢ responsibiliti￿ of trustees and examiner The trustees (who are also the direclors of the Company for the purposes of company law) are responsible for the preparation of the accounts. The truslees consider that an audit is nol requircd for this year under section 144(2) of the Charities Aci 2011 (the 201 l Act) and that an independent examination is needed. The charity is required by company law lo prepare accrued accourtls and l am qualified to undertake the examinaiion by being a qualified member of The Institute of Chartered Accountants in England and Wales. Having satisficd myself thai the charity is not subject to audit under company law and is eligible for independent examination. it is my responsibility to= examine the acwunts undcr seciion 145 of the 2011 Act ' to follow the procedures laid down in the general Directions given by the Charity Commission undcr scclion 145{b) of ihe 201 l Act. and to state whether particular matiers have come lo my atlention. Basis of independent examiner'5 r¢porl My cxam ination was Carried oiil in accordance with ihe general Direciions given by the Charily Commission. An examinalion includes a review of the accounting records kept by the charily and a comparison of the accounts presented with those records. li al80 includes consideration of any unusual iiems or disclosures in the accounts. and seeking explanalion5 from you as trust¢C5 conceming any such matters. The procedures undertaken do not provide all the evidence thai would be required in an audit and Consequently no opinion is given as to whether the accounts present a 'tNc and fair view, and the report is limited to those inatters set out in the statement below. Independent examiner's statemenf In conneclion wilh my examination, no matter has come to my attention.. ( l) whieh gives me reasonabl¢ cause tn believe that in any material respect the requirements to keep accounting records in accordance with section 386 ofthe Companies Acl 2006. and to prepare accounts which accord with the accounting records. comply wilh th¢ accountin8 requirements of section 396 of ihe Companies Act 2006, and with the meth(bds and principles of the Statement of Recommended Practice: Accounting and Reportin8 by Charilies have not been met- or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts lo be reached. EL Anderson MA FCA cfA Community Accountancy Service Ltd The CJrange, Pilgrim Drive Beswicl Manchesler. M I13TQ Date.. 3 April 2023 ELECTRONIC IMMIGRATION NEtWORK STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2022 (incorporabng Income and Expendrture A¢¢ount} Restrfet Fund* 2022 Unrestricted Funds 2022 2022 2021 Notes INCOME FROM.. Chantsble Activitiès Other Trading Activities Investment Income TOTAL 187.456 13.945 370 201,771 187.456 13,945 370 201,771 180,415 11,193 333 191,941 EXPENDITURE ON: Raising Funds Oth•r Charitable Activitie$ 6,593 176.837 6,593 176,837 5,209 146,452 TOTAL 183,430 183,430 151,681 NET MOVEMENT IN FUNDS 18.341 18,341 40.280 RECONCILIATION OF FUNDS Total funds brought forward 13 142.901 142.901 102.821 TOTAL FUNDS CARRIED FORWARD 13 161,242 161,242 142,901 The stslement of financial acts"V￿es indudes all gains and loMe8 in the year. Al incomlng r•sour¢es and re￿￿real expended derive frcm conb'nuing activities. The notes on pages 10 10 16 form part of these accounts. ELECTRONIC IMMIGRATION NEtWORK Reg Co No 3273715 BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 Notss FIXED ASSETS Tangible Assets 1.157 1.071 CURRENT ASSETS Debtors Cash al Bank & in Hand 10 14.967 169.694 10.028 159,954 184,661 189,982 LIABILITIES: Creditors." Arnounts fallin9 due within one year NET CURRENT ASSETS 160.085 141.830 TOTAL NET ASSETS 161.242 142,901 THE FUNDS OF THE CHARITY: Restricted Income Funds Unreslrict6d Income Fund$ 14 14 161 242 161242 142 901 142 901 For the yoar ending 31$t D0￿MIl￿r 2021 the company was ontiued to the exemptson from gudil under secbon 477 01 the Companies Act 2006 retsbng lo small companies. The members h¥ve not required the company to obtsirt an audrt of its accounts for the period in question in accor(Jance wth seckn'on 476, The directors aCkno%￿edge their re8PDnsibilibe$ for ¢omptying wth the requirtments of the Act with respect lo accounting records and the pr*parath"on of accounts. These accounts have been prepared in 8￿rdanCe ￿ the provis￿n$ applicab￿ lo companies subjed to the small companies, regime. Approved on behalf of the Companls Bwd of Trustees.. Trusl¢e Denise McDowell Trugte• - Gary Mclndoe Dale. 3rd April 2023 Tho notes on pages 10 10 16 fomi part of these accounts. ELECTRONIC IMMIGRATION NEfwioRK STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST DECEMBER 2022 Notes 2022 2021 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES Net movernenl in funds Add back. depreciabon Deduct investment income Decreasellincreasel in debtors Increaselldecreasel irt ¢reditor$ 18,341 845 13701 {4,939) 13,5761 40,280 795 13331 12,738 17.9601 Not cash u$•d In operating actlvltlo• 10,301 45,518 Cash flows from Invostsnont act1v1t1￿. Interest Purchas8 ol fixed assets Not cash provlded by In¥￿tIng •ctlvltl•s 370 931 15611 333 19531 Increaselldetrea￿l in cash and cash equwalents during the year 9,740 44,565 Ca8h and cash equival8nl$ broughl forward 159,954 11 5,389 Cash and cash •qubval•nts urrl•d forward 169,694 159,9S4 ELECTRONIC IMMJGRATION NETWORK 10 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 1. ACCOUNTING POLICIES lal Basis of preparation and assessment of going concern The accounts (financial statements) have been prepared Under the historical cost convention with items recognised at cost or Iran8athon value unle38 otherw8e 8tsled in the relevant notes lo these accounts. The financial statements have been prepared in acLordance with the Staternenl of Rtr¢ommènded Pradice". Accountr'ng and Reporting by Charthes preparing their accounts in accordance with the Finanual Repo￿ng Stsndard applicable in ihe UK and Republic of Ireland IFRS 1021 issued JanLbary 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Chanties Act 2011. The charity constitutes a public benefit enuty as defined by FRS 102. Th• Irust•és consider that there are no material un¢ertainlie$ about th8 ¢hority$ abilty lo continue as a going ¢oncem. Ibl FundJ structure Re31nctèd funds are tunds which are lo be used in 8¢¢ordance wth 5P8ufic restn"cts"on$ impo$ed by the donor or trust deed. There are no restricted funds at the year end. Unrèstricted income funds ￿MpriSe thosè funds whith the twstees are free to u88 for any purpos• in furtherance ol the charitable objects. Unrestricted lunds indude designated funds ￿ere the trustees, at their discretion h•vg Created a fvnd for a specific purpo$$. Further details of each fLbnd are di$¢losed in note 13. Icl Income recognltlon All income is recognised once the charity has entrtltrmenl lo the income, il is probabl8 that tho Income will be receiv•d and the amount of income reuNabl• can be measured reliably Donation3 are r•wnised when the chanty ha$ b¥en nots'fied in writing of both the amount and 5etUement date In the event that a donation Is subject to conditions that require a level ol performanc& before the charity is enlived lo thè funds, the income i¥ d•ferrod and not recognised unts"l either Iho$g conditions a￿ fully mel. or the fuffilmgnl of those conditions is ¥tholly wrthin the ￿ntrol of the chanty and rt Is probable Ihal tho$• condibons will be luffilled in the reporting period. Interest ¢)n fund$ held on depo811 1$ induded when receNable and tho amount can be me88ured reliably by the cFianty." this Is nomialty upon notsficabon of the interest paid or payable by the bank. Idl Expondlturn Recognltlon Liabilities are re¢ognised as expenditure as soon as there 1$ ¥ legal or constructive obli98tion commith'ng the Charity to that expendrture, rt Is probable that setllement will be required And the amount of the obligats'on can be me8$ured reliably. l expenditure is accounted lor on an accruals ba￿8. Ml expen$e$ including 5VPPOrt costs and gevemance c08ts are allocated or #pwrtiongd to the app1￿#blO expenditure headings. F￿ mor8 infomiation on this attn'bubon refer to note (Q below. 101 Irrèeoverable VAT Irrecoverable VAT is chaTg¢d agoinst the expenditure heading for which il w8$ incurred. In Alloeatlon of ¥upport and govornance ¢osts Support costs hav¥ been allocated betsyeen governano costs and other support costs Govemance Costs ¢omprise all c¢$ts involving the public accounta￿"lIty of the charity and ils ￿MplianCe wth regulation and good prath"ee. These ￿31S indude costs related lo independent examinabon and18gal lees together wlh an apportionment of overhead and support costs. Governance ¢osts and support eosts relating lo charitable ac￿V￿.e3 have been apporty'oned based on stsff time and facilities used In each acbvrty The allocab'on of 5UPPOrt and goveman¢e costs is analysed in note 6. ELECTRONIC IMMIGRATION NETWORK 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Ig} Charftablè Actlvltl8s Costs ol charrtable activ￿"e8 include govemance costs and an apportionment of support costs as Bh0￿ in Note S. (h) Tangible fixed a33ets and deprnclatlon Fixed assets are induded in the aetounts at nel book valuè. Additions ol a single rtem or a group of similar assets exceeding £500. are capitalised at cost Ivaluabon for donated as5etsl Depreciatson is provided lo vrrile off the cost less the esb"mated re$idual value of langible fixed assets over their esknmated usefvl lives as follow8.. Computer Equipment 33.33% on cost Fumiture & Equipment 33.33% on cost Websrte development costs •￿ ¢harg•d against expenditure as inc#Jrred. 11 Taxatlon The Organisa￿on is exempl from income tax by reason of rts charitable ststus. Incorne lax suffered on Investmènt inc¢>me is reclaimed in lull. Th? Ch•rity 1$ regi$t•r&d for VAT. ti} P•n•l¢ns The charity curyenlty ¥dministers eontribukn'ons to a penS￿n sthemes on ￿half of individual8. The charity offers access to a defined contribution Istakeholderl pension scheme. Contributions are charged to the income and expenditure account wh8n incurred. The ¢harity has no liability beyond making its contributions ar￿ paying acro$$ the deduc*"ons fi)r the employ¥¥'8 onlributions. Ikl Contingent Il•bllltl•• A contingent liability is identsfi•d and dlsdo¥8d for those transac*ions resulting from a possible obligation which will only be confimed by the occurrence ol one or more uneartain frjlure even18 not wholly within the Iru$tees' conlrd. {1) Debtor8 Trade and other debtors are r•cogniwl at setuement ¥mount due after any tradtr ds$¢ounl off•rad. Pr•paymenls afe v¥lu•d at tho amount prepaid net of ony trade discounts due. ELECTRONIC IMMIGRATION NETWORK 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 {ml Credltors and Prov5slons Creditors and provisions are recogni5gJ where the charity has a present obligation resulting from a pa event that will probably result in the transfer of funds to a third party and the amount due to settle the oblsgalion can be measuTed or e5b"maled reliably. Creditors and prov1510ns are normally recognised al their settlement amount after allowing for any trade discounts due. 2 INCOMING FROM CHARITABLE ACTIVITIES Unr•*trfctod R•strletsd Total 2022 EIN IHJT Joint Membership EIN Only Membership 171,261 16.195 187.458 171,261 16.195 Previous Year.. unT￿trICt•d Rostri¢tèd Total 2021 EIN IHJT Joint Membership EIN Only Membership 167.094 13.321 180415 167.094 13.321 180.415 3 INCOME FROM TRADING ACTIVITIES Unr••trlct•d Re•tricted Total 2022 W•b$ltg Advertising Experts Directory HJT Only Membtrship 4.400 5.995 3.SS0 4,400 5.995 Prevlous Yoar.. Unrnstrlcted RmtrIct￿ Tot*1 2021 Web8ile Adv•rh'sing Experts Directory HJT Only Membershlp 4,025 4,908 2,260 4.025 4,908 4 EXPENDITURE ON RAISING FUNDS 2022 2021 Salaries and Wag•s Support Costs 3,786 2,760 2.449 6593 All unreslrict8d. ELECTRONIC IMMIGRAnON NEfwoRK 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Infomiabon ServTrce8 5 EXPENDITURE ON CHARITABLE ACTivmES Costs directly allocatgd to a¢tSvltl•s Salanes and Wages Pension Costs Staff Travel & Sub31slence Other Staff Expenses Guides & Information Publications & Subscriptions Database & Website Indexing. Scanning & Ed￿n9 Website Costs Consultancy HJT 08tsbas• Fees Support Costs Govemanc• Costs 2022 2021 50.686 4.357 658 50 5.000 36 50,686 4,357 658 50 5,000 20.476 1,841 93 4.500 114 3,300 10,341 11,175 60,107 25,260 5,887 178.837 3,300 10,341 11.175 60,107 25.260 5,867 176,837 17.400 3.787 9,259 62.916 22.030 4.036 146,452 Resln¢led Unrestricted 176,837 176.837 176,837 176,837 146,452 14e,452 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS The breakdown of support CO81s and how these were allocated ￿tween govemance and other support ¢o$ts18 shown below.. G•n•rnl Support Gov•rn•n¢• Total 2022 Total 2021 Salaries and Wage$ Telephono & Internel IT & Computer Maintenance Payroll Chargés Prinling.Slationery & Postsge Insuran Rent Sundrie$ Oeprecialion 8ad Debts Minor Equipmenl Repairs & Maintenance Credit Card Charges Trustee Meetings & TTrve Accountancy Bank Charges Professional Fees 15,433 100 334 512 123 733 9,383 170 2.724 18.157 100 334 512 123 733 9,383 170 845 11731 7.746 153 44$ 409 429 714 9.011 187 795 5.626 219 30 852 StsTr StsTr 11731 15 592 592 993 2,080 70 993 2.080 70 2,030 69 28,067 5.887 33,934 28,515 Unre8lri¢t8d 33,934 28.515 ELECTRONIC IMMIGRATION NEFWORK 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 7 ANALYSIS OF STAFF COSTS 2022 2021 S8laries and wages Soual Se￿rity costs Pensions 71.801 3.344 27.638 3,344 76.986 32,823 No employee received remuneration of rnore then £60,000. The charity employed 4 people ¢Juring the year on a part time basis. The 8V8r8ge number of employees during the year. calc#Jlated on the ba818 of fvll time equivalenls was as follows.. Numb•r Servi¢e$ Numb•r The charity considers Its key mana9emenl personnel comprises the trustees and office Manager Total employment benefits. including employer pension contributions of key m*n8gement personnel were £16.74912021 £6,1 $81. INDEPENDENT EXAMINER FEES 2022 2021 Independenl Examinatson Fees other financial service8 990 945 g TANGIBLE FIXED ASSETS Fumitur8 & Computèr Equipment Equipment Totsl COST At 1 January 2022 Addithons Dispos818 Al 31 Deumbgr 2022 410 5,479 931 5.689 931 410 8.410 OEPRECIATION At 1 January 2022 Charge for Year Oisposals At 31 December 2022 410 4.408 4,818 845 410 5.253 5663 NET BOOK VALUE Al 31 December 2022 Al 31 December 2021 1,071 10 DEBTORS 2022 2021 Trade Debtors Other Debtors Prepaymen18 11,066 1,444 2.457 14.967 6.439 1.448 2.141 10.028 Deblcrs and prepayments related lo unrestrided lund$ in both 2022 and 2021. ELECTRONIC IMMIGRAnON NETWORK 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 11 LiABILITIES.' AMOUNTS FALLING DUE W¥ITHIN ONE YEAR 2022 2021 Other Creditots Taxation & Soaal SerJJrity Costs Deferred Income A￿rUalS 2.212 3.677 8.626 10,061 24,576 3.199 2,618 8,865 13,470 28,152 Cr•ditOf8 and accruals relats to unreslrtcted furtds both in 2022 and 2021. DEFERRED INCOME Defeffe