**Hackney Migrant Centre ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2025 2024-2025**
**Charity Registration number 1122363 Company Registration number 06426744 (England and Wales)**
**Hackney Migrant Centre Legal and Administrative Information**
## **Trustees**
Chair Augusta Itua Vice Chair Daniel Alexander Pasternak Oppenheimer Treasurer Kathryn Jane Busby Treasurer Christopher John Wheatley
(Appointed on 20 October 2025)
(Appointed on 17 September 2024)
(Resigned on 05 December 2024 )
(Appointed on 28 February 2025) (Appointed on 05 November 2025)
Courtney Jae Youngberg Belinda John-Baptiste (Appointed on 05 November 2025) Elizabeth Olubukola Kolawole-Johnson Saraf Anan Katharine Meade Abdullahi Omodolapo Yussuf Hannah Rymer Mcconnachie (Resigned on 13 November 2024 ) Georgina Laming (Resigned on 24 November 2025) Henna Alicia Charania (Resigned on 12 January 2026) Roger Besong (Resigned on 20 January 2026) Charity number 1122363 Company number 06426744 Hackney Migrant Centre, The Old Fire Station, 61 Leswin Registered office Road, London N16 7NX Samir Shah FCA, ATII Ramon Lee Ltd Chartered Independent Examiner Accountants, 93 Tabernacle Street, London EC2A 4BA Bankers Unity Trust Bank, Four Brindley Place, Birmingham B1 2JB =———
1
## **Contents**
Trustees’ report 3
Independent examiner’s report 15
Statement of financial activities 16
Balance sheet 17
Notes to the financial statements 18
2
## **TRUSTEES’ REPORT**
## **The trustees present their annual report and financial statements for the year ended 31 March 2025.**
The financial statements have been prepared in accordance with the accounting policies set out in note to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Charities Act 2011, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
## **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.
## **What we do**
Hackney Migrant Centre (HMC) delivers free legal representation, advice, and support for migrants. We call people using our services ‘visitors’. Visitors are supported with issues relating to immigration, housing, welfare and access to healthcare. HMC also delivers regular community sessions with wellbeing activities and a drop-in holistic support service, where volunteers support with meeting basic needs (e.g. opening a bank account, foodbank vouchers). We support visitors to resolve their immigration problems and move out of homelessness and destitution in the long-term, as well as assisting them to address immediate issues. Most of our visitors lack secure immigration status and are destitute as a result, a situation exacerbated by hostile immigration policies. We welcome all migrants, regardless of immigration status, nationality or current place of residence.
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## **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.
## **HMC’s Charitable Objects:**
The Charity’s objects are restricted specifically, in each case only for the public benefit to:
- 1.To relieve financial hardship, destitution and any other needs among refugees, asylum seekers, other migrants and their families including, but not limited to, the provision of legal services, advice, advocacy and other support which they could not otherwise obtain through lack of resources;
- 2.To preserve and protect the physical and mental health of refugees, asylum seekers, other migrants and their families especially, but not exclusively, by providing advice and advocacy to assist them to access suitable housing, health care and other relevant services; and
- 3.To advance the education of the public in general about issues relating to refugees, asylum seekers, other migrants and their families.
## **HMC’s Strategic Aims (2025-2028):**
- 1.To foster a safe community space where migrants can participate and access opportunities to remove barriers in their daily lives.
- 2..To improve access to high-quality advice, representation, and wellbeing support, working to achieve better outcomes for migrants with insecure housing or immigration status, and those living in destitution.
- 3.To build partnerships and campaign, using our knowledge to advance migrants’ rights locally and nationally.
- 4.To champion good leadership and governance, by challenging oppressive systems and structures, and striving for justice, while advocating for equity, diversity, and inclusivity.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake.
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## **A message from Augusta Itua, Chair of Hackney Migrant Centre’s Board of Trustees:**
It has been a pleasure to continue as Chair of Hackney Migrant Centre (HMC), and I am proud of the fantastic achievements of our staff and volunteers in an increasingly hostile environment.
For nearly twenty years, our holistic support model has been a vital source of support and solidarity for migrant communities. HMC is a lifeline for hundreds of migrants each year, with our Level 3 Immigration Advice Authority (IAA) accredited immigration advice service entering its fifth year.
2024-25 marked an important period of adjustment for HMC. We have prioritised stability and sustainability in a changing fundraising environment. Although reported income reached an historic high this year, this largely reflects exceptional one-off funding received late in the period and we will be undertaking a gradual, reduction in expenditure in 2025-26 to ensure HMC’s future sustainability. We are immensely grateful for the support of our community, after raising over £100,000 in a community fundraiser, demonstrating not only the support for HMC’s work but also the solidarity with migrants across London and the desire to support access to justice.
The environment for migrants in the UK remains hostile. The changes in policy (both implemented and proposed), continue to profoundly impact our visitors, the members of our team who live with precarious immigration statuses and those who work with HMC and bear witness to the severe challenges migrants face when attempting to exercise their basic rights and access justice in the UK.
We have protected our frontline services this year, focusing our resources on our core activities and strengthening our systems for the future. I am pleased to report that HMC is now operating on a more resilient footing, and on behalf of the Board of Trustees, I would like to thank our staff, volunteers, funders and supporters for their support during this period of change. Despite the challenges, we look forward to the future with optimism and a strong sense of purpose.
Best wishes, Augusta Itua
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## **HMC’s year in numbers...**
## **Immigration Advice Impact**
**90**
**people provided with long term 1-1 support to apply to secure their immigration status in the UK**
**94%**
**success rate for applications submitted with HMC’s support**
**20**
**85%**
**of applications resulted in access to public funds, without the No Recourse to Public Funds (NRPF) condition**
**appeals lodged to challenge negative decisions on immigration claims**
**23**
**87**
**people supported to set-up and address errors on eVisas during initial rollout**
**people supported with evidence gathering or challenging decisions through PAP, formal complaints or Change of Condition applications**
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## **HMC’s year in numbers...**
## **Housing & Destitution Advice Impact**
## **66**
## **39**
**people received tailored support to alleviate or prevent homelessness and access secure accommodation**
**families and individuals supported to access benefits, including Universal Credit & Pension Credit**
## **£23K**
## **73%**
**of individual grants distributed to visitors facing destitution in collaboration with Catalyst’s Samaritan Fund, Nawaal Benevolence Fund, Heinz, Anna and Carol Kroch Foundation (HACK) and Fund for Human Need (FFHN)**
**of visitors supported to make homeless applications and access housing through Local Authority support**
**Community Building & Holistic Advocacy Impact**
**1020**
**visits to, and hot meals served at, our 27 community sessions in 2024-25**
**176**
**people with NRPF granted financial support in partnership with London Borough of Hackney** 7
## **About the people who have accessed support from HMC...**
## **We call the people who access our services ‘visitors’**
**319**
visitors received support from HMC in 2024-25
Men 30% Women 70%
Single adults
Care for Dependents 60%
## **75+**
the age of 12 visitors, with a third of all visitors over 55 years old.
HMC’s visitors arrived in the UK from
**60+**
countries, with the most common country Nigeria
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## **About HMC’s Team...**
## **65**
**Dedicated, experienced volunteers supporting our service**
**----- Start of picture text -----**
17%
**----- End of picture text -----**
**----- Start of picture text -----**
50%
**----- End of picture text -----**
**50% of our volunteers have lived experience of migration, with a third of our volunteers having accessed support from HMC themselves**
**----- Start of picture text -----**
33%
**----- End of picture text -----**
## **75%**
**Immigration Advice Authority (IAA) accreditation**
**of HMC’s Board of Trustees have lived experience of migration, including trustees with lived experience of using HMC’s services**
**HMC has three employed IAA accredited advisors, up to Level 3. Two of HMC’s volunteers have obtained or increased their accreditation levels this year too.**
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## **Case Studies**
**HMC advised a young woman previously in Local Authority care and in full time education who had been incorrectly advised by a private solicitor that she was not eligible to apply for Indefinite Leave to Remain (ILR) and to instead make a costly application for temporary leave. The private solicitor had submitted the wrong application and failed to include the correct details for the visitor, which could have resulted in her application for leave being invalidated, leaving her an unlawful overstayer in the UK. HMC supported the visitor to sit the Life in the UK test and apply for ILR, which was successful. HMC also worked to ensure the incorrect application was halted and the fees refunded.**
**HMC supported a family who had arrived in the UK from Iraq and been granted Humanitarian Protection, but had not been provided with their grant letters or BRPs by the Home Office. The family were left unable to evidence their status in the UK for many months, resulting in severe financial challenges. HMC supported the family to make formal complaints and pursue the Home Office to access the family’s documentation. A mother with pre-settled status through the EU settlement scheme was struggling to cope after the birth of her second child. She had been incorrectly refused Universal Credit on the basis of her immigration status and her attempts to challenge the refusal had been unsuccessful. HMC took the appeal to the Social Security and Child Support Tribunal and was successful in getting the incorrect decision overturned. Before the appeal, the mother had been without income for over a year. HMC provided destitution advice and support and successfully supported the mother to apply for Statutory Maternity Pay and support under Section 17 of the Children Act 1989 from the Local Authority.**
**HMC supported an undocumented woman who presented in an active situation of exploitation, after a living in forced slavery since her arrival in the UK almost 20 years previously. HMC supported the visitor to access specialist advice, and subsequently, with her consent, referred her to the National Referral Mechanism (NRM) as a victim of trafficking. HMC supported the visitor to attend appointments with First Responders and into accommodation whilst a decision was reached. A positive decision was later reached and the visitor was accommodated in a safe house.** 10
## **Systems change, campaigning & influencing**
Alongside our frontline work supporting individuals and families to navigate an increasingly hostile immigration system, we remain committed to challenging the systems and policies that create harm in the first place. HMC continued to play an active role in advancing systemic change for migrants through campaigning, policy engagement and collaborative working. We used our expertise and frontline insight to advocate for change, contribute to policy discussions and work alongside partners to address the structural barriers faced by people affected by the hostile environment. During the year, we engaged directly with national and local decision-makers, including meeting with policymakers in Government and our local authority to advocate for fair and humane immigration policies. We co-organised a public event in partnership with the London School of Economics (LSE) and sector partners exploring the relationship between housing and migrant justice, contributing to wider sector learning and public discourse. We also continued to support Citizens UK’s campaign for free bus travel for people seeking asylum in London, a key priority identified in consultation with HMC’s visitors, recognising the importance of access in enabling participation in community life and in accessing support.
We continued to grow our collaborative partnerships at a local level, including through participation in the Women in Hackney Network (funded by the Smallwood Trust) where we work in partnership with local organisations to support and advocate for women furthest from support. Across the year, we remained actively engaged in consultations, networks and forums, and consistently used our voice to challenge inaccurate and inflammatory narratives about migration and call for change.
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## **TRUSTEES’ REPORT Continued**
## **Financial Review**
During the year the charity’sincome amounted to £561,736, which was higher than the previous year (2024: £488,900) and the first time the charity's income has exceeded £500,000.However half of this came from one-off interventions (including £120k from a community fundraiser, and a one-off financial support grant of £45k from Hackney Council) which we do not expect to be repeated in future years. Expenditure for the year was £479,105 (2024: £544,217); this was lower than the previous year as we reduced costs to protect the longer term sustainability of the charity in a very challenging funding climate. The result for the year was a surplus of £82,631 (2024 deficit: (£55,317)), which, combined with our funds brought forward, gives us total funds of £261,825 at 31 March2025. Out of these funds, £12,490 are restricted for specific purposesset by the donors and therefore £249,335 are unrestricted, enabling us to begin the next year in a stable financial position, while recognising the significant fundraising challenges ahead.
In common with other charitable organisations of a similar size,we rely on our fundersto provide the finances which enable the organisation to operate. We cannot assume that such funding will continue so we are constantly attempting to ensure that adequate funding is in place to continue our services. The trustees and Chief Executive Officer consider it appropriate to ensure that we are able to continue the service in the eventof a funding hiatus. We estimate that an unrestricted reserve of a minimum of three months’ expenditure, £105,500 for the year ahead, is necessary for this purpose.
The reserves held in unrestricted funds, which have not been designated or invested in fixed assets, at 31 March 2025 were £249,335 (2024: £128,645), therefore meeting our reserves requirements and setting us up for a good start to the 2025/26 financial year.
## **Structure, governance and management Governing document**
The organisation is a charitable company limited by guarantee, incorporated on 14 November 2007 and registered as a charity on 17 January 2008. The company’s operations are governed by its Memorandum and Articles of Association dated 14 November 2007.
## **Recruitment and appointment of directors/trustees**
The directors of the company are also the charity’s trustees for the purposes of charity law.
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## **TRUSTEES’ REPORT Continued**
The number of directors shall not be less than three but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum. The directors have no beneficial interest in the company other than as members and all guarantee to contribute up to £1 in the event of winding up.
No paid employee is eligible to serve as a director or trustee.
The usual term of office for a Director (but not a Youth Director) shall be three years, at the end of which they shall retire. Subject to article 15.2, a Director shall be eligible for reappointment by the Directors for up to a further two terms, each of three years.
No Director shall serve for more than nine consecutive years, unless the Directors consider it would be in the best interests of the Charity for a particular Director to continue to serve beyond that period and that Director is reappointed in accordance with the Articles.
## **Trustee induction and training**
New trustees are provided with copies of the Articles of Association, the most recent annual report, minutes of board meetings, and the Charity Commission’s guidance ‘The essential trustee: what you need to know, what you need to do’. All trustees are expected to maintain a good working knowledge of charity and company law, as well as current best practice, by reviewing Charity Commission guidance and attending relevant external training courses, which are also included in the trustee induction pack. Upon appointment, trustees with no prior board experience are required, and all other trustees are encouraged, to complete the Institute of Chartered Accountants in England and Wales (ICAEW) trustee training modules and provide a certificate of completion.
## **Pay policy for staff**
Staff remuneration is determined with reference to National Joint Council bandings, sector pay benchmarks, and the skills required for each role. A London Weighting Payment is applied where appropriate. An annual review of remuneration is undertaken to consider equity and cost-of-living adjustments.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The Trustees' report was approved by the Board of Trustees.
**Augusta Itua, Chair of Trustees 28 January 2026**
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Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **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 company) for the year ended 31 March 2025.
This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state 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 to anyone other than the charity and the charity's trustees as a body, for my Independent Examination, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
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 examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charitable 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 I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 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 matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns 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 to be reached.
## **Samir Shah FCA, ATII**
**Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA**
Dated: .....03.11.2025...............
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Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
376,954
184,782
**Total income**
376,954
184,782
**Expenditure on:**
Raising funds
**4**
30,239
6,947
Charitable activities
**5**
225,532
216,387
**Total expenditure**
255,771
223,334
**Net incoming/(outgoing) resources before transfers**
121,183
(38,552)
Gross transfers between funds
(493)
493
**Net income/(expenditure) for the year/**
**Net movement in funds**
120,690
(38,059)
Fund balances at 1 April 2024
128,645
50,549
**Fund balances at 31 March 2025**
249,335
12,490|**Total**
**2025**
**£**
561,736
561,736
37,186
441,919
479,105
82,631
-
82,631
179,194
261,825|**Total**
**2024**
**£**
488,900
488,900
33,141
511,076
544,217
(55,317)
-
(55,317)
234,511
179,194|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 7 to 20 form part of these financial statements.
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Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
||||**2025**|||**2024**||
|---|---|---|---|---|---|---|---|
||**Notes**|**£**||**£**|**£**||**£**|
|**Current assets**||||||||
|Debtors|**11**|100|||29,608|||
|Cash at bank and in hand||277,736|||189,184|||
|||277,836|||218,792|||
|**Creditors: amounts falling due within**||||||||
|**one year**|**12**|(16,011)|||(39,598)|||
|Net current assets||||261,825|||179,194|
|**Income funds**||||||||
|Restricted funds|**14**|||12,490|||50,549|
|Unrestricted funds||||249,335|||128,645|
|||||261,825|||179,194|
The notes on pages 7 to 20 form part of these financial statements.
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors acknowledge their responsibilities for:
- ensuring that the charitable company 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 otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Trustees on 5 November 2025
Signed by: Augusta. [tua [Auge tw Augusta Itua **Chair**
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Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Hackney Migrant Centre is a private company limited by guarantee incorporated in England and Wales and has no share capital. The registered office is Hackney Migrant Centre, The Old Fire Station, 61 Leswin Road, London, N16 7NX. The liability of each member in the event of winding up is limited to £1.
## **1.1 Accounting convention**
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” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as agoing concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
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 entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
The 'grants, 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 specific elements of our work.
For legacies, entitlement is taken when a distribution is received from the estate. Where legacies have been notified to 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 disclosed if material.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
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Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## **Donations of gifts, services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain 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 normally upon notification of the interest paid or payable by the bank.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it 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 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 between those activities 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.
## **Allocation of support costs**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Costs are allocated to a particular activity where the cost relates directly to that activity. Costs of an indirect nature necessary to support charitable activities are allocated to the relevant activity as appropriate, including drop-in services and advice costs.
## **1.6 Tangible fixed assets**
Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to 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 fittings and computer equipment 4 years
## **1.7 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 overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.8 Financial instruments**
The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **1.9 Taxation**
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## **1.10 Creditors and provisions**
Creditors and provisions are recognised when the charitable company has a legal or constructive present obligation as a result of a past event, it is probable that the charitable company will be required to 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. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.
## **1.11 Operating leases**
Rental charges are charged on a straight line basis over the term of the lease.
## **1.12 Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.13 Pensions**
The charity pays employer contributions to defined contribution pension schemes.
## **2 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 to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates 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 future periods where the revision affects both current and future periods.
20
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**3**
**Donations and legacies**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
_Trusts and Foundations:_
AB Charitable Trust
30,000
2,500
Lloyds Bank Foundation
27,500
-
Souter Charitable Trust
3,000
-
The Mbili Charitable Trust
1,000
-
Hackney Parochial Charities
30,000
-
London Catalyst
-
6,500
London Churches Refugee Fund
-
750
Charles S French Charitable Trust
-
2,500
Mrs Smith & Mount Trust
-
-
Hackney Council
-
50,000
Garfield Weston
25,000
-
Sisters of the Holy Cross
-
-
South Hackney Parochial Charity
15,000
-
The Albert Hunt Trust
7,000
-
The Smallwood Trust
10,000
Trust for London Trustee Distribution Fund
-
54,000
West Hackney Parochial Charity
20,000
-
Anonymous and other small grants
35,500
750
The NormanTrust
1,000
-
Community Organisations Cost of Living Fund
-
-
Paul Hamlyn Foundation
Postcode Society Trust
-
-
Nationwide Community Fund
-
15,000
The Chalk Cliff Trust
5,000
-
Schroder Charity Trust
-
The Leigh Trust
2,500
-
The David & Ruth Lewis Charitable Trust
Garden Court Chambers
3,000
Big Lottery Fund
-
20,000
205,525
162,000
_Grants for Individuals:_
-
22,782
_Community Supporters:_
-
-
_Corporate Supporters_
7,070
-
_Individual Donations and gift aid:_
21,249
-
_Fundraising:_
143,135
-
376,954
184,782
**For the year ended 31 March 2024**
161,727
327,173|**Total**
**2025**
**£**
32,500
27,500
3,000
1,000
30,000
6,500
750
2,500
-
50,000
25,000
-
15,000
7,000
10,000
54,000
20,000
36,250
1,000
-
-
15,000
5,000
2,500
3,000
20,000
367,525
22,782
-
7,070
21,249
143,135
561,736|**Total**
**2024**
**£**
30,000
-
-
-
10,000
-
1,000
-
15,000
100,000
-
10,000
4,000
7,000
-
54,000
-
-
-
67,275
20,000
25,000
15,000
-
5,000
50,000
-|
|---|---|---|
|||413,275
28,898
1,585
-
29,558
15,584|
|||488,900|
|||488,900|
21
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **4 Raising funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Other fundraising costs
3,862
-
Staff costs
26,377
6,947
30,239
6,947
**For the year ended 31 March 2024**
33,141
-
**Charitable activities**
**Drop-In and**
**Advice**
**Service**
**Charitable**
**Hardship**
**Fund**
**Activities**
**Grants for**
**Individuals**
**£**
**£**
**£**
Staff costs
195,813
-
6,786
Legal advisors
12,322
-
-
Interpreting and other direct costs
2,816
-
-
Grants for individuals
-
-
49,347
Hardship fund - grants
-
1,623
-
Rent & storage for Drop-In centre
8,910
-
-
Volunteer and intern expenses
5,468
-
-
Food and kitchen supplies
1,422
-
-
Drop-In centre running costs
8,322
-
-
Subscriptions and membership
582
-
-
235,655
1,623
56,133
Share of support costs (see note 6)
142,966
-
-
Share of governance costs (see note 6)
5,542
-
-
384,163
1,623
56,133
**Analysis by fund**
Unrestricted funds
225,532
-
-
Restricted funds
158,631
1,623
56,133
384,163
1,623
56,133
**For the year ended 31 March 2024**
Unrestricted funds
178,864
2,977
-
Restricted funds
261,174
2,643
65,418
440,038
5,620
65,418|**Total**
**2025**
**£**
3,862
33,324
37,186
**Total**
**2025**
**£**
202,599
12,322
2,816
49,347
1,623
8,910
5,468
1,422
8,322
582
293,411
142,966
5,542
441,919
225,532
216,387
441,919|**Total**
**2024**
**£**
1,586
31,555|
|---|---|---|
|||33,141|
|||33,141|
|||**Total**
**2024**
**£**
254,556
17,433
7,824
46,305
5,620
12,950
8,665
2,850
8,012
1,169|
|||365,384
142,909
2,783|
|||511,076|
|||181,841
329,235|
|||511,076|
|||181,841
329,235|
|||511,076|
**5 Charitable activities**
22
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **6 Support costs**
|**Support costs**||||
|---|---|---|---|
|Staff costs
Other staff costs
Office rent
Internet
Office equipment and supplies
Finance and admin
Insurance
Subscriptions and membership
Professional fees
Independent Examiner's fees
Trustee expenses
AGM and Annual Report
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
116,183
-
8,660
-
8,004
-
740
-
2,662
-
2,573
-
3,544
-
600
-
-
-
-
5,349
-
159
-
34
142,966
5,542
142,966
5,542
142,966
5,542|**2025**
**£**
116,183
8,660
8,004
740
2,662
2,573
3,544
600
-
5,349
159
34
148,508
148,508
148,508|**2024**
**£**
101,419
13,514
7,104
569
10,266
4,011
4,637
1,369
20
2,376
394
13|
||||145,692|
||||145,692|
||||145,692|
23
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **7 Grant making**
We grant small amounts of cash, usually £10 or £20 to visitors to our Drop-In centre, 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 specifically earmarked 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 140 grants (2024: 145) totalling £22,782 (2024: £28,898) for our visitors. The grants received are kept in a separate bank account to the rest of the organisation's cash. The grants are received and paid to the individuals usually within 2 weeks of receipt. In the rare occasion that we cannot contact the grant recipient the funds are paid back to the grantor. During the year grants were received from the following organisations:
|Fund for Human Need
Heinz, Anna & Carol Kroch Foundation
Southall Black Sisters
R L Glasspool Charity Trust
New City College
The Nawaal Fund
The Biscuit Fund
Project 17
St Martin
Steph Philips
**8**
**Net movement in funds**
Net movement in funds is stated after charging/(crediting)
Operating lease rentals: Property
Independent Examiners' remuneration|**2025**
**£**
2,080
17,150
780
-
-
1,020
490
242
350
670
22,782
**2025**
**£**
8,004
2,829|**2024**
**£**
1,740
21,528
2,700
790
270
1,600
270
-
-
-|
|---|---|---|
|||28,898|
|||**2024**
**£**
7,104
2,376|
## **9 Trustees**
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil).
No charity trustee received payment for professional or other services supplied to the charity (2024: £nil). Two trustees claimed travel expenses in 2025 Totaling £159 (2024 : £nil).
24
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **10 Employees**
The average number of full- time equivalent employees (including casual and part-time staff) was as follows:
|Raising funds
Charitable activities
Support and governance
Total
The average monthly number of employees during the year was: 10 (2024 - 11)
**Employment costs**
Wages and salaries
Temporary staff cover
Social security costs
Employer’s contribution to defined contribution pension schemes|**2025**
**Number**
0.80
4.60
2.20
7.60
**2025**
**£**
307,628
-
20,504
23,974
352,106|**2024**
**Number**
0.70
5.80
2.30|
|---|---|---|
|||8.80|
|||**2024**
**£**
327,031
3,643
31,011
25,845|
|||387,530|
The total employee benefits including pension contributions of the key management personnel were £136,061 (2024: £128,362).
There were no employees whose annual remuneration was more than £60,000.
## **11 Debtors**
|**Debtors**|||
|---|---|---|
|**Amounts falling due within one year:**
Grants and donations receivable
Other debtors
Prepayments and Accrued income|**2025**
**£**
100
-
-
100|**2024**
**£**
200
2,408
27,000|
|||29,608|
25
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**12**
**Creditors: amounts falling due within one year**
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
2,821
7,303
1,838
4,049
16,011|**2024**
**£**
6,193
8,567
4,764
20,074|
|---|---|---|
|||39,598|
## **13 Retirement benefit schemes**
The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
26
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **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**||**Movement in funds**|**Movement in funds**|||
|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 April 2023**|**resources**|**expended**|**1 April 2024**|**resources**|**expended**||**31 March 2025**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|_Drop-In and Advice Service:_|||||||||
|Arnold Clark|678|-|(343)|335|-|(335)|-|-|
|Charles S. French Charitable Trust|-|-|-|-|2,500|(2,500)|-|-|
|Smallwood Trust|-|25,000|(25,000)|-|10,000|(9,000)|-|1,000|
|Trust For London|20,575|54,000|(65,640)|8,934|54,000|(62,934)|-|-|
|London Catalyst|-|-|-|-|6,500|(6,500)|-|-|
|Hackney Council|-|70,136|(36,520)|4,977|-|(4,977)|-|-|
|Big Lottery Fund|-|7,000|(7,000)|-|20,000|(12,820)|-|7,180|
|Hackney Cost of Living|4,451|28,898|(33,349)|-|5,000|(5,000)|-|-|
|Mrs Smith & Mount Trust|15,000|15,000|(30,000)|-|-|-|-|-|
|Nationwide Community Fund|-|15,000|(15,000)|-|15,000|(15,000)|-|-|
|The MSN Fund|7,577|-|(7,577)|-|-|-|-|-|
|South Hackney Parochial Charity|-|4,000|(4,000)|-|-|-|-|-|
|_Grants for Individuals:_|||||||||
|Hackney Council|-|29,864|(24,887)|33,616|-|(33,616)|-|-|
|Grants for Individuals|-|-|-|-|22,782|(23,275)|493|-|
|_Hardship Fund:_|||||||||
|Hardship Fund|4,330|1,000|(2,643)|2,687|-|(877)|-|1,810|
|London Churches Refugee Fund|-|-|-|-|750|(750)|-|-|
|_Other purpose:_|||||||||
|_AB Charitable Trust_|-|-|-|-|2,500|-|-|2,500|
|Hackney council - Financial Intervention support Grant|-|-|-|-|45,000|(45,000)|-|-|
|Hackney Giving|-|10,000|(10,000)|-|750|(750)|-|-|
27
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**14**
**Restricted funds**
Community Organisations Cost of Living Fund|-
52,611|67,275
(67,275)
327,173
(329,234)|-
50,549|-
-
184,782
(223,334)|**(Continued)**
-
-
(493)
12,490|**(Continued)**
-
-
(493)
12,490|
|---|---|---|---|---|---|---|
|||||||12,490|
28
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **14 Restricted funds**
## **(Continued)**
## **Arnold Clark**
This funding is towards our social sessions which take place at our Wednesday drop in service.
## **Charles S. French Charitable Trust**
This grant supports our drop-in and advice service.
## **Smallwood Trust**
This funding is for the salaries of our Housing and Destitution staff and related volunteer costs.
## **Trust For London and Big Lottery Fund**
This funding is for salaries of our immigration staff and related costs.
## **Hackney Council**
The funding for our drop-in and individual grants is used to support migrants with no recourse to public funds. The funding for other purposes supports the continuation of all our services.
## **Nationwide & London Catalyst**
This funding is to cover Housing and Destitution work.
## **Grants for individuals**
Grants received from organisations passed on to individual visitors.
## **Hardship Fund**
Donations received for our Hardship Fund pays out small grants or pays for emergency accommodation to individuals in need.
## **AB Charitable Trust**
In addition to unrestricted funding, emergency grant used to support staff training following far-right violence impacting organisation in August 2024.
## **Hackney Giving**
This funding supports our drop-in service.
29
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **15 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fund balances at 31 March 2025 are represented by:
Current assets/(liabilities)
249,335
12,490
249,335
12,490|**Total Unrestricted**
**Restricted**
**2025**
**funds**
**funds**
**£**
**£**
**£**
261,825
128,645
50,549
261,825
128,645
50,549|**Total**
**2024**
**£**
179,194|
|---|---|---|
|||179,194|
30
Docusign Envelope ID: BE9E9FA8-B515-431A-B1D9-5842DA5CD042
## **HACKNEY MIGRANT CENTRE**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **16 Related party transactions**
Hardship payment of £20 to one Trustee.
The family of one Trustee have received 2 hardship grants and one individual grant: Total (£310).
31