Charity regTStratlon number 11056251England and Wales) Company registration number 04763838 ASYLUM SUPPORT APPEALS PROJECT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ASYLUM SUPPORT APPEALS PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | |
|---|---|
| N Parker | |
| M Edge | |
| M Oghanna | |
| M Saki | |
| I Greener | |
| L Mponela | |
| S Syed (Appointed 23 May 2024) | |
| M Spencer (Resigned 23 May 2024) | |
| D Garratt (Resigned 19Nov 2024) | |
| A Mckenzie (Resigned 19Nov 2024) | |
| S Taal (Resigned 10 Feb 2025) | |
| S Whitehall (Resigned 23 May 2024) | |
| Charity number (England and Wales) | 1105625 |
| Company number | 04763838 |
| Registered office | Studio 11 & 12 |
| Container City Building | |
| 48 Trinity Buoy Wharf | |
| E14 OFN | |
| Auditor | K Fisher BA FCA CTA |
| Kingston Burrows Audit Ltd | |
| 308 Ewell Road | |
| Surbiton | |
| Surrey, KT6 7 AL | |
| Bankers | Barclays Bank Pie |
| 128 Moorgate | |
| London, EC2M 6SX | |
| Co-operative Bank Pie | |
| 1 Balloon Street | |
| Manchester, M60 4EP | |
| Triodes Bank | |
| Deanery Road | |
| Bristol, BS1 5AS |
ASYLUM SUPPORT APPEALS PROJECT CONTENTS Page Trustee's report Statement of trustee's responsibilities Independent auditor's report 10-11 ststement of financial activities 12 Balance sheel 13 Statement of cash flows 14 Noles to the financial statements 15-26
ASYLUM SUPPORT APPEALS PROJECT TRUSTEES, REPORT For the year ended 31 March 2025 The Trustees present their Report and Financial Statements for Ihe year ended 31 March 2025. The Trustees confirm that Ihe Report and Financial Statements comply with current statutory requirements, the requirements of the charitable Company'5 governing document and the 'A¢counting and Reporting by Charities.. Statement of Recommended Practice, applicable to charities preparing their accounts in aGGordance 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 Asytum Support Appeals Project was incotporated on 14 May 2003 as a charitable Company Limited by Guarantee without a Share Capital. The Company was then registered as a charily on 25 August 2004. The governing document is a Memorandum and Articles of Association dated 30th April 2013. Recrultment and Appolntment of Trustees Trustaes are appointed in accordance with Ihe Articles of Association of the charitable Company, by being elected lo serv8 by tha existing Trustoes. The Trustees govem the charitable Company through a Management Committee comprising themselves and others who attend in an advisory capacity. Because the charitable Company focuses its work on asylum seekers it seeks lo ensure that the Trustees reflect the specrfiG needs of this group of beneficiaries through the diversity of the skills and knowledge of the Trustees as a governing body. Induction and Training of Trustees New Trustees are inducted in accordance with a Management Committee Recruitment and Induction Policy. New Truslees are invited to observe a Management Committee meeting 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 procedures, including equal opportunities, health and safety. safeguarding and financial procedures. Each new Trustee also has an induction session with the Director, where Ihey are briefed on how the organisation works, the content of recent Management Commiltee meetings, and may observe ASAP'S woth 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 twelve members who meet 5 times a year and are responsible for the governance 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 staff - a Director. Deputy Director, Head of Legal, Policy and Research Manager, Duty Scheme Co-ordinator, Legal Advisor. PoliGy and Research Officer, Training Coordinator, Duty Scheme Assistant, Finance and Operations Officer, Women's Legal Adviser and Duty Scheme Legal Officer (from August 24)- Around 35 volunteer solicitors and barristers provide legal advice and advocacy skills on a pro bono basis at the First-tier Tribunal (Asylum Support). Responsibility for day-to4ay management of the ch3rit8ble Company is delegated to thè Director. The Director reports to the Management Committ8e on all aspects of the charitable Company's work and development, as well as ils progress against the Strategic Plan.
Risk Management The Management Commiltee continually VIewS the major risks to which ASAP is exposed. A risk register is reviewed quarterly and shows that appropriate systams have been established by ASAP to prolect ilself from a variety of risks. These include policias and procedures. such as Data Protection Policy, Equal Opportunities Policy, Health and Safety Policy. Confidentiality Policy. insurance cover, syslems of stsff supervision and appraisals, and regular monitoring systems. ASAP considers at each bimonthly trustee meeting whether ASAP is a going concern, having first r8viewed 12 rnonth cash forgcasts, and the risks highlighted in the regisler. Where the risks can be miligated further, the stsff members and Trustees take steps to address them in order to manage ASAP'S risks. The most significant rlsks that we see as faclng the charitable company are: With charities of our siza there is a risk of not being able to find adequate funding sources to mantain our objectives in the future. This is compounded by the cost of living increases and changes lo funder strategies. We mitig8t& againsl this risk through a regularly updated fundraising strategy, 12 month cash flow forecast and closè monitoring of income and expenditure, including a risk adjustment when forecasting budgeted income, to identify and address funding gaps well ahead of time. Fewer homeless people are able to appeal a wrong refusal of support, because of a lack of organisalions providing accessible advice on asylum support appea15 around the UK, combined with Homa Office policies and practices. We carried out research on this in 2024, and are working to influence the Home Office's AIRE contract which funds advice on asylum support. We are also investing in new online tools to h&lp people appeal rf they cannot find a local organisation. Objectives and Actlvitles for the Public Benefit The Trustees have had due regard to the Charily Commission's general guidan on public benefit when reviewing the charitable Company's work and planning for its future work, and ensured that the work will contribute to its aims and objectives. ASAP'S 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 nol limited to, tho provision of legal advice, reprasentation and other assistance- The advancement of educalion through the provision of training to persons to enable them to give legal advice and representation and other assistance to people seeking asylum. ASAP vIewS its objeclives, activities, outputs and oulcomes regularfy through monitoring, and uses its strategic and operational plan to monitor its progress. Fundraising ASAP does not undertake materÈal fund-raising activities from the general public. We do not sulFcontract other entities to act on our behalf to fundrais&. Related parties ASAP has no related parties between itself and any othar charities or organisalions with which it cooperates in the pursuit of its charitable objectives.
Achievements and Performance Overview The Asylum Support Appeals Project (ASAP) is a small national charity working to reduce destitution of asytum seekers by defending their legal right to food and shelter. We do this by. Providing free legal advice and representation at for people seeking asytum who have been refused support or had their support discontinued by the Home Office; Running a second tier advice line, an online network of advisors, and training on asylum support law and asylum SL¢PPOrt appeals. and Engaging in policy, advocacy and litigation work to challenge unlawful and unjust policies and prodI1reS on asylum support. Key targets and achlevements agalnst these objectives for 2024-25 ASAP represented or advisad 242 people in relation to thoir appeal at the asylum support tribunal lat least 298 including family members). We represent6d 46Q/o of all appeals where it was possible for us to do so. Of those we assisted, a very high 77 % resulted in access to asylum support. ASAP answered 792 calls on our advice line (an increase from last year and far excèeding our target of 600) from 304 different organisations and 112 individuals within the asylum system. ASAP trained 2528 advisors from 279 organisations, more than twelve times our target of training 200 advisors. ASAP worked to achieve ch8nge to unlawful and unjust Hom8 Office policies.we successfully defended the right to appeal where the Home Office wrongly withdrew someone's asylum claim leg for not replying to a letter the Home Office sent to the wrong address) and then evicted them. We persuaded the Home Office to improve the quality of their data on addresses, to reduce Homè Office admin errors which result in people being left homeless. We commissioned research into asylum support advice deserts across the UK, and used the findings to highlight changes required to the Home Office's contract on advice (th8 AIRE contract}. With other organisations, we persuaded the Home Office to adopl minimum standards when responding to domestic abuse. Legal Representation Free legal representation and specialist legal advice is provided through a duty scheme, for people seeking asylum who have asylum support appeal hearings at the First-Tier Tribunal (Asylum Support) in London. Because Ihere is no public funding available for these appeals outside Scotland land Scottish lawyers often lack capacity to pick up appeals), the vast majority of appellants do not have leg21 representatives to argue their case. ASAP is the only organisation which provides regular legal representation for asylum support appeal hearings. The setvice is open lo all people with appeals at the tribunal. Where there is limiled capacity priority is given on the basis of level of vulnerability andlor complexity of case. During 2024-25 ASAP provided assistance in occasional remote telephone or video appeals alongsidg written represgntations and in-person hearings. The duty scheme provides free legal rapresantation 5 days per week. In 2024125 we received 463 referrals from over 100 organisations across thè UK. In addition there were 413 self-referrals from people who could not find a local organisalion to hèlp thém. This is nearly half of all referrals, much higher than in previous years. Our research found that people struggl& to accass local advice now the Home Office accommodates people in remote areas. Overall, we supported 242 appallanls at the tribunal (298 including family members). This is 46 % of people where w& had permission to assist. A very high 77 % of people became eligible for support following our assistance. With the inclusion of family members, this means that a total of 166 people either rètained their pre-exisling support or gained access to support, inst&ad of facing dastitulion.
People asslsted at appeal by ASAP, 2024125 Duty Scheme Total appellants assisted by ASAP 180 160 153 140 119 120 112 97 loo 80 60 40 18 23 1618 2321 18 20 21 17 21 17 19 23 16 20 14 Apr May 2023-2024 Jun Jul Aug 2024-2025 Sep Oct Mov Dec Jan Feb Mar Total number of appeals115ted 2024-2025 A larg8 number of people who recetved legal representation from ASAP came from countries with well documented and publicised human rights abuses, political instabilities and serious security issues. 740/0 were male and 26 % female, while 130/0 were families wilh children. 78Q/o of people we assisted presented with one or more vulnerability (for example torture suNivors, physical or m8ntal health issues). rising to 810/0 amongst women. This y8ar 450/0 of app8als related to section 95 support (fr)r people with ongoing asylum claims) and 550 related to section 4 support (accommodation and financial support for some people who have been refused asylLsm and meet tight criteria lo show that they are unable to leave the UK through no fault of their own). The proportion of successful appeals increased to 77 /0, showing that many people are refused support despite meeting th8 criteria. The proportion of people appealing a refusal of supporl dropped again for s8ction 4 support this reducBd from 410/D in 2019120 to just 5.5 /0 in 2024. for s95 supporl it reduced from 21 /0 in 2019 to 4 % in 2024. We researched the reasons for Ihis drop, so that we could understand why people were not appealing. We published the research in June 2024 it found that many people struggle to access advice on how to appeal. In 2025126 we will talk to the Home Office about incorporating appaals into the next AIRE conlract.we will develop online materials to help people appeal wrong support refusals by themselves, where they cannot access local advice. Feedback from people we represented showed that they overwhelmingly value the support and advice of ASAP at appeal. 180/0 of those we represented gave us feedback, 99% was positive. Comments included: o 'The 8dvocate was very clear. His explanations were clear and he was very prof8ssional in his approach. This encouraged me and gave me hope, o 'Thbr8 ware specific questions about specific issues, I really couldn¥ have achievgd anything on my own, you need to have legal knowledge, thank you, o .1 was in contsct wtih ASAP from the beginning of my appeal prOsS and they have been incredibly helpfiil throughout this process. (The advocate) gave me a rundown of what was going to happen and the questions I may likely face, in addition his words of Confiden about the likelihood of us winning the app&81 lifted my confidence and ability to answer questions during the trial,. o 'As a n7igrant who s not familiar with lég81 procedures and laws of Ihis country its a tuming point to have a advocate who can explain the real situation, strengths and w8aknesses.'
second.tier Advice Line, Training and Information Sharing ASAP'S Advico Line, which is open Ihree days a week, gives free legal advice on asylum support and asylum support appeal issues to advisers working in voluntary and other organisations throughout the UK. This is so that asylum seekers can recaive high quality advice about asylum support in the local organisation to which they have access. We took 792 calls from advice agencies across the UK, an increase from last year. Calls were mainly related to s95 and s4 support (44 % ) with a smaller proportion relating to schedule 10 support113 % ). We again saw an increase in calls from people looking for an immigration lawyer - something we cannot hdp" with but which is indicalive of the widespread collapse of legal aid advice for asylum claims. A much wider breadth of organisalions called the advice line this year - 304 different organisations (a 60 % increase on last year) from NGOS to statutory agencie5 and solicitors, and 112 individuals. 29/0 of calls related to women's cases and 150k related to families. Advice Line calls loo 82 83 83 78 80 6£È3 62 66 62 61 60 60 11 38 2023-2024 20 APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR We again broke our Iraining record this year, delivering 2528 Iraining sessions, over 12 times our target of 200, from 279 different organisations. We trained 347 people through live webinars and online meetings. 398 through pre-recorded webinars, 44 face to face and 1293 people vie e-learning. 393 people were trained as part of our women's project and we Irained 53 people via a partnership Iraining programme for public sedor workers in social care, health care, housing and schooling. Overall, across all our training platforms. we continue to receive very good feedback. 1 OOOA of webinar trainees and 970A of e-leamers said Ihe training increased their knowledge of aSuM support law. Comments included.. '{Th8 trainer) is amazing at bakIng down case law and complex processes into understandable Sftuations,. 'We are incredibly reliant on all ASAP acfivifies, to be able to do all of that work to the b8St of our ability. All staff that join our seNice are put through 811 Ihe ASAP tr8ining courses, the e-learning modules and then any other trainings that beconle available... That support infrastructure is so vital for a team and organisation of our size.... It would not b8 an option for our organisation to pay for the amount of training that we 8ocess from ASAP, the fact th8t there is that much quality training tgsources available for free is so fantastic. Our Asylum Support Advice Nelwork (ASAN) googlegroup continued to grow to 1407 members, providing a unique forum for asylum support advisors from all over the county. We gave 65 asylum support policy and Practi updates and held two meetings for ASAN members to share best practice, disCUSS trends and learn from external speakers. Feedback on the network includes.. 'Sharing knowledge, building se¢toral knowledge and confi'dence and connections. Reducing isolation, Really valuable. l actually think it has helped with slaff (my) morale at times - seeing we aren't alone, and knowing how many skilled people there are out there working for the best.. '(ASAP) are an integral part of the asylum and immigration sector. ASAN is particularly useful as it supports advisers in the wider advice sector and brings them together daily for mutual help,.
Policyi Advocacy and Lltigation Work As part of ASAP'S policy and advocacy strategy we identifièd 5 key areas to direct our policy work for 202 25: Ensuring that the new Home Office guidance on domestic abuse is implemented effectively Improving Home Office safeguarding prOdureS in asylum accommodalion Increasing accass to advice about asytum supporl and appeals Holding the HonTé Offica to lawful conduct and high standards in their decision making Ensuring that appeals are run in a fair way Facilitating discussions between decision makers and people living in asylum support Our policy and advocacy work achièved the followlng in 2024125: Domestic Abuse - working with other organisations, we persuaded the Home Office to adopt minimum standards for responding to domestic abuse, published on the International Day for the Elimination of Violence Against Women. Evictions following wrong asylum claim withdrawals - in their rush to clear asylum claims, the Home Office sent letters to the wrong address, then withdrew people's asylum claims and evicted them because they did not reply. The Home offi tried to aigue thal people should not be able to appeal, even though they were making people homeless due to their own admin error. We advocated at the Asylum Support Tribunal and then in court, to ensure peop16's right to appeal was protected. In Mafch 25, the judge decided that people's right to app8al should indeed be retained. Access to advice about asylum support - we commissioned research which was published in June 2024. to explore why a much smaller proportion of people appeal when they are refused support (down from 410A in 2019 to jusl 5.50/0 in 2024). Given that 77°/0 of appeals we assisted in were successful last year. it is not unreasonable to assess that if they do not appeal, many people are left destitute despite meeting the criteria for support. We used the research findings to identify ch8nges that should be made to the Home Office AIRE contract (which funds one organisalion to give advic8 on asylum support across Ihe UK). vwth a vlew to incorporating these changes in the 2026 contract break olausB and the 2029 future iteration of the contract. We worked with olher organisations to highlight the need for a longer notice period before newly granted refugees are evicted from their accommodation, as people were being evicted into homelessness because of lack of time lo find alternative housing, which was increasing pressure on Local Authorities. In December 24 the Home Office piloted an increase to 56 days, notice. We set out our priorities for change when Ihe new government came into power in July 2024. In December 24, when meeting the Minister, we highlighted the need for an increased focus on safeguarding, a new model of ac¢ommodation, a review of the Home Office's private contracts on advice and attommodation, and a focus on community cohesion.
Financial Review Results The total net incoming resources for the year was £14,209 details of which are shown in the Statement of Financial Activities on page 12. Total incoming resources for the year increased by just under 4 % at £737,083 compared to £708,966 for 2023124 Total outgoing reSoUrS for the year increased by jusl under 100/0 at £722,874 compared to £659.687 for 2023124 Grants for the following year in advance of thè specified expenditure for which they were given ware treated as deferred income, as set out in more detail in Note 11 to the accounts. Funds and Reserves The level of reseNes at 31 March 2025 were £460,351 (all unrestricled). In accordance with its draft updated reseNes policy for 2026. ASAP aims to have an unrestricted general reserve of £412,286 to cover a drop in income, unforeseen events andlor the costs of closure. The trustees will decide in the November 2025 meeting whether to designate £45k of the additional £48,065 towards expenditure for 2026127 to fund ASAP'S strategic developments in line with its new 5 year strategy, and to provide financial security given that a number of ASAP'S multi-year grants end in March 2026. This would leave ASAP with just £3065 higher free reserves than is required by its policy. The reserves policy is reviewed annually. This report reflects the period 1st April 2024 to 31st March 2025. We anticipate likely pressure on grants in coming years, as funders, overall levels of avai5able grants reduce in line with the reslricting economy and increased costs of living. Although a small proportion ot ASAP'S income comes from individual donations, it is reasonable to assume that this may reduce, alongside income from training. Plans for Future Periods As ASAP has developed financially, wa have also expandad our remit wtthin our charitable objectives and this is evident in our new Strategic plan for 2025-2030. We will expand our service in line with recommendations within our research, developing online materials to help advisors from small local organisations, and people who cannol access local advice. to submit appeals. We will continue to discuss the AIRE contract with the Home Office, with a view to increasing high quality advice on asylum support across the UK. Wa will continua to persuade the Home offi to invest in connecting their data systems so they send correspondence to the righl addréss. We will continue lo advocate that people should have the right to appeal where the Home Office tries to evict them for not replying to a letter that was sent to the wrong address. We will respond to thé Home Office's announcement of plans for punitive asylum support policies. We will take slaps to ensure that women experiencing domestic abuse, and people with additional health needs, can access safa housing. We will explore whether we can increase capacity to expand our advice line. We will recruit new pro bono volunteers so that we can expand our free legal representation. Wè will continuo to facilitate discussions with people living on asylum support to Influen ASAP'S work and the asylum support system. We will develop our IT infrastructure and wellbeing support.
Statement of Trustaes, Responsibilities The Trustees (who are also Directors of Asylum Support Appeals Project for Ihe purposes of company law) are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under cornpany law the trustees must not approve the financial statements unless they are salisfied that they give a true and fair vi8w of the state of affairs of the charitable company and of the incoming resources and application of resources, including ihe income and expenditure of the charitable company for that period. In preparing thes8 financial statements, the trustees are required to- sglect suÉtable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP 2019 (FRS 102)., make judgements and estimates that are reasonable and prudent. Stale whether applicabla UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going ¢oncem basis unless it is inappropriate to presume that th8 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 position of the charitab18 Company and to enable them to ensure that the financial statements Gomply with tho Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and hen for taking reasonable steps for prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audtt information ol which the charitable companvs auditor is unaware. and the trustees have taken all steps that th8y ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of the infomiation. Remuneration Policy ASAP'S salary policy sets out the framework by which all staff salaries are set. The salary policy ensures a transparent mechanism for deciding upon the grading of posts, review and appeal. Staff salaries are based around the National Joint Council (NJC) local government scales. The poliw is reviewed and approved every year by the Management Committee. Small company exemptlons This report has been prepared in accordan Wbth the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The financial statements were approved and authorised by the Trustees on 24111125 and signed on its bèhalf by.. Mary Oghanna (Chair) Date: 4 Dember 2025
ASYLUM SUPPORT APPEALS PROJECT STATEMENT OF TRUSTEE'S RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The truslees. who are also the directors of Asylum Support Appeals Project for the purpose of company law, are responsible for preparing the Tnjstee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice>. Company law requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of the and of the incoming resources and application of resources, induding Ihe income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to- select suitable accounting policies and then apply them consistently., obseNe Ihe methods and principles in the Chartties SORP., make judgements and estimates thal are reasonable and prudent.. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the will continue in operation. The trustees aré responsible for keeping adequate accounting records thal disclose with reasonable accuracy at any time the financial position of the and enable them to ensure that Ihe financial statements comply with the Companies Acl 2006. They are also responsible for safeguarding the assets of the and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities.
ASYLUM SUPPORT APPEALS PROJECT INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ASYLUM SUPPORT APPEALS PROJECT Oplnion We have audited the financial statements of Asylum Support Appeals Project (the ") for the year ended 3q March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including signtFicant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Slandard 102 The Financi81 Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs a$ at 31 March 2025 and of its incoming resources and application of resources, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Audtting (UK) (ISAS {UK}) and applicable law. Our responsibilities under those standards are further described in Ihe Auditoffs responsibilities for the audit of the financial slatements section of our report. We are indèpendent of the in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other elhical responsibilities in accordan with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not idenlified any material uncèrtainties relating to events or conditions that, individually or collectively, may cast significanl doubt on the 's abilily lo continue as a going concern for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of Ihe Irustees with respect to going concern are described in the relevant sections of this report. Other infomiation The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover Ihe other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read Ihe other information and, in doing so, consider whether the olher information is matertally inconsistent with the financial statements or our knowlèdge obtained in the course of the audit, or otheNise appears to be materially misstated. If we identify such material inconsistencies or apparenl material misstatements, we are required to determine whether this gives rise to a material misslatement in the financial statements themselves. If, based on the work we have performed, we Gonclude that Ihere is a malerial misstatement of this other information, we are required to report that fact. We have nothing to rèport in this regard. Matters on which we are required to report by ex¢eption We have nothing to report in respecl of the following matters in relation to whi¢h the Charities (Account5 and Reports} Regulations 2008 requires us to report to you if, in our opinion- the information given in the financial statements is inconsistènt in any malerial respect with the trustee's report., or SLrfficient accounting records have not been kept., or the financial statemenls are not in agreement with the accounting records- or we have not received all the infomiation and explanations we require for our audit. 10-
ASYLUM SUPPORT APPEALS PROJECT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ASYLUM SUPPORT APPEALS PROJECT Responsibilltles of trustees As explained more fully in the statement of trustee's responsibilities, the Irustees, who are also the directors of the for the purpose of company law, are responsible for the preparation of the financial slalements and for being satisfied that they give a true and fair view, and for such internal control as the truslees determine is necessary. to enable the preparation of financial statements that are free from material misstalement. whether due lo fraud or emr. In preparing the financial statements, the trustees are responsible for assessing the 's ability to continue as a going concern, disclosing, as applicable, matters related to going conGem and using the going concern basis of accounling unless the trustees either intend to liquidale the charilable company or lo cease operations, or have no realistic altemative but to do so. AudltoVs responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Acl 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial slaternents as a whole are free from material misstatement, whether due to fraud or error, and lo issue an auditor's report that indudes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducled in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregale, they could reasonably be expecled to influence the economic decisions of users taken on the basis of these financial statements. The extenl to which our procedures are capable of detecting irregularities, including fraud, is detailed below. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11 www.frc.org.uklaudilorsresponsibililies. This description forms part of our auditols report. Uso of our report This report is made solely to the Charity's trustees, as a body, in accordance with Part 4 of thè Charities {A¢¢ounts and Reports) Regulations 2008. Our audil work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charlS trustées as a body, for our auditwork, for this report, or for the opinions wè have formed. Kevin Fisher BA FCA CTA (Senior Ststutory Auditor) For and on behalf of Kingston Burrows Audit Lld 308 Ewell Road Surbiton, Surrey KT6 7AL Dale.. . 11
ASYLUM SUPPORT APPEALS PROJECT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restricted funds funds 2D2S 2025 Total Unrestricted Restricted funds funds 2024 2024 Totsl 2025 2024 Notes Income from: Donations and lega¢ies Charitable activities Investments 413.392 925 2.960 319,806 733,198 925 2,960 428.029 1,917 2,645 276,375 704,404 1,917 2,645 Total income 417,277 319.806 737.083 432,591 276,375 708,966 Expenditure on: Charitable activities 403.068 319,806 722,874 383,312 276,375 659,687 Total expenditure 403.068 319,806 722,874 383,312 276.375 659,687 Net income and movement in funds 14,209 14,209 49,279 49.279 Reconciliation of funds: Fund balances at 1 April 2024 446,142 446,142 396,863 396,863 Fund balan¢es at 31 March 2025 460,351 460,351 446,142 446,142 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 12-
ASYLUM SUPPORT APPEALS PROJECT BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 16,640 7,010 Current assets Debtors Cash at bank and in hand 13 6,733 733,265 6,811 728,449 739,998 735,260 Creditors: amounts falling duè within one year 14 1296,287} (296,128) Net eurrent assets 443.711 439,132 Total assets less current liabilities 460,351 446.142 The funds ofthe Unrestricted funds 18 460,351 446,142 460,351 446,142 The company is enttlled lo the exemption from Ihe audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. although an audit has been carried out under section 144 of the Charities Act2011. The directors acknowledge Iheif responsibilities for complying wtih the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with seclion 476. These financial statements have been prepared in accordan with the provisions applicable to companiès subject lo Ihe small companies regime. The financial statements were approved by the trustees on ....24111125............ M Oghanna Chair IJE&d8e (Dec 8, 202 Trustee 1"16..28 Gmn Company registration number 04763838 (England and Wales) 13-
ASYLUM SUPPORT APPEALS PROJECT STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flovts from operating activltles Cash 9enerated from operations 22 16,233 92,577 Investing activities Purchase of tangible fixed assets Investment income receivèd (14,378) 2,960 (1,821) 2,645 Net cash {used in)Igeneratsd from investing acttvÉties (11,418) 824 Net cash generated from financing activities Not increase in cash and cash equivalents 4,815 93,401 Cash and cash equivalents at beginning of year 728,449 635,049 Cash and cash equivalents at end of year 733,265 728.449 14-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Asylum Support Appeals Project is a private company limited by guarantee incorporated in England and Wales. The registered office is Studio 11 & 12, Container City Building, 48 Trinity Buoy Wharf, E14 OFN. 1.1 Accounting convention The financial statements have been prepared in accordance wilh the 's governing documenl, the Companies Act 200S, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "AcGounting and Reporting by Charilies.. Statement of Recommended Practice applicable lo charities preparing their account5 in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland IFRS 102)" The is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and lo include investment properties and certain financial inslruments at fair valuel. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements, the trustees have a reasonable expectation that the has adequale resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis Df accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Irustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or granlors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial st81ements. Endowment funds are subject to specific conditions by donors Ihat Ihe capital must be maintsined by the . 1A Income Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on reipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of Ihe amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or othenmise if the has been notified of an irnpending distribution, the amount is known, and receipt is expècted. If the amount is not known, the leg2Cy IS treated as a contingent asset. 15-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued} 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. il is probable that a transfer of economi¢ benefits will be required in settlement. and the amounl of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each adiviiy are made up of the total of direct cosls and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which Contribute to more than one activity and support Costs which are not attributable to a single activity are apportioned belween those activitie5 on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of depreciation and any impaimient lossès. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their usefvl lives on the following bases.. Fixtures and fittings Computers 4 years straight line 3 years straight line The gain or loss arising on the disposal of an asset is determined as the differénce beeen the sale prOedS and the Garrying value of the asset, and is recognised in the statement of financial activities. 1.7 IMpairnnt of fixed assets At each reporting end date. the reviews the carrying amounts of its tangible assets lo determine whether there is any indication thal those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to dètermine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank ovèrdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instrumenls Issues, of FRS 102 lo all of its financial instruments. Financial instruments are re¢ognised in the 's balan¢e sheet when the becomes party to the ¢ontractual provisions of the instrumenl. Financial assets and liabilities are offset. with the nel amounts presented in the financial ststements, when there is a legally enforceable right to sel off the recognised amoLtnts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price including transaction cosls and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 16-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless Ihe arrangement constitutes a financing transaGtion, where the debt instrument is measured al the presenl value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are nol amortised. Debt inslrumenls are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operalions from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are psented as non-curTent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the 's contractual obligations èxpire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's SetvIS are received. Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide lermination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due. Critical accounting estimates and judgements In Ihe applicalion of the 's accounting policies, the trustees are required to make judgements, eslimates and assumptions about the carrying amount of assets and liabilities Ihal are not readily apparent from other 50ur¢es. The èstimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Aclual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimatès are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of Ihe revision and future periods where the revision affects both current and future periods. Income from donatlons and legacies Unrestrlcted Restricted funds funds 2025 202S Total Unrestricted Restricted funds funds 2024 2024 Totsl 202S 2024 Donations and gifts Grants 37.346 376,046 37.346 695,852 35,029 393,000 35,029 669,375 319,806 276,375 413,392 319,806 733,198 428,029 276,375 704,404 17-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legaGies (Continued) Unrestricted Restricted fvnds funds 2025 2025 Total Unrestricted Restrtcted funds funds 2024 2024 Total 2025 2024 Donatlons and gifts Freshfields Herbert Smith Freehills Events & Sponsorship Other Donations 18.000 18.000 18,000 18.000 16,000 15,000 3,909 120 16,000 15,000 3,909 120 1,346 1,346 37,346 37,346 35,029 35,029 Grants AB Charitable The John Ellerman Foundation Comic Relief (Charity Projects) Oak Foundation Esmee Fairbairn Legal Education Foundalion Sigrid Rausing Trust Trust for London Tudor Trust The Balcombe Trust Henry Smith foundation Access to Justice Strategic Litigation Fund City Bridge Foundation Paul Hamlyn Foundation Friend of ASAP Migration Foundation Community Justice fund London Legal Support Trust Allen & Overy 44,000 44,000 44,000 44,000 41,000 41,000 40,000 40,000 10.380 10.380 55,325 50,000 55,000 55,000 75,421 50,000 55,325 75,421 50,000 50,000 36,666 17,199 53,865 43,454 43,454 75,000 35,000 34,000 15,000 45.000 30,000 75,000 45,500 45,500 33,000 15,000 45,000 90,000 13.462 53,320 50.000 35.000 39,000 12,000 35,000 33,000 15,000 34,000 15,000 45,000 90,000 13,462 53,320 45,000 30.000 47,500 47.500 50.000 35.000 39,000 12,000 35,000 30,000 35,000 30,000 10,000 10,000 10,000 5,000 10,000 5,000 376,046 319,806 695,852 393,000 276,375 669,375 18-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activities Unrestricted Unrostri¢ted funds funds 2025 2024 Charitable activlties Second Tier Training and other activities Other income 600 1.317 925 925 1,917 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 2,960 2,645 19-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on ¢haritable activities Charitable activities 2025 Charitable activities 2024 Direct costs Slaff costs Depreciation and impairment other Staff Costs Professional Costs Inlerpretation & Translation Practice Certificates Duly Scheme Emergency Costs Recruitment Publicity & Marketing Subscriptions & Membership Insurance Rent & Rates Telephone & Internet 586,228 4,747 4,480 17,208 9,843 397 139 1,453 8,040 9,695 5,163 40,588 15,478 527,832 6,608 3,569 25,753 9,892 337 246 330 1,055 7,273 5,774 36,380 14,583 703,459 639,632 Share of support and governance costs (see note 7) Support Govemance 15,330 4,085 15,637 4,418 722,874 659,687 Analysis by fund Unrestricted funds Restricted funds 403,068 319,80S 383.312 276,375 722,874 659,687 -20-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support Costs allocated to activilies 2025 2024 IT Support Pholocopier & Shredder Office Cleaning Bank Charges Building Service Charge & Electrcitiy Office Costs Small Equipment & Maintenance Volunteer Expenses Sundry Governance costs 5,603 3,714 2,683 6,656 3,724 3,597 537 1.522 535 (1.528) 186 408 4,418 1.867 956 507 4,085 19,415 20,055 Anatysed between: Charitable activities 19,415 20,055 2025 2024 Governance costs comprise: Audit fees Strategic Development Trustee Meetings Quality Assurance Other Costs 1,920 1,511 654 2,088 375 55 1,890 10 4,085 4,418 Net movement in funds 2025 2024 The net movemenl in funds is stated after chargingl(crediting): Fees payable for the audil of the charity's financial statements Depreciation of owned tangible fixed assets 1,920 4,747 2,088 6,608 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the during the year. Three trustees were reimbursed a total of £371 for Iravel and subsistence. 21
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees The average monthly number of employees during the yoarwas: 2025 Number 2024 Number 11 12 Employment costs 2026 2024 Wages and salaries Social security costs Other pension costs 505,819 50.096 30,313 456,669 44,339 26,824 586.228 527,832 The number of employees whose annual remuneration was more than £60,000 is as follows.. 2025 Number 2024 Number 60,001- 70.000 Remuneration of key management personnel The remuneration of key management personnel was as follows.. 2025 2024 Aggregate compensation 122,183 115,918 11 Taxation The charity is exempt from taxalion on its activities because all ils income is applied for chafitable purposes. -22-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assets Flxtures and fittings Comput&rs Totsl Cost At 1 April 2024 Additions 3,040 47,815 14,378 50,855 14,378 At 31 March 2025 3,040 62,193 65,233 Depreciation and impairment At 1 April 2024 Depreciation charged in the year 3,040 40,806 4,747 43,846 4,747 At 31 March 2025 3,040 45.553 48,593 Carrying amount At 31 March 2025 16.640 16.640 At 31 March 2024 7,010 7.010 13 Debtors 2025 2024 Amounts falling due within one year: other debtors Prepayments and accrued income 715 6,096 6,731 6.733 6,811 14 Creditor5: amounts falling due within one year 2025 2024 Notes Other taxation and social security Deferred incorne Trade creditors Other creditors Accruals 12.422 273,835 2,209 1,498 6,323 12,325 259,178 13,440 4,862 6,323 15 296,287 296,128 15 Deferred income 2025 2024 Other deferred income 273.835 259.178 -23-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Deferred income (Continued) Deferred income is induded in the financial slalements as follows.. 2025 2024 Deferred income is included within.. Current liabilities 273,835 259,178 Movements in the year.. Deferred income at 1 April 2024 Released from previous periods Resour$ defeed in Ihe year 259.178 (259,178) 273,835 219,528 1219,528) 259,178 Deferred income at 31 March 2025 273,835 259,178 16 Retirement beneflt schemes 2025 2024 Defined contribution scheme5 Charge lo profil or loss in respect of defined contribution schemes 30,313 26,824 The operates a defined Contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the in an independently administered fund. 17 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2024 Incoming resources Resources At 31 Mar¢h expended 2025 Legal and Policy Work 319,606 (319,806) Previous year: Incoming Resources At 31 March resources expended 2024 2023 Legal and policy work 276,375 (276,375> -24-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestricted funds The unrestricted funds of the charity comprise the unexpendèd balances of donations and grants which are not subject to specific conditions by donor5 and grantors as to how they may be used. These indude designated fvnds which have beeFI set aside out of unreslricted funds by the trustees for specific purpose5. At 1 Aprll 2024 Incoming resources Resources At 31 March expended 2025 General funds 446,142 417,277 {403.068) 460.351 Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 396,863 432,591 (383,312) 446,142 19 Operating lease Commitments Lessee At the reporting end date the had outslanding commitrnents for future minimum lease payments under non- cancellable operating leases, which fall due as follows". 2025 2024 Within one year Beeen two and five years 27,925 42,852 23,164 22,715 70,777 45,879 20 Contingent Assets Total grant funding awarded as at 31 March 2025 but not yet received and recognised as income due to income recognition criteria not being met amounts to £1,587,115 (2024-. 827,297). Total grant expendilure awarded as at 31 March 2025 but not yet paid and recognised as expenditure due to recognition criteria not being met, amounts to £1,587,115 (2024= 827,297). These liabilities relatè to the income mentioned above and will not become payable unless the income is received. 21 Related party transactlons There wére no disclosable related party transactions during the year (2024 - none). -25-
ASYLUM SUPPORT APPEALS PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Cash generated from operations 2025 2024 Surplus for the year 14.209 49,279 Adjustments for: Investment income recognised in stslement of financial activities Depreciation and impairment of tangible fixed assets (2,960) 4,747 (2,645} 6.608 Movements In working capltal: Decrease in debtors (Decrease) in credilors Increase in deferred income 78 (14,498> 14,657 19,039 (19,354) 39,650 Cash generated from operations 16,233 92,577 23 Analysis of changes in net funds The had no material debt during the year. -26-