REGISTERED COMPANY NUMBER: 02838845 (England and Wales)
REGISTERED CHARITY NUMBER.. 1123908
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
GREATER MANCHESTER IMMIGRATION AID UNIT
Greater Manchester
IMMIGRATION AID UNIT

GREATER MANCHESTER IMMIGRATION AID UNIT
CONTENT5
Page
Reference and Administrative Details
Report of the Trustees
4 to 11
Independent Auditor's Report
12 to 14
Statement of Financial Activities
15
Balance Sheet
16
Statement of Cashflow
18
Notes to the Statement of Cashflow
19
Notes to the Financial Statements
20 to 35

GREATER MANCHESTER IMMIGRATION AID UNIT
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024
ReBlstered Company number
02838845 (England and Wales)
Registered Charity number
1123908
Registered office
l Delaunays Road
Crump5311 Green
Manchester
M8 4QS
Auditors
Wyatt Morris Golland Ltd
Park House
200 Drake Street
Rochdale
OL16 IPJ
Banker5
The Co-operative Bank PLC
l Balloon Street
Manchester
M604EP
Charities Aid Foundation
25 Kings Hill Avenue
Kent
ME19 4TA
Trustees
Steven Errol Grant
Amy Lythgoe
Chris Harrop
Karl Tonks
Lisa Jowrey
Mohammed Haimed
lan Haworth (resigned 16 January 20241
Bernadette Rudman (resigned 16 January 20241
Monisola Joshua (resigned 12 December 20231
Anum Ahmed (appointed 19 September 20231
Judith Nyanjowa (appointed 19 September 20231
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GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report
with the financial statements of the charity for the year ended 31 March 2024. The Trustees have adopted the
provisions of AccoL]nting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of
Ireland IFRS 1021.
AIM, OBJ ECTIVES AND ACTIVITIES
Greater Manchester Immigration Aicl Unit IGMIAUI is a voluntary org3ni5ation supporting people subject to
immigration control. We offer free legal immigration advice, representation and support services to people seeking
asylum, refugees, and children and adults who are at risk.
Our team Oi irustees, staff, and volunteers contribute skills, knowledge, and experience which enables us to deliver
high quality legal and support services.
GMIAU has a three-year strategic business plan, and a written annu31 plan which sets Out specific activities to be
undertaken in each year.
OurAim
Our mission is to provide high-quality legal representation, support and hope to people experiencing immigration
injustice.
Our vision is for equality, compassion and justice for all people facing the challenges of immigration.
Ourvalues
We 5peok Up
We know what's right and what's fair. We are not silent when we see injustice.
We Fight ForJustice
We use all the knowledge, expertise and skill we possess in order to succeed.
We See The Whole Person
We recognise the talent5, humanity and potential of those who turn to us for help.
We Act With Empathy
We treat people how we'd want to be treated,. with kindness, dignity and respect.
We Are Tenacious
We take on difficult cases. And we don't give up easily.
We Fight For Change
We campaign with others for improvements i n immigration law and policy.
Our Ob'ectives
To deliver immigration legal advice and representation to those most in need.
To deliver associated services, if required, to support people we work with.
To deliver strategic and operational partnership5 to have greater impact.
To be a credible voice influencing local and nation31 strategies and policies to make immigration practice
humane and accessible.
To be an effective, efficient, resilient, sustainable, well-resourced organi5ation.
Pagel 4

GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Our Activities
In pursuit of these objectives, GMIAU undertakes the following..
To provide individual advice and representation, at all stages of the legal process, to those most in need who
are subject to immiEration control.
To provide additional support to particular groups affected by immigration control. Our current focus being
on supporting people who are homeless and destitute, women at risk, unaccompanied children and young
people and others who are vulnerable.
To promote and raise awareness of the issues 3ffecting people subject to immigration control. We provide
training, workshops, and events to highlight these issues aT)d promote improved understanding and practice.
To work with other5 to secure and develop advice provision in the North West.
To develop policy responses and campaign to support people subject to immigration control ènd under
threat of deportation.
Public Benefit
With reference to the duty in section 17151 of the Charities Act 2011 the Trustees of GMIAU have paid due regard to
the Charity Commission guidance on public benefit when deciding what activities the charity should undertake.
The aims of GMIAU are carried out for public benefit. We provide free legal advice, representation, and support to
many people who are subject to immigration control, their friends and family, and those who are in poverty. Our
achievement5 listed below show the ways in which we have furthered the aim5 and objects of the charity. Members of
the public can contact us five days a week to seek advice and support. This includes individuals as well a5 agencies
contacting us on behalf of others.
The benefits that arise from the aims of the organisation are as follows..
People get a successful outcome to their legal case. This means that for many they become entitled to work,
support themselves independently, and find a way out of poverty. It also means that people can settle into
the local community, feel safe and secure, and start to rebuild their lives in the UK.
People receive the advice and support that they need which allows them to make decisions that affect their
lives and their future.
Any campaign or policy activity attempts to improve the situation for the people who benefit from the
organisation and its work. Specifically, thi5 means improvements in the asylum or immigration process and
the ways in which people are treated by the authorities to ensure fair and equitable treatment and respect
for human rights.
The achievements and 3Ctivities outlined in this report demonstrate the public benefit arising from the charity's
activities.
ACHIEVEMENTS AND PERFORMANCE
During the year we have..
Provided advice and support to over 5,400 individuals and agencies. Many of the people we see are vulnerable
due to their circumstance and include people with health problems, those who are destitute, people who have
been suhject to torture, trafficking, forced labour and other forms of ill-treatment, and children and young
people who are in the UK on their own.
Taken on over 730 new le8al case5 and provided support to over 660 people around homelessness and
destitution.
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GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The eligibility criteria for the Windrush Compensation Scheme was expanded following a successful judicial
review challenge we brought on behalf of a client. We are now in the process of challenging the Legal Aid
Agency and the Lord Chancellor for their failure to make legal aid available for young people who have turned
18 since claiming asylum as an unaccompanied child. Strategic litigètion of this type ha5 been made possible
with funding from the Sam and Bella Sebba Charitable Foundation and the Strategic Legal Fund.
Delivered a contract with the Regional Strategic Migration Partnership to provide an immigration advice
service to Manchester resiclents who are in need. This includes one-off advice as well as complex casework and
is particularly geared towards families with no recourse to puhlic funcls and unaccompanied and trafficked
children.
Continued to work in partnership with law firm Freshfields, Bruckhaus Deringer to develop volunteering
opportunities for their paralegals to asslst with asylum support appeals.
Represented a significant and increased number of children who are claiming asylum. With funcsing from
Manchester City Council we created a pilot designed to increase capacity for children's cases and train the
caseworkers of the future.
We continue to run the A1140ne group for children and young people who are in the UK on their own.
Further developed our work, funded by the Esmee Fairbairn Foundation, to work with children and young
people in care 2nd in leaving care in Manchester.
Provided a number of successful soci31 work student placements from Salford University. The student's focu5 15
on people who are in need including families with no recourse to public funcSs, people who are homeless and
destitute, young people, and people with mental health needs.
Continued our work as part of Kids in Need of Defence IKINDI led by Central England Law Centre to work
with private law firms to provide pro bono support to children to make nationality applications.
Delivered the Restricted Eligibility Support Service IRESSI to support people who are homeless and destitute to
reduce rough sleeping and Support people with 'no recourse to public funds,. Thi5 work has been funded by
the Greater Manchester Combined Authority IGMCAI. We worked alongside The Booth Centre and The Bo3z
Trust to provide face-to-face outreach support as well as training session5 for organisations and local
authorities working within the homelessness sector.
Strengthened our poliry team with support from the Paul Hamlyn Founclation and Justice Together. We have
participated in local and national campaigns and received wide press coverage.
Continued our work with destitute people, in particular those affected by the no recourse to public funds
restrictions and those fleeing domestic abuse, with support from The National Lottery.
Provicled support to people fleeing domestic abuse with funding from Independent Choices, The Pankhurst
Trust, Rochdale Borough Council and GMCA.
Collaborated with 11 other not-for~profit organisations as part of the Step Change Consortium. The Con50rtium
was formed to create a joined-up and collaborative ec05yStem of support for refugees 2nd people seeking
asylum.
Worked to increase capacity in the sector by training the next generation of caseworkers and solicitors with
help from Justice Together and The Balcombe Trust.
Ran a Windrush Legal Initiative project working in partnership with eight leading law firm5 to give people free
help to apply to the Windrush Compensation Scheme.
Worked with Greater Manchester Law Centre and Greater Manchester Tenants Union to raise awareness of
immigration issues around housing.
Provided over 1,300 people with immigration advice via our Adviceline with funding from Access to Justice. We
also used this funding to pilot grDUP sessions around asylum and other immigration matters to people housed
by the Home Office in hote15 who were otherwise unable to access legal advice.
Continued our community organisation work with our Action Group in raising issues around the cost of the 10-
year route. We have also worked with young people from our A1140ne group on i55yes that are affecting them
such as access tts education.
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GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Partici
ation and work with others
We continue to work with a wide range of agencies, to provide advice and to develop policy responses to immigration
and asylum issues.
We have been active members of networks of advice agencies, leg31 aid providers, and others to campaign against the
cuts to legal aid and to try to find ways lo <upport people given the lack of legal aid capacity in the North West.
FINANCIAL REVIEW
Financial
0Sition
Income for the year amounted to £1,969,697 12023.. £1,602,720) of which £1,165,821 12023.. £683,7351 was
unrestricted and £803,87612023.. £918,985) was restricted. Total expenditure totalled £1,577,87112023.. £1,410,701)
of which £815,71012023.. £496,647) was unrestricted and £762,16112023'. £914,054) was restricted.
We aim to be effective and efficient with our resources. We are very grateful to the funders and others who recognise
the valLJe of the work that we do and have given their support throughout the year. We entered 2023/24 with a
number of large grants that were coming to an end and we have worked hard to maintain these existin£ relètionships
whilst developing new ancl diverse income streams. Thi5 allowed us to generate a surplus, contributing to our
reserves, to ensure we are as financially resilient as possible given the challenges ahead in future years.
Funds carried forward at the end of the period totalled £1,779,462 12023.. £1,387,636) of which £1,705,283 12023..
£1,352,297) was unrestricted and £74, 17912023.. £35,339) was restricted.
Reserves
olic
The trustees recogni5e the need of the organisation to have free reserves and set aside an amount of no less than six
months running costs. Any money not required for working capit31 is deposited in an interest-bearing account.
Free reserves (unrestricted reserves less the value of designated fund51 at 21 March 2024 amounted to £592,211 or
3.4 months of expenditure. Once funds designated towards the operating reserve1£418,8561 are included, reserves
amount to 5.9 months. The trustees are therefore satisfied that sufficient reserves are currently held by the charity.
Goin
concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity ha5 adequate
resources to continue in operational existence for the foreseeable future.
For this reason, they continue to adopt the going concern basis in preparing the financial statements. The charity is
continuously monitoring its expected income levels and operational targets are set in order to ensure the charity
Secures sufficient funding to fulfil its on-going obligation5. Further details regarding the adoption of the going concern
basis can be found in the Accounting Policies11. Notes to the Financial Statements, page 191.
Fundin
sources
Our m8in funding sources in 2023-24 were..
AB Ch8ritable Trust
Access to Justice
Aurum Charitable Trust
B21cornbe Trust
British Red Cross
Central Eng13Hd Law Centre Kids In Need of Defence IKINDI
Civic Power Fund
Disrupt Foundation
Esmée Fairbairn Foundation
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GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Greater Manchester Combined Authority
Greater Manchester Law Centre - Oak Foundation
Greater Manchester Youth Network
Independent Choices
Justice Together
Legal Aid Agency contract (Legal Aid)
Legal Aid Agency certificated work
Leg81 Education Foundation
Liverpool University
M8nche5ter City Council
Paul Hamlyn Foundation
Public Law Project
Refugee Attion
Rochdale Borough Council
Sam and Bella Sebba Charitable Foundation
Strategic Legal Fund
The Henry Smith Charity
The National Lottery Community Fund
The Oglesby Trust
The Pankhurst Trust - Manchester Womell's Aid
The Talent Fund
student placements
Independent fund raising and donations
Future Plans
Our priorities are..
To work with others to increase capacity to provide free, independent, legal immigration advice and
representation to meet the needs of people in the North West.
To invest time and effort into training and developing immigration caseworkers for the future.
To ensure that the services we provide are relevant and effective.
To be a Source of information and support to agencies supporting people subject to immigration
control including children, family teams within local authorities, and housing and homelessness
service5.
To challenge decisions that wrongly deny access to services for people in need on the basis of
immigration status.
To increase and develop our work in policy and influencing to improve the situation for
immigrant5/people seeking asylum, by increasing our networks to strengthen the work and
mproving our ability to draw upon our day-to-day casework to inform policy.
To increase the involvement people who have been through the immigration and asylum process in
our staff and volunteer teams.
To contribute towards increasing connections between people, decreasing isolation, and making the
North West a region that welcomes and supports refugees and all people whose lives are restricted
by immigration control.
To make sure that GM5AU is an effective, well managed and sustainable organisation, true to our
values, and that we communicate our impact and the difference we make more widely.
To maximise our ability to report on the wider outcomes of our work by constantly improving data
capture and an21ysis.
To secure enough free reserve5 to withstand threats to statutory funding and fluctuating grant
income.
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GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL AND R15K MANAGEMENT OBJECTIVES AND POLICIE5
Principal risks and uncertaintie5
Th,e trustees have reviewed the major risks to which the charitable company is exposed and have established systems
to review and mitigate those risks. The charity maintains a risk register outlining key organisational risk5 and
mitigating steps. The most significant risks identified are..
Cash flow risk
The charity faces risks relating to the availability of cash for operating expenditure. Decision-making relating
to Legal Aid cases has slowed considerably since the pandemic and therefore the timing of payments relating
to th 15 work is uncertain. A significant slowdown in the cash receipts would put the charity of risk of being
unable to meet its immediate financial commitments including payroll and project costs.
To mitigate the risks identified, management prepare cashflow forecasts covering 3 years a5 part of annu81
budget setting and a rolling 12-month cashflow is updated as part of monthly management accounts. We a150
operate with a diverse income base
including grant funding, donations, Legal Aid income and other
contractual income
thereby mitigating the cash flow impact should any one of our individual funding
streams be disrupted or discontinued.
Work in Progress recovery risk
Thi5 relates to monies due from the Legal Aid Agency for work completed on cases for which we are awaiting
a Home Office decision. Uncertainties relating to the rate of recovery for this Legal Aid work mean that the
charity is at risk of overstating its debtor balance, which in turn would mean that management would be at
risk of over-committing the charity financially. Additionally, overestimating the recovery rate of work in
progress would mean that the charity 15 at risk of overestimating the profitability of its Leg31 Aid work thereby
meaning that management are unable to make informed decisions about the viability of these activities.
To mitigate these risks the charity applies recovery rate calculation5 to adjust its work in progress balances
and the trustees have also elected to hold the value of these debtor balance5 in designated funds, thereby
ensuring reserves calculations take into account any potential debtor risk. Further details of these j udgement5
and estimates are detailed in IA of the Notes to the Financial Statements (pages 23-241.
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GREATER MANCHESTER IMMIGRATION AID UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governing document, the Articles of Association (adopted on 28 June 20231, and
constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charitable company is registered in England and Wales Ino. 028388451 and was incorporated on 23 July 1993 and
registered as 3 charity Ino. 11239081 on 29 April 2008.
The company's members are its Trustees. The guarantee of each Trustee is limited to £1.
Greater Manchester Immigration Aid Unit is registered at l Delaunays Road, Crumpsall Green, Manchester, M8 4QS.
Governance
As 2 registered charity Greater Manchester Iil)migration Aid Unit IGMIAUI is adfflini5tered by a Board of voluntary
trustees. The Board meets every six to eight weeks ayd delegate 3 number of functions to sub-committees including a
finance sub-committee.
Trustee selection a
ointment and com
etence
Trustees are elected by the membership or co-opted by the Board for terms of up to two years Irenewablel in
accordance with the Memorandum and Article5 of Association. All persons wishing to put themselves forward for
election/co-option must undergo a preliminary selection process following which the Board decides whether to
recommend them to the membership as Sultable candidates.
New trustees receive an induction programme which includes introductions to the organisation's policies and
practice, its aims and activities, the staff and other members of the Board.
The Board maintains the competence of its members through verbal and written briefings, presentations, and
opportunitie5 to attend training courses and events.
Staff Team
The Trustee5 employ a Chief Executive, Denise McDowell, who is responsible for the day-to-day management of 41
staff at GM IAU. We have a team of 23 specialist solicitor5, caseworkers and trainees. In addition, we have a Policy
Team consisting of five staff including a Community Organiser. Our Operations Director manage5 a Finance & Admin
team of three, 3 Destitution Team consisting of four staff and a Service Team consisting of four staff. Our Destitution
Team work on projects and services for children and other vulnerable people including those who are homeless and
destitute.
We are a Real Living Wage employer accredited with the Living Wage Foundation. Our highest to lowest pay ratio is
2.2..1 demonstrating our commitment to resisting pay inequality.
MEMBERSANDSUPPORTERS
We would like to thank all our members, volunteers and supporters for their continued support of GMIAU. You keep
us going with your encouragement and validation for the work that we do and for your energy and commitment to all
that GMIAU stands for.
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GREATER MANCHESTER IMMIGRATION AID UNIT
RECEDVED
I I OCT 2024
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF RESPONSIBILITIES
The Trustees (who are also directors of the charity for the purpose.s of c.ompany lawl are responsible for preparing the
Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102.. The Financial Reporting standard applicable in the UK and
Republic of Ireland Iunited Kingdom Generally Accepted Accountlng Practice).
Company law requires the Trustees to prepare financlal statements for each financial year, which give a true and fair
view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing
those financial statements the Trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the applicable Charities SORP 2015 (FRS 1021,.
Make judgements and accounting estimates that are reasonable and prudent;
State whether applicable UK Accourkting Standards and statements of recommended practice have been
followed, subject to any material departures disclosed and explained in the financial statements- and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity wlll continue in operation.
The Trustees are responsible for keepin8 adequate accounting records which disclose with reasonable accuracy at any
time the financial position of the charity and which enable them to ensure that the financial statements comply with
the Companies Act 2006. The Trustees are also responsible for 5afeBuarding the assets of the charity and hence for
taking reasonable steps for the prevention and detectlon of fraud and other irregularities.
Disclosure to audltors
In so far as the Trustees are aware, there is no relevant audit informatlon of which the charitable company's auditors
are unaware and th¢.. Trustees ha￿e tak'eii ali SIPPE ihai tFiey ouglit to have taken
o make themselves aware of (Iny
relevant audit information and to establish that the auditors are aware of that information.
Appointment of auditor
The reappointment of Wyatt Morris Golland Ltd as auditors of the charity is to be proposed at the forthcoming Annual
General Meeting.
Report of the TrLlStees, approved by order of the Board of Trustees, as the company directors, on
and signed on the Board's behalf by..
14109l14
Lythgoe - Trustee
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GREATER MANCHESTER IMMIGRATION AID UNIT
INDEPENDENT AUDITOR'S REPORT TO THE MEMBER5 OF GREATER MANCHESTER IMMIGRATION AID UNIT
FOR THE YEAR ENDED 31 MARCH 2024
Opinion
We have audited the financial statements of Greater Manchester Immigration Aid Unit (the 'charitable company'l for
the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow
Statement and notes to the fin3ncial staterr,ent5, including a summary of significant accounting policies. The f nancial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards Iunited Kingdom Generally Accepted Accounting Practice).
In our opinion the financial staternents-.
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the
financial statements section of our report. We are independent of the charitable company in accordance with the
ethical requirements that are relevant to our 3udit of the financial statements in the UK. including the FRC'S Ethical
Standard, and we have fulfilled our other ethical respon51bilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting
in the preparation of the financial statements 15 appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant cloubt on the charitable company's abil￿tY to continue
as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in
the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent othenvise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in
doing so, consider whether the other information 15 materially inconsistent with the financial statement5 or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a
material mi5Statement in the financial statements themselve5. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact. We have nothing
to report in this regard.
Matter5 on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations
2008 requires us to report to you if, in our opinion:
the information given in the Report of the Trustees is inconsistent in any material respect with the financi21
statements,. or
the charitable company has not kept 3dequ8te accounting records,. or
the financial statement5 are not in agreement with the accounting records and returns,. or
we have not received all the information and explanations we require for our audit.
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GREATER MANCHESTER IMMIGRATION AID UNIT
INDEPENDENT AUDITOR'5 REPORT TO THE MEMBERS OF GREATER MANCHESTER IMMIGRATION AID UNIT
FOR THE YEAR ENDED 31 MARCH 2024
Responsibilities of trustees
As explained more fully in the Statement of Tru5tees' Responsibilities, the trustees (who are also the directors of the
charitable company for the purpose5 of company lawl are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view, ènd for such internal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statement5, the trustees are responsible for assessing the charitable company'5 ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basi5 of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or
have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objective5 are to obtain reasonable a55urance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that
includes our opinion. Reasonable assurance 15 a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS IUKI will always detect a materi31 misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statement5.
The extent to which OLJr procedures are capable of detecting irregularities, including fraud is detailed below..
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulation5;
we identified the laws and regulations applicable to the company through discussions with directors and other
management, and from ou r commercial knowledge and experience of charities,.
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the charity, including the Charities Act 2011and Companies Act
2006,.
we asse55ed the extent of compliance with the law5 and regulations identified above through making
enquiries of management and inspecting legal correspondence where necessary and
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by..
making enquiries of m8nagement as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we..
performed analytical procedures to identify any unusual or unexpected relationships,.
tested journal entries to identify unusual transactions,.
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GREATER MANCHESTER IMMIGRATIONAID UNIT
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF GREATER MANCHESTER IMMIGRATION AID UNIT
FOR THE YEAR ENDED 31 MARCkl 2024
assessed whether judgements and a55umptions made in determining the accounting estimates were
indicative of potential bia5', and
investigated the r3tionale behind significant or uniisu31 transactions.
In response to the risk of irregularities and non-compliance with laws and regulation5, we designed procedures which
included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation,.
enquiring of management as to actual and potential litigation 3nd claims,. and
reviewing corresponcience with HMRC.
There are inherent limitations in our audit procedure5 described above. The more removed that laws and regulations
are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing
standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of
the directors and other management and the inspection of regulatory and legal correspondence, if anv.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may
involve deliberate concealment or coll usion.
A further description of our responsibilities for the audit of the financial statements 15 located on the Financial
Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of
the Independent Auditors.
Use of our report
Thi5 report is made solely to the charit3ble company's trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulation5 2008. Our audit work has been undertaken 50 that we might state to the
charitable company's trustees those matters we are required to state to them in an auditors, report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the
charitable company and the charitable company's trustee5 as 3 body, for our audit work, for this report, or for the
opinions we have formed.
Wyatt Morris Golland Ltd
Statutory Auditors
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
Park House
200 Drake Street
Rochdale
Lanc2shire
OL16 IPJ
Date..
P8ge | 14

GREATER MANCHESTER IMMIGRATION AID UNIT
STATEMENT OF FINANCIAL ACTIVITIE5 (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2024
31.03.24
Total
funds
31.03.23
Total
fund5
Unrestricted
fund5
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
307,432
803,876
1,111,308
1,179,961
Charitable activities
828,592
828,592
421,755
Investment i ncome
29,797
29,797
1,004
Total
1,165,82 1
803,876
1,969,697
1,602,720
EXPENDITURE ON
Charitable activities
815,710
762,161
1,577,871
1,410,701
Total
815,710
762,161
1,577,871
1,410,701
NET INCOMEIIEXPENDITUREI
350,111
41,715
391,82G
192,019
Transfers between funds
2,875
12,8751
NET MOVEMENT IN FUNDS
352,986
38,840
391,826
192,019
RECONCILIATION OF FUNDS
Total funds brought forward
1,352,297
35,339
1,387,636
1,195,617
TOTAL FUNDS CARRIED FORWARD
1,705,283
74,179
1,779,462
1,387,636
All income and expenditure derive from continuing activities. The statement of financial activities includes all gains
and losses recognised in the year.
The notes form part of these financial statements
Page | 15

GREATER MANCHESTER IMMIGRATION AID UNIT
BALANCE SHEET
31 MARCH 2024
31.03.24
Total
funds
31.03.23
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible as5et5
125,953
125,953
114,681
CURRENT ASSETS
Debtors
Cash at bank and in hand
io
570,183
1,097,640
320,853
217,905
891,036
1,315,545
961,805
902,212
1,667,823
538,758
2,206,581
1,864,017
CREDITORS
Amounts falling due within one year
li
166,3401
1464,5791
1530,9191
IS68,9091
PROVISION5 FOR LIABILITIES
18
122,1531
122,1531
122,1531
NET CURRENT ASSETS
1,579,330
74,179
1,653,509
1,272,955
TOTAL ASSETS LESS CURRENT LIABILITIES
1,705,283
74,179
1,779,462
1,387,636
NET ASSETS
1,705,283
74,179
1,779,462
1,387,636
FUNDS
Unrestricted funds
General Fund
Designated Fund - Freehold Property
Designated Fund - Property Refurbishments
Designated Fund - Work in Progress
Designated Fund Cost of Living Pay Increase5
Designated Fund - Disbursements
Designated Fund - Operating Reserve
13
592,211
103,084
132,000
209,136
550,925
106,644
120,000
259,005
70,000
245,723
249,996
418,856
Restricted funds
74,179
35,339
TOTAL FUNDS
1,779,462
1,387,636
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2024.
The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of
these financial statements.
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companie5 Act 2006 and
Ibl
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.
Page | 16

GREATER MANCHESTER IMMIGRATION AID UNIT
BALANCE SHEET- continued
31 MARCH 2024
These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial sta
ments were approved by the Board of Trustees and authorised for issue on
were signed on its behalf by..
y Lythgoe - Trustee
Page | 17

GREATER MANCHESTER IMMIGRATIONAID UNIT
STATEMENT OF CASHFLOWS
FOR THE YEAR ENDED 31 MARCH 2024
31.03.24
31.03.23
Notes
Cash f lows from operating activities
Cash generated from operations
432,788
105,309
Net cash provided by operating activities
432,788
105,309
Cash flows from investing activities
Purchase of tangible fixed assets
119,4551
16,5511
Net cash used in investing activities
119,4551
16,5511
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
413,333
98,758
902,212
803,454
Cash and cash equivalents at the end of
the reportinE period
1,315,545
902,212
The notes form part of these financial st3tement5
Page | 18

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE STATEMENT OF CASHFLOWS
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET IEXPENDITUREI/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.03.24
31,03.23
Net lexpenditurellincome for the reporting period las per the
Statement of Financial Activities)
Adjustments
Depreciation charges
Increase in debtor5
Increase/ldecreasel in creditors
391,826
192,019
8,182
70,770
137,9901
5,074
1403,8391
312,055
Net cash provided by operations
432,788
105,309
ANALYSIS OF CHANGES IN NET FUNDS
At 01.04.23
Cash flow
At 31.03,24
Net cash
Cash at bank and in hand
902,212
413,333
1,315,545
Total
902,212
413,333
1,315,545
The notes form part of these f inancial statements
Page | 19

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Charity statu5
Greater Manchester Immigration Aid Unit is a charitable company limited by guarantee registered in England
Bnd Wales Wlth registered company number no. 02838845 and charity number no. 1123908. The company's
registered address is l Delaunays Road, Crumpsall Green, Manchester, M8 4QS.
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charitie5 SORP IFRS 1021 'AccountinE 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, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006.
The financial Statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary
amounts in these financ￿81 statements are rounded to the nearest £.
Going conceTn
The trustees have considered charity's current and future financial position.
The trustees have reviewed cash flow forecasts covering a period of 3 years from the balance sheet date,
ensuring that they have considered cash flows for the 12 months f rom the date of approval of these financi31
Statements I'the going concern period") prepared by the charity's management. These forecasts considered
the risks to the charity'5 business model, particularly the reliability of the charity's fundraising forecasts, cost
and wage increases due to high inflation and likely freehold property maintenance costs, risks relating to the
recoverability of work in progress and analy5ed how those risks might affect the charitable company's
financial resources or ability to continue operations over the going concern period. The planning proce55,
including financial and cashflow projections, has considered alternate scenarios and the trustees have
reviewed mitigating steps that can be taken, including the designation of funds to meet significant upcoming
expenditure.
The trustees consider that the charity holds sufficient free reserves to provide cover for unexpected changes
in income and expenditure to allow it time to adjust its cost base and continue activities. The trustees
continually monitor actual and forecasted financial performance and manage the charity's finances
accordingly. Consequentlyj the trustees have concluded that there are no material uncert3inties that could
cast significant doubt over the ch3rity'5 ability to continue as a going concern for at least 12 months from the
date of approval of the financial statements, and therefore, have prepared the financial statements on a
goina concern basis.
Income
All income is recognised in the Statement of Financial Activities once the charity ha5 entitlement to the funds,
it 15 piobable that the income will be received, and the amount can be measured reliably.
Donations
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fulfilled in the
reporting period.
Page | 20
continuecs...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Grants
Income f..om government and other grants, whether 'c3pital' grants or 'revenue' grants, are
recognised when the cnarily h85 entitlement to the funds, any performance conditions attached to
the grant5 have been met, li is probable that the income will be received, and the amount can be
measured rel iably.
Where the charity determines that a grant agreement does not impose Specified future performance-
related conditions incorne 15 recognised when the grant proceeds are received or receivable.
Where the charity determines that a grant agreement Irnposes Specified future performance-related
conditions, funds are initially recognised a5 deferrecl income within creditor5 and released to income
as the conditions are met and the charity has entitlement to the funds.
Casework
Income from legal aicl casework is claimed when a decision has been made on a case by the Home
Office. Any time spent on casework before income is claimed is recognised as work in progress and
included within debtors.
Expenditure
Liabilities are recognised 25 expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefit5 will be required in settlement
and the amount of the obli83tion can be measured reliably. Expenditure is accounted for on an accruals basis
and has been classified under head ings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings, they have been allocated to activities on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges
allocated on the portion of the 255et'S Use. Other support cost5 are allocated based on the spread of staff
Costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activitie5
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Disbursements, e.g. interpreter and counsel fees, incurred in relation to legal aid casework are paid
as they become due and included in debtors until a decision has been made by the Home Office and
they are able to be claimed from the Legal Aid Agency.
Support and governance costs
Support cost5 are those that aS51St the work of the Charity but do not directly represent charitable
activities and include office costs, governance costs, administrative payroll costs. They are incurred
directly in Support of expenditure on the objects of the Charity and include project management.
Wheie support costs cannot be directly 3ttributed to particular headings, they have been allocated to
expenditure on raising funds and expenditure on charitable activities on a basis consistent with use of
the resources. Governance cost5 are those incurred in connection with the running of the Charity and
compliance with constitutional and statutory requirement5.
Taxation
The charity is considered to pa5S the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from t3Xation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page | 21
continued...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAI STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Pension contributions
The charity operate5 a defined contribution pension scheme for those staff who have opted into auto-
enrolment.
The charity also makes payments into a defined benefit scheme as part of a fund administered by Greater
Manchester Pension Fund. This scheme ceased to be open to new members in April 2006 and eligible
employee5 are now enrolled into the charity's defined contribution scheme. Although the defined benefit
scheme is closed to new members, the charity currently makes payments into the scheme for 2 employees
who entered prior to closure.
The pension cost is charged to the Statement of Financial Activities in the year and represents contributions
payable by the charity to the pension funds.
Employee benefits
The costs of short-term employee benefit5 are recognised as a liability and an expense, unless those costs are
required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period i n which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the company 15 demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
Operating leases
Rentals under operating leases are charged to the Statement of Financial Activities on a strai8ht-line basis over
the lease term.
Tangible fixed assets
Tangible fixed assets are initially recorded at cost and subsequently measured 3t cost or valuation, net of
depreciation and any impairment losses. Additions of a single item or group of similar asset5 exceeding £1,000
are capitalised at cost.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual value over their
useful lives on the following basis..
Land and Buildings
Building Improvements
Fixtures, Fitting5 and Office Equipment
Computer Equipment
2°A on cost
IO% on c05t
25% on cost
33.33QA on cost
The gain or Ioss 2rising on the disposal of an a55et is determined as the difference between the sale proceed5
and the carrying value of the asset and is credited or charged to the income Statement.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible
assets to determine whether there is any indication that those assets have suffered 2n impairment loss. If any
such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss lif any). Where ￿t is not possible to estimate the recoverable amount of an individual
asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,
the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflect5
current market assessments of the time value of money and the risks specific to the asset for which the
estimates of future cash flows have not been adjusted.
Page | 22
continued...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
Impairment of fixed assets- continued
If the recoverable amount ol an asset lor cash-generating unit) 15 estimated to be less than its carrying
amount, the carrying amount of the asset lor cash-generating unit) is reduced to its recoverable amount. An
impairment Ios5 is recognised immediately in profit orloss, unless the relevant asset is carried at a revalued
amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reason5 for the impairment loss have ceased to
apply. Where an irnpairment loss subsequently reverses, the carrying amount of the a55et lor cash-generating
unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount
does not exceed the carrying amount that would have been deterrnined had no impairment loss been
recognised for the asset lor ca5h-generaLing unit) in prior years. A reversal of an impairment loss is recognised
immediately in profit or loss, unless the relevant asset 15 carried at 3 revalued amount, in which case the
reversal of the impairment1055 IS treated as a revaluation increase.
Financial Instruments
Basic f inancial assets
Basic financial assets, which includes debtors and cash and b8nk balances, are initially measured at
transaction price including transaction cost5 and are subsequently carried at arnortised cost usina the
effective interest method unle55 the arrangement constitutes a financing transaction, where the
transaction is measured at present value of the future receipts discounted at a market rate of
interest. Financial asserts classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, loans from fellow group cornpanies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitute5 a financing transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
Debt instruments are subsequently carried at arnortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary
course of business from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less, if not, they are presented as non-current liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost Using the
effective interest rate method.
Provislons
Provisions are recognised when the charitable company has a present obligation resulting from a past event
that will probably result in the transfer in funds to a third party and the amount due to settle thi5 obligation
can be measured or estimated reliably. Provision5 are normally recognised at the settlement amount due.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds can only be used for restricted purposes within the object5 of the charity. Restrictions arise
when specified by the donor or when funds are raised for a particular purpose.
IA.
JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The preparation of financial statements in compliance with FRS102 requires the use of certain critical
accounting estimates. It 31so requires management to exercise judgement in applying the charity's accounting
policies.
Page | 23
continued...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
IA.
JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY -
continued
The following are the key judgements and source5 of uncertainty in the estimates that have the most
significant effect on the amounts recogni5ed in the Financial Statements..
Performance-related grants
Judgement is appliecl by the charity when considering how gr3nt income is recognised under Section 5 of the
Charities Statement of Recommend Practice IFRS 1021. For each grant the charity considers whether any
performance-related conditions exist which impact when and over what period income become5 receivable or
can be recogni5ed. Performance-related conditions are Linderstood to be those which specify that goods,
services or other outputs that must be delivered by the charity in order for it to have entitlement to the grant
funds.
Work in progress
Estimates are used by the charity when calculating the value of work in progre55 included as a debtor on the
charity's balance sheet.
The charity's work in progress consists of unbilled immigration law work undertaken in relation to the charity's
Legal Aid Agency ILAAI contract. Uncertainty arises due to the fee structure relating to such work Bnd
judgements are involved in adjusting the figure for billable time obtained from the charity's Case rnanagement
system accordingly.
Fixed fee cases
Ju(JgementS
Fixed fees apply to majority of work undertaken by the charity regardless of time spent or costs
incurred. Additional 'Escape Fees, may become billable when costs accrued reach a certain threshold.
Uncertainty therefore arises in relation to whether an active case will reach the threshold for EsC8pe
Fee billing and, therefore, whether time recorded on the case management system wi51 become
billable or not. Additionally, while the charity uses sector standard case management software to
mon itor time and cost5 relating to Legal Aid work, all Escape Fee claims are subject to LAA review and
there is potential for claims to be disallowed.
Estimates
The charity currently applies a recoverability percentage to the carrying value of work in progre5S to
account for the uncertainty outlined above. For fixed fee cases 76Yo of the time recorded is
considered recoverable and is included as work in progress in debtors. This recoverability percentage
has been revised upward since the last financial statements, increasing from 65Yo. This change
reflects 8 Sustained increase in actual fee recovery observed in the year ended 31 March 2024 and is
line with management's expectations of the imp2Ct of changing LAA policy which included a
reduction of the threshold for Escape Fee billing that came into effect as of l April 2023.
Hourly rate cases
Judgements
Certain types of work are paid on an hourly basis but are also subject to lirllit5 on billin8. Limits may
be raised on a case-by-case basis but this is subject to approval by the LAA. Uncertainty therefore
arises in relation to whether all the time recorded in relation to an active case will be considered as
allowable by the LAA.
E5timate5
The charity currently applies a recoverability percentage to the carrying value of work in progress to
account for the uncertainty outlined above. For hourly rate fee cases 90% of the time recorded is
considered recoverable and 15 included as work in progre55 in debtors. The figures used are based on
historical averages of actual fee recovery and management consider that they still represent an
accurate estimate of likely billing.
Page | 24
continued...

GREATER MANCHESTER IMMIGRATIONAID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCkl 2024
IA.
JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCE5 OF ESTIMATION UNCERTAINTY -
continued
Management have considered the effect of amending the estimates relating to fixed fee work recoverability.
A 5Yo increase in estimated recoverability would increase the charity's debtor balance by £8,935 as at the
balance sheet date, while a IOYO increase would increase debtors by £17,870. Conversely, a SY. decrease and
IOYO decrease in estimated recoverability would reduce debtors at the balance sheet date by £8,935 and
£17,870 respectively.
No other significant judgements, further to that surroundinE going concern, have been made by management
in preparing these financial statement5.
DONATIONS, GRANTS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Total
2024
Tot31
2023
Donations from individuals and institutions
Grants
66,755
240,677
66,755
1,044,553
43,325
1,136,636
803,876
307,432
803,876
1,111,308
1,179,961
INCOME FROM CHARITABLE ACTIVITIE5
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Legal services and casework
828,592
828,592
421,755
CHARITABLE ACTIVITIES COSTS
Support
Costs
(see note S
below)
staff Costs
Isee note 8
below)
Direct
Costs
Total
2024
Legal services and casework
1,286,281
147,208
144,382
1,577,871
Support
Costs
15ee note 5
below)
Staff Costs
15ee note 8
below)
Direct
Costs
Total
2023
Legal services and casework
1,138,478
140,035
132, 188
1,410,701
Page | 25
continued...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIALSTATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT COSTS
Support costs
31.03.24
31.03.23
Audit fees
Bank charges
Depreciation
Development
Governance and board costs
Insurance
Irrecoverable VAT
7,500
1,665
8,182
6,018
1,284
8,546
13,375
18,130
21,843
33,913
17,234
6,692
6,500
430
5,073
3,719
5,451
22,152
20,322
17,430
30,656
15,415
5,040
Legal and professional
Premises costs
Telephone
Sundry
144,382
132,188
NET INCOME/IEXPENDITUREI
Net income/lexpenditurel is stated after ch2rging/lcreditingl'.
31.03.24
31.03.23
Depreciation owned a55et5
Auditor's remuneration
Accountancy fees
Operating leases
8,182
7,500
16,791
1,819
5,074
6,500
17,430
2,43 1
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year
ended 31 March 2023.
Trustees, expenses
Expenses tot211ing £439 were paid to 4 trustee5 in relation to travel and subsistence costs for the year ended
31 March 202412023: £143 paid to 2 trustees in relation to travell.
Page | 26
continued...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
STAFF COSTS
31.03.24
31.03.23
Wages 3nd salaries
Social security costs
Pensions costs
1,117,791
103,847
64,643
1,286,281
984,772
96,324
57,382
1,138,478
The average monthly number of employees during the year was as follows..
31.03.24
31.02.23
Legal Advice
Non-Legal Support
Management and Administration
21
18
io
37
34
Highest Paid Employees
No employees received emoluments of more than £60,000 for the year ended 31 March 202412023.. Nill.
Key Management Personnel
The Key Man3gement Personnel in the year ended 31 March 2024 were the Chief Executive Officer,
Operations Director and Senior Solicitor. The total amount of employee benefits (including employer's national
insurance and pensions contributions) received by Key Management Personnel was £164,297 12023..
£159,065).
Page | 27
continued...

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
TANGIBLE FIXED ASSETS
Freehold
Improvements
to
Fixtures
ènd
Computer
equipment
Total
property
property
fittings
COST
At l April 2023
178,000
22,104
2,875
22,699
I,soo
16,9121
25,347
15,079
117,8461
248,150
19,454
124,7581
Additions
Di5P05als
At 31 March 2024
178,000
24,979
17,287
22,580
242,846
DEPRECIATION
At l April 2023
Charge for year
Eliminated on dispos815
71,356
3,560
19,604
500
22,699
loo
16,9121
19,810
4,022
117,8461
133,469
8,182
124,7581
At 31 March 2024
74,916
20,104
15,887
5,986
116,893
NET BOOKVALUE
At l April 2023
106,644
2,500
5,537
114,681
At 31 March 2024
103,084
4,875
1,400
16,594
125,953
io.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Prepayments and accrued income
Other debtors
93,546
586,838
210,652
141,357
561,345
259,103
891,036
961,805
ii.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
VAT
Other creditors
Accruals and deferred income
10,991
10,700
19,156
490,072
3,323
6,853
16,588
542,145
530,919
568,909
Page | 28

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ii.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR- continued
Analysi5 of movement in deferred income
31.03.24
31.03.23
Brought forward
Released in the year
Deferred in the year
517,769
1312,3401
259,150
464,579
182,795
1182,7951
517,769
517,769
12.
LEASING ARRANGEMENTS
Minimum lease payments under non-cancellable operating leases f811
due as follows..
31.03.24
31.03.23
Within one year
Between one and five years
After more than 5 years
1,568
3,223
386
5,177
1,651
3,233
4,884
13.
COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVSTIES
31.03.23
Tot31
funds
Unrestricted
furid
Restricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
266,976
912,985
1,179,961
Charitable activities
Investment income
415,755
1,004
6,000
421,755
1,004
Total
683,735
918,985
1,602,720
EXPENDITURE ON
Charitable activities
496,647
914,054
1,410,701
Total
496,647
914,054
1,410,701
NET INCOME/IEXPENDITURE)
187,088
4,931
192,019
RECONCILIATION OF FUNDS
Total funds brought forward
1,165,209
30,408
1,195,617
TOTAL FUNDS CARRIED FORWARD
1,352,297
35,339
1,387,636
Page | 29

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
14.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.03.24
At 1.4.23
Unrestricted fund5
General Fund
Designated - Freehold Property
Designatecl- Property Refurbishments
Designated - Work in Progress
Designated - Cost of Living Pay Increases
Designated - Disbursements
Designated - Operating Reserve
550,925
106,644
120,000
259,005
70,000
245,723
41,286
13,5601
12,000
149,8691
170,0001
4,273
418,856
592,211
103,084
132,000
209,136
249,996
418,856
1,352,297
352,986
1,705,283
Restricted funds
Greater Manchester Combined Authority IVAWGI 2023-25
Justice Together - Policy - 2021-24
Justice Together - Service Delivery - 2021-24
KIND
Legal Education Foundation 2021-24
National Lottery Community Fund - 2023-26
Oglesby Green Grant - 2024
Strategic Legal Fund 2023-24
11,595
820
11731
12661
131
119
11,986
14,628
11,595
13,641
12,821
173
7,762
14,583
7,496
14,714
119
11,986
14,628
35,339
38,840
74,179
TOTAL FUNDS
1,387,636
391,826
1,779,462
Page | 30

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
14.
MOVEMENT IN FUNDS-continued
Net movement in funds, included in the above are as follows..
Transfers
Incoming
resources
Resource5
expended
Movement
in funds
Unrestricted funds
General Fund
Designated - Freehold Property
Designated - Property Refurbishments
Designated - Work in Progress
Designated Cost of Living Pay Increases
Designated - DisbursemÈnt5
Designated - Operating Reserve
1312,3851
1,165,821
18121501
13,5601
41,286
13,5601
12,000
149,8691
170,0001
4,273
418,856
352,986
12,000
149,8691
170,0001
4,273
418,856
2,875
1,165,821
1815,7101
Restricted funds
Access to Justice - 2022-23
Access to Justice - 2023-25
Acces5 to Justice (Community Fund) - 2024-
29
Balcombe Charitable Trust - 2022-25
British Red Cross - 2023
Civic Power Fund 2023
Esmee Fairbairn Foundation 2023-26
Greater Manchester Combined Authority
IVAWGI_ 2023-25
Greater Manchester Youth Network 2023-
26
Independent Choices - 2023-24
Justice First Fellowship 2023-26
Justice Together- Policy - 2021-24
Justice Together- Service Delivery - 2021-24
KIND
Legal Education Foundation 2021-24
Manchester Women's Aid
National Lottery Community Fund 2023-26
Greater Manchester Law Centre / Oak
Foundation 2022-25
Oglesby Green Grant - 2024
Paul Hamlyn Foundation 2Q21-24
Paul Hamlyn Foundation 2024-26
Sam and Bella Sebba Charitable Foundation
2022-24
Refugee Action I Step Change Consortium -
2023-24
Strategic Legal Fund 2023-24
Strategic Legal Fund 2023
The Talent Fund 2022-23
913
81,248
19131
181,2481
8,333
25,000
4,602
10,000
42,000
18,3331
125,0001
14,6021
iio,0001
142,0001
23,333
111,7381
11,595
12,696
6,000
5,000
48,042
184,486
31,865
60,417
4,000
94,078
112,6961
16,0001
15,0001
147,2221
1184,6591
132,1311
160,2861
14,0001
193,9591
820
11731
12661
131
119
19,320
14,861
31,000
17,500
119,3201
12,8751
11,986
131,0001
117,5001
42,000
142,0001
18,291
14,628
3,013
1,250
118,2911
14,628
13,0131
11,2501
12,8751
803,876
1762,1611
11,S77,8711
38,840
TOTAL FUNDS
1,969,697
391,826
Page | 31

GREATER MANCHESTER IMMIGRATIONAID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED31 MARCH 2024
14.
MOVEMENT IN FUNDS- continued
The transfer between the Oglesby Green Grant - 2024 fund and the General Fund represents the value of
tangible fixed assets purchased using the restricted fund but intended to be used for general and not restricted
purposes.
Comparatives for movement in fund5
Net
movement
in funds
At
31.03.23
At 1.4.22
Unrestricted funds
General Fund
Designated - Freehold Property
Designated - Property Refurbishment5
Designated - Work in Progress
Designated - Cost of Living Pay Increases
Designated - Disbursements
432,565
110,204
120,000
250,797
70,000
181,643
118,360
13,5601
550,925
106,644
120,000
259,005
70,000
245,723
8,208
64,080
1,165,209
187,088
1,352,297
Restricted f unds
Henry Smith - 2020-23
Justice Together- Policy 2021-24
J ustice Together- Service Delivery- 2021-24
KIND
Legal Education Foundation 2021-24
National Lottery Community Fund 2020-2022
939
9,985
2,066
19391
2,836
11,8931
7,762
8,333
111,1681
12,821
173
7,762
14,583
6,250
11,168
30,408
4,931
35,339
TOTAL FUNDS
1,195,617
192,019
1,387,636
Net movement in funds, included in the above are as follow5:
Transfers
Incoming
resources
Resources
expended
Movement
in funds
Unrestritted funds
General Fund
Designated - Freehold Property
Designated - Property Refurbishments
Designated - Work in Progress
Designated Cost of Living Pay Increases
Designated- Disbursements
1142,2881
683,735
1423,0871
13,5601
118,360
13,5601
8,208
70,000
64,080
8,208
170,0001
64,080
683,735
1496,6471
187,088
Page | 32

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED31 MARCH 2024
14.
MOVEMENT IN FUNDS- continued
Transfers
Incomirig
resources
Resources
expended
Movement
in funds
Restricted funds
Access to Justice Foundation 2022-23
Balcombe Charitable Trust - 2022-25
Community Justice Fund - 2023
Disrupt Foundation 2022
Esmee Fairbairn Foundation 2020-23
Greater Manchester Combinecl Authority
IABENI- 2022-23
Henry Smith 2020-23
Independent Choices- 2021-22
Justice Together- Policy - 2021-24
Justice Together - Service Delivery - 2021-24
KIND
Legal Education Foundation IJFFI - 2022-23
Legal Education Foundation 2021-24
Manchester Women's Aid
National Lottery Community Fund 2020-
2022
Greater Manchester Law Centre l Oak
Foundation 2022-25
Paul Hamlyn Foundation 2020-23
Rochdale Borough Council 2022-23
Independent Choices - 2022-23
Sam and Bella Sebba Charitable Foundation
2022-24
Refugee Action / Step Change Consortium -
2023-24
Strategic Legal Fund 2023
The Talent Fund 2022-23
10,038
22,917
24,000
11,525
74,550
110,0381
122,9171
124,0001
111,5251
174,5501
50,000
60,000
7,000
43,518
196,527
32,731
32,849
62,500
2,000
150,0001
160,9391
17,0001
140,6821
1198,4201
124,9691
132,8491
154, 1671
12,0001
19391
2,836
11,8931
7,762
8,333
106,362
1117,5301
111,1681
6,773
77,300
6,000
3,000
16,7731
177,3001
16,0001
13,0001
52,800
152,8001
13,464
16,881
6,250
113,4641
116,8811
16,2501
918,985
1914,0541
4,931
TOTAL FUNDS
1,647,578
11,410,7011
236,877
15.
DESIGNATED FUNDS
As at 31 March 2024 the trustees have elected to designate the following fund5'.
Freehold Property Fund.. £103, 084
The charity owns the freehold for the premises from which it operates in Crumpsall, Greater Manchester. This
property is integral to the operations of the charity, and it would be required to find alternative premises
should the freehold be sold and the value of the asset be converted into cash. The trustees have therefore
elected to designate a fund representing the current net book value of the freehold, given that these funds
cannot easily be converted into cash.
Page | 33

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
15.
DESIGNATED FUNDS- continued
Anticipated c05t5 relating to 8uilding Refurbi5hments.' £132,000
The freehold property owned 15 in need of significant maintenance and refurbishment to bring it into line
with current client and staff needs. While the charity does not currently have active plans to improve the
building, it is considered necessary in the medium term and so the trustees have therefore designated
£132,000 in recognition of anticipated costs which are likely to be realised within 5 years of the balance sheet
date.
Work In Progress Fund.. £209, 136
The charity holds immigration and public law Legal Aid contracts. Work under these contracts cannot normally
be billed until 3 decision has been made by the Home Office or the relevant court on each legal case. As the
date that these funds will be become billable is uncertain, the trustees have elected to hold funds equating to
the carrying value of work in progress at the balance sheet date in a designated reserve until these balances
can be realised.
Disbursement5 Fund.. £249,996
Disbursements, e.g. interpreter and counsel fees, expended relating to the Legal Aid immigraiion and public
law cases referenced above are also not normally billed until a case is concluded. As the date that these funds
will be become billable is uncertain, the trustees have elected to hold funds equating to the carrying value of
disbursement5 at the balance sheet date in a designated reserve until these balances can be realised.
Operoting Reserve Fund.. £418,856
The charity is currently subject to a tumultuous political and legislative environment which is having a
significant impact on the organisation and which is leading to increased demand. Legal Aid funding is subject to
3n ongoing consultation and the charity also has 3 number of large grants and contracts that are due to end in
the next 24 months. In addition to this, the charity is experiencing upwarcl pressure on costs and, in particular,
on Salaries which it aims to match to NJC pay increases.
Given these circumstances
and to ensure that GMIAU remains a stable and resilient organisation
the
trustees have considered it prudent to designate an operating reserve to cover any impact on its services as a
result in changes to its income or increased costs. The funds designated at the balance sheet date represent
the expected c05t of salary increases combined with the value of grant funding and contracts that are due to
end within the subsequent 24 months.
16,
PENSION CONTRIBUTIONS
Defined contrlbution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £42,84412023.. £57,382). The amount
Payable to the pension provider at the year-end was £8,78612023.' £6,293).
Defined benefit pension scheme
The charity makes payments to a defined benefit scheme as part of a fund administered by Greater
Manchester Pension Fund for 2 staff who entered the scheme before its closure to new members in April
2006. The pension cost charge for the year represents contributions payable by the charity to the scheme and
amounted to £21,79912023.' £20,821). The 3mount payable to the pension provider at the year-end was £nil
12023.. £nill.
17.
RELATED PARTY DISCLOSURES
There were no related party transactions for year ended 31 March 2024 nor the year ended 31 March 2023.
Page | 34

GREATER MANCHESTER IMMIGRATION AID UNIT
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
18.
PROV1510NS
At the bèlance sheet date, the charity recognised a provision for underpaid irrecoverable VAT relating to the
period l January 2020 through 31 March 2023, during which partial exemption wa5 not correctly applied to
the charity's VAT returns. The charity expects that this obligation will be settled within one year of the b31ance
sheet date.
Unrestricted
funds
Restricted
funds
Total
2024
Irrecoverable VAT
22,153
22, 153
19,
LIMITED BY GUARANTEE
The company is a private company limited by guarantee and consequently does not have share capital. Each of
the members 15 liable to contribute an amount not exceeding £1 towards the assets of the company in the
evenis of liquidation. At the balance sheet date there were 812023.. 111 guaranteeing members.
Page | 35