Docusign Envelope ID- OC6E82D1-c07s7C-A66u-F2763FFA2SD7 ASYLUM SUPPORT APPEALS PROJECT (Registered company no. 04763838) (Registered charity no. 1105625) REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024
DocuSn Envelope ID.. QC6E82D1£O7B4S7C-A66(F2768FFA25D7 ASYLUM SUPPORT APPEALS PROJECT REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2024 CONTENTS Page Legal and admlnlstratlve Infonnatlon Trustees, report Independent audltorfs report 12 ststement of financial a¢tivities 15 Balance sheet 16 Cash now statemont 17 Notes to the financial statements 18
Docuslgn Envelope ID: OCSE82D1£07B457C-A860-F2763FFA25D7 ASYLUM SUPPORT APPEALS PROJECT REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS Forthe year ended 31 March 2024 Trustees and directors The Directors of Ihe charitable Company are also its Trustees for th9 purposes of charity law. and are referred to throughout this Report as the Trustees. As the charitable Company is limiled by guarantee and has no issued share capital, none of the Directors hold any beneficial interest in the charitable Company. The Trustees who held office during the year, expt where indicated, were: Spninr M2naagm@nt Company no. 04763838 Charity reg. no. 1105625 Registered office studi011 & 12 Contairier City Building 48 Trinity Buoy Wharf E14 OFN Auditors Kevin C. Fisher Senior Statutory Auditor Kingston Burrowes Audit Ltd 308 Ewell Road Surbtton, Surrey KT6 7AL Bankgrs Barclays Bank PIC 128 Moorgate London, EC2M 6SX Co-operaliva Bank PIC 1 Balloon Street Manchester, M60 4EP Triodos Bank Deanery Road Bristol, BS1 SAS
Docusign ErNelope ID- OC6E82D1-C07B457C-A661>F2763FFA25D7 ASYLUM SUPPORT APPEALS PROJECT TRUSTEES. REPORT For the year ended 31 March 2024 The Trustees present their Report and Financial Statements for the year ended 31 March 202¥,The Trustees confim that the Report and Financial Statements comply with current statutory requirements, the requirements of the charilable Company's governing document and the 'Accounting and Reporting by Charities.. Statement of Recommended Practice, applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland {FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. Governing Document The Asylum Support Appeals Project was incorporated on 14 May 2003 as a charitable Company Limited by Guaranlee wlthout a Share Capllal. The Company was then regSstered as a charty on 25 August 2004. The governing document is a Memorandum and Articles of Association dated 30th April 2013. Recruitment and Appointment of Trustees Trustees are appointed in accordance with the Articles of Associalion of the charitable Company, by being elected lo serve by the exisling Trustees_ The Trustees govem the charitable Company through a Management Commillee comprising themselves and others who attend in an advisory capacity. Because the charitable Company focuses ils work on asylum seekers il seeks to ensure that the Trustees reflect the spectfic needs of this group of beneficiaries through the diversity of Ihe skills and knowledge of the Trustees as a goveming body. Induction and Training of Trustees New Trustees are inducted in accordance with a Management Committee Recruitment and Induction Pollcy. New Trustees are Invlted to observe a Management Committee meetirTrg before being confirmed as Trustees. Once confimied, new Trustees are given an induction pack which includes the following documents.. Memorandum and Articles of Association, latest Annual Report and Financial Statements, current Strategic Plan and the organisation's policies and proGedures, including equal opportunities, health and safety, S8feguarding and financi81 procedures. Each new Trustee also has an induction session with the Director, where they are briefed on how the organisation works, the content of recent Management Committee meetings, and may observe ASAP'S wot* at the First-Tier Tribunal {Asylum Support) The Management Committee has a dedicated training budget and training and recruitment needs are identified through an annual skills audit. Organisational Structure ASAP has a Management Committee of up to e1ve members who meet 5 times a year and are responsible for the govemance of the charitable Company. Members of the Management Committee have a variety of professional backgrounds and lived experience relevant to the work of ASAP. The charitable Company employs twelve stsff - a Director, Deputy Director, Head of Legal, Policy and Research Manager, Duty Scheme Co-ordinator, Legal Advisor, Legal Advisor Policy and Research Officer. Training Coordinator. Duty Scheme Assistant, Finance and Operations Officèr, Women's Legal Adviser and Duty Scheme Legal Officer (recruited in August 24). Around 35 volunteer solicitors and barristers provid8 legal 8dvice and advocacy skills on a pro bono basis at the First-lier Tribunal (Asylum Support). Responsibility for day-to-day management of the chatitable Company is delegated to the Director. The Director reports to the Management Committee on all aspects of the charitable Company's work and development, as well as its progress against the Strategic Plan.
Docusign Envelope ID: OC6E82D1-C07B457C-A660-F2763FFA25D7 Rlsk Management The Management Committee continually reviews the major risks to which ASAP is exposed. A risk register is reviewed quarterfy and shows that appropriale systems have been eslablished by ASAP to protect itself from a variety of risks. These include policies and procedures, such as Data Protection Policy. Equal Opportunities Policy, Health and Safety Policy, Confidentiality Policy, insurance cover, Systems of stsff supenfision and appraisals. and regular moniloring system5. ASAP considers at each bimonthly trustee meeting whether ASAP is a going concern, having first reviewed 12 month Ga5h forecasts, and the risks highlighled in the register. Where the risks can be mitigated further, the staff members and Trustees take steps to address them in orderto manage ASAP'S risks. The most significant rlsks that we see as faclng the charitable company are: With charities of our size there is a rfsk of not being able to find adequale funding sources to manlain our objectives in the future. This is compounded by the cost of living increases and ongoing changes to our service requirements. We mitigate against this risk through a regularly updated fundraising strategy, 12 month cash flow forecast and close monitoring of income and expenditure, including a risk adjustmenl when forecasting budgeted income, to identify and address funding gaps well ahead oftime. New immigration policies proposed by the Home Office and lack of access to advice on asylum support appeals around the UK. reduce the numbèr of destitute people seeking asylum who are able to appeal. We researched barriers in accessing advice, and are working to influence the Home Office's AIRE contract which funds advice on asylum support. We are also developing an expanded service model to increase access to advice around the UK. Objectives and Activities for the Public Benefit The Trustees have had due regard to the Chartty commission's general guidance on public benefit when reviewing the chaiitable Company's work and planning for its fulure work, and ensured that the work will contribute to ils aims and objectives. ASAP'5 charitable objects, as set out in its Memorandum of Association, are.. The relief of poverty, suffering and distress among individuals seeking asylum and support in the United Kingdom and in particular, but not limited to, the provision of legal advice, representation and olher assistance- The advancement of education through the provision of training to persons to enable them to give legal advice and representation and other assistance to asylum seekers. ASAP reviews ils objectives. activities, outputs and outcomes regularly through monitoring, and uses its slrategic and operational plan to monitor its progress. Fundraising ASAP does not undertake material fund-raising activities from the general public. We do not sub-contract other entities to act on our behalf to fundraise. Related parties ASAP has no related parties belween itsetf and any other chatities or organisations with which it cooperates in the pursuit of its charitable objectives.
Docusign Envelope ID.. OC6E82D1_C07B.457C_A660_F2763FFA25D7 Achlevements and Perfomiance Overview The Asylum Support Appeals Projecl {ASAP) is a small nalional charity working to reduce destitution of asylum seekers by defending their legal right to food and shelter. We do this by.. Providing free legal advice and representation at for people seeking asylum who have been refvsed support or had their support discontinued bythe Home Office., Running a second tier advice line, an online network of advisors, and training on asylum support law and asylum support appeals- and Engaging in policy, advocacy and litigation work to challenge unlawful and unjust policies and procedures on asylum support. Key targets and achievements against these objectives for 2023-24 ASAP represented or advised 286 people in relation to Iheir appeal al the asylum support Iribunal (at least 373 including family members). This is slightly more than the previous year. We represented 650/0 of all appeals where itwas possible for us to do so. Ofthose we assisted, a very high 730A resulted in access to asylum support. ASAP answered 760 calls on our advice line (20 % increase from last year and far exceeding our target of 600) from 181 different organisations and 87 individuals within the asylum system. ASAP trained 2304 advisors from 264 organisations. more than ten times our target of training 200 advisors. ASAP worked to achieve change to unlawful and unjust Horne Officè policies.we and others SUCGessfully advocated for the Home Office to support people impacted by the Illegal Migration Act, and to give pregnant women and young children nutritional support following reports of malnourishment due to poor quality food in hotels. In August 23, Ihe Home Office started to evict people granted refugee stalus after only 7 days. Working with partners we persuaded the Home Office to revert to 28 days, reducing the significant levels of homelessness this had caused. We represented a lead case at the Tribunal, successfully advocating that the Tribunal should be able to reinstate support if someone had reason for refusing to be accommodated on a barge. Legal Representation Free legal representstion and speGialist legal advi is provided through a duty scheme, for people seeking asylum who have asylum support appeal hås at the First-Tier Tribunal (Asylum Support) in East India Docks, London. Because there is no public funding available for these appeals outside Scotland (and Scottish lawyers often lack capacity to pick up appeals), the vast majority of appellants do not have legal representatives to argue their case. ASAP 18 the only organisation which provide8 regular legal representation for asylum support appeal hearings. The service is open to all people with appeals at the tribunal. Where there is limited capacity priority is given on the basis of level of vulnerability andlor complexity of case. During 2023-24 ASAP provided assistance in occasional remole telephone or video appeals alongside written representations and in-person hearings. The duty scheme provide5 free legal representation 5 days per week. In 2023124 we received 420 referrals from 108 organisations across the UK. In addition there were 227 self-referrals, a third of the total, and much higher than in previous years. reflecting the difficulty people find in acssIng assistance locally now that the Home Office accommodates people in remote areas. Overall. we supported 286 appellants al the tribunal (373 including family members). This is 65/0 of those we had permission to assist. A very high 730/0 of those we assisted became eligible for support following our assistance. With the inclusion of dependanls of appellants, this means that a total of 186 people either retsined their pre- existing support or gained ac$$ to support, instead of facing destitution.
Docusign Envelope ID.. OC6E82D1-C07B-457C-A660-F2763FFA25D7 People assisted at appeal by ASAP. 2023124 Duty Scheme Total appeallants assisted by ASAP 120 107 105 104 loo loo 88 81 80 60 43 40 29 30 29 23 26 29 27 27 23 26 2627 23 18 19 21 2021 20 Apr May 2022-2023 Jun Jul Aug 2023-2024 Sep Oct Nov Dec Jan Feb Mar Total number of appeals Ilsted 2023-2024 A large number of people who received legal representation from ASAP came from countries with w811 documented and publicised human rights abuses. political instabilities and serious security issues. 790/0 were male and 20% female, while 12Yo were families with children. 650/0 of people we assisted presented with one or more vulnerability {for example torture survivors, physical or mental health issues), rising to 78 % amongst women. 460/0 of appeals across the year related to Section 95 support. Section 95 support is for people with ongoing asylum claims. The Home Office typically focus on whether someone meets the legal test for destitution, assessing whether they believe the person could access any other form of accommodation or financial support. The proportion of appeals relating to section 4 support was 550A overall. Section 4 support is accommodalion and financial support for some categories of people who have been refused asylum and are unable to leave the UK. The overall number of appeals was low across the year. The proportion of people appealing a refusal of section 4 support reduced from 41 D/• in 2019120 to just 10 % in 2023. This year we commissioned research into the reasons for this drop, so thal we could understand why people were not appealing and consider what we could do to ensure people are able to access justice, and the housing and finanoial support they need. Feedback from people we répresented showed that they overwhelmingly value the support and advice of ASAP at appeal. 20°/0 of those we represented gave us feedback, 100% was positive. Commenls included.. o 'They have give me hope and tnjst. which i had none left, o All the procedures were done in the best possible way. So l only recommend mor& and more people t, help 8sylum seekers in tha( sensitive m8tter.' o 'Without the 8dvoc8t8 I would have been Homeless. The advocate listen to me and undgrslood what was saying. The advocate (hen made my voice h8ard in front of the judge, ofLDue to the great work of ASAP, I was abl& to retrieve my peace of mind., o 'When I w8s in court, the advocate helped mo to explain my situation to the Judge. Ha helped mi understand more clearly some things about my case. He was very thorough and I thank him for it. When I could not express what I want&d to say, they were able to do so for me..
Docusign Envelope ID.. 0C6E82D1Q07B457c-A66F27e3FFA2SD7 Second-tier Advice Line, Training and Infomlatlon Sharfng ASAP'S Advice Line, which is open three days a week, gives free legal advice on asylum support and asylum support appeal issues to advisers working in voluntary and other organisalions throughout the UK. This is so that asylum seekers can receive high quality advice about asylum support in the local organisation to which they have access. We took 760 calls from advice agencies across the UK, a 200 increase from last year. Calls were mainly related to s95 (26Yol and s4 support (170/0} with a smaller proportion relating to schedule 10 support18¥0)- We saw many more calls this year from people looking for an immigration lawyer - somelhing we cannot help with but which is Indicative of the widespread collapse of legal aid advice for asylum claims.181 different organisations called the line, from NGOS to statutory agencies and solicitor5. and 87 individuals. 29 % ol calls related to women's cases and 170/D rolated to families, higher Ihan the 200/0 womenl 12% families we saw at appeal. Advice Line calls 90 80 78 70 60 66 68 69 57 5&7 50 47 4 2022-2023 40 30 20 io 2023-2024 . Itniitii APR MAY JUN JUL AUG SEP ocr NOV DEC JAN FEB MAR We had a record-breaking year within our training programme. We delivered 2304 training sessions, over 10 times our target of 200, from 264 different organisations. We trained 566 people through live webinars and online meetings, 464 through pre-recorded webinars, and 1274 people vie e-leaming. We trained 78 people via a partnership training programme for public sector workers in social care, health care, housing and schooling. We prodUd a new e-leaming course on 'Domestic Abuse, to assist people experiencing domestiG abusè within the asylum system to access funded refuge spaces. This became our second most used e-learning course with 85 advisors completing it in the first 3 months. We trained 39 advisors in Women'5 Aid on domestic abuse. Overall, across all our training platForms, we continuè to receive very good feedback. 100°h of webinar trainees said the training increased their knowledge of asylum suptjort law. Comments included-. 'Honestly. ti was superb. It was a really good. grounded explanation but also refening back to the law. Excellent, fhank you,. 'It was a really helpful session, and it was also good to have the opportunity to chat and work through the case studies in the break out groups,. 94% of e-learning trainees said the training had increased their understanding of asylum support with comments including.. 'W611-pres8nt8d and easy to understand, It is an excellent course, 'Different case scenarios laad to different result, which is a valuable lesson to leam. It is important to have this knowladg& wh&n w& are assisting the clients., Our Asylum Support Advice Nebmork (ASAN> googlegroup continued to grow to 1302 members, providing a unique forum for asylum support advisors from all overlhe counlry. We gave 60 asylum support poliGy and practice updates and held three face-to-face meetings for ASAN members to come together and exchange useful information in person, as well as hear from invited extemal speakers. ASAN members use it to exchange useful infomialion and case-working tiPS- this year key topics included the Illegal MigratlDn Act, inappropriate 8ccommodation on Ihe Bibby Slockholm bargel in ministry of defence sites, and Horne Office data errors which led to a high number of people having their asylum claims wrongly wrthdrawn and being evicted.
Docusign Envdope ID.. OC6E82D1-C07B.457C-A660-F2763FFA25D7 Policy, Advocacy and Litigatlon Work As part of ASAP'S policy and advocacy strategy we identified 5 key areas to direct our policy work for 2023-24: Ensuring that the new Home OffiGe guidance on domestic abuse is implemented effectivety Ensuring that asylum support continues to be provided under Illegal Migralion Act Understanding why asylum support appeal levels have dropped Invesligating the legality of the AIRE contract and whelher it could be amended Holding the Home Office to lawful conduct and high stsndards in their decision making Ensuring that appeals are run in a fair way Our policy and advocacy work achleved the following in 2023124- Domestic Abuse- we persuade(I the Home offi to dralt a new standard operating procedure to guide their staff on what they need to do to help people experiencing domestic abuse access refuge spaces. We amended the Home Office's new 'customer joumey map, which sets out what people can expect from the Home Office when they report domestic abuse. Illegal Migration Act - we worked in partnership lo persuade the Home Office to support people deemed 'inadmissible' under the Illegal Migration Act. as Ihey would otherwise be homeless despite being unable to leave the UK. We persuaded the Home Office to use exisling support mechanisms, rather than bringing in the Immigration Act 2016 provisions. which would Iransfer support for families refused asylum to Local Authorities. Malnutiition - we heard reports of women unable to breastfeed and children with stunted growth due to malnutrition in full board asylum accommodation. We advocated for this lo change and worked wilh lawyers on strategic litigation which led to the Home Office providing additional nutritional payments for women and children under 4 year5 old in full board housing. Asylum support rales- after many years of advocacy, Ihe Home Office finally agreed lo increase the level of payments for people in receipt of asylum support, including maternily payments and payments for pregnant women and young babies, which had not been increased for 20 years. Homelessness amongst refugees - we worked in partnership to highlight the spike in homelessness after the Home Office reduced the length of time given to people granted refugee status before they are evicted from asylum accommodation from 28 days to just 7 days, leaving them with insufficient time to transfer to Local Authority support. Following pressure from both the voluntary sector and Local Authorities, the Home Office agreed to revert to 28 days from September. Unsuitsble accommodation - we represented a lead case at the Tribunal. in which we successfully argued that the Tribunal should be able to reinstale support rf someone decided not to travel to accommodation on the barge because it was unsuitsble for them (eg they had a medical condition requiring them to live near a particular healthcare provider). Home Office dats errors resulting in eviclions - we prepared for a lead case at the Tribunal, advocating that if the Home Office sent an invitation to an asylum interview to the wrong address, withdrew the person's daim because they did not attend, and evicted them, the Tribunal should be able to reinstate their support where it was the Home Office's error. so they are not left homeless. Asylum support 'advice deserts, _ we commissioned research to identify the barriers people face in accessing advice on asylum support, and the reasons people are not appealing a housing refusal as often. We are using the findings to inform our own service expansion, and to advocate for changes to the Home Office's AIRE contract, which governs advice on asylum support.
Docusign Envelope ID.. OC6E82DI-C07B-457C-A660-F2763FFA2507 Flnancial Review Results The total net incoming resources for the year was £49,279 detsils of which are shown in the Statement of Financial Activities on page 17. Total incoming resources for the year increased by 80/0 at £708,965 compared to £655,356 for 2022123 Total outgoing resources for the year ineased by 7Yo at £659,887 compared to £615,779 for 2022123 Grants for the following year in advance of the specified expenditure for whlch they were given were treated as deferred income, as set out in more detsil in Note 11 to Ihe accounts. Funds and Reserves The level of reseNes at 31 March 2024 were £446,142 (all unreslricted). In accordance with its draft updated resee$ policy for 2025, ASAP aims to have an unrestricted general reserve of £419,514 10 cover a drop in income, unforeseen events andlor the costs of closure. The additional £26,628 will be retained unlil an updated reseNes policy is agreed in December 2025. The trustees have indicated that they are likely to designate any surplus towards expenditure for 2025126 to fund ASAP'S planned service developments, and to provide financial security given that a number of ASAP'S multi-year grants end in March 2025. The reserve5 policy is reviewed annually. This report reflects the period 1 st April 2023 to 31 st March 2024. We anticipate likely pressure on grants in coming years, as funders, overall levels of available grants reducè in line with the restrucling economy and increasing costs of living. Although a small proportion of ASAP'S income comes from individual donations, it is reasonable to assume that this may reduce. alongside income from training. Plans for Future Perlods As ASAP has developed financially, we have also expanded our remit within our charitable objectives and this is evident in our Strategic plan for 2019-2024. This coming year we will develop a new strategic plan for 2025-2030. We will expand our service in line with recommendations within our research on advice deserts, and seek to influence the AIRE contract to increase access to high quality advice on asylum support across the UK. We will press the Home Office to take steps to rectify their inaccurate addresses which result in the Home OfFice withdrawing people's asylum claims and evicting them because they have not replied to a letter the Home Office sent to the wrong address. We wlll consider how best to expand our second tier support further, for example increasing our advi line coverage, starting face to face training in parts of the UK with less experience of support people in the asylum system. We will develop online tools to enable the increasing number of people who cannot access local advice to appeal against a refusal of housing or financial support. We will seek to persuade the Tribunal to change the way they list paper appeals as it currentty restricls people from accessing justice. Statement of Trustees, Responsibilities The Trustees (who are also Directors of Asylum Support Appeals Project for the purposes of company law) are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). io
Do¢uslgn Envelope ID.. OC6E82D1-C07B457C-A660-F2763FFA25D7 Company law requires the Trustees to prepare financial statements for each financial year. Under company law the trustees must nol approve the financial statements unless they are satisfied that they give a true and fair view of the stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial ststements, the trustees are required to= Select suitable accounting policies and Ihen appty them consistently; observe the methods and principles in the Charities SORP 2019 IFRS 1021. make judgements and estimates that are reasonable and prudent., Stale whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the financial statements., prepare the financial stalements on the going concern basis unless it is inappropriate to presume that the charitable Company will continue to operate. The trustees are responsible for keeping adeguate accounting records that disclose with reasonable accuracy at any time the financial posilion of the charilable Company and to enable them to ensure that the financial ststements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and hence for taking reasonable sleps for prevention and detection of fraud and other irregularities. In so far as the Irustees are aware: there is no relevanl audit information of which the charitable company's auditor is unaware- and the trustees have taken all steps that they ought to have taken lo make themselves aware of any relevant audit information and to establish that the auditor is aware of the information. Remuneration Pollcy ASAP'S salary policy sets oul the framewort( by which all staff salaiies are sel. The salary policy ensures a transparent mechanism for deciding upon the grading of posts, review and appeal. Staff salaries are based around the Nalional Joint Council (NJC) local government scales. The policy is reviewed and approved every year by the Management Committee. Small company exemptions This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relaling to small companies. The finanGial ststements were approved and authorised by the Truslees on 05112124 and signed on its behalf bv: li
Docusign Envelope ID.. OC6E82D1-C07PA57C-A660-F2763FFA25D7 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ASYLUM SUPPORT APPEALS PROJECT (Company limited by guarantee no. 04763838) Opinlon We have audited the financial statemenls of Asylum Support Appeals Project (the '¢haritable compan} for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements. induding a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom GeneralEy 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 resour$, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generalty Accepted Accounting Practice,. and have been prepared in accordance with the requiremenls of the Companies Act 2006. Basis for opinion We cOndued our audit in accordance with International Standards on Auditing {UK} {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial ststements se¢lion of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial stalements in the UK. including the FRC'S Elhical Slandard, and we have fulfilled our olher ethical responsibililies in accordance with Ihese requlrements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a b8SIs lor our opinion. Concluslons relatlng to golng concern In auditing the financial statemenls, we have concluded that the trustee5' use of the going Conrn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions Ihat. individually or collectively, may casl significant doubt on the charitable company's ability to continue as a going concern for a period of at least Iwelve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going Goncern are described in the relevant sections of this report. Other information The trustees are responsible for the other informalion. The other informalion comprises the information included in the trustees. annual report, other than the finar)cial statements and our auditorfs report thereon. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. 12
Docu51gn Envelope ID.. Oc6E82D1-C07B457C-A6F2763FF2SD7 In connection wilh our audit of the financial ststements, our responsibility is to read the other information and, in doing so, consider whether the other information is materialty inconsistent with Ihe financial statements or our knowledge obtained in the audil or otherwise appears to be matefialty misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial stalements or a material misslatement 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. Opinlons on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the trustees, report (incorporating the dirèctors, report) for the financial year for which the financial ststements are prepared is consistent with the financial statemenls,. and the directors, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of our 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 directors, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us,. or Ihe financial statements are not in agreement with the accounting records and returns-, or ertain disclosures of dirèctors, remuneration specffied by law are not made- or we have not received all the information and explanations we require for our audit. or the Iruslees were not entitled lo prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the directors, report and from Ihe requirement to prepare a strategic report. Responsibilities of trustees As explained more fvlly in the trustees. responsibilities statement, Ihe trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees detemine is necessary to enable the preparation of financial slatemenls thal are free from material misstatement, whether due to fraud or error. In preparing the finanGial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but tr) do so. 13
Docusign Envelopè ID.. OC6E82D1-C07B457C-A66iF27B3FFA2SD7 Auditorfs responsibilities for the audit of the financial slatemenls Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from malerial misstatement, whether due to fraud or error, and to issue an auditor's report Ihal includes our opinion. Reasonable assurance is a high level of assurance, but is not 8 guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstaternent when it exists. Misstatements can arise from fraud or error and are considered material if, individualty or in the aggregate. they could reasonab5y be expected to inluence the economic decisions of users tsken on the basis of these financial stalements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. lo delect material misstatements in respect of irregularities, including fraud. The specific procedures for Ihis engagement and the extent to which these are capable of detecling irregularities. including fraud is detailed below.. Enquiry of management and Ihose charged wtth govemance about actual and potential litigation or claims and the identification of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged with govemance. Reviewing financial ststemenl disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of managemenl override of conlrols, including testing journal entries and other adjustmenls for appropriateness., and assessing whether the judgements made in making accounting estimates are indicative of a polential bias. Perfomiing analytical procèdures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due lo fraud. Professional scepticism in course of the audit and with audit sampling in material audit areas. Because of the inherent limitalions of an audit. there is a risk thal we will not detect all irregularities. including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from Ihe events and transactions reflected in the financial statements, as we will be le55 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 involves intentional concealment, forgery. collusion, omission or misrepresentstion. A further description of our responsibililies for the audit of the financial 5taternents is located on the Financial Reporting Council's websiie at.. www.frc.org.ukjauditorsresponsibilities. This description forms part of our auditorfs report. Use of our report This report Is made solely to the charitable COMpanS members. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so thal we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest exient pennitted by law. we do nol accept or assume responsibility to anyone other than the charitable company and Ihe charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Kevin Fisher BA FCA CTA (Senior Statutory Auditor) For and on behalf of Kingston Burrowes Audii Ltd 308 Ewell Road Surbiton, Surrey KT6 7AL 11 2024- 14
Docuslgn Envelope ID.. OC6E82D1£07B-457C-A660-F2763FFA25D7 ASYLUM SUPPORT APPEALS PROJECT (company limited by guarantee no. 04763838) STATEMENT OF FINANCIAL ACTIVJTIES For the year ended 31 March 2024 Unrestrlcted Restricted Tolal Total Funds Funds Funds Funds Note 2024 2024 2024 2023 INCOMING FROM: Donatlons and Legacies: Ir¢vestment income 428,029 276,375 704,404 654,239 2.645 2,645 1,917 708,965 720 Income from Charitable Activities 1,917 432,590 397 TOTAL 276,375 655, 356 EXPENDITURE ON: Charitable activities 383,311 276.375 659,687 615,779 TOTAL RESOURCES EXPENDED 383,311 276.375 659.687 615, 779 Net incomellexpenditurel befoie transfer Transfer between funds Net income/(expenditurel after Iransfer 49,279 (o) 49,279 39,577 12 49,279 (o 49,279 39,577 NET MOVEMENT IN FUNDS 49,279 (o) 49.279 39,577 RECONCILIATION OF FUNDS: TOTAL FUNDS AT START OF YEAR 396,863 396.863 357,286 TOTAL FUNDS AT END OF YEAR 446,142 £ 446,142 £ 396,863 The charitable Companvs income and expenses all relate to conlinuing activities. Movements in reseNes and all recognised gains and losses are shown above. The annexed notes form part of these financial statsments. 15
Do(yJsign Envelope ID.. OC6E82D1-c07s7C-A66(F2783FFA2SD7 ASYLUM SUPPORT APPEALS PROJECT (Company limited by guarantee no. Q47638381 BALANCE SHEET As at 31 March 2024 Notss 2024 2023 FIXED ASSETS Tangible assets 11,797 CURRENT ASSETS Debtors 6,811 728,449 25,850 635,049 Cash at bank and in hand 735.260 660,899 CREDITORS: amounts falllng due within one year 10 296,127 275,832 NET CURRENT ASSETS 439,133 385.067 NET ASSETS 446,142 396,863 FUNDS Restricted funds Unrestricted fvnds.. General fijnd 11 11 446,142 396,863 446,142 396,863 These Financial Statements hava been prepared in accordan wth the provisions applicable to small companies within Part 15 of the Companies Act 2006. The financial slatements were approved and authorised by the Trustees on 05112124 and signed on its The annexed notes form part of these financial statements. 16
Docusign Envelope ID.. OC6E82D1407B457C-A660-F2763FFA25D7 ASYLUM SUPPORT APPEALS PROJECT (Company limited by guarantee no. 04763838) CASHFLOW STATEMENT For the year ended 31 March 2024 2024 2023 Cash flows from operatlng activities Net movement in funds per statement of financial activities Adjustmenst for-. Depreciation charges Ilncreasel / decrease in debtors Increase / (decrease) in creditors 49,279 39,577 6,608 19,039 20,295 8,245 {18, 1931 66,315 Net cash produced by / (used inl operating activltles 95,221 95,945 Cash flows from investing artivities Purchase of tangible fixed assets 11,821) 16,4861 Net cash prodUd by/ lused in} investing activities 11,821} 16,4861 Change in cash and cash equivalents in the year 93,400 89,460 Cash and cash equivalents brought forward 635.049 545.589 Cash and cash equivalents carried forward 728,449 £635,049 Analysis of cash and cash equlvalents Cash at bank and in hnad 728.449 £635,049 -17-
Docusign Envelope ID.. OC6E82D1-G07B457C-A660-F2763FFA25D7 ASYLUM SUPPORT APPEALS PROJECT (Company Ilmttsd by guaTantse no. 047638381 NOTES TO ThE FINANCIAL STATEMENTS Forthe year ended 31 Wlarch 2024 1. ACCOUNTING POLICIES The ¢h8ritsble Company hss adopled the foll¢Ing prtnclpal actountiftg prAlcies wNch shoukl be re8d In conlunctlon wrth the Flnand81 statements $91 out on pages 17- 27. The axx)unbng polirye$ havo been appli8d eon$ist8nUythroUglul this and the pViouS year8. 88sis of prepwallon of Ilnenclalstatements Basis of preparation of finanad statements Th8 charity conslilutes a public benefit enlily as defined by FRS 102. The financial sl8lement5 have been prepared in aOrdarKe with Accounting and Reporting by Charities.. StatemErrt of Recomrnended Prxtitr ap1¢&ble to ¢harities pr&parino th¥ir a¢wuDts in accordance th the Financi81 Reporting Standard applicable In the UK and RÈpuNic of Ireland issued in OcloLr 2019, the Finan081 Repoding standard applit2bl• in Ihè Uniled Inj0M and Repuuic of Irdand IFRS 1021, the Charill8s Acl 2011, tha Comp8nles Aci 2006 and UK Genera11yAccÈpted Accounllng Practlce. The financial slaternenls are prepared on a going corttm basis under the hi5toncal cost convention. rnodified to inGlude Trrtain items at fair value. The financ1 statements are pented in sterfing wl4¢h 1$ the funttiona ¢urrency of the charity and rounded to the neast PDund. The Significant a¢¢ountino poli¢ie$ applied in Ihe preparation of thess finan¢id ststem&nts ar8 set out bdfm. Th888 wllcI8s have b88n conslently applled to all years presented unless otherwise stated. The financial ststements are prepared on a g(xng concern b5 under the h1stcftc etsst tonvention. Tht $ignffitrAnt accounting poliL?8S applitd In th8 pr6p8ration of thesè finanoal stat&m8nls ar8 Sat out below. Th888 pdKies have been cMsi8lently applied to all years presented unless otherwise stated. Fundaccountitrjg Unrestricted Funds are Incorning resources receivable or gerErated for 1he ob5eds of the charitable Company without further 8pe¢th' purFose, either by the don as Restricted Funds or bythe Trustees as Degnated Fund& Grants which arè given as contributions towards the d)alaNe Companws COEe activiU8s are treated as UnrestCted urtess otheNA88 specified bythe donor. Designated Funds are unrestricted funds earrnarked bytheTrustees for partKular pUSe. Restricted FurFds a incnming resouros which are lo be used in aC(x>ftIan with Ihe tspeLif re81ricbons imptrsed byfunders. which have b8en rasad by the charitaNt Company for wtlcular purposes. Itetn5 of Inrne are recognised in the finanoal statements when all ofthE foll(wirvJ cllteria are met". The charity has entleMent tothe funds,. any perfomance cOndlon$ have been rnet orarefully within the wntrol of ihe Gharity.. there is surriuent rtan]lY that recapt ofthe income is con%dered probable.. the amount can be rneasured rdlaNy. Grant I[Dme defÈtred wh&re there is a donor imposed or implied cmdition specifiwng lh8 time period over which the irrcom8 may b8 expended or in accordance with agreed budgets. ThE value t)f 5eryws prgvidEd by volunteèrs ha$ n¢rt b¢eft in¢ludl due t¢ Ihg uncertainly Tn estimating thè finantial valu8 to the (•ritae Company. Income tsx recoverae in relation to investmeni ine. induding bwk interest, or Gift Aid donabons is induded at the timè thè relevant Incom8 is reivaN 18
Docusign Envelope ID: OC6E82D1-C07B457C-A66(kF2763FFA25D7 Expenditure Reco9nilion Expenditure 13 recogni$ ort&there is a legal or constructive ot4ig8tion to make payment tg a third party, rt is probable th81 settlement wlll be required the amount can be measured teliably. Expendltur& indudes VAT that cannot be recover•a, and 15 reported a5 wart Of th? 8xpeTrditure towhich it re1atss. Expenditur& relating to a partul8rfUnd is allocated directly lo th fund Other eXndItUre is then apporhon8d to each fund on the b4$ or staff time spent per¥stivity. This includes 8 fair prDPOrtion orthe cost of raising and adminislering each fund wh8re th81 is allow. Charitable tompnse expeTTditure incurfèj on promding 5efviees to atyum seekers or 8UPPOrt Servi to those seeking to assist asylum seek8rs. Governaft tsjsts are the costs incurr¢d cn Dverall governan of the thatable Company. As such, they 8re mainly assoaated wlh eeting consb.tuliol and $tatuiory requirements, sud) as auditfees and c)J8ls incurred on strategic management. TDglble fixedassel$andd0Pf8ciatlon Tanglble fixed asset5 comprige fumrture and frttings, aNI ¢)ffice equipment. ar are staled at cosi1ss$ depr8cSaiion. All items c051ing mDre th8n £100 are capitdised. Tangible fixed 85sels are ated at cost less depreciation. Depreo8tion is provided 8t rate5 Gaculated in equal instslments to write off th8 cost ofthe &5seis. lesslhelr estimated residud value. wer Ih&r &xpecl&3 useful Iwes on th& fdk)wlry ba8es.' Furniture ar fittings OffiGe equipment 4 years 3 years Debtors and credifors rec•vablo/ able wilhin one year Debtors and cseditor5 with no state inlr&8t ral8 and reGeivable or payAe withln one yearare reix>réed al transtion price. Any lo$ses arasing from Impairemenl are re¢ognised expendrture. 0tInleaSe$ Flentals applicable lo leases, where substanlially dl of the benefits arnl risks or ownership remain wlh the léssor, are ¢harged aganst iTK(Yne as incurred. P¢n$ions The charitablè Comp8ny offer5 to employee contributions to their persona pension scheme5 Idefined [alribUtIon sch8mesl up to maximum of 6% of gross pay. ifterthe prototionary peri¢KI of three tnonths has b88n Served. The charitaNe Cornpany's 11a.11"eS tothe¥e $chemes are restricted io the contributions disdcsed in Note 5. Taxalion As the Company is g registered charity no pro*is1o 15 Gonsid$r&d necessary for taxation on income that is exempt under sections 466 10 493 ofthe Corpwth'on Tay Act 2010 and is awied to the tharitable objects. 19
Docusign Envelope ID-. oc8E82D1-C0757c-A66l>F2763FFA2SD7 2. INCOME Unr05tr1ctsd Restrictè Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Grants fmm Trusts énd Fowjdalions A. AWProie¢ts AB Charit8bLg Thg John Ellerman FeundalioTr Comic Reli (Charity Proi8dsl Oak Foundation Esmee Fairbam Legal EL10n foundation London Legal Support Trusi Sigrid F18using Tmst Trust for London Tudor Trust The Balcomb8 Ffiend ofASAP (Samudl M8t Migr8tion City Bridge Foundation The H&nry Smkth 02k Foundation ILiv8d Ex[rienCe) Accass to Justic8 Foundalion A51en & Overfy 44000 40,000 55,000 44,000 40.000 55,000 7S.421 50.000 43.454 10.000 75.000 35,000 34.000 15,000 3S.000 30.000 47,500 45.000 410 40,tIOO 40,000 74761 50,QOO 41071 io.ooo 74000 33,750 3AIXIO io,ooo 39.440 75,421 50.000 43.454 10,000 75.000 35,000 34.000 15,000 3S,QOO 30,000 47,$00 45.ODO 47,000 45,000 toooo 30.LVJO 30.000 5.000 5.000 TotalgraTrts fffjm trusts andfoundalions 393.000 276.375 669J75 622.022 Donalions Freshfields Heert Srnith other F8mis Events & Sponsorship other donations 1&000 16,000 16,000 15,000 14000 15,000 3.909 120 3.909 120 2,043 174 Totaldonaiions 217 TIAal DDTralion5 and LeyaGie$ 428,029 276A7S 704N04 654,239 1Come from Ch8ri18bleActivilies SeGoTrd Tier Training and othervIlle5 Other Inme 600 1.317 600 1.317 1917 397 Invesfmefttlncomo Bank lthresl 2.64S 720 TOTAL INCOME 708 965 655 56 Of the ttstal income of E708,965 retelved In 2024, £432,59D was In respact of unrestricted funds and £278.375 in respect of restricted Yunds. 20
Docusign ErTveltspe ID.. OC6E82D1-C07B457C-A660-F2763FFA25D7 3. CHARt7ABLE ACTMTIES Unrestrlcted R8stiithd Fulld$ Funds 2024 Tcknl Funds 2024 rotal Fund$ 2Q23 2024 Stsft costg (see Nde 5.1 Staff training 4tV81opment R8cruilmenl Professional Gosts Stafftmd and otherexpenses Praciice cerfifiogte Agency Fées &mployee Suppryt Pragramm& Duty Schem8 Emergency Costs Interpr8t81ion and translation Trsining deliveryl otheradwsers. Business Rates Publicity and M&Fketing Subscripticns and membership Insurance SMEII equipment and maintenance Photocopiers & Shredders Postage Bank Charge8 Office move ctsls Building rviGe E)aroe and electricty Telephone and intÈmÈt Station8ry Legal and professional fees Rent and rates Volunteerexpenses IT Support Office clÈ8nlng Sundry ExpEnses D&preci81ion of t£ngiNefixed assels other Support Cost5 Isee Notg 4.1 308,824 667 219,009 527,832 1.221 33D 26,763 1,578 337 484739 475 330 12.091 13,682 1,578 273 14599 217 316 770 770 246 992 855 6,019 3.673 11.002 I7T2 518 6.423 6.982 1.055 2J06 2,294 1,055 7272 5,774 11,5281 3,724 16 537 4,968 3080 11.5281 3,165 16 537 559 3.rt4 938 4530 99 122 14,583 519 1.626 14637 1.177 10,053 420 11,381 24.999 36,381 186 6ffj56 34778 290 4,706 3.597 407 6,608 2,693 1.960 1.715 1.741 £245 1,958 406 6.608 4A18 1.725 383311 276275 659,6VI 615 779 Th8 Trustees have taken advantage of the concession in the Charities SORP to 8dopl o natural andyss of R8SDurc&s Expended. moving away from a stricuy functional analysis. Of the lolal expenditure 01 £658,687 in 2024. £383.315 wss in respect of unrestricted fndS 8nd £276.371 in Tesp8d ot restricled funds. 21
Docjjsign Envelope ID.. OC6E82D7-C07B-457C-A661>F2763FFA25D7 OTHER SUPPORTCOSTS UnrestriGted R85triGted Funds Fund$ 2024 2024 Total Funds 2024 Tolal 2023 Aud Strategic developmenl Trustee meding$ Quality Assurance Other costs 2.068 122 2.088 375 55 287 10 18 263 55 287 10 605 157 4.603 Support C05fs in 2023-24., £eos were for uTrre5trict funds and £3,813 related lo restrided fund5. 5. STAFF NUMBERS AND COSTS Unrestricted Restricted Fuod$ Funds 2024 2024 Total Funds 2024 Tol81 Fund$ 2023 Wages and salaries Sc¢]81 security costs Pension costs 268N25 20,639 19,760 188,244 23,700 7.064 456.669 4<339 26,824 420.591 4q.153 24996 219 09 740 No employee received remuneTation of more than £60.000120fd-2024-samel. The charitable Compsry operales an aulo enrollment penOn Scheme which is oplionsl for ils employees. EmFloyees are alsolree to have g pÈrsonal pension $ch&me, in both cases the ¢harity do&$ offer to make contributions to eh emplDyee io a rnaximum of 6% of gross pay All ernoYeeS tttok upthé offÈrihis year 202312024. Total ernployee benefrt5 reGv by the key rnanagernent, including ernOyer pension ccsts, amounted to £115,917.6412022-23 £114,319.09). Number 2024 Pdumber The erage number of wple employed during the year, cdculaied on ihe ba8 of full time equlvants was.. 11.5 10.9 The numter of people aM0YEd during the y&8rwas'. 12 12 6. RELATED PARTY TRANSACTIONS AND TRUSTEE RENUMERAMON AND EXPENSES of Ihe Trust88s rec8ivwJ any r8mun8ration from tht charit2bl& CA)mpany during this orlhe wevtfXJS year. None of the Trust5 were reitnbursed any expenses of rnorethan £300 t15 orthe prewou5 year. Reirnburs9# eXpenS TeL4te only to travel costs to the Tru&ee Meetings. No Tmsle& or any other person related to th Charitab CotnFYany had any personal Itrterest In any conlract ortransion ellted into by the charttable Cc¢npany during this or Ihe previous year. There are no other rdaled parbes tri ASAP, and th&refor& there 8re no related P8rty trsaCtiOnS requiring disdosure. 7. NET INCOMING RESOURCES 2024 2023 Thi5 is stated after charging.. Audit Depreaalon Operating lease refflds 2,088 6.808 37.1S7 1,80ts 8.245 62Y 22
Docusign Envelope ID: OC6E82D1-C07B457C-A660-F2763FFA25D7 11. STATEMENTOF FUNDS 202312024 Brought Incomlng R850ur¢es Resour¢es Expended Transfers Carrfod Forward RESTRICTED FUNDS Legal and policy work 276 276A75 276 375 276,375 101 101 SUMMARY OF FUNDS General Funds Restrictsd Funds las above) 396.B63 432&90 276A75 1383,3111 1276.3751 446.142 101 396 63 708 966 669,687 Cornparati¥ infomiation fort movement in funds Is as follows.. STATEMENT OF FUNDS 202212Q23 Broughi Fornard Incoming Re50UfG95 R8sourc8S Expended Transfers Carrled Foard RESTRICTED FUNDS Legal 8nO policy work SUIAMARY OF FUNDS 292.022 292.D22 292 022 292,022 General Fund5 357.286 363.334 292.022 e55 356 1323,7571 292,022 615,719 396,863 Restrided Funds las above) 357 286 356,863 t2. ANALYSIS OF NET ASSETS 8EN FUNtIS 202312024 Unrestrlctsd Fund5 D05ignatod General R•strlcted Funds Funds Funds Totsl Funds Tangiblefixed a55et$ Net Gurrent assets 7,009 439.133 7,009 446.142 ANALYSIS OF NET ASSETS BEfwÉÈN FUNDS 202212023 UnTe51riGted Funds Designated General Re5trictsd Fund$ Fund5 Totsl Funds Tangiblef5xed assets Nel Current A56ets 7,905 439A34 447.339 7.905 439 13. OPERATING LEASE COMAIITMENTS Thetotal future minimum lease payrnents due und8r non-cancdlable operating basés ar8 as follows.. Other operdting le06e$ 2024 2023 wrtTrln one year (kn8 tofivE years 23,184 22,715 26,112 44879 1& CONTtNGENT ASSETS Totd granl fuThling awarded as at 31 Marth 2024 but not yet reCvEd and TewJnisl as Income dueto recojnition Criteria not being met, amountsto£827,29712023- £1.116.2381 TipJ gront èXP8nthture award a$ ot 31 March 2023 but not yet paid and rEcognised as eypentlitur8 dueto reccgnthon criteria not beino met, amounls tc £827.29712023£1,116,2381. These lla11111eS rdatetrj thè Income rnentioned aly)ve, ond w111 not become payatl8 unl8SS the irKoTDe is w•ved. 1& GOING CONCERN D8SPite the raise in inflotyon and otP*r en0m0M1cch1enes caused by Ihe COVED 19 pandernsc, Brexit and the war bolw88n Russk8 and Ukraine. thert are no materièl uncertainities aboutthe ability to conlinlue. 24
Docusign Envelope ID= OC6E82D1.C07B457C-A66(>F2763FFA25D7 . TANGIBLE FIXED ASSETS Furnitu Office and rrtings equipment Total Cost At l April 2023 Diswsals Addilions 3,039 45,995 49,034 1,821 47,816 1,821 50,855 Al 31 March 2024 3,039 Depreclatlon At l April 2D23 Chsrge forthe year ReaS on disposal At 31 Mar¢h 2024 3.odo 34,198 6,608 37,238 6,608 40,806 43,845 Net book valuo Al 1 April 2023 11,797 11,797 At 31 Mard) 2024 7,009 f,009 9. DEBTORS Due wlthln one year 2024 21123 Prepayments Other debtors and a¢xwEd irKx)me Tax and social secjjrity Season Ticket Sal*ies and wages Childcare Vouchar 6,096 17,100 8,7 715 10. CREDITORS: AMOUNTS FALUNG DUE IMTHIN ONÉ YEAR 2024 2&23 Traé8 ¢ditOrS Accruals for gran15 yble Olhtsr creditors and accruas Salarie5 ar Wages IncoMèTax 8nd olhèrtaxes Pensions payab5e Childczre Deferred grant income 13,440 3,965 6,323 24 12,325 4,838 4,235 43,033 4,805 2S9,178 219,528 296,127 275.832 Deferred incom? Balance al 1 April 2023 AmDunt relvased to Incorning re5gurGe$ Amount deferred in the year Balance ai 31 MArch 2024 219,528 1219,6281 2S9,178 259 178 191.876 f191.8T6? 219 528 219 528 23