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← Refugee and Migrant Justice

2024-12-31-accounts

Registered Company No: 08737163 Registered Charity No: 1155207

REFUGEE AND MIGRANT JUSTICE LIMITED

Annual Report and Financial Statements for the Year Ended

31 December 2024

REFUGEE AND MIGRANT JUSTICE LIMITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Contents

Page
Reference and Administrative Information 1
Trustees' report 2
Independent auditors' report 5
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the accounts 11

REFUGEE AND MIGRANT JUSTICE LIMITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Reference and Administrative Information

Company number 08737163
Charity number 1155207
Registered office and The People's Place,
operational address 80-92 Stratford High Street
London
Trustees and Directors F A Sulaiman - Chair
F Rehren - Treasurer
B Barakzai (resigned on 20 January 2025)
O I Kuforji (resigned on 20 January 2025)
R Mukherjee
J Warr
F J Webster (resigned on 24 September 2024)
A M Wallace (appointed on 26 June 2024)
L Ghanem
M P Cuevas-Nunez
Auditors Goldwins Limited
75 Maygrove Road
West Hampstead
London NW6 2EG

REFUGEE AND MIGRANT JUSTICE LIMITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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 December 2024. 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).

RAMFEL is a charity that supports refugees and vulnerable migrants to access justice, and that provides vital support in moments of individual crisis. Unfortunately, the government's 'hostile environment' has largely remained in place in Britain since its introduction in 2012. There are still new tragic cases of people being made destitute, detained and removed through unfair and inhumane policy combined with missing institutional capabilities.

Against this background there is a large and growing number of compassionate people and organisations, committed to fairness and reform. RAMFEL is able to help many people every year because of the generous contributions of its funders and the effort and dedication of its staff.

The trustees who support RAMFEL in this mission have been mindful of their duty to public benefit, following the guidance of the Charities Commission, in exercising their powers and duties, and use this opportunity to report on the purposes and objectives, strategies, activities and achievements as well as reserves and risk management of the charity in the year 2024.

Purposes and objectives

RAMFEL's purpose is that

All refugees, asylum seekers and vulnerable migrants will be treated with respect and their human rights will be protected by law. They will be able to assert those rights and live free of destitution and poverty. They will be able to plan and achieve fulfilling lives.

To achieve this, the charity has set itself the following objectives:

  1. Provide immigration advice to vulnerable migrants, asylum seekers and refugees where they cannot access legal aid or afford advice.

  2. Provide a welcoming safe space, destitution support and specialist advice to refugees, asylum seekers and vulnerable migrants experiencing crisis.

  3. Support asylum seekers and refugees in their journey through the asylum system and assist their successful integration into society.

  4. Campaign on the issues our work presents, focusing on the above areas.

RAMFEL takes a holistic approach to the needs of individuals and families caught up in the most challenging of situations, and provides wrap-around services including housing, asylum support, access to healthcare, access to social services, employability and wellbeing. In particular, the organisation provides end-to-end support helping to both regularise status and support the transition to building a new life in the UK.

Strategies, activities and achievements

In 2024, RAMFEL was one of the largest providers of free, OISC level 3 casework, working on over 2,700 cases for over 4,900 people including dependents. At the same time the charity still did not have capacity to help all potential clients, and needed to close projects to new referrals from time to time as demand continues to exceed our available resources.

The charity's funding in 2024, consistent with its funding strategy, comes primarily from philanthropic organisations and local authorities, with grants typically largely reserved for particular projects. We further outline below the charity's work undertaken in 2024, grouping the activities by objective (even where many holistic activities cut across all objectives).

REFUGEE AND MIGRANT JUSTICE LIMITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Immigration advice

RAMFEL focused on those who have been denied legal aid or whom were otherwise restricted from accessing justice. Undocumented children, of which there are estimated to be over 100,000 in London, and their families continued to make up a significant amount of our legal work. Our overwhelmingly successful case outcomes illustrate that many young people are being denied citizenship or status and forced to live in poverty simply due to legal aid cuts.

In 2024, RAMFEL submitted over 700immigration applications on behalf of clients. In our appeals work we rely on a team of excellent barristers representing our cases pro-bono, to whom we would again like to extend our deepest thanks for their hard work and dedication.

Our work to support asylum seekers was historically hampered by a lack of firms with legal aid contracts willing to take on asylum seekers needing to make fresh claims; RAMFEL has continued to develop its work under a legal aid contract to remedy this. Our work in family reunion cases has been vitally important as we have found that many clients cannot obtain legal aid and that there is little capacity for free immigration advice. We also run a low-fee paying project as an alternative to representation from private firms, which supported over 300 clients this year with a 96% success rate.

Immigration advice to Rough Sleepers has continued to grow thanks to government funding. In 2018 we started to work in Redbridge to provide immigration advice, in what was at the time a unique service; in 2024 we continued to work with multiple London boroughs and the Greater London Authority to provide advice to over 900 clients. Advice is an essential catalyst in helping them move off the streets.

2. Destitution Support

RAMFEL provided food parcels and food vouchers to clients with a weekly food bank, continuing and building upon the significant increase in support we made in 2020 during the pandemic.

3. Integration Support

The charity continued to run services for asylum seekers, ensuring that they access services for the support they need whilst their claims are being processed. RAMFEL supported newly granted Refugees to find work and places to live.

4. Campaigning

RAMFEL's campaign work focuses on highlighting the evidence we see every day, through our other activities, to the public and decision-making bodies with the aim of creating change. We won a judicial review challenging the government’s failure to document people on 3C leave, and had several RAMFEL cases in national newspapers.

The trustees have been mindful of the guidance provided by the Charity Commission with regard to public benefit when planning the activities of the charity.

Strategic report

Update to the charity’s registered name

RAMFEL has decided to change its name and brand to more clearly represent its mission and expand its reach, and as of September 2025 is titled Refugee and Migrant Justice. The change is expected to be launched widely early in 2026.

Reserves policy

RAMFEL's financial resilience primarily comes from its unrestricted reserves (assets available for strategic spending and to ensure the organisation can weather a crisis). The Board has assessed the charity's requirements for reserves in light of the main risks to the organisation. Our resulting reserve policy aims that unrestricted funds should be a level which ensures that RAMFEL's core activities can continue during a period of unforeseen difficulty, for which we target a level of unrestricted reserves equivalent to 3 months of outgoings

RAMFEL was able to maintain its unrestricted reserves in 2024 at £293,988, with £238,856 of cash, representing around 2 months of operating costs respectively, a lower proportion than previously partly as a result of healthy growth. RAMFEL’s overall financial health is good and continues to improve, while continuing to monitor the risks posed by rising salary costs on multi-year grants.

REFUGEE AND MIGRANT JUSTICE LIMITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Principal risks and uncertainties

The trustees have reviewed the principal risks and uncertainties facing the organisation with a view to mitigating the effect of the most significant of these where this is necessary or practicable. Structure, governance and management Governing document

The charitable company is constituted as a company limited by guarantee and is governed by its memorandum and articles of association, which were updated in 2024. The company is registered as a charity with the Charity Commission in the UK.

Statement of trustees’ responsibilities

The trustees (who are also the directors of Refugee and Migrant Forum of Essex and London (RAMFEL) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 Charity SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Auditors

The auditors, Goldwins Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 25 Sep 2025

.................................................................

F Rehren - Trustee

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF REFUGEE AND MIGRANT JUSTICE LIMITED

Opinion

We have audited the financial statements of Refugee and Migrant Justice Limited (the ‘charitable company’) for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s 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 audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities 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 is 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 doubt on the charitable company's ability 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 directors 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 auditorʼs report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise 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 is materially inconsistent with the financial statements 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF REFUGEE AND MIGRANT JUSTICE LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trusteesʼ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they 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 statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis 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

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material 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 statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF REFUGEE AND MIGRANT JUSTICE LIMITED

made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditorʼs 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’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

REFUGEE AND MIGRANT JUSTICE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account) For the year ended 31 December 2024

Notes
Income from:
Grant and donations
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income/(expenditure) for the year
7
Transfers between funds
Net movement in funds
Reconciliation of funds:
14
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
Total funds
2024
2024
2024
2023
£
£
£
£
279,805
1,199,574
1,479,379
1,569,581
93,971
-
93,971
91,701
15
-
15
19
373,791
1,199,574
1,573,365
1,661,301
264,685
1,480,032
1,744,717
1,535,051
264,685
1,480,032
1,744,717
1,535,051
109,106
(280,458)
(171,352)
126,250
(170,624)
170,624
-
-
(61,518)
(109,834)
(171,352)
126,250
355,506
165,586
521,092
394,842
293,988
55,752
349,740
521,092

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

REFUGEE AND MIGRANT JUSTICE LIMITED BALANCE SHEET As at 31 December 2024

2024 2024 2023 2023
Notes £ £ £ £
Fixed assets
Tangible assets 10 18,467 24,138
Current assets
Debtors 11 350,999 337,126
Cash at bank and in hand 238,856 333,815
589,855 670,941
Creditors: amounts falling due within one year 12 (258,582) (173,987)
Net current assets 331,273 496,954
Net assets 349,740 521,092
Funds:
Restricted funds 14 55,752 165,586
Unrestricted funds:
- General fund 14 293,988 355,506
Total funds 349,740 521,092

The financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the trustees on _____ 2025 and signed on their behalf by:25 September

Felix Rehren Trustee

REFUGEE AND MIGRANT JUSTICE LIMITED

STATEMENT OF CASH FLOWS

For the year ended 31 December 2024

Note
Net cash provided by/(used in) operating activities
15
Cash flows from investing activities:
Purchase of tangible fixed assets
Interest / rent / dividends from investments
Cash (used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
16		 2024
£
(2,280)
15		 2024
2023
2023
£
£
£
(92,694)
9,917
(11,460)
19
(2,265)
(11,441)
(94,959)
(1,524)
333,815
335,339
238,856
333,815

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

Basis of preparation

The financial statements have been prepared in accordance with 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 (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ 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. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

1 Accounting policies

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Pensions

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.

REFUGEE AND MIGRANT JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

2 Detailed comparatives for the statement of financial activities

Income from:
Grants and donations
Charitable activities
Investment income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure) for the year
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Grants and donations
Donations
Grants
4
Income from charitable activities
Casework charges
Training
5
Income from investments
Bank interest		 Unrestricted
funds
Restricted
funds
Total
funds
2023
2023
2023
£
£
£
305,047
1,264,534
1,569,581
91,701
-
91,701
19
-
19
396,767
1,264,534
1,661,301
259,096
1,275,955
1,535,051
259,096
1,275,955
1,535,051
137,671
(11,421)
126,250
(45,635)
45,635
-
92,036
34,214
126,250
263,470
131,372
394,842
355,506
165,586
521,092
Unrestricted
Restricted
Total
Total
2024
2024
2024
2023
£
£
£
£
41,344
-
41,344
21,816
238,461
1,199,574
1,438,035
1,547,765		 Unrestricted
funds
Restricted
funds
Total
funds
2023
2023
2023
£
£
£
305,047
1,264,534
1,569,581
91,701
-
91,701
19
-
19
396,767
1,264,534
1,661,301
259,096
1,275,955
1,535,051
259,096
1,275,955
1,535,051
137,671
(11,421)
126,250
(45,635)
45,635
-
92,036
34,214
126,250
263,470
131,372
394,842
355,506
165,586
521,092
279,805
1,199,574
1,479,379
1,569,581
Unrestricted
Restricted
Total
Total
2024
2024
2024
2023
£
£
£
£
93,971
-
93,971
91,251
-
-
-
450
93,971
-
93,971
91,701
Unrestricted
Restricted
Total
Total
2024
2024
2024
2023
£
£
£
£
15
-
15
19
15
-
15
19

REFUGEE AND MIGRANT JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

6
Analysis of expenditure
Direct costs
Staff costs
Other staff costs
Repairs and renewals
IT costs
Rent
Insurance
Telephone
Other office costs
Bank charges
Depreciation
Legal and professional
Accountancy and bookkeeping
Audit fees
Support costs
Governance Cost
Total expenditure 2024
Total expenditure 2023		 Charitable
activities
Support
costs
Governance
Cost 2024 Total
2023 Total
£
£
£
£
£
157,510
-
-
157,510
173,627
1,182,870
229,377
-
1,412,247
1,199,966
-
41,394
-
41,394
45,126
-
-
-
-
356
-
21,862
-
21,862
22,901
-
50,200
-
50,200
31,621
-
4,437
-
4,437
3,045
-
8,303
-
8,303
8,708
-
5,565
-
5,565
3,019
-
1,567
-
1,567
1,261
-
7,951
-
7,951
6,715
-
5,222
-
5,222
9,565
-
21,860
-
21,846
23,641
-
-
6,613
6,613
5,500
1,340,380
397,738
6,613
1,744,717
1,535,051
397,738
(397,738)
-
-
6,613
-
(6,613)
-
1,744,731
-
-
1,744,717
1,535,051
-
-
1,535,051

Of the total expenditure, £264,685 was unrestricted (2023: £259,096) and £1,480,032 was restricted (2023: £1,275,955).

REFUGEE AND MIGRANT JUSTICE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

6 Analysis of expenditure for the previous reporting period

Direct costs
Staff costs
Other staff costs
Repairs and renewals
IT costs
Rent
Insurance
Telephone
Other office costs
Bank charges
Depreciation
Legal and professional
Accountancy and bookkeeping
Audit fees
Support costs
Governance Cost
Total expenditure 2023		 Charitable
activities
Support
costs
Governance
costs
2023 Total
£
£
£
£
173,627
-
-
173,627
975,727
224,239
-
1,199,966
-
45,126
-
45,126
-
356
-
356
-
22,901
-
22,901
-
31,621
-
31,621
-
3,045
-
3,045
-
8,708
-
8,708
-
3,019
-
3,019
-
1,261
-
1,261
-
6,715
-
6,715
-
9,565
-
9,565
-
23,641
-
23,641
-
-
5,500
5,500
1,149,354
380,197
5,500
1,535,051
380,197
(380,197)
-
-
5,500
-
(5,500)
-
1,535,051
-
-
1,535,051

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

7 Net income / (expenditure) for the year

This is stated after charging: 2024 2023
£ £
Depreciation of tangible fixed assets 7,951 6,715
Auditor's remuneration: audit fees 5,250 5,250

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2024
2023
£
£
1,230,075
1,053,018
126,798
99,632
55,374
47,316
1,412,247
1,199,966

The following number of employees received employee benefits (excluding employer pension and national insurance contributions) during the year between:

£60,000 to £69,999
£80,000 to £89,999		 2024
2023
No.
No.
-
1
1
-

The total employee benefits of the key management personnel of the charity including the employer's pension and national insurance during the year was £334,981 (2023: £221,607).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 34 (2023: 33).

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

10 Tangible fixed assets

Cost
At the start of the year
Additions in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
At the end of the year
Net book value
At the end of the year
At the start of the year
All of the above assets are used for charitable purposes.		 Furniture
Fittings &
Equipment
Total
2024
2024
£
£
36,694
36,694
2,280
2,280
38,974
38,974
12,556
12,556
7,951
7,951
20,507
20,507
18,467
18,467
24,138
24,138
11
Debtors
Other debtors
Accrued income
Prepayments
12
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Deferred income
Accrued expenses
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2024
2023
£
£
190,436
68,658
153,240
263,109
7,323
5,359
350,999
337,126
2024
2023
£
£
467
23,581
7,391
4,570
199,314
114,980
51,410
30,856
258,582
173,987
2024
2023
£
£
114,980
311,408
(114,980)
(311,408)
199,314
114,980
199,314
114,980

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

Analysis of net assets between funds
Current period
Tangible fixed assets
Net current assets
Net assets at the end of the year
Previous reporting period
Tangible fixed assets
Net current assets
Net assets at the end of the year		 Unrestricted
funds
Restricted
funds Total funds
2024
2024
2024
£
£
£
18,467
-
18,467
275,521
55,752
331,273
293,988
55,752
349,740
Unrestricted
funds
Restricted
funds Total funds
2023
2023
2023
£
£
£
24,138
-
24,138
331,368
165,586
496,954
355,506
165,586
521,092

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

14
Movements in funds
Restricted funds:
Foodbank Donations
The Refugee, Asylum and Migration
Policy (RAMP)
Community Justice Fund
LBBD Children's Services
Ukraine Advice Project (EECF)
Immigration Law Practitioners &
Association and Strategic Legal Fund
Syrian citizenship applications
Islington Questionnaires
Camden Syrian
Evan Cornish
NLHP Rough Sleeping Advice
Northeast Rough Sleeping Initiative
Single Homeless Project
Essex Community Foundation
GLA Newham
Lottery
Waltham Forest SS - legal advice
Walthamstow Migrant Action Group
The Blue Thread
Redbridge Migration Fund
Disrupt Foundation
Islington RAS
Home Office
Camden Refugee Service
Sebba
Dentons UK and Middle East LLP
Access to Justice
The Big Give
Total restricted funds
General funds
Total unrestricted funds
Total funds		 At 1
January
2024
Income &
gains
Expenditure
& losses
Transfers
At 31
December
2024
£
£
£
£
£
-
56,648
(49,477)
-
7,171
-
(2,387)
-
2,387
-
-
843
-
(843)
-
-
31,412
(31,690)
278
-
-
691
-
(691)
-
-
(2,141)
(10,869)
13,010
-
-
1,274
(2,746)
1,472
-
-
-
(3,066)
3,066
-
-
11,234
(16,319)
5,085
-
-
811
(843)
32
-
165,586
615,744
(734,581)
-
46,749
-
164,662
(205,759)
41,097
-
-
25,922
(25,645)
-
277
-
7,609
(7,639)
30
-
-
16,942
(17,045)
103
-
-
81,726
(125,899)
44,173
-
-
31,370
(31,521)
151
-
-
14,166
(14,242)
76
-
-
-
(40,037)
40,037
-
-
30,161
(30,285)
124
-
-
-
(18,444)
18,444
-
-
75,323
(75,750)
427
-
-
9,300
(10,379)
1,079
-
-
5,534
(5,846)
312
-
-
13,834
(14,013)
179
-
-
1,900
(345)
-
1,555
-
554
(653)
99
-
-
6,442
(6,939)
497
-
165,586
1,199,574
(1,480,032)
170,624
55,752
355,506
373,791
(264,685)
(170,624)
293,988
355,506
373,791
(264,685)
(170,624)
293,988
521,092
1,573,365
(1,744,717)
-
349,740

Purpose of restricted funds:

Foodbank Donations

Funds for the provision of food parcels and food vouchers for destitute clients.

NLHP Rough Sleeping Advice

Immigration advice for rough sleepers in the North Central London area.

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

14 Movements in funds (continued) Purpose of restricted funds:

Single Homeless Project

Immigration advcie to Redbordge residents at risk of homelessness.

Northeast Rough Sleeping Initiative

To increase the provision of good quality immigration advice available to migrants sleeping rough or at risk of sleeping rough

Lottery

Supporting undocumented migrants, refugees and asylum seekers.

Islington RAS

Assisting migrants, including refugees and asylum seekers with the following legal work (immigration & asylum only)

Movements in funds for the previous reporting period

Restricted funds:
Restricted funds
Total restricted funds
General funds
Total unrestricted funds
Total funds		 At 1
January
2023
Income &
gains
Expenditure
& losses
Transfers
At 31
December
2023
£
£
£
£
131,372
1,264,534
(1,275,955)
45,635
165,586
131,372
1,264,534
(1,275,955)
45,635
165,586
263,470
396,767
(259,096)
(45,635)
355,506
263,470
396,767
(259,096)
(45,635)
355,506
394,842
1,661,301
(1,535,051)
-
521,092

15 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income for the reporting period
(as per the statement of financial activities)
Depreciation
Interest received
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities		 2024
2023
£
£
(171,352)
126,250
7,951
6,715
(15)
(19)
(13,873)
49,380
84,595
(172,410)
(92,694)
9,917

16 Analysis of cash and cash equivalents

Cash at bank and in hand
Total cash and cash equivalents		 At 1
January
2024
Cash flows
Other
changes
At 31
December
2024
£
£
£
£
333,815
(94,959)
-
238,856
333,815
(94,959)
-
238,856

REFUGEE AND MIGRANT JUSTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2024

17 Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Less than 1 year
1 - 5 years		 2024
2023
£
£
40,179
40,179
35,640
74,520
75,819
114,699

18 Related party transactions

There are no related party transactions to disclose for the year (2023: none).