REGISTERED COMPANY NUMBER: 02824400 (England and Wales) REGISTERED CHARITY NUMBER: 1090336 ort of the Trustees and Financial Statements for the Year Ended 31 March 2024 Advice On Individual Ri Acom an limited b hts in Euro uarantee
Advice On Individual Ri Acom an limited b hts in Euro uarantee Contents of the Financial Ststements for the Year Ended 31 March 2024 Contents Page Directors, and Trustee Report 3-11 Independent Auditors Report 12-14 Statement of Financial Activities 15 Balance Sheet 16 Statement of Cash Flows 17 Notes to Accounts 18-28
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The trustees are pleased to present their annual directors, report together wth the financial statements of the charity for the year ended 315t March 2024. which are also prepared to meet the requirements for a directors, report and Companies Act purposes. The financial statements comply with the Charibes Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounb'ng and Reporting by Charities.. Statements 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). OUR PURPOSE AND ACTIVITIES All people should be able to enjoy their fundamental rights under European law. We believe in deploying our unique expertise in European law in the most impactful way. We believe in collaboration other organisations. We believe in maintaining our independence. We use the power of European law to protect fundamental rights. We do this by.. vi (11 providing exuert 2L&Lon European law, (21 conducting lilwakLn in cases where fundamental European rights are at stake. (31 undertaking work, training. and technical assistance to promote standard setting and the sound development of the law, and (41 operating a well-resourced and purposefvl organisation for the benefft of those seeking to enjoy their fundamental European rights. Stratsgic goals 2019-24 Following consultation with extemal stakeholders and staff, the AIRE Centre produced a 5-year Strategic Plan12019- 241. The Strategic Plan contains 4 overarching goals. Goal 1= Increasing and focusing provision of quality advice. Goal 2= Tackling breaches of fiJndamental European rights through litigation Goal 3: Defend and develop fundamental European rights through policy wotl(. Goal 4: To operate a welkresourced and purposefijl organisation. Under each of these goals, we have more specific targets, vthich feed into an operational workplan. This framework is used by the trustees for assessing the performance of the AIRE Centre. Ourwork A continued priority this year has been the continuing legal ramifications of Brexit on the rights of EU citizens in the UK and to UK citizens in the EU. In 2023-24, the AIRE Centre received 1178 requests for advice through the advice line and provided Itten advice to 256 individuals andlor 2nd tier agencies, and email summary advi and detailed information in a further 310 cases.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The advice line continues lo receive requests for attendant issues to someone's immigration latus, such as eligibility for social assistance benefits and housing assistance for EU nationals and their famity members. We continue to provide advice directly, by sending a letter of advice or an email, by providing advice through our advice line, or through provision of our range of infomiation sheets and online resources. Applicants have been supported underthe EUSS projectto apply forsetded status. During this period over 3500 people engaged with the services we offer. including our online tree information tools, You Tube videos, trainings, and information sheets. We supported over 750 people to make an application under the EU settlement scheme either through end-to-end virtual support or vffitten advicelrepresentations. In the period between 1s1 April 2023 and 31sI March 2024 we provided vlritten advi and assistance in 98 cases oncerning victims of domestic violence andlor their Ghildren. The AIRE Centre continues to see cases where people remain unaware of their need to regularise their immigration status considering Brexit. or where they have failed to make an in-time application despile being eligible. The AIRE Centre Gonducts lth'gation work in a number ofjurisdictions, either independenity orthrough various litigation partnerships. In cases before the European Court of Human Rights IECtHR) and UN Treaty Mechanisms, the AIRE Centre's Europe litigation work beeen March 2023 and March 2024 has focussed on the rights of asylum seekers {including access to asylum procedures. delention. and reception conditions)- trafficking in human beings the legal framework to prohibit forced labour,. family reunification,. and children's rights. We have continued to act joinlty in interventions wth specialised organisations such as ECRE, the Dutch Council for Refugees, the Intemational Commission of Jurists, the European NeOrk on Statelessness, and others. Examples ofthirthparty interventions submitted to the European Court of Human Rights during this period include: Various cases against Greece and Turkey conceming access to asylum pr¢xedures. For example, BC and BT v. Greece no. 16186120 concerning an applicant deprived of access to asylum procedures and at risk of removal to Turkey,. KA and others v Greece no. 35090122 concerning a group of asylum seekers who were returned to Turkey without prior procedure and subsequently stranded on an islet in the river of Evros where one of the applicant's daughters died- Suji v Greece no.13250123 conceming the objective impossibility of a stateless family to provide evidence of their relationship and to access family reunification procedures., and Dotsnl v Greece, conceming the Greek govemment's refusal to accept cerb'fied documents required for family reunification. Various cases conceming the detention of asylum seekers. including children. For example, ZHR v Poland no. 55558122 and SMH v Lithuania no. 27915122. both of which Conrned the material conditions of detention, including the detention of asylum-seeking children., KA v Lithuania no. 39943122 concerning the alleged unlavrful deprivation of libety of a Syrian national who had lodged an application for asylum., and VM v. Poland no. 40002122 conceming the detention of a mother and her children pending deportation proceedings. Interventions on the prolection of victims of trafficking, such as IC v Moldova no. 36436122 concerning a particulady vulnerable woman a mental disability who was subjected to slavery and sexual exploitation., and AS v Latvia no. 9327123 conceming the failure of national auihorities to put in place an adequate legal framework to prohibf( forced labour and to adequately investigate allegations of potential trafficking or forced labour. The AIRE Centre's work was recognised by the Anti-slavery Foundation. which shortlisted the AIRE Centre for the advocacy award in 2023. Our nomination was supported by a number of organisations with whom we work.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 Various cases on the rights of children such as X. Georgia no. 35640122 conceming the State's failure to investigate allegations of child sexual abuse by her stepfather- KO and VO v. Poland no. 46748121 on the return of a child to Ukraine (Donbas region) Yiithout consideration of the risk to life and the right to respect for family life. An intervention to the UN Committee on the Rights of the Child in SRHP and AOCH v Lithuania (23512023 CRC). concerning the lack of effective access to family reunification proceedings for children of beneficiaries of intemational protection in kn"thuania. We also made written submissions to the Committee of Ministers on the implementation of the ECtHR judgments in the case of Safi v. Greece no. 5418115 and have continued to build a positive partnership with the European Implementation Network. We reiterated Greece's positive obligations in respect of Article 2 and the obligation to investigate deaths at sea and because of Greek border policies. We referred to recent shipwTecks and events in the Mediterranean and recommended that the case be placed under the enhanced supervision procedure to ensure that similar incidents do not reoccur. Together with the European Nerk on Statelessness, we updated the Irtigation toolkit and published a legal briefing on Stateless and the prohibition on discrimination against Romani communities. We also started to roll out quarterly legal 'drop in, sessions to discuss cases that the ststelessness network is working on and offer practical guidance on ECHR procedures. We continued to add at least case summaries to the ENS case law database every month. From July 2023 - October 2023, vle partnered with OSJI to organise the 2023 NGO Litigators. meeting in Strasbourg. This was a ldaY event. the first day was a dialogue with NGO litigators about common challenges lawyers have faced and approaches to Ittigation before the ECtHR; the second day of the meeting was a dialogue with the Judges and registry lawyers about how applications and inteentionS can be strengthened, updale on changes to procedural rules, and a discussion about communication th the court. In terms of domestic litigation in the UK courts, the AIRE Centre intervened in several important strategic cases. EOG v SSHD {EWCA Civ 307) concerned whether the UK'S intemational law obligations require it to grant potential victims of trafficking I'PVOTS l i.e. persons 0 are in receipt of a positive 'reasonable grounds. decision, some form of temporary leave to remain in the UK, pending a second stage, 'conclusive grounds, decision. The Court of Appeal drew attention to our submission that the Secretary of State's failure to issue formal documentation to potential victims evidencing their removability may be contrary to the Convention and urged the Secretary of Stale to'consider her position" on this point. A T v Secretary of State for Work and Pensions (EWCA Civ 130).. the Court of Appeal upheld the First and UpperTierTribunal judgmenlsthatthe DWP had a duty to assess the circumstances ofapplicants for Universal Credit with pre-settled status to ensure that any refusal would not expose them to a violation of their rights under the EU Charter of Fundamental Rights. This is a significantjudgment, which the DWP estimated would potentially affect 3000 current claimslcases which were stsyed behind or waiting for the judgment. The Secretary of State was refused permission to appeal to the Supreme Court. The government will now have to produced guidance as to how these claims should be now deali with by DWP caseworkers. In C81ik v SSHD {EvA Civ 921) the Court of Appeal considered the position of extended family members ('EFM's), specifically durable partners. and the circumstsnces in which they might fall within the scope of the EU Withdrawal Agreement I'WA.). The AIRE Centre intervened along with Here for Good. The Court held that a perswerein a durable relats'onship yth an EU citszen had no substants've rights under the WA unless their entry and residence was facilitated before 11 PM GMT on December 31, 2020. The case of Siddiqa v Entry CleaTrnce Officer (EWCA Civ 2481 raised the question left open by the Court in Celik as to whether Article 10(3) and 1015) WA pemiits the Secretary of State to operate a system under which they refuse even to consider thether an application, made before 31 December 2020 by an EFM to join their related EU citizen already in the UK, may be regarded as an application to facilitate that entry under Article 3(2) of the Directive. where itwas made, by error. using the fomi for applications under Appendix EU (FP) and not those under the Immigration (European Economic Area) Regulations 2016 I'EEA Regulations,). On 14 March 2024, the Court of Appeal also refused this appeal.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The AIRE Centre also provided direct representation to 21 individuals in the Immigration and Social Security Tribunals and the Upper Tribunals. The cases taken on reflect the AIRE Centre's aims and mission, and where a decision is likely to have a wider impact than on the individual concemed. Goal 3: Defend and develo fundamental Euro ean ri hts throu In February 2024. the AIRE Centre (Europe litigation) put ttself forward lo be represented on the Standing Committee of the Conference of INGOS ofthe Council of Europe. This body ccpordinales the representation of INGOS before other Council of Europe bodies, oversees the work of the Expert Councils. and ensures NGO thematic commrttees are working within agreed priorities of the conference and the Council of Europe. AIRE was elected to the Standing Committee in Apnl 2024, increasing the organisatsons presence in the Council of Europe. The AIRE Centre continues to undertake extensive technical assistance and rule of law programs in the Western Balkans. More information about this work can be found here - https=Ilairewb.orgl. The activities promote standard setting and the sound development of the law in the region and beyond. Key activities in 2023124 induded= Rule of Law in Bosnia and Herzegovina Our programme in the Bosnia and Herzegovina IBIH) works to strengthen judicial dialogue amongstthe highest courts, and to build capacity and conduct training forjudges of lower courts. We continue to work to strengthen the capacty of the judicial system in BIH to fight Grime in a more effective and transparent way. The AIRE Centre has organised a large number of events, including the Seventh Annual Conference of the Judicial Forum for Bosnia and Herzegovina in November 2023 entitled "Independence and Impartiality of the Judiciary" A very topical subject, the eventtook place al one of the m05t PIVOTAL moments in the reform ofthe Bosnian Herzegovinian judiciary, with the adoption of amendments to the Law on the High Judicial Prosecutorial Council of BIH. Over 70 presidents, judges, and representstives of the highest judicial institutions in Bosnia and Herzegovina, judges of the European Court of Human Rights attended. as well as representatives of intemational organisations and civil society. The Legal Chronicle, a twc&yeady legal publication for judges and prosecutors published by the High Judicial and Prosecutorial Council of Bosnia and AIRE and prepared joinlly wtth highest courts and Judicial Training Institutes is now available to wider public and easily accessible and searchable in e-format it can be accessed at https./lpravnahronika.orgl. Rule of Law in Montenegro The project brings together the leadership of Montenegro's judiciary and Morrtenegrin Ministry of Justice with British, European and regional legal experts to strengthen the rule of law in the country. It aims to hamionise national junsprudence with key European legal and human rights standards. and to support legislative reform reforms to address underlying systemic weaknesses. A round table on'The Convention rights of foreigners in the extradition process in Montenegro. was held Dn 30 May 2023, emphasizing the importance of addressing potential violations of rights and procedures in these cases, and launching a handbook providing an extensive overview of relevant issues. Regional work in Westem Balkans a) Anti-cornjption in South East Europe With the support of the UK govemment, the AIRE Centre, in cooperation with the Regional Anti-corruption Initiative Secretariat, was during the reporting year in the second phase of implementing the Project°Combating corruption and organised crime in the Western Balkans through strengthening regional cooperation in asset recovery.. The goals of the project include to strenglhen the capacty of courts and prosecutors to combat corruption and organised crime, to facilitate the collection, analysis. and distribution of statistics to enable effective assessment of asset recovery processes, and to foster regional and intemational cooperation in the area. In March 2024, an in-person event took place which followed four online sessions, focusing on practical and theoretical aspects of financial investigations for prosecutors from across the regi.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 On 28 March 2024, the AIRE Centre gathered over 70 judges. prosecutors, and lawyers as well as representatives of state institutions, international organisatsons, embassies and civil society in Podgorica, Montenegro for the conference "Confiscation of assets acquired through criminal activity - application of national and intemational standards and judicial practice.. During this event. an in-depth handbook was presented, containing comprehensive analysis of international stsndards and case law on the topic of confiscation. The Regional Asset Recovery Nets*rk eststlished by the AIRE Centre continued to grow over the reporting year, and the National Coordinators continued to parb'cipate in the important events organised bilaterally and used those opportunities to advocate and promote the project. More information can be found here https'.Ilarrplatform.org/. b) The Regional Rule of Law Forum The Regional Rule of Law Forum for SoLrth-East Europe celebrated rts 10th anniversary in Sarajevo on 10-11 November 2023. It brought together over 100 participants, including judges from the European Court of Human Rights, such as Vice President Marko Bosnjak. as well as presidents of judicial instituiions, judges, representatives of civil society and other legal experts from the region. The focus was on the key challenges and opportunities for balancing data protection with transparent justice, looking at Article 8 (the right to respect for private life), and Article 6 (the right to a fair trial), of the European Convention on Human Rights. The Forum was hosted by the AIRE Centre and Civil Rights Defenders, supported by the UK Government, the Swedish Intemational Development Cooperation Agency, and the Constitutional Court of BIH. More information is available at c) The Human Rights Legal Bulletin This up-to-date source of StrasbourglLuxembourg case law continued to be published in Bosnian, Croatian, Montenegrin and Serbian, as well as English for domestic lawyers and Judges. It was shared eleGtronically and can be accessed on a fully searchable database- see http=Ilehrbulletin.comllndex. d) Gender Equality in the Westem Balkans This project'Equality and fight against GB VandFemicides in the Western Balkans. is supported by the UK government and aims to increase access to justice for victims and survivors of Gender Based Violence (GBVI through increased understanding of gender issues amongst the judiciary in the Westem Balkans, and create an improved track record of alignment of the case law on GBV and femiodes in the region bwth g¢)od practice and intemational stsndards. The GCJ NeOrk is a key component of the GBV and Femicides Project. It represents a pioneering initiative in the Westem Balkans region, bringing together a community of women and men judges dedicated to promoting gender equality and serves as a regional plattomi for its members to exchange ideas. collaborate, and drive change towards a more equal society. A rnajor event held duringthe reporting year, was the largest regional Judicial Forum on Gender Equality, which opened on 2 June 2023 in Belgrade. Over 100 key judicial actors from the region and beyond attended, including the President and judges of the European Court of Human Rights, presidents. and judges of regional judicial and other state institutions, as well as academics and NGOS. The event was organised in cooperation with the Commissioner for the Protection of Equality in Serbia and the NGO FemPlalz, to discuss howthejudiciary can effectively respond to different types of gender inequality and violence in the Westem Balkans. More infomiation is available at www.gcjnthork.orglhome. We have established a series of sub commrttees to take fomard the implementation of our 5-year strategic plan and to ensure our governance is aligned to our strategic plan, through the re-structuring ofthe reports to the Board and the development of an operational work plan. The AIRE Centre has continued to operate remotely. We moved into new offices in London Bridge. This year, we have continued the process of upgrading our IT systems and to migrating our data to a cloud-based service.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE IA company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The AIRE Centre was sucSSl in applying for a public law contract with the Legal Aid Agency. We passed our desktop and in person SQM audit. We have reserved fijnding to supportthis application, and the initial cosls involved. Our volunteers l intems The AIRE Centre has been grateful lo have had the assistance of 26 legal intems this year induding interns from American universities such as Columbia, Michigan. and Syracuse. The intem's work is vital to the work of the AIRE Centre, and they continue to be fundamental to the organisation's success. We expanded our partnership with Syracuse London. and hosted a student during the Spring and Autumn semesters. Our pro bono supporL We are very grateful to the law firms and barristers who have supported our work on a pro bono basis, including Allen & Overy LLP, Freshfields Bruckhaus Deringer LLP. Herbert Smith Freehills LLP, Reed Smith LLP, DLA Piper LLP, Ashurst LLP and Arthur Cox LLP. We have not included a financial value forthese services in our accounts since this is not work for which the charity vrfould have been able to pay. Public Benefit statement In shaping our objectives for the year and planning our activities, the trustees have considered the Gharity Commission's guidance on public benefrt. including the guidan 'public benefft: running a charity IPD21. The achievements and activities above demonstrate the public benefft arising from the charity's activities. FINANCIAL REVIEW The Statement of Financial Activities showed a net deficit for the year of £136,554 (2023- surplus £62,852) and total reserves sland at £477,53912023 - £614,093). The accounts show that we have made loss in our finances in the year. Our priority remains to maintain a level of unrestricted income from voluntary sources to ensure we can continue to develop planned activities and respond to emergencies and strategic opportunities. Principal Funding Sources Funding is primarily obtained from grants from various organisations and individuals. Fundraising standards The AIRE Centre is not registered wrth the Fundraising Regulator and the chanty has raised less than £10,000 directly from members of the public. Investment policy and performance Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit. The trustees have considered the most appropriate policy for investing funds and have found that cash deposits meet their requirements to generate income. Reserves policy As at the year-end accounts showed reserves of £477,539: of vthich £119,295 was restricted. The unrestricted funds not designated or invested in tsngible fixed assets held by the charity are a balance of £288,596 (2023 £335,7S9). Designated fund The Designated funds of £100.000 created in 202112022 has decreased to £69,648 as we continue our public law onlract work. The Board has an agreed reserves policy forthe AIRE Centre through a risk-analysis exercise that assess the financial impact of a variety of risks the organisation might be susceptible to. including the ability to raise voluntary funds, delays in receiving funding and future investment in IT infrastructure. The target level for unrestricted reserve fvnd is £170,140 for the financial year. therefore, during 2023124 we are operating above this target level.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 FUTURE ACTIVITIES In the coming year, our key focuses will be to: O Deliver on our EU Settlement Scheme project and our project assisting UK nationals abroad regularise their irnrnigration status considering Brexrt. 4 Develop our litigation and policy strategy priorities, in particular the recognition and enforcement of the UKS obligations under domestic and intemational human rights instruments. O Retain SLrfficient liquid funds to enable the charity to meet its sort-temi obligations and to respond to any unplanned opportunities andlor crisis that may arise. STRUCTURE. GOVERNANCE AND MANAGEMEKr Governing document Advice on Individual Rights in Europe (The AIRE Centre) is a company limited by guarantee and not having a capital divided by shares. The company was incorporated on 29 May 1993 and is a registered charity (registered 30 January 20021 constituted as a Limited Company under the Memorandum and Articles of Association. The charity registration number is 1090336 and the company registration number is 02824400. Recruitment and appointment of Trustees We endeavour to recruit trustees from our stakeholder and client groups, ensuring that the management committee has the necessary skills to properly govern the AIRE Centre. Trustee induction and training The AIRE Centre has a trustee inductron process which aims to ensure that all trustees understand the organisation, its purposes: beneficiaries, and its values, which include.. Roles and nature of the organisation and their role I responsibilities within it. Full understanding of the spirit l aim of AIRE'S Equal Opportunits'es l Diversity commitment. Understsnding of the praGtiGal day-tTrday implicAtions of what is expected of all workers. Contents of the AIRE Staff Handbook. Oryanisation The AIRE Centre's work is led by a managemenl Gommtttee who serve as trustees and company directors. They work closely with the Director. governing the work and approving decisions on strategic direction. The management ommittee is responsible for ensuring that the AIRE Centre operates within its charitable objectives as stated in the governing documents. The charity operates a line management structure with the Director overseeing the work of the charity. Matthew Evans has been the Director since October 2013. He qualified as a Solicitor in 1995 and has extensive management experience in the voluntsry sector. The role of Director combines responsibilty for the organisations, overall management and its legal work and strategy. The AIRE Centre staff and consultants team also indudes.. one senior lawyer (Nuala Mole, the founder of the AIRE Centrel, three UK qualified lawyers- one officer who works on EU litigation. one consultant who worf(s on EUSS and domestic litigation.. consultants who run the Balkans work.. and a business & finance manager. Related partles During the year, all the transactions with the related parties are disclosed in note 15 of the financial statements Pay policy for senior management staff. The directors consider the board of directors, tho are the charity's trustees, and the senior management team (see below) comprise the key management personnel ofthe charity in charge ofdirecting: controlling, running, and operating the Trust on a day-to-day basis. All directors give of their time freely and no director reiVed remuneration in the year. Details of directors, expenses are related party transactions are disclosed in note 8 to the accounts.
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 Subject to affordabilty. annual pay reviews are linked to Greater London Provincial Council IGLPC) pay scales. The Trustees agreed to pay increases in line with this year's GLCP agreement beiween the Unions and employers. Risk management The AIRE Centre has an effective risk management process. The Director ensures that al each quarterfy meeting the Board receives and reviews a copy of the updated risk register. The risk management process has focused on discussing and agreeing actsonto be taken regarding the high-level nsks and new risks that have been identified during the year. REFERENCE AND ADMINISTRATIVE DETAILS Company Number: 02824400 Charity Number: 1090336 Directors l Trustees Paul Yates (Chair) Duncan Price (Treasurer) Emma MoGkford Michael Quayle Jason Pobjoy Francesca Cooney Kehinde Oluwo Jago Russell Senior Management Team: Matthew Evans - Director Nuala Mole- Senior Lawyer Yvonne Williams Business & Finance Manager Registered Office.. Unrt 2.10 in The Green House, 244-254 Cambridge Heath Road, London E2 9DA Website: http:IlvMw.airecentre.org Auditors: SCB (Accountants) Ltd. 31 Sackville Street, Manchester, M1 3LZ Bankers: Barclays Bank plc, Dukvich Area Branches, London SE15 4TY Trustees, responsibilities in relation to the financial statement The trustees (who are also directors of Advice on individual Rights in Europe for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulation. Company law requires the Direclors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance Yth United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under company law the Directors must not approve the financial statements unless they are satisfied that they grve a true and fair view of the sittjation of the company and of its income and expenditure for that period. In preparing these financia statements, the Directors are required lo- select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent= state whether applicable UK Accounb'ng Standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the haritable Gompany will continue in business. io
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy al any time the financial position of the company and enable them lo ensure that the financial statements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for maintenance and integrty of the corporate and financial information included on the chantable company's website. Legislation in the Unrted Kingdom governing the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. STATEMENT OF DISCLOSURE TO AUDITOR As far as the trustees are aware. there is no relevant audit information of which the company's auditors are unaware. Additionally, the trustees have taken all the necessary steps that we ought to have taken as trustees to make themselves aware of any relevant audit infomiation and to establish that the charity's auditors are aware of that information. AUDITORS A resolution will be proposed and agreed at the Annual General Meeting that SCB (Arxountants) Ltd be re-appointed as auditors of the Charity for the ensuing year. These financial statements have been prepared in accordan wrth the provisions applicable to companies subject to the small companies, regime within Part 15 ofthe Companies Act 2006. APPROVAL This reDOrt was aDDroved by the Board and signed on its behalf by= PAUL YATES CHAIR Date- 16 January 2025
Re ort of the Inde endent Auditors to the Members of Advice On Individual Ri hts in Euro Acom an limited b uarantee Opinion We have audited the financial statements of Advice on Individual Rights in Europe (A company limited by guarantee) (the 'charitable company,) for the year ended 31 March 2024 which comprise the Statement of Financial Activities (Summary Income and Expenditure Account). the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards 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. give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources. including i(s income and expenditure. for the year ended,. have been properly prepared in accordance with United lQngdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS (UK)) and applicable law. Our responsibilrties under those standards are further descnbed in the Auditors. responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordan with the ethical requirements that are relevant to our audit ofthe financial statements in the UK, including the FRC'S Ethical Standard, and we have fvlfilled 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. ConGIu5ions relating to going Goncem In auditing the financial statements, we have concluded that the trustees, use ofthe going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identffied any material uncertainties relating to events or conditions that, individually or collectivety, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilitiès of the trustees with respect to going concern are described in the relevant sections of this report. Other infomiation The other information compnses the informats-on included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otheise explicitly stated in our report, we do not express any form of assurance condusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other information and. in doing so. consider vthether the other information is materially inconsistent with the financial statements, or our knovlledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies orapparent matetial misstatements, we are required lo determine whether there is a material misstatement in the financial statements or a material misststement 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. 12
Re ort of the Inde endent Auditors to the Members of Advice On Individual Ri hts in Euro Acom an limited b uarantee Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course ofthe audrt= The information given in the directors. report for the financial year for which the financial statements are prepared is consistent wth the financial statements., and The directors, report has been prepared in accordance vAth applicable legal requirements. Matter5 on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the folloviing matters where the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept or returns adequate for our audit have not been received- the financial statements are not in agreement wth the accounting records and retums.. certain disclosures of trustees, remuneration specified by law are not made., we have not received all the information and explanations we require for our audit., the trustees were not entitled to prepare the financial statements in accordance wth Ihe small Gompanies regime and take advantage of the small companies exemption in preparing the Directors and Trustees, Report. Responsibilities of trustees As explained more fvlly in the Statement of Trustees, Responsibiltties, the trustees (0 are also the directors of the charitable company for the purposes of company law) are responsible for the preparation ofthe financial statements and for being satisfied that they give a true and fair view, and for such intemal 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 Gompany's ability to continue as a going concern: disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charrtable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financial ststements We have been appointed as auditor under section 145 ofthe Charities Act 2011 and report in accordance wth regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance but is nol 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 rf, 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. 13
Re ort of the Inde ndent Auditors to the Members of Advice On Individual ts in Euro co antee The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below.. Irregularities, including fraud, are instances of non-compliance with Laws and regulations. We design procedures in line with our responsibilrties, outlined above: to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. induding fraud, is detailed below: Based on our discussions with the charty's management and the Trustees, we identified that the following laws and regulations are significant to the entity-. Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards. Charity Act 2011 and SORP 2019 regulations. Those laws and regulations for which noTrcompliance may be fundamental lo the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitable objectives, public benefit, fundraising regulations: safeguarding and health and safety legislation. These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audrt. Our procedures in relation to fraud included but were not limited to.. inquires of management whether they have any knowledge of any actual, suspected or alleged fraud, and discussions amongst the audit team regarding risk of fraud such as opportunities for fraudulent manipulation of financial ststements. We determined that the principal risks related to posting manual journal entries to manipulate financial perfomance and management bias through judgements in accounting estimates. We also addressed the risk of management override of internal controls, including testing journals and appropnateness of other entries in the nominal ledger; reviewing transactions around the end of the reporting period. and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud. Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leading to a material misslatement in the financial statements or non-compliance 1 regulation. This risk increases the more that compliance wrth a lawor regulation is removed from the events and transactions reflected in the financial ststements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud invofves intentional cOnalment. forgery. collusion. omission or misrepresentats'on. A fvrther description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at This description fonns part of our auditor's report. Use of our report This report is made solely lo the tharitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audrt work has been undertaken so that we might state to the charitable company's members those matters we are required to stste to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibiltty to anyone other than the charitable company and the charitable company's members as a l)ody, for our audit work, for this report, or for the opinions we have formed. Jeffrey Bor FCA (Senior Statutory Auditor) For and on behalf of SCB (Accountants) Ltd 31 Sackville Street, Manchester M13LZ Date.. 1710112025 14
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Statement of Financial Activities (Including Income and Expenditure Account) for the Year Ended 31 March 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Income Notes Donations 153.634 153,634 160,474 IncorrE from charitable activities 114,822 1,123,889 1,238,711 1,422,241 Investment incon 6.0% 6,0% 1,075 Total income 1123 889 1583 790 Expenditure Cost of raising funds 52.585 52.585 45,238 E>penditure on charitab actimties 299,492 1.182.918 1,482,410 1,475,700 Total Expenditure 1182 918 1520 939 t incomeleypenditure and net rTrMrrEnl in funds for the year (77,5251 159,029) (136,554) 62,852 Reconciliation of funds Total funds. brought fOrd 435.769 178.324 614.093 551,241 Total funds, carried fonNard 358.244 119,295 477,539 614.093 The Statement of Financial Activities also complies wrth the requirements for an income and expenditure account under Companies Act 2006. CONTINUING OPERATIONS None of the charity's activities Vre acquired or discontinued during the above financial periods. TOTAL RECOGNISED GAINS AND LOSSES The charity has no recognised gains or losses otherthan the above movement in funds forthe above financial periods. The notes on pages 18 to 28 form part of these financial statements. 15
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) BALANCE SHEET AS AT 31 March 2024 2024 2023 Fixed assets Tangible assets Notes 10 Current assets Debtors Cash at bank and in haThJ 11 444,197 527 024 971,221 7,284 1.122,539 Liabilities Creditors faling due within one year 12 508 446 current assets 477,539 614,093 Net assets The funds of the Charty unrestrict funds -&neral funds -Designated funds Restricted funds 13 13 13 288,5 69,648 119,295 335,769 100,000 178,324 Total Charity funds The trustees have prepared accounts in accordance with Section 398 of the Companies Act 2006 and Section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitLrte the annual accounts required by the Companies Acl 2006 and are for circulation to members of the company. These accounts were approved by the Board of Trustees on 16th January 2025 and were signed on its behalf by: Duncan Price- Treasurer The notes on pages 18 to 28 form part of these financial ststements. 16
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) CASH FLOW STATEMENT AS AT31 March 2024 2024 2023 Cash Flow From Operating Activities Net movement in funds Deduct interest income shown in investment activities (Increase) I decrease in debtors Increaselldecrease) in creditors Net Cash flow generated from Operatlng Actlvltles 1136,554) (6,096) 123,086 14,763 134.326) 62,852 11 .075) 1165,0461 10,583 (92.686) Cash Flow From Investing Activities Interest Income Not Cash Gen8rat8d from Investing Activities 6.096 6,096 1075 1075 Total Cash and Cash Equivalents generated during the year Cash and Cash Equivalents at the beginning of the year 555,255 646,866 Cash and Cash Equivalent at the end of the year 527,024 SSS 2SS 17
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Ststements For the year ended 31 March 2024 1. ACCOUNTING POLICIES 1.1 Ba515 of preparing the financial statements The financial statements have been prepared in accordance 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) (effeciwe 1 January 20191, The Financial Reporting standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Advice on Individual Rights in Europe meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these finanGial statements are rounded to the nearest pound. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 1.2 Preparation of accounts on a going concem basis The charity's Financial Statements show a net deficit of £136.554 {2023 - £62,852) for the year, total reserves of £477,53912023 £614,093) and free reserves of £288,596 (2023 - £335,769). The Board has an agreed reserves policy for the AIRE Centre through a risk-analysis exercise that assess the financial impact of a variety of risks the organisation might be susceptible to: induding the ability to raise voluntary funds. delays in receiving funding and future inveslment in IT infrastructure. The target level for unrestricted reserve fvnd is £170,140 for the financial year, therefore, during 2023124 the charity is operating above this target level. The Trustees have assessed whetherthe use ofthe going concern basis is appropriate and have considered possible events or conditions that might cast signrficant doubt on Ihe ability of the charity to continue as a going concern. Trustees will continue to monitor and ensure spending to be done in line vrith income in order to maintain target level of reserves. The review ofcashflowfor 12 months from the date of approval ofthefinancial statements, the associated assumptions that underpin it, secured new income and the steps that could be taken to reduce expenditure should this be necessary. Based on the information above, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future and will remain surplus in future periods. Therefore, the trustees have adopted the going concem basis in preparing these accounts. 1.3 Income All income is included in the consolidated SOFA vthen the charity is legally entitled to it, receipt is probable, and the amount can be measured wrth sufficient reliability. Grant Income Grants are credited to the SOFA vthen the charity is entitled to the funds. Income is only deferred where Ihere are time constraints imposed by the donor or if the funding is perfomiance related. Where entitlement to grants receivable is dependent upon fulfilment of conditions wthin the charity's control, the income is recognised when there is sufficient evidence that conditions will be met. Grants supporting the core activities of the charity and ¥th no specific restrictions placed upon their use are included within donations and legacies. Grants Ihat have specific restrictions placed upon their use are included within income from charitable activities. Capital grants for the purchase of fixed assets are credtted to restricted incoming resources on the earfier date of when they are received or re1Vable. Depreciation on the related fixed assets is charged against the restricted fund. Donations and legaGies Donations are recognised in the period in which they are received. Legacy income is recognised when the charity's entitlement is judged to be probable and where the amount can be reliably measured. 18
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year 8nd8d 31 March 2024 ACCOUNTING POLICIES- continued Contract income Income from charitsble activities include income recognised as eamed (as the related goods and services are provided) under contract. Investment income Investment income is included when receivable. 1.4 Volunteers and donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated wth the donated item have been met, the reIpt of economic benefit from the use by the charity ofthe item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), time contributed by volunteers and pro bono legal support are not recognised. More infomiation about their contribution is included in the trustees, annual report. On receipt, donated professional seplices and donated facilities are recognised on the basis of the value of the gift to the Gharity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open mart(et.' a corresponding amount is then recognised in expenditure in the period of receipt. 1.5 Expenditure recognition and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is Glassified under the following activity headings= lal Cost of raising fvnds comprises the cost of seeking grants and donations by direct approach and other fundraising activities and their associaled support costs. Ibl Expenditure on charitable activities indude expenditure associated with the main objectives of the charity and include both the direct Gosts and support costs relating to these activities and their associated support costs. Irrecoverable VAT is charged as a cost against the activty for which the expenditure was incuffed. 1.6 Allocation of support costs Support costs relate to those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finan and administration personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated behveen cost of raising funds and expenditure on charitsble activities. The basis on which support costs have been allocated are set out in note 6. 1.7 Funds structure The general fund comprises those monies, vthith may be used toward meeting the charitable objectives of the charity at the discretion of the Board. The restricted funds are monies raised for. and their use restricted to. a specific purpose or donations subject to donor- imposed Gonditions. 19
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year 8nd8d 31 March 2024 ACCOUNTING POLICIES- continued 1.8 Tangible fixed assets Tangible fixed assets are stated at cost less depreciation Individual fixed assets costing £1,000 or more are capitalised at cost. Depreciation is provided at rates calculated to YKite off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis.. Furniture and equipment- 33.33°A straight line 1.9 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayment are valued at the amount prepaid net of any trade discount due. 1.10 Cash at bank and in hand Cash at bank and in hand includes cash in hand, deposits held at call with banks, other short4emi liquid Investments. 1.11 Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resufting 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 reGognised at their settlement amount after allowing for any trade discounts due. 1.12 Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initialty recognised at transacb.on value and subsequently measured at their settlement value except for bank loans which are subsequently measured at amortised cost using the effective interest method. 1.13 Taxation The charity is a registered charity and. therefore. is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls wthin the various exemptions available to registered charities. 1.14 Judgement and key sources of estimation uncertainty In the application of the company's accounting policies, the charity is required to make judgments, estimates and assumptions about the carying 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 Ihat are considered to be relevant. Actual results may differ from these estimates. The company makes estimates and assumptions conceming the future. The resulting accounting estimates wll, by definition, seldom equal the related actual resutts. 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) Allocation of shared cost befvrfeen muiknple activrlies Support costs relate to those functions that assist the work of the charity bul do not directly relate to charitable activities. Support costs include back-office costs, premises, payroll and governance costs 1¢h support the charity's programmes and activities. These costs have been allocated behveen cost of raising funds and expenditure on haritable activities. All the general support and govemance costs are allocated to activities at different percentages, on the basis of staff time relating to each activity 1.15 Pension costs Contributions are charged to the Statement of Financial Activities in the period in which they are payable. The assets of the defined contribution schemes are held separately from those of the company in independently administered funds. 20
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year 8nd8d 31 March 2024 2. Donations Unrestricted Restricted Funds Funds 2024 2023 The Tudor Trust EsnEe Fairbairn Foundation The A B Charitable Trust Access lo Justsce Foundats'on Freshfiehjs Bruckhaus Deringer Herbert Snith Freehills The Law Society London Legal Support Trust Ptarnigan Trust The Stephen Ckgrk Charitsbb SetsnEnt Donations < £5,000 30.000 40.000 22,000 30, 000 40, 000 22, 000 30.000 48.000 20,000 12,1 10,000 5,000 5,000 10,000 15.000 10,000 5,WO 10,000 5,000 10,CN)O 16.000 12,000 8.634 10,000 16,000 12,000 8,634 5,278 160 474 The donations in 2023 totalling to £160,474, were attributed all to unrestricted ffiJnds. 3. Income from Charitable Activities Unrestricted Restricted Funds Funds 2024 2023 Foreign, Corrffmnweath & De*nEnt CAfice (R048) Foreign, CornnnWeath & De[rent Office IR049) Foreign, Commnwealth & DenEnt Cffice (R050) The Home Crffice (R051) The HorrE CKfice IR10011 The Legal Educatson Foundation (R1010) ENS Partnership (R10121 OSJI Project {R1014) ILPAISLF E4)ansion Prqect {R1015) UNDP Prq6Yt (R053) Consulancy and other I0 Training incon 409.694 369,860 409,694 369,860 343,376 261,260 198,373 474,256 92.000 15,000 10,000 235. 376 69.338 235,376 69,338 13,621 13,621 19.536 19,536 114.822 114.822 25.059 2,918 1422 241 1123 889 1238 711 The Income from tharitable activities in 2023 totaifing £1,422,241, attributed £27,977 to unrestricted funds and £1,394,264 to restricted funds. 4. Investment Income Unrestrlcted Restrlcted Funds Funds 2024 2023 Interest inco£ 6,0 6,096 1,075 The interest income in 2023 totalling to £1.075 Vre attributed all to unrestricted funds. 21
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year ended 31 March 2024 5. Analysis of Expenditure Advice, Infomiatlon and training Raising funds 2024 2023 Direct staff costs Volunteer and intern expenses Staff training costs Travel costs Other direct project costs Fundraising costs Support costs (Note 6) Governance costs (Note 6) 29,731 205,241 5.327 978 62,421 1.025.476 234.972 5,327 978 62,421 1,025.476 1,219 196.302 8,300 1,534,995 238,635 3,883 558 29,166 1,132,377 812 108,007 7,500 1,520,938 1,219 19.630 176.672 8,300 1,484,415 50,580 Of the £1,534,995 expenditure in 2024 {2023- £1:520,9381, £352,077 was charged to unrestricted funds (2023- £193,229) and £1,182,918 to restricted funds (2022- £1,327,709). 6. Support Costs The charity initially identifies the Gosts of its support functions. It then identffies those Gosts which relate to the govemance function. Governance costs and other support costs are apportioned separately beeen the charity's key aclivities undertaken (see note 5) in the year. All the general support and govemance cost5 have been apporboned to the various charitable activities on the basis of staff time allocated to each activity. Analysis of support and govemance costs General 5UPPOrt Governance Costs 2024 2023 Finance and administration staff Staff travel and welfare Premises and equipment costs Communications and IT costs Legal and professional fees Insurance Other office expenses Audil fee 89,193 10,151 52,182 20,185 6,198 3,323 15,070 89,193 10,151 52,182 20,185 6,198 3,323 15,070 8,300 204.602 48,827 10,303 14,903 17,311 5,976 3,338 7,348 7,500 115,507 8,300 8,300 196,302 22
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year ended 31 March 2024 7. Net Incoming Resources Net incoming resources is shown after charging - 2024 2023 Auditors, remuneration 8,300 7,500 8. Trustee5' Remuneration and Benefits There were no trustees, remuneration or other benefrts for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, Expenses There were no trustees, expenses paid forthe year ended 31 March 2024 nor for the year ended 31 March 2023. 9. Analysis of staff costs, trustees. renwneration and expenses and cost of key Managennt personnel 2024 2023 SaL9ries Nal'onal Insurance Pension 296,592 21,545 258, 350 23,998 5,114 The number of eryloyees vthose total enyby* benefits e>Eluding pensi( contributions earning 0r £60,000, classified 1th1 bands of £10,000 is as fcIb. 2024 2023 £60,000-£69,999 The key nnagennt personnel corrprise Direc. Business Finance Manager and Senior Lawer. The total Errployee Benefit of Key Managerlt Personnel Kere £158.908 (202> 163,568). Staff Nunknr5 The average rmnthty nuntsr of staff enpbyed by the charity during the year (ful time eqUiVan1) was as folcws.. 2024 Nunkner 2023 Number Direct staff Finance and adnIStratiOn The average rmnthty nurrt)er of perscffls erknyed by the charity during the year as Eight (2023-Eight) 23
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year 8nd8d 31 March 2024 10. Tanglble flxed assets Fixtures & Fittings COST As at 1 st April 2023 Additions during the year Disposals As at 31st March 2024 13,613 13,613 DEPRECIATION As at 1 st April 2023 Charges forthe year Disposals As at 31st March 2024 13,613 13,613 NET BOOK VALUES As at 31st March 2024 As at 31st March 2023 11. Debtors 2024 2023 Grant, contract and fee income receivable Gift aid recoverable Prepayments 439,349 2,473 2,374 444,197 503,667 1,130 62,487 567,284 12. Creditors 2024 2023 Trade creditors Social security and other laxes Other creditors Accruals 376,256 7,391 2,054 107,981 493,682 450,318 7,906 1,082 49,140 508,446 24
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year 8nd8d 31 March 2024 13. Movement in Funds Balance as 01.04.23 Balance Transfer as 31.03.24 Incorne Expenditure Restricted funds: British Embassy Pcxjgorica (R043) Foreign, colrm)neath & De*h)pment Cffice IR048) Foreign, cOnnath & Delopment Crffice (R049) Foreign, COrThmneakn & Delopment CKfice IR0501 The H)me Office (R051) UNDP Project (R053) The H)me Office {R1001) The Lega Educakn'on Founda" (R1010) OSJI Prcyect {R1014) ILPAJSLF E>pansion Prqect (R1015) 12.581 12.581 74,345 409,694 414,513 69,526 63,952 369.860 418,(65 15,747 3.521 3.521 19,925 235.376 19.5 69.338 227,838 19,536 69,338 27,463 4,(XJO 4,000 13,621 11,(62 2,559 1 182 918 119 295 Unrestricted funds: Designa funds General funds 1 C(i,(KiO 335,769 30.352 321,725 69,648 288,596 274.552 Total funds 614 093 1534 995 25
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year ended 31 March 2024 13. Movement of Fund Icont.I Analysis of mvement in funds - previous year Balance as 01.0&22 Balance Transfer as 31.03.23 Incon* Expenditure Restricted funds: British Enknssy Podgorica (R0431 Foreign, cOrrnwaa1th & DePnnt Cffice (R0481 Foreign, Corrrr¥)nKEath & Deknpent Cffice (R0491 Foreign, ConiTr)nwealth & Deknprnent Cffice (ROS01 The Office (R051) Foreign, ConYrDnwaalth & Deknpent Office (R0521 The Fbme Omice IR1001) The Lega Educats'on Foundats'on (R1010) AT&T2 IR1011) ENS Partnership IR012) 14,947 12,581 63.922 343, 376 332.953 74,345 261,260 197,308 63,952 14.228 198, 373 209,080 3,521 9.202 2.978 474.256 463.532 2.978 19,925 92, OCM) 15,000 92,(M)O 14,766 3,766 4,000 2,726 2,726 10,000 1327 709 10,000 178 324 Unrestricted funds: Designated funds General funds 100.0(M) 339.472 100,CrfXI 335,769 435 769 189, 526 193,229 193 229 Total funds 1520 938 614 093 Description. nature and purpos8 of restricted funds: Brltlsh Embassy Podgorlca (R043) - Building public confidence in the legal system and the principle of equality before the law by improving the domests'c implementation of the European legal and human rights standards and through legislative reforms to address systemic weaknesses. Foreign, CoMmonalth & Development Office {R048) - Increasing Bosnia and Herzegovina judicial capacity to harmonises domestic case law and align it with European legal standards. Foreign, Commonwealth & Development Office {R049) Judicial responses to gender, COVID-19 and independence in the Western Balkans. The project will monitor: strengthen and support the responses ofjudiciaries and decision-makers in the Western Balkans to the COVID-19 pandemic. Foreign, Commonwealth and Development IROSOI - Harmonising national jurisprudence wth Key European legal and human rights standards by supporting legislative refomis to address undedying systematic weakness. The Home Office (R051) - Improving the capacity of westem Balkans key institutions to tsckle couption and organised crime through effective asset recovery and regional cooperation. 26
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year ended 31 March 2024 Foroign, Commonweafth and Development Office (R052) Conference examining Environmental, Social and Governance IESG) standards and its correlation to the gender equalty stsndards. The Home Office (R053)- Combatting corruption and organised crime in the Westem Balkans through strengthening regional cooperation in asset recovery The Home Office (R1001) - Delivering practical support to vulnerable EU Citizens and their family members to help them make their EU Settlement Scheme application. The Legal Education Foundation (R1010) - Understanding and applying retsined EU law in post-Brexit Britain. AT&T2 (R1011) - Continuation of project (R1007) supporting frontline workers in the coal front of the migratory crisis in selected European countries by providing them with expert training enabling them to identify and support victims of human trafficking and domestic violence: separated Chdren and other vulnerable groups. European Network on Statelessness (ENS) Partnership IR1012) - Partnership agreement whereas the AIRE Cenlre agrees to undertake activities in support of ENS." strategic Ittigation work to prevent and reduce statelessness and protect stateless people. The Open Society Institute (R1014) - Organising meetings with European litigators and the European Court of Human Rights Immigration Law Practitioners, Association IILPAI (R1015) - Prelitigation research into the lack of provision for late applications, including from those wth mental capacity concems, under The EU Settlement Scheme (EUSS} and the absence of clear policy or guidance on how such individuals can effectively access EUSS. Description. nature and purpose of unrestricted fvnds: Designated funds To gain a UK Govemment Legal Aid Contract. During the year, the designated fund has decreased to £69.648 as we continue our public law contract work. General funds - General fund represenls funds available to spend at the discretion of the trustees. 14. Analysls of Fund Balances Between Net Assets Unrestrictsd Funds D8signat8d Funds Restricted Funds Total 2024 Net Current Assets 288,596 69,648 119.295 477,539 Total 288,596 69,648 119,295 477,539 Analysis of net assets between funds- previous year Unrestricted Funds Designated Funds Restricted Funds Total 2023 Net Current Assets 335,769 IIK).000 178.324 614.093 Total 335,769 loo.000 178,324 614,093 27
ADVICE ON INDIVIDUAL RIGHTS IN EUROPE (A company limited by guarantee) Notes to the Financial Statements For the year 8nd8d 31 March 2024 15. RELATED PARTY DISCLOSURE Details oftransactions with trustees and senior management are in note 8. Income totalling £265 (2023- £120) was donated by trustees. 16. PENSION The pension cost charge represents contributions payable by the charty to the fund and amounted to £6,028 12023 - £5,114). 17. SHARE CAPITAL The Company is limited by guarantee and does not have a share capital divided by shares. 18. ULTIMATE CONTROLUNG PARTY The charity was under the control of the Board of Trustees throughout the year. 28