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2025-07-31-accounts

Charity registration number 1077187

Company registration number 03803669 (England and Wales) Accredited by Office of the Immigration Services Commissioner: Ref. No. N200100147

BAIL FOR IMMIGRATION DETAINEES (A company limited by guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

BAIL FOR IMMIGRATION DETAINEES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees/Directors Peter Target - Treasurer
Kezia Tobin
Claire Jost
Suhan Rajkumar - Chair
Tamara Walters
Hannah Elizabeth Keal
Seth Kwadwo Sarfo
Miranda Eng Keast
Basmah Sahib
Gordon Lee (Resigned 5 September 2024)
Anne Shewring (Resigned 29 June 2025)
Secretary Charlotte Buckley (Appointed 6 January 2025)
Anne Campbell (Resigned 31 December 2024)
Charity number 1077187
Company number 03803669
Registered office Crown House
27 Old Gloucester Street
London
WC1N 3AX
Independent examiner Samir Shah
Ramon Lee Ltd
93 Tabernacle Street
EC2A 4BA
London
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Mailing
Kent
ME19
The Charity Bank Limited
Fosse House
182 High Street
Tonbridge
Kent
TN9 1BE
Triodos Bank
Deanery Road
Bristol
BS1 5AS
Nationwide Building Society
Kings Park Road
Moulton Park
Northampton
NN3 6NW

BAIL FOR IMMIGRATION DETAINEES

CONTENTS

Page
Trustees report 1 - 14
Statement of Trustees responsibilities 15
Independent examiner's report 16
Statement of financial activities 17
Balance sheet 18
Statement of cash flows 19
Notes to the financial statements 20 - 32

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 JULY 2025

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the financial year ending 31 July 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 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).

Public Benefit Statement

The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to guidance in respect of public benefit published by the Charity Commission. The trustees are satisfied that all the objectives and activities outlined carried out by the charity are undertaken for public benefit.

Feedback from clients

“BID’s correspondence was excellent, they considered all my problems including health and family excellently.”

“BID is very helpful as I didn’t know how to get bail. Good support during the hearing and made me feel more in control of life again as I didn’t know what to do.”

“The advice that BID provided was very helpful. There were a lot of support evidence to understand my case. Everything was just very good. All assistance was five star. I felt that I am protected and safe.”

“BID made me feel in control a little more.”

BID gives you hope to carry on. Everyone I spoke to was assuring and factored in all the evidence. The judge had all the papers so the decision was accurate. It reaffirmed that it is a beautiful world with beautiful people.”

“Thank you for everything you have done for me and my family. I am in a much better mental space where I am now working and supporting my children.”

“Your assistance was instrumental in securing my bail, and I truly appreciate the effort and care you put into helping me during this challenging time. I wanted to take a moment to personally thank you for your patience, professionalism, and unwavering support. It has been a pleasure working with you, and I will always remain grateful for your help and guidance.”

“I am writing to express my deepest gratitude for the exceptional support and dedication you have provided in securing my bail. Your expertise and commitment have been invaluable, and I truly appreciate all the effort you have put into my case.”

“I am deeply grateful for the care and assistance you provided me during my stay at the IRC. Your professionalism, dedication, and efficient responses left a lasting impression on me.”

“I am writing to express my deepest gratitude for the incredible support and assistance you have provided to my son. Thanks to your tireless efforts, he was released yesterday and has been able to move back to his apartment. He is now working closely with his probation officer and the council to ensure a smooth transition. I am truly humbled by the way your team has taken care of him throughout this challenging time. Without your dedication and expertise, I am certain that he would still be in prison. Your work has made a profound difference in our lives, and for that, I am eternally grateful.”

“Somebody at Yarl’s Wood told my husband about BID. I quickly contacted them. Honestly, I cannot put into words how effective BID were, and how much they cared. Without any stigma, without any stereotype, without any kind of judgment, they did what they felt was right, which was to reunite the family. All the support they provided was free and they didn't leave any stone unturned. I work full time in a school so BID even arranged a remote hearing for us, so I didn’t have to travel six hours there and back and wait all day. The barrister they provided was an expert in this field, and my husband was eventually released.”

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Policy Quotes

“It seems the government and our media have learned nothing from the far-right race riots. This week offered a front-row seat to how policy fuels headlines that legitimise and fuel hatred.” – BID, in response to government rhetoric post-far right riots, August 2024

"It is deeply troubling that the UK government plans to continue with previously held plans to re-open Campsfield House and Haslar IRCs in the face of years of evidence of the harm caused by detention - not least within these same centres. It should give pause for thought as to what further evidence is needed. Human conscience should be enough to tell us that the practice of detention - a practice which requires the use of nets to mitigate the risk of suicide and which legitimises the use of force - is wrong.” Miranda Reilly, AVID co-director, in response to Home Office plans to re-open two detention centres, September 2024

“I suffer from more scrutiny in public, the police stop me, people stare, they think I must have committed a grievous crime for me to put on GPS tag. Obviously, I’m a Black male with a monitor on my ankle, the stereotype is just flashing before everyone’s eyes.” BID client with a GPS tag, in open letter to SERCO, October 2024

“A longstanding and fundamental problem was that all immigration detainees at Brook House, who should be held in relaxed conditions with minima restrictions, were instead in an institution that looked and felt like a prison. Despite being below its capacity, the centre continued to feel crowded and simply did not have enough space or experienced staff to manage an increasingly vulnerable population.” HMIP, Brook House IRC Inspection Report, November 2024

“This change flies in the face of reason. The British public want refugees who have been given safety in our country to integrate into and contribute to their new communities, so it makes no sense for the Government to erect more barriers. We know that men women and children who are refugees want to feel part of the country that has given them a home, and support to rebuild their lives. So many refugees over many generations have become proud hard-working British citizens as doctors, entrepreneurs and other professionals. Becoming a British citizen has helped them give back to their communities and this should be celebrated, not prevented.” Enver Solomon, Refugee Council CEO, in response to Home Office guidance preventing refugees from being granted citizenship if they arrived by boat, February 2025

“To claim the UK risks becoming ‘an island of strangers’ while deliberately fuelling division and setting communities against each other is not just hypocritical—it’s reckless and dangerous. By echoing the rhetoric of Enoch Powell, the Prime Minister risks inciting racial tension and violence. Across the UK, people are organising against division, resisting, and standing up for justice, solidarity, and welcome. That is the country we believe in—and that is the future we are fighting for.” BID’s Head of Policy and Strategic Litigation, in response to Immigration White Paper, May 2025

“Inspectors found that many of the long-standing concerns about policy and practice, especially in respect of initial age decisions, remain unanswered, and for small boat arrivals some of these concerns had increased. Yet there was a surprising lack of curiosity about decisions that were subsequently disputed and overturned, and a prevailing view that there was no learning to take from these later assessments as the processes were too dissimilar.” David Bolt, Independent Chief Inspector of Borders and Immigration, Inspection of the Home Office’s use of age assessments, July 2025

“Despite administrative immigration detention being a last resort that should not be used unless people can be removed reasonably quickly, only around a third of detainees at each site were deported. Over half were released, often after avoidable and stressful periods of detention. At Harmondsworth, one man was detained for over two years (confirmed following publication of the inspection report) and at Brook House one man was held for over 500 days.” HMIP, Annual Report 2024-2025, July 2025.

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

What is immigration detention?

Immigration detention is the process of incarcerating individuals subject to immigration control in the UK either pending permission to enter the country or to await removal or deportation. It’s an administrative, not a criminal, process, and powers to detain are exercised by officials acting on behalf of the Home Secretary. There are none of the safeguards that there should be when depriving someone of their liberty. First, the decision to detain an individual is neither approved by nor overseen by a court. Second, there is no automatic legal advice or representation. Third, there is no time limit. Given these three factors, people can be detained for weeks, months and even years. People can also be re-detained, but the Home Office treats these as separate periods of detention and does not count cumulative lengths of detention. Many people experience repeated periods of detention.

What does BID do?

BID’s vision is of a UK free of immigration detention, where people are not deprived of their liberty or deported from their home for immigration purposes. We aim to challenge immigration detention in the UK through the provision of legal advice, information and representation alongside research, policy advocacy and strategic litigation. Specifically, we:

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Chair’s report

This has been a challenging year for Bail for Immigration Detainees (BID), marked by continued changes in immigration policy and sustained demand for our services. Although some policy directions shifted following the change of government in July 2024, immigration detention remains widely used, reinforcing the ongoing need for BID’s work.

Trustees remained closely engaged throughout the year to ensure strong governance, effective risk management and organisational resilience. Particular attention was given to safeguarding staff, volunteers and clients following targeted harassment experienced during the year. Working alongside senior management, the Board supported measures to strengthen security, wellbeing and operational continuity.

Despite these challenges, BID continued to deliver significant impact in support of its charitable objectives. The organisation contributed to important legal and policy developments that strengthened safeguards for people in immigration detention, alongside maintaining vital frontline services. Trustees are proud of the organisation’s ability to sustain high-quality work during a demanding period.

The Board also continued to monitor financial performance carefully. While the charity reported a modest deficit during the year, reserves remain within the agreed policy range, providing stability and supporting the charity’s continued operations.

On behalf of the Board, I would like to thank BID’s staff and volunteers for their professionalism, resilience and commitment, particularly during a period of heightened operational pressure. Particular thanks - together with a warm welcome - to our new Director, who joined mid-way through the reporting year and has hit the ground running and led the organisation through a difficult year. I would also like to thank our funders and supporters, whose continued support makes this work possible.

Looking ahead, trustees remain committed to supporting BID’s strategic development and ensuring the organisation remains well governed, financially sustainable and able to deliver meaningful public benefit.

Director’s Report

This has been my first year as Director of BID, and it has been both a privilege and a sobering introduction to the scale and urgency of our work. Every day, our staff and volunteers have stood alongside people who are isolated, frightened, and often unlawfully detained, ensuring they do not face the system alone.

Over the past year, I have seen a clear and growing need for BID’s services. Immigration detention has expanded, including the reopening of sites such as Campsfield House, reversing earlier commitments to reduce its use. Independent inspections continue to confirm what we witness daily: systemic failures in safeguarding, healthcare, and the most basic protections of the rule of law.

Our Legal Advice Survey shows that access to legal representation fell to its lowest level since our records began. This is not simply a statistic; it reflects thousands of individuals unable to challenge their detention or removal, often with life-altering consequences.

Policy developments have further intensified demand. The UK government’s ‘one-in, one-out’ agreement with France has resulted in people with a legal right to claim asylum being detained immediately upon arrival, frequently without access to information or legal advice. This has created sharp and urgent spikes in demand for BID’s support at precisely the moment it is most needed.

This year has also brought unprecedented challenges for BID as an organisation. Following front-page coverage in the Telegraph in September, we experienced targeted online abuse, personalised attacks, and direct threats against our staff, volunteers, and clients. In order to ensure everyone’s safety, we made the difficult decision to close our offices and temporarily pause frontline services-leaving many people in detention without support at a critical time. These incidents must be understood within the context of an increasingly polarised national debate on migration. Despite this, I have been deeply impressed by the strength and integrity of our team. Staff and volunteers responded with calm, courage, and compassion. They supported one another, remained focused on our clients, and approached every decision with care and professionalism. Their resilience in the face of uncertainty has been extraordinary, and I am immensely proud of them.

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TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

In response to these challenges, BID is strengthening its infrastructure, security, and safeguarding measures, while placing a renewed emphasis on wellbeing and resilience across the organisation. To sustain this work, and to continue providing the high-quality, compassionate support that people in detention rely on, we will need ongoing support.

About BID

Bail for Immigration Detainees exists to strengthen justice for people subjected to the UK’s immigration detention system. We challenge the routine and racially discriminatory use of detention and work towards a society in which no one is deprived of their liberty for immigration purposes.

Every person BID supports is affected by systemic racial inequality and injustice. They are detained under a legal framework with no statutory time limit, no automatic judicial oversight, and no guaranteed access to legal representation - conditions that fundamentally undermine the rule of law. Independent inspections and BID’s own long-running Legal Advice Survey show that access to legal advice in detention has collapsed, reaching its lowest recorded level in 2025, with only 36% of people in detention reporting they had a lawyer.

BID provides free, expert legal advice and representation to people held in immigration detention centres and prisons across the UK. We operate a national telephone advice line four days a week, deliver legal workshops inside detention centres and prisons, and provide trusted self-help materials that enable people to prepare and pursue their own bail applications. Where the risks are highest, we provide direct representation particularly for people in prison, parents separated from their children, individuals facing deportation, and exceptionally vulnerable clients whose liberty is at immediate risk.

Achievements and performance

In this financial year, 2,170 people received individual legal support from BID, with hundreds more accessing our legal education materials. This included:

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Alongside frontline legal work, BID holds the government to account through strategic litigation, evidence-based advocacy, and legal education. Our work has contributed to landmark changes, including the end of child detention and the Detained Fast Track process. More recently, BID played a central role in challenging mass detention under the Rwanda policy: through our Rwanda Project, we secured bail for 100% of clients represented, many of whom have since been granted asylum and we went on the win the 2025 Sheila McKechnie Foundation National Campaigner Awards for Best Use of Law.

Small but mighty BID combines individual legal empowerment with systemic challenge - ensuring that access to justice is not theoretical, but real and enforceable for people the justice system routinely excludes.

Client Story: “BID brought Dad home.”

Just after Christmas, our family was devastated when my husband was detained and taken to Yarl’s Wood Detention Centre. Our children had been expecting him home, and suddenly we were left frightened, confused, and without hope.

We contacted Bail for Immigration Detainees, and their support changed everything. They treated us with compassion and without judgment, providing expert legal support free of charge. They even arranged a remote hearing so I could continue working and caring for our children. Eventually, my husband was released and reunited with us.

When he was detained again the following year, the impact on our children was severe. They became anxious and distressed, constantly asking where their dad had gone. Once again, BID stepped in and fought for our family. His release brought enormous relief and joy to all of us.

I will never forget the compassion the BID team showed. They changed our children’s lives and gave us back precious time together as a family.

Our Impact: Defending Liberty, Driving Change

This year, BID continued to stand alongside people facing one of the most extreme forms of state power: immigration detention without a time limit. In a system where access to legal advice has reached historic lows, our work ensured that thousands of people were able to understand, exercise, and enforce their rights.

At its core, BID’s work is about liberty - helping people secure their release from detention - and about accountability ensuring the law is upheld where it is too often ignored.

At an individual level, our work ensures that people in detention, many of whom have no access to legal representation, can understand and enforce their rights. Through legal advice, self-representation support, and accessible legal education, we enable people to challenge their detention, secure accommodation, and apply for release on bail. For many, this is the only route to justice. The impact is transformative: people leave detention not only with their liberty restored, but with greater confidence, knowledge, and resilience in navigating a system that is often opaque and disempowering.

Unlocking Access to Justice

For many people in detention, BID is the only source of legal support available.

This year:

Behind each of these numbers is someone navigating a complex legal system alone.

Through clear advice, practical tools, and hands-on support, we enabled people to advocate for themselves for the first time.

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TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Securing release

Where the stakes are highest, BID provides full legal representation. Over the year, we worked with 703 individuals who presented with complex vulnerabilities.

Through our Right to Liberty Project , we prioritised people who had been detained the longest or were particularly vulnerable. Of the 30 cases heard, 23 resulted in bail being granted.

Our Prisons Project addressed the growing number of people detained under immigration powers after completing criminal sentences—often in conditions of near-isolation. We:

These outcomes reflect a consistent reality: many people are detained when removal is not imminent and detention is not lawful. BID’s work ensures those cases are challenged.

Reuniting families

Immigration detention separates parents from their children, often for prolonged periods.

Through our Separated Families Project , we:

These cases highlight both the human cost of detention and the critical role of legal intervention in restoring family life.

Challenging deportation and expanding legal access

Through our Deportation Advice Project, we supported people facing removal from the UK, many of whom had deep family and community ties in this country.

We also helped individuals secure Exceptional Case Funding (ECF), enabling access to legal aid in complex cases where they would otherwise have been ineligible. 94% of BID-supported ECF applications were granted. However, ongoing pressures across the immigration legal aid sector meant that many people still struggled to find representation, even after funding had been approved.

From individual cases to systemic change

BID uses the law not only to secure release, but to challenge the systems that enable unlawful detention.

Beyond individual cases, BID’s work exposes where the system is failing. Our casework consistently reveals patterns of unlawful and prolonged detention, where people remain detained after serving criminal sentences, or where administrative barriers prevent release even after bail is granted. We translate these patterns into legal challenges, expert evidence, and policy interventions, ensuring that the law operates as a constraint on state power, not a mechanism of harm.

Our casework identifies patterns of injustice which we translate into legal challenges, policy interventions, and strategic litigation. Our work has contributed to important legal developments, strengthening safeguards and reinforcing limits on state power.

This year, our policy engagement also helped secure government clarification on access to accommodation for people on immigration bail - preventing unnecessary and prolonged detention.

BID plays a direct role in shaping how the law is interpreted and applied. Through strategic litigation in the High Court, Supreme Court, and European Court of Human Rights, we have helped strengthen safeguards around detention, improve disclosure obligations, and reinforce limits on detention where removal is not feasible.

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TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Our impact extends beyond the courtroom. Following a restrictive legal interpretation that risked leaving people detained solely because they lacked a confirmed address, BID worked with parliamentarians to advocate for change. While legislative amendment was not adopted, our engagement secured a critical policy clarification: individuals can access accommodation support where an address is yet to be specified. This ensures that people are not held in detention unnecessarily due to administrative delays.

Our Rwanda Project exemplified this dual approach. Working in partnership with leading law firms, BID secured bail for all 21 individuals detained under the policy—a 100% success rate—while contributing evidence that supported wider legal challenges and ultimately the policy’s abandonment. We went on the win the 2025 Sheila McKechnie Foundation National Campaigner Awards for Best Use of Law,

Lived experience and accountability to communities

Accountability to the communities we serve remains central to BID’s approach. We understand accountability not solely as consultation, but as a meaningful shift in power, ensuring that people with lived experience of immigration detention are able to influence and shape our work.

Through our casework, we support individuals to develop legal understanding and confidence, enabling them not only to secure their release from detention but also to engage more widely in advocacy and reform. A number of former clients have continued their involvement with BID by contributing as trained spokespeople, researchers, and advocates, helping to inform public debate and policy discussions.

For example, one former client (‘Malachi’) joined BID’s trained spokesperson network after receiving support from the organisation. He went on to co-produce a national campaign highlighting the human impact of immigration detention, bringing these issues to a wider public audience. His contributions included a publicly performed poem and participation in an award-winning documentary, demonstrating the value of lived experience in strengthening public understanding of the realities of detention.

During the financial year, BID secured dedicated funding to establish a Participation Officer role to further strengthen our lived experience work. Recruitment to this post took place in the subsequent financial year, enabling the organisation to expand structured opportunities for people with lived experience to contribute to BID’s activities.

We have also begun formalising this work through the development of a Lived Experience Advisory Group. This initiative is intended to ensure that individuals directly affected by detention have meaningful opportunities to inform BID’s strategic priorities, service development, and future direction.

A system under strain & the need for change

BID operates within an increasingly challenging environment. Immigration detention in the UK remains indefinite, while access to legal aid has significantly declined, leaving many people without any meaningful access to justice. At the same time, detention is expanding and public discourse has become more hostile.

In 2025, BID itself faced targeted harassment following national media coverage, forcing the temporary suspension of frontline services. These events underscore the risks associated with defending legal accountability in the current climate.

Despite this, BID remains uniquely positioned. By combining frontline legal support with strategic litigation, research, and policy advocacy, we are able to identify systemic failures, amplify lived experience, and intervene where legal standards still matter.

Our recent research into the impact of parental deportation on children—launched in Parliament and shaped by those directly affected—demonstrates how legal evidence, lived experience, and advocacy can come together to influence policy at the highest levels.

Looking Ahead

Demand for BID’s services continues to grow. As detention expands and access to legal advice shrinks, our role is more critical than ever.

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

By combining legal expertise, lived experience, and strategic action, BID will continue to:

At a time when access to justice is under threat, BID ensures that the rule of law remains meaningful for those most excluded from it. Liberty should never depend on whether someone can access a lawyer.

Policy and Strategic Impact Work August 2024 – July 2025

During the reporting period, BID continued to deliver policy, legal and evidence-based work designed to improve safeguards in immigration detention, reduce unnecessary detention, and promote access to justice. This work complemented BID’s direct casework services by addressing systemic barriers affecting large numbers of detained people.

BID’s policy approach combines casework evidence, legal interventions, parliamentary engagement and partnership working to support lawful and fair decision-making within the immigration system.

Strategic Litigation and Legal Interventions

During the reporting period, BID supported several strategic legal challenges addressing systemic barriers to release from detention.

BID provided witness evidence in litigation concerning access to post-bail accommodation (HP & MA v Secretary of State for the Home Department). In 2025, the Home Office accepted that between January 2018 and August 2024 it had operated an unlawful policy that prevented certain eligible individuals from being considered for emergency accommodation. This resulted in avoidable detention in some cases. A consent order was agreed, clarifying the requirement to consider eligibility for accommodation.

BID also supported litigation concerning accommodation suitability for vulnerable individuals (BLZ v Secretary of State for the Home Department). This work contributed to strengthened legal arguments regarding the need for appropriate arrangements when releasing vulnerable adults.

In addition, BID was granted permission to intervene before the European Court of Human Rights in A.S.K. v United Kingdom. BID’s intervention addresses the lawfulness of continued detention following a grant of bail where release is delayed due to accommodation availability. A decision remains pending at the end of the reporting period.

These legal interventions contributed to clarifying legal standards governing detention and release, improving safeguards for individuals affected by immigration detention.

Improving Transparency Through Freedom of Information Litigation

BID successfully challenged the refusal to disclose information relating to travel document processes (BID v Information Commissioner [2024] UKFTT 00714 (GRC)).

The Tribunal issued a strongly favourable judgment recognising the public interest in disclosure of information relevant to immigration detention decision-making. The requested information was subsequently released.

Improved transparency supports lawful decision-making and strengthens the ability of legal representatives and tribunals to assess whether detention remains justified.

- Influencing Operational Decision Making on Bail

BID continued engagement with Home Office officials and stakeholder groups to improve bail decision-making processes.

During the reporting period, Home Office grants of bail increased significantly. Recorded grants rose from 5,280 in 2023 to 5,633 in 2024 and 7,686 in 2025. Over the same period, First-tier Tribunal bail grants declined from 4,612 in 2023 to 4,910 in 2024 and 3,942 in 2025.

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TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

While causation cannot be attributed to any single intervention, this trend suggests improved administrative decision-making, resulting in fewer individuals needing to pursue tribunal bail applications.

Improved decision-making supports earlier release where detention is not necessary and reduces pressure on tribunal resources.

BID also worked collaboratively with partner organisations to produce joint briefings and coordinate responses to policy developments. This collaborative work improved efficiency and strengthened the collective evidence base used by policymakers.

Improving Access to Legal Advice in Detention

BID undertook three research surveys examining access to legal advice for people in immigration detention.

Survey findings were submitted to the Legal Aid Agency and used to inform parliamentary briefings and stakeholder engagement. The findings highlighted ongoing gaps in access to legal advice.

This work contributed to increased recognition among policymakers of barriers to accessing legal representation within detention settings.

Access to legal advice is an essential safeguard supporting fair legal processes and protecting individuals’ rights.

Engagement with International and Oversight Mechanisms

During the reporting period, BID provided casework evidence to international oversight bodies in relation to crossborder detention arrangements.

Evidence was submitted to the United Nations Special Rapporteur on the Human Rights of Migrants. This contributed to the issuance of a formal allegation letter to UK and French authorities.

BID also monitored operational impacts of bilateral arrangements and maintained engagement with Home Office officials regarding access to legal advice.

International scrutiny supports transparency, accountability and compliance with human rights standards.

Operational Improvements Through Tribunal Engagement

BID made formal submissions to the President of the First-tier Tribunal addressing operational delays affecting release from detention. These submissions addressed:

During the reporting period, tribunal leadership confirmed that bail applications may be listed ahead of conditional release dates. Concerns regarding release delays were also escalated to the Home Office.

These operational clarifications reduce the risk of unnecessary continued detention.

Research and Evidence on Children and Families

BID contributed casework evidence to the Raising Children report, produced in partnership with academic institutions and specialist organisations.

BID supported the development of recommendations and facilitated engagement with policymakers, regulators and oversight bodies following publication.

The report increased awareness of the impact of immigration processes on children and family relationships. Officials indicated interest in further examination of these issues.

In addition, BID supported an academic research partnership examining the long-term impacts of parental deportation on children and families. Research activity commenced during the reporting period.

Strengthening the evidence base supports improved decision-making affecting children’s welfare.

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Engagement with regulatory and policy frameworks

BID engaged with consultations relating to Immigration Advice Authority (IAA) regulatory fee proposals.

Following sector engagement, implementation of the proposed fee structure was suspended during the reporting period.

BID also contributed responses to consultations on Detention Service Orders, addressing safeguarding procedures, escort arrangements, use of force policies and health-related protocols.

Participation in regulatory consultation processes supports the development of safe and lawful operational standards.

- Public Benefit and Long Term Impact

The work described above supports BID’s charitable objectives by addressing systemic barriers affecting individuals held in immigration detention.

Key outcomes achieved during the reporting period include:

Several areas of work remain ongoing at the end of the reporting period, including litigation before the European Court of Human Rights and continued monitoring of cross-border detention arrangements.

Trustees consider that this work has delivered meaningful public benefit by improving fairness, accountability and legal safeguards affecting people subject to immigration detention.

A round up of the year:

August: BID crowdfunds £13,000 to challenge unjust detentions under the Rwanda policy.

September: Our prison and IRC Legal Advice Surveys find low levels of legal representation and multiple barriers to accessing immigration legal advice whilst being detained.

October: Actor Fehinti Balogun reads 'A letter to Serco: Spoken Word Poem' by our former client Michael

(pseudonym used.)

November: “I was lucky to survive Brook House immigration centre” Our former client's letter responding to a death at Brook House IRC is published in the Guardian.

December: BID takes part in the Big Give, doubling donations for the week. Raising £15,000 for our advice line. And, our film about GPS tagging is selected for London Lift Off Film Festival.

January : Annie Campbell steps down as director and Charlotte Buckley begins in the role.

February : BID launches a Valentine’s Day campaign to end automatic deportation in the UK. We took to the streets

to find out what the public think about this heartless policy.

March : Our Legal Advice Survey shows people in detention experience persistent challenges and barriers when

seeking legal advice and representation.

April: The Coalition for Asylum Rights and Justice (CARJ), of which BID is a member, publish a briefing on the

Border Security, Asylum and Immigration Bill.

May: BID’s Hackney Half Heroes raise over £11,000 for our advice line.

June : BID’s Rwanda Project Wins Best Use of Law at Sheila McKechnie Foundation Awards.

July: Prisons inspector annual report sounds alarm about ‘Worst ever' conditions in immigration detention.

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Financial review

Income raised in the year remained similar to previous years, allowing us to maintain our programme of activities in support of the charity’s key objectives. The Statement of Financial Activities showed a net deficit for the year of £56,503 (2024 – deficit of £447). The majority of our charitable activities are delivered through time-bound projects funded mainly by grants. We adopt a flexible charitable spend model to match our expenditure to these income streams allowing us to adjust our expenditure to minimise our risk of exposure to unfunded liabilities and to maximise our impact by being responsive to changing needs. During the year we have increased the resource that we have dedicated to generating voluntary income to invest in building our capacity in this area for future growth.

Reserve policy

BID has adequate reserves for the medium-term needs of the charity. BID considers Adequate’ to be equivalent to six months’ operating costs, or £344,135 (2024 - £373,664). Unrestricted funds, excluding fixed assets, amount to £382,541 (2024 - £437,077), which represents just over six months of operating costs. As at 31st July 2025, the total of restricted and unrestricted reserves amounted to £384,172 (2024 - £440,675).

Investment powers and policy

BID invests ethically in line with its aims and objectives, therefore only considers highly ethical institutions for generating a return. In order to maintain sufficient working capital, BID will hold cash equivalent to at least four months’ operating costs in instant access accounts, to minimise any liquidity risk. Any amount above this can be invested in long-term deposit accounts with ethical institutions, of which at least 50% must be covered by the FSCS guarantee to minimise credit risk.

Plans for future periods

BID completed a strategic review in 2021 which covers the period 2021 - 2025 and extended this strategy for a further year to enable our new Director to bed -in and begin work on our new strategy. In line with that BID’s main focus will remain challenging immigration detention in the UK through legal casework, research, policy advocacy and strategic litigation but will also assist long-term foreign national residents in detention facing deportation and working to revoke deportation orders in the light of compelling new evidence. A strategic priority has been to campaign to end immigration detention in prisons. BID’s trustees have been committed to increasing the involvement of experts by experience experts in all areas of the organisation from service development and delivery to strategic direction. Work on our new strategy is underway.

Structure, governance and management

Governing Document

Bail for Immigration Detainees is a company limited by guarantee, number 3803669, governed by its Memorandum and Articles of Association dated 8th July 1999. It is registered as a charity with the Charity Commission, number 1077187.

Appointment of trustees

The Board of Trustees carries out regular skills audits as a result of which skills gaps on the Board are identified. Trustees are recruited through advertising, through professional networks and through personal contacts. There is no minimum or maximum period for trustees to serve. There is no maximum number of trustees, but the minimum number is three. All trustees retire at each Annual General Meeting and are eligible for re-election.

Organisation

The Board is responsible for the governance of the charity. It normally meets every two months and ad-hoc subcommittees are set up when deemed necessary. A Chief Executive is appointed by the trustees to manage the dayto-day operations of the charity. To facilitate effective operations, the Chief Executive retains delegated authority for operational matters, including finance, employment and the services engaged in by the charity.

Trustee induction and training

All trustees receive an induction into the roles and responsibilities of a trustee, including information from the Charity Commission. They receive copies of the Memorandum and Articles of Association, BID’s strategic plan, the budget and other financial information and the staff manual. They are introduced to staff, and non-lawyer trustees are encouraged to visit a detention centre with staff, as well as attend a bail hearing.

BAIL FOR IMMIGRATION DETAINEES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Related parties and co-operation with other organisations

No trustee receives remuneration or other benefit from their work with the charity. There were no declarable related party transactions during the year.

Pay policy for senior staff

The senior management team comprises the key personnel responsible for directing and controlling, running and operating the organisation on a daily basis. The pay of the senior staff is reviewed regularly by the Board of Trustees.

Risk management

The Trustees have considered the major risks facing the charity and have assessed those risks against the likelihood of their occurring and their impact. The assessment of these risks is recorded in the document ‘BID’s Risk Register’. The document on which these risks are recorded includes a column on action to be taken. The principal actions necessary to lessen the likelihood of the charity’s exposure to these risks have been incorporated into staff work plans where necessary and the trustees review the risks and actions taken on a regular basis.

Securing sufficient funding for future operations has been identified as a significant risk and plans have been put in place to try and diversify income streams.

Since 2012, it has been an explicit aim of Government immigration policy to create a ‘hostile environment’ for anybody unable to demonstrate their immigration status on demand. From the 'Go Home' vans driven through ethnically diverse neighbourhoods to passport checks in hospitals and schools, the government has worked to create a climate of fear and hostility, criminalising and impoverishing those who may find themselves without status. Despite the failures and abuses this system has generated from the Windrush scandal to the controversial housing of asylum seekers in quasi detention the government remains committed to this policy and waves of legislation currently making its way through parliament will have a significant impact on the legal landscape within which BID operates and will result in greater numbers of people being detained not only in the established detention centres but also off shore and quasi detention in accommodation centres. BID mitigates this risk by engaging with the political systems and maintaining a strong reputation as a specialist in this area of law, thus being in a strong position to exert influence on key decision-makers.

Other risks identified include: the ability to recruit suitable qualified staff, which is mitigated by a robust recruitment process and the provision of a positive work environment to retain existing staff; a loss of strategic focus, which is mitigated by a robust and frequently-monitored business planning process; non-compliance with statutory regulation, which is mitigated by ensuring staff and trustees are suitably qualified and experienced and that their professional development is supported.

BAIL FOR IMMIGRATION DETAINEES TRUSTEES REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2025 Dlsclosure of Infom)atlon to our independent examiners In so far as the trustees are aware at the time of approving our trustees. annual report.. There is no relevant information. being information needed by the independent èX8miners in connection th preparing their report, of which ihe independent ex8min8rs is unaware. and The trustees, having made enquiries ol le11ow directors and the independent examiners that they ought to have indlvidually taken. have each taken all steps that helshe is obliged to take as a director in order to make themselves aware ol any relevant audil inforrnation and to e$laNish that the independent examiners 1$ aware of that Infomiation. The report of the diredors has been preparèd taking advantage of the small companies, exemption of Section 415A of the Companies Act 2006. The Trustees report was approved by the Board ol Tru5teeslDirectors. Suhan Rajkumar- Chair Chalr Data.. Iq of. Lo 14-

BAIL FOR IMMIGRATION DETAINEES

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 JULY 2025

The Trustees/Directors, who are also the directors of Bail For Immigration Detainees for the purpose 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/Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees/Directors are required to:

The Trustees/Directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees/Directors are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

BAIL FOR IMMIGRATION DETAINEES

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES/DIRECTORS OF BAIL FOR IMMIGRATION DETAINEES

I report to the Trustees/Directors on my examination of the financial statements of Bail For Immigration Detainees (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the Trustees/Directors of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Samir Shah

Ramon Lee Ltd 93 Tabernacle Street EC2A 4BA London

02/06/2026 Dated: .........................

BAIL FOR IMMIGRATION DETAINEES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
562,026
-
Charitable activities
4
-
136,634
Investments
5
14,919
-
Total income
576,945
136,634
Expenditure on:
Raising funds
6
50,177
-
Charitable activities
7
583,271
136,634
Total expenditure
633,448
136,634
Net expenditure for the year/
Net movement in funds
(56,503)
-
Fund balances at 1 August 2024
440,675
-
Fund balances at 31 July 2025
384,172
-		 Total
2025
£
562,026
136,634
14,919
713,579
50,177
719,905
770,082
(56,503)
440,675
384,172		 Total
2024
£
574,782
157,300
14,801
746,883
54,460
692,870
747,330
(447)
441,122
440,675

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BAIL FOR IMMIGRATION DETAINEES BALANCE SHEET AS AT 31 JULY 2025 2025 2024 Notes Fixed assets Tangiblè assets 11 1.631 3.598 Current assets Debtors Cash at bank and in hand 12 20,901 434,195 16,028 539.961 455,096 555,989 Credltors: amounts falllng due wlthln one year 172,5551 1118.9121 Not current assèts 382.541 437.077 Total assets less ¢urrent Ilabllitl•$ 384.172 440.675 Income tunds Unrestricted funds 384,172 440.675 384,172 440.675 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, lor the year ended 31 July 2025. The directors acknow18dge thgir r8sponsibilrt19s for complwng with the requirernenls ol the Companies Act 2006 with respgct to accounting records and th8 prgpar8tion of financial st8lements. The rnembers have not required the company to obtain an audit of its financial statements for the year in question in accordance with s8dion 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financlal stataments war& approved by th• TrusttrèslDirectors on 8nd were signed on its behalf by.. uhan Rajkumar- Chair Trusteo Company r8gi5tration numb•r 03803669 18-

BAIL FOR IMMIGRATION DETAINEES

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 JULY 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
20
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(120,575)
(110)
14,919
14,809
-
(105,766)
539,961
434,195		 2024
£
-
14,801		 £
(92,333)
14,801
-
(77,532)
617,493
539,961

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Charity information

Bail For Immigration Detainees is a private company limited by guarantee incorporated in England and Wales. The registered office is Crown House, 27 Old Gloucester Street, London, WC1N 3AX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The trustees have assessed the charity’s financial position and future projections and consider it appropriate to prepare the financial statements on a going concern basis. In making this assessment, the trustees have considered:

At the year end, the charity held sufficient unrestricted reserves to provide financial resilience. Based on this assessment, the trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future.

1.3 Income

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and amount can be measured reliably.

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administration, finance, premises, office and communication costs, professional fees and governance costs which support the charity’s activities. These costs have been allocated between the costs of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated is based on staff time spent on each activity:

Casework and outreach 50% Separated families project 18% Research and policy 11% Deportation project 12% Fundraising 9%

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short Leasehold 5 Years Leasehold improvements 3% Straight line basis Fixtures and fittings 20% Straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Taxation

The charity is a registered charitable company and is exempt from Corporation Tax on income and gains to the extent that these are applied for charitable purposes, in accordance with Part 11, Chapter 3 of the Corporation Tax Act 2010. Accordingly, no provision for current or deferred taxation has been recognised in the financial statements. This treatment is consistent with FRS 102, the Charities SORP (FRS 102), and the Companies Act 2006.

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1.8 Creditors and Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.9 Leases

The charity classifies the lease of premises, copiers and telephone system as operating leases; the title to the premises and equipment remains with the lessor. The equipment is replaced when needed whilst the economic life of such equipment is normally 10 years. Rental charges are charged on a straight line basis over the term of the lease

1.10 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.11 Pensions

The charity operates a defined contribution pension scheme on behalf of its employees. Contributions are charged to the statement of financial activities in the period in which they are payable. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The company pays a contribution to this workplace pension scheme as well as making a contribution to personal pension schemes for staff who have opted out.

1.12 Donated services and facilities

Donated professional services are recognised as income when the charity has benefit from the use of the services and that economic benefit can be measured reliably.

In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised but is referred to in the trustees’ annual report, with more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

BID receives pro-bono services from barristers who represent BID clients. This is recognised at actual cost, based upon the charge-out rates of the barristers and the amount of time spent per case.

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, be definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets are sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

(ii) Allocation of shared cost between multiple activities

Support costs relate to those functions that assist the work of the charity but do not directly relate to charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. All the general support and governance costs are allocated to activities at different percentages, on the basis of staff time relating to each activity.

(iii) Gift in kind and donated services

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

3 Donations and legacies

Unrestricted
funds
£
Donations
Allen & Query
10,000
The AB Charitable Trust
30,000
The Bromley Trust
25,000
Garden Court Chambers
2,000
Griffsome Charitable Trust
59,583
London Legal Support Trust
14,116
The Oak Foundation
93,750
The National Lottery Community Fund
-
Joseph Rowntree Charitable Trust
64,240
The G.F.Y.Trust
10,000
Miscellaneous Donations
3,985
Other Donation
80,913
Esmee Fairbairn Foundation
58,500
Paul Hamlyn Foundation
7,506
Blue Thread
-
IMA and Revocation Project
-
The Big Give Trust
-
HMRC Gift Aid
1,938
Corporate Donation
45,000
Gift Aid Income
5,495
Legacies
Legacies
50,000
562,026		 Total
2025
£
10,000
30,000
25,000
2,000
59,583
14,116
93,750
-
64,240
10,000
3,985
80,913
58,500
7,506
-
-
-
1,938
45,000
5,495
50,000
562,026		 Total
2024
£
-
30,000
25,000
4,000
127,000
12,358
93,750
7,500
70,664
-
2,245
48,122
55,000
22,520
3,400
45,000
18,422
3,588
-
6,213
-
574,782

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

4 Charitable activities

Restricted
Income
£
The Alan & Babette Sainsbury Charitable Fund
-
Comic Relief
-
City Bridge Trust
17,500
Trust for London
37,500
Donated services
81,634
136,634
Analysis by fund
Restricted funds
136,634
136,634		 Total
2025
£
-
-
17,500
37,500
81,634
136,634
136,634
136,634		 Total
2024
£
15,000
5,000
31,800
37,500
68,000
157,300
157,300
157,300

The charity is indebted to barristers for providing pro-bono services in representation of BID clients, valued at £81,634 (2024 - £68,000). The income equivalent is recognised within income from charitable activities as 'donated services', and an equivalent charge included within 'casework and outreach, direct project costs

5 Investments

Unrestricted
funds
2025
£
Interest receivable
14,919
14,919		 Total
2025
£
14,919
14,919		 Total
2024
£
14,801
14,801

6 Raising funds

Unrestricted
funds
£
Staff costs
26,053
Direct Project Cost
4,937
Share of Support costs
18,855
Share of Governance costs
332
50,177		 Total
2025
£
26,053
4,937
18,855
332
50,177		 Total
2024
£
29,998
5,534
18,593
335
54,460

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

6
Raising funds
For the year ended 31 July 2024
Fundraising and publicity
54,460
54,460
7
Charitable activities
Casework &
Outreach
Separated
families project
Deportation
project
Research &
Policy
£
£
£
£
Staff costs
299,366
8,085
45,503
49,543
Direct project
costs
108,376
472
120
295
407,742
8,557
45,623
49,838
Share of support
costs (see note
8)
112,526
40,658
27,055
24,306
Share of
governance costs
(see note 8)
1,981
716
475
428
522,249
49,931
73,153
74,572
Analysis by
fund
Unrestricted
funds
385,615
49,931
73,153
74,572
Restricted funds
136,634
-
-
-
522,249
49,931
73,153
74,572
For the year ended 31 July 2024
Unrestricted
funds
358,375
50,764
57,117
69,314
Restricted funds
134,300
20,000
3,000
-
492,675
70,764
60,117
69,314		 (Continued)
54,460
54,460
Total
2025
Total
2024
£
£
402,497
373,595
109,263
113,955
511,760
487,550
204,545
201,688
3,600
3,632
719,905
692,870
583,271
535,570
136,634
157,300
719,905
692,870
535,570
157,300
692,870		 (Continued)
54,460
54,460
Total
2025
Total
2024
£
£
402,497
373,595
109,263
113,955
511,760
487,550
204,545
201,688
3,600
3,632
719,905
692,870
583,271
535,570
136,634
157,300
719,905
692,870
535,570
157,300
692,870
54,460
Total
2024
£
373,595
113,955
487,550
201,688
3,632
692,870
535,570
157,300
692,870
535,570
157,300
692,870

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

8 Support costs

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned between the five key charitable activities undertaken (see note 6) in the year. All the general support and governance costs have been allocated on the basis of staff time spent on each activity.

Support
costs
Governance
costs
£
£
Staff costs
60,321
-
Depreciation
2,077
-
Premises and equipment costs
64,660
-
Communication and IT costs
37,737
-
Professional fees
21,504
-
Other office cost
36,796
-
AGM expenses
305
620
Independent examiner fees
-
3,312
223,400
3,932
Analysed between
Fundraising
18,855
332
Charitable activities
204,545
3,600
223,400
3,932
9
Net movement in funds
Net movement in funds is stated after charging/(crediting)
Independent examiner fees
Depreciation of owned tangible fixed assets
Operating lease charges
10
Employees
The average monthly number of employees during the year was:
Direct charitable		 Total
2025
£
60,321
2,077
64,660
37,737
21,504
36,796
925
3,312
227,332
19,187
208,145
227,332
2025
£
3,312
2,077
44,000
2025
Number
10.00		 Total
2024
£
49,314
2,902
65,409
40,088
38,711
23,323
761
3,740
224,248
18,928
205,320
224,248
2024
£
3,740
2,902
44,000
2024
Number
10.00

BAIL FOR IMMIGRATION DETAINEES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
431,718
396,039
37,187
37,377
19,966
19,491
488,871
452,907		 (Continued)
2025
2024
£
£
431,718
396,039
37,187
37,377
19,966
19,491
488,871
452,907
452,907

The trustees were not paid nor received any other benefits from employment with the charity in the year (2024 - £nil) neither were they reimbursed expenses during the year (2024 - £nil). No trustee received payment for professional or other services supplied to the charity (2024 - £nil)

The key management personnel comprises Director and Legal Director. The total employee benefits of the key management personnel were £92,192 (2024 - £125,522).

The number of employees whose annual remuneration was more than £60,000 is as follows:

2025
Number
£60,001 to £70,000
1
11
Tangible fixed assets
Short
Leasehold
Leasehold
improvements
Fixtures and
fittings
£
£
£
Cost
At 1 August 2024
8,250
24,092
10,995
Additions
-
-
110
At 31 July 2025
8,250
24,092
11,105
Depreciation and impairment
At 1 August 2024
8,250
21,776
9,713
Depreciation charged in the year
-
794
1,283
At 31 July 2025
8,250
22,570
10,996
Carrying amount
At 31 July 2025
-
1,522
109
At 31 July 2024
-
2,316
1,282		 2024
Number
-
Total
£
43,337
110
43,447
39,739
2,077
41,816
1,631
3,598

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

12
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments
13
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
14
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
4,500
-
16,401
20,901
20,901
2025
£
(1,254)
49,999
12,508
4,007
7,295
72,555		 2024
£
-
158
15,870
16,028
16,028
2024
£
6,728
82,089
20,458
3,560
6,077
118,912

14 Deferred income

Deferred income is included in the financial statements as follows:

Movements in the year:
Deferred income at 1 August 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 July 2025		 2025
2024
£
£
82,089
176,583
(82,089)
(176,583)
49,999
82,089
49,999
82,089		 2025
2024
£
£
82,089
176,583
(82,089)
(176,583)
49,999
82,089
49,999
82,089
82,089

Deferred income relates to grant income received in advance.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 August 2023 resources expended 1 August 2024 resources expended 31 July 2025
£ £ £ £ £ £ £
The Alan & Babette Sainsbury Charitable Fund - 15,000 (15,000) - 17,500 (17,500) -
Comic Relief - 5,000 (5,000) - - - -
City Bridge Trust - 31,800 (31,800) - - - -
Trust For London - 37,500 (37,500) - 37,500 (37,500) -
Donated Services - 68,000 (68,000) - 81,634 (81,634) -
- 157,300 (157,300) - 136,634 (136,634) -

Description, nature and purpose of restricted funds:

The Alan & Babette Sainsbury Charitable Fund : funding towards Rwanda Bail Project.

Comic Relief: funding towards casework and outreach and fundraising

City Bridge Trust : funding towards casework for London based clients.

Trust for London: funding towards casework and outreach

Donated services: funding towards the costs of barristers

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

16 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2025
2025
£
£
Fund balances at 31
July 2025 are
represented by:
Tangible assets
1,631
-
Current assets/(liabilities)
382,541
-
384,172
-		 Total Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
1,631
3,598
-
382,541
437,077
-
384,172
440,675
-		 Total
2024
£
3,598
437,077
440,675

17 Operating lease commitments

The charity has operating lease commitments relating to its premises, copiers and telephone system, analysed as below:

Within one year
Between two and five years		 44,000
44,000
88,000		 44,000
88,000
132,000

18 PENSION COSTS

The charity operates a defined contribution workplace pension scheme. It also makes defined contributions to personal pension schemes for staff who have opted out. Contributions are charged to the Statement of Financial Activities in the period to which they relate. The charge for the year was £19,966 (2024 - £19,491) and amount outstanding as at the end of the year is £4,007 (2024 - £3,560).

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - £2,125).

20
Cash generated from operations
2025
£
Deficit for the year
(56,503)
Adjustments for:
Investment income recognised in statement of financial activities
(14,919)
Depreciation and impairment of tangible fixed assets
2,077
Movements in working capital:
(Increase) in debtors
(4,873)
(Decrease)/increase in creditors
(14,267)
(Decrease) in deferred income
(32,090)
Cash absorbed by operations
(120,575)		 2024
£
(447
(14,801
2,902
(1,610
16,117
(94,494
(92,333

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

21 Share capital

The company is a private company limited by guarantee, incorporated without share capital. The liability of each member is limited to £1, being the amount that each member has undertaken to contribute to the assets of the company in the event of its winding up. The company is entitled to exemption from the use of the word ‘Limited’ under section 60 of the Companies Act 2006. This treatment is in accordance with FRS 102 Section 1A and the Charities SORP (FRS 102).

22 Ultimate Controlling Party

For the whole of the year, the charity was under the control of the Trustees.