ELECTRONIC IMMIGRATION NETWORK COMPANY REGISTRATION NUMBER: 3273716 England CHARITY REGISTRATION NUMBER: 1059147 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
ELECTRONIC IMMIGRATION NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 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 2024 The trustees present their annual directors, report and financial statements of the charity for the year ended 31" December 2024 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. 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 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191. Reference and admlnistrative Informatlon Charity Name: ELECTRONIC IMMIGRATION NETWORK Charity Number: 1059147 Company Number: 3273715 (England) Directors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charlty law. The trustees and offlcers 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 Rheba Glazler Adam Pipe Offlce manager Alex R05S Registered Offlce Office 116 Regus St, James Tower 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 Busines5 Park, The Drive, Great Warley, Brentwood, Essex CM13 3BB Objectives and actlvities The purposes of the charity are to advance the education of the public by the improvement and diffusion of knowledge and information about all aspects of immigration, nationality 3nd refugee law and practice. EIN 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 publishin8 electronic information on migration issues for effective representation, education and debate. The trustees confirm that they have referred to the Charlty Commission's guidance on public benefit when reviewing the Charity's aims and objectives, In planning future activities, and setting its policies for the year. The charlty f urthers Its charitable purposes for the public beneflt by provlding 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 information is vital to those providing advice and representation on immigratlon, asylum and human rights cases, including appeals, and to officials and the judiciary involved in decislon-making. The section of the webslte for non-subscribers is open to everyone and provides bespoke resources such as the Best Practice Guide to asylum appeals; latest news and opportunities to advertise forthcoming events and training opportunities. EIN also provides practitioners With a directory of country experts which has been compiled over the last ten years and Is widely valued by practitioners and academlcs. Structurei governance and management th EIN is a company limited by guarantee governed by its Artlcles of Association dated 10 October th 2011. It was registered as a charity with the Charity Commlssion on 12 November 1996, Appointment of trustees As set out in the Articles of Associatlon 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 training Trustees may be drawn from member organisations 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. Organisation The board of trustees administers the charity. EIN 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 quarter, with an annual strategy meeting. Trustees a re responsi ble for the strategic direction and policies of the charitable com pany. 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 a change of government In the UK, and with it significant changes to the direction of immigration policy, notably the scrapping of the Rwanda removals scheme. The year also saw numerous changes to Immigration Rules affecting all aspects of immigration and asylum practice. The need for the affordable, comprehensive resources that EIN provides is more acute than ever. Our Legal Director Marianne Nienhuis decided to step down at the end of 2024-we wish her the very best with her new career directlon. We also sadly lost the services of Office Asslstant Claire Bates following a long illness from whlch she was ultimately unable to return to work. Office Manager Alex Ross and Office Asslstant Kate Hardman continue to manage and develop our activities in pursuance of EIN'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 diligence and sklll, On the members, site, our body of case law remains impressive and up to date, benefiting from the search engine's ability to highllght simllar cases, and from the headnotes written by Mark Symes of Garden Court Chambers, to whom we remaln grateful. The Best Practice Guide to Asylum and Human Rights Appeals continues to be highly valued by practitioners. Flnanclal revlew Our main income continues to be generated from the subscriptions paid by our members. The site continues to be popular withln the sector for advertlsing lob opportunltles at reasonable 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 £16,025 to £235,093, Expenses decreased by £8,956 to £191,651 in part due to £10,600 being spent on updating guide5 and information in the previous year, leaving a surplus of £43,442. Inve5trnent powers and policy
The trustees, having regard to the liquidity requirements of operating the charity, have kept avai la ble funds in interest-bearing deposlt account5. Reserves policy and going concern The balance held in unrestricted reserves at 31, December 2024 was £223,145 of which £223,144 are free reserves, after allowing for funds tied up i n tangible 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 approximately £IOO,000 at current levels of activity. Remaining reserves are maintained to ensure our ability to upgrade the website and its resources to keep pace with the fast-changing immigration and asylum landscape. Having regard to the reserves and the budget the trustees consider that the charlty Is a golng concern. Risk management The trustees have reviewed and examined the maJor strategic, buslness 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 rlsks. Systems of internal control have been instituted to provide reasonable, but not a bsolute, assurance against material mis-statement or loss and to ensure that the assets are safeguarded against unauthorised use. Thls includes the creation of a strategic plan for the charity, 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 have work together in complementing roles. Both have shown tremendous drive in their respective roles, and are developin8 a programme of website and outreach developments that will ensure EIN contlnues to thrive. We have embarked In early 2025 on a recruitment campalgn for a new Legal Director, having considered options to split out the role. Related partles and co-operatlon wlth other organlsatlons None of our 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 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, responsibilities 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
accordance 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 application of resources, including the income and expenditure, of the charitable company for that period. I n preparing the financial statements, the trustees are required to: Select suitable accounting principles 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 standards 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 basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accountln8 records that disclose wlth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply wlth 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 irregularities. 8y order of the board of trustees Gary Mclndoe Trustee Date.. 7 March 2025
INDEPENDENT EXAMINER'S RF,PORT TO THE TRUSTEES OF ELECTRONIC IMMIGRATION NETWORK I report on the accounts of the company for the Year Ended 31" December 2024, which are set OLIt on page8 7 to 16. Re8pective responsibilities of trustees and examiner 'I'he triistees (who are al%() the directors ot. the company for the purposes of company law) are resp()n8ible l()r the preparation of the accounts. 'I"he tru8tees coii%ider tliat an audit is not required t()r tliis year undcr sectioii 144(2) ot.the C'harities Act 2011 (thc 2011 Act) and that arl iiidL'pendeni examinatic)n is nLedcd. I'he charity is required by compaiiy lav¥, to prepare aLLrued acL()unts and l ani qualifiL'd to undertake the examination by being a qualified mL'mber of I'he Iiistitutc of C,harterLd Accountanls in Engjland and Wales. Havingy satisfied myself that the charity is not subjeL'I to iiudit under c()mpany law and is ligyible lor independent examination, it i.s my rcsponsibility to: cxaminL the accounts under section 145 of thc 2011 Act , to follow tlie procedures laid down in the general Directions given by the Charity Conimission undLr seL'ti()n 145(b) ot the 2011 Act" and to state whLther particular matters have come to my altention. Basis of independent examiner's report My Lxamin(ilion was carricd out in acLordanc¢ with the general Directions given by the C'.harily Ci)mniisbion. An exainination inL'ludes a review ot'the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considcration of. any unusual items or disclosures in the accounts, and seeking explanations from you as trustees Loncerning any SULh mallers. The procedures undertaken do not provide all tlie LvidLnce that would be required in an audit and consequently no opinion is givcn as to whether the dccounts present a 'true and fair view, and the report is limited to those matters Set out in the 8tatemeni below. Indcpcndcnt cxamincr'g statcmcnt In c()nnLLti(In wilh Iny examination, no miitter has come to my attention: ( l ) whiLh giives me rcasonable Lause to believe that in any material respect thc requirements to kcep accountingy records in accordance with section 386 of the Companies Act 2006; lo prepare accounts which accord with the accounting records, comply with the accounting requircments 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 should be drnwn in order to enable a proper underslanding of the accounts to be reached. FL Anderson MA FCA CTA Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester, M l 13TQ Date: 7 March 2025
ELECTRONIC IMMIGRATION NETWORK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 (incorporating Income and Expenditure Account) Restricted Unrestricted Fund8 Funds 2024 2024 2024 2023 Notes INCOME FROM: Charitable Activities Other Trading Activities Investment Income TOTAL 216,413 16,558 2,122 235,093 216,413 16,558 2,122 235,093 202,876 14,535 1,657 219,068 EXPENDITURE ON: Raising Funds Other Charitable Activities 3,912 187,739 3,912 187,739 5,760 194,847 TOTAL 191,651 191,651 200,607 NET MOVEMENT IN FUNDS 43,442 43,442 18,461 RECONCILIATION OF FUNDS Total funds brought forward 13 179,703 179,703 161,242 TOTAL FUNDS CARRIED FORWARD 13 223,145 223,145 179,703 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 form part of these accounts.
ELECTRONIC IMMIGRATION NETWORK Reg Co No 3273715 BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note8 FIXED ASSETS Tangible Assets 311 CURRENT ASSETS Debtors Cash at Bank & in Hand 10 10,845 222,173 20,982 183,904 233,018 204,886 LIABILITIES: Creditors.. Amounts falling due within one year 9,874 25,494 NET CURRENT ASSETS 223,144 179,392 TOTAL NET ASSETS 223,145 179,703 THE FUNDS OF THE CHARITY: Restricted Income Funds Unrestricted Income Funds 14 14 223,145 223,145 179,703 179703 For the year ending 31 st Oecember 2024 the company was entitled to the exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the period in question in accord8nce with section 476, The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. Approved on behalf of the Company's Board of Trustees.. Trustee Denise McDowell Trustee Gary Mclndoe Date.. 7th March 2025 The notes on pages 10 to 16 form part of these accounts.
ELECTRONIC IMMIGRATION NETWORK STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST DECEMBER 2024 Notes 2024 2023 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES Net movement in funds Add back: depreciation Deduct investment income Decrease/(increase) in debtors Increasel{decrease) in creditors 43,442 310 (2,122) 10,137 (15,620) 18,461 846 (1 ,657) (6,015) 918 Net cash used in operating activities 36,147 12,553 Cash flow8 from investment actlvitie8: Interest Purchase of fixed assets Net cash provided by Inve8ting actlvltle8 2,122 1,657 2,122 1,657 Incre8sel(decrease} in cash and cash equivalents during the year 38,269 14,210 Cash and cash equivalents brought fonNard 183,904 169,694 Cash and ca8h equlvalents carrled forward 222,173 183,904
ELECTRONIC IMMIGRATION NETWORK 10 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 1. ACCOUNTING POLICIES (a) 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 transaction value unless otheiSe stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement 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 IFRS 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. Ib} Funds structur8 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, 8t their discretion have created a fund for a specific purpose. Further details of each fund are disclosed in note 13. (c) Income recognition All income is recognised once the charity has entitlement to the incom8, it is probable that the income will be r8ceived and the amount of income receivable can be m8asured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement dale. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised 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 8nd the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the bank. (d) Expenditure Recognition 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 settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All 8xpen8es including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (Q below. (e) Irrecoverable VAT Irrecoverable VAT is charged against the expenditur8 heading for which it was incurred. {fj 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 to 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 2024 (g) Charitable Activities Costs of charitable activities include governance costs and an apportionment of support costs as shown in Note 5. (h) Tangible 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 33.330/0 on cost Furniture & Equipment 33.33 % on cost Website development costs are charged against expenditure as incurred. (i) Taxation 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. ts) Pensions The charity currently administers contributions to 8 pension schemes on behalf of individuals. The charity offers access to a defined contribution (stakeholder) pension scheme. Contributions ar8 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 employee's contributions. (k) Contlngent Ilabllltles A contingent liability is identified and disclosed for those transactions resulting from 8 possible obligation which will only be confirmed by the occurrence of one or more uncertain future events not wholly within the trustees, control. (1> Debtor8 Trade and other debtors are recognised at settlement amount due after any trad8 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 2024 (m) Creditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 2 INCOMING FROM CHARITABLE ACTIVITIES Unrestricted Restrlcted Total 2024 EIN IHJT Joint Membership EIN Only Membership 197,372 19,041 216413 197,372 19,041 216,413 Previous Year: Unr88trlctsd R88trlctsd Totsl 2023 EIN IHJT Joint Membership EIN Only Membership 186,497 16,379 202 876 186,497 202 876 3 INCOME FROM TRADING ACTIVITIES Unre8trictsd Restrlctsd Total 2024 Website Advertising Experts Directory HJT Only Membership 2,045 10,305 4,208 2,045 10,305 Previous Year.. Unregtricted Restricted Totsl 2023 Website Advertising Experts Directory HJT Only Membership 3,705 7,795 3,035 3,705 7,795 3,035 4 EXPENDITURE ON RAISING FUNDS 2024 2023 Salaries and Wages Support Costs 2,355 2,953 2,807 5,760 All unrestricted.
ELECTRONIC IMMIGRATION NETWORK 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Infomiation Services 5 EXPENDITURE ON CHARITABLE ACTIVITIES Costs directly allocated to activitie8 Salaries and Wages Pension Costs Staff Travel & Subsistence Other Staff Expenses Guides & Information Publications & Subscriptions Database & Website Indexing, Scanning & Editing Website Costs Consultancy HJT Database Fees Support Costs Governance Costs 2024 2023 56,037 4,608 56,037 4,608 55,493 4,734 214 35 10,600 333 24 24 215 215 5,475 7,184 12,000 64,745 29,581 7,870 187,739 5,475 7,184 12,000 64.745 29,581 7,870 187,739 5,050 4,246 12,333 64,269 31,265 6,275 194,847 Restricted Unrestricted 187,739 187,739 187,739 187,739 194,847 194,847 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS The breakdown of support costs and how these were allocated between governance and other support costs is shown below.. Basis of Apportlortmont General Support Governance Total 2024 Total 2023 Salaries and Wages Staff Training Telephone & Internet IT & Computer Maintenance Payroll Charges Printing,Stationery & Postage Insurance Rent Sundries Depreciation Bad Debts Minor Equipment Credit Card Charges HR & Occupational Health Governance Consultancy Trustee Meetings & Travel Accountancy Bank Charges Sloff Tlm• 14,598 4,866 19,464 21,060 115 310 343 494 114 837 9,600 50 846 3,007 St8M Tlm• St8M TIM 300 348 557 36 925 10,435 300 348 557 36 925 10,435 staff Tlmo st8fl Tlme St8M Tlme St8M Tim Staff Tim• Stsff Tl St8ff fimg 310 1,805 310 1,805 Sl8lf Tim? st8ff Time Staff Timo 573 1,251 573 1,251 787 455 Staff Time GovemsnG8 787 Governence 1,100 1,945 71 40,347 Govomanco 2,160 57 7,870 2,160 57 39,008 Govemence 31,138 Unrestricted 31,138 39,008 40,347
ELECTRONIC IMMIGRATION NETWORK 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 7 ANALYSIS OF STAFF COSTS 2024 2023 Salaries and wages Social security costs Pensions 76,803 1,053 4,608 82,464 78,898 608 4,734 84,240 No employee received remuneration of more then £60,000. The ch8rity 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 Services Number The charity considers its key management personn81 comprises the trustees and office manager Total employment benefits, including employer pension contributions of key management personnel were £21,069 (2023 £19,843). 8 INDEPENDENT EXAMINER FEES 2024 2023 Independent Examination Fees Other financial servic8S 1,000 990 1,602 9 TANGIBLE FIXED ASSETS Furniture & Computer Equipment Equipment Total COST At 1 January 2024 Additions Disposals At 31 December 2024 410 6,410 6,820 410 6,410 6,820 DEPRECIATION At 1 January 2024 Charge for Year Disposals At 31 December 2024 410 6,099 310 6,509 310 410 6,409 6,819 NET BOOK VALUE At 31 December 2024 At 31 December 2023 311 311 10 DEBTORS 2024 2023 Trade Debtors Other Debtors Prepayments 6,198 1,444 3,203 10,845 16,827 1,444 2,711 20,982 Debtors and prepayments related to unrestricted funds in both 2024 and 2023.
ELECTRONIC IMMIGRATION NETWORK 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 11 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other Creditors Taxation & Social Security Costs Deferred Income Accruals 1,032 3,358 1,484 3,371 10,638 10,001 25,494 5,484 9,874 Creditors and accruals relate to unrestricted funds both in 2024 and 2023. DEFERRED INCOME Deferred income comprises membership fees in advance. Balance as at 1st January Amount deferred in year Amount released in year B81ance as at 31st December 10,638 8,626 10,638 8,626 10,838 12 TRUSTEES, EXPENSES No remuneration has been paid or is due to be paid to any of the 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 18t Jan Incomlng Re8ourceJJ At 31st 2024 Regources Expended Tran8fer8 Dec 2024 Unrestricted Funds.. General 179,703 179703 235,093 235 093 191,651 191651 223,145 223 145 At1stJan 2023 Incoming Resources Resources Expended Transfers At 31st Dec 2023 Unrestricted Funds.. General 161,242 219,068 {200,607) 179,703 161,242 219,068 200,607 179703 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrictsd Restricted Funds Funds Totsl 2024 Totsl 2023 Tangible Fixed Assets Cash at Bank & in Hand Net Current Assets {Liabilities) 311 183,904 4,512 179,703 222,173 971 223,145 222,173 971 223,145 Previous Year 179,703 179,703
ELECTRONIC IMMIGRATION NETWORK 16 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 15 CONTINGENT LIABILITIES There were no contingent liabilities at 31 st December 2024 (none for 2023). 16 CONTROL OF THE COMPANY Control of the company lies with 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 Notes 2 and 5. John Kelly is a director of HJT Ltd. He provides software 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 financial 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.