2022-03-31-accounts - Greater Manchester Immigration Aid Unit

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					31.3.22	31.3.21
			Unrestricted	Restricted	Total	Total
			funds	fund	funds	funds
						as restated
		Notes			f
INCOME AND ENDOWMENTS FROM
Donations and legacies		2	202,816	594,923	797,739	877,835
Other trading activities		3	438,681		438,681	384,597
Total			641,497	594,923	1,236,420	1,262,432
EXPENDITURE ON
Raising funds			317		317
Charitable activities
Core Services Supportcosts Other Services			335,476 469 90,260	613,194 11,666	948,670 469 101,926	785,563 348 102,601
Total			426,522	624,860	1,051,382	888,512
NET INCOME/(EXPENDITURE)			214,975	(29,937)	185,038	373,920
RECONCILIATION	OF FUNDS
Total funds brought	forward		966,155	44,424	1,010,579	636,659
TOTAL FUNDS CARRIED FORWARD			1,181,130	14,487	1,195,617	1,010,579

				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		funds	fund	funds	funds
	Notes		f	f	as restatedI
FIXEDASSETS
Tangible assets	13	113,204		113,204	117,264
CURRENT ASSETS
Debtors	14	557,966		557,966	468,063
Cash at bank and in hand		788,967	14,487	803,454	657,681
		1,346,933	14,487	1,361,420	1,125,744
CREDITORS
Amounts falling due within one year	15	(279,007)		(279,007)	(232,429)
NET CURRENT ASSETS		1,067,926	14,487	1,082,413	893,315
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,181,130	14,487	1,195,617	1,010,579
NET ASSETS		1,181,130	14,487	1,195,617	1,010,579
FUNDS	16
Unrestricted funds:
General fund				630,129	678,577
Designated Fund - Freehold Property				110,204	113,764
Designated Fund - Work In Progress				250,797	173,814
Designated Fund - Property Refurbishments				120,000
Designated Fund - Cost ofLiving Pay Increases				70,000
				1,181,130	966,155
Restricted funds				14,487	44,424
TOTAL FUNDS				1,195,617	1,010,579

						31.3.22	31.3.21
							as restated
					Notes
Cash tlows from		operatiag	activities
Cash generated	1'rom operations					145,773	281,165
Net cash provided		by operating		activities		145,773	281,165
Change in cash	and cash equivalents				in the
reporting period						145,773	281,165
Cash and cash	equivalents		at	the beginning
ofthe reportiag		period				657,681	376,516
Cash and cash	equivalents		at	the end	oftbe
reporting period						803,454	657,681

RECONCILIATION	RECONCILIATION	RECONCILIATION	OFNET INCOME TO NET CASH FLOW FROM	OFNET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
					31.3.22	31,3,21
						as restated
						I
Net income	for the	reporting		period (as per the Statement ofFinaacial
Activities)					185,038	373,920
Adjustments	for:
Depreciation	charges				4,060	4,505
Increase in debtors					(89,903)	(114,363)
Increase in creditors					46,578	17,103
Net cash provided		by	operations		145,773	281,165

ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4.21	Cash flow	At 31.3.22
		f	f.
Net cash
Cash at bank and in hand	657,681	145,773	803,454
	657,681	145,773	803,454
Total	657,681	145,773	803,454

Land tk Buildings	Land tk Buildings	2%on cost
Building	Improvements	10%on cost
Fixtures,	Fittings &Office Equipment	25% on cost
Computer	Equipment	33.3%on cost

DONATION	S
		31.3.22	31.3.21
			as restated
			f
Donations		11,998	32,304
Government Grants	grants	5,021 780,720	28,824 816,707
		797,739	877,835

	Grants received, included	in	t	he abov	e, are as follows:
						31.3.22	31.3.21
							as restated
	Manchester City Council AB Charitable Trust					97,970 20,000	99,099 19,999
	Estee Lauder/MAC					10,000	13,417
	Lloyds Foundation Legal Education Foundation					60,223	22,232 10,714
	Access to Justice						95,000
	SBSCT					22,333	23,333
	Henry Smith					58,600	41,500
	Paul Hamlyn Foundation					67,000	63,500
	The Oglesby Charitable	Trust				26,341	52,403
	British Red Cross					14,261	33,864
	Legal Education Foundation Aurum Charitable Trust		JFF			(8,630) 54,411	50,000
	The Law Centres Network						6,667
	Safety for Sisters					8,000	6,000
	KIND					31,673	27,345
	National Lottery Community			Fund		90,383	73,807
	Mayors GM Homeless Fund						37,500
	Barrow Cadbury Trust					300	49,700
	Greater Manchester Combined			Authority			34,036
	Esmee Fariburn					58,500	21,000
	Network for Social Change						16,667
	GMCA - ABEN Advice					54,600	10,000
	Justice Together Service	Delivery				78,958
	Justice Together Policy Other grants					22,381 13,416	8,924
						780,720	816,707
3.	OTHER TRADING ACTIVITIES
						31.3.22	31.3.21
							as restated
	Investment income					25	66
	Rent &services					2,900	1,930
	Legal Aid Agency (LAA) Contract LAA disbursements reclaimed					402,696 162,826	305,675 125,517
	Less; LAA disbursements	incurred				(162,826)	(125,517)
	Legal aid certificated work Legal aid certificated disbursements				reclaimed	21,945	38,856 64,277
	Carried forward					427,566	410,804

3.	OTHER TRADING ACTIVITIES - continued	OTHER TRADING ACTIVITIES - continued	OTHER TRADING ACTIVITIES - continued	OTHER TRADING ACTIVITIES - continued
							31.3.22	31.3.21
								as restated
	Brought forward						427,566	410,804
	Less: legal aid	certificated	disbursements	incurred				(64,277)
	Student placements							900
	Other income						11,115	37,170
							438,681	384,597
4.	RAISING FUNDS
	Other trading	activities
							31.3.22	31.3.21
								as restated
	Trustees' expenses						317
5.	CHARITABLE ACTIVITIES COSTS
							Support
						Direct	costs (see
						Costs	note 6)	Totals
								f.
	Core Services					948,670		948,670
	Support costs						469	469
	Other Services					2,833	99,093	101,926
						951,503	99,562	1,051,065
6.	SUPPORT COSTS
							Governance
					Finance	Other	costs	Totals
						f		f
	Supportcosts				469			469
	Other Services					82,380	16,713	99,093
					469	82,380	16,713	99,562

				31.3.22	31.3.21
					as restated
	Depreciation - owned assets			4,060	4,505
8.	AUDITORS' REMUNERATION
				31.3.22	31.3.21
					as restated
	Fees payable to the charity's	auditors for the audit ofthe charity's	financial
	statements			5,000	3,750

	Trustees' expenses
		31.3.22	31.3.21
			as restated
		f
	Trustees' expenses	317
10.	STAFF COSTS
		31.3.22	31.3.21
			as restated
			f
	Wages and salaries	837,214	730,655
	Other pension costs	48,244	43,554
		885,458	774,209

		31.3.22	31.3.21
			as restated
Management	and Administration	4	3
Legal Advice Consultancy		16	12
Non Legal Support		8	10
		28	25

	No employees received	No employees received	emoluments	in excess of660,000.
11.	COMPARATIVES	FOR THK STATEMENT OF FINANCIAL			ACTIVITIES
					Unrestricted	Restricted	Total
					funds	fund	funds
							as restated
	INCOME AND ENDOWMENTS			FROM
	Donations and legacies				351,533	526,302	877,835
	Other trading activities				384,597		384,597
	Total				736,130	526,302	1,262,432
	EXPENDITURE ON
	Charitable activities
	Core Services				298,220	487,343	785,563
	Supportcosts				348		348
	Other Services				95,512	7,089	102,601
	Total				394,080	494,432	888,512
	NET INCOME				342,050	31,870	373,920
	RECONCILIATION		OF FUNDS
	Total funds brought	forward			624,105	12,554	636,659
	TOTAL FUNDS CARRIED FORWARD				966,155	44,424	1,010,579

TANGIBLE	FIXEDASSETS
			Improvements	Fixtures
		Freehold	to	and	Computer
		property	property	fittmgs	equipment I	Totals
COST
At 1 April 2021 and
31 March 2022		178,000	22,104	22,699	18,796	241,599
DEPRECIATION
At 1 April 2021		64,236	18,604	22,699	18,796	124,335
Charge for year		3,560	500			4,060
At 31 March	2022	67,796	19,104	22,699	18,796	128,395
NET BOOK	VALUE
At 31 March	2022	110,204	3,000			113,204
At 31March	2021	113,764	3,500			117,264
DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
					31.3.22	31.3.21
						as restated
Trade debtors					110,759	86,540
Other debtors					250,797	173,814
Prepayrnents	and accrued income				196,410	207,709
					557,966	468,063

15.	CREDIT	ORS	: AMO		NTS FA	LLING DUE WITHIN ONK Y	EAR
								31.3.22	31.3.21
									as restated
								f.
	Trade creditors							1,805	931
	VAT							5,990	10,872
	Other creditors							9,645
	Accruals and deferred			income				261,567	220,626
								279,007	232,429
16.	MOVEMENT		IN FUNDS
							Net	Transfers
							movement	between	At
						At 1.4.21	in funds	funds	31.3.22
							f		f
	Unrestricted funds
	General fund					966,155	214,975	(551,001)	630,129
	Designated	Fund - Freehold Property						110,204	110,204
	Designated	Fund - Work In Progress						250,797	250,797
	Designated	Fund - Property Refurbishments						120,000	120,000
	Designated	Fund - Cost			ofLiving	Pay
	Increases							70,000	70,000
						966,155	214,975		1,181,130
	Restricted	funds
	Restricted	fund				44,424	(29,937)		14,487
	TOTAL FUNDS					1,010,579	185,038		1,195,617
	Net movement		in funds,		included	in the above are as follows:
							Incoming	Resources	Movement
							resources	expended	in funds
	Unrestricted funds
	General fund						641,497	(426,522)	214,975
	Restricted	funds
	Restricted	fund					594,923	(624,860)	(29,937)
	TOTAL FUNDS						1,236,420	(1,051,382)	185,038

			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.21
			f
Unrestricted funds
General fund		624,105	342,050	(287,578)	678,577
Designated	Fund - Freehold Property			113,764	113,764
Designated	Fund - Work In Progress			173,814	173,814
		624,105	342,050		966,155
Restricted	funds
Restricted	fund	12,554	31,870		44,424
TOTAL FUNDS		636,659	373,920		1,010,579

	Incoming	Resources	Movement
	resources	expended	in funds
	f.
Unrestricted funds
General fund	736,130	(394,080)	342,050
Restricted funds
Restricted fund	526,302	(494,432)	31,870
TOTAL FUNDS	1,262,432	(888,512)	373,920

				Net	Transfers
				movement	between		At
			At 1.4.20	in funds	funds		31.3.22
Unrestricted funds
General fund			624,105	557,025	(838,579)		342,551
Designated	Fund - Freehold Property				223,968		223,968
Designated	Fund - Work In Progress				424,611		424,611
Designated	Fund - Property Refurbishments				120,000		120,000
Designated	Fund - Cost ofLiving Pay
Increases					70,000		70,000
			624,105	557,025			1,181,130
Restricted	funds
Restricted	fund		12,554	1,933			14,487
TOTAL FUNDS			636,659	558,958			1,195,617
A current	year 12 months	and prior year 12 months	combined	net movement in funds,	included	in the above are		as
follows:

		Incoming	Resources	Movement
		resources f.	expended f	in funds
Unrestricted funds
General fund		1,377,627	(820,602)	557,025
Restricted	funds
Restricted	fund	1,121,225	(1,119,292)	1,933
TOTAL FUNDS		2,498,852	(1,939,894)	558,958
Designated	funds
Designated	funds as at 31March 2022 have been identified	for the following: