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 othe￿iSe 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.