## |||||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|||||