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2025-03-31-accounts

Charity Registration No. 1142963 (England and Wales) Charity Registration No. SC050970 (Scotland)

Company Registration No. 07154151 (England and Wales)

MIGRANT VOICE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

MIGRANT VOICE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr Mohammad Habib Rahman (Chair)
Mr Maurice Wren
Ms Sofi Taylor (Vice Chair)
Prof Ferdinando Sigona
Mr Wilfred Sullivan
Ms Dorrie Chetty (Vice Chair)
Mr Andre Rafael dos Santos (Appointed 16 June 2025)
Mr Muhammad Imman Ali (Appointed 16 June 2025)
Secretary Mrs Nazek Ramadan Moussa
Charity number 1142963 (England and Wales)
Charity number (Scotland) SC050970
Company number 07154151
Registered office VAI, 200a Pentonville Road
London
United Kingdom
N1 9JP
Independent examiner Reddy Siddiqui LLP
183-189 The Vale
Acton
London
United Kingdom
W3 7RW

MIGRANT VOICE

CONTENTS

Page
Trustees' report 1 - 13
Independent examiner's report 14
Statement of financial activities 15
Balance sheet 16
Notes to the financial statements 17 - 25

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with Migrant Voice's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

  1. To advance education amongst migrants, refugees and asylum seekers, by the provision of training, advice and support, especially around media work.

  2. To advance the education of the public in general and the media about the issues relating to migrants, refugees and asylum seekers.

  3. To promote equality and diversity by the provision of activities to foster understanding between people from diverse backgrounds and to cultivate a sentiment in favour of equality and diversity.

We are a migrant-led national organisation, which builds a community of migrant voices to speak for ourselves and call for justice for all. We work with all types of migrants, including refugees and asylum-seekers, across the UK.

We strive to create a society where migrants have full equality and achieve positive change for migrants – countering racism and xenophobia, discrimination, and unjust policies, bringing communities together and bringing social justice - change which benefits the whole of UK society.

To achieve this, migrants need to build collective power and influence, ensure our rights are protected and have a seat at the decision-making table to set the agenda on migration.

Our mutually interconnected methodologies, guided by our Theory of Change, are:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities Migrant Voice (MV) should undertake.

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Summary of the main activities undertaken for the public benefit.

Our Theory of Change (TOC) guides all our work. In accordance with this, Migrant Voice has planned and run a series of successful projects and activities in this period to achieve our objectives.

Core organisational activities

It is particularly the grants from the Paul Hamlyn Foundation, John Ellerman Foundation, The Tudor Trust, the AB Charitable Trust, and Esmee Fairbairn Foundation that contribute to our core costs towards the implementation of our strategy. This has ensured our success in providing a platform for migrants to engage with the media and with policymakers, and to contribute to the public debate on migration. By putting migrant voices at the centre of the debate, we aim to develop greater understanding and support for migrants’ rights and pursue policy change to achieve those rights.

The core funding provided stability for the organisation, enabling us to implement our strategy 2022-2027, and to strengthen the organisational, financial and administrative systems, and our strategic communications. It has also ensured the continuity of the work, particularly our UK Migrant Voices for Change Network in the three regions (London, West Midlands and Glasgow) and enabled us to continue to pay core staff and to successfully apply for new funding.

Key organisational development in this period:

As a result of the core funding, our Director and the staff team have continued to build stronger alliances and partnerships while also engaging with media, academics, policymakers, unions, and other civil society organisations.

Partnerships

This year saw us stepping up our collaboration with organisations and groups in the sector on key areas of work in line with our Strategic Plan, and to address emerging topics and opportunities. The partnership engagement is a valuable part of our work, leading to the sharing of knowledge and expertise, organising joint events, and collaborating on joint letters and policy asks. We include some examples below:

We continued to strengthen our existing working relationships as well as meet with new groups and organisations to explore collaboration and avoid duplication. This includes the following:

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our work with universities has also continued.

We hosted and spoke at the stakeholder meeting for the I-CLAIM research project, which explores the living and working conditions of migrants with precarious status in Europe. The I-CLAIM research is led by academic institutions in six European countries.

International partnerships and cooperation

UK Migrants for Change Network

We build a bigger, stronger, and deeper community of migrant voices via our UK Migrant Voices for Change Network (UKMVC), made up of regional hubs in London, West Midlands and Scotland. This network forms the foundation for our work.

Our network’s membership is made up of migrants, including refugees and asylum seekers, from a diverse range of communities, alongside UK citizens, journalists, academics, and colleagues from the migration justice sector.

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Through the Migrant Voice Network, via our regional hubs we:

Network meetings and training are key to the UKMVC, as they create spaces for migrants from all backgrounds to come together to discuss issues affecting us, acquiring knowledge, and shaping collective action.

We have held network meetings across each of our three operating regions, London, Birmingham and Glasgow. It is through these meetings that our priorities emerge and are shaped. Multiple civil society organisations as well as people from different communities attend these events.

Network meetings in this period have included:

Events

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Media and advocacy training

Our training in speaking out in the media, to policy makers and the public, campaigning and advocacy form essential activities of the UKMVC network. We held media and advocacy training sessions in London Birmingham and Glasgow in person and online, both for our network members and with other organisations and groups.

Media training topics included preparing for an interview, preparing your message, photography, creating videos, blogging and creative writing.

Among the training sessions we organised and led were:

We also shared our learning by delivering training to other groups including:

The Barrow Cadbury Trust has funded the UKMVC hub in Birmingham. The Trust for London has funded our visa fees campaign work in London, contributing to key activities of our network. Most of our other funding also supports the activities of the network, in particular our core funders, Esmee Fairbairn Foundation, John Ellerman Foundation, The Tudor Trust AB Charitable Trust and the Paul Hamlyn Foundation. Our ‘Putting Ourselves in the Picture’ project activities in Glasgow are funded by the National Lottery Heritage Fund.

Migrants speaking out in the media

We work to strengthen migrants’ voices in the media and public debate to influence and shape these and speak up to power and across. This is with the aim that the media and public discourse on migration centers, includes, and is informed by migrant voices and perspectives.

To this end, we continued implementing our proactive media strategy, pitching stories to the media, while also reacting to requests where we considered this productive.

This has included:

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Migrants’ own production of content

As a result of our training and facilitation of platforms to share voices and experiences, more migrant members have been writing, filming, recording and sharing their stories on our own platforms and on external channels. We have seen our training increasingly leading to more members producing their own stories.

This has included:

Our grant from the Esmee Fairbairn Foundation, alongside contributions from other core funders, played a significant role in enabling us to do our media and communications work. The National Lottery Heritage Fund have funded our Putting Ourselves in the Picture project activities in Glasgow.

- Meet a Migrant Migrant Ambassadors and Meet the Editors

This pioneering project transfers our learning and experience from speaking out as migrants in the media through tailored sessions for migrant community groups and individuals active in their communities. We also work to address structural inequalities that exclude migrants’ voices from the media and from influencing policy.

In our Ambassadors Programme, we share our own experience of migrants getting their voices in the media. We provide a comprehensive training for migrants who want to speak out to the media and share stories from their communities. In this period, we trained new groups of Ambassadors in Glasgow through a series of workshops and meetings including on how to identify and pitch stories to editors, interview skills, and writing letters to the editors.

This project and the broader work of the communications team is funded by the Esmee Fairbairn Foundation and supported by other core funders. The communications capacity enabled by this grant continues to be instrumental, increasing our output of media stories and website content, and improving our visibility, impact, and social media presence and our members’ skills and media influencing.

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Campaigning, advocacy and policy influencing work

Thanks to our core funders, we have continued and expanded our work to bring migrants’ voices and issues directly to policymakers with the goal of influencing policy changes.

We develop and conduct migrant-led campaigns and advocacy so that:

The campaign against extortionate visa costs

Together with migrants directly affected, including through our steering group, Migrant Voice has been campaigning for a fairer immigration system and against extortionate visa costs and long settlement routes since 2020. We continued to raise awareness and broaden the support from MPs, and other stakeholders, such as unions, and other organisations inside and beyond our sector. Our activities in this period have included:

We coordinated an open letter, signed by more than 20 organisations, to the Home Secretary calling for a reduction in visa fees.

# MyFutureBack campaign

This is our campaign for justice for tens of thousands of international students who in 2014 were wrongly accused of cheating on an English language test (known as TOEIC) required for their visas. Many of the students lost their status; many were kicked out of universities; some were detained and others were deported. We continue to capitalise on the campaign’s successes, and also to ensure all those affected receive redress.

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our work for regularisation of undocumented migrants

A large part of our work to support migrants with irregular status continues to be through our active engagement with and support for the StatusNow4All network, where we sit on the reference group. This is a coalition of more than 150 groups, politicians, local authorities and organisations calling for the regularisation of undocumented migrants.

Nigerian nurses

We have been supporting a group of Nigerian nurses who were accused of cheating in a test that’s required to work in the UK. They were struggling to be allowed to appeal, after meeting all the requirements made of them, including passing the test again in the UK.

Other policy influencing work

Our work bringing the voices and experiences of migrants to policymakers has also included the following areas:

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The ‘Putting Ourselves in the Picture’ project

This project, a partnership with Glasgow Life Museums, continues to work to address the missing representation of migration stories in the heritage of Scotland. The project aims to ensure migrants are engaging in dialogue about how they are represented in museum collections. The vision is to see the heritage of migrants being better identified as part of Scottish history and life. Some of the activities this year include:

The ‘Putting Ourselves in the Picture’ project is funded by the National Lottery Heritage Fund. With thanks to National Lottery players.

Migration. Making Britain Great / Migration Making Scotland Great

This partnership project with Show Racism the Red Card and IMIX tackles the hostile rhetoric on migration. Using the educational model of Show Racism the Red card the project educates and informs on how migrants contribute to developing a stronger and healthier country.

This partnership project is funded by the European Philanthropic Initiative for Migration (EPIM).

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

‘Digitising Identity’ Project

We have been raising awareness of the challenges migrants are experiencing in proving their status due to new digital requirements. This work is part of a new partnership project ‘Digitising Identity’ with Universities of Leicester and Warwick, and the Open Rights Group. Migrant Voice has hosted the first stakeholder meeting bringing together key sector organisations. Members from London and Birmingham have been sharing their experiences for the partnerships’ research.

This project is funded by the ESRC Digital Good Network

- Volunteering and in kind support

All Migrant Voice activities are supported by a large number of volunteers (including journalists) giving their time and skills to support the work.

In addition, Migrant Voice receives a significant amount of in-kind support in the form of venues, expert trainers, legal advice for our members and to support our campaigns, editors, etc.

The ongoing maintenance and hosting of our website in this period was done through in-kind donation to a value of £4,000.

Financial review

The Charity's income was £450,572 in the year ended 31 March 2025 compared to £386,662 in the year ended 31 March 2024. The total expenditure amounted to £452,716 the year to 31 March 2025 compared to £425,434 in the year ended 31 March 2024.The fund balance carried forward at 31 March 2025 was £64,660 on general unrestricted funds. The fund balance carried forward on restricted funds was £89,118 on 31 March 2025. The full Statement of Financial Activities is set out on page 15 of these accounts.

The financial outlook for 2025-26 is positive.

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reserves Policy

The Board of trustees aims to develop and maintain a level of unrestricted reserves which ensures that there are adequate funds to meet current and known future liabilities.

A formal policy on reserves was agreed at the 4 December 2012 meeting of the executive committee and last updated 18 November 2019. It states:

The trustees have set a reserves policy which works towards achieving that:

Reserves be maintained at a level which ensures that Migrant Voice's core activity could continue during a period of unforeseen difficulty. A proportion of reserves be maintained in a readily realisable form.

Most of MV’s funding is restricted in some way and any restricted funds will be treated as restricted. MV will build its reserve from the unrestricted funding and through prudent savings. The organisation will build its reserves to reach the target by increased fundraising, increased earned income through e.g. training or presentation delivery, through donations, and through reducing expenditure.

We will aim to allocate an amount of £250 per month for the reserve (£3000 per year). This must come from unrestricted funds.

MV aims to have reserves equivalent to a minimum of 3 months running costs. At the moment our reserves are £64,660.

Investment policy and performance

The Memorandum & Articles of Association provides that the organisation invests moneys not immediately required for its own purposes in or upon such investments securities or properties as may- be thought fit. At the present time the trustees' policy is to maintain all such monies on deposits earning a market rate of interest.

The trustees have assessed the major risks to which Migrant Voice is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

MIGRANT VOICE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Future plans for financial year 2025-2026

MIGRANT VOICE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 strudure. govomance and management The organisalion is a company limrted by guaranlee and a ¢harity.11 Is operated underthe rules of its memorandum and articles of assoiialion dated 11102r2010 and rnost rècently amended 11107rd011.11 has no share ￿pItal and the liabilty of each member in the event of winding-up is limited to £7. The trusteès, who are abo the directors for the purpose of company law. and who served duibng the year and up to the dat¢ of signature of the financial statements We￿.. Mr Mohammad Haknb Rathan {Chairl Mr Ja50n Bergen Mr Maurice Wr8n Ms Sofi Tayk>r (vice Cha*) Prol Ferdinando Sigona Mr Wwred Sullivan Ms Dorrie Chetty Ivice Chairl MrAndre Ralael dos Santos Mr MuhaJnmad Imman Ali (Resigned 17 Mar¢h 2025) (Appolnted 18 June 20251 {App(xnted 16 June 2025) None of the Iruslees h88 any benef￿181 interest in the company. All of the Iruslees ar? meM￿lS of the ￿MpanY and guarantee lo contribute £1 in the event of a wlnding up. Overall rnanagemenl of the company is the responsibilty ofthe tnjslaès who are elected and cy>opled underthe temis of the memorandum and •bdes of assotyation. Day lo day project activity is managed and carried ¢Nrt by paid staff andlor volunteers. The Iruslees. report was approvtrd by the Board of Tnjstees. Mr Mohammad Hablb Rahman (Chalrl Trustee Dated.. 8 December 2025 13-

MIGRANT VOICE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MIGRANT VOICE

I report to the trustees on my examination of the financial statements of Migrant Voice (the Migrant Voice) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the Migrant Voice (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Migrant Voice are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Migrant Voice’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Migrant Voice’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Reddy Siddiqui LLP 183-189 The Vale Acton London W3 7RW United Kingdom 8 December 2025

MIGRANT VOICE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
5,708
-
Charitable activities
4
-
438,749
Other income
5
6,115
-
Total income
11,823
438,749
Expenditure on:
Charitable activities
6
54,970
397,746
Total expenditure
54,970
397,746
Net income/(expenditure) and
movement in funds
(43,147)
41,003
Reconciliation of funds:
Fund balances at 1 April 2024
107,807
48,115
Fund balances at 31 March
2025
64,660
89,118
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
5,708
1,675
100
438,749
-
368,259
6,115
16,628
-
450,572
18,303
368,359
452,716
25,480
399,954
452,716
25,480
399,954
(2,144)
(7,177)
(31,595)
155,922
114,984
79,710
153,778
107,807
48,115
Total
2024
£
1,775
368,259
16,628
386,662
425,434
425,434
(38,772)
194,694
155,922

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MIGRANT VOICE BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notss Fix•d assets Tangible asset5 11 2,190 5,WO Currnnt a$s•ts Debtors Cash al bank and in hand 12 931 152.931 485 153.626 153.882 154,111 Cr•ditors: amounts falllng du• within one year 14 12.2741 {3,189} Net ¢urrent #Sgets 151,588 150,922 Total asg•ts l•ss eurr•nt Ilabllitl•s 153,778 155,922 The lunds of th• MSqrant Voi¢9 Restricted income funds unres￿ded lunds 15 16 89,118 64,660 48,115 107.807 153,778 1SS,922 The company is enlilled lo the exemptlon from Ihe audit requirement wilained in section 477 01 the Companies A¢i 2006, for the year end*d 31 March 2025. The trustees acknowledge their respon$ibiltb"e$ for ensuring that the ¢harity keeps accounting records which comply wilti section 386 of the Act and for Preparing financi81 slalemenls whicj) give a Inje and fair view of the state of affairs of the company as al the end of the financial year 8nd of ils incomlng resources and applicallon of resour¢g$. including its income and expenditure, for the financial year in accordance with the requiffjmènts of SeCt￿n$ 394 and 395 and which otheNise comply with Ihe requirements of the Companies Ad 20C6 Telating lo financial $18tements. so far as applicablo to Ihg ¢ompany. The members have not requi￿d the company to obtsln an oudit of its finan￿01 statements for the year in q￿stion in accordance with section 476. These financial stalemenls have been prepared in accordance with the provisions applicable lo rownpanigs $ubjgct to the small companies ragime. The financial slate nts w¥r• approved by the trustees on 8 December 2025 Mr Mohamrnad Habib Rahm Trustee n (Chairl 16-

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Migrant Voice is a private company limited by guarantee incorporated in England and Wales. The registered office is VAI, 200a Pentonville Road, London, N1 9JP, United Kingdom.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Migrant Voice's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The Migrant Voice is a Public Benefit Entity as defined by FRS 102.

The Migrant Voice has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Migrant Voice. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Migrant Voice has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Migrant Voice.

1.4 Income

Income is recognised when Migrant Voice is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once Migrant Voice has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Migrant Voice has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised as resources expended as soon as there is an obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The charity has a minimum value for all assets costing more than £350 capitalised.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment

25% on straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Migrant Voice reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an 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 (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.9 Employee benefits

Termination benefits are recognised immediately as an expense when the Migrant Voice is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the Migrant Voice’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 5,708 - 5,708 1,675 100 1,775

4 Charitable activities

Charitable Charitable
income income
2025 2024
£ £
AB Charitable Trust 25,000 -
Barrow Cadbury Trust 34,097 28,200
European Philanthropic Initiative for Migration (EPIM) - 29,059
Esmee Fairbairn Funding Plus - 9,309
Esmee Fairbairn Foundation 80,000 80,000
Glasgow City Heritage Trust 73 -
Hardship Fund - 100
Human Rights Consortium Scotland 5,000 5,000
John Ellerman Foundation 41,013 40,309
London churches Refugee Hardship Fund - 1,000
Paul Hamlyn Foundation 55,000 55,000
The University of Warwick (ESRC Digital Good Network) 373 -
The National Lottery Heritage Fund 98,845 29,734
The Tudor Trust 46,348 38,648
Trust for London 53,000 50,000
University of Birmingham (Migzen) - 2,000
Income from charitable activities 438,749 368,359

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Charitable activities (Continued)
- -
5 Other income
**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
Other income 6,115 16,628
6 Expenditure on charitable activities
2025 2024
£ £
Direct costs
Staff costs 321,156 297,543
Depreciation and impairment 2,810 3,107
Charitable expenditure heading 1 42,229 64,306
366,195 364,956
Share of support and governance costs (see note 7)
Support 81,018 55,449
Governance 5,503 5,029
452,716 425,434
Analysis by fund
Unrestricted funds 54,970 25,480
Restricted funds 397,746 399,954
452,716 425,434

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Support costs

Support cost
Accountancy
Governance costs
Analysed between
Charitable activities
Support
costs
Governance
costs
£
£
81,018
-
-
3,002
-
2,501
81,018
5,503
81,018
5,503
2025
£
81,018
3,002
2,501
86,521
86,521
2024
£
55,449
2,924
2,105
60,478
60,478

Accountancy / Governance costs is payments to the independent examination of £1,920 (2024: £1,920). 8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Migrant Voice during the year.

During the year Trustees received reimbursement of expenses amounting to £1,425 (2024 - £1,302 ).

9 Employees

The average monthly number of employees during the year was:

Full time employees
Part time employees
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
Number
4
6
10
2025
£
275,258
26,834
19,064
321,156
2024
Number
4
6
10
2024
£
260,799
19,571
17,173
297,543

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Tangible fixed assets

Tangible fixed assets
Fixtures,
fittings &
equipment
£
Cost
At 1 April 2024 39,100
At 31 March 2025 39,100
Depreciation and impairment
At 1 April 2024 34,100
Depreciation charged in the year 2,810
At 31 March 2025 36,910
Carrying amount
At 31 March 2025 2,190
At 31 March 2024 5,000

The net book value of assets £2,190 breaks down as follows: The National Lottery Heritage Fund £514, John Ellerman £323 and unrestricted funds: £1,353. These would be written down to nil in subsequent years

12 Debtors

Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 931 485

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13
Movement in funds
Funders
Balance at 1
April 2024
r
£
AB Charitable Trust
-
Barrow Cadbury Trust
8,715
Barrow Cadbury Trust/The National Lottery
Community Fund COVID-19 Support Fund
258
ERDF - UIA - MiFriendly Cities
176
Esmee Fairbairn Foundation
34,032
Esmee Fairbairn Foundation – cost of
living grant uplift
1
European Philanthropic Initiative for
Migration (EPIM)
5,812
Glasgow City Heritage Trust
-
Hardship Fund
255
Human Rights Consortium Scotland
-
Impact Funding Partners (Glasgow Health
and Social Care Partnership)
5
John Ellerman Foundation
28,307
London churches Refugee Hardship Fund
752
Paul Hamlyn Foundation
113
The University of Warwick (ESRC Digital
Good Network)
-
The National Lottery Community Fund -
Coronavirus Community Support Fund
337
The National Lottery Heritage Fund
(51,940)
The Tudor Trust
186
Trust for London
21,106
48,115
Incoming
esources
Resources
expended
Balance at 31
March 2025
£
£
£
25,000
682
24,318
34,097
34,930
7,882
-
258
-
-
176
-
80,000
74,605
39,427
-
1
-
-
11,286
(5,474)
73
73
-
-
105
150
5,000
701
4,299
-
5
-
41,013
48,224
21,096
-
300
452
55,000
55,113
-
373
373
-
-
337
-
98,845
70,058
(23,153)
46,348
46,534
-
53,000
53,985
20,121
438,749
397,746
89,118

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Creditors: amounts falling due within one year

Other creditors
Accruals and deferred income
2025
£
354
1,920
2,274
2024
£
1,269
1,920
3,189

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March At 31 March
2024 resources expended 2025
£ £ £ £
48,115 438,749 (397,746) 89,118
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
79,710 368,359 (399,954) 48,115

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 107,807 11,823 (54,970) 64,660
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 114,984 18,303 (25,480) 107,807

MIGRANT VOICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2025
2025
£
£
Fund balances at 31
March 2025 are
represented by:
Tangible assets
672
1,518
Current assets/(liabilities)
63,988
87,600
64,660
89,118
Total
Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
2,190
2,257
2,743
151,588
45,858
105,064
153,778
48,115
107,807
Total
2024
£
5,000
150,922
155,922

18 Related party transactions

There were no disclosable related party transactions during the year.