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2024-03-31-accounts

COMPANY REGISTRATION NO. 3480722

REGISTERED CHARITY NO. 1075163

LATIN AMERICAN WOMEN'S RIGHTS SERVICE

(a company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

LATIN AMERICAN WOMEN'S RIGHTS SERVICE

CONTENTS

Page No.
Company information 2
Report of the trustees 3
Structure and governance 3
Objectives and activities 4
Achievements and performance 5
Key achievements
1. Specialist services for Latin American migrant women in the UK 6
2. Speaking up: working for social justice 9
3. Migrant women as agents of structural and systemic change 14
4. 15
Plans for 2024-2025 17
And a big thank you 17
Financial review 18
19
20
Statement of financial activities 23
Balance sheet 24
Statement of cash flows 25
Notes to the accounts 26-37

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LATIN AMERICAN WOMEN'S RIGHTS SERVICE

COMPANY INFORMATION

Trustees Laura Somoggi (resigned 18 November 2023) Vanessa Gabriel-Robinson Daniella Dávila Aquije (resigned 18 November 2023) Renata Neuwirth Peppl Sandra Hayne Andrea Bustamante Vivas (appointed 18 September 2023) Fernanda Munhoz (appointed 18 September 2023) Isabel Graeffin Von Medem (appointed 18 September 2023) Maria Rosa Torres Sejin (appointed 18 September 2023) Silvana Grossi (appointed 18 September 2023) Sofia Condes Diaz-Martinez (appointed 18 September 2023) Mariana Brandenburgo (appointed 15 July 2024) Secretary Gisela Valle Chief Executive Officer Gisela Valle (known as Director) Registered office Tindlemanor 52 - 54 Featherstone Street London EC1Y 8RT Bankers Unity Trust Bank four Brindleyplace Birmingham B1 2JB Auditors Knox Cropper 65/68 Leadenhall Street London EC3A 2AD Company registration number 3480722 Registered charity number 1075163

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are directors of the company for Companies Act purposes, present their report and the audited financial statements for the year ended 31 March 2024. This is a directors' report required by S417 of the Companies Act 2006.

The trustees confirm that the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2015).

STRUCTURE AND GOVERNANCE

Governing instrument

company incorporated on 15 December 1997 and registered as a charity on 19 April 1999. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of directors

Articles they are known as company directors.

LAWRS is a membership organisation. Members (91 as of 31 March 2024), are entitled to vote and to stand for election to the Board of Directors at the AGM. Directors are elected to serve for one year at a time. Under the requirements of the Articles of Association, one third of the Board members, specifically those who have been longest in office since the last election, shall retire from office. A retiring officer shall be eligible for re-election. Directors are entitled to appoint new directors for vacancies on the Board to ensure it has a range of skills and competences.

Organisational structure

The Board of Directors is responsible for strategic direction, policy-making and overall control of the work. The Company Secretary attends Board meetings but has no voting rights. In addition to office holding posts (chair, vice chair and treasurer), individual trustees support specific areas of the work as lead trustees for specific projects, and are accountable to the full committee.

The Board meets every one to two months. The Board of Directors makes decisions on strategy, compliance, accountability and monitors risk, budget, and operations. As part of its work, the Board against budgets. Day-to-day operations, staff management and operational decisions are delegated to the Director who receives supervision from the Chair.

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Following election/appointment each new director receives a Trustee Information Pack detailing roles and responsibilities, legal and financial information of the company, its business plan and its operational policies. A trustee induction is delivered following election of new members, which may include spending some time offices of the charity to acquaint themselves with everyday operations, staff and services. The company secretary shares opportunities of external training with Board members. During the reporting year, all new trustees attended training on the role and responsibilities of charity trustees, including specialist training on Charity finances (delivered in-house). They also attended any other training as required.

Risk mitigation

The trustees reviewed their risk assessment on 14 October 2024. The trustees at various meeting during the year have examined likely risks of constitutional, financial, governance, management, operations, fundraising, external influences, human resources and health and safety and agreed measures to reduce and mitigate risks. Agreed actions, systems and procedures to mitigate risks have been implemented or are in the process of being implemented.

Policies and legislation affecting migrant women, cuts in the welfare system, reduced avenues to access justice, the increase in cost of living crisis, and the demonisation of migration coupled with increased demand for services, against a reduction in funding continue to present risks to the financial sustainability of the organisation. Despite good results this year, the Trustees continue to consider measures to mitigate risks associated with dependency on grant funding and continue attempting to diversify funding streams and secure financial sustainability.

OBJECTIVES AND ACTIVITIES

Summary of Charitable Objects

purpose for the benefit of Latin American women and their children living in the UK by providing advice, information and support in the areas of welfare benefits, health, housing, education, employment and

drivers which are: combating poverty; tackling gender-based violence; and nurturing full participation in our new communities. These drivers are underpinned by a common thread which is to contribute to creating an environment that protects migrant physical integrity and security and provides us full and equitable economic, social and political rights.

Public benefit

The trustees have received briefing and training to ensure that the work of LAWRS adheres to the Charity for public benefit. In implementing their duties under Section 4 of the Charities Act 2011, the trustees considered the restrictions to benefit a section of the public, based on ethnic/national origin, and gender, to strictly fall within our charitable objects. No other restrictions apply in terms of access to facilities, degree of need or any other factors, and our services are free.

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Who used and benefited from our services?

Latin Americans are the second fastest growing Non-EU migrant groups in the UK (Towards Visibility, 2016), and approximately a quarter of a million in the UK.

Most Latin American migrant women (LAMW) are in employment but are seriously affected by "in-work poverty" surviving on incomes below the official poverty line. Despite being highly skilled, most of our service users (SUs) work in low-paid/low skilled jobs as domestics, cleaners, in catering, hospitality as well as in outsourced sectors that are gender segregated, over-exploitative, and unregulated. Most experience housing problems and "hidden homelessness" living in insecure and overcrowded, sub-standard private rented accommodation. Access to public services is low; and fewer than 20% access welfare support. Affected by intersectional discrimination on the basis of race, gender and migration status, most of our service users are also subjected to gender-based abuse.

Despite heightened vulnerability to abuse, factors such as - but not limited to - legal status, age, class, race, disability, lack of English skills and of system knowledge, make it harder for Latin American women to assert their rights. By offering specialist services with a holistic and women centred approach, LAWRS offers a much-needed response to women's complex and multiple needs; while continuing to uphold, promote and extend Latin American migrant women's rights.

In 2023 -

When engaging with our services our clients must complete an equal opportunities form. This helps us keep track of the composition of the women we support. Over the last year, the majority of women we supported were from Colombia (24%), Brazil (21%), and Ecuador (19%). Most of them were aged between 25 - 54 years old (80%). The women we supported identified with the varied ethnic identities that make up Latin America in the following ways - mixed Latin American (49%), white Latin American (22%), indigenous Latin American (20%) and black Latin American (4%).

We are a trans-inclusive, women-only organisation. Only 0.54% of the women we supported identified as trans. Most women we supported identified as heterosexual (95%), with 2.81% identifying as part of the LGBTQ+ community.

Additionally 22.51% of our beneficiaries experience disabilities including mental health conditions, physical impairment, sensory impairments and learning difficulties.

The majority of the women we supported were single (37%), married or in a civil partnership (33%), or divorced or separated (26%), with 48% as the primary carer of a child/children under 18.

English language is one of the biggest barriers for our community and 70% of the women we supported indicated they needed an interpreter.

ACHIEVEMENTS AND PERFORMANCE

Thriving in a challenging context

increasingly difficult environment of the economic effects of the cost of living and Covid crises of the last few years. This combination of factors had led to increasing the precarious living and working conditions of Latin American women, making them more vulnerable to gender-based violence and exploitation.

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This makes our role in supporting our community more critical than ever, as we provide culturally sensitive support, and often the only safe space for our beneficiaries to receive help in their native language. Whilst making our services indispensable, it also means we are facing immense pressure to meet the needs of the women we support. As need continues driving up demand and restrictive and regressive rights measures close avenues for safety and support we continue working holistically and creatively to help Latin American women navigate these challenges, with trauma informed and beneficiary-centred services that address the complexities of their lives.

As before, we continue to reflect our beneficiaries' experiences in policy, advocacy and campaigning spaces to demand changes to the structures and systems that disadvantage migrant women, for the benefit of all. Our policy and campaigning work continues maturing and the recognition of our vital message continues to grow as more spaces are open to us to demand social justice. Our partnerships and collaborations also reflect this maturity as we are able to deepen our intersectional work to support those women who are at the margins of society.

As an organisation we continue to experience increasing challenges that come with supporting minoritised migrant women, including the current housing and immigration advice shortages and the increased competition for the funds that are necessary to support deter us, as we continue to change and adapt, demonstrating resilience and finding new ways of providing a vital lifeline for our community. As a result we continue building deep trust within our communities, providing safe spaces where our service users feel heard and supported and providing opportunities for them to raise their voices, make their struggles known and imagine a better future for themselves, their families and communities.

1. Specialist services for Latin American migrant women in the UK

LAWRS successfully continued to deliver its frontline services on general advice, prevention of VAWG and counselling, following a holistic approach. This implies delivering multidisciplinary casework, creche services, peer to peer support, access to empowerment and social change programmes, whilst recognising the intersectional needs of women and girls due to their identities and social position.

We continue to offer a hybrid model of support, providing more flexibility for the women who access our services. For many, remote support continues to be beneficial in terms of convenience and reduction of travel costs. For others, it provides a safe space to access our services, including creche for mothers of young children.

Our approach and methodologies enable women and girls to access information on various issues and concerns that directly impact their rights, find safety after surviving violence and gain support from their peers and counsellors to overcome trauma caused by violence in all its forms.

In the reporting period 2023 - 24, LAWRS supported 1,473 Latin American women. The following key figures illustrate the many ways in which we provided support:

Case working

Domain of change Indicatorprogress1
Women accessing general advice and
information
576 women accessed 996 advice sessions provided by LAWRS
advisors.

1 Figures should not be read accumulative. A woman may consult LAWRS on a variety of issues. Following our holistic approach, each team will refer cases to another team when a woman requires more information or support once she has given consent to pass forward her case.

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Advice was given on the following issues:
236 cases on housing (289 sessions)
222 cases welfare benefits (303 sessions)
93 cases on employment and employment rights (151 sessions)
107 women accessed the EU settlement scheme service (213
sessions)
233 women access advice on other services
217 women accessed our legal surgeries with ITN and Duncan
Lewis solicitors:
96 received immigration legal advice
121 received family and children's rights legal advice
In total, 247 sessions were provided.
Women supported through counselling
and overcoming trauma
154 women accessed our counselling services:
90 women received an initial need assessment
94 received 1-2-1 therapy
75 women accessed emotional support sessions
In total 799 sessions were provided.
Women survivors of violence supported
to find safety
259 women accessed 1,046 sessions of VAWG advice
84 of the women supported have No Recourse to Public Funds
15 women accessed 15 sessions of peer-to-peer support.
Women accessing services through the
Helpline2
704 women accessed initial advice and referrals to services
through the Helpline (1,216 sessions).

The helpline has continued to provide an entry point to our services, with agents delivering outstanding service driven by their commitment to support the community while expanding their knowledge and experience. Many of our volunteer agents have successfully moved on to secure employment, a testament to the mutual benefit of the program, where we invest in their development, and they project excellence in their roles. Unfortunately, growing demand, fuell

excellence, poses challenges. As expectations rise, agents often encounter frustration from service users when services are unable to meet the increasing demand.

Workshops and training

Objective of workshops and training Indicatorprogress3
Women participate in workshops to
strengthen their knowledge, skills, and
capacities
Number of workshops per theme
4 on Employability

2 Running from Monday to Friday between 11 am and 1 pm.

3 Figures should not be read accumulative. A woman may consult LAWRS on a variety of issues. Following our holistic approach, each team will refer cases to another team when a woman requires more information or support once she has given consent to pass forward her case.

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6 on Financial Awareness, and Employment, Tax, Housing and
Welfare Benefits System
5 on EU Settlement Scheme
5 on mental health and wellbeing
2 on school registration in Southwark
200participants benefited from 22 workshops.
Raising awareness workshops with the
Latin American community and
professionals
15 presentations of the VAWG service to external stakeholders
4 training sessions for professionals on VAWG
Healthy relationship workshops for 224 students
Workshop for professionals in school settings supported 116
professionals
123 members of the Latin American community were reached
through community outreach activities aimed at supporting young
Supporting women to overcome
language barriers
194 women participated in the Language Café

Migrant women are facing multiple, intersecting crises that compound their disadvantages, particularly in areas such as immigration, housing, and violence against women and girls (VAWG). These overlapping issues create complex challenges that make it difficult for women to navigate services and access the support they need. The combined impact of these crises often leaves them in precarious situations, vulnerable to further harm, and without adequate protection or resources. Addressing these challenges requires a coordinated, multi-sectoral approach to ensure that migrant women receive comprehensive and effective support.

Below we outline the main issues our teams have been dealing with over the last year:

Housing

The increase in destitution and homelessness, particularly among entire families, has become a growing concern as local authorities reduce their involvement in providing essential services. Citing a lack of resources, authorities have delayed decision-making processes, with cases taking anywhere from 4 to 6 months to resolve. Many families are forced to share inadequate living spaces or, in more extreme cases, share communal accommodations. This prolonged uncertainty has led to a rise in frustration among service users (SU). These delays are also affecting our service, as many cases require ongoing advocacy with multiple instances of contact with local authorities.

Despite these challenges, advocacy efforts have seen some success, with 35% of cases achieving positive outcomes, securing stable housing without the need for shared facilities. These successes have motivated the team to continue, while also encouraging us to refine our strategies for more effective interventions.

Immigration

The service faces significant challenges due to limited capacity and legal restrictions, which only allow us to take on certain cases. This makes it difficult to meet the growing demand from service users, which also has an emotional toll on the team as there is sometimes no other option but to turn people away. Furthermore, there is a general shortage of capacity within the sector, meaning that even signposting to other organisations is challenging when LAWRS lacks the resources or expertise to assist. Despite these hurdles, the immigration casework has grown, thanks to our collaboration with Refugee Action, who have been supporting our work. While the range of services remains limited, the cases we have handled have led to successful outcomes, with clients securing the correct legal status.

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Welfare benefits

We have achieved significant success in handling appeals, with favourable outcomes for many service users. Additionally, welfare benefits cases have generally been straightforward to manage, allowing us to provide efficient and effective support to those in need. This success reflects the expertise and dedication of our team, as well as the strong processes we have in place to guide users through complex systems with ease.

Mental health

The immense pressures our beneficiaries face are intensifying an already critical mental health crisis, particularly within the context of overstretched services, including our own. In response, our counselling team has been providing emotional support sessions as one-off resourcing appointments (representing an increase of 33% in relation to the previous year) for women on our waiting list, in addition to offering wellbeing workshops for the wider community.

Many of the women seeking our counselling services are juggling multiple jobs, often in exploitative and unsafe environments such as the higher-paying informal market or the sex industry, which significantly increases their stress levels. Despite their need for mental health support, the financial pressures they face and the constant need to secure income leave them with little mental space. This difficult choice between attending counselling or working additional hours has, in some cases, resulted in disengagement from our services.

For Latin American migrant women, who are often the primary breadwinners supporting both children and project, Sin Fronteras (SF), we have seen how mental health issues are becoming even more urgent for Latin American young women and girls. Their home life, social life, access to healthcare, educational progress, and their families' financial stability and job security have all been impacted since the pandemic, making mental health a critical issue across multiple generations.

VAWG

The increasing precarity faced by many Latin American women continues to heighten their vulnerability to violence. Women seeking to leave abusive relationships are confronted with impossible choices: staying with their abuser for financial security or leaving and being forced into exploitative situations such as socalled "sex for rent" (a form of sexual violence) or other survival mechanisms. These strategies often expose them to further abuse and exploitation. The most vulnerable women, particularly those with No Recourse to Public Funds (NRPF), including undocumented and asylum-seeking women, are frequently denied access to safety and support.

To effectively support these women, our specialist Violence Against Women and Girls (VAWG) team, alongside all LAWRS service teams, operates with a clear understanding of how immigration status intersects with every aspect of their lives. This awareness enables us to advocate effectively within a system that discriminates against and dehumanises migrants, placing their safety at further risk.

2. Speaking up: Working for Social Justice

government that had doubled down on anti-migrant rhetoric and legislation and that was decreasing interest in the evidence presented by the charity sector and in complying with international law.

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political parties difficult as controlling migration and anti-migrant discourses were featured heavily in the narrative of the campaigns.

Despite these challenges, LAWRS has continued its advocacy work in the areas of Violence Against Women and Girls, and Labour Exploitation.

Safe reporting mechanisms for migrant women

Throughout this year, we remained committed to advancing our goal of establishing safe reporting mechanisms for migrant victims of crime by advocating for the implementation of a firewall between the police (and other statutory services) and Immigration Enforcement.

As the Victims and Prisoners Bill, on which we began our work the previous year, continued to progress through Parliament, we deepened our collaboration with key stakeholders. In December 2023, the bill returned to Parliament. While the long-anticipated bill aimed to improve access to justice and support for all victims of crime, it notably excluded migrant women. We worked closely with the Domestic Abuse Commissioner to introduce a firewall amendment that would put the needs of migrant victims of VAWG and modern slavery on the agenda. Although our efforts to amend the Victims and Prisoners Bill were particularly as the bill moved to the House of Lords, we successfully tabled and debated the amendment in both Houses, securing cross-

As part of the advocacy work to influence the Victims and Prisoners Bill, in November 2023 and February 2024, we launched a successful social media video campaign asking people to contact their MPs, which featured key stakeholders that are supportive of the firewall. The campaign also included the testimony of Melanie*, a victim/survivor and of both LAWRS Policy and Communications Managers. It was shared by over 40 organisations from the VAWG and modern slavery sectors.

Our work on the Victims and Prisoners Bill during this reporting period has been a valuable opportunity to strengthen our presence in Parliament, shape the discussion on this critical issue, and further enhance our relationships with key parliamentarians in both Houses.

Recognising the challenges of influencing national policy, we have also expanded our efforts at the local level and seized opportunities to lobby and advocate at the international level.

At the local level, we deepened our collaboration with Surrey Police, supporting their Domestic Abuse lead in drafting a firewall policy, which has been presented to the National Police Chiefs' Council (NPCC). This growing recognition of the need for a firewall is largely due to LAWRS' pivotal role in connecting various police forces at the local level, ensuring equal protection for migrant victims.

of the Istanbul Convention. In December 2023, we co-submitted a joint shadow report to GREVIO, the independent monitoring body overseeing the Convention's implementation, supported by a coalition of 58 organisations. We played a key role in coordinating the drafting of Chapter Seven on migration and asylum, alongside Rights of Women, where we reiterated our call for a firewall. The report highlighted systemic failures by the government in addressing violence against women and girls (VAWG).

As part of this process, we engaged with the Equality and Human Rights Commission (EHRC) to influence their evaluation report. In March 2024, the EHRC published their report, urging the government to fully ratify the Convention. Notably, the report included a section on migrant victims and data-sharing practices, recommending an end to sharing personal data for immigration enforcement purposes.

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In February 2024, we participated in a roundtable discussion during the visit of the UN Special Rapporteur on VAWG to London, where we presented both oral and written evidence. We underscored the harmful effects of data-sharing practices with immigration enforcement and advocated for the implementation of a firewall.

Earlier this year, we also contributed to a joint submission with Advocates for Human Rights and Hibiscus Covenant on Civil and Political Rights. The report emphasised the detrimental impacts of hostile environment policies on the rights of Black, minoritised, and migrant women, including the need for a firewall, and recognised LAWRS' leadership in advocating for these essential changes.

New areas of work

Introducing a firewall has been and will continue to be our policy key priority. Through our frontline work, LAWRS has access to very powerful qualitative evidence of the harms to migrants of data sharing, but we also recognise the power of quantitative data in creating leverage for change. Our successful recruitment for our new Research and Engagement Officer role is facilitating work with our frontline teams to improve our data collection to capture the extent of the number of women we support who fear reporting to the police. To complement this frontline data we will also be looking to increase the use of Freedom of Information (FOI) requests in our policy work and we are looking to collaborate with organisations that have experience of submitting successful FOI requests.

Work to highlight the particular experiences of migrant women in the Family Court is recent for LAWRS; our frontline colleagues share evidence and trends. This year, we continued progressing our presence by joining a working group focused on VAWG and the F and Rights of Women.

Partnership work

disabled women and girls victims-survivors of VAWG.

continued to work on bringing attention to the endemic harm of VAWG and the effects of migrant victimsurvivors with NRPF. As part of our project we worked on gathering evidence which will be published in a report later in the year.

Commissioner, Claire Waxman. The group was very active in coordinating the response to the Victims and Prisoners Bill and advocating for safe reporting mechanisms.

We continue to chair the Labour Exploitation Advisory Group (LEAG) coordinated by FLEX. This has allowed us to better coordinate influencing for party manifestos, making the case for safe reporting and protecting Continuum of Exploitation in Practice, which unpacks the factors that produce the risks of labour r evidence on the impact and effectiveness of the 2015 Modern Slavery Act which included a LAWRS case study.

Survivors engaging in policy work

This year, we completed our research on the experiences of Latin American domestic workers in the UK, 2023 in a report titled Behind Closed Doors : Experiences of Latin American Domestic Workers in the UK.

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We have been able to include the testimonies and experiences of Latin American migrant women facing the cumulative impacts of the cost of living crisis, ever more hostile immigration legislation and the crumbling of statutory services provision as evidence in response to the consultations the government has published during this reporting period, such as their proposals to increase employment tribunal fees, to introduce fees for OISC advisors providing free immigration advice, and British Home for British People etc. If these proposals go through, they will serve to make migrant women even more vulnerable. Partnership work has been crucial to submitting evidence of the harm they would bring.

Communications

Since Covid, LAWRS has transitioned to hybrid working conditions. To address the challenges of maintaining newsletter. Our newsletter has permitted each team to share their work and achievements. This has had a positive impact on our external work, considering that all the evidence we base our campaigns on comes directly from the trends we identify.

During this year, LAWRS completed 40 years of existence. A video was created highlighting the importance of why LAWRS first began and how this is still relevant today. It shares the experience of current and past colleagues and service users and the impact LAWRS has had for the community. LAWRS remains committed to increasing the visibility of the issues we work on.

Our Communications Officer has also started to develop a media engagement strategy and plan.

Expanding our scope/focus

In the last year, our service has seen an increase in the need for support from Latin American women coming from Central America who are seeking asylum. Many of them have been placed in unsuitable accommodation such as hotels. The policy team is currently undertaking research to understand the particular experiences of these women in order to influence policy-making.

As migrant communities have been made more vulnerable by the dismantling of support services and their exclusion from them, we have seen a rise in cases of exploitation, especially in complex cases where VAWG and exploitation intersect, yet specialist support services for migrant victims of labour exploitation and modern slavery are few and far between. LAWRS has the expertise of working across and at the intersection of these issues - VAWG, modern slavery and immigration - but we are lacking the capacity to meet the demand. Investment in this area of frontline work would help us provide unique evidence for our policy work on the needs of the most vulnerable migrant workers.

Teresa* arrived in the UK on a tourist visa with her child. They were fleeing persecution in their home country and arrived in the UK with very limited funds. In trying to seek help, Teresa was introduced to a family that offered them a room in exchange fo

With no other options available to her, Teresa accepted the offer.

Teresa worked 18 hours a day, from 7 am to 1 am. She was not able to take breaks and had to cook and clean even on weekends. Teresa was not allowed to leave the house, apart from when taking the kids to school. She was threatened with being arrested whenever she tried to leave. Teresa and her child became overstayers during her exploitation and Teresa was repeatedly told that she would not be able to find a job or receive any help because of her immigration status. She was told that if she did not follow orders, she would be deported and have her child taken away from her. Teresa was also told she was not allowed to register with GP because she was undocumented despite needing medication for a thyroid condition.

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Only when Teresa met another woman who invited her to come and live with her were they able to finally number by someone at a food bank who explained to her that she had been a victim of modern slavery. LAWRS helped Teresa get a referral into the National Referral Mechanism (NRM), but faced a huge backlog from First Responders.

front of her child. Teresa was told by her host not to report the assault to the police as she was undocumented and they would deport her. For this reason, Teresa was afraid of any engagement with the police, including for a referral to the NRM. The host then asked Teresa and her child to leave as she did not want any trouble.

With Teresa and her daughter at risk of destitution, LAWRS referred them to Children Social Services (CSS) was a victim of modern slavery, but they did not make a referral to the NRM. NRM referral requests sent to the local authority also went unanswered. During this time, the person that had introduced Teresa to the family that exploited her got in touch to say he knew someone else that could help her. Teresa knew she could not trust this person, but was also facing limited options. An NRM referral was finally submitted two months after LAWRS began searching for a first responder to support Teresa. Teresa received a positive reasonable grounds decision and was finally able to access safety. Three weeks later, Teresa was rushed to hospital with symptoms of cardiac arrest, having still not been supported to register with a GP.

The difficulties and delays Teresa faced in accessing the support she is entitled to as a victim of modern slavery put her at severe risk of destitution and re-exploitation and exposed her and her young daughter to gender-based violence. It also delayed the support she required to register with a GP which led to health complications which put her life at risk.

Carola* was brought to the UK under a lie, having been told that she did not need a visa to work here as a domestic worker for 6 months. She worked 6 days a week, 16 hours a day, and received £1.92 an hour. She was isolated, did not speak English and did not know what the National Minimum Wage was in the UK. She was paid twice: once after the first 3 months, and again after the second 3 months, and deductions were made for the flight that the employer had paid. After sending money back home she was left with no financial safety net to leave this exploitative situation. After the first 6 months were up, Carola was not allowed to leave the house and her passport was taken from her without her knowledge. Carola only managed to escape when her employer went out and forgot to lock a door. She was owed 3 months wages when she escaped.

After a while Carola found LAWRS via a friend. LAWRS explained that she had been a victim of exploitation and that she could be referred to the National Referral Mechanism (NRM). Her case was referred to a first responder and Carola initially received a negative reasonable grounds decision. LAWRS made a reconsideration request to the Single Competent Authority and Carola finally received a positive decision and is receiving support.

Carola had a baby in the UK and as a result of being undocumented she had accumulated a debt with the NHS of over £9000. The hospital refused to recognise her as an exempt patient as per NHS guidance, despite her receiving a positive reasonable grounds decision. She was referred to Maternity Action and after four months of advocacy her debt was cancelled, but only after her case was escalated to Public Health England.

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Carola was also offered the opportunity to be referred to the Unpaid Wages Project so she could recover unpaid wages from her exploiter, but chose not to go ahead with making a claim at the employment Tribunal for fear of having to re-engage with her exploiters.

3. Migrant women as agents of structural and systemic change

In this strand of our work, we also continue strengthening the opportunities for women from the Latin American community to organise and act as agents of social change through the Sin Fronteras and WARMI projects and the Volunteer programme.

Sin Fronteras

The Sin Fronteras project focuses on empowering Latin American girls and young women (LAGYMW) aged 14-24 in London. Over the first year of our new three-year project (April 2023 - March 2024), the initiative provided 22 activities, including group sessions, one-to-one support, and educational advice, to help participants develop critical thinking, well-being, and peer support networks.

Key activities included 6 group sessions on topics like wellbeing, critical thinking through the use of art, and campaigning work. They were also offered 25 one-to-one appointments, 13 internal and external referrals, 6 university access appointments, 5 youth therapy processes, and 13 policy and advocacy activities. The project also published a peerlustrated images to promote gender equality and social change.

provided 13 young women with leadership and advocacy training, focusing on tackling VAWG and addressing the needs of migrant women. The main objective of the programme is to develop a safe and collaborative space where participants increase their ability to influence decision-making to the benefit of young Latin American migrant women and to coThe YWAB members engaged in practical learning, producing a policy brief and a social media campaign.

Despite some engagement challenges, particularly due to the postsocial skills, the project has positively impacted participants by boosting their confidence, leadership, and advocacy skills. The project plans to expand its work by introducing more regular sessions, increasing

Sin Fronteras in numbers: 29 participants 47 sessions delivered 24 one-to-one appointments 4 individual educational advice sessions 8 YWAB Board Meetings 4 YWAB Leadership & advocacy training 4 wellbeing sessions 2 critical thinking sessions 1 activism event (YWAB Partnership event)

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WARMI

WARMI, our community activist group, has been an important space for Latin American women from diverse backgrounds to meet, engage in intersectional feminist discussions and to use their lived experiences as foundation to create campaigns and to inform the wider Latin American community.

The beginning of this financial year found Warmi in the final stages of a project in partnership with Focus on Labour Exploitation (FLEX), aiming to develop more sustainable corporate responses to the inequalities exacerbated by COVID-19 and a corporate human rights due diligence framework for domestic service carried out 8 online focus groups on different topics such as working hours and National Minimum Wage, different types of leave, immigration and discrimination, health and safety, freedom of association, grievance mechanisms, sexual harassment and forced labour. The project engaged 13 Latin American cleaners, whose participation was paid.

-making workshop and the Million

Women Rise March. We have also had two sessions on the sick pay campaign led by the Centre for Progressive Change. These initial activities made clear the impact of the cost of living crisis in our community. For example, in the first sick pay session participants had to cover their transport fare, and 2 participants attended the session. For the second one, refreshments and participation were paid. 25 people subscribed in a couple of days and we selected 8 of them due to budget limitations. They all attended and arrived on time for breakfast. Session was on the sick pay campaign but we had participants sharing heartfelt stories and crying of sadness and in search of comfort.

This is just an example of many others where members of our community come to us sharing despair. Like a 62 years old woman from Ecuador described .

outreach team delivered of 6 wellbeing sessions, consisting of 3 on self-defence, 1 on Gong Bath and 2 on journey to recovery. In each session, LAWRS offered transport fare for each participant, snacks and lunch. We had over 70 people attending the sessions and 55% attended more than one session.

The numbers and feedback show that our community still appreciates spaces where they can safely share experiences, learn, grow and plan a brighter future together but that more than ever, they need support to be able to do so. said one of the participants. During lunch time, WARMI Coordinator talked about Community Organising and asked participants about their pressing issues and about the changes they would like to see for our community. Most expressed difficulties in accessing services such as the NHS and mentioned discrimination in those spaces.

4.

Southwark Outreach

The Southwark Outreach project seeks to improve access to community services, community support, wellbeing resources, and volunteering opportunities for Latin Americans in the borough. This project is delivered in partnership with Indoamerican Refugee and Migrant Organisation (IRMO), who delivers the support needed for accessing volunteering opportunities.

This year, LAWRS' outreach project in Southwark engaged with 1,638 Latin American women through a range of channels, including 281 referrals, 431 workshops and events, 249 wellbeing sessions, 47 debt

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surgery, 53 yoga sessions, and 297 one-to-one appointments, and inquiries via telephone, text and email. The project stays in touch with the community by disseminating information about our services and activities on a weekly basis through social media and WhatsApp.

The outreach project provides another channel for LAMW to access support, such as one-on-one appointments with the Southwark Outreach Coordinator or with our specialist advisors on VAWG, Welfare Benefits, Housing and Debt (WBHD), and mental health.

Additionally, the project provided informative workshops and webinars on the most relevant issues facing LAMW. This year 32 workshops held during the reporting period contributed to increasing women's awareness of numerous topics (e.g., mental and physical well-being, access to Generalist Advice, the NHS, employment rights, energy advice, identity and motherhood, the importance of volunteer work, cost-of-living crisis, and managing stress and anxiety and digital assistance). These were delivered in collaboration with other LAWRS teams and with external organisations such as Citizens Advice Southwark, IRMO, Southwark Latin American Network (SLAN), Streatham Primary Care Network, NHS South East London, UK Chagas Hub, Davis Peace Project, Migrapreneur, Aymara, SELCE, Money A+E, Cancer Research UK, Maternity Action, Parent Action, and CLAUK.

Alongside this, the project also engages in advocacy work at the local level in Southwark to bring attention to our community's needs and communicate how our organisation is working to address those needs.

Over this year, 194 women accessed the Language Cafe, our weekly informal English conversation classes. It continues to be the most attended activity reflecting the continued need amongst the community to learn English and to access free classes.

At Espacio Mamá, our Latin American mums group, we ran workshops related to Mental Health; Vaccination and access to NHS; Employment Rights; Energy information; Healthy Relationships; Identity and motherhood; Managing stress & anxiety; and Digital assistance.

LAWRS Volunteer Programme for Latin American women

This year, our volunteer programme recruited and supported 39 Latin American women as volunteers for LAWRS, playing a crucial role in expanding the capacity of our organisation. Volunteers are integral to every area of our work, and during this reporting period, they generously contributed 1,025 hours of counselling, 4,125 hours of casework and administrative support, 3,037 hours of helpline support, and 2,627 hours of interpretation. Without our volunteers, we would not have been able to continue running our helpline, originally set up in response to the Covid-19 pandemic, which has since transformed how we operate.

Volunteering with LAWRS offers Latin American women valuable work experience and professional skill development, helping them transition into better-paid and more secure employment. Our volunteer programme serves as a pathway out of exploitative, low-paid sectors. During this reporting period, 27 volunteers secured employment and 6 pursued further education.

Our Volunteers Coordinator continues to improve our monitoring tool to help supervisors better capture the breadth of volunteer work and the skills they develop. This tool goes beyond simply recording hours, documenting volunteer tasks, training completed, and supervisor feedback, which allows for richer reference letters and demonstrates the effort involved in both volunteering and supporting volunteers. With the increased need for supervision, debriefs, and care for volunteers, this tool will help us showcase the importance of funding for the programme. Despite a high number of volunteers, we have not yet been able to scale up the capacity of our Volunteers Coordinator, making this support even more critical.

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Training in the community

Healthy London Healthy Relationships - Schools Prevention Project

Healthy London Healthy Relationships is a project that supports young people to understand and develop healthy relationships from an intersectional perspective. The project aims to take a whole school approach, by including students, staff, and parents, in trainings about healthy relationships looking at issues such as domestic abuse, sexual abuse, consent, and toxic masculinity with information on how to find help.

LAWRS works with schools with high levels of diversity such as Lambeth, Southwark, Croydon, and Lewisham. In this reporting year LAWRS engaged 224 students in workshops about healthy relationships, trained 116 professionals, and reached 123 members of the school setting community through outreach activities.

This project continues to reveal how important it is to work with young people on this topic. Many of the students we engaged had not heard about healthy relationships but knew from experience what was not healthy. Young women and girls have a better understanding about sexism and violence against women and girls, either through their own experience or via their mothers. However, this is not mirrored by an understanding of sexism and toxic masculinity by boys, reinforcing harmful patterns of behaviour. By addressing these issues at younger ages LAWRS supports a preventative approach to eliminating violence against women and girls.

PLANS FOR 2024-2025

Our plans for the new year are the following:

AND A BIG THANK YOU:

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FINANCIAL REVIEW

Review of fundraising activities

We derived income from various funding sources to which we are very grateful for their contributions that made our work possible and effective during this year.

Financial results

Income in 2023/24 totalled £844,814 and expenditure was £967,457, resulting in a deficit of £122,643. Restricted funds increased by £6,945, and unrestricted funds reduced by £129,588.

Income was £22,204 lower than in 2022/23. Expenditure was £13,538 higher than in 2022/23. Expenditure continues to be substantially higher than prior to Covid-19 the increase in the needs of services users for advice and counselling has continued and the ongoing cost of living crisis has further impacted needs. As a result expenditure in 2023/24 was 42% higher than in 2019/20.

While income was substantially lower than expenditure, this did not cause any major challenges as LAWRS had budgeted to spend some of the LAWRS unrestricted reserves during 2023/24, enabling the continued support for our service users.

Strategy for 2024/25

In recent years LAWRS has been very successful in securing funds to support its work during and after Covid-19, and this has allowed LAWRS to increase its capacity to meet the increased demands from service users during this difficult period. Much of this funding has been short-term, typically one-year grants.

In 2023/24 LAWRS commenced a substantial fundraising programme aimed at securing more multi-year grants for new funders at the same time as renewing some existing multi-year funding contracts that ended in 2023/24. While the fundraising environment is very competitive, during 2023/24 LAWRS secured substantial funding from new multi-year grants.

The strategy for 2024/25 is to continue to apply for significant multi-year grants. LAWRS sims to secure sufficient funds to fund an increase in expenditure in 2024/25 and future years without needing to fund expenditure from reserves as was the case in 2023/24.

Reserves policy

The trustees are committed to maintaining an adequate, justified and reasonable level of reserves in line e target amount at the balance sheet date is £240,000.

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In addition, the trustees have identified the need to designate funds to cover potential staff sickness (£5,000); and transition costs in 2023/24 (£56,000). Further information is set out in note 11 on page 32.

Overall, the target unrestricted funds above amount to £301,000. Unrestricted funds at 31 March 2024 are £341,133. So the level of reserves is regarded as adequate but not excessive. The trustees will continue to monitor reserves closely to ensure that LAWRS holds adequate funds to cover its future needs.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also directors of Latin American Women's Rights Service for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial 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 these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time of the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each of the trustees is aware at the time the report is approved:

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the trustees on 30[rd] November 2024 and signed on its behalf by:

Renata Neuwirth Peppl - Co-Chair

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF LATIN AMERICAN WOMEN'S RIGHTS SERVICE

Opinion

We have audited the March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), includ

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

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Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee

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that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Shoaib Arshad ACA, FCCA Senior Statutory Auditors for and on behalf of Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD

Date: 30[th] November 2024

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LATIN AMERICAN WOMEN'S RIGHTS SERVICE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Unrestrl<ted Restrlcted funds funds 2024 2024 Total funds 2024 Urtresirlcted Restrl¢ted funds funds 2023 2023 Total funds 2023 Note Income.. Grants. donatlons and legacles 215,932 8,384 251,943 364,096 467,875 372,480 257,935 24,861 250,481 331,433 508.416 356,294 Other trading activities- Membership Subscriptions Investments- Bank Interest 4,459 4,459 2,308 2.308 Total Income 228,775 616,039 844,814 285,104 581,914 867,018 Émpendlture: Cost of ralsin8 funds Expenditure on charltable actlvltles 21,971 336,392 21,971 945,486 19,862 253,441 19.862 934,057 609,094 680,616 Total expendlture 358,363 609,094 967,457 273,303 680,616 953.919 Net Income I lexpendlturel and net movem•nt In fund5 for the year 1129,5881 6,945 1122,6431 11.801 198,7021 I86.￿1) Reconclllatlon of funds Total funds brou8ht forward 470,721 65,693 536,414 458,920 164,395 623,315 Total funds carrled forward 341,133 72,638 413,771 470,721 65,693 536,414 The statement of Iinanclal actlvltle5 Include5 all galns and losses recognised In the year. 23

LATIN AMERICAN WOMEN'S RIGHTS SERVICE (Company no 3480722) BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes FIXED ASs￿s Tangible assets 6,483 6,483 8,967 8,967 Total Flxed Assets CURRENT ASSETS Debtors Cash at bank and in hand 142,284 442,601 584,885 184,865 465,536 650,401 Total Current Assets LIABILITIES CREDITORS.. Amount falling due within one year io 1177,5971 1122,9541 NET CURRENT ASSETS 407,288 527,447 TOTAL ASSETS LESS CURRENT LIABILITIES/NET ASSETS 413,771 536,414 FUNDS Unrestricted funds - General Unrestricted funds - Designated Restricted f und5 280,133 61,000 72,638 234,721 236,000 65,693 li 12 TOTAL CHARrrY FUNDS 413,771 536,414 The financial 5tatement5 have been prepared in accordance with the provision5 applicable to companie5 subject to the small companies regime and with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151. They were approved by the Board on 30th November 2024 and signed on its behalf by.. renata peppl10 08,19 GMT-31 Sa ayne (Dec 2, 2024 15'.20 GMT+ll Renata Neuwirth Peppl - Co-chair Sandra Hayne- Trustee 24

LATIN AMERICAN WOMEN'S RIGHTS SERVICE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operatlng actlvltles: Net cash provided by (used in) operating activities 18 126,4721 1186,6661 Cash flows from investing activities: Interest income 4,459 2,308 Purchase of tangible fixed assets 19221 15,4781 Net cash provlded by (used In) Investlng actlvltles 3,537 13,1701 Cash flow5 from flnancln8 actlvltles Chan8e In cash and cash equlvalents In the reportlng perlod 122,9351 1189,8361 Cash and cash equivalents at the beginni ng of the reporting period 465,536 655,372 Cash and cash equlvalents at the end of the reportln8 perlod 442,601 465,536 25

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES 1.1 Basis of preparation The financial statements have been prepared in accordance with 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 l January 20151- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The date of transition to FRS102 was l April 2015. 1.2 Preparation of the accounts on a going concern basi5 The expenditure budget for 2024125 is almost fully funded, with adequate reserves to cover any gap. In addition, substantial funds have been raised towards the budget for 2025126 and the following two years. LAWRS has also identified opportunities to apply for further funds to meet LAWRS needs in 2024125 and beyond. Work will progre55 throughout 2024125 to secure these funds. This should ensure viability beyond 2024125 and demonstrate that LAWRS is a ￿01n￿ concern. 1.3 Incomlng resources Donations, grants and other forms of voluntary Income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. Income is shown net of VAT where applicable. Latin American Women's Rights Service is not registered for VAT. 1.4 Investment In assoclated undertaklngs Unllsted Investments are Included at the best estlmate of thelr market value where It Is practicable to obtaln this. Where no reliable valuation can be obtained or it is considered that the cost of obtaining one outweighs the benefit to the users of the financial statements, the investments are included at cost and reviewed for impairment at each vear end. 1.5 Tangible flxed assets and depreclatlon Tangible fixed assets are depreciated in accordance with the charity's accounting policy. Depreciation is provided at rates calculated to write off the cost of the asset less any estimated residual value over its expected useful life, as follows- Fixtures, fittings and equipment 25Yo Straight line Items of equipment are capitalised where the purchase price exceeds £300. 1.6 Fundr41sln8 CQSt$ Fundraising expenses relate to Costs incurred in inducing people and organisations to contribute towards the charity's work. 1.7 Resources expended Resources expended are Included in the statement of flnancial activities of an accruals basls, incluslve of VAT. Certain expenditure is directly attributable to specific activities and h35 been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across categories on the of staffing on each project. 26

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Icontinuedl 1.8 Funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are wide and varied in pursuance of the charity's main objectives. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. 1.9 Leases Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term. 1.10 Corporatlon Taxatlon The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 27

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM GRANTS AND DONATIONS Unrestricted Restricted funds funds 2024 2023 Paul Hamlyn Foundation Oak Foundation / Global Dialogue Trust for London Esmée Fairbairn Foundation Unbound Philanthropv Lloyds Bank Foundation Comic Relief A B Charitable Trust London Borough of Southwark London Legal Support Trust and City Bridge Trust via IRMO Capital Group The Joseph Rowntree Charltable Trust Anonymous john Ellerman Foundation Davi5 Peace Prize Imkaan King's College London Donations 87,000 87,000 83,114 47,500 41,250 40,000 37,329 29,061 22,000 19,610 83,114 85,583 23,500 53,750 40,000 39,578 116,394 20,000 21,367 47,500 41,250 40,000 37,329 29,061 22,000 19,610 18,538 18,538 14,000 11,064 10,000 609 1,232 14,000 18,000 5.403 10,000 1,826 11,064 10,000 609 1,232 39,909 9,080 24,026 508,416 5,568 215,932 5,568 251,943 467,875 INCOME FROM CHARITABLE AcfiviTIES Unrestrlcted Restrlrted funds funds 2024 2023 Mayor Office for Policing and Crime IMOPACI London Councils Greater London Authority / Refugee Action Healthwatch Islington Imkaan Other 188,073 188,073 143,149 143,149 32,874 32,874 188,482 142,951 8,504 5,666 10,691 356,294 8,384 8,384 8,384 364,096 372,480 L4WRS benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP IFRS 1021, the economic contribution of general volunteers is not recognised in the accounts. 28

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 TOTAL RESOURCES EXPENDED Cost of Raising Funds Charitable Activities 2024 2023 Salaries Consultancy / Supervision ESOL teachers Evaluation Event costs and room hire Grants to partners 'Sin Fronteras project activities Publications and videos Quality Assurance Training staff and volunteers Crisis payments to service users Volunteers expenses Support costs (see below) 15,215 5,250 802,511 20,402 817,726 25,652 803,447 19,788 3,500 14,266 19,559 700 150 5,997 9,954 1,155 1,990 73,413 953,919 16,204 6,330 7,856 1,295 1,350 4,956 1,550 3,206 79,826 945,486 16,204 6,330 7,856 1,295 1,350 4,956 1,550 3,206 81,332 967,457 1,506 21,971 SUPPORT COSTS Cost of Raising Funds Charitable Activities 2024 2023 Rent, rates and services Audit and accounting Bank charges Cleaning Currency losses Depreciation Equipment Insurance Membership fees Office refurbishment Printing, postage and stationery Publicity and promotion Recruitment Telecommunications & IT Website Sundries 658 120 34,899 6,360 381 2,164 5,727 3,342 1,306 2,920 1,702 35,557 6,480 388 2,205 5,835 3,405 1,331 2,975 1,734 35,835 6,200 380 922 15,8751 2,865 1,058 3,025 1,605 262 1,944 4,258 1,058 13,700 239 5,937 73,413 41 108 63 25 55 32 30 38 io 222 1,589 2,017 541 11,747 324 4,807 79,826 1,619 2,055 551 11,969 330 4,898 81,332 91 1,506 29

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 EXPENDITURE 2024 2023 Net expenditure is stated after charging or crediting: Depreciation Auditors remuneration 3,406 6,480 2,865 5,400 STAFF COSTS 2024 2023 Salaries Social security costs Pension costs 744,644 57,086 15,996 817,726 731,020 57,505 14,922 803,447 The average monthly head count was 35 staff12023: 32 staff) The average monthly number of full time equivalent employees during the year was as follows.. 20Z4 Number 2023 Number Support and advice services 22.7 23.3 No employees earned over £60,000 in the year12023 nill. No trustees received any remuneration during the year12023: nill. No trustee received expenses during the year12023.' one trustee,. £261. No trustee or any other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year12023'. nonel. 30

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS Fixtures, flttings and computers COST As at 1st April 2023 Additions Disposa15 As at 31st March 2024 19,406 922 20,328 DEPRECIATION As at 1st April 2023 Charge for the year Disposa15 As at 31st March 2024 10,439 3,406 13,845 NET BOOK VALUE As at 31st March 2024 6,483 As at 31st March 2023 8,967 DEBTORS 2024 2023 Grants receivable Prepayments and other debtors 138,131 4,153 142,284 162,254 22,611 184,865 io. CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals Sundry creditors Tax and social security Deferred income 35,552 6,215 13,216 122,614 177,597 31,193 10,752 13,259 67,750 122,954 Deferred income of £67,750 was released during the year. Income of £122,614 wa5 deferred during the year. 31

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS Balance Funds a5at Incoming Out8oin8 asat 1.4.2023 resources resources Transfers 31.3.2024 General Fund Designated Sickness fund Designated Premises fund Designated Transition fund 234,721 5,000 15,000 216,000 470,721 228,775 1358,3631 175,000 280,133 5,000 115,0001 1160,0001 56,000 341,133 228,775 1358,3631 The Sickness fund provides some cover for longer-term staff sick leave; previously it also included some cover for maternity leave but this is now regarded as a routine cost. The premises fund recognised that LAWRS may incur exceptional expenditure in the next I to 2 years and earmarked some funds to meet these exceptional costs. However, the landlord has not proceeded with this, and so the f und has been dropped. The Transition Fund earmarks some funds to allow LAWRS to budget some planned work in 2024125, notably supporting the needs of service users, while LAWRS secures more longer term f unding. In recent years LAWRS has funded significant work through emergency and short-term fundin8, and Is currently transitionin8 to a higher proportion of multi-year funding. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS- PRIOR YEAR Balance Funds asat Incomlng Outgoing asat 1.4.2022 resources resources Transfers 31.3.2023 General Fund Designated Sickness and maternity fund Designated Premises fund Designated Transition f und 253,920 5,000 15,000 185,000 458,920 285,104 1273,3031 131,0001 234,721 5,000 15,000 216,000 470,721 31,000 285,104 1273,3031 32

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12. ANALYSIS OF MOVEMENTS IN RESTRicfED FUNDS Balance Funds Asat Incoming Outgoing Asat 1.4.2023 resources resources Transfer$ 31.3.2024 Cornic Relief comprehensive programme of support Mayor's Office on Policing and Crime IMOPACI Prevention and Action Through Community En888ement and Trainin8 Mayor's Office on Policing and Crime IMOPACI Delivery of London-wide Advice and Support for Survivor5 of VAWG Comic Relief No Recourse No Safetv The Joseph Rowntree Charitable Trust Lloyds Bank Foundation evidence-based policy and campaigns work London Councils Advice & Counselling London Councils Ending Harmful Practices London Councils Prevention Mayor's Office on Policing and Crime IMOPACI Ascent NRPF Project Mayor's Office on Policing and Crime IMOPACI LWSHP Trust For London12022125 grant) John Ellerman Foundation Paul Hamlyn Foundation12023126 8rantl London Borough of Southwark Community Capacity Programme12023124 grant) Greater London Authority / Refugee Action London Legal Support Trust and City Bridge Trust via IRMO King's College London Davis Peace Prize 15,000 115,0001 39,935 139,9351 47,834 29,061 11,064 147,8341 127,4311 17,9441 8,498 3,120 10,128 34,357 37,329 141,6711 82,277 182,2771 35,372 135,3721 25,500 125,5001 30,015 510 1,000 4,314 354 48,604 148,1461 51,700 152,7001 47,500 152,5771 609 19631 87,000 178,8261 968 17631 8,174 19,610 32,874 119,6101 118,2961 14,578 18,538 19,0001 14,7801 11,2321 9,538 4,780 1,232 65,693 616,039 609,094 72,638 The deficit on the Trust For London project will be covered by a grant receivable in 2024125. Section 37 Statement A5 can be seen from the above analysis of movements, the grants from The London Councils were expended for the purpose for what they were awarded. 33

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS- PRIOR YEAR Balance Funds Asat Incoming Outgoing Asat 1.4.2022 resources resources Transfers 31.3.2023 Paul Hamlyn Foundation Comic Relief comprehensive programme of support Trust For London12019122 grant) Mayor's Office on Policing and Crime IMOPACI Mayor's Office on Policing and Crime IMOPACI London Borough of Southwark Community Comic Relief No Recourse No Safetv Comic Relief Migrant Women Unbound project Comic Relief Pathway to Recovery Project The Joseph Rowntree Charitable Trust London Borough of Southwark Latin American Health Outreach Project Lloyds Bank Foundation evidence-based policy and campaigns work Rosa 2021122 grant Baring Foundation Imkaan Margin To Centre Fund London Councils Advice & Counselling London Councils Ending Harmful Practices London Councils Prevention Mayor's Office on Policing and Crime IMOPACI Mayor's Office on Policing and Crime IMOPACI Oak Foundation Issues Affecting Women Care Fund Trust For London12022125 grant) John Ellerman Foundation King's College London 22,860 122,8601 65,000 150,0001 131,9891 39,935 139,9351 47,834 147,8341 18.500 118,5001 25,446 129,0211 6,328 127,9981 19,620 119,6201 5,403 111,6481 15,000 31,989 12,073 21,670 8,498 3,125 13,1201 5,772 2,867 18,6391 29,773 32,133 5,000 37,328 132,7441 132,1331 15,0001 30.000 130,0001 82,579 182,5791 35,372 135,3721 25,000 125,0001 49,013 148,5031 51,700 150,7001 34,357 510 1,000 5.583 23,500 1,826 9,080 15,5831 119,1861 11,4721 14,3001 4,314 354 4,780 164,395 581,914 1680,6161 65,693 34

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14. Purposes of restricted funds Comic Relief.. A comprehensive programme of support for BME Latin American migrant women ILAMWI through specialist VAWG information, advice and counselling, internal and external referrals and support to build a life post-violence through development and empowerment activities. Mayor's Office on Policing and Crime IMOPACI: Prevention and Action Through Community Engagement and Training. Mayor's Office on Policing and Crime IMOPACI.. Delivery of London-wide Advice and Support for Survivors of VAWG. Comic Relief No Recourse No Safety: Changing Narrative & Evidencing Impact of No recourse to public funds I'NRPF'I on Violence against women and girls. The Joseph Rowntree Charitable Trust: Corporate Human rights due-diligence framework for domestic service sector supply chains that is informed by migrant workers, experiences in the outsourced cleaning sector. Project delivered in partnership with Focus on Labour Exploitation (FLEXI. Lloyds Bank Foundation evidence-based policy and campaigns work.. on migrant women's exclusion from servSces and lustSce focused on support for the establishment of safe reportSng mechanlsms. London Councils Advice & Counselling.. provision of specialist advice and counselling to suNivors of violence against women and girls in key London borough5 as part of the London VAWG Consortium. London Councils Ending Harmful Practices.. provision of specialist advice and counselling on harmful practices to women survivor5 in key London boroughs as part of the London VAWG Consortium. London Councils Prevention.. providing specialist training on violence against women and girls and healthy relationships to young people and children in primary and secondary schools across London as part ofthe London VAWG Consortium. Mayor's Office on Policing and Crime IMOPACI Ascent NRPF Project.. provision of floating support for Latin American women in refuge accommodation. Mayor's Office on Policing and Crirne IMOPACI LWHSP Project.. provision of floating support for Latin American women in Supported accommodation. Trust For London 2022/25.. policy project bringing visibility to the poor working condition5 experienced by Latin American migrant women workers, calling for increased enforcement of employment rights and appropriate responses to victims of modern slavery. 35

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14. Purposes of restricted funds (continued) john Ellerman Foundation.. partnership project with Focus on Labour Exploitation to produce a research report on the continuum of labour exploitation. Paul Hamlyn Foundation 2023126 grant: Supporting Young Migrant Women and Girls in fighting for a fairer society. LB Southwark Community Capacity Programme 2023124.. supports community development work to ensure that local services address the need5 of Latin American women and their families and that they are in turn informed of available local services. Delivered in partnership with IRMO that supports the volunteering project. Greater London Authority / Refugee Action.. Migrant Justice Greater London partnership increasing the capabilities of community-led or8anisations to provide immigration advice. London Legal Support Trust and City Bridge Trust via IRMO: Project name.. Propel - Workforce Development Programme. The purpose of this Project IS to deliver a workforce development programme to attract and train advisors from underrepresented communities, and develop capacity within community-based organisations, in order to address the skills and labour shortage in the advice sector. King's College London., partnership project to produce research to tackle gendered violence transnationallv by exchanging knowledge and impact across 8razilian-British borders. Davis Peace Prize.. Tertulias.. a place to grow, share, and transform your challenges into the best story project - Supporting Latin American domestic abuse survivors in their recovery journey. Is. ANALYSIS OF NET ASSETS BETWEEN FUNDS General fund Deslgnated Restrlcted funds funds Total Tangible fixed assets Current assets Creditors falling due within one year 6,483 451,247 1177,5971 280,133 6,483 584,885 1177,5971 413,771 61,000 72,638 61,000 72,638

LATIN AMERICAN WOMEN'S RIGHTS SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16. ANALYSIS OF NEf ASSETS BETWEEN FUNDS- PREVIOUS YEAR General fund Designated Restricted funds funds Total Tangible fixed assets Current assets Creditors falling due within one year 8.967 348,708 1122,9541 234,721 8,967 65,693 650,401 1122,9541 65,693 536,414 236,000 236,000 17. OPERATING LEASES Total commitments under operating leases were as follows: 2024 2023 For leases expiring.. Within one year Two to five years Over five years 39,123 2,244 38,047 41,367 38,047 18. RECONCILIATION OF NEf INCOME TO NEf CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net income for the reporting period las per the Statement of Financial Activities) 1122,6431 186,9011 Adjustments for: Depreciation charges Interest from investments Ilncreasel / Decrease in debtors Increase / (Decrease) in creditors 3,406 2,865 14,4591 12,3081 42,581 114,3791 54,643 185,9431 Net cash provlded by {used In) operatlng actlvltles 126,4721 1186,6661 37