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2023-03-31-accounts

Page
Reference and Administrative Details
Report ofthe Trustees 4 to 10
Independent
Auditor's		 Report 11 to 13
Statement offinancial Activities
Balance Sheet 15
Statement ofCashflow 16
Notes to the Statement ofCashflow 17
Notes tothe financial Statements 18 to 34

GREATER MANCHESTER IMM16FiATION AID UN INDEPENDENT AUDITOR'S REPORTTOThE MEMBERS OF GREATER MANCfrIESTER IMM16RAnoN AID UNIT FOR TrIE YEAR ENDED 31 MARCH 2023 Obtsinin8 an underst3ndin8 of the le￿[ and regulatory frameworks that the entity operètes in, focuslng on those laws and wulations that had a direct efferton the flnancial ststements.- Enquiry of management to Identlfy any ins13n￿$ of known or suspected instance5 of frdud,. Enquiry of management and those charged govemance around a￿¥1 4nd prtentlal I￿gatiOn and claims,. Enqviry of mana8ementabout any inrtanw of non-compSiance lJws and regulatlons: RewewinEthe design and implementa￿On of control systems in place. Testin8the operatiDn81 effertNene55 of the controls: Pérforming audit work over the risk ol managernent overrfde of conirols, In¢lud5Ag testing of journal entrie5 and otheradjustments for 2ppropriatenes5 and reviewing accounting e5tJmat£s tor bias. Rèviewing minutes of meeting5 of those charged with go¥emance,' Revlewng flnanclal Statement dLs¢losures and tes￿nI to supportlng dotumentstion to assess Complian￿ wlth applitsble laws znd regul3fiDll5. Becauso of the inherent Ilmitstions of an audii there Is a risk that we will not detert 411 l￿e£￿I3r1tleS. indudlng thosé leading to a materlal rnlsstalement In the finantrtl ststements or noTk-complièno with regulatlon. Thi5 risk Increases the more that cornpllance whh a law or regulation is removed from the events 3nd tsnsact(ons reflertéd in the flnanoal straternents. as we wlll be le551rf(ely to become aware of Instances of non-complrance. The risk is also greater regarding irregularfties occurfn8 due to frdud lather than error, as fraud involves Intentltsnal concealment. forgery, tollusion, onthlon or m￿repreSents110n. A further dèscription of our respDn51bifthes for the audit of the financial ststemeDts Is lotated on the Flnantial RepDrtinE Counctys website 2t http&/lwww.frcorg.uklour-Work/Audtt/Audtt-and-assuran¢e/Standar&an& 8uidancelStandardS-and*uidanc&for-auditors/Atsdt￿rS-re5pDnSibIlrt1e5-fQr-audltlDeS￿nptiOn-Of-aud1ror$- re5ponslbNltles-for-audlLaspL This dexriptlon fom￿ part of our audltorfs repo Use of thts r•port This reportls madp solety to the tharitsble companls members. 35 a body, In accordance with Chapter3 of Part 16 of the Comp8nie5 Act 2006. Our ?udlt work ha5 been undertaken so that we might state to the ch2ritable wmpanvs membets thosé matters WÈ are required to state to them in an audltorfs repDrt and for no Other purpose. To the fullest extent perm(tted by law. we do not 3fL?Pt or assume responsibility to anyone other than the charftsble company and the Eharrtable compan¢s Members as 8 body. for aur iudit wort forthis repc¥i or for the oplnlons we have formed. Dlc¢on ThomÈly (Senior S oryAudff(orl for and ctn behalf of Sedulo Audit LimltEd st3tutDry Auditors 605 Atbert House 256-260 old St London ECIV9DD D8te.' Page113

Restated
31.03,23 31.03.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes f
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies 2 266,976 912,985 1,179,961 797,739
Charitable activities 415,755 421,755 438,656
Investment Income 1,004 25
Total 683,735 918,985 1,602,720 1,236,420
EXPENDITURE ON
Charitable actlvgles 4 496,647 914,054 1,410,701 1,051,382
Total 496,647 914,054 1,410,701 1,051,382
NET INCOME/(EXPENDITURE) 1S7,088 4,931 192,019 185,038
RECONOLIATION
OF FUNDS
Total funds brought forward 1,165,209 30,408 1,195,617 1,010,579
TOTAL FUNDS CARRIED FORWARD ~1352,297 35,339 1,387,636 1,195,617

Restated
31.03.23 31.03.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes E
FIXEDASSETS
Tangible assets 9 114,681 114,681 113,204
CURRENT ASSETS
Debtors 10 662,298 299407 961,805 557,966
Cash at bank and in hand 698,431 203,781 902312 803,454
1,360,729 503,288 1,864,017 1,361,420
CREDITORS
Amounts
falling due within one year		 11 (100460) (467,949) (568,909) (279,007)
PROVISIONS FOR UABILlllES 17 (22,153) [22,153)
NET CURRENT ASSETS 1,237,616 35,339 1,272,955 1,082,413
TOTAL ASSETS LESSCURRENT UABIUllES 1,352,297 35339 1,387,636 1,195,617
1,352,297 35939 1387,636 1,195,617
FUNDS
Unrestricted funds
General
Fund		 550925 432,565
Designated Fund —Freehold Property 106,644 110,204
Designated Fund —Property Refurbishments 120,000 120,000
Designated Fund —Work in Progress 259,005 250,797
Designated Fund —Cost of Living Pay Increases 70,000 70,000
Designated Fund —Disbursements 245,723 181,643
Restricted funds 35,339 30,408
TOTAL FUNDS 1,387,636 1,195,617

31.03.23 31.03.22
Notes E E
Cash flows from operating activities
Cash generated
from operations		 105,309 145,773
Net cash provided
by operating
activities		 105,309 145,773
Cash flows from investing activities
Purchase oftangible
fixed		 assets (6,551)
Net cash used
in investing		 activities (6,551)
Change
in cash and cash equivalents		 in the
reporting
period		 98,758 145,773
Cash and cash equivalents at the beginning
ofthe reporting
period		 803,454 657,681
Cash and cash equivalents at the end of
the reporting
period		 902,212 803,454

31.02.23 31.03.22
f 6
Net (expenditure)/income forthe reporting period (as per the
Statement ofFinancial Activities) 192,019 185,038
Adjustments
Depreciation
charges
Increase
in debtors
Increase
in creditors		 5,074
(403,839)
312,055		 4,060
(89,903)
46,578
Net cash provided
by operations		 105309 145,773
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash flow At31.03.23
f E f
Net cash
Cash at bank and in hand ~803454 98,758 902,212
Total 803,454 98,758 902,212

Restated
Support costs 31.03,23
f		 31.03.22
f
Audit fees 6,500 5,000
Bank charges 430 469
Depreciation
Governance		 and board costs 5,073
3,719		 4,060
317
Insurance 5,451 4,187
IT 20,322 17,986
Legal and professional
Premises costs		 17,430
30,656		 11,713
20,018
Telephone 15,415 18,763
Sundry 5,040 6,420
Irrecoverable VAT 22,152
132,188 88,933

Net income/(expenditure)
is stated after charging/(crediti		 ng);
Restated
31.03.23 31,03.22
F. f.
Depreciation
-owned assets
Auditor's
remuneration		 5,074
6,500		 4,060
5,000
Accountancy
fees		 17,430 11,713
Operating
leases		 2,431 1,852

Restated
31.0323 31.03.22
Wages and salaries
Social security costs
Pensions costs		 f
984,772
96324
57,382		 f
765,031
72,183
48,244
1~8,478 885,458
Restated
31.03.23 31.0322
Legal Advice 18 16
Non Legal Support 10 8
Management and Administration 6 4
34 28

Freehold Freehold Improvements Improvements Fixtures Computer Total
property to and equipment
property fittings
COST E E
At 1April
Additions		 2022 178,000 22, 104 22,699 18,796
6,551		 241,599
6,551
Disposals
At 31March 2023 178,000 22, 104 22,699 25,347 248,150
DEPRECIATION
At 1April 2022
Charge for year		 67,796
3,560		 19,104
500		 22,699 18,796
1,014		 128,395
5,074
At 31March 2023 71,356 19,604 22,699 19,810 133,469
NET BOOK VALUE
At 1April 2022 3,000 113,204
At 31March 2023 106,644 2,500 5,537 114,681
10. DEBTORS:AMOUNTS FALUNG DUE WITHIN ONE YEAR
Restated
31,3.23 31.3.22
f 6
Trade debtors
Prepayments
Other debtors		 and accrued income 440,864
261,838
259,103		 110,759
196,410
250,797
961,805 557,966
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Restated
31.3.23 31.3,22
E E
Trade creditors
VAT
Other creditors
Accruals and deferred		 income 3,323
6,853
16,588
542,145		 1,805
5,990
9,645
261,567
568,909 279,007

CREDITORS: AMOUNTS FALLING DU E WITHIN ONE YEAR -continued
Restated
Analysis ofmovement in deferred income 31.03.23 31.03.22
f f
Broughtforward
Released
in the year
Deferred
in the year		 182,795
(182,795)
517,769		 830,397
(830,397)
260,272
517,769 260,272
LEASING ARRANGEMENTS
Restated
Minimum
lease payments		 under non-cancellable operating leases fall 31.03.23 31.03.22
due as follows:
f f
Within one year
Between one and five years
After more than 5years		 1,237
3,780		 1,833
4,829
188
5,017 6,&50

Net
movement At
At1.4.22 in funds 31.03.23
Restated
f
Unrestricted funds
GeneralFund
Designated
Designated
Designated
Designated
Designated		 Fund —Freehold Property
Fund —Property Refurbishments
Fund —Work in Progress
Fund —Cost of Uvlng Pay Increases
Fund —Disbursements		 432565
110,204
120,000
250,797
70,000
181,643		 118360
(3560)
8308
64,080		 550,925
106,644
120,000
259,005
70,000
245,723
1,165,209 187,088 1,352,297

Net
movement At
At 1.4.22 in funds 31.03.23
Restored
E E E
Restricted funds
Henry Smith
Justice Together-
Policy
Justice Together -Service Delivery
KIND		 939
9,985
2,066		 (939)
2,836
(1,894)
7,762		 12,821
172
7,762
Legal Education
National
Lottery		 Foundation
Community		 Fund 6,250
11,168		 8,333
(11,168)		 14,583
30,408 4,931 35,339
TOTAL FUNDS 1,195,617 236,877 1,432,494
Net moveme nt
in funds, included
in the abo		 ve are as follows:
Transfers Incoming Resources Movement
resources expended in funds
f E 6
Unrestricted funds
General fund (142,288) 683,735 (423,087) 118,360
Designated Fund —Freehold Property (3,560) (3,560)
Designated Fund —Property
Refurbishments
Designated Fund —Work in Progress 8,208 8,208
Designated Fund —Cost of Living Pay 70,000 (70,000)
Increases
Designated Fund —Disbursements 64,080 64,080
683,735 (496,647) 187,088

MOVEMENT IN FUNDS -continued
Transfers Incoming Resources Movement
resources
E		 expended
E		 in fundsf
Restricted funds
Access toJustice Foundation
Balcombe Charitable
Trust
Community
Justice Fund
Disrupt Foundation
Esmee Fairbaim
Greater Manchester
Combined		 10,038
22,917
24,000
11,525
74550		 (10,038)
(22,917)
(24,000)
(11,525)
(74450)
Authority
(ABEN)
Henry Smith
Independent
Choice
Justice Together - Policy
Justice Together - Service Delivery
KIND
Legal Education
Foundation
OFF)
Legal Education
Foundation
Manchester
Women's
Aid
National
Lottery Community
Fund
Greater Manchester
Law Centre (Oak		 50,000
60,000
7,000
43,518
196,528
32,731
32,849
62,500
2,000
106,362		 (50,000)
(60,939)
(7,000)
(40,682)
(198,421)
(24,969)
(32,849)
(54,167)
(2,000)
(117830)		 (939)
2,836
(1,894)
7,762
8,333
(11,168)
Foundation)
Paul Hamlyn
Foundation
Rochdale Borough Council
Independent
Choices 2
Sam and Bella Sebba Charitable		 6,773
77300
6,000
3,000		 (6,773)
(77,300)
(6,000)
(3,000)
Foundation
5
Refugee Action/Step
Change		 52,800 (52,800)
Consortium
Strategic Legal Fund
Talent Fund		 13,464
16,881		 (13,464)
(16,881)
~Gn
918985 (914,054) 4,931
TOTALFUNDS 1,647,578 (1,410,701) 236,877
Comparativas
for movement
in funds
Net
movement At
At 1.4.21 in funds 31.03.22
f f f
Unrestricted
funds
GeneralFund
Designated
Fund —Freehold Property
Designated
Fund —Property Refurbishments
Designated
Fund -Work in Progress
Designated
Fund —Cost of Living Pay Increases
Designated
Fund —Disbursements		 966,155 (533,590)
110,204
120,000
250,797
70,000
181,643		 432465
110,204
120,000
250,797
70,000
181,643
966,155 199,054 1,165,209

MOVEMENT
IN		 FUNDS -con tinued
Net
movement At
At 1.4.21 in funds 31.03.22
E E E
Restricted funds
British Red Cross 10,999 (10,999)
Henry Smith
Justice Together
Justice Together		 - Policy
- Service Delivery		 2,500 (1,561)
9,985
2,066		 939
9,985
2,066
KIND 27,045 (27,045)
Legal Education
National
Lottery		 Foundation
Community		 Fund 3,880 6,250
7,288		 6,250
11,168
44,424 (14,016) 30,408
TOTALFUNDS 1,010,579 185,038 1,195,617
Net movement in funds, included in the above are as follows:
Transfers Incoming Resources Movement
resources
E		 expended
E		 in funds
f
Unrestricted
funds
Generalfund (732,644) 641,497 (442,443) (533,590)
Designated
Fund —Freehold		 Property 110,204 110,204
Designated
Fund —Property
Refurblshments		 120,000 120,000
Designated
Fund —Work in		 Progress 250,797 250,797
Designated
Fund —Cost of
Increases		 Living Pay 70,000 70,000
Designated
Fund —Disbursements		 181,643 181,643
641,497 (442,443) 199,054

Transfers Incoming Resources Movement
f resources
E		 expended
f		 In funds
E
Restricted funds
British Red Cross
Esmee Fairbaim
Greater Manchester
Combined		 14,261
58,500		 (25,260)
(58400)		 (10999)
Authority(ABEN)
Henry Smith
Justice Together - Policy
Justice Together- Service Delivery
KIND
Legal Education
Foundation
(JFF)
Legal Education
Foundation
MAC
National
Lottery Community
Fund
Oglesby Charitable
Trust
Oglesby Charitable
Trust 2
Paul Hamlyn
Foundation
Independent
Choices
Independent
Choices 2
5am and Bella Sebba Charitable		 54,600
58,600
22381
78,957
31,673
32,143
6,250
10,000
90383
16,492
9,850
67,000
6,000
2,000		 (54,600)
(60,161)
(12,396)
(76,891)
(58,718)
(32,143)
(10,000)
(83,095)
(16,492)
(9,850)
(67,000)
(6,000)
(2,000)		 (1,561)
9,985
2,066
(27,045)
6,250
7,288
Foundation
4
Sam and Bella Sebba Charitable		 14,000 (14,000)
Foundation
5
Refugee Action/Step
Change		 8,333 (8,333)
Consortium 13,200 (23400)
594323 (608,939) (14,016)
TOTAL FUNDS 1,236,420 1,051~2 185,038

Previous Previous Restated
Year
E		 2022 Year2022
f		 Adjustment
6
Charitable
acthrity
Raising Funds 317 (317)
Core Services 948,670 (948,670)
Support Costs 469 (469)
Other Services 101926 (101,926)
Legal services and casework 1,051,382 1,051,382
1051 382 1051382
Previous Restated
Year 2022
E		 Year 2022
f		 Adjustment
E
Unrestricted funds 1,181,130 1,165409 (15,921)
Restricted funds 14,487 30,408 15,921
1,195,617 1,195,617

Unrestricted Restricted Total
fund funds funds
6 6 6
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 202,816 594,923 797,739
Charitable
activities		 438,656 438,656
Investment
income		 25 25
Total 641,497 594,923 1,236,420
EXPENDITURE ON
Charitable
activities		 442,443 608,939 1,051,382
Total 442,443 608,939 1,051,382
NET INCOME/(EXPENDITURE) 199,054 (14,016) 185,038
RECONCILIATION
OF FUNDS
Total funds brought forward 966,155 44,424 1,010,579
TOTAL FUNDS CARRIED FORWARD