ELECTRONIC IMMIGRATION NETWORK
COMPANY REGISTRATION NUMBER: 3273715
England
CHARITY REGISTRATION NUMBER: 1059147
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31ST DECEMBER 2023

ELECTRONIC IMMIGRATION NETWORK
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST DECEMBER 2023
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 2023
The trustees present their annual directors, report and financial statements of the charity for the
year ended 31" December 2023 which are also prepared to meet the requirement5 for a directors,
report and accounts for Companies Act purposes.
The finanti31 statements comply with the Charities Act 2011, the Com panies Act 2006, the
M emorandum and Article5 of Association, and the 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 IFRS 1021 (effective I
January 20191.
Reference and admlnlstratlve Information
Charity Name.. ELECTRONIC IMMIGRATION NETWORK
Charity Number.. 1059147
Company Number.. 3273715 (England)
Dlrectors and trustee5
The directors of the charitable company (the charity) are its trustee5 for the purpose of charity law.
The trustees a nd officers serving during the year and since the year end were as follows..
Key management personnel; Trustees and Dlrectors
Gary Mclndoe
Chair of Trustees
Denise McDowell
Geoffrey Care
Andrew Jones
Rheb3 Glazier
Adam Pipe
lappointed 2. December 20231
Offlce manager
Alex Ross
Registered Offlce
Office 116 Re8US
St. JamesTower
7 Charlotte Street
Manchester Ml 4DZ
Independent Examiners
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 3B8
Objectives and activitie5
The purposes of the cha rity are to advance the education of the public by the improvement and
diffusion of knowledge a nd information about all aspects of imm igration, nationality and refugee law
and practice. El N is dedicated to the empowerment and support of organisations and individuals
whose purpose is to provide advice and support to immigrants and asylum seekers by publishing
electronic information on migration issues for effective representation, education and debate.
The trustees confirm that they have referred to the Charity Comm ission's guldance on publ ic benefit
when reviewing the Charity's aims and objectives, in planni ng future activities, and setti ng its
policies forthe year.
The charity furthers its charitable purposes for the public benef it by providlng access to the latest
case law, country information, legislation and other resources on one site either free, or to
subscribers at a n affordable price. This information is vital to those providing advlce and
representation on immigration, asylum and human rights cases, including appeals. The section of the
website for non-subscrlbers is open to everyone and provides bespoke resources such as the Best
Practlce Guide to asylum appeals,. latest news and opportunlties to advertise forthcoming events
and training opportunities.
EIN also provides practitioner5 Wlth a directory of country experts which has been compiled over the
last ten years and 15 widely valued by practitioners and academics.
Structure, governance and management
EIN is a company limited by Euarantee governed by its Articles of Association dated 10 October
2011. It was registered as a charity with the Charity Commission on 12, November 1996.
th
Appolntment of trustees
As set out in the Articles o.f 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-
election.
Trustee Inductlon and trainlng
Trustees may be drawn from rnember organisations and are fam i l iar with the work of the charitable
com pany. Trustees receive an induction pack upon election to the Board. The Charity Comm ission's
pack for trustee5 15 sent to new Trustees.
Organisatlon
The board of trustees administers the charity. El N has a voluntary Board of Trustees, elected,
nominated or co-opted and may be up to 15 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 third

of the total. Trustees meet a minimum of once a qua rter, with an annual strategy meeting. Trustees
are responsible for the strategic direction and policies of the charitable company. A scheme of
delegation is in place and day to day responsibility for the provision of services rests with the Chief
Executive.
A review of our achievements and performance
The year saw further primary legislation in the form of the Illegal M igration Act 2023, and numerous
cha nges to Imm igration Rules affecti ng all aspects of immigration and asyl um practice. The need for
the affordable, comprehensive resources that EIN provides is more acute than ever.
Our Legal Director Marianne Nienhuis and Office Manager Alex Ross continue to manage and
develop our activities in pursuance of El N's charitable objectives.
I would again like to pay particular tribute to the tireless work John Kelly undertakes for the site. Its
relevance is second to none because of John's dlligence and skill.
We have welcomed a new trustee-Adarn Pipe, a barrister at No 8 Chambers in Birmingham- and
look forward to working with him in the future.
On the members, site, our body of case law remains im pressive and up to date, benefiting f rom the
search engine's ability to highl ight sim ilar cases, and f rom the headnotes written by Mark Symes of
Garden Court Chambers, to whom we remain grateful.
The Best Practice Guide to Asylum and Human Rights Appeals was again updated in 2023. We are
grateful to Alison Pickup, Monika Nollet, Rowena Moffatt and Mark Henderson for their
commitment to this online publication whlch is highly valued by practitioners.
We would like once again to thank Claire Bates and Kate Hardma n for their work at our office in
Manchester.
Flnanclal revlew
Our main income continues to be generated from the subscriptions paid by our members. Our
pricing structure was updated during 2023 to take account of inflation.
The site continues to be popular within the sector for advertising job opportunities at re350nable
rates.
The experts, directory also brings in a further modest income.
EIN finances remain stable and viable, we have managed to increase our total reserves during this
f inancial year.
Total income in the year increased by £17,297 to £219,068 and expenses increased by £17,177 to
£200,607 leaving a surplus of £18,461.

Investment powers and policy
The trustees, having regard to the liquidity requirements of operating the charity, have kept
available f unds in interest-bearing deposit account5.
Reserves policy and going concern
The balance held in unrestricted reserves at 31" December 2023 was £179,703 of which £179,392
are free reserve5, after allowing for funds tied up in tangi ble fixed assets.
The trustees aim to maintain free reserves in unrestricted f unds 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 approximately £100,500 at current levels of activitv.
Havi ng regard to the reserves and the budget the trustees consider that the charity is a going
concern.
Rlsk management
The trustees have reviewed and exam ined the major strate8ic, business and operational risks which
the charity faces and confirm that Systems have been established to enable regular reports to be
produced 50 that necessary steps can be taken to lessen these risks. Systems of internal control have
been instituted to provide reasonable, but not absolute, assurance against material mis-statement
or loss and to ensure that the assets are safegua rded against unauthorised use. This i ncludes the
creation of a strategic plan for the charity, the setting of annual budgets and quarterly reportlng of
finances to the Trustees.
Plans for Future Perlods
Governance of the cha rity continues to be strong, and the Trustees are pleased at the way our Legal
Director and Office Manager work together In complementing roles. Both have shown tremendous
drive in their respective roles, and are developing a programme of website and outreach
developments that will ensure EIN continues to thrive.
Related partles and co-operatlon wlth other organisatlons
None of ou r trustees receive remuneration or other benefit from their work with the charity. Any
connection between a trustee or senior manager with any service providers must be disc105ed to the
f ull board of trustees in the same way as any other contractual relationship with a related pa rty.
Note 17 refers to tra nsactions reported in the current year.
Trustees, responsibllltles in relation to the financlal statements
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 statements in
accorda nce with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and of the incoming resources
and applicatlon of resources, including the income and expenditure, of the charitable company for
that period, In preparing the financial statements, the trustees are required to:
Select suitable accounting prlnclples and then apply them consistently.
Observe the methods and principles in the applicable Charities SORP,.
Make judgments and estimates that are reasonable and prudent,.
State whether applicable accounting stsndards have been followed, subject to any materlal
departures that must be disclosed and explained in the financial statements,,
Prepare the financial statements on a going concern basls unless it Is appropriate to
presume that the charity will continue in business,
The trustees are responsible for keeping proper accounting records that dlsclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responslble for
safeguarding the assets of the charity and taking reasonable steps for the prevention and detectlon
of fraud and other Irregularitles.
8y order of the board of trustees
ndoe
Trustee
Date..
4June 2024

INDEPENDENT EXAMINER)S REPORT TO THE TRUSTEES OF ELECTRONIC
IMMIGRATION NETWORK
I report on the accounts of the company for the Year Ended 31, Deceinber 2023,
which are set out on pages 7 to 16.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are
responsible for the preparation of the accounts. The trustees consider that an audit is not
required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an
independent examination is needed. The charity is required by company law to prepare accrued
accounts and l am qualified to undertake the exainination by being a qualified member of The
Institute of Chaitered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under company law and is
eligible for independent exainination, it is Iny responsibi lity to:
examine the accounts under section 145 of the 201 l Act
to follow the procedures laid down in the general Directions given by the Charity
Commission'under section 145(b) of the 2011 Act. and
to state whether particular malters have coine to my attention.
Ba.f4is of independent examiner's report
My examination was carricd out in accordance with the general Directions given by the
Charity Cominission. An examination includes a review of the accounting reLords kept by the
charity and a comparison of the account.s presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations
from you as tru.8tees concerning any such niatters. The procedures undertaken d
onol
provide all the evidence that would be required in an audit and consequently no opinion is
given as to wheiher the accoiints present a 'trLie and fair view, and the report is limited to those
Inatters set out in the statement below.
Independent examiner s statement
In connection with my examination, no matter ha.8 come to my attention:
(l) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 386 of the Cnmpanies Act 2006;
and
to prepare accounts which accord with the accounting records, coinply with the
accounting requirements of section 396 of the Companies Act 2006, and
with the methods and principles of the Statement of Recommended Practice..
Accounting and Reporting by Charities
have not been met. or
(2) to which, in my opinion, attention sholild be drawn in order to enable a proper
understandin
of the accounts to be reached.
EL Anderson MA FCA CTA
Community Accountancy Service Ltd
The Grange, Pilgriin Drive
Beswick, Manchester, M I13TQ
th
Date: 4 June 2024

ELECTRONIC IMMIGRATION NETWORK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
(incorporating Income and Expenditure Account)
Restricted
Funds
2023
Unrestricted
Funds 2023
2023
2022
Notes
INCOME FROM:
Charitable Activities
Other Trading Activities
Investment Income
TOTAL
202,876
14,535
1,657
219,068
202.876
14,535
1,657
219,068
187,456
13,945
370
201,771
EXPENDITURE ON:
Raising Funds
Other Charitable Activities
5,760
194.847
5,760
194,847
6,593
176,837
TOTAL
200,607
200,607
183,430
NET MOVEMENT IN FUNDS
18,461
18,461
18,341
RECONCILIATION OF FUNDS
Total funds brought fornard
161,242
161,242
142,901
TOTAL FUNDS CARRIED FORWARD
179.703
179,703
161,242
The statement of financial activities includes all gains and losses in the year. All incoming
resources and resources expended derive from continuing activities.
The notes on pages 10 to 16 fom part of these accounts.

ELECTRONIC IMMIGRATION NETWORK
Reg Co No 3273715
BALANCE SHEET AS AT 31 DECEMBER 2023
2023
2022
Notes
FIXED ASSETS
Tangible Assets
311
1,157
CURRENT ASSETS
Debtors
Cash at Bank & in Hand
10
20,982
183,904
14,967
169,694
204,886
184,661
LIABILITIES:
Creditors. Amounts falling due
within one year
25 494
NET CURRENT ASSETS
179,392
160,085
TOTAL NET ASSETS
179,703
161,242
THE FUNDS OF THE CHARITY..
Restricted Income Funds
Unrestricted Income Funds
14
14
179703
179 703
161,242
161 242
For the year ending 31 st December 2023 the company was entitled to the exemptlon from audit under
section 477 of the Companies Act 2006 relating lo small companies.
The members have not required the company lo obtain an audit of its accounts for the
period in question in a¢¢ordance with section 476,
The directors acknowledge their responsibilities for complying with the requirernents of the
Act with respect to accounting reccrds and the preparation of accounts.
These accounts have been prepared in aGcordance with the provisions applicable to
companies subject lo the small companies, regime.
Approved on behalf of the Company's Board of Trustees..
Trustee
Denise McDowell
Trustee
Gary Mclndoe
Date.. 4th June 2024
The notes on pages 10 to 16 form part ofthese accounts.

ELECTRONIC IMMIGRATION NETWORK
STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST DECEMBER 2023
Notes
2023
2022
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET
CASH FLOW FROM OPERATING ACTIVITIES
Net movement in funds
Add back. depreciation
Deduct investment income
Decreasellincreasel in debtors
Increaselldecrease) in ¢￿dItorS
18,461
646
11,6571
16.0151
918
18.341
845
(370}
{4,939)
{3,576)
Net cash used in oporatlng activities
12,553
10,301
Cash flows from Investment aGtlvSties'.
Interest
Purchase of fixed assets
Nat cash provided by Investing actlvlties
1,657
370
931
{561}
1,657
Increasel(decreasel in cash and cash equivalents during Ihe year
14,210
9,740
Cash and cash equivalents brought forward
169,694
159,954
Cash and cash equlvalents Garriod fonAiard
183,904
169,694

ELECTRONIC IMMIGRATION NETWORK
10
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
{al Basls of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with
items recognised at cost cr transaction value unless otherwise ststed the relevant notes to these
accounts. The financial statements have been prepared in accordance with the Slatement of
Recommended Practice." Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) issued January 2019 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011.
The charity constitutes a.public benefit entity as defined by FRS 102,
The trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern.
(bl Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
the donor or trust deed, There are no restricted funds at the year end.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in
furtherance of the charitable objects Unrestricted funds include designated funds where the trustees,
at their discretion have creat8d a fund for a specific purpose.
Further details of each fund are disclosed in note 13.
(cl Income recognltion
All income is reGognised once the charity has entitlement to the incorne, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both thè amount and
settlement date In the event that a donation is Subject lo conditions that require a level of performance
before the Gharity is entitled to the funds, the income is deferred and not re¢ognis8d until either those
conditions are fully met, or the fulfilment of those conditions is wholly within the control of the
charity and it is probable that those conditions will be fulfilled in the reporting period,
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity. thi¥ is normally upon notification of the interest paid or payable by the bank.
(dl Exppndlture Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, il is probable that settlement will be required and the
amount of the obligation can be measured reliably.
A11 expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings. For more
information on this attribution refer to note lfj below.
(el Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
In Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance
costs comprise all costs involving the public accountability of the charity and its compliance with
regulation and good practice. These costs include costs related lo independent examination and legal
fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based on
staff time and facilities used in each activity.
The allocation of support'and governance costs is analysed in note 6.

ELECTRONIC IMMIGRATION NETWORK
11
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
(g) Charitable Activities
Costs of charitable activities include governance costs and an apportionment of support costs as
shown in Note 5.
(h) Tangibl8 fixed assets and depreciation
Fixed assets are included in the accounts at net book value. Additions of a single item or a group
of similar assets exceeding £500, are capitalised at cost (valuation for donated assets).
Depreciation is provided to write off the cost less the estimated residual value of tangible fixed
assets over their estimated useful lives as follows:_
Computer Equipment
33.330k on cost
Furniture & Equipment
33.330/0 on cost
Website development costs are charged against expenditure as incurred.
(i) Taxatlon
The organisation is exempt from income tax by reason of its charitable status. Income tax
suffered on investment income is reclaimed in full. The Charity is registered for VAT.
ti) Pension8
The charity currently administers contributions to a pension schemes on behalf of indlviduals.
The charity offers a¢¢ess lo a defined contribution (stakeholder) pension scheme, Contributions are
charged to the income and expenditure account when incurred. The charity has no liability
beyond making its contributions and paying across the deductions for the employèe's
contributions.
(kl Conting8nt liabilities
A contingent liability is idenlified and disclosed for those transactions resulting from a possible
obligation which will only be confirmed by the occurrence of one or more uncertain future events not
wholly within the trustees, control,
111 Debtors
Trade and other debtors are recognised at settlem8nt amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.

ELECTRONIC IMMIGRATION NETWORK
12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
(ml Creditors and Provisions
Creditors and provisions are recognised 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
obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
2 INCOMING FROM CHARITABLE ACTIVITIES
Unrestricted Restrictad Totsl 2023
EIN IHJT Joint Membership
EIN Only Membership
186,497
16,379
202 876
186,497
202,876
Previous Year..
Unrestricted R88trlcted Total 2022
EIN IHJT Joint Membership
EIN Only Membership
171,261
16,195
187 456
171,261
18,195
187,456
3 INCOME FROM TRADING ACTIVITIES
Unrestricted Restricted Total 2023
Websile Advertising
Experts Directory
HJT Only Membership
3,705
7,795
3035
3,705
7,795
3,035
14,535
Previous Year..
Unrestrlcted Restricted Totsl 2022
Website Advertlsing
Experts Directory
HJT Only Membership
4,400
5,995
3,550
13,945
4,400
5,995
3,550
13,945
4 EXPENDITURE ON RAISING FUNDS
2023
2022
Salaries and Wages
Support Costs
2,953
2,807
3,786
2,807
All unrestricted.

ELECTRONIC IMMIGRATION NETWORK
13
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
Information
Sgrvices
5 EXPENDITURE ON CHARITABLE ACTIVITIES
Costs directly allocated to activities
Salaries and Wages
Pension Costs
Staff Travel & Subsistence
Other Staff Expenses
Guides & Information
Publications & Subscriptions
Database & Vvebsite
Indexing, Scanning & Editing
Website Costs
Consultancy
HJT Database Fees
Support Costs
Governance Costs
2023
2022
55,493
4,734
214
35
10,600
333
55,493
4,734
214
35
10,600
333
50,686
4,357
658
50
5,000
36
5,050
4,246
12,333
64.269
31,265
6,275
194,847
5,050
4,246
12.333
64,269
31,265
6,275
194,847
3.300
10.341
11,175
60,107
25,260
5,887
176,837
Restricted
Unrestricted
194,847
194,847
194,847
194,847
176,837
176,837
6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS
The breakdown of support cost5 and how these were allocated between governance and other
support costs is shown below..
89$is OF
Apportionment
Goneral
Support Governan¢o Total 2023 Total 2022
Salaries and Wages
Staff Training
Telephone & Internet
IT & Computer Maintenance
Payroll Charges
Printing,Stationery & Pcslage
Insurance
Rent
Sundries
Depreciation
Bad Debts
Minor Equipment
Credit Card Charges
Trustee Meetings & Travel
AccountsnGy
Bank Charges
st•ff TIM8
17,901
115
310
343
494
114
837
9,600
50
846
3,007
3,159
21,060
115
310
343
494
114
837
9,600
50
846
3,007
18,157
Str8ff firn
S18Mfime
100
334
512
123
733
9,383
170
845
(1731
S18MTim•
si8ff Tim•
518ff Time
Staff TtsT8
SlaMfifft8
Slam Time
StAff Time
Sl8trY Time
Slaff Time
Govfjman¢o
455
455
1,100
1,945
71
40,347
592
993
2,080
70
33,934
1,100
1,945
71
6,275
Govem8nce
34,072
Unrestrided
34,072
6,275
40,347
33,934

ELECTRONIC IMMIGRATION NETWORK
14
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
7 ANALYSIS OF STAFF COSTS
2023
2022
Salaries and wages
Social security costs
Pensions
78,898
608
4,734
84,240
71,801
3,344
1,841
76,986
No employee received remuneration of more then £60,000.
The charity employed 4 people during the year on a part time basis.
The average number of employees during the year, calculated on the basis of full
time equivalents was as follows..
Number
SeNices
Number
The charity considers its key management personnel comprises the trustees and office manager
Total employment benefits, inc5uding employer pension contribulions of key management
personnel were £19,843 (2022 £18,749).
8 INDEPENDENT EXAMINER FEES
2023
2022
Independent Examination Fees
Other financial services
990
1,449
990
1,602
2,592
9 TANGIBLE FIXED ASSETS
Furniture & Computer
Equipment Equipment
Total
COST
At 1 January 2023
Additions
Disposals
At 31 December 2023
410
6,410
6,820
410
6,820
DEPRECIATION
At 1 January 2023
Charge for Year
Disposals
At 31 December 2023
410
5,253
846
5,663
846
410
8,099
6,509
NET BOOK VALUE
At 31 December 2023
At 31 DeGember 2022
311
1,157
311
1,157
10 DEBTORS
2023
2022
Trade Debtors
Other Debtars
Prepayments
16,827
1,444
2,711
20 982
11,068
1,444
2,457
14,967
Debtors and prepayments related to unrestricted funds in both 2023 and 2022.

ELECTRONIC IMMIGRATION NETWORK
16
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
11 LIABILITIES.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other Creditors
Taxation & Social Security Costs
Deferred Income
AGGrua15
1,484
3,371
10,638
10,001
25,494
2,212
3,677
8,626
10,081
24,576
Creditors and accruals relate to unrestricted funds both in 2023 and 2022.
DEFERRED INCOME
Deferred income comprises membership fees in advance.
Balance as al 1st January
Amount deferred in year
Amount released in year
Balance as al 31st December
8,626
10,638
8,865
8,626
10,638
8,626
12 TRUSTEES, EXPENSES
No remuneration ha5 been paid or is due to be paid to any of thè trustees in respect of the period,
No reimbursement of expenses has been made or is due to be made to any of the trustees
in respect of the period.
13 ANALYSIS OF CHARITABLE FUNDS
At 1stJan
2023
Incomlng Resources
Resources Expended Transfor8
At318t
Dec 2023
Unrestricted Funds..
General
161,242
161242
219.068
219068
200 607
200 607
179 703
179 703
At1stJan
2022
Incoming Resources
Resources
Expended Transfers
At 31st Dec
2022
Unrestricted Funds..
General
142,901
201,771
(183.430)
161,242
142 901
201 771
183.430
161,242
14 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrostricted Restricted
Funds
Funds
Total 2023 Total 2022
Tangible Fixed Assets
Cash at Bank & in Hand
Net Current Assets (Liabilities)
311
183,904
311
183,904
4,512
179,703
1,157
169,694
9,809
161,242
179,703
Previous Year
161,242
161,242

ELECTRONIC IMMIGRATION NETWORK
16
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
15 CONTINGENT LIABILITIES
There were no contingent liabilities at 31 st December 2023 (none for 2022).
16 CONTROL OF THE COMPANY
Control of the Gompany lies wilh the volunteer trustees named on Page 1 .
17 RELATED PARTIES
Trustee Andrew Jones is a director of Hillier, Jones & Teale Ltd.
Jones & Teale Ltd. HJT Ltd. is a commercial company providing complementary database
services with EIN '. EIN administer the collection of fees on their behalf.
Details of the transactions can be found on the SOFA and in Noles 2 and 5.
John Kelly is a director of HJT Ltd. He provide5 sofvare support to EIN as an independent
contractor.
18 FINANCIAL INSTRUMENTS
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic fsnancial instruments are initially recognised on a transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at an amortised cost using the effective interest method.