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2023-03-31-accounts

Charity registration number 1122363 Company reglstratlon numb&r 06426744 IEngland and Wales) HACKNEY MIGRANT CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

HACKNEY MIGRANT CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Hannah Rymer McConnachie- Chair SarafAnan - Vice Chair Christopher Jon VVheaUey- Treasurer Dr Rosemary Sales Thomas Sasse (Appointed on 02 September 20221 (Resigned on 04 De￿mber 20231 (Appointed on 01 June 2022 and Resigned on 04 December 20231 Kalharine Meade Elizabeth Kolawole- Johnson Augusta Itua Roger Besong Rayah Feldman (Appointed on 20 June 20231 (Appointed on 06 November 20231 (Retired on 20 June 20221 Secretary Hannah Mcconnachie Dr Rosemary Sales (Appointed on 04 December 20231 (Resigned on 04 De￿mber 20231 Charlty number 1122363 Company number 06426744 Reglstered offlce Migrant Centre The Old Fire Station 61 Leswin Road London N16 7NX Independent examiner Samir Shah FCA, ATII Ramon Lee Ltd Chartered Accountsnts 93 Tabemacle Street London EC2A4BA Bankers Unity Trust Bank Four Brindleyplace Birmingham B1 2JB

HACKNEY MIGRANT CENTRE CONTENTS Page Trustees, report Independent examinerfs report statement of financial activities 11 Balance sheet 12 Notes lo the financial ststemenls 13-23

HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT)

FOR THE YEAR ENDED 31ST MARCH 2023

Forward.

The trustees, who are also the Directors of the charity for the purposes of the Companies Act 2006, present their annual directors’ report with the financial statements for the charity for the year ended 31st March 2023.

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 (FRS102) (effective 1 January 2015).

Public Benefit statement.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance “Public Benefit: Running a Charity”. The achievements and activities outlined in this report demonstrate the public benefit arising through the charity’s activities.

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT)

FOR THE YEAR ENDED 31ST MARCH 2023

What we do

This year:

Hackney Migrant Centre (HMC) provides free advice and support to vulnerable refugees, asylum seekers and migrants (our ‘visitors’). Our services are centred around immigration, housing, welfare, and community engagement. The service is dedicated to addressing both immediate concerns and long-term issues, particularly focusing on resolving immigration problems and helping individuals move out of homelessness and destitution.

✓ 717 visitors received active support with Hackney Migrant Centre in 2022/23.

✓ 493 new visitors were welcomed and received a needs assessment. ✓ 27% of this year’s visitors reside in Hackney ✓ 50% + of those visitors had no access to public funds (NRPF)

Our Purpose

To demonstrate solidarity with migrants in Hackney and beyond, including the most vulnerable and marginalised, by welcoming them as our visitors and helping them to access rights and overcome injustice in the immigration system.

Our objects, as in our governing document are:

Our strategic aims

Strategic Aim 1

To provide a safe space for our visitors to gather and be welcomed and supported by staff, advisers and volunteers from local communities.

  1. To relieve the needs of migrants, especially those whose immigration statis is precarious, irregular and/or temporary, thought the provision of legal and other advice and advocacy.

  2. To relieve financial hardship and destitution among migrants, especially those whose immigration status is precarious, irregular and/or temporary, thought the provision of legal and other advice, advocacy and support.

  3. To preserve and protect the physical and mental health of migrants, especially those whose immigration status is precarious, irregular and/or temporary, by providing advice and advocacy to assist them to access health and other relevant services.

  4. To advance the education of the public in general about issues relating to migrants especially those whose immigration status is precarious, irregular and/or temporary, thought the provision of legal and other advice and advocacy.

Strategic Aim 2

To deliver high quality immigration advice, representation, guidance and support for our visitors.

Strategic Aim 3

To deliver high quality advice, representation and guidance to help our visitors secure housing and move out of destitution.

Strategic Aim 4

To campaign to secure changes in policy and practice to advance migrants’ rights locally and nationally.

Strategic Aim 5

To build partnerships with relevant organisations, enabling us to assist those visitors whom we are unable to help in-house by referring and signposting them to other agencies.

Strategic Aim 6

To comprehensively serve the interests of HMC’s visitors by ensuring the highest quality leadership, governance and management of the organisation within a framework of diversity and inclusion.

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 31ST MARCH 2023

HMC welcomes migrants regardless of their immigration status, nationality, or current place of residence. HMC's core service includes a weekly drop-in advice session, where staff, volunteers, community organisations, and professional advisers collaborate to provide holistic support to our visitors. We not only offer practical assistance but also prepare and serve a meal and organise community events.

Message from the Chair

As I write my third report as Chair of the Trustees, I am pleased to say that Hackney Migrant Centre still reflects its roots as a community organisation that supports migrants in need regardless of their immigration status. HMC is lucky to count so many current and former visitors, volunteers, staff, partners, funders and supporters as part of its community.

The environment facing migrants has become ever more hostile. Harsh policies are having a profound human impact. Asylum seekers have long been housed in overcrowded hotels, and are often moved without notice. The government currently seeks to replace

Our Chair with staff, trustees and volunteers at the London Legal Walk

hotel accommodation with prison-style barges. Children’s education is disrupted as a result of this and constant uncertainty leads to stress and anxiety. Even those who make it out of the asylum system face more challenges. While the cost-of-living crisis continues, fees for immigration applications and renewals have once again been increased, amounting to many thousands of pounds for some families. Throughout these changes HMC continues to do what it in solidarity with migrants in Hackney, and beyond. The hard-work of our staff team and volunteers, has enabled us to continue providing support to an increasing number of visitors this year.

Some things have stayed the same since we began in 2008: we still have a dedicated group of volunteers assisting our visitors and staff, including a wonderful team who cook a shared meal every Wednesday; and we continue to work with our external partners who provide high quality professional advice to our visitors. Other aspects of our organisation have grown and evolved: we now have a dedicated in-house team providing immigration advice and housing casework support, as a response to the reduction in the availability of Legal Aid. This year we adopted some of the practices developed during the pandemic: new visitors complete an online form before attending our Wednesday advice session and those who we are not able to see are directed to other services. This has addressed the issue of visitors having to queue outside the drop-in centre, from early-hours, often in harsh winter conditions. We continue to monitor access to our service to ensure we are accessible to those who need us. On average, HMC provides ongoing assistance to over 50 individuals per week through advice, guidance, and community engagement. Examples are outlined in our case studies below. This accomplishment serves as a testament to the commitment of everyone involved with HMC.

I would like to take this opportunity to thank the whole HMC community for its continued support. Thanks also to the board of trustees for their commitment and expertise this year in steering HMC through challenges, both old and new.

Thank you.

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 31ST MARCH 2023

Activities, Achievements and performance

Recognising the many challenges faced by our visitors, we have developed a comprehensive support model that addresses their diverse needs. Our work is organised into three main projects:

  1. Access to justice

  2. Supporting migrants in crisis

  3. Pathways to integration

Access to Justice

VISITOR CASE-STUDY

The Access to Justice project delivers legal advice and support to address immigration and housing issues faced by vulnerable migrants. Migrants come to weekly drop-in sessions and see the Immigration team and the Housing team, which work closely together.

The Immigration team assists vulnerable migrants who do not qualify for legal aid representation. Our expert team, aided by trained volunteers and local partners, provides diagnostic advice, empowering visitors with realistic options for their immigration status.

The Housing team offers advice from external legal advisors, which may be followed by in-house casework from our Housing and Destitution Caseworkers and trained volunteers. The support varies based on individual circumstances, ranging from Care Act referrals to securing housing for refugees.

We achieve this project through:

Visitor A, sought assistance from Hackney Migrant Centre after his temporary accommodation was closed down, leaving him street homeless. In response, we provided several hardship payments to address his immediate needs such as food, travel, and toiletries. While our caseworkers worked to secure him access to more stable accommodation, we also pursued additional funding from external sources through a one-off grant to further support him with basic living expenses.

A regularly attended our Wednesday drop-in sessions, where he could shower, eat a hot meal and enjoy company. ‘ I wish everyday was a Wednesday He also participated in our monthly social sessions. Recently we secured a placement for him in a night shelter, where he currently resides. He continues to visit our center on Wednesdays, and we are actively assisting him with an immigration application on the basis of his 20 years residence.

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT)

FOR THE YEAR ENDED 31ST MARCH 2023

Immigration and Housing Outcomes

Supporting Migrants in Crisis

The Supporting Migrants in Crisis project is designed to tackle non-legal issues, including homelessness, destitution, hunger and isolation. Our specialised case workers primarily address housing and destitution concerns, while our drop-in service and volunteer support focus on breaking down barriers related to isolation, low income and hunger.

We achieve this project through:

Our Kitchen Volunteers serving a nutritious meal

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 31ST MARCH 2023

Pathways to Integration

The Pathways to Integration project aims to empower visitors to confront enduring challenges they face as migrants, supporting them to add stability and security to their lives and to help them to thrive. These activities are conducted by our team of volunteers to help to strengthen HMC's visitor community providing opportunities to integrate into, and contribute to, their local communities and the broader London area.

We achieve this project through:

VISITOR CASE-STUDY

Visitor B, 23, is a volunteer at HMC. He has Cerebral Palsy, left hemiplegia, and mental health conditions. He faced persecution and discrimination in West Africa, enduring traumatic experiences, including torture and 'magic' rituals. Branded as "evil" and "possessed," he and his family suffered bullying and exclusion so they sought refuge in the UK in 2012. HMC has been supporting the family since 2014 with their immigration, housing, and welfare issues. Visitor B lodged his asylum claim in November 2018, and waited over 5 years for a decision from the Home Office. He recently received a refusal. HMC is currently working on appealing the decision. Prohibited from paid work, Visitor B, a 2021 Social Anthropology graduate from SOAS, is pursuing an MSc in Human Rights at LSE on a full scholarship. He is dedicated to campaigning for migrant rights, has copublished an academic article, and organised an event ‘licence to DV8’ at the Royal Albert Hall in April 2023.

Reflecting on the impact of being unable to take up a recent job offer, Visitor B says, "That's when it really hit me hard." He became more aware of how his asylum seeker status has put his life on hold. Despite this, he continues to volunteer at HMC and another charity, Coram, dedicating time to advocate for migrants and make a positive impact.

Visitor B commitment to volunteering stems from his passion for changing lives. He says, "I am eager to work and move forward with my life, but being at HMC allows me to feel good about making a difference. It's an opportunity to comprehend immigration rules, and understand my rights.

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 31ST MARCH 2023

----- Start of picture text -----
Ethnicity
Arab Asian: Bangladeshi
Asian: Chinese Asian: Indian
Asian: Other Asian: Pakistani
Black: African Black: Caribbean
Black: Other Other
White: Other
----- End of picture text -----

Immigration Status

----- Start of picture text -----
Asylum Seeker
Limited leave to remain
Overstayer
Refugee
Undocumented
Humanitarian protection
----- End of picture text -----

Reason for visiting HMC

----- Start of picture text -----
Community
Health Advocacy
Housing & Destitution
Immigration
Multiple of listed
Reason for visit
0% 5% 10% 15% 20% 25% 30% 35% 40%
----- End of picture text -----

Accomodation Type

Asylum support accomodation Care Act accommodation Facilitated by religious network Housing accommodation Night shelter Privately renting Section 17 : Interim Accommodation Section 4 : Accommodation Section 95 : Accommodation Sofa Surfing Temporary Accommodation

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT)

FOR THE YEAR ENDED 31ST MARCH 2023

Thank you

Thank you to everyone contributing to HMC's mission—a complex and essential endeavour. Our incredible staff, volunteers, trustees, partners, and supporters play a vital role. Despite the continuous demand for support surpassing our resources, their dedication ensures success. Together, we've achieved significant impacts over the past year. We're grateful for the overwhelming support from HMC's community, both within and beyond Hackney. Special thanks to individual donors, Trusts, and Foundations supporting our work.

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HACKNEY MIGRANT CENTRE

TRUSTEES’ REPORT (INCLUDING DIRECTOR’S REPORT) FOR THE YEAR ENDED 31ST MARCH 2023

Structure, Governance and Management

Management and Staffing

The trustees delegate the day-to-day work and operations of HMC to a small number of dedicated staff. The Management Team includes Charlotte Buckley, Chief Executive; Megan Allen, Operations Manager and Sian Davin; Immigration Manager.

In addition to a team of 11 staff, our work is supported by more than 68 volunteers, extending the capacity and reach of the charity.

community of Hackney or with lived experience of migration.

The induction process for new trustees includes the provision of information as specified by the Charities Commission on their roles and responsibilities, policy and procedures, meetings with key staff and the Chair of trustees and visits to HMC both by arrangement and informally.

Risk Management

Trustees’ recruitment and induction

HMC is governed by a Board of trustees. Each year a third of trustees stand down and are eligible for re-election. The trustees had no beneficial interests in, or contracts with, HMC during the year.

The trustees are selected for their experience, skills and expertise to reflect the diversity of the community with respect to age, ethnicity, sex and disability and a representation of a variety of backgrounds, particularly those from the local

The management team present an annual risk register to the trustees, which includes the strategic, operational, financial, governance, compliance and external risks the charity faces. The review identifies actions required to mitigate risks. In addition, the Chief Executive updates the trustees on risk at regular board meetings. The trustees have considered the major risks to which the charity is exposed - which focus on funding and staffing - and have satisfied themselves that systems and procedures are in place to mitigate these and other risks.

Statement of Trustees' responsibilities

The trustees are responsible for preparing the Trustees' 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 to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees. Hannah McConnachie, Chair

Date: 05/12/2023

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HACKNEY MIGRANT CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HACKNEY MIGRANT CENTRE I report to the trustees on my examination of the financial statements of Hackney Migrant Centre (the charitable companyl for the year ended 31 March 2023. This report is made solely lo the charity's Iruslees, as a body, in accordance wlh the Charities Act 2011. My work has been undertaken so that I might stsle to the charity's trustees those matters l am required lo slate to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than the charity and the charity's trustees as a body, for my Independent Examinats'on, for this report, or for the opinions I have formed. Responslbllltles and basls of report As the trustees of the charitable company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2006 (the 2006 Acti. Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examinatlon, I report in respect of my examination of the charitable company's financial slalements carried out under section 145 of the Charits'es Act 2011 Ilhe 2011 Acll. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's ststement Since the charitsble company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of , which is one of the listed bodies. I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act, or the financial slalements do not accord with those records,. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which Is not a maller considered as part of an independent examination., or the financial slalements have not been prepared in accordance wth the methods and principles of the Statement of Recommended Practi￿ for accounting and reporting by Charities applicable lo Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached. Samir Shah FCA, ATII Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA Dated.. 10-

HACKNEY MIGRANT CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restricted funds funds 2023 2023 Total Total 2023 2022 Notes Income and endowments from: Donations and legacies Other income 305,716 131 131,082 436,798 131 301,490 5,398 Total income 305,847 131,082 436,929 306,888 Ex enditure on: Raising funds Charitable activities 25,702 243,798 25.702 337,178 32,456 375,967 93,380 Total ?xp&nditur 289,500 93,380 362,880 408,423 Net incomellexpenditurel for the yearl Net movement in funds 36,347 37,702 74,049 1101,5351 Fund balances al 1 April 2022 145,553 14,909 160,462 261,997 Fund balances at 31 March 2023 181,900 52,611 234,511 160,462 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The slalement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 13 to 23 form part of these financial statements.

HACKNEY MIGRANT CENTRE BALANCE SHEET ASAT31 MARCH 2023 2023 2022 Notes Currant assets Debtors Cash at bank and in hand 12 3,088 250,436 30,077 166,861 253,524 196,938 Credff(ors: amounts falling due within one year 13 {19,0131 136,4761 Net current assets 234,511 160,462 Income funds Restricted funds Unrestricted funds 14 52,611 181,900 14,909 145.553 234,511 160,462 The notes on page$ 13 to 23 form part of these financial ststements. The company is enlilled to the exemption from the audit requirement contsined in section 477 of the Companies Act 2006. for the year ended 31 March 2023. The members have not required the wmpany lo obtain an audit of ils financial statements for the year in question in accordance with section 476. These financial stslemenls have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The d1￿CtOrS a¢kno￿edge their responsibilities for". ensuring that the charitsble ￿MpanY keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othern￿lSe comply ￿rith the requirements of the Companies Act 2006 relating to financial slatemenls, so far as applicable lo thè charitsble company. The financial stslemenls were approved by the Trustees on ..41.1.212023. and were signed on its behalf by.. Hannah Mcconnachie Chair 12-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Charity inforniation Hackney Migrant Centre is a private company limited by guarantee incorporated in England and Wales and has no share capital. The registered office is Migrant Cenlre, The Old Fire Slalion, 61 Leswin Road, London, N16 7NX. The liability of each member in the event of winding up is limited to £10. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of Ireland I'FRS 102.1 and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The charitable company is a Public Benefit Enlily as defined by FRS 102. The financial $18temenls are prepared In sleding, which is the functional currency of the charitable Company. Monetary amounts in these financial stslemenls are rounded to the nearest £. The financial slalements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Going concern The trustees consider that there are no material uncertainties about the charitsble company's ability lo continue as agoing cOn￿rn. The trustees do not consider that there are any sources of estimation uncertainly at the reporting date that have a significant risk of causing a material adjustment lo the carrying amounts of assets and liabilities within the next reporting period. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Reslricled funds are subject lo specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are sel out in the notes lo the financial slatemenls. Designated funds are subject to specific conditions by donors that the capital must be maintained by the charitable company. 1.4 Income Income is recognised when the charity has entillemenl to the funds, any performance Conditions attached lo the income have been mel, il is probable that the income will be received and that the amount Can be measured reliably. The 'granls, donations and legacies, heading on the Statement of Financial Activities includes unrestricted grants and donations, given in general to the organisation and restricted grants and donations which are given for specifie elements of our work. For legacies, enlillement is tsken when a distribution is received from the estate. Where legacies have been notified lo the charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a Contingent asset and disdosed if material. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are mel. 13-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles Icontlnuedl Donatlons of glfts, servlces and faGllltles Donated professional seNices and donated facilities are recognised as income when the charity has control over the item or received the setv1￿, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charily of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS 1021, volunteer time is not recognised SD refer lo the trustees, annual report for rnore information about their contribution. On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the grft to the charity which is the amount the charity would have been willing lo pay lo obtsin services or facilities of equivalent economic benefit on the open market., a corresponding amount is then recognised in expenditure in the period of receipt. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity", this is nomially upon nolificalion of the interest paid or payable by the bank. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer ewnomic benefit lo a third paty, il is probable that a transfer of economic benefits will be required in settlement, and the amount of the Obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support Costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly lo that activity. Shared costs which contribute to more than one activity and support Costs which are not allribulable lo a single activity are apportioned between those activities on a basis nsistenl with the use of resources. Central stsff costs are allo¢ated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Allocation of support costs Resources expended are allocated lo the particular activity where the cost relates directly to that activity. However, the c05t of overall direction and adminislralion of each activity, comprising the salary and overhead costs of the central function. is apportioned lo the Moving out of Hardship project where the budget allows and the balance to the Drop-ln Centre a¢tivV(ies, where the bulk of our resour￿$ are used. The Hardship Fund and the Grants for Individuals are co-ordinated mainly by volunteers. 1.6 Tanglble flxed assets Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated lo activities on the basis of the use of the related assets In those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittingsFixtures, fittings and computer equipment 4 years 1.7 Cash and cash equlvalents Cash and cash equivalents indude cash in hand, deposits held at call wth banks, other short-term liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown thin borrowngs in current Iiabililies. 14-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles Icontlnuedl 1.8 Flnanclal Instruments The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Sedion 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments are recognised In the charitable company's balance sheet when the charitable company becomes party lo the conlraclual provisions of the Inslrumenl. Financial assets and liabilities are offset, wf(h the net amounts presented in the financial slatemenls, when there is a legally enforceable right to set off the recognised amounts and there is an intention to sellle on a nel basis or to realise the asset and setue the liability simLJltaneously. 1.9 Taxallon The charitable company is exempl from corporation tax as all ils income is charitable and is applied for charitable purposes. 1.10 Creditors and provisions Creditors and provisions are recognised when the charitable company ha5 a legal or constructive present obligation as a result of a past event, it is probable that the charitsble company wll be required lo settle that obligation and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. here the effect of the time value of money is material. the amount expected to be required lo settle the obligation is recognised al present value. ￿￿en a provision is measured at present value, the unwinding of the discount Is recognised as a finance cost in nel Incomellexpenditurel In the period in which it arises. 1.11 Operating leases Rental charges are charged on a slraighl line basis over the term of the lease. 1.12 Debtors Trade and other debtors are re¢ognised al the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 1.13 Panslons The charity pays employer contributions lo defined contribution pension schemes. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and ftjlure periods where the revision affects both current and future periods. 15-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Donations and legacies Unrestrlcted ReStrI￿ed funds funds Total 2023 Totsl 2022 Twsls and Foundations AB Charitable Trust Allen & Overy Foundation Anton Jurgens Fonds TheAmold Clark Community Fund Charles S. French Charitable Trust Dischma Charitable Trust Garfield INeslon Hackney Parochial Charities London Catalyst- Samarrtan Grant London Churches Refugee Fund London Community Response Fund Mrs Smith & Mount Trust MSN Fund Sir Jules Thorn Trust Sisters of the Holy Cross Society of the Holy Child Jesus South Hackney Parochial Charty Southall Trust The Albert Hunt Trust The Blue Moon Trust The Charily of Sir Richard Whittington The David & Ruth Lews Charitable Trust The Leigh Trust Trust for London Trustee Distribution Fund Wesl Hackney Parochial Charity Anonymous and other small grants 10,000 10,000 3,000 10,000 10,000 3,000 1,000 2.500 20,000 5,000 1,000 2.500 3,000 5,000 10,000 10,000 11,000 1,000 1,000 11,000 1,000 1,000 10,000 2,000 30,000 5,000 18,200 1,250 20,000 15,000 21,087 15,000 21,087 10,000 10,000 2,000 1,000 7,000 10,000 7,000 10,000 30,000 20,000 2,500 65,000 5,000 75.000 2.500 119,000 5,000 75,000 54,000 Grants for Indriiduals Hackney Parochial Charities Heinz, Anna & Carol Kroch Foundation Kanlungan Filipino Melhodisl Church Fund for Human Need Anton Jurgens Funds Fund for Human Need Severn Wells Other small grants 587 25,820 750 640 15,725 15,725 3.000 1,690 2,000 1,225 3.000 1,690 2,000 1,225 1,250 Community Supporters Individual Donations and grft aid Fundr&ising 4.031 44,631 49,418 4.031 44,631 50,273 13,087 79,012 7,894 855 305,716 131,082 436,798 301,490 For the year ended 31 March 2022 201,757 99,733 301,490 16-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Other income Unrestricted funds Total 2023 Total 2022 Eamed income 131 131 5,398 131 131 5,398 For the year ended 31 March 2022 5,398 5,398 Ralslng funds Unrestricted fund$ Total 2023 Total 2022 Other fijndraising costs Staff costs 910 24,792 910 24,792 417 32,039 25,702 25,702 32,456 For the year ended 31 March 2022 32,456 32,456 17-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Charitable activitie5 Drop.In and Charitable Activities Advice Hardship Grants for Service Fund Individuals Total 2023 Total 2022 Staff costs Project partners, costs Legal advisors Inlerpreling and other direct costs Grants for individuals Hardship fund- grants Hardship fund- emergency accommodation OCT purchases Evaluation and monitoring Other direct costs Rent & storage for Drop-ln centre Volunteer and intern expenses Food and kitchen supplies Drop-ln centre running costs Working from home costs 120,306 120,306 176,545 10,811 18,365 10,436 29,453 3,753 15,570 6,345 15,570 6,345 23,640 3,383 23,640 3,383 1,475 18,224 5,550 623 9,799 3,636 1,867 4,772 2,446 11,200 5,881 3,291 4,644 859 11,200 5,881 3,291 4,844 859 168,096 3,383 23.640 195,119 297,755 Share of support costs (see note 71 Share of governance costs (see note 71 140,631 1,428 140,631 1,428 78,212 310,155 3,383 23,640 337,178 375,967 Analysis by fund Unrestricted funds Designated fvnds Restricted funds 216,775 3,383 23,640 243,798 179,123 62,503 134,341 93,380 93,380 310,155 3,383 23,640 337,178 375,967 For the year gndgd 31 Ma￿h 2022 Unrestricted funds Designated funds Restricted funds 166,240 28,801 101,315 179,123 62,503 134,341 25.469 3,984 5,228 296,356 5,228 29.453 375,967 18-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Support costs Support Govemance costs costs 2023 2022 staff costs Depreciation Other staff costs offi￿ rent Internet Office equipment and supplies Finance and admin Insurance Subscriptions and membership Olhei expenses Professional fees Independent Examinerfs fees 100,948 100,948 42,034 2,502 10,831 7,104 569 3,400 7,657 1,169 932 16,732 8,799 569 3,781 1,088 2,173 1,732 16,732 8,799 569 3,781 1,088 2,173 1,732 4,809 4,809 1,428 679 1,320 1,428 140,831 1,428 142,059 78,212 Analysed be￿een Charitable activib'es 140,631 1,428 142,059 78,212 19-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Grant making We grant small amounts of cash, usually £10 or £20 to visitors lo our Drop-ln cenlre, known as Hardship grants which cover emergency costs they may have such as food, travel and personal care items. Each grant is assessed on an individual basis and the visitor signs a receipt confirming they have received it. Grants are paid from our restricted Hardship Fund, which is funded by grants and donations specrfically eatmarked for the purpose. We also apply for grants on behalf of visitors to our centre which we pass on to them. During the year we received 144 grants12022'. 1661 totalling £23,640 12022.. £29,047) for our visitors. The grants re￿iVed are kept in a separate bank account lo the rest of the organisalion's cash. The grants are received and paid lo the individuals usually wlhin 2 weeks of receipt. In the rare occasion that we cannot contact the grant recipient the funds are paid back lo the grantor. During the year grants were received from the following organisalions.. 2023 2022 Hackney Parochial Charities Anton Jurgens Funds Fund for Human Need Heinz. Anna & Carol Kroch Foundation Kanlungan Filipino Methodist Church Fund for Human Need R L Glasspool Charity Trust Sevem Wells Slough & District The Nawaal Fund We Belong 587 3,000 1,690 15,725 25,820 750 640 350 1,075 2,000 450 300 150 150 23,640 29,047 Net movement In funds 2023 2022 Nel movement in funds is slated after chargin￿[crediti￿gI Depreaation of owned tangible fixed assets Operating lease rentals.. Property Independent Examiners, remuneration 2,502 7,104 1,320 8,799 1,428 10 Trustees The charity Iruslees were not paid or received any other benefits from employment with the charity in the year 12022.. £nill. No charity trustee ￿ceiVed payment for professional or other services supplied to the charity12022". £nill. No trustee claimed travel expenses in 2023 or 2022. -20-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 11 Employees The average monthly number of ernployees during the year was.. 2023 Number 2022 Number Raising funds Charitable activities Support and governance 0.70 2.90 1.90 0.80 4.60 0.90 Total 5.50 6.30 Employment costs 2023 2022 Wages and salaries Temporary staff cover Social security costs Employer's contribution to defined contribution pension schemes 201.919 13,902 13,911 16,314 212.781 5,396 15,524 16,917 246.046 250,618 The total employee benefits including pension conlributlons of the key management personnel were £101,399 12022.. £77,884). There were no employees whose annual remuneration was more than £60,000. 12 Debtors 2023 2022 Amounts falling due within one year: Trade debtors Other debtors Prepayments 6,240 23,837 1,965 1,123 3,088 30,077 13 Creditots- amounts falling due within one year 2023 2022 Trade creditors Taxation and social security Other creditors Accruals and deferred income 3,152 4,639 4,094 7,128 5,802 5,442 5,066 20,166 19.013 36,476 21

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 14 Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. Movement in funds Balance at Incoming Resources Balance at 1 April 2021 resource5 expended l April 2022 Movement in funds Incoming Resources resources expended Balance at 31 March 202é The Arnold Clark Community Fund Charfes S. French Charitsble Trust Hackney Parochial Charities Mrs Smith & Mount Trust MSN Fund South Hackney Parochial Charity Trust For London London Catslysl- Samaritsn Grant London Churches Refugee FLJnd Grants for Individuals Hardship Fund Community Supporters 3.000 10,000 5,000 18,200 2,000 13,0001 120,0001 15,0001 113,6501 13,0001 15,0001 120,0121 129,4511 130,0001 13,2281 12,0001 1,000 2,500 11,000 15,000 21,087 13221 12,5001 110,0001 678 10,000 1,000 15,000 7,577 3,000 5,000 20,012 4,855 4,550 2,000 118,0601 12,0001 133,4261 54,000 1,000 1,000 23,640 20,574 1,000 1,000 4,451 475 855 29,047 30,000 486 2,000 4,650 2,000 4,451 3,908 123,6401 13,4331 855 49,517 99,733 1134,3411 14.909 131,082 193,3811 52,611 Drop-ln Centre All grants received for the Drop.In Centre were towards general running costs of the servi￿, with the ex￿pl10n of MSN Fund, which is towards salary costs for the the Volunteer Co-ordinator post. Grants for Indlvlduals Grants received from the organisations listed in note 8 to be passed on to individual visitors. Hardship Fund Donations and gift aid received for our Hardship Fund which pays out small grants or pays for emergency accommodation to individuals in need. Trust For London Funding from Trust for London is for the salary of our Immigration Manager and related costs. TheAmold Clark Communlty Fund This funding is towards our social sessions which take place al our Wednesday drop in setvice. Mr & Mrs Smith Mount This funding is to cover housing work. -22-

HACKNEY MIGRANT CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 15 Analysis of net assets between funds Unrestrlcted RestrlGted funds funds Total UnreStrl￿ed Restrlcted 2023 funds funds Totsl 2022 Fund balances al 31 March 2023 are represented by.. Current assetsllliabililiesl 181,900 52,611 234,511 145,553 14,909 160,462 181,900 52,611 234,511 145,553 14,909 160,462 16 Related party transactions There were no dis¢losable related paty transactions during the year12022 - none). -23-