ASYLUM SUPPORT APPEALS PROJECT (Registerod company no. 04763838 (Roglstered ¢harity no. 1 I0S6251 REPORT ANfl FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023 ASYLUM SUPPORT APPEALS PROJECT REPORT AND FINANCIAL STATEP41ENTS For the ygar gnded 31 March 2023 CONTENTS Page Legal and administsxtiv• infom)ation Trustees. report Independent auditovs report 12 statèmertt of frnancial activities Is Balanc& sheet 16 Cash flow 5tstement 17 Notès to th• financial statèments IB ASYLUM SUPPORT APPEALS PROJECT REFERENCE AND ADMINISTRAfivE DEtAILS OF THE CHARIYY. ITS TRUSTEES AND ADVISERS For the year ended 31 March 2022 TnMtee¥ and dirg¢tors The Dirvciors of the ¢haritsble Ctynpany ate also its Tnjsteas forthe purposes of tharity law, at¥J are referred to throughout this Report as the Trust88S. As the tharitabfe Company is limiled by 9118rant8& and ha5 iSSLEd share c2prt81. none of the Directors hohl any b&ne*¢i?l interest in the Gharilable c￿￿panY. Th8 Tnjstses who held Offi￿ cturino the year. excopt where indicatsd. were.. SAninr ConTpany no. 04783838 Charlty w no. 110%25 RegIS¢er￿ ¢)ffice studio 11 & 12 Contsiner City Buik1i 48 Tnnity BLW Wharf E14 OFN Audilors Kewn C. Fisher Seftior Ststulory ALKJilor yrus Ssnith Chartered A¢countants and Statultsry A￿1￿0 Noman House 8 Bumell Rtyad Sutton, Surrey SM1 48W Bankers Barclays Bank P 128 Moor9ate London. EC2M 6SX ctroperal.ve Bank PIC l Bolloon Street Manchost&r. M60 4EP Triodos Bank Deanery Road 8ri5È01. BS15AS ASYLUM SUPPORT APPEALS PROJECT TRUSTEES. REPORT For the year ended 31 Mar¢h 2023 The Twstses presenl their Report &nd FinafjGial Statements for the year ended 31 March 2023. The Trustees confimi that the Report and Financial Statements compty wth cUr￿n1 statutory requirèmènts. Ihe requirements of the charitablè Cornp8ty8 governing document and the 'A¢counb"ng and Reporting by Charities.. Statement of Recommended PraGkn'ce' applicable to charibes p￿paring their accounts irt accordance with the Financial Reporting St8ndard applicable in the UK and the Republic ol Ireland IFRS 1021. the Charitses Act 2011, the Cofflpanie$ Acl 20[￿ and UK Genefalty A¢¢eptècl ACt￿U￿11ng Practice. Goyemlng Document The Asytum Support Appeals Project swas W)cL)￿ordted on 14 May 2003 as a charitable Company LirDite by Guarantee wrthout a Share Capital. The Company was then registered as a charity on 25 August 2004. The govemin9 document Is a Memorandum and Artides tsf As8ociab"on dgled 30th April 2013. Recruitment and Appolntsnent of Tntstees Trustees are appointed in accordance with the Arbths ol Assouab'on of the chawitable Company, by being elected to serve by the existing Trustees. The Trustees govem the chantablè Company thfough a Management Commitlee ¢ompTh6ing themselves and others who attend In an advisory capacty. BeeausÈ the tharitable Company focuses its work on a5￿uM seeker5 it seeks lo ensure that the Trustees reflect tho spccific needs of this group of benef￿aries Ihrough the diversty of the sknlls and know18dgè of the Trustees as a goveming body. Induction Train4ng of Trustees New Trustees are inducted in aceordancé with a Management ComfftSttee Re￿Iltment and IndtJ¢tion Policy. New Truslees are itivitEd to obseNe a Managernenl Commrtlee meeting before being confirmed as TNstees. Once confmed, new Trustee5 are given an induch'on pack which indudes thè follwng documents: Memorandum and ArticEes of K8socialion, klesl Annua5 Report and Financial Statemerts, curient Strategic Plan and the organlsakn's Oicies and procedures, including equal opportLSnitiÈs. heaAh and safety. saleguardlng and financyal pro(xdures. E&ch new TnJst& also has an ￿d￿¢t￿n session wilh Director, whèrè they are br5efed on how Ihe Ofganisalion work8. the content of recent Management Commtttee rneetiTrgs, and rnay ob£erve ASAP'$ work al thè First-Tier Tribunal (Wum Support). The Management Cornmrtteè has a dedicated training budget an¢J trainin9 and recruitment ne6ds are identthed Ihrough an annual skills audil. OrganTrsational StnKture ASAP has a Management Commttt8e of up lo Nvelve M￿berS who meel 5 tirres a year and are responsible for the governance ol the charitable Company. Membeis of the Management Commrtiee have a varièty ol professional backgrounds and lived experience relev8nl to the woth ol ASAP. The charikble Company employE eleven staff - a Director, Deputy Director, Hèad ol Legal. Policy and Research Manager, Duty Ss1 of living increases, tha reduction in value of the pound sleiling and ongoin9 chatF9¢S tQ QUT servsce requ1￿mellts post covid. We mitigate against this risk through a r&gulady updated fundraising strategy, 12 month cash ow forecast and dose monttoring of income and expendrture, iTrduding a risk adjustmènt when forecasting budgeted income, to identify an(5 addies8 funding 9aps well ahead ol b"me. New immigration poI￿leS proposeil by thè Home oifice and18ck of a￿9$ to advice on aS￿uM support appeals around Ihg UK. both of which reduce the number ol destitute people seeking asylum who are ablè to appe81. WÈ Are researching barriers in accessing advice, seeking to influence the Home Office's AIRE conlfad Kthsch funds advice on asylum support. and developin9 an expanded service modd lo tsnve8se a￿$$ to advi￿ around the UK. ob￿ctIveS and Actlvltiès forthè Publlc Bènerrt The TnJ6tees have had due regard to the Charity Commi8BK>n's gèneral gtsKlan¢e on pubkc bonefft when revlewlng the r*arrtaUe Companys work and planning fvr it5 lutu¥v woth, and ensured that Ihe Work conlribute to its aims and objectNes. ASAP'S charrtable objects, as sot out In Ks Mem¢rnndum OfA8SOC￿t￿, are: The relief of povety. suffèring and distress amoag individuals seeking aSY￿M and sUPPOrt in the Unrted Kingdom and in particular. bvl not limited to, the provision of legal advic*, represent*v)n and other assistance., The advancement of education through the provision ol training to persons to enable thom to gNe gal advi￿ and rewesentats.on and ot￿r assistsnce lo asykjm seekers. ASAP revmvs its obj'ectives, activities, outputs and outcoffles regularty through monittiring. and uses its strategic and OPETalEonal plan lo monitor 118 progress. Fundrai$Tng ASAP does not undertake material fund-raising 3ctiviknes froni the general public. We do not sutyc£Jntract other entrLies to act on our behall to fundraise. Related parties ASAP has no related pa￿￿$ belweert itself and any other charilies or organisattons wtth ¥¥hich rfi cooperates the pursu4t of it5 charitable objectsves. Achiovem•nts and Performance OveThiew The Asylum Support Appea15 Proje￿ IASAPI Is a small national ch8rity working to leduce desIrtut￿n of asylum seeker5 by delendiny Iheir1È9al righl to food and sheltei. We do thi8 by.. Providin9 free legal advice and representation at a tiibunal to asylum seekers and relused asylutn seekers who h8ve been refused support Of had Iheir support di5continu&d by the Home Office.. Running a second tier Adv￿@ Line, an online nefv40rk of advisor5, and training on asylum support law and asylum supFKJrt appeals-, and Engaging in policy. advocacy and Itbgation work ¢0 challenge unlawful and uniusl policies and procèdu￿$ on asylum support. Key targots arbd aehTrevements aga￿81 these Ob￿CtIveS for 2022-23 ASAP represented or adwsed 278 people in relation to their appeal at Ihe asylum supporttribunal lal SÈaxt 356 induding fami￿ membersl. This is very similar to the previous year. We represented 79°k of all appeals where it was possible for us to do so, laf above our intsmal target of 70%. Of those we assisted. a very high 70% resulted in access to asylum support. ASAP answered 639 calls on our a￿v￿e line18°/o increase from lasty¢ar and exceeding our targel of 6DOI from 172 drfterenl organisations and ￿ individuals within the xswum system. ASAP trained 1512 adwsois Itom 208 organisations. MO￿ than seven times our target ol training 200 advisors. ASAP worked to gchieve change to un&wfLtI and unjust Home offi￿ policEs.We a(Svocaled for Ihe Home Off￿e ID allwale resource to updating their inaccutate addresses, to ensuro thal people rèceived the payment cardsl invitations lo interview they were senl. This was agreed and funding brought in to develop one centralised rA>ntads database We persuaded the Home offi￿ to put posters info hotels explaining how to compla5n about pow standards of accommodation. and lo address the that people would b$ refused 95Wum rf Ihey did so. Wè ad¥oca18d smlh thè Home Office and supported strategic lthgatitsn to increase Ibe level of asylum support, gwen the increase in eost of living. and to enable pregnant wofflon and young children in hotels to re￿1ve addtlional nutrE£ion81 support. Legal Representation Free legal ￿preSen￿tIOn and speaalist legal advice is providÈd through ? duty scheme, for asJdum Seekets who have a$￿￿M support appeal hearings at (he Fi¢sl-fier Tribunal (Asylum Support) in East India Oocks. London. Because there is no public funding avaibble lor these appeals outside Scotlaftd (and Scoth"sh L3wyers al time of WTiting are onty able to pick LEP approx 25°k of Scotb'sh appealsl, the vast majority tsf appèllants do not have legal representats'ves to argue Iheir case. ASAP wntinues lo be the onty or9ani$abon provides regular legal rèprÈsentatKin for a$￿uM support appeal hearings. The serwce k5 open to all asylum seèkers who have appeaLs al Ihe (ribunal. Where there is limiteil capacty priortty is given on the basis of level of vulnerabilty andlor compleK*ty ol cagè Dufing 2022-23 ASAP provhled assistance in remote le￿phOne or video appeals alongside written representations and in- person hearings. The duty scheme provides free kgal ￿preSen￿lIon 5 day3 per week. In 2022r23 we recasvod 443 leferrals trom 101 organisations across the UK. This indudÈ$ 151 sell-refenals, a third of the tolal, and much higher than in previous yea15. refleGtin9 the drfficulty people find in accessing assistanTr bcally now that the Home Office accorntnodale5 people in hotels in remote areas. Overall, we supported 278 appellants at Ihe tribunal 1356 including larnily membeisl. This is 79°k of those we had permission lo assist. far above our largel of 70'h. A very high 70°k ol those we assisted became eligible for support folbwin9 our assislanee. With the indusion of dependants of appellants. this means that a tolal of 179 people either ¥etained th0￿ pr8-8xistin9 SVPPOrt or gained access to SUPPOn. instead ol faeing destitution. P•opl• asststsd at app•al by ASAP. 2022123 Duty Scheme Numbers of people assisted by ASAP (excluding pre-appeal advicel 90 80 69 70 i 50 42 40 29 30 23 20 20 18 19 18 li li io l.Jiillii.l.iJ. May .'*.- 2D21-2022 Jun Sep Nov De¢ Feb Total number of appeals listed 2022-2023 Mar 2022-2023 A large number of aSy￿rn seekÈrs who received legal representation from ASAP came from countries WTlh well documented and publirys8d hum?n rights abuses, Po￿tal instabilities and $eriovs Security issues. 77Vo were rrtale and 224/ty female. while 9°h We￿ famil￿$ vAth children. 650h of people we assisted presented with one or more vulnerability (for example torture survNors, physul or fflenlal heahh issues), rising lo 70% among3t women. 46°k of appeals acxoss the year @laled to Section 95 support. SeCt￿n 95 support is lor people with ongoing asylum daims and the Home Office typicalty focus on whether someone meets the legal test for destitutson. The Home Office assesses whether they believe the person could access any other fom of accommodation or financial support Meanwhik, the proportion of appeals re￿ting lo section 4 support was 55% overall. Section 4 SLSPPOrt is a reslricted forni of support laccommodabon and ffinancial support via a voucher cardl for some categories of people who have been refused asylum and are unable to ave the UK. The overall number of appeats was low across the year. We monrtored the drop in the proporbon of people appea&ng a refusal of support and fotjnd that the drop in secbon 4 appeals wag pOrt￿Ula￿V stark, reducing from 41% in 2019r20 to just 8¥0 in early 2023. We are reseafthing the reasons for this drop. 1¢ try to address the barriers peop￿ are fa¢in9 to accessing justy"ce. Feedback from people we represented Showed Ihat they ovefwheltningly value the support and adviee of ASAP at appeal. 23¥0 of those we represented gave us feedback, 98% was positive. Cornmenls induded.. "they helped me 41ntlJ my 8PP881 for my asylum support and I cannot thank them enough. Iljey lyelp ffle th everyfhing from preparing m& prior to my h&@riog to repffsonting ffte same day. theydiLI such an am82ing work and thoy wére vèrypmfèssion81 and knowled￿&bI￿,. ve dony know how th8 Law is man8ggd in this county, and éhe ASAP Team make mg 1881 s8fg' 'EveryMe thetrp ffs kind 8nLI helpful. The tr8atm9nt i got was somewhat tte I￿atmen1 given lo those that pay thousands or even millions in fees b theirlggal rwrèsontative. I was d8finitsly rnprès8ntedpn)ptrr.' Second-tier Advice Line, Training and Infom)ation Sharing ASAP'S Advice Line, wh￿h is open Ihree days a week, gives free legal advic¢ on a$￿uM support antj asylum si+PPOrt appeal issues to advisers working iti voluntary and other organisation8 throughout the UK. This is so that aswum seekers can receive high qLTrah'ty ad￿e about aS￿u￿ 5UPPOrt in the local organisation lo whKh they have access. We took 639 calls from advice agenues across the UK. Calls were on a wtde r8nye of issues bul were mainly related to $4121 and SQ5 support wrth 8 smaller proporDon rel8ting lo schedule 10 support. 172 differènt organisattOtEs called the linè, from NGOS lo statutory agen￿e$ and solicitors, alongside 56 indNbduals. 34°A of Cal￿ ielated to women's cases and 190/0 iel8ted to framilies. much higher than the 25% womenl 11 % families we saw at appeal. This conffinuès an èstablighed trend highlights Ihe importance of the advice line for those supporting wornen Bsylum seekers and families wrth childre￿. We cartied out a review of the adv￿8 line in M3y-June 2022. Feedback was very posibv& WEth th8 rnain sugoe5b.on being to incwèasÈ Its opening hours. Comments included.. "Irs a hrillignl and 81 frfftes not know wh81 we would without the excell8nt 8dw¢è and support we g81 fronF tho toam." 'A 9real soutce of infonnafr'on and help and il Is 8 fantas&c resource to be able to speak to an expert 8bt)ul asylum support c8s8s' "I think advice and tsairring ars very importanl ￿Sou￿8s, espectally lor new c8sewothets. ASAP is the only organizah'on who pmvide training and gdvicg on asylum support which is so important lo so many caS•Wothe￿ around the UKwho might be wothing with li£llè support on &sylvm stjpport." Advice tine ￿lS 66 60 58 S￿0 61 46 45 .11 Illiliil'il 2021-2022 20 •2022-2023 APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FE8 MAR We had another successfu5 ygar supporting the sector through our v8rious Iraining and information and adviwiving plafforms. We trained a total 011512 people in our various training activitiès, far ex￿edIng our tsrget of 200. from 208 drfferent organisations. We trained 268 people thfough live webinars and online meebngs, through pre-recorded webinars, 863 people we e-learnin9. and 20 attended a lace to lace training. We produced a new pAearning course on 'How to Prove D¥stituh"on' _ an essenthal elernent to proving eligibilty fof asylum support. Overall, attoss all our training pSatfoms. we corttittue to receive very good feedback. Of attendee feedback from April 2022 - Maf¢h 2023. 97Yo said the training iftcreased their knO￿edge of aS￿uM support law. Comments indvdod.. 'Vorysknll$d tréin8r... Good balance ofpresentation and bTrak outdffscussion. The sfKl&s wdl b8 a useful source to keep lorfutur&' Thg Gthorle of Trc8ib7ng osylum support W&SPlgSont8d In sn èxcell&ntway. G88e sluifres were goo H8wng 18eming followed by c88e studies so thetyou can see IKJW the dftyerenl eligibilrty Ct71erfa put to practicfj byjudy8s was useful.. The eligibility diffe￿nceS lor S95, S95 and S4 can be challenging lo navigat&, so it W8$ very inlernsling learn￿9 mort about the eligibilrty ClFteria forEach. l also really approGiated hearing aboul the types of evidencè that should be gathe￿d lo support opplffcalions for each type of support in diff6rpnl circunpsl4nc8S.' OtEI Asylum Support Advice Neèwork IASANI googlegroup cnntinued t() gfow to 1059 members, providNg a un*que forum for asylum support advisors from all over the coufjtry. We gave 66 a$￿uM support policy and practice uprjates anc5 held hvo face-to-face meetings forASAN membèrs to come togelher and exchange useful information in person, as well as hearfrom inviled extemal speakers. ASAN mernbers use it to èxchènge useful information and case-working tips- this year a significant proportion of traffic relalpd to problems wlth asylum accommodation, the overlap betsveen right lo WO￿ and asylurn 5upporL and the impact of ihe Nationalrty and Borders Aci on asOum support. We reviewed ASAN in May-June 2022 and were plgased by Ihe wde range of Wdys in which advisors fe they beneffted from ASAN.. policy updates. gathering evidence for influencins work. casewort¢ tips and peer 5UPPOrt in an area olcasewofk whi¢h is challengin9. Quotes indudèd.. .1 find gn)up reaivy usgful forasking qu8stions to olherG&$ewothg￿ in Ihe area ofasjrfum supportAnd s89ing Ihe questit)ns otli8ts ssking which might be us8lul forme down the road. Everyone is very wwlling to off&rlips and advice helps connecting with others worting in what is often a dish8artening &Tra ofcssework." "iys a gmBt ne1w0￿ of knowlodgeable pmfesslonals who atway8 l&kg the Jme to Dfferhawatfvico In many4ro05. Ifs & netwo￿ l us& regularfy." Policy. AdvoGacy and Litigation Work As part of ASAP'$ policy and advocacy strategy we identrfied S key areas lo direct our wotk for 2022-23.. Ensurin9 thal Ihe new Home Office guidane* on domèstic ab￿se is implernented effectivety Ensuring that appellants have access lo qualty legal advice ptior lo thegr appeals Ensuring that appeals are run in a faif way Holding the Home offi￿ to high dec1si0n-mak￿g stsndards and highlighting when the asylum support system is run in an unLawful way. Influenung constibjtional reform and Ihe Go¥emments new plan for Irnrnigration Our policy and advocacy work achleved the following In 2022r23: WÈ advocated for Iho Home Office to allocate Tesource to updating their inaccurate addr8ssÈs. Cuirentfy Home Office teams have drfferent spreadsheets which do Fol lTrnk up, so when 0￿e 15 updated, the othets are not. This Theans peO￿e do not recefve vhal informatlon- the dats of th05r asylum inteNiew, aswum deasions, drspersal nobfi¢ations, payment cards. Senior civil servants c4nfirmed that a specific team has been brought in to look at this, and that they have been promiseil fttnding from the levelhng up budget lo develop one consolidated datsbase. ASAN members ftagged that the Home Office had been evicting people because they had not travèllèd to Home olf￿2 accommodatioft, %*hen they were unaware that they were supposed t travel because the Home Officè sent the letter to the wrong address. We escalated this. and fho Hoffle Office agreed to review their'failure to travel, poucy. If people are able to prove that they are in receipt of asylum support, they can automalicalw accèss legal aid for thew asyluffl cjaim. However the Legal Aid Agency needs ￿ent Pfoof Ii¢Kn the Home Off￿è. We e5¢8latÈd (x>n¢ems about delays in Pfovidiag this evidence. and the Home Oftice agreed lo bring in addrtDftal eapacityto respond quickty. People reported a fea¥ of raising complaints 3boul ac¢ommodat40n Ihat did not n*el the minimum standards linfestations, har8ssrnenl from housing officets, mouldldgmp, no mattresses on beds, broken windows. boiler malfun¢ions. no provi8ion of equipment for babie5 etc etcl. Some housing officers had told people ihat if Ihey complained. the Home Offits would refuse their asylum claim and remove them. We picked thts up through our ASAN netsyoth and escalated li to the Homè Office. The Home Office agreed to look into speofic examples as a serious breach ol conlrart &nd agroed to hT9hltghtwithin translatecl induction briefings the fact that complaining about stondards of ac(x>mmodation doès not ImP8Ct on the chancos ol success of a person's aS￿uM daim. We supported 5ts1egic lrtigation on the &ck of pTowsion ol addibtsnal paymen15 foi pregnant women and young thildrèn In hotals. Thè Hom& 0￿￿e'S vwwas that the hotels should be prOvbd￿￿g additbonal rbutritLon and other items covered by these payments. ASAN metnbers working in hotels were fia99ing malnulrition ol young children and new mothers unable to breastfeed because ofthe poor nuts11￿ provided in SOMÈ hotèls. We provided Èvidencè for this court case behind the scenes. FinoneEal Review Results The totsl nel incoming resource5 for the year was £39,577 details ol wh￿h are shown in the Statèmènt of Financial Acttvibes on page 17. Total incoming resources forlhe year increased by B% at £655,356 Gompared to £607,351 for 2021122 Total outgoing resources for the year increased by 4.5% at £615.779 compared lo £588.194 for 2021r22 Grants for the folbwnu year in advance of the spe¢Trfied expendfiure lor wtruch they were given were treated as deferred income. as set out in tnore detail in Note 11 to the accounts. Funds and Reserves The level of rese￿e3 al 31 Marc* 2023 were £397,266 lall unrestrictèdl. In actrjrdance wih its reserves policy, ASAP aims lo have an unrestricted general ieserve of £355,085 to ￿Ver a drop in inmme, unforeseèn ev8nts andlor the costs ol closure. The additiortal £42,181 wll be relained unl'l an updated reserves policy k8 calculated in February 2024. If thè TeseNes are above ihe intended level al that point the Iwstees will discuss how to allocate thls surpbJ5. The rosgrv¢s policy is reviewed annuaHy. This report reflects thÈ pÈriod Isl April 2022 10 3151 March 2023. We anticipate likely pressure on gr3FEts in comifig years, as funders. ovefa15 levels of available grants reduce in line with the re51ruciing ecoFEQtTry and increasing costs of livin9. Although a small proportion of ASAP'S income comes from individual donatsons, bt reasonable to assurne that this may redu￿, alongside incom¥ from training. Plans for Periods As ASAP has developed financkalty, we have abo expanded our remit within ovr chavitable objectives and this is evklent in our Stratègie plan frir 2019-2024 This coming year we bwll cotntni$sion ￿SearCh to expkjre the reasons for ongoing low appe81 kyels, and will use the findings to gtside us in developing a expanded service MO￿je1 which addresses the gap5 in advice on a$￿uM support 3ppeats. ¥Ne wll c4)nsid6r how best tts adapt our Ser￿￿e5. Iraining and poI￿Y work (o continue to meel the needs of those coming to the UK to seek protection, given the changes to the a$￿tsm system within the Iltegal M5gratign Act 2023, and the new Home Seerèiarfs plans to inrxease detention. We wll continue to develop new tr8inng materials fof the refu9ee advice secloi. building on the success of our e-learning and webinars_ We will work Itj ensure that asylum support appeals, and advice to submit Ihèm. Teffiains acce$sibk to those WÈ asstst and leads to 8 fair and lawful decis+on on their appeal. stst•m•nt of TNst••s' R8#portslblllii88 The Trustees (who are also Directots of A5ytum Support Appeals Project for the purposes of compary lawl are responsible for preparing the Annual Report and thè Financial Statements in accordance with applicable law and United Kingdom A¢Gounlins Stsnd3rds (United ￿ngdoM Generalty Accepted Accounting Pract￿1. Company law requires the Trustees to prepa￿ financial statements for each financial year, Under C4)mpany the Irustees musl not approve the finttncial stalemen15 unless they a￿ satisfied that they give a true and fair view of the state of affairs of the charilable company and of the incoming reSoUr￿S and application of ￿SourC•S, induding the income and expendiluie of the charitable cornpany for thal period. lft preparing these financial statetHents. the trustees ate required to.. io s&le¢t suitab18 arLounling polKaes and then apply them consistently. observe the methods and principles the Charities SORP 2019 IFRS 102},- make judgèments and estimatès Ihal are reasonable and pwdent". Stste whèther applicable UK Accounting Stand8rds have been followed, svbjecl to any material epartures disdosed and explained in the financtal stat¢ffients.' prepare the financial slatements on the goin9 concem basis unless il is fjnappropriale to presume Ihatlh¢ charitable Company ￿11 continue to operate. The Irvstaès are responsiblè for keeping adeguate acemnting records that disdos¢ with reasonaNe accuracy al any limé the finanryal posib.on of the charitable Comp2ny and to enable them lo ensure Ihat th8 financial stalernents comply wth Ihe Companies Act 2006. They are also responsI￿e lor safeguarding the assets of the tharitable Comp£ny and hefice foi tskong reasonable stèps for prevenllon and detectson of fraud anij olher irregulatiiies. In so far as the trustees are aware-. Ihere is no relevant audit information of which Ihe charitable companls audTrtQf is unaware: and fhe tnjslees have taken all steps that they ought to have taken to m8ke Ihemselves aware of any r81evant audit information and to establish that the auditor awafe of the infom)a119n. Remuneration Pollcy ASAP'S s4kgry pow sets 04rtthe framework bywhith 811 sal8fTes a￿ seL Th• salary pollcy 8nsures a transparent mechanism for deciding upon the glad￿9 ol posfs, review and appeal. Stsff salaries are based around the National Joint Coun￿1 INJCI local governrnent scales. The poll¢y is revlewed and approved every year by the Managernenl Committee. Small company ex•mptions This report has been prepared in accordance wilh the special provistons ol Part 15 fts the C¢Jnpanie$ Act 2006 relah.ng to small companies. The ffnancial 5tatemenls werè approved and authorised by the Tnlstees on behalf by.. nd signed on it5 li INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASYLUM SUPPORT APPEALS PROJECT Icompany limTrted by 9￿arantee no. 047638381 Opinion We have audited the financial statements ol Asylum Support Appeals Proj6Ct lthe'charitable company'l for Ihe year ended 31 March 2023 which comprise the Slalement of Finanual A¢iNities. the Balance Sheel. the Cash Fbw Statement and notes to Ihe financial statemènts, induding a summary of signrficant accounting poliuès. The financial repoFing fr8mework that has been applied in their preparation is applicable law and United Kingdom Aecounting Standards. incisding Finanry81 ReportlN9 Slandard 102 The Financial ReportNg Standard 8ppJicable in the UK and Repuwic of Ireland IUDiled lfj"npdom Generally Accepted Accounting Practice). In our opinlon the finanaal stslements.. give a true and fair view of the statè of trJ)3ritable companls affairs as at 31 March 2023, and of its in¢omin9 rescTrurTrs and applicalton of iesources, including its income and expenditure, for the year the 8ndèd". have been properly prepared in accordance U￿rted Kingdom Gènerally Acc8Pted Acwunling Pra¢li¢e', aftd have been prepa￿ in accordance wrth the requI￿rnentS of the Companie$ Aet 2008. Basis for opinion We o)nducted our audrfi in accordance wilh Intemational Standards on Auditing IUKI (1s￿ IUK}l and appli(xble law. Our respon5ibilrties under those $tandards are further described in Ihe Auditorfs responsibilikn.es for the audrt of the financial stalements section of our report. We are independent ol the charitable company in accordance with the eth￿1 requirern8nts that ale rèlevant to our audit of the financial statements in Ihe UK. irhduding Me FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit èvidence we have obtained is sufficient and appropriate to provide a basis lor our opinion. Conclusions relating to going concem In auditing the financial statements. we have concluded Ihal the bi%slees' use of the going concem basis ol accountTrn9 in the FNeparalion of Ihe financial statements is appropriate. Based on the work we have perfo￿￿ed, we have not idenlffied any material tJncertaintie5 relating to events or conditions that, individually or Colledively, may cast Sl9nificant doubt on the charitable companys abilty to continue 3$ a going concem IOF a period of a1188gt twèlve months from when the ffinancial statements arè authorised lor issue. Ouf responsibilities an(1 the responsibilities of the trustees with respect to going concern are described in the relevant sectitsns of this rewrt. other Infomatio The trustees are responsible for the othei infom)alFOft. The other wiformalDn comprises the information induded in the tblbstees. annual rÈport. other than the finafi￿al statements and our audttorfs report thereo$7. Our opinion on the financial statements does not cover the other information and, ex￿pt ttr the extent olhetwise explicity slated in our report. we do not expfess any fom of assurance conclusion the￿on. 12 In connectKin with our audit of tho financi81 slalemenls. our responsibility is to read the other ￿fQrFnJI1on and, in doing so, considèr whether thè trther information is materialty ¢n￿nSiSte￿l wth Ihe financial slalement5 or our knts￿edge obtained in the audtt or othetwse appea￿ lo be materialty misstated. If wè identtfy such material in¢onsisien¢ie5 or apparet)t material misstatements. we are required to detemNne whether there is a rthaleital mis5t8temenl in the financial 51atemenls or a material misstatement of the other irtfomialion. If, based on Ihe work we have performod, we condude that Ihere is a material misstslement ol this othÉr hnf(TrTmalion, we are iequirèd to report that fact. We havo nolhing to report irt this rÈgard_ Oplnlons on othèr mattar¥ prèscribed by the Companiè# Act 2006 In our ownton, based on the Wofk undertaken in the ￿urse of the audit.. the infom)ation given in the trustaes. teport (incorporating the dI￿r5, Teportl for the financial year for which the financial statements are prepared is consislant with thè finÈrtcial 5t8temÈnts.' and the direc*ors' report has been prepared Ir5 acc4)rdance wtth appllc•bl$10981 reqU1￿Ments. Matt•rs on which wè are rnquir￿ to rèport by èxeèption n the light ol our knowkdge and understanding of the charitable company and tis ellvironrrentDbtained in the courne of the audi¢ we have not identified materfal misstalemonts in the dlr8¢tors' repo We have nothing to report in ￿sp￿Ct ol the foll(Jwng matters in rèlab.on tri V1h￿h Ihe Companies Act 20C requires us to ￿port to you if. in our opinion.. adequate accounting rècords havè not bèèn kèpl, or retums 8d8quate for our audit have not been le￿i¥&d from branches not Visited by u5., Of the finanoal stslemenls are not in agreement w7lh the acc4)unting records and retsJm5," or certaln dlsdosurES of directors, sp6ctfi&d by law aro not rnade.. c we haye not receNed au the information and explanations we require fof our 4udit', or the trustees were not entitled to prepare the finaftual statements in accoidance wih the smam companies. regime and take advantage of the small companies. exemptions ift preparing ihe direclors. report and from the requtrement to prepa￿ a strategic report. Responslbilities of tnJstee$ As eXp￿Ined more fully tn the knJst8es' responsibilities statement, the truslees Iwho 8re also the threctors of the charitabSe company for the pU￿oseS of company lawl are responsible for the preparation of Ihe finan¢*al st3tements and for being satisf￿0 that thay give a true and fair view, and foi such internal control as Ihe trustees detemine is necessary to enable Ihe piepaiation of finanoal slalements Ihat are free Irom matèrval misstatement, whether due to fraud or error. In preparing the financial slalements, the Ituslèes ale iesponsible for assessing the charitable companys abslity lo coTstinue a5 a going concem. disd95ing. as applicable. matte15 related to going concem and using the golng concern basi8 of accounting un￿sS the tfustèés Èithèr intend to ts"quidale the charitable company or to cease operations. or have realistic alteinalive bul to do so. 13 Audltorf$ rgsponslbllltl•s for the audlt ot tho financlal ststgm¢nts Our oblectlves are to obtaln r¢astsn8ble assurance about whether the flnaneial statements as a whole are free from n78t•rial mlsstatemenl. wh¢ther due to fraud or eThor. and lo Issue an audrtorfs report that Includes our opinion. Reasonable assurance Is a hl9h lovet of assurance. but is not a guarantee that an audil conducted in aC￿rdance wth ISAS (UK) ￿11 aknys dele¢t a materlal Tlli551alem&nt wh8n it &￿Sts. Misslatemonts can adse from fraud or error and are ¢onsldèred matertal rf. Sndpildually or in the aggrogale. thay could reasonably be expected to Influence the economi¢ decisKns of users takgn on the bas15 of these flnanual stslemenls. Irregularftie$, Indudlng traud, 8re instanc88 of nOn￿￿mplIanC8 18w8 and regulations. We design pro¢8durgs Ir7 line wth our responsibl1￿ties, otJllln&d above, to detect material mls$tsl&ments in rospect of irreguladties. induding fraud. The speclfic procedures for this engagement and the exionl lo which these are c&pabl8 of de18dlng irreguladtios, including frBud Is detailed below.. EnqLriry of managem&nl and those eharged govem3nce oboul aotual and potsntial liligauon or clalms and the identsficauon of non-comptiance wtth laws anit regulatsons. Reviewng minthes of meetlngs of those charged with govem8n¢e. R¢vlwng ffinanoal slalement disclosures and t8sting to sUppO￿ng documentation to assess compliance wllh applicabl¢ laws and regulations. • Audttlng the of managemont OV¢Trfdo of Controls, indudin9 testng Journal entri8$ and other adjuslmenls for 8pproprialeness,' and assèsslng whother the judgements made In making aousuntlng gstimal&s are indicativ8 of 8 POt8ntTal bl8$. P8rfomiing analydcal procedu￿$ to klentify 8ny unusual or Unexpect￿ rela￿OnShIpS that may 1ndl￿te risks of rnalerial mlsstalemenl due to fraud. Professional scepldsm In Course ofthe audlt and wth audlt S8mpling In material argas. 8ecaus8 of the inher&nl ￿mI￿￿on$ of an audiL there is a risk that we VAII not dol¢cl all Irregularities, Sndudlng those leading to o material misstslemenl In the financial stratements or non-Gomplianc¢ with règulation. Thls rlsk Increases the more that compllanc8 wllh 8 law or re9￿8￿On Is removed from the events and transactions rdoc*ed ill the f￿8￿￿al slalements, as we ￿11 be less Ilkely to becomè awarè of In$t8nces of non-￿mplIaneè. The risk is also greater regarding irr0gulatitigS Owutving due to fraud rather than e￿or, as fraud involvos intenbonal ¢on¢ealment, forgery. colluslon. omlsslon or misrepres¢ntaJon. A further description of our respDnsibi1SOes for th8 8udl( of th8 Ilnandal st8temenls Is lO￿ted on the Flnandal Rewting Counal's website al.- www.frc.org.uklaud5lorsresponslblllt185. Thls d8scripUon forms part of our audliorfs r&p¢)rt. Usg of our report Thls report is made solely to tho charitabFe company's member8, a8 a body, In accordance Chapter 3 of Part 16 of the Companies Act 2006. Our aud51 woth hos boen undertaken so that we might stato lo tha charitable company's members thos¢ matter$ we are requlred to ststo lo thom in an 8udltorfs r8POrt and for no other purpose. To the fullest 8Xtent pemiitied by law, we do not accept or assumg responsibilty to anyone 0tr8r than tho Charitable company and the charitable compan15 member5 as a body, for our aud51 work, for this report, orfor the opinions w8 have fomed. Kavin Fisher BA FCA CTA (Senior Statutory AL5dilor) For 8nd on behalf of mY￿S Smith Chartered Accountsnls and Statutory Auditor Norman House, 8 Bumell Road Sutton. Surrey SM14BW 14th Decomber 2023 14 ASYLUM SUPPORT APPEALS PROJECT (company Ilmttèd by guararbtee no. 047638381 STATEMENT OF FINANCIAL ACTIWTIES For the year èftded 31 March 2023 Unr6stAettd RÈ$trfGted Total Total Funds Funds Funds Funds Note 2023 2023 2023 2022 INCOMING FROM: Donations and Le9acies'. A. ASAP projects B. ASAP sub grants Investment In¢ome 382,217 292,022 6SS,489 579.345 27.172 720 720 41 InGotne from Charitable ActNil￿5 TOTAL 397 397 853 363 334 292.022 65S.356 607,357 EXPENDITURE ON.. Charitablg ac11v￿.es A. ASAP projects 8. ASAP subgrants 323,757 292.022 615.779 544,553 43.641 TOTAL RESOURCES EXPENDED 323.757 292.022 615,779 588, 194 Net incomel{expendilurel b￿Or& transfer Transfer befv4eèn lunds Net incomellexpeftdrtLtrel after transfer 39,577 39,577 79, 157 12 39.577 39.577 19, 157 NET MOVEMENT IN FUNDS 39,S77 39,577 79,157 RECONCILIATION OF FUNDS: TOTAL FUNDS AT START OF YEAR 357,286 357,286 338.130 TOTAL FUNDS AT END OF YEAR 396 863 £ Mil É 396,883 £ 357,286 The charitsble Companls incomE and expenses all relate lo continuing achvities. Movements in reserves and au recognised gains and 1058es are shown above. The annexed notes forni part ol these financial statements. 15 ASYLUM SUPPORT APPEALS PROJECT IComp3tty 1Smit8d by guaTantoe no. 047638381 BALANCE SHEET A$ at 31 Mareh 2023 Notes 2023 1022 FIXED ASSETS Tangiblè assets 11,797 13.556 CLIRRENT ASSETS Debtors Cath at bank and In haThJ 10 25.851 635.049 7.658 545.589 660.899 553.247 CREDITORS: amounts fallln9 du within one year 11 275,832 209.sf 7 NET CURRENT ASSETS 385,067 343.730. NET ASSETS 396,863 £ 3S7,286 FUNDS RestTrcted funds Unrestricted funds.. General fund 12 12 396,863 357.286 396.863 357.286 These Flnandal Ststements have been p￿pared in accordan￿ ￿th the pro￿s1OnS appllcable to small eompanies wthin Part 15 01 the Companies Act 2CK6. Th8 fillana￿ statèments 4%ere approved and aLrthorised by the Trusteas on ollllluènd signed on its TtE annexetl notes lomi part of these linanual statements. 16 ASYLUM SUPPORT APPEALS PRalECT {¢ompany limited by guarantee no. 047638381 CASHFLOW STATEMENT For the year ended 31 March 2023 2023 2022 Cash flows from operating activities Net movement in funds per statement of financial activities Adjustments fo¥: Depreciation charge5 Ilncreasel/decrease in debtors Increaselldecreasel in creditors 39.577 19,157 8,245 118,1931 66.315 6.667 34,272 50,007 Net cash provided by Ilused in) operating activities 95.945 110,102 Cash flows from investing artlvltles PLfrchase ol tangible fixed assets 16,4861 {9,0401 Net cash provided by /Iused In) in¥esting activities {6.4861 19.0401 Change in cash and cash equivalents in the year 89.460 101.062 Cash and cash equivalents brought fO￿ard 545.589 444,527 Cash and cash equivalents carried lonvard £635,049 £545,589 Analysis of cash and cash Equivalents Cash at bank and in hand £635.049 £545.589 17 ASYLUkl sUPP￿nthKn thè witrj ￿1￿C¢m9 may TMTr ol bY￿r￿¢￿& ha5 rKA incJudEd ID e*imtsngthefinaxW v¥uetvlhpthartiet+o Irwme t&K rqC4>v0￿uP to inL*uthtH b&nk intsTf¥l. ot rJANJo ig Ihe time Fo*￿￿t c¢Jrne 1$ ret*ivAtIe. 18 Eyrdrture i? rowJiisgd i$m￿￿￿? vdve. owrthi1fèxpÈ￿ thafdli￿ln￿ tays.. FuMitUr*￿ffln 3 yows t>•brO￿*￿￿¢f*d•rorts w8Nabl Dèbi¢ts and •bl¢ IntolE￿ èrNI pybkn¥￿1hl￿<]n•ygU￿té r8ctyded *i1£n9Xt￿Th pr•. Ani108&0S to twatirg a¥ of thg bgngfftsand ri•ks or rOrn￿ lessor. ale ctwgEd 5t¢TrryJtn&4S incury*d. (rfers ￿ mat<* emrlw c•nIrf￿￿on2 l0ihèiP P• up lo a mayimum rf6% ￿grOSS pey, 4fl¢¢ th&probatronArypefvJ ll￿th& h#5 Lwn ¢ba(itAb￿ CL¥npknlslIsL*lti￿ iothese 8ChBmIs8￿ ￿￿￿9110￿)? In Nota6. A¥ 1$ • rvpst¢r¢d charity no naceswy ￿ 1p7￿￿￿n on Ihal is exgmF4 466 to 493￿*￿@ T4xAd 201Oend Isap￿1￿ i01tr￿ch5¢rta1￿e obpxs. 19 2. IP4CWE To¢01 Fynd¥ 7923 Fund* 2QZ3 FundB Z023 Funds 2022 A. ASAppioJects A8 Chtttrt•￿e 4Q,Q J9,986 Th& Jth 81erM￿ Fow&do 40,MO Founddo C(xnfflunity Fufvt E*ièe 7J.161 73,761 T£63B S0.QQQ 45,U3 fourO*On London L* ￿[WiT￿¥t No00n￿ LrteryCoMm￿{llty Fwd IV4pThrwh ¢w$. AS•P Pltspthi &un& R&u*no Tru* rw*ftsi Lonth)) Tw* ￿¢0mb? I￿￿6￿fAS¢P(samu￿ Migrmtsan Mat ICOVID9rAnii City BridgoFiJuAtsbtil 43,071 45,071 io. 23.017 74000 7&000 33,750 J5,OOD 1LI,DOO 33.740 1QQOts 3•,410 J¢ooo 20.000 47.ODO 47.C 46,000 44LbJO 1V,i ifr,o Oak Foundobtyi E￿er￿) B. ASAP Su&G4 Th¢Nth* Lortéry CornrnwtyFUnd(HdpTh￿wb Crf&?I Brfbsh fte&x&E. 330 DO 292022 U22 568 FfpghTr8lds rt Smhh F4rn78 E*MS & S￿n￿r￿l￿P 1&(*)0 i&ooo 16W) 15.000 16.LW t74 174 T¢trl [Jon*U(￿$ And L494cI•s 362217 292,Q22 664.239 Incom4 Charltobl•A¢ifvtu Sth TIBI Tr&niry Cxhgr I￿￿ffle 397 397 397 597 8SJ 720 720 41 IY)TALFNC(thIE C# ts tol￿ rrKx)j￿e t)t £65S,3SI reeth*S h 2023. £363.334 w¥ In of un[th￿£￿ lurtds £292.022 in (Ethcterl 20 J. cH￿TABlE ACTIVIIIES FL*d6 Fund 2023 Fund 2tr23 F4md$ 2022 SWfLWt$ IseeNc4e 6.1 263.nj 222.950 4B6,7J9 424103 43,041 ireATrW oDd 476 475 3304 I4.￿9 217 316 11.056 StaEf*ravBiand oth?fewub Z17 AggntyFe Ern￿￿￿￿8 Supwrt Prryratn 165 G,K2 11.102 8.•20 372 17Y2 124 Trknning eu¥iDW 511 6A23 6JB2 1394 3.714 Sub8cnptron$ rnthTrborthp 1638 1,391 3.714 214 1268 98 4.946 Cafice 8￿11￿1￿0 5eNc* ActswlslorgRffl$ 3,9$6 4287 4.235 23 43,133 4,811$ 243 219,521 iO.W3 2J S¥wre5 InC0￿e Tèx *Ed 0lhBr iaxe pen￿0￿ p￿trA¢ Chi 19*.871 Balance at i 2022 iolrtcwirffj rwourct4 Amoumd8f8rredinih8 B4ance at JI Mar(* 2023 291W76 109,117 23 11 STATEIIEIITOF FUNDS ZOZZIIQ2J Èrnught Inco￿n9 R￿￿1¢•9 TThn•foYa Corded F¢rw¥ RESTRICTED FUNgS 1123 SthAIIARY OF FUNQS Fyndj Fund$ 351.296 38J.334 Igion 132),76n 1192,022} 396A63 396 63 cLYnP￿8th IrdDtm&tionf0rlt￿ mOwm￿t h lundsiy is STATSIIENTOF FU140S 2Q2112022 •thqd RwsDurces For*Mrd 218 46$ 241.799 241 799 Le¢pJ SUMMARY OF FUItIs Gen¥* 314.795 388.886 1346,3951 241,799 588,Ig4 2￿586 Resioci8d Funds {4$ 23.334 21$,465 607 351 J67 13. AIULY&8 OF t*T ASSET3 BET￿EN FiWD8 202212Q23 Vnts4trf¢tsd Ggr*AI RI¢￿¢￿d Fund• Funds 11,797 11,797 389 67 £u￿1 63 396 fj3 A￿Y$l5 OF NEfASSYfs BElblEEN FUP4DS 202112022 Funts Fund• Fvnd$ Tangib*fix& rwf4niAwts 13,5 13 357 B5 JSY285 14. OPEPATrNG LEAseccwmAEKrs Thr iotsl léas49 payrnoThts dug Ur￿er￿0￿c￿￿lèfr￿e OPW*ifvJ hawJ we È> l¢%ltrAS." 2022 2022 vhthin onty•ei one￿five￿5 2&116 70,9YO 45.879 15. CC*ITINGENT ASSETS lundip.y swqrd8rt as * 31 M•Tcb 2023 Dolyet I￿Ne￿&￿d recggnhpd Wliwuitort4 ￿n9￿41. Jnt&to£l,fj16.23812Q22. E1.409.9021 ToTaoT*rrt a8at 31 2023bul nct ￿ vid and rwnistsd a$ oWdrture4￿* its reDJgndwJn tsThX¢irè EEi. ￿nD￿nISt0£*.1l8.23a1?w.ÉI.4tr?.9o2l. la￿￿1￿5 rdatsluthe m(ome menU0r￿ *%*. Èlxl*ill b8￿rNI payarde InLi>me i¥ 17. C(XKCCONCERt Iw3¢ InjnnBtbi?ndciherec¢rrt)rywtchBW¢ngtrs L*uSBd bylhE COVID 19 p5nder￿c. t*tween an0 Ukrwne. ther¥4￿ nom*eti41 *ilrty io 24