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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 08144361 (England and Wales) REGISTERED CHARITY NUMBER: 1152227

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023

for

Haringey Migrant Support Centre

J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

Haringey Migrant Support Centre

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12 to 13
Notes to the Financial Statements 14 to 20

Haringey Migrant Support Centre

Reference and Administrative Details for the Year Ended 31 March 2023

REGISTERED OFFICE 386 West Green Road
London
N15 3QL
REGISTERED COMPANY 08144361 (England and Wales)
NUMBER
REGISTERED CHARITY 1152227
NUMBER
INDEPENDENT EXAMINER J P B Harris & Co.
Chartered Accountants
Harmile House
54 St Marys Lane
Upminster
Essex
RM14 2QP
BANKERS Unity Trust Bank
Four Brindley Place
Birmingham
B1 2JB

Page 1

Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

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 2023. The trustees have adopted the provisions of 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

Objectives and aims

Haringey Migrant Support Centre (“HMSC”) is a charitable company limited by guarantee, incorporated 16 July 2012 and registered as a charity 31 May 2013. The Charity's operation is governed by its Memorandum and Articles of Association dated 16 July 2012 (amended 14 May 2013).

The Charity's purposes, as set out in the Charity's memorandum of association, are:

HMSC welcomes all migrants, regardless of their immigration status, unless they are naturalised British citizens and therefore entitled to mainstream advice and support.

Significant activities

The principal charitable activity of Haringey Migrant Support Centre is in seeking to meet the above aims. We deliver our services through weekly triage sessions and appointments with specialist advisers.

Public benefit

Haringey Migrant Support Centre carries out a wide range of activities as detailed in pursuance of its charitable aims. In setting our work programme each year the Directors have regard to the Charity Commission's guidance on public benefit and ensure activities we undertake are in line with our charitable objectives and aims.

The Trustees are satisfied that the Company's activities throughout the year provided public benefit because: - Its activities are free to the public;

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Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

The service

HMSC continued to deliver its vital services including free immigration advice, housing and destitution advice, and wraparound casework which supports visitors to tackle the wide range of barriers they face. In March 2022 the office reopened for face-to-face appointments, and by March 2023 the majority of advice work was being undertaken in person. However, our remote systems allowed us to continue to offer remote to support where it was preferable for the visitor e.g. for access reasons.

Visitors continued to make first contact with HMSC through our 'New Enquiries Line', and once a case is taken on visitors contact us for updates via the 'Catch up line'. Once visitors make contact, if their case is something that HMSC can support, they are booked in for a triage appointment with our fully trained volunteers on a Monday. Triage volunteers spend at least an hour with new visitors undertaking a holistic assessment of their needs and collecting key information. Following this, visitors will be offered an expert immigration or housing advice appointment (or both) and in many cases this is followed by casework support from our staff.

During the period under review, HMSC consolidated the important lessons learned from the changes we made to our service during the pandemic with the positives that had been lost from our pre-pandemic model. During the pandemic, the organisation had developed highly efficient remote systems and had digitalised all of its active record keeping. In evaluating the position of the organisation post-pandemic, trustees and staff found that this had led to a more thorough, effective model of casework. However, we were also keen to bring back face to face work and the supportive environment this builds. We decided not to restart the 'drop-in' advice model but instead to maintain an appointmentsbased system. The challenging external circumstances (more below) meant that cases were taking longer to resolve, and many were more complex than they would have been in previous years. HMSC decided it was necessary to offer more in-depth wraparound casework and, as a result, we are working more intensively with a smaller caseload of visitors than pre-pandemic (500 visitors this year). During the period under review, HMSC was able to expand our casework capacity by contracting a new freelance OISC 3 immigration Caseworker in January 2023, and adding a permanent staff casework assistant to the team at 0.8 FTE from June 2022.

Meanwhile, it was important to HMSC and our visitors to regain some of the social connection and support that was built up at our open 'drop in' sessions before the pandemic. We started to pursue funding to open a community space to complement our advice work. We successfully secured funding in March 2023 and planning for the recruitment for a staff member to lead on this work was underway at the year end.

The external circumstances

The external circumstances became increasingly challenging during FY 22 - 23.

The availability of legal aid providers for immigration work continued to worsen, making it more difficult for HMSC to place our visitors with representation. We undertook strategy work in response to this in January 2023 and clarified our focus on:

Housing referrals also become more difficult during this period. Visitors and caseworkers struggled to make contact easily with the council in relation to housing duties, disrepair, homelessness and other issues. Intensive advocacy and/or legal action was often necessary to move these cases forwards. Emergency shelters were ever more oversubscribed and finding emergency accommodation for single homeless people was especially difficult and often not possible.

Meanwhile the legislative environment was also changing quickly. The Nationality and Borders Act was enacted at the start of the year. New legislation like this requires a large amount of additional training for staff (both immigration specialists and others) and causes distress to our visitors who are unclear on how this will impact on them, including the threat of removal to Rwanda. It remained to be seen by the year end how the Act would impact on our visitors over the upcoming year, and HMSC's staff attended several training sessions on the likely and possible impacts.

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Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

Strategy and the recruitment of a new General Manager

In June 2022 HMSC recruited a new General Manager. She took up the position part time on 0.4 FTE and moved up to 0.8 FTE in February 2023.

The new General Manager led a strategy review process for HMSC in Summer 2022. The strategy review covered the year ahead, and due to the rapidly changing external circumstances and the need to adjust HMSC's services after the pandemic, the organisation decided to then review this again in 2023-24.

The staff team and trustees took part in a mid-point strategy review in December 2022.

Financial support

Alongside our work to resolve the root causes of a visitor's destitution, HMSC also continued to provide short-term crisis support in the form of supermarket vouchers or larger grants secured from external funding organisations.

Our grants volunteer worked with visitors and staff to make applications for larger grants to external funders. This income is not recognised in the accounts as we do not have entitlement to it; we accept it on behalf of our visitors and pass it on to them. HMSC would like to thank The Heinz, Anna and Carol Ko ~~r~~ ch Foundation, Fund for Human Need, Friends of the Elderly, Talisman, COSARAF, Westminster Almshouses Foundation, and Nawaal for their support of our visitors.

We were also able to offer small hardship payments or larger grants to individuals through charitable funding granted to HMSC for this purpose including Hornsey Parochial Charities, London Catalyst, and London Churches Refugee Fund.

243 Tesco vouchers or small hardship payments were distributed to visitors, at an average of £36 per person.

We secured large financial grants for 78 people, at an average of £222 per person.

Advice and casework: what we achieved

HMSC supported 500 individual visitors this year (along with their 490 dependent children), with 277 individuals triaged for a new issue through an initial assessment with a trained volunteer on a Monday. Of the 500 people that we supported, 138 individuals received immigration advice (by an immigration specialist, i.e., HMSC's in-house Adviser or from a solicitor at Islington Law Centre) and 105 individuals received housing and welfare advice from our in-house advisors.

Immigration

During this period, HMSC's largest group of visitors in terms of immigration status were undocumented (34%) another 25% had Limited Leave to remain. 18% of our visitors were Asylum Seekers, Refugees, or refused Asylum Seekers. The rest of our visitors had other statuses including EEA, Discretionary Leave, Indefinite Leave and others.

Some of our key outcomes during this period include: o We worked with 401 visitors with an immigration issue

o 138 visitors received expert immigration advice from our in-house advisors or our partners from Islington Law Centre o 57 Subject Access Requests were made to the Home Office to get files so visitor's immigration histories could be fully established;

o Exceptional Case Funding was applied for and granted for 34 visitors whose cases fell out of the scope of Legal Aid; o 64 visitors were successfully referred to a solicitor to get representation in their immigration cases; o HMSC directly assisted 8 visitors with their Home Office application and lodged 3 urgent appeals;

There continues to be a severe shortage of good quality legal aid solicitors with whom cases can be placed. This is making it increasingly difficult to successfully refer visitors for immigration representation and many visitors are remaining on our waiting list for many months. HMSC has in FY22-23 been able to engage a new Immigration Caseworker who is assisting in identifying referral pathways for vulnerable visitors with complex cases, but this cannot solve the sector wide problem of a lack of suitable providers due to the legal aid crisis.

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Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

In-house immigration work

In August 2022 our in-house Senior Immigration Advisor left the HMSC team and was replaced by a new Senior Immigration Advisor who HMSC has engaged on a freelance basis.

In December 2022 we successfully recruited an Immigration Caseworker to take on 2 days a week of OISC 3 caseworker role on a freelance basis, as well as our Housing Caseworker adding 1 day a week of OISC 1 immigration work to his job description. This resolved a difficult recruitment process in which we found, like many other organisations at this time, that the lack of OISC level 2 and 3 qualified advisors is impacting on the sector's ability to deliver existing projects and expand advice capacity. However, the arrangement above has allowed us to move forward with the extension of our immigration casework capacity which is funded through the Trust for London to bring a new level of expertise into the organisation.

Partnerships

To tackle the issue of a lack of Legal Aid representation available, the Casework Coordinator has worked on building new partnerships with specialist organisations. Referral pathways are now in place with:

Exceptional Case Funding

Applications for Exceptional Case Funding (ECF) have also continued to be a key part of HMSC's model. Many of the routes to regularisation for our visitors are not eligible for legal aid funding. This includes long residency applications, humanitarian protection applications, family life applications, and many others. However, the majority of our visitors are either destitute, or cannot afford high private representation fees, and face multiple barriers to representing themselves in their case. In cases like these, an exceptional case funding application can be made to fund the costs of legal representation.

Due to the worsening legal aid crisis, we changed our model this year so that we are now waiting for an expression of interest in taking the case on from an appropriate representative before we make the application for ECF. This is because grants of ECF become out of date. The waiting time for representation is now so long that the straightforward transfer of the grant to a legal provider was not possible by the time we were able to place a visitor with representation due to the time elapsed.

We continue to be supported by a talented team of Legal Support volunteers who work on ECF applications under the supervision of HMSC's immigration casework. Many of these volunteers are law students. This year 5 interns joined us as part of placements from UCL and SOAS, who stayed with us between 3 and 14 months.

Housing, welfare & destitution

HMSC's Housing and Destitution team now includes our Destitution Coordinator, Housing Caseworker, and Casework Assistant. Many of our visitors have housing and destitution issues which stem from their insecure immigration status. Even when status is secured, the transition into suitable long term housing presents many barriers for our visitors. The team offers wraparound casework focusing on advocating with the local authorities' Social Services and Housing departments, or non-statutory services where necessary or more appropriate. Many of our visitors have the No Recourse to Public Funds condition (or do not have recourse as they are undocumented) and are therefore unable to claim benefits. Others are not allowed to work as they lack lawful immigration status, or their status is not clear. The Housing and Destitution team work with visitors to alleviate crisis and short-term hardship whilst the immigration team is working to find routes to regularisation of their immigration status which can in turn allow the Housing and Destitution team to identify longer term solutions to destitution once status is secured. Some of our key outcomes in this area in 2022-23 include:

Page 5

Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

Our partnership with Lawstop solicitors continued to be strong and provided a vital referral pathway for visitors with housing issues, especially where the Local Authority was not taking the necessary action required by law.

Our previous work contributing to the Migrants Organise Mental Capacity Advocacy Project concluded and our contributions were being complied by ILPA as part of their submission to the Journal of Immigration Asylum and Nationality Law at the close of FY 22-23.

A profile of HMSC Visitors

In 2022-23, HMSC welcomed 500 visitors in total. 28% of our visitors had been in the UK for 20 years or more, with a further 36% having been in the UK for 10 - 19 years. The visitors arrived in the UK from 77 different countries; the most common countries of origin were Ghana (34%), Nigeria (19%), Jamaica (6%) Eritrea (3%) and Iran (2%) with the rest of our visitors spread across the remaining 73 countries with between 1 - 7 visitors per country.

Around 63% of visitors were women and 35% men. 51% of visitors had a dependent child or children in the UK. During 2022-23, 33% of our visitors were homeless and 41% were destitute (i.e., without adequate accommodation and/or unable to meet their other essential needs).

Our records show that 54% of our visitors learned about HMSC through word of mouth.

Awareness-raising

In June 2022 HMSC released a report using our monitoring data which showed that of 854 attempts to refer visitors to legal representatives for their immigration case only 27 attempts (3%) were successful over a 6 month period. We were unable to refer 43% of our visitors and they remained on the waiting list. Shortly after we released the report Public Law Project (PLP) contacted us to ask if we would be interested in investigating strategic litigation work on this issue and building on our data. In December 2022 HMSC and PLP were granted funding from the Strategic Litigation Fund to explore the possibility of a piece of litigation work around the legal aid crisis with HMSC as the claimant.

At the end of FY 2022-23 we are awaiting advice from counsel on the case.

It has become ever more clear that although HMSC is proud of its effective wraparound casework model, the issues that our visitors are facing cannot be resolved purely at an individual level. Many of the avenues to access justice, regularise status, or secure dignified housing are closing or are at full capacity. Without significant change in the immigration system, housing provision, and the provision of legal aid, these issues will worsen and HMSC's task will become more difficult.

In FY 2022-23 HMSC decided to commit further resources to awareness raising, policy work and participation in collaborative campaigns with partner organisations. We received funding from the Paul Hamlyn Foundation to develop this work, and at the year end we are planning the recruitment of a new role Policy and Campaigns Coordinator. This role will focus on ensuring that our frontline data can be used to contribute to the national conversation, and that HMSC has the capacity to engage in policy and campaigns work, and strategic litigation, over the coming three years.

Page 6

Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The organisation is a charitable company limited by guarantee, incorporated 16 July 2012 and registered as a charity 31 May 2013. The Charity's operation is governed by its Memorandum and Articles of Association dated 16 July 2012 (amended 14 May 2013).

The Charity's purposes, as set out in the Charity's memorandum of association, are:

HMSC welcomes all migrants, regardless of their immigration status, unless they are naturalised British citizens and therefore entitled to mainstream advice and support.

FINANCIAL REVIEW

Financial Review

The charity made a surplus of £112,922 in the year. £33,678 of that was in Free Reserves (that is, funds which are neither restricted nor designated). Total unrestricted funds at the year end increased to £93,246 at the year end of 22-23 up from £59,568 at the year end 21-22.

Restricted grants and donations totalling £278,916 (2022 - £177,465) were received during the year. Not all of the restricted income was spent in the year and £133,845 of restricted funds was carried forward.

Reserves policy

Reserves are that part of a charity's unrestricted funds that is freely available to spend on any of the charity's purposes. HMSC maintains free unrestricted reserves:

The board of trustees will review the above criteria with reference to HMSC's strategy and business plans and determine the target level of free reserves to meet these.

The Board of Trustees will at times designate funds from free reserves for significant project costs or replacement of major assets.

In line with guidance issued by the Charity Commission, trustees regularly review the reserves of the Charity and have adopted the following policy:

We aim to maintain unrestricted reserves sufficient to meet any redundancy payments and closure costs, and to maintain activity for 3 months.

FUTURE PLANS

In the year ahead HMSC aims to:

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Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

HMSC is a registered charity (number 1152227) and is constituted as a company limited by guarantee (number 08144361). Its objects, powers and other constitutional matters are set out in its Memorandum and Articles of Association.

Recruitment and appointment of new trustees

The Directors of the Charity are the Trustees for the purpose of charity law. The minimum number of Trustees is three; there is no maximum number. As set out in the Articles of Association, at each annual general meeting one third of the Trustees must retire from office.

The Trustees have no beneficial interest in the Charity other than as members and all guarantee to contribute up to ten pounds in the event of winding up.

Organisational structure

The Trustees are responsible for the overall vision and strategic management of the Charity, whilst the day-to-day operation is delivered by a small team of staff supported by sessional workers on short term contracts, and volunteers.

In April 2022 our Centre Manager left the organisation after ten years of managing service delivery at HM ~~CS~~ C. A lengthy recruitment process was commenced the previous February 2022, and an interim appointment being was made in June 2022. [NB this was incorrectly reported in last year's annual report for 21-22, when it should have been reported here in 22-23]

The new General manager started as an interim appointment at 0.4 FTE, but accepted a permanent position at 0.8 FTE from February 2023.

The Staff Team

General Manager Casework Coordinator Development Coordinator (resigned February 2023, recruitment for replacement was ongoing in March 2023) Destitution Coordinator

Caseworker Assistant Caseworker

Freelance support

Immigration advisor (freelance) Immigration caseworker (freelance) Bookkeeper (freelance) Fundraiser (freelance)

Volunteers

During this reporting period, the volunteer team comprised: Triage Volunteers, Legal Support Volunteers, a Catch-Up Line Volunteer and a Grants Volunteer.

Induction and training of new trustees

New Trustees are provided with copies of the Memorandum and Articles of Association, together with the most recent Directors' and Trustee Report.

All Trustees continue to maintain a good working knowledge of Charity and Company Law and best practice by studying Charity Commission newsletters, together with attendance at appropriate external courses.

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Haringey Migrant Support Centre

Report of the Trustees for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Directors

The directors of the company are its trustees for the purpose of charity law but throughout this report are collectively referred to as the directors. The directors serving during the year were as follows:

Grace Brown Lisa Crivello Brian Dikoff David Michael Rayns

Approved by order of the board of trustees on 20 December 2023 and signed on its behalf by:

........................................................................ David Rayns Interim Treasurer

Page 9

Independent Examiner's Report to the Trustees of Haringey Migrant Support Centre

Independent examiner's report to the trustees of Haringey Migrant Support Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

A S Robinson FCA The Institute of Chartered Accountants in England and Wales

J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

Date: 20 December 2023

Page 10

Haringey Migrant Support Centre

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
41,846
Charitable activities
4
Charitable activities
20,625
Other trading activities
3
1,533
Other income
122
Total
64,126
EXPENDITURE ON
Raising funds
5
13,663
Charitable activities
6
Charitable activities
16,367
Total
30,030
NET INCOME/(EXPENDITURE)
34,096
Transfers between funds
15
(418)
Net movement in funds
33,678
RECONCILIATION OF FUNDS
Total funds brought forward
59,568
TOTAL FUNDS CARRIED FORWARD
93,246		 Restricted
fund
£
-
278,916
-
-
278,916
17,721
182,369
200,090
78,826
418
79,244
54,601
133,845		 31.3.23
Total
funds
£
41,846
299,541
1,533
122
343,042
31,384
198,736
230,120
112,922
-
112,922
114,169
227,091		 31.3.22
Total
funds
£
15,917
188,820
-
-
204,737
17,161
230,573
247,734
(42,997)
-
(42,997)
157,166
114,169

The notes form part of these financial statements

Page 11

Haringey Migrant Support Centre

Balance Sheet 31 March 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
12
-
CURRENT ASSETS
Debtors
13
371
Prepayments and accrued income
-
Cash at bank
103,304
103,675
CREDITORS
Amounts falling due within one year
14
(10,429)
NET CURRENT ASSETS
93,246
TOTAL ASSETS LESS CURRENT
LIABILITIES
93,246
NET ASSETS
93,246
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
133,845
133,845
-
133,845
133,845
133,845		 31.3.23
Total
funds
£
-
371
-
237,149
237,520
(10,429)
227,091
227,091
227,091
93,246
133,845
227,091		 31.3.22
Total
funds
£
383
-
400
121,039
121,439
(7,653)
113,786
114,169
114,169
59,568
54,601
114,169

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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Haringey Migrant Support Centre

Balance Sheet - continued 31 March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2023 and were signed on its behalf by:

............................................. David Rayns Interim Treasurer

The notes form part of these financial statements

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Haringey Migrant Support Centre

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

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 Charities SORP (FRS 102) '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)', 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 trustees confirm that at the time of approving the financial statements, there are no material uncertainties regarding the Charity's ability to continue in operational existence for the foreseeable future. In arriving at this conclusion, the Trustees have taken account of current and anticipated financial performance in the current economic conditions, its business plan and its reserves position. For this reason, the going concern basis continues to be adopted in the preparation of the Charity's financial statements.

INCOME

Income is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:

Donations and grants are split between restricted and unrestricted funds in accordance with the terms of the grant or donation.

Donations and gifts are recognised in the statement of financial activities when receivable. Income from government and other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Donated services and facilities are included at the value to the charity where this can be quantified.

Bank interest is recognised on an accrual basis.

EXPENDITURE

Expenditure is included in the statement of financial activities on an accruals basis, inclusive of any VAT that cannot be recovered. It is recognised when there is a legal or constructive obligation to pay for it. Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff or resources used on those activities.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 33% on cost

Individual fixed assets costing £2,000 or more are initially recorded at cost.

TAXATION

The charity is exempt from corporation tax on its charitable activities.

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 particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

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Haringey Migrant Support Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS

The only financial instruments held by the company are debtors and creditors. These are categorised as 'basic' in accordance with Section 11 of FRS 102 and are initially recognised at transaction price. These are subsequently measured at their transaction price less any impairment.

2. DONATIONS AND LEGACIES

Donations
3.
OTHER TRADING ACTIVITIES
Fundraising events
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Charitable activities
Grants received, included in the above, are as follows:
Awards for All
City Bridge Trust
Garfield Weston Foundation
GLA
Mercers
Passionist Grants Fund
The Reel Fund
Refugee Action
Strategic Law Fund (ILPA)
Society of the Holy Child Jesus
Hackney Migrant Centre
The Henry Smith Charity
The National Lottery Community
Together for London
Trust for London
Hornsey Parochial Charities
Hardship Fund
London Catalyst
London Churches Refugee Fund
Other Grants		 31.3.23
£
41,846
31.3.23
£
1,533
31.3.23
£
299,541
31.3.23
£
9,925
22,500
20,000
8,000
35,000
-
3,000
1,800
9,446
20,000
-
30,000
55,445
10,000
47,000
4,000
50
1,750
1,000
20,625
299,541		 31.3.22
£
15,917
31.3.22
£
-
31.3.22
£
188,820
31.3.22
£
-
16,875
-
-
-
6,000
10,000
-
-
-
3,572
60,000
51,225
-
35,017
4,000
776
-
-
1,355
188,820

continued...

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Haringey Migrant Support Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

5. RAISING FUNDS

RAISING DONATIONS AND LEGACIES

Staff costs
Programme expenses
Allocation of support costs
6.
CHARITABLE ACTIVITIES COSTS
Charitable activities
7.
SUPPORT COSTS
Charitable activities
Support costs, included in the above, are as follows:
Wages
Social security
Pensions
Staff recruitment and training
Rent, insurance utilities
Office overheads
Volunteer costs
Professional fees
Independent examination
Allocation of support costs
Depreciation of tangible fixed assets		 Direct
Costs
£
182,104
Other
£
16,249		 31.3.23
£
6,753
17,245
7,386
31,384
Support
costs (see
note 7)
£
16,632
Other 2
£
383
31.3.23
Charitable
activities
£
40,896
1,979
1,413
2,382
10,847
6,131
595
24,422
1,440
(73,856)
383
16,632		 31.3.22
£
8,773
2,018
6,370
17,161
Totals
£
198,736
Totals
£
16,632
31.3.22
Total
activities
£
35,094
-
-
1,035
8,780
7,829
144
7,237
1,620
(63,696)
1,957
-

continued...

Page 16

Haringey Migrant Support Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.23 31.3.22
£ £
Depreciation - owned assets 383 1,959

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

10. STAFF COSTS

11.

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
15,917
Charitable activities
Charitable activities
11,355
Total
27,272
EXPENDITURE ON
Raising funds
17,161
Charitable activities
Charitable activities
30,712
Total
47,873		 31.3.23
£
133,283
6,597
4,711
144,591
31.3.23
6
Restricted
fund
£
-
177,465
177,465
-
199,861
199,861		 31.3.22
£
161,481
8,750
5,236
175,467
31.3.22
5
Total
funds
£
15,917
188,820
204,737
17,161
230,573
247,734

continued...

Page 17

Haringey Migrant Support Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
NET INCOME/(EXPENDITURE) (20,601) (22,396) (42,997)
RECONCILIATION OF FUNDS
Total funds brought forward 80,169 76,997 157,166
TOTAL FUNDS CARRIED FORWARD 59,568 54,601 114,169
12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2022 and 31 March 2023 14,857
DEPRECIATION
At 1 April 2022 14,474
Charge for year 383
At 31 March 2023 14,857
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 383
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Other debtors 371 -

continued...

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Haringey Migrant Support Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
MOVEMENT IN FUNDS
Awards for All
City Bridge Trust
Garfield Weston Foundation
GLA
Mercers
National Lottery Community Fund (2023)
Passionists, The
Reel Fund, The
Refugee Action
Strategic Law Fund (ILPA)
Society of the Holy Child Jesus
The Henry Smith Charity
The National Lottery Community
Together for London
Trust for London
Hardship Fund - Covid-19
Hardship Fund - LCRF
Hardship Fund - London Catalyst
Hardship Fund - Hornsey Parochial
Charities
Hardship Fund - misc
Total Restricted Funds
General Fund
Total Unrestricted Funds
Total Funds
Total Restricted Funds
Total Unrestricted Funds		 At 1.4.22
Incoming~~r~~
r
esources
-
9,925
1,875
22,500
-
20,000
-
8,000
-
35,000
-
29,426
6,000
-
-
3,000
-
1,800
-
9,446
-
20,000
20,000
30,000
19,515
26,019
-
10,000
-
47,000
3,957
50
-
1,000
-
1,750
3,154
4,000
100
-
54,601
278,916
59,568
64,126
114,169
343,042
At 1.4.21
resources
76,997
456,381
80,169
91,398
157,166
547,779		 31.3.23
£
5,106
1,795
327
3,201
10,429
Outgoing~~re~~
re
sources
Transfer
~~s~~
(2,919)
-
(22,500)
-
(5,000)
-
(6,667)
-
(14,580)
-
-
-
(3,000)
-
(3,000)
-
(1,800)
-
(593)
-
-
-
(50,000)
-
(45,952)
418
(5,027)
-
(31,462)
-
(1,655)
100
(1,000)
-
-
-
(4,935)
-
-
(100)
(200,090)
418
(30,030)
(418)
230,120
-
ngresources
ransfers
(399,951)
-
(77,903)
-
477,854
-		 31.3.22
£
1,929
-
1,549
4,175
7,653

At 31.3.23
7,006
1,875
15,000
1,333
20,420
29,426
3,000
-
-
8,853
20.000
-
-
4,973
15,538
2,452
-
1,750
2,219

-
133,845

93,246
227,091
At 31.3.22
54,601
59,568
114,169
At

15. MOVEMENT IN FUNDS

continued...

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Haringey Migrant Support Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 20