ELECTRONIC IMMIGRATION NETWORK COMPANY REGISTRATION NUMBER: 3273715 England CHARITY REGISTRATION NUMBER: 1059147 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
ELECTRONIC IMMIGRATION NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 INDEX PAGE TRUSTEES, ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES 8AL4NCE SHEET STATEMENT OF CASH FLOWS 10-16 NOTES TO THE ACCOUNTS
1
Report of the trustees for the year ended 31[st] December 2025
The trustees present their annual directors’ report and financial statements of the charity for the year ended 31[st] December 2025 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 (FRS 102) (effective 1 January 2019).
Reference and administrative information
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 charity law. The trustees and officers serving during the year and since the year end were as follows:
Key management personnel: Trustees and Directors
Gary McIndoe Chair of Trustees Denise McDowell Geoffrey Care (resigned 5[th] December 2025) Andrew Jones Rheba Glazier Adam Pipe
Office manager
Alex Ross
Registered Office
Office 116 Regus St. James Tower 7 Charlotte Street Manchester M1 4DZ
Independent Examiners
Hilton Jones Ltd t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL
Bankers Co-operative Bank plc. PO Box 101. Balloon Stet. Manchester. M60 4EP Shawbrook Bank Ltd, Lutea House, Warley Business Park, The Drive, Great Warley, Brentwood, Essex CM13 3BB Objectlves and acthrities The purposes of the charity are to advance the education of the publi¢ by the improvement and diffusion of knowledge and information about all aspects of immigration. nationality and refugee law and practice. EIN is dedicated to the 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 Commission's guidance on public benefit when reviewin8 the Charitls aims and objectives, in planning future activities, and setting its policies for the year. The charity furthers its charitable purposes for the public benefit by providing access to the latest case law, country information, legislation and other resources on one site either free, or to subscribers at an affordable price. This information is vital to those in the asylum process. to those providing advice and representation on immigration. asylum and human rights cases, including appeals, and to officials and the judiciary involved in decision-making. The section of the website 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 valved by practitioners and academics. Structure. governance and management EIN is a company limited by guarantee govemed by its Articles of Association dated IO, October 2011. It was registered as a charity with the Charity Commission on 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- election. Trusteè Indurtlon and tralnlng Tru5tee5 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. elerted. nominated or co-opted and may be up to IS 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 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 setvices rests with the Chief Executive. A review of our achievements and perforniance The year saw further tightening of UK immigration controls by the Labour government, largely in response to the political threat from Reform and the far-right. There were numerous changes to legislation and Immigration Rules affecting 311 aspects of immigration and asylum practice, most notably new restrictions on those arriving in the UK in an irregular manner. The need for the affordable, comprehensive resources that EIN provides is more acute than ever. Ouring 2025 we were delighted to welcome two new members to the EIN team. Our new Director. Jonathan Bridge, who brings with him a balth of experience across the tech. marketing and legal sector5,' and Office Assistant Tashnia Anam. a law graduate with a particular interest in the refugee and human rights sector. Alongside Office Manager Alex Ross and Office Assistant Kate Hardman, our new recruits have hit the ground running and have already made a valuable contribution to the management and development of 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. It5 relevance is second to none because ol John's diligence and skill. On the members, site, our body of case law remains impressive and up to date. benefiting from the search engine's ability to highlight similar cases, and from 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 continues to be highly valued by practitioners, and we are pleased to have been able. from our carefully-managed reserves, to have commissioned an update in 2026 from authors Mark Henderson, Rowena Moffatt, Alison Pickup and Monika Nollet. Fin•n¢ial Teview Our main income continues to be generated from the subscriptions paid by our members. The site continues to be popular within the sector for advertising job opportunities at reasonable rates. The experts. directory also brings in a further income. EIN finances remain stable and viable. we have managed to increase our total reserves during this financial year. Total income in the year increased by £16.878 to £251.971. Expenses increased by £11.042 to £202.693 in part due to increased HIT database fees becoming due1£19.0171 when memberships
are actually paid offset by a reduction in wages £15.680 due to staff changes. There were also increases in rent, bad debts and the cost of AGM'S and meetings. This left a surplus of £49.278. Investment powers and pollcv The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in interest-bearing deposit accounts. Reserwes pollcy and golng concern The balance held in unrestricted reserves at 31" December 2025 was £272.423 of which £272.422 are free reserves. after allowing for funds tied up in 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 statutorv redundancy should the Charity cease to operate for any reason. We calculate that this would equate to approximately £101,5CQ at current levels of activity. Remaining reseTres are maintained to ensure our ability to upgrade the website and it5 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 charity is a 8oin8 concern. Rlsk management The trustees have reviewed and examined the major strategit. business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks. Systems of 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 safeguarded against unauthorised use. This includes the creation of a strategic plan for the charity, the setting of 3nnu31 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 Oirector and Office Manager have worked 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, of which the updated Best Practice Guide is a key component. Related partles and CO•operatlon wlth other organlsations None of our trustees receive remuneration or other benefit from their work with the chartty. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Note 17 refers to transactions reported in the current year.
Trustees. responsibilities In relation to the finan¢lal st*ements The charity tru5tee5 (who are also the directors of Elertronic 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 Iunited Kingdom Generally Accepted Accountbng Pratthcel. 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. In 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 material 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 busines5. The trustees are responsible for keeping proper accounting records that disclose 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 2Crf)6. They are also responsible for safe8uardin8 the assets of the charity ènd takin8 reasonable steps for the prevention and detection of fraud and other irregularities. 8y order of the board of trustees Gary Mclndoe Trustee Date.. 22 April 2026
INDEPENDEliT EXAMINER'S REPORT TO THE TRUSTEES OF ELECTRONIC IMMIGRATION NETWORK I report on ihe accounts olthe company lor the Year Ended 31" December 2025, which are set out on pages 7 to 16. Respective responsibilities of trnstees and examiner The tn]stees {'hO are also the directors of the coinpany for the purposes of company law) are responsible for the preparation ofihe accounis. The irusiees 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 coinpaiiy law lo prepare accrued accounts aiid l am qualitied to undertake Ihe examinalion by being a qualitied rnernber of The Asso¢ialion of Chartered Cenified Accountaiils. HavingJ satisfied myself that the charity is not subjecl to audit under compaiiy law and is eligible for independent examination. it is my responsibility lo.. examine Ihe aLLounts under seLtion 145 ofthe 201 I ALt to follow the procedures laid down in the general Directions given by the Charity Comniission uiider seLtion 145lbl of the 201 l Acl: and to slate whether particular mailers have come io my aiienlion. BASIS of Independent examlner's report My examii)aiic)n was Laffied oui in acLordance with ihe general Directions given by the Charity Commission. An exaininalioii includes a rei'ieiv of Ihe a¢countinbF record% ktipl by the charity and a compari%oii of ihe aLcount% preseiited with iho%e recurd%. li al%0 iiicludL8 congideralion of any unusual items or di%clo£ures in Ihe account%. and geekiiigi explai)alions rrom yoii a.s trustees concernin&F any such rnatters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit and coi)sequently no opinion is gyiveii as to wh¢th¢r th¢ accounl.s preseiil a 'lrue and fair vieiv, and th¢ report 18 liiniled to Iho%¢ iiiall¢r% let oui in ihe statement below. Independent examiner's Statement In conncction wilh my examii)alion. no matter has come to my attention: { l ) which gives me reasonable cau.se to believe thal in any material respect ihe requiremeilts to keep accounting records iii accordance with sectioii 386 of the Coinpaiiies Act 2006; and to prepare account.s which accord with the accouiiting records. comply with the accounting rcquiremenls of section 396 of Ihe Cumpanies Act 2006. and with the methods aiid principles ofihe Stalein¢iil of Recominended Pracli¢e'. Accounting and Reporting by Charitie5 hai'e noi been mel.. or {2) to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts lo be reaLhed. Jfvl4.ll¢Q_ Jame5 Hilton Jones fccA Hilton Jones Ltd Ua Community Accounlancy Service Hollinwood Business Park, Albert Street Oldham, OL8 3QL Date= 22 ApTiI 2026
ELECTRONIC IMMIGRATION NEfwoRK STATEMENT OF FINANCIAL ACMVMES FOR THE YEAR ENDED 31 OECEMBER 2025 Iincorpoiatsng Incorne and Expenditure Account) Restricted Unr¢$tri¢i¢d Funds Funds 2025 2025 2025 2024 Note5 INCOME FROM.. Charitable Activrtie5 Oth8r Trading Activitlgs Investment Income 227.348 22,197 227,348 22.197 216,413 16,558 TOTAL 251.971 251.971 235.093 EXPENOITURE ON- R8i¥ing Fund8 Other Charitate Adivities 5,977 196.716 5.977 196.716 3,912 187,739 TOTAL 202.693 202.693 191.651 NET MOVEMENT IN FUNOS 49,278 49.278 43,442 RECONCILIATION OF FUNOS Tot81 funds brought fon¥8rd 13 223,145 223.145 179,703 TOTAL FUNDS CARRIED FORWARO 13 272.423 272.423 223,145 The stal&m6nt of finanoal activities indudes all gains and lossès In th& year. AJI ineomitYJ rèsources and rasourcès èxp6nd6d derivè frLNn LX)ntinuing activi.49. The notes on pages 10 to 16 lorrn part of these accounts.
ELECTRONIC IMMIGRATION NEfwoRK Reg Co No 3273715 BALANCE SHEET AS AT 31 DECEM8ER 2025 2025 2024 Noies FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors Cash at Bank & in Hand 10 21,973 277,233 10.845 222,173 233.018 LIABILrriES: Creditors. Amounts falliNJ due within one year 26.784 9.874 NET CURRENT ASSETS 272,422 223,144 TOTAL NET ASSETS 272,423 223,145 THE FUNDS OF THE CHARITY: Reslricled Income Funds unst¢t Incom6 Funds 14 14 272,423 272.423 223 145 223,145 For the year ending 31st December 2025 the cornpany wa5 entided to Ihe exempth'on from audit under section 477 01 the Cornpan Act 2006 relaliThJ lo small companies. The members have not required the company lo obtain an 8jIt ol its actounts for the period in quèsti(>n in aceordanee s8Ction 476. Th8 dir8clor5 ackrrfjwledge their re5w)nsibilrtie5 for cory)Ing wlh thg requirements of thg Act with respect to accounting records and the preparalion of accounts. These accounts have been prepared in acoNdanc* the proVisS applicable to companies subject lo the small companies. regimè. Approved on bettalf ol the Compar Tru5teg . Deni58 McDowell Tru5te8 .. Gary Mclndoe Date.. 22 April 2026 The ntstes on pages 10 to 16 fomi part of these accounts.
ELECTRONIC IMMIGRATION NEfwoRK STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST DECEAI8ER 2025 Notes 2025 2024 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTlVtTIES Nel mvement in funds Add back.. depreciation D8duct inv8slrnent in(x)rn8 Decreasellincreasel in debtors In¢aSe1(eCreasel in credilors 49.278 43.442 310 12,1221 10.137 115.6201 12,4261 16.910 Net cash used in operating activities 52,634 36,147 Cash flow5 from Inv85trnent actl¥ltle5- Intere51 2.426 2,122 Not cash provld•d by InlIng o¢tSvlll 2,426 2,122 Incr8aselldacre8sèl in cash and cash aquivalants during thè 55,060 38,269 Cash and cash equivalents brought forward 222.173 183.904 Ca•h and tash èqulvalènts earrf•d fon¥ard 277,233 222,173
ELECTRONIC IMMIGRATION NEfwoRK 10 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. ACCOUNTING POLICIES (al Basls of pparatIon and assessment of golny nCern The a¢counts (financial slatemenlsl have been prepared under the historical cost convention Mth items recognise(l al cost or transaciion value unless othetwse staled in the leVant notes to these accounts. The financial staternents have been prepared in accordance with the Statetnent of R8(x)rnrnended Practice.. Accounting and Rewjrting by Charities preparing their ae(xJunts in 8ccordanc8 btrith the Financial Reporti Standard appliGgbl8 in th8 UK and Republic of Ir818nd IFRS 1021 issued January 2019 and the Finan¢ial Reporting Stsndard applicable in the United Kingdom and Republic of Irdantj IFRS 1021 and the Charibes Act 2011. The charity conslilute5 è public benefrt entity as defined by FRS 102. Th8 Iru5tees consider that ther8 ar8 no material unc8rtainlies aboui th8 charitys ability to (xntinu8 as 8 goiro Concem. Ibl Funds structure Restricted funds a lunds lch are to be used in ardance speafic tn"ctlns imposed by the donor or trust deed. Thefe ale no resiricled lunds at the year end. Unreslricled ineome funds eomprise those lunds lch the trustees are freè to use for any purpose In furth8r8nce of the charitabl8 objects. Unr8Stricted funds indude designated funds wher8 the tru51885. at their discretion h8ve created 8 fund lor a sperfic wrFW. Further details ol each fund are disclosed in note 13. lel Incomo r8cognltlon All income 15 recogni58d once the charity has enbllèmani to the ITh8. il is probatAe that tha incom8 will be r8c8ived and th8 arnnt of inco receivable can be asured reliably. Oonalions are recognised when Ihe charity has been notified in writin9 of both the arnount and settlement dale. In the event that a donation is subject to (x)ndilions that require a level of perfomiance before the charity Is enliued lo the funds. Ihe income is deferred and Th¢ fecognised unts"l eitt)er those conditions are fully met. or the luwilmeni of Ihosè conditions is ollY %ithin the control of th& charity and it is probable Ih8t those Cond1.0nS will be luifilled in the reporting period. Interest on funds held on deposit is induded when receivable and the amount can be eaSured reliably by the chari¢y". this is Th)mwlly uw) notifKatI of the te$1 paid or payable by the bank. Idl Expendltur• R•cognStlon Liabilities are recognised as eXnditra as SOC as Iharè is a I81 C£StruCtiVa oblKJ8tion comrnffting lh8 charity to Ihal expenditur8, il 15 thai SalUam8nt wll ba requirad and Iha 8rnount of the obligation can be measured reliatrAy. All expenditure is accounted for on an acKrual$ basis. AJI expenses induding support costs and governance Costs are allocaled or aprth.oned to Ihe applicable expendrture headngs. For more information on this attribution fer to nole In below. lel Irr•cov•rable VAT Irr8COV8rable VAT is charged against the 8xp8wKJitur8 h8ading for which it was inrred. lfj lOCatIon of support and goveman¢e costs Support costs have been allo¢ale¢ beh¥een governan costs and other support costs. Govemance costs comprise all costs inv(Aving the wblic aco)untability ol the charity aThJ rts coMplnce with gulation an¢J g( practh"ce. These costs indude costs related to independent examinab.on and legal fee5 together wlh an appK)rtionment of overhead and 5UPPK)rt costs. Governan(x (x)sts and 5UPPOrt costs relating io chariiable aciwiti8s have 8n 8PPOrtK)ned based on staff lime and fa¢ilibes used in eath activity- The allocation of support and governan cDsts is anaysed in note 6.
ELECTRONIC IMMIGRATION NEfwoRK 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 191 Charltable A¢tlvltles Costs of charitable a¢tivibes include 9ovemarKe costs and an aprAybcffiment of support costs as shown in Note 5. Ihl Tangible fixed assets and depreciation Fixed assets are included in the acrounts at nel brKA( valu8. Addibons of a single item or a group of similar assets exceeding £SOO. a capitaliseil at cost (valuation for donated asselsl. Depreaalion is provided to wrile off Ihe cosi less eslimated res¥Jual value ol tsngible fixed assets over their estimated uselul lives as frA1=_ Computer Equipment 33.33% on I Fumilure & Equipment 33.33% on cTht Website development costs are charged &Jainst expenditure as incurred. 111 Taxatlon The organisation is exempt from incom8 tax by reason of its charitable status. Incornè tax suffered on investmen¢ incon is redairTd in tull. The Charity is registered for VAT. Ul P•n8lon8 Thè ChatY curyenlly administets c0ntrfjtNJti5 to a pensh)n schen$ on behalf of iThJivlduals. The charity offers access to a defined coniribulion Isiakeholdail pension sch8m8. Ctsnlribulions a charged to the incom8 and expenditure account when incurred. Th8 charity has no liability beyond making its Contribuln5 and paying a0$5 Ihe deductions for Ihe ernployee's eonlribubons. Ikl Contlngent Ilabllltle8 A contingent liability is idenlified and disclosèd for transactions Msuiting from a possible obligation which wll only be ¢onfIrrrd by Ihe occurrence of or rrrfye uncertain future evenis not wholly within the Iruslees, control. 111 Dèbtors Trade and other dèbtors ars rac(KJnis4d at sètllarn•ni &mnI duè aftér any tradè disctsjnt offarad. PrgpayTrnts are v8lued 81 the arngunt prepaKI nel of any trade discounts due.
ELECTRONIC IMMIGRATION NEfwoRK 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Im) Credltors and Provlslons Creditors and provisions are recconised where the charity has a present obligation resulting frrm a past event that wll prObaY wult in the transler ol fuThJs to a Ihird party and the amount due to sewe the obligation can be measured or esbmated reliably. c110r$ and provisv)ns afe nomially recognised at their settlement amtsjnl after albVng for any tsade discounts due. 2 INCOMING FROM CHARITABLE ACTIVITIES Unr•stricied Rostricted Total 2025 EIN IHJT Joint Membership EIN Only Membership 210.886 16.462 227.348 210.886 16.462 227.348 Previous Year.. Unrestrkted Rostrbcted Total 2024 EIN IHJT Joint Membership EIN Only Membership 197,372 197,372 216413 216413 3 INCOME FROM TRADING ACTIVITIES Unrn8trfct•d R•strlcted Total 2025 Website Advertisin9 Experts Directory HJT Only Membership 1,325 16.734 1,325 16.734 22.197 Pr8vious Y¢ar'. Unr•8trlclod R¢strl¢t•d Totsl 2024 W8b51te Advertising Experts D1Clory HJT Only Membership 2.045 10.305 2,045 10.305 4 EXPENDITURE ON IiAISING FUNDS 2025 2024 Salaries and Wages Suppori Costs 4.348 2.355 All unrestricted.
ELECTRONIC IMMIGRATION NEfwoRK 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Inftsmiatitsn S EXPENDITURE ON CHARITABLE ACTivmES Costs dlre¢tly allwated to actlvllles Salaries and Wages Pension Costs Staff Travel & Subsisten Other Staff Expenses PubliGgtions & Subscriptions Database & Website Indexing, Scanning & Edi"ng Website Costs Consultancy HJT Dat8ba58 Fees Support Costs Governance Costs 2025 2024 44.022 2.498 418 89 226 44.022 2.498 418 89 226 56.037 4.608 24 215 9.550 3.378 12.989 83,762 30,956 8.828 196.716 9.550 3.378 12.989 83.762 30.956 8.828 196.716 5.475 7.184 12,000 64,745 29,581 187.739 Restricted UnstriCte 196.716 196.716 196.716 196.716 187739 187.739 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS The breakdown of support Costs and how these allocaied beh%wi govemance and other support costs is shown below.. Gengral Support Govern•nu Totsl 2025 Total 2024 Salaries and Wages Recruitmènt Tdephone & Inlemel IT & Computer Maintenance Payroll Charges Printing.Slationory & Postsg8 Insurancè Rent Room Hire DepriatiOn Bad Debts Minor Equipment Credit Card Ch8ryS HR & Oc¢upalional Health Exchange Rale DiffenCeS Governan Consultancy AGM, Trustee Maètings & Trnv•l Accountancy Bank Charg8s 11.937 245 183 416 3.979 15.916 245 183 416 504 63 1.036 12,768 19.464 WT 3rx) Tl 557 63 1.036 12,768 925 10,435 WTII Tl 310 1.805 3.504 944 928 928 573 1,251 750 1.884 2.160 55 8,828 750 1.884 2.160 787 2,160 57 39,008 32,585 41,413 Unr8Strict8d 32,585 8,828 41,413 39,008 Note 4 Note 5 1.629 32.585
ELECTRONIC IMMIGRATION NEfwoRK 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 7 ANALYSIS OF STAFF COSTS 2025 2024 Salarie5 and wag8S Social security costs Pensions 64,285 76,803 1,053 4.608 82.464 2.499 66.784 No etnployee received re[nunerati of [re then £60.cKIO. Th8 charity ernOYed 4 peop18 during the year on a part brne b851$. Th8 average number of 8mployees during Ihe year. ccaJlated on the basis of fvll titr equivalents was as follows.. Number SeNices Number The charity considers its key management personnel comprises the rrusiees and tsffi manager Total ernployment benefits, including employer p8n5ion conlribulions of key managem8rit personnel were £29,05612024 £21.0691. 8 INDEPENDENT EXAMINER FEES 202S 2024 Independent ExamSnat[c Fees Othar financial s•rvic8s 1.000 1.664 2.664 1.OCx) 1.717 2.717 9 TANG18LE FIXED ASSETS Fumiture & Cornputer Equipment Equipm8nt T()tsl COST Al 1 January 2025 Additions Disposals Al 31 Dac8mbar 2025 410 6.410 6,820 410 DEPRECIATION Al 1 January 2025 Charge lor Year Disposals At 3106c6mber 2025 410 6,409 6,819 410 NET 800K VALUE At 31 Decernber 2025 At 31 Docembor 2024 10 DEBTORS 2025 2024 Trade Debtors Other Debtors Prepayments 17,315 2.361 6,198 1.444 21.973 10.845 D8btors and prepaym8nts related to unre5triL1ed fund5 in bolh 2025 and 2024.
ELECTRONIC IMMIGRATION NEfwoRK 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 11 LIABILITIES.. AMOUNTS FALLING DUE WH1N ONE YEAR 2025 2024 Other Creditors Taxation & Social S8cunty Costs D8ferr8d In¢ome Awruals 397 4,402 12,378 9.607 26,784 1,032 3.358 9,874 Creditors and accruals relate to unrestricted fLW)ds both in 2025 aThJ 2024. DEFERRED INCOME D8ferr8d income cornprises [rMberShip f88s in advance. Balanc8 85 at 1st January Amount defgrred in year Amount released in year Balance a3 at 31st Dgcernber 10,638 12,378 12 TRUSTEES, EXPENSES No rèmuneratitsn has beon pakj or is due to bè paid to any ol the trustees in rèspèct ol the perK)d. Exc8Pt as disdosed below no r8imbur5em8nt of 8xpen5e5 has been made or is ijue lo b8 made to 8ny of the Iru51ees in respect of the FericKI. Tr8vel Expansos12 Irusi6•$1 £265 13 ANALYSIS OF CHARITABLE FUNDS At1•tJan 2025 In¢omlng R?$ourc At3101 R•sourco8 expend•d Transfgrs Dec 2025 Unrestrieltsd Funds.. General 223.145 223.145 251.971 251.971 202.693 202.693 272 423 272 423 At 1stJan 2024 In¢xmin9 R&8ource3 Rosc*Jrte$ Ex[ded Transfers At 3131 Dec 2024 Unreslricled Funds.. General 179,703 235,093 1191.6511 223,145 179 703 191651 223 145 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total 2025 Total 2024 Tangible Fixed Assets Cash at Bank & In Han Net Cuttent Assets ILiatx'liti•sI 277.233 277.233 222.173 971 223.145 272.423 272.423 Previou5 Year Z23.145 223.145
ELECTRONIC IMMIGRATION NEfwoRK 16 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 15 CONTINGENT LIABILITIES There were no Conngent liabile$ al 31st De(tntsr 2025 (none 20241. 16 CONTROL OF THE COMPANY Control of the company Iw wlh the vdunteer tsustees named on Page 1. 17 RELATED PARTIES Trustee Andr8w Jones is a director of Hillièr, Jones & Te818 Ltd. Jones & Teale Ltd. HJT Ltd. is a commercial company providing complementary datsbase services with EIN EIN administer the ¢ollectson of fees on their behalf. Details ol the Iransacbons can be found on the SOFA and in Notes 2 aThJ 5. John Kelly is a ¢Jifector of HJT Ltd. H8 prov¥J8s sofiwdrt supporl to EIN as an indendent contractor. 18 FINANCIAL INSTRUMENTS The charfty only has linanoal assets and lialIt18S of a kiThJ Ihal qualify as basic financial instruThnts. B8sic financial instrufflenls a initially recognised on a transaction valu8 and subsequently measured 81 their settlement value %wth the exceptM)n of bank loans %thich are subsequently measured al an amortise<l cost using Ihe effeckn'¥e interest method.