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
pro￿dI1reS 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 prO￿sS 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 aS￿uM support law.
Comments included..
'{Th8 trainer) is amazing at b￿akIng 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 prO￿dureS 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 reSoUr￿S 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 De￿mber 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 charl￿S
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 re￿ipt. 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 be￿een the sale prO￿edS
and the Garrying value of the asset, and is recognised in the statement of financial activities.
1.7 IMpairn￿nt 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 p￿sented 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 SetvI￿S 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￿$ defe￿ed 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
Be￿een 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-