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2023-03-31-accounts

Migrant Helpline

(operating as Migrant Help) Annual Report and Financial Statements

31 March 2023

Company Limited by Guarantee Registration Number 04172880 (England and Wales)

Charity Registration Number 1088631 (England and Wales)

Charity Registration Number SC041022 (Scotland)

Contents

Reports

Reports
Reference and administrative information 1
Message from our Chair and CEO 3
Trustees
report		 5
Independent
report on the
financial statements 21
Financial statements
Group statement of
financial activities 26
Group and Charity balance sheets 27
Group and Charity statements
of cash flows 28
Principal accounting policies 29
Notes to the financial statements 33

Migrant Helpline (operating as Migrant Help)

Reference and administrative information

Trustees & Directors Madhavi Vadera Katherine Arie (Appointed 15 December 22) Simon Gallow (Appointed 15 December 22) Yusef Gojikian Amelia Knott Mark Leigh David Noble Frank Omare Brandon Perlberg (Appointed 20 September 23) Victoria Quek (Appointed 15 December 22) Jamie Seaford (Appointed 15 December 22) Mayan Shah John Smart Adrian Stones (Resigned 22 June 22) Piramindhan Thillainathan Executive Team Chief Executive Officer Director of Asylum Services Helen Bransfield Director of MSVC Rabiya Rabat Director of HR Fiona Stephens Director of Strategy & Engagement Anna Ware Director of Finance, Infrastructure & Quality Melvin Witt Deputy Director of Asylum Services Juliet Halstead Deputy Director of Strategic Programmes Chris Hammond (appointed 18 July 2022) Deputy Director of Asylum Services Anna Konieczny (appointed 15 August 2022) Deputy Director of Asylum Services Daisy Noble (appointed 1 February 2022) Deputy Director of Commercial Tina Riley (appointed 8 August 2022) Chief of Staff Debbie Pemberton Registered address 128 City Road London EC1V 2NX Company registration number 04172880 Charity registration number 1088631 (England and Wales) SC041022 (Scotland) Auditor Buzzacott LLP 130 Wood Street London EC2V 6DL

Migrant Helpline (operating as Migrant Help) 1

Reference and administrative information

Bankers National Westminster Bank Plc Europa House 49 Sandgate Road Folkestone Kent CT20 1RX Solicitors Browne Jacobson LLP Mowbray House Castle Meadow Road Nottingham NG2 1BJ

Migrant Helpline (operating as Migrant Help) 2

Trustees Year to 31 March 2023

Welcome message

Migrant Help has three charitable aims:

During 2022/23 overall migration numbers increased significantly, and with it, the pressures on all charities working within the sector. Against the backdrop of rising inflation, the cost-ofliving crisis, the unprecedented strain on public sector services, and the continuing debate on asylum numbers and tackling the backlog of asylum applications, Migrant Help continued to deliver an exceptional level of support across all its services.

In 2022 there were approximately 81,000 asylum applications for just under 100,000 applicants, and the backlog of cases still being processed stands at around 215,000 (as at June 2023).

The continuing backlog, increased asylum applications and the continuing conflicts across the globe have an inevitable impact on the volume and complexity of the services we provide.

Migrant Help is the leading charity reaching the majority of people seeking asylum coming to the UK, ensuring immediate and focused support for refugees and their families and victims of trafficking and modern slavery through every stage of their transition to a safer resettlement. In the year ending March 2023, Migrant Help staff supported over 96,000 people seeking asylum, 2,700 survivors of modern slavery, and more than 4,000 vulnerable EU citizens an increase of 16% over last year.

We have continued to provide this support through both our helpline services and face-toface support. Our teams have had to deal with the increased volume and complexity of queries and, at the same time, work with patience and empathy in supporting our vulnerable and traumatised clients, facing the complex maze of the asylum process in a foreign language. Our social enterprise, Clear Voice, offers interpreter support in over 200 languages, and ensured that our clients were able to express their requirements, and were listened to and supported, in their own language.

The Board and the team have led the significant growth of Clear Voice, resulting in a 40% overall increase in telephone interpreting. The service achieved over 13 million minutes of 44 refugees to gain qualifications.

Migrant Helpline (operating as Migrant Help) 3

Trustees Year to 31 March 2023

Welcome message (continued)

Caroline and I feel particularly proud of the Migrant Help family and the way in which our entire organisation has raised the bar in the delivery of all our services with professionalism, integrity and commitment. The values-

is reflected across the range of services provided by Migrant Help staff, whether it is the frontline staff who directly support clients, or our support services that work hard in the background to make sure we achieve the quality of service we pride ourselves on delivering.

We are especially proud of our work in embedding co-production in our services, bringing together clients (experts by lived experience) and staff (experts by work experience) to help develop and design our services.

During the year we initiated a range of strategic projects, working directly and in partnership with charities within the sector, to increase the range and depth of our services supporting highly vulnerable clients. These include our Youth Welfare Officer project, Community Hubs programmes, our Age Dispute Adviser, and National Referral Mechanism (NRM) project. We expanded our work with corporate partners, thus enabling our critical digital inclusion project, which provided phones, devices and data to our clients giving them access to wider services, training, legal support, and their families.

These accounts demonstrate the work of a dedicated and motivated team, reflecting the values of a fiscally sound organisation providing timely, targeted services to a quality and standard that our clients deserve.

Madhavi Vadera, Chair of the Board of Trustees

Migrant Helpline (operating as Migrant Help) 4

Trustees Year to 31 March 2023

Our aims

The objects for which the charity is established are:

Our purpose

Our vision is for a global society that protects vulnerable migrants, treats them with respect and enables them to reach their full potential.

We operate across the United Kingdom, providing excellent and highly valued services - supporting people seeking asylum, survivors of modern slavery, EU citizens and those settling into this country as recent refugees.

We deliver excellent value under national, regional and local government contracts. This has provided us with opportunities to broaden our scope, and we have begun this year to form partnerships across the statutory, voluntary and private sectors to achieve better outcomes for our client group and fill some of the gaps in existing provision, using our knowledge and expertise from a range of service areas.

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Migrant Helpline (operating as Migrant Help) 5

Trustees Year to 31 March 2023

Strategic report of the Trustees

Organisational Highlights

This year saw us continue to reintroduce face to face meetings and office working after the restrictions of last year due to Covid 19, vital to establishing and improving relationships with

Other highlights included the establishment of a new Safeguarding team to even further support the needs of our most vulnerable clients, the successful mobilisation of the Hong Kong Welcome project and the start of our community hub in Bournemouth. Our trading subsidiary, Clear Voice, continued to go from strength to strength, increasing its provision of first-class interpreting services and providing employment opportunities to refugees via its InPower project. Our work with partners on digital inclusion saw laptops, mobile phone and data being distributed to clients in greater numbers than ever. We were delighted that our category of Best Stunt or Live Event, demonstrating the impact that our work has on sharing the stories and the journeys of our clients in the media and with the general public.

Asylum Services

With the continuing growth of the Advice, Issue Reporting and Eligibility (AIRE) contract we have evolved and adjusted to meet these changes, including an increase of 27% of staffing. We seamlessly implemented a new telephony system in the latter part of 2022 to drive efficiencies, improve training opportunities, provide more visibility for quality assurance and complaint handling. We started a project to introduce transferred webchat between our First Response Centre (FRC) and our Eligibility Advice and Guidance Line (EAGL), to reduce inbound call volumes. Our Specialised Services department have grown our team of Community Liaison Coordinators by more than 25% and we have seen more than a 50% increase in the number of partners in our Commissioning Framework, which means that we are able to reach more clients across the UK, as well as increasing capacity in the sector. Our Outreach Team, that supports the most vulnerable people seeking asylum, expanded its faceto-face provision to assist more people than ever before, working closely with our safeguarding team, to make sure people with specific needs are well supported.

Modern Slavery Support Services

In England, Modern Slavery Victim Care (MSVC) managers established key Single Point Of Contact Systems (SPOCS) and referral pathways in Local Authority accommodation, We also worked on our first response capability by bringing together the current National Referral Mechanism (NRM) advisers, senior management and our projects team to gather more effective data with a view to expand the team. The NRM advisers provided training to the MSVC advisers, so that they are now able to assist with NRM referrals.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Modern Slavery Support Services (continued)

We were delighted that our TESS) was successful in its bid to retain funding to lead on the provision of support services to survivors of human trafficking in Scotland. It bolstered its numbers from nine to sixteen staff, equipping it to better meet demand, in a year which saw its highest ever number of referrals. Two new key roles Move-on Specialist/Activities Coordinator, and Facilities and Accommodation Officer allowed the service to provide meaningful extra help for our clients. The team also moved into new Glasgow offices.

In Northern Ireland, a variety of new activities and partnerships provided clients with many different ways to integrate into life in the UK, improve their mental wellbeing and meet people. Highlights included the involvement of clients in the Belfast Mela Festival, Archery Northern Ireland, Street Soccer, a six-week programme with the Ulster School of Music, and training and employment opportunities from award-winning catering social enterprise Yallaa and many other partnerships.

Refugee Resettlement Service

Both the team and the number of clients being supported by this service grew in numbers this - production team, and it advanced a project around English Language support, which resulted in the establishment of monthly quizzes, book swaps and feedback to providers. The team also worked with Kent Police to introduce quarterly joint visits to the families we support, bridging the gap to increase client confidence in the police, and give them a safe space to raise any questions or concerns that they may have

EU Settlement Scheme Support

Our small team continued to support EU nationals in getting their pre-settled or settled status this year, providing face-to-face support including weekly surgeries in Leicester, Coventry, Nottingham and Northampton. This year they supported more than 4,000 clients and submitted more than 350 applications on their behalf.

Migrant Help Strategy

In order to work towards our vision of a global society that protects vulnerable migrants, treats them with respect and enables them to reach their full potential, we have five key strategic objectives. We continue making progress in each of these areas, with examples outlined below.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Migrant Help Strategy (continued)

Supporting people most in need and least likely to receive support elsewhere

We continue with our digital inclusion programme which aims to help clients who have no access to phones or data and are generous corporate partnerships and donations we are distributing phones, laptops, tablets and free unlimited data to those we support. To achieve this, we work with both our frontline Through these partnerships and collaboration, we are working together to deliver our strategic objective of reaching and supporting those most in need.

Our Crisis Fund has been established with a focus to raise important funds that can provide come to Migrant Help for support with nothing but the clothes they are wearing, donations received help provide essential items have already faced the unimaginable by

In 2022 we expanded our Youth Welfare Officer Project into two further areas in London. The project in Brent with Young Roots supports young people aged 18-25 with their mental health and wellbeing as they navigate the asylum process. This group is often at high risk of suicide ideation and self-harm, so the project aims to be a support network for these young people, Cross through Young Roots, the project is reaching more young people than ever before. We also opened a grant application process for three new organisations outside of London to join the programme in 2023.

In order to support the more vulnerable people, we invested in two new roles as part of our growing safeguarding team. We recruited an age disputes advisor, who will take referrals from internal teams and a disability advisor who will link with local specialist organisations and ensure we have all the appropriate resources.

Using some of our experts by experience from the lived-experience advisory panels (LEAPs), we also worked with residents at an accommodation site to identify steps that could be taken to improve their living experience. As a result of consultation and feedback led by the LEAP, we were able to provide board games, replacement table tennis and pool tables, a wheelbarrow to transport luggage, a variety of British films and DVDs and a music system.

Working with communities to bridge gaps and coordinate services

We launched several strategic initiatives during the year, including providing funding to existing community groups, launching a new community hub in Bournemouth and commencing a new project with The Happy Baby Community

The Bournemouth Community Hub was launched in February 2023 with engagement from more than 10 local partners. Every Monday, the hub provides ESOL classes, activities and support from a range of organisations. Numbers are already rising week on week as more clients are referred to the Hub and we expect this to continue to increase.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Migrant Help Strategy (continued)

Working with communities to bridge gaps and coordinate services (continued)

Also in February, we started the project with The Happy Baby Community (HBC) to offer essential help to pregnant and new mothers, providing access to practical, emotional and educational support. As part of the project, they will aim to provide over 1,000 essential items such as clothes, hospital bags and warm coats as well as offering at least 200 women oneto-one Doula care who are currently without support. In addition to this the HBC will also provide 1,000 perinatal peer support calls.

We were prou programme that empowers survivors of modern day slavery to cycle to support their physical and mental health and wellbeing, independence and mobility to aid their rehabilitation into society. The West Midlands Hub launched in September 2022, the second to be rolled out in the UK. Around 30 survivors from the West Midlands were given a bike and accessories, including helmets, locks and lights, and provided with cycling proficiency and road awareness training through the national cycle training programme, Bikeability.

We built excellent corporate partnerships to source phones, devices and data for our clients, who face huge disadvantages due to digital exclusion. We also collaborated closely with amazing charity partners like Young Roots, Welsh Refugee Council, Refuweegee, Causeway and so many more. In order to strengthen these relationships, we set up a Partnerships Newsletter that highlights the work of Migrant Help and other charities in the sector, showcasing new ideas and sharing good practice.

Demonstrating the value that migrants bring to the UK

Through our external communications, we continued to champion our clients and change perceptions in the face of ongoing hostility from some parts of the media and elsewhere.

For Refugee Week we commissioned an eye-catching series of 3D artworks which were media audience and great opportunities for engaging the general public. Seeking new audiences, we worked with three influencers on a campaign that ran on our Instagram channel with the aim of humanising the people that we support.

As part of the Coalition to Stop Slavery we contributed to its impactful Time to Stop Slavery campaign for Anti-Slavery Day 2022. The series of short films and social media posts reached 6.7 million people (around one in 10 of the British population) and led to strong engagement, bout issues around modern slavery and what they can do to combat it.

We have also worked hard this year to collect stories that our clients are happy to share, and place them in local and national media outlets to increase public awareness and understanding. Coverage has included interviews on Sky News for Refugee Week 2022, The Guardian, Metro and the BBC online.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Migrant Help Strategy (continued)

Influencing positive change to policy and practice

In 2020, Migrant Help drafted a strategy that outlined the key aims of the organisation and the ways in which we would achieve those aims over the course of the next three years. It was developed to reflect the needs of our clients and would enable us to address those needs in the best way possible. As an organisation, we recognised that some of those needs would require us to use our experience, expertise and national charity status to become more influential in discussions around legislation and policy implementation. Out of this recognition

while we continue to establish working relationships amongst sector partners and Government representatives, we have decided to focus on using our 60 years of accumulated knowledge to make positive change in the areas of policy and practice. Since the establishment of our organisational policy function in October 2022 and with support from our Research Manager and our Lived Experience Advisory Panels, Migrant Help has taken part in three calls for evidence/views. By participating in these, we used our resources to challenge issues that could be detrimental to those we support. We have incorporated our organisational value of partnership into our policy function by working with sector partners and those with lived experience.

Additionally, we are ongoing participants in longitudinal research being conducted by IPSOS New Plan for Immigration and which came into force in the Nationality and Borders Act 2022. This research

Since 2021, legislation has moved at lightning speed. Parts of both the Nationality and Borders Act and the Illegal Migration Act are undergoing legal challenges. As we come towards the

In 2022/23 we delivered more than 14,500 hours of training and development for our staff. These hours covered a wide range of topics: in addition to statutory and mandatory training, themes also included wellbeing, personal development and professional skills development.

After successfully delivering the Leadership Academy to managers, this year it was rolled out across all positions, with staff being able to access particular modules of interest to support their development.

We were extremely proud in November 2022 to have received the Gold Award from Investors in People, the global benchmark in how employers lead, support and develop their staff. This r, showing that our investment in people has reaped rewards. Development of the senior team continues, with professional coaches and group activities.

We started our volunteering programme, initially setting up all the processes and procedures required and then working with our co-production team to identify areas of greatest need for our clients. During 2023/24 we will develop two volunteering pilots, working closely with frontline teams and clients to roll out a new and exciting programme.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Migrant Help Strategy (continued)

Developing our staff and volunteers to deliver the best possible outcomes for clients

We delivered six staff conferences (five in-person and one virtual), our first face to face allstaff events since the pandemic. Focusing on getting to know each other and the organisation, the events, at different locations around the UK, encouraged interaction, learning and fun activities for staff to participate in, and engagement was high throughout. Feedback from the conferences was very positive, with staff seeing them as successful events and wanting more opportunities to meet face to face in the future.

Looking Forward

2023/24 is already set out to be a busy year. As we prepare for our 60[th] Anniversary year, we are planning some exciting events and activities with the aim to raise awareness, raise support and raise income. Next year also sees the development and release of a new five-year strategy, coproduced with our clients, that will set the direction of the charity for the upcoming years.

We will be releasing new grant opportunities for small charities to access, supporting local community hubs and employability provision.

We will also be working on mobilising new strategic projects, focusing on reducing the risks of exploitation of people seeking asylum, and providing advice and guidance for migrant and refugee workers. We hope to strengthen our employability support by exploring new opportunities and partnerships.

ambitious plans to forge new partnerships and relationships with companies and individuals who share our vision and want to help rebuild stolen lives.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Risks

We have continually reviewed the principal risks to achieving our strategic plan and have focused on the key strategic risks that we have sought to mitigate during 2022/23.

Risk Commentary
1. The charity does not react
successfully to changes required
by the implementation of the
Nationality and Borders Act 2022
and the Illegal Migration Act 2023
and its impact on users of Asylum
and Modern Slavery Services.		 The charity monitors policy changes through
dedicated staffing and maintains a visibility on
social media and through other communications.
The charity has continuing discussions with the
Home Office as part of the Asylum contract and as
a wider sector stakeholder about the potential
impact of changes and looks to model their
commercial implications. After building stronger
relationships with sector partners, pragmatic
solutions can be proposed. The charity is
finalising its five-year strategy which will outline its
future objectives and its approach to minimising
the risk of such policy changes.
2. The charity does not react
successfully to changes made by
the government to the National
Referrals Mechanism (NRM) and
its impact on users of Modern
Slavery services.		 As a First Responder, the charity is a part of
active forums where it can discuss and consider
the proposed changes. The charity has
designated funding for staffing to provide
additional resourcing supporting people who may
have been trafficked or exploited to be referred to
the NRM Framework.
3. The charity fails to meet the strict
Key Performance Indicators, and
performance levels set forth in its
contracts.		 Staffing levels and structures are changed to
address volume changes
both for ongoing high
service demand and for spikes caused by external
factors. KPI monitoring continues throughout the
month with enhanced management information
and analytics. Under-performance, commercial
matters and the appropriateness of measures are
highlighted and addressed in regular meetings
with the Home Office, the Salvation Army and our
key sub-contractors. The Quality Management
function provides the framework for continuous
staff assessment and regular internal audits
against
agreed
performance
gradings
and
investigation of non-conformances.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Risks (Continued)

4. The charity fails to change its
staffing and cost base to reflect
the impact of changes to border
controls and the volumes of
people movement.		 The charity monitors announcements through
governmental publication services and receives
daily volume related data. There is a close
working relationship with the Home Office and
other commissioners to identify trends and their
impact on volumes. Internal cross departmental
working groups help to forecast volume change so
staffing can be flexed accordingly. Staffing
structures are reviewed to identify the best
working processes for short- and long-term
changes in demand.
5. The charity fails to provide
adequate services to all its
service users due to the high
level of asylum arrivals		 As well as identifying the potential for volume
changes through the actions noted above, the
charity looks to be build better efficiencies to
allow it to reach higher volume levels. Improving
our webchat facilities to reach more service
users, remodelling our AIRE management
structures and business support processes will
allow greater reach. The charity will work with
the Home Office on its commercial and financial
contract modelling as a result of the high level of
arrivals.
6. The charity fails to retain key
contracts on which it is reliant or
suffers reductions in income on
those contracts from volume
changes outside of its control.		 The charity is adding to its short-term forecasting
and longer-term budgeting capabilities through
software improvements. Frequent and regular
meetings between Finance, Operations and the
Home Office allow better forecasting of volumes.
An expanding strategy team allow more
identification of grant and contract opportunities
which would achieve more diverse income
streams. Additionally, the charity is exploring
corporate partnerships and looking to make its
strategic project investments sustainably funded
where need and potential positive impacts are
identified.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Financial review

Income

During the year, our income was £45.73m (2022: £33.50m), an increase of 37% from the previous year. This increase has been attributed to the high growth of the contract to provide advice, issue reporting & eligibility guidance to people seeking asylum in the UK. This contract commenced in September 2019 at volumes vastly more than even the highest levels of Home Office estimates. Those volumes have continued to grow month on month throughout 2022 - 23. The growth of this contract has also impacted directly on the turnover of our trading subsidiary, Migrant Help Trading Limited, who provide interpreting services for this contract for those service users and for external clients. We have also seen growth in the coverage of our contract with The Salvation Army to provide support to victims of Modern Slavery in the south of England.

Expenditure

Our expenditure rose to £41.74m from £28.10m, an increase of 49%. These are costs associated with servicing the growth in our major contracts throughout the year along with the commencement of some strategic projects to further the c . Due to the nature of our work, staff costs represent the major element of expense and these increased by 35% to £22.60m (2022: £16.76m). Staff costs include subcontracted operations of the c First Response Centre and its Move-On service provision as part of operating the Asylum contract.

Commercial trading subsidiary

Our commercial trading subsidiary, Migrant Help Trading Limited, provides interpreting and translation services. A profit of £2.29m (2022: £1.85m) was generated in the year, primarily from providing interpreting services that supported the greatly expanded Asylum contract. It has been covenanted that Migrant Help Trading Limited will gift aid 100% of its taxable profit to the charity by 31 December of the following financial year. For 2023, the full amount of is to be donated in October 2023 (2022: £1.85m in September 2022).

Reserves policy and current status

The Trustees wish to secure the future of Migrant Help and its ability to continue its charitable activities. To achieve this, they have carried out an assessment of the risks facing the charity and the financial consequences of those risks. Consequently, they aim to retain sufficient reserves, to protect against the risk to the charity of a temporary reduction in funding or the loss of a major funder, and to provide funds for development of new services to meet the needs of exploited and displaced people seeking asylum in alignment with our strategic aims.

At the time of each quarterly forecast, risks are re-assessed, together with the adequacy of reserves, in light of any changes in costs and circumstances. If reserves fall below the target, Trustees may act to reduce future costs. Alternatively, if reserves are in excess of target, Trustees may consider opportunities for initiating new developments. The Trustees may reserves policy will be reviewed each year.

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Year to 31 March 2023

Trustees

Strategic report of the Trustees (continued)

Financial review (continued)

Reserves policy and current status (continued)

In addition to ensuring reserves are retained for risks and project commitments, the charity retains approximately 11 weeks of total expenditure to ensure it had the operating capital to service its larger contracts. The Trustees will consider a target reserves level in 23/24 but this is currently difficult due to the fluctuating volumes and changing regulatory and legal frameworks that impact its core Asylum and modern day slavery operations.

At 31 March 2023, the charity had total unrestricted funds of £15.12m (2022: £10.89m), an increase of £4.23m from last year. Following a detailed final review in February 2023 of its confirmed reserves and its required operational working capital, reserves were designated for use in new longer-term projects that could provide support and assistance to vulnerable groups. These projects aim to go beyond any existing contractual services. Additional designated reserves of £2.35m (2022: £2.12m) were ringfenced. This leaves free reserves of £10.96m (2022: £8.78m); made up of £2.27m (2022: £1.82m) reserves from our trading subsidiary, Migrant Help Trading Limited and other general funds of £8.69 (2022: £6.96m).

The Trustees are close to finalising the new five-year strategy to commence in late 2023. The continued volume growth of the Asylum and Modern Slavery contracts and the ability for the Trustees to designate funds for long term projects allow Migrant Help to widen the scope of the future opportunities it can provide its current and prospective service users.

Principal risks and uncertainties

The Trustees and Executive Team have identified the major strategic and operational risks to which Migrant Help is exposed and have established controls and actions to mitigate them. Risk assessments and a risk register are in place and are subject to continual review and monitoring by the Executive Team, and quarterly review by the Trustees. The principal risks are outlined above.

Structure, governance and management

Governing document

Migrant Help has its origins in the Kent Committee for the Welfare of Migrants, which incorporated as Migrant Helpline in 2001. Today, Migrant Help is a Company Limited by Guarantee governed by its Articles of Association, last amended on 19 July 2015. It is registered as a charity with the Charity Commission in England & Wales and with the Office of the Scottish Charity Regulator in Scotland. The wholly-owned trading subsidiary is a Company Limited by Shares, registered at Companies House.

Appointment of Trustees

Our Articles of Association provide that Migrant Help may have up to 14 Trustees and the present members of the Board are listed in this report.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Structure, governance and management (continued)

Appointment of Trustees (continued)

Trustees, including the Chair, are recruited by open selection and are appointed for a threeyear term, renewable for a further three years. The Trustees for the purposes of charity law of the financial year, four new trustees joined and seven resigned.

Trustee induction and training

New Trustees have an Induction Day and are invited to visit offices across the UK to meet staff and clients. We have a Trustee Handbook and code of conduct which is issued to ential Trustee and other relevant Charity Commission publications. There are regular governance reviews and Trustees are provided with Safeguarding training. Annual Trustee appraisals ensure that Trustees receive the information and development opportunities they need to

The Migrant Help Board of Trustees

values. It sets the strategic direction, checks progress against strategy, ensures financial stability, and makes certain that Migrant Help is compliant with all the relevant laws and regulations. The Board has a zero-tolerance policy on fraud and corruption.

The Board delegates day-to-day decision making and operations to the Chief Executive Officer and the Executive Team. The Board meets formally at least four times a year, in addition to holding an awaychanging context in which we operate.

There are four standing committees that feed into the Board.

The Finance and Audit Committee (FAC) is responsible for assurance oversight of the highest standards of integrity, financial reporting and internal control. In addition to reviewing organisational performance and results against the plan, the committee also ensure that provide reasonable assurance against material misstatement or loss.

The Human Resources and Remunerations Committee (RemCom) sets the overall salary policy for Migrant Help, the remuneration of the CEO and directors, having regard to our agreed Pay Policy and the external environment in relation to remuneration. The committee considers employment a requirements as an employer.

The Quality-of-Service Committee upholds the aims and objectives of the charity considering all service delivery matters to ensure the c n a sound and businesslike basis, in line with our charitable aims. It advises on all matters in relation to the quality of understood and monitored.

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Structure, governance and management (continued)

The Migrant Help Board of Trustees (continued)

The Strategy and Communications Committee upholds the aims and objectives of the charity when considering strategy matters to ensure the c with our charitable aims. It advises on strategic matters in relation to the quality of Migrant d images are understood.

The Trustees will form other sub-groups to manage particular projects as and when required..

Key management personnel remuneration

The Trustees consider that they, and the Executive Team comprise the key management personnel of the charity, in charge of directing and controlling, running and operating the charity on a day-to-day basis. All Trustees give their time freely and no Trustee received remuneration in the year. The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings.

In view of the nature of the charity, the Trustees benchmark against pay levels in other charities of similar size and activity to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles. Further details of remuneration can be found at note 9 to the financial statements.

Related parties and co-operation with other organisations

Any interest between a Trustee or senior manager of the charity and the charity must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Trustee responsibilities for reporting and financial statements

The Trustees (who are also directors of Migrant Help for the purposes of company law) are responsible for preparing the report of the Trustees including the strategic 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 income and expenditure of the charitable company for that period.

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

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Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Structure, governance and management (continued)

Trustee responsibilities for reporting and financial statements (continued)

The Trustees are responsible for keeping proper and adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with Companies Act 2001, the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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.

Going concern

After making appropriate enquiries, the Board of Trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Public Benefit statement

The Charities Act 2011 requires all charities to have a purpose that is for the public benefit. All our services provide an identifiable benefit that is capable of being proved by evidence and are made available to the public or sufficient sections of the public. This is entirely in accordance with the two aspects of the public benefit requirement. The Trustees can confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the

Trustees ensure that this purpose is carried out for the public benefit by delivering services in accordance with our strategic aims.

Disclosure of information to the auditor

In so far as the Trustees are aware there is no relevant audit information of which the ps that they ought reasonably to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the

Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Migrant Helpline (operating as Migrant Help) 18

Trustees Year to 31 March 2023

Strategic report of the Trustees (continued)

Structure, governance and management (continued)

Internal control

Trustees recognise that systems of control can only provide a reasonable and not complete assurance against inappropriate or ineffective use of resources, or against the risk of errors that the charity operates efficiently and effectively, safeguards its assets, maintains proper records and complies with relevant laws and regulations.

Migrant Help operates a comprehensive accountability system. This includes annual planning, with plans approved by Trustees, and annual budgets. Trustees consider actual results compared with plans and forecasts, and non-financial performance data. Other controls include delegation of authority, segregation of duties and the completion of an internal control self-assessment checklist as advised by the Charity Commission.

Members of the charity guarantee to contribute an amount not exceeding £1 each to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2023 was 14 (2022: 10).

Trustees indemnities

Trustees benefit from indemnity insurance to cover the liability of the Trustees which by virtue of any rule of law would otherwise attach to them in respect of any negligence, default or breach of trust or breach of duty of which they may be guilty in relation to the charity. The aggregated cost of this and management liability insurance was £6,825 (2022: £6,825). This provides cover up to £5,000,000 (2022: £5,000,000).

Fundraising

Migrant Help exists to support people affected by displacement and exploitation and we secure most of our income through grants and contracts. During 22-23, we received a growing amount of voluntary donations from the general public and through partnerships. Voluntary donations and partnerships continue to contribute to our two main campaigns, our Crisis Fund, for survivors of slavery and asylum seekers with essential items when no other people who have been through unimaginable hardship. We have improved our supporter care and reporting, ensuring our donors know how their support has added value and helped our clients.

We have had growing interest from corporate partners and we will have a dedicated resource for this area in the upcoming year. We hope to introduce new opportunities for people fundraise for us, such as workplace or sports activities, and will be using our 60[th] anniversary year to raise awareness and attract new supporters .

Migrant Helpline (operating as Migrant Help) 19

Year to 31 March 2023

Trustees

Auditor

In so far as the Trustees are aware:

Buzzacott LLP were appointed as our auditor during the year and they have indicated their willingness to continue in that capacity.

by order of the members of the Board of Trustees on 20 September 2023 and signed on its behalf by:

Madhavi Vadera Chair of Board of Trustees

Migrant Helpline (operating as Migrant Help) 20

Independent auditor’s report on the financial statements 31 March 2023

Independent auditor’s report to the Members and Trustees of Migrant Help

Opinion

We have audited the financial statements of Migrant Help[1] (the ‘parent charitable company’) and its subsidiary for the year ended 31 March 2023 which comprise the group statement of financial activities, group and charity balance sheets, group and charity statements of cash flows and notes to the financial statements, including a summary of significant policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

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 auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group 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

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis 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 or conditions that, individually or collectively, may cast significant doubt on the group and charitable parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

1 The name of the charitable company changed from Migrant Helpline to Migrant Help on 14 November 2023. Our audit report refers to the charitable company as Migrant Help, which is the name of the charitable company at the date of our report. Elsewhere in the annual report and financial statements the Trustees have appropriately referred to the charitable company as Migrant Helpline, which was the name of the charitable company on the date the financial statements were approved by the Trustees.

Migrant Helpline (operating as Migrant Help) 21

Independent auditor’s report on the financial statements 31 March 2023

Conclusions relating to going concern (continued)

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 auditor’s report thereon. 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 Trustees’ report including the strategic report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulation 2006 requires us to report to you if, in our opinion:

Migrant Helpline (operating as Migrant Help) 22

Independent auditor’s report on the financial statements 31 March 2023

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees (who are also the directors 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.

Auditor’s responsibilities for the audit of the financial statements

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 an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee 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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Migrant Helpline (operating as Migrant Help) 23

Independent auditor’s report on the financial statements 31 March 2023

Auditor’s responsibilities for the audit of the financial statements (continued) We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

As a result of our procedures, we did not identify any key audit matters relating to irregularities.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 auditor’s report.

Migrant Helpline (operating as Migrant Help) 24

Independent auditor’s report on the financial statements 31 March 2023

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 and to the charity’s Trustees as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 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 auditor's 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.

Edward Finch For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Date: 24 November 2023

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

Migrant Helpline (operating as Migrant Help) 25

Statement of financial activities Year to 31 March 2023

Notes Unrestricted
general
fund
£		 Restricted
funds
£
2023
Total
funds
£
2023
Total
funds
£		 Unrestricted
general
fund
£		 Restricted
funds
£
2022
Total
funds
£
Income from:
. Donations
2
. Investment income
3
Income from charitable
activities
4
Income from trading activities
. Commercial trading
operations
5
Total
Expenditure on:
Costs of raising funds
. Commercial trading
operations
5
Expenditure on charitable
activities
6
Total
Net income (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total fund balances brought
forward
Total fund balances carried
forward		 23
56
38,146
3,302
571

3,636
 594
56
41,782
3,302		 53

1
29,354

1,772		 2,319 53
1
31,673
1,772
41,527 4,207 45,734 31,180 2,319 33,499
2,505
34,678
4,556		 2,505
39,234
1,600
24,424		 2,072 1,600
26,496
37,183 4,556 41,739 26,024 2,072 28,096
4,344
(122)		 (349)
122		 3,995 5,156 247 5,403
4,222
10,894		 (227)

420		 3,995
11,314		 5,156

5,738		 247
173		 5,403
5,911
15,116 193 15,309 10,894 420 11,314

There are no recognised gains or losses other than those shown above. All of the above results derive from continuing activities.

The notes on pages 33 to 45 form part of these financial statements.

Migrant Helpline (operating as Migrant Help) 26

Group and Charity balance sheets 31 March 2023

Notes Group Group Charity Charity
2023 2022 2023 2022
Fixed assets
Intangible fixed assets
11
Tangible fixed assets
12
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due
within one year
15
Provision
17
Net current assets
Total net assets
Funds
Restricted funds
18
Unrestricted funds
19
Total funds		 33
173
206
7,895
14,278		 105
133
238
6,244
8,891		 33
170
100
303
7,659
12,889		 105
133
100
338
6,012
7,171
22,173
(4,813)
(2,257)		 15,135
(2,977)
(1,082)		 20,548
(5,552)
(2,257)		 13,183
(2,948)
(1,082)
(7,070) (4,059) (7,809) (4,030)
15,103
15,309
193
15,116		 11,076
11,314
420
10,894		 12,739
13,042
193
12,849		 9,153
9,491
420
9,071
15,309 11,314 13,042 9,491

The financial statements on pages 33 to 45 were approved by the Trustees, and authorised for issue on Wednesday 20 September 2023 and are signed on their behalf by:

Madhavi Vadera, Chair

Company Limited by Guarantee Registration Number: 04172880 (England and Wales)

Migrant Helpline (operating as Migrant Help) 27

Group and charity statements of cash flows Year to 31 March 2023

----- Start of picture text -----
Group Charity
2023 2022 2023 2022
£ £ £ £
Cash flows from operating activities
Net income for the year 3,995 5,403 3,551 4,033
Adjustments for:
Depreciation 134 68 134 68
Amortisation 80 73 80 73
Investment income (56) (1) (56) (1)
Increase in debtors (1,651) (725) (1,647) (568)
Increase in creditors 1,884 571 2,652 518
(Decrease) increase in deferred income (48) 39 (48) 39
Increase in provisions 1,175 792 1,175 792
Net cash generated from operating activities
5,513 6,220 5,841 4,954
Cash flows from investing activities
Interest income 56 1 56 1
Purchase of intangible fixed assets (8) (13) (8) (13)
Purchase of tangible fixed assets (174) (71) (171) (71)
Net cash used in investment activities (126) (83) (123) (83)
Increase in cash in the year 5,387 6,137 5,718 4,871
Cash at the beginning of the year 8,891 2,752 7,171 2,300
Total cash at the end of the year 14,278 8,891 12,889 7,171
----- End of picture text -----

A Analysis of changes in net debt

At 1 April
2022		 Cash
flows		 New
loans		 Other
non-cash
changes		 At 31
March
2023
Cash 8,889
8,889		 5,387
5,387		 14,278
14,278

Migrant Helpline (operating as Migrant Help) 28

Principal accounting policies 31 March 2023

Basis of preparation

These financial statements are 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 (FRS 102) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. The financial statements are prepared in sterling and round

Group financial statements

These financial statements consolidate the results of the charity and its wholly owned subsidiary Migrant Help Trading Limited on a line by line basis. A separate statement of financial activities has not been presented because the charitable company has taken advantage of the exemption afforded by Section 308 of the Companies Act 2006.

Public Benefit Entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going concern

The Trustees consider that there are no material uncertainties about the charitable are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Fund accounting

All funds raised by the charity are used in the furtherance of its charitable objects. The three types of funds are as follows:

Unrestricted funds

General unrestricted funds represent funds which are expendable at the discretion of the Trustees in the furtherance of the objects of the charity.

Designated funds

Designated funds are funds set aside by the Trustees for a specific purpose.

Restricted funds

Restricted funds represent grants received which are allocated by the donor for a specific purpose.

Migrant Helpline (operating as Migrant Help) 29

Principal accounting policies 31 March 2023

Income

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

performance conditions attached to the grants or contracts have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred and included in creditors until the criteria for income recognition are met and where entitlement arises before income is received the income is accrued.

Interest from funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Income from commercial trading operations comprises of the invoiced value of goods and services supplied by the subsidiary, Migrant Help Trading Limited, exclusive of Value Added Tax (VAT) and trade discounts.

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the value of general volunteer time is not recognised.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probably that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Support costs include expenditure on general management, human resources, finance, communications and general support staff. Costs are allocated across the charitable expenditure on the basis of an estimate of the proportion of time spent by staff on those activities. No support costs were considered to be attributable to costs of raising funds which are incurred by the c

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Migrant Helpline (operating as Migrant Help) 30

Principal accounting policies 31 March 2023

Operating leases

Rentals applicable to operating lease contracts, where substantially all the benefits and risks of ownership remain with the lessor, are charged to the statement of financial activities on a straight line basis over the lease term.

Intangible fixed assets

The charity invested heavily in the development of a Customer Relationship Management Database (CRM) capable of linking directly with Home Office systems. This cost was capitalised and the system was operational in March 2018. The cost was amortised over an 18 month period to the end of the previous Home Office contract. Ongoing maintenance of the CRM is written off in the year of expenditure. For the new AIRE contract development costs for the new CRM have been capitalised. These costs will be amortised between the start of the new AIRE contract (1 September 2019) and the first available break clause (31 August 2023), a period of four years.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost, including any incidental expenses of acquisition and are depreciated over their useful economic lives as follows: Office equipment 33% on cost Motor vehicles 25% reducing balance

Investment in subsidiaries

Investments in subsidiaries are at cost.

Pensions

The charity participates in a group pension scheme. This is a defined contribution pension scheme for all members of staff. The assets of this scheme are held separately from those of the charity, being invested with an insurance company. Pension costs charged in the statement of financial activities represent the contributions payable by the charity in the year. Pension costs are based upon 8% of gross salary.

Debtors

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

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition of the deposit or similar account.

Migrant Helpline (operating as Migrant Help) 31

Principal accounting policies 31 March 2023

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Foreign currencies

Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of transaction. Any foreign currency balances are translated at the exchange rate prevailing at the balance sheet date. Gains and losses on translation are included in the statement of financial activities.

Taxation

As a registered charity, Migrant Helpline is potentially exempt from tax on income and gains falling within Sections 466 to 489 of the Corporation Taxes Act 2010 as all its income is charitable and applied towards charitable purposes.

No tax is payable in the trading subsidiary due to the profit being donated to the charity under Gift Aid. No provision is made for current or deferred tax.

Related party disclosures

The charity has taken advantage of the exemption that is conferred by FRS 102, which allows it not to disclose transactions with group undertakings that are eliminated on consolidation.

Critical accounts estimates and assumptions

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The only material estimates at the year end are in relation to provisions for potential liabilities arising out of a compliance review and the interpretation of income recognition from the AIRE contract.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Migrant Helpline (operating as Migrant Help) 32

Notes to the Financial Statements Year to 31 March 2023

1 Financial performance of the charity

owned subsidiary which provides interpreting and translation services.

The summary financial performance of the charity alone is:

----- Start of picture text -----
2023 2022
Total Total
funds funds
Income 42,533 31,828
Gift aid from subsidiary company 1,845 477
44,378 32,305
Expenditure on charitable activities (40,827) (28,272)
Net income 3,551 4,033
Total funds brought forward 9,491 5,458
Total funds carried forward 13,042 9,491
Represented by:
Restricted income funds 193 504
Unrestricted income funds 12,849 8,987
13,042 9,491
----- End of picture text -----

2 Donations

Donations
Unrestricted
funds
23
23		 Restricted
funds
571
571		 2023
Total
funds		 Unrestricted
funds		 Restricted
funds		 2022
Total
funds
Donations receivable 23 53. 53
Partnership for Digital
Inclusion Project
Donations receivable		 571
594		 53
53

The charity entered into a corporate partnership to distribute donated phone handsets and data plans to its Asylum clients.

3 Investment income

Unrestricted
funds
56		 Restricted
funds
 2023
Total
funds		 Unrestricted
funds		 Restricted
funds		 2022
Total
funds
Bank interest 56 1 1

Migrant Helpline (operating as Migrant Help) 33

Notes to the Financial Statements Year to 31 March 2023

4 Income from charitable activities

Unrestricted
funds		 Restricted
funds		 2023
Total
funds		 Unrestricted
funds		 Restricted
funds		 2022
Total
funds
AIRE
Trafficking
European Settlement
Scheme
Community Engagement
Other services		 29,950
8,036
160
38,146		 2,896
77
615
48
3,636		 29,950
10,932
77
615
208
41,782		 23,920
5,402
26
29,348		 1,299
135
699
192
2,325		 23,920
6,701
135
699
218
31,673

The c contracts. The total income from the Home Office was £30,028,027 (2022: £24,055,358).

5 Commercial trading operations

The wholly owned trading subsidiary, Migrant Help Trading Limited, is incorporated in England and Wales (company number 05684239) and pays all its profits to the charity under the gift aid scheme. Migrant Help Trading Limited operates as an interpreting and translation service provider. The summary financial performance of the subsidiary alone is:

2023
Total
funds		 2022
Total
funds
Turnover
Cost of sales and administration costs
Net profit
Amount gifted to the charity
Available for distribution
The assets and liabilities of the subsidiary were:
Fixed assets
Current assets
Current liabilities
Total net assets
Aggregate of share capital and reserves		 9,423
(7,134)		 6,878
(5,031)
2,289
(1,845)		 1,847
(477)
444 1,370
3
3,794
(1,430)		 2,629
(706)
2,367 1,923
2,367 1,923

6 Analysis of expenditure on charitable activities

Staff
costs		 Direct
costs		 Support
cost
allocation		 Governance
cost
allocation		 2023
Total
Charitable activities
Support costs		 18,894
2,391
21,285		 15,753
2,196
17,949		 4,209
(4,209)		 378
(378)		 39,234
39,234

Migrant Helpline (operating as Migrant Help) 34

Notes to the Financial Statements Year to 31 March 2023

6 Analysis of expenditure on charitable activities (continued)

Staff
costs		 Direct
costs		 Support
cost
allocation		 Governance
cost
allocation		 2022
Total
Charitable activities
Support costs		 14,213
1,833
16,046		 8,941
1,510
10,451		 2,939
(2,939)		 404
(404)		 26,497
26,497

Of the charitable activities set out above, £4,556,000 (2022: £2,072,000) was funded from restricted funds and £34,678,000 (2022: £24,424,000) from unrestricted funds.

7 Support costs

Support costs comprise the following items:

----- Start of picture text -----
General Governance 2023 General Governance 2022
support function Total support function Total
Communications 447 1 448 275 1 276
Finance 571 37 608 309 40 349
General management 146 334 480 36 356 392
Human resources 718 6 724 557 7 564
Support services 2,327 2,327 1,762 1,762
4,209 378 4,587 2,939 404 3,343
----- End of picture text -----

8 Net income (expenditure) for the year

This is stated after charging:

----- Start of picture text -----
2023 2022
Auditor s remuneration:
----- End of picture text -----

. statutory audit current year
. accounting and tax services
Depreciation
Amortisation
Operating leases:
. property
. equipment		 29
3
134
80
540
37		 29
3
68
73
274
2

Migrant Helpline (operating as Migrant Help) 35

Notes to the Financial Statements Year to 31 March 2023

9 Staff costs

The total remuneration of employees (full-time and part-time) was:

----- Start of picture text -----
2023 2022
Wages and salaries 12,411 8,967
Social security costs 1,158 770
Pension contributions 952 706
Settlements and redundancy 8
Sub-contract labour 8,064 6,299
Other related staff costs including staff benefits 12 8
22,597 16,758
----- End of picture text -----

The average number of employees (head count based on number of staff employed) during the year was:

2023
Number		 2022
Number
Charitable activities
Support staff		 323
41
364		 255
34
289

The average number of full time equivalent staff in the year was 350 (2022: 273).

The number of staff whose emoluments are great than £60,000 are:

2023
Number		 2022
Number
£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£120,001 - £130,000		 2
3
1
1
7		 4
1
1
1
7

Of the employees who earned £60,000 or more during the year, employee contributions were made to defined contribution pension schemes in respect of 7 (2022: 7) employees. During the year this amounted to £44,628 (2022: £42,816).

The key management personnel of the group and parent charity comprise the Trustees and the Senior Management Team, comprising of 12 staff (2022: 7). The total employee benefits of the key management personnel were £941,390 (2022: £646,437).

10

No remuneration or other payments have been made to the Trustees for their services as board members in the year (2022: £Nil).

the year 3 Trustees incurred a total of £2,884 (2022: £1,298 was paid to 3 Trustees) through expenses reimbursed and costs incurred by the charity on their behalf.

Migrant Helpline (operating as Migrant Help) 36

Notes to the Financial Statements Year to 31 March 2023

11 Intangible fixed assets

----- Start of picture text -----
Computer
software Total
Group and charity
Cost
At 1 April 2022 499 499
Additions 8 8
At 31 March 2023 507 507
Amortisation
At 1 April 2022 394 394
Charge in year 80 80
At 31 March 2023 474 474
Net book value
At 31 March 2023 33 33
At 1 April 2022 105 105
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Migrant Helpline (operating as Migrant Help) 37

Notes to the Financial Statements Year to 31 March 2023

12 Tangible fixed assets

Tangible fixed assets
Group Office
equipment		 Total
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge in year
At 31 March 2023
Net book value
At 31 March 2023
At 1 April 2022		 292
174		 292
174
466 466
159
134		 159
134
293 293
173 173
133 133
Charity Office
equipment		 Total
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge in year
At 31 March 2023
Net book value
At 31 March 2023
At 1 April 2022		 278
171		 278
171
449 449
145
134		 145
134
279 279
170 170
133 133

13 Fixed asset investments charity Shares in group undertakings:

2023
Cost at 1 April 2022
100
Additions
Cost at 31 March 2023
100
The charity holds £100,000 (2022: 100,000) shares of £1 each in its wholly owned subsidiary
company, Migrant Help Trading Limited, which is incorporated in England and Wales. These are
the only shares allotted, called up and fully paid. The activities and results of this company are
summarised in note 5.

Migrant Helpline (operating as Migrant Help) 38

Notes to the Financial Statements Year to 31 March 2023

14 Debtors

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Group Charity
2023 2022 2023 2022
Trade debtors 6,115 4,667 5,763 4,295
Other debtors 5 5 5 5
Amounts due from subsidiary undertaking 53 155
Prepayments 695 881 683 874
Accrued income 1,080 691 1,155 683
7,895 6,244 7,659 6,012
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15 Creditors

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Group Charity
2023 2022 2023 2022
Trade creditors 2,690 1,220 2,099 761
Taxation and social security 1,319 1,049 1,224 962
Other creditors 94 34 51 29
Amounts due to subsidiary undertaking 1,470 522
Deferred income (note 16) 109 157 109 157
Accruals 601 517 599 517
4,813 2,977 5,552 2,948
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16 Deferred income

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Group Charity
2023 2022 2023 2022
Balance at 1 April 2022 157 118 157 118
Amount released to income (681) (752) (681) (752)
Amount deferred in the year 633 791 633 791
Balance at 31 March 2023 109 157 109 157
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Deferred income relates to grant income received and interpreter services invoiced in respect of future accounting periods.

17 Provision

Provision
Balance at 31 March 2023 Group Charity
2023
2022
2,257
1,082
2023
2,257		 2022
1,082		 2023
2,257

A provision was added to acknowledge a potential liability arising from the interpretation of income recognition from the AIRE contract.

Migrant Helpline (operating as Migrant Help) 39

Notes to the Financial Statements Year to 31 March 2023

18 Analysis of movements in restricted funds

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Balance at
Balance at 31 March
1 April 2022 Income Expenditure Transfers 2023
Trafficking Scotland 40 2,896 (3,056) 120
Vulnerable Persons
Resettlement Scheme 103 615 (607) 111
Partnership for Digital
Inclusion Project 571 (571)
AIRE Mobilisation 83 (80) 3
Hong Kong Welcome Project 186 48 (155) 79
EU Settlement Scheme 8 77 (87) 2
420 4,207 (4,556) 122 193
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Balance at
1 April 2021		 Income Expenditure Transfers Balance at
31 March
2022
Trafficking
Scotland
Syrian Resettlement Kent
AIRE Mobilisation
Hong Kong Welcome Project
EU Settlement Scheme		 22
151
173		 1,299
699
186
135
2,319		 (1,281)
(596)
(68)
(127)
(2,072)		 10 40
103
83
186
8
420

Transfers are made from the unrestricted general fund to cover the fair allocation of support costs to the above restricted fund projects and where additional spend is seen as appropriate in achieving success for those activities.

The nature and purpose of each restricted fund is as follows:

Trafficking Scotland

Migrant Help have provided accommodation and support services to victims of human trafficking. The level of support is dependent upon individual needs and eligibility to access services.

Vulnerable Persons Resettlement Scheme

This project is directly aimed at providing support services to refugees in Kent.

Partnership for Digital Inclusion Project

This project allowed the charity to provide phone handsets and data-plans to its Asylum clients by virtue of its corporate partnership with Virgin Media/O2, BT, Vodafone, Hubbub and Socialbox.

AIRE Mobilisation

All costs have been incurred following the end of the AIRE mobilisation period but the charity continues to amortise capital costs funded by AIRE Mobilisation over their useful economic life.

Migrant Helpline (operating as Migrant Help) 40

Notes to the Financial Statements Year to 31 March 2023

18 Analysis of movements in restricted funds (continued)

Hong Kong Welcome Project

This project is directly aimed at providing Hong Kong nationals requesting resettlement with access to education, training and employment opportunities.

EU Settlement Scheme

This grant is aimed at providing support to EU citizens, advising them on the requirements for them to remain in the UK after the UK has left the European Union.

19 Analysis of movements in unrestricted funds

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Balance at
Balance at 31 March
1 April 2022 Income Expenditure Transfers 2023
Designated funds
Strategic Projects 2022 2,100 (2,100)
Community Hubs (30) 250 220
YWO Experience (272) 1,850 1,578
Age Dispute (9) 25 16
Investment Property Fund 1,000 1,000
Happy Baby Community (35) 152 117
Migrant Workers Advice &
Guidance 300 300
Reducing the Risk of
Exploitation 250 250
NRM First Responder 330 330
ESOL & Employability Grant 100 100
BEPS Project 216 216
The Leila Bursary 5 (5) 5 5
Fund 16 11 (4) 23
Total designated funds 2,116 16 (355) 2,378 4,155
General funds 6,955 38,124 (34,323) (2,062) 8,694
9,071 38,140 (34,678) 316 12,849
Trading Subsidiary 1,823 3,387 (2,505) (438) 2,267
10,894 41,527 (37,183) (122) 15,116
----- End of picture text -----

Migrant Helpline (operating as Migrant Help) 41

Notes to the Financial Statements Year to 31 March 2023

19 Analysis of movements in unrestricted funds (continued)

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Balance at
Balance at 31 March
1 April 2021 Income Expenditure Transfers 2022
Designated funds
Migrant Support Fund 110 (110)
Strategic Projects 2022 2,100 2,100
Fund 10 6 16
Total designated funds 120 6 1,990 2,116
General funds 5,165 29,402 (24,424) (3,188) 6,955
5,285 29,408 (24,424) (1,198) 9,071
Trading Subsidiary 453 1,772 (1,600) 1,198 1,823
5,738 31,180 (26,024) 10,894
----- End of picture text -----

The nature and purpose of each designated fund is as follows:

Strategic Projects 2022

In February 2022, the Trustees met to designate funds to a range of projects where the provision is not met by existing contracts. A fund was ringfenced for their implementation over the next three years charity has provided a more detailed breakdown of the purpose of each strategic project. Funding was identified for further projects by Trustees in February 2023.

Community Hubs

This project has been developed to help support grass roots organisations within the sector to build capacity. This is through a combination of grants and practical support. The grants are aimed at helping to expand the reach and delivery of pre-existing hubs or to assist with the delivery of brand-new hubs that can support our clients by bringing together a wide range of local organisations from within the community.

Youth Welfare Officer (YWO) Experience

The YWO Experience is focused at delivering help to unaccompanied young people (18-25) who are living in hotel accommodation. This project assists with reducing isolation and delivering support to those navigating the asylum system whilst also providing opportunities to participate in a wide variety of activities.

Age Dispute

The fund has been set-up to resources services for those Asylum service users who claim to be under 18. The service assists with referrals to social services and signposting to legal representation.

Investment Property Fund

This fund has been ringfenced for the potential purchase of a property to be used as part of the c victims of modern day alavery.

Migrant Helpline (operating as Migrant Help) 42

Notes to the Financial Statements Year to 31 March 2023

19 Analysis of movements in unrestricted funds (continued)

Happy Baby Community

The Happy Baby Community offer essential support to their pregnant women and parents with young children, providing access to practical, emotional and educational support. Many of the women with new babies are supported at the community hubs facilitated by the Happy Baby Community, giving them and their children access to a caring and safe environment.

Migrant Workers Advice and Guidance

Working in partnership with 58 Global, the developers of the Just Good Work app, we are producing resources that will be hosted on this platform and will provide extensive employment market and reducing the risk of exploitation.

Reducing the Risk of Exploitation

Working closely with members of our Lived Experience Advisory Panel to identify the situation and risks our clients face, we will create a broad range of resources and information to communicate to our client group. By liaising with internal and external partners internally we will identify how to get the information to clients in an appropriate way and at key points in their engagement within our services.

NRM First Responder

This project will provide additional dedicated resourcing to support people who may have been trafficked or exploited to be referred to the National Referral Mechanism framework. There has been an increase across the UK in the number of people requiring assistance and with changes in legislation, the process of completing referrals is more complex.

English for Speakers of Other Languages (ESOL) & Employability Grant

This project has been developed to support organisations within the sector to provide additional ESOL and employability provision. It has been identified that our clients have significant issues accessing good quality ESOL and Employability services and this grant will provide funding to support with the development and delivery of these provisions.

The Building, Empowering, Protecting and Supporting (BEPS) project.

This funding is specifically for our staff to submit small projects that they feel will help our

particular focus on the

following topics.

The Leila Bursary

The fund has been set up to provide children of staff from Migrant Help and Migrant Help Trading Limited, the opportunity to apply for funding to help towards fees and expense for higher education and post-secondary training.

Migrant Helpline (operating as Migrant Help) 43

Notes to the Financial Statements Year to 31 March 2023

19 Analysis of movements in unrestricted funds (continued)

Neil

The fund has been set up to provide additional support to families who use our services and

General Funds

This unrestricted fund includes the surpluses made on the key contracts with the Home Office and The Salvation Army. It is supported by the transfer of unrestricted funds from the c ver the fair allocation of support costs to certain restricted fund projects and where additional spend is seen as appropriate in achieving success for those activities.

Trading Subsidiary

The fund encompasses the financial results of the c g subsidiary and the distributable reserves remaining in the company at the year end. Taxable profits are transferred into the general fund under Gift Aid arrangements.

Migrant Support Fund

The fund had been set up to provide additional support to migrants and people seeking asylum outside of the current grants and contracts, including the development of customer relationship management systems to provide a better service to our service users. The Trustees have now subsumed this historical fund into general reserves, while they create new designated funds with which to target additional support.

20 Analysis of Group net assets between funds

Restricted
33
160
193		 Designated General Subsidiary 2023
Total
Fixed assets
Current assets
Current liabilities
Provision		 4,155
4,155		 170
14,164
(3,383)
(2,257)
8,694		 3
3,694
(1,430)
2,267		 206
22,173
(4,813)
(2,257)
15,309
Restricted
105
315
420		 Designated General Subsidiary 2022
Total
Fixed assets
Current assets
Current liabilities
Provision		 2,116
2,116		 133
10,175
(2,271)
(1,082)
6,955		 2,529
(706)
1,823		 238
15,135
(2,977)
(1,082)
11,314

Migrant Helpline (operating as Migrant Help) 44

Notes to the Financial Statements Year to 31 March 2023

21 Pension commitments

All staff under 70 are eligible to participate in a defined contribution pension scheme managed by Aviva or the Pension Trust. The assets of the scheme are held separately from the charity. The charity contributes 8% of pensionable salary. The pension cost for the year represents contributions payable to the scheme and amounted to £872,598 (2022: £664,857). At the Balance Sheet date the charity owed contributions of £98,549 (2022: £65,738) to the schemes.

22 Operating lease commitments

At 31 March 2023, the charity had the following future minimum commitments under noncancellable leases:

Group and Charity Land and
buildings		 Equipment 2023 Land and
buildings		 Equipment 2022
Amounts payable:
Within 1 year
Between 2 and 5 years
Total		 334
132
466		 9
19
28		 343
151
494		 258
282
540		 9
28
37		 267
310
577

23 Related party transactions

During the year ended 31 March 2023 the charity did not enter into any related party transactions (2022: None)

Migrant Helpline (operating as Migrant Help) 45