Registered Company Number: 02350422 Regi8tered Charity Number: 1155286 THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 SKS Audit LLP 3 Sheen Road Richmond Upon Thames TW9 1AD
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Page Trustees, Report Independent Auditor's Report 9-11 ststement of Financial Activities 12 Balance Sheet 13 Cash Flow Statement 14 Notes to the Financial Statements 15-28
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their feport with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions ol Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reportitbg by Charities.. Statement ol Recommended Pracliee applicable lo charities preparing their financial slalemenls in accordance with the Financial Reporb"ng Standard appli¢able in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 20191. OUR PURPOSE AND ACTIVITIES ILPA'S charitable objects are as follows., To advan for the public benefit education and training on the law and related subjects and in particular in the fip.lds of immigration, asylum and nationality law and legal advice and the representation of persons who are or may become immigrants lo any part of Great Britain, Northern Ireland. Ihe Channel Islands and the Isle of Man (together "the Uniled Kingdom") from whatever part of the worfd whether coming or intending to come to the United Kingdom for settlement or for some more limited purposè and for immigranls and emigrants of whatever natiorbality to or from any other part of the world. To promote for the public benefit human rights as set out Sn the Universal Declaration 01 Human Rights and subsequent United Nations Conventions and Declarations, the European Convention On Human Rights and Ihe Human Rights Act 119981, with particular reference to the rights to a ylum. lo a nationality, lo freedom of movemenl and residence and not lo be subjecl to torture or to slavery.. equality and diversity as set out in the Equality Act 2010 and similar in51tumenls and international human rights treaties concemed with the elimination of discrimination and in particular with the elimination of discrimination on the grounds of lace or sex- in particular by all or any of the following means.. Monitoring abuse5 Research into applicable law policy and practice Educating the public Conlribuling lo the sound administration of the law Raising awareness Promoting public support Promoting respect for human rights Promoting respect for the rulo of law with particular reference lo the law pertaining ID Immigratn, asylum and nationality Coordinaling the work of immigration, asylum and nationality law practitioners. To prepare, edit, print. publish issue acquire and GiicuSale atby newspapers, magazines. periodicals, books. pamphlets or other publications in whatever medium that the Company may think desirable for the promolK)n of ils objecis. To organi5e, maintain and promote courses, conlerences and the like in connection with the objects of the Company. To establish and maintain a bureau of information for the benefit of the company and the membeTS of the Association. The principal activities of the charity ID support and deliver Ih2se objectives are as folk)ws'. Legal policy, research and litigation Membeiship services Training and conferences Information services
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT {Contld) FOR THE YEAR ENDED 31 MARCH 2021 Public benefit statement In shaping our c*bjeclives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit.. running a charity IP021. The achievements and activities above demonslrale the public benefrt arising through the Charity's activities. The role and contribution of volunteèrs ILPA does not use volunteers to undertake any of our work however clearly many of our members provide their time and expertise lo our work on a regular basis. ILPA would simply not be able lo funclty)n effects'vely wilhoul this invaluable input. Achievement and actlvltlès To achieve our aims as oullined above, ILPA'S activities span.. 1. The provision of tralnlng on all aspects of immigratlon, asylum and natlonallty law to Immigration law practitioners. The direct beneficiaries of ILPA training are immigration, asylum and nationality law piaclilioneis and in the financial year April 2020 to March 2021 ILPA delivered 106 webinars to 1771 fee paying attendees and 1244 participants who attended for free. As a reBull of the Coronavirus pandemic ILPA switched all of our training sessions and conferences lo on line via Webinar. The indirect beneficiaries of our training are the clients of our members and a number of clienls benefit lor each practitioner trained. 2. The distrlbutlon of Information on devalopments In law. policy and practice and analysis of these to mèmbers and othèrs through ILPA'S website Iwhich includes a mernbers, area, accesslblo 2417 with an arehlve ofsome 20,000 documents, many unavailable elsewhère). ILPA is able to harness the expertise of 814 members 1289 individuals and 525 organisations) and 3623 contacts from these organisations. ILPA is followed by 6,795 persons on Twitter, has 2.609 Linkedln followers and our website receives over 19,000 visi15 per month. ILPA launched a new website on the 6th April 2020. We post considerable amounts of conlenl in the public access areas in particular since the Coronavirus pandemic we have created a dedicated Coronavirus resources section. The vast majority of this conlenl is publicly available and we are also increasingly using social media {especially Twitlerl to let people know about the changes and issues. ILPA has also set UP 2 google group wheie Fnembers ¢an share expertise and knowledge. 3. Influencing work through moolings with senior Home Office and UKVI offlclals. ILPA has hosted numerous meetings with the Home Office and UKVI caseworkers to imptove the quality ol decision making, the implementation of the changes lo guidance and the rules as a result of the Coronaviius pandemic and the ongoing issues with the EUSS scheme as we ended the transition period. Duiing these meetings we have been able lo provide evidencè {gathered from OUT members) regarding the impact of policy and procodure, and advocate change to improve rnallers. ILPA 2nd UKVI have also lun joint training sessions on Appendix FM applications. ILPA and The Law Society have met regularly with UKVI lo provide feedback on the ongoing issues with contracted out services. We led back the many concerns members have with how the VAC5 and the UKVCAS centies operate and, in particular, the dilFicullies members faced with obtaining free appoinlmenls. As Ihis remained an issue throughout the year we also iaised it with Ihe media and in our response lo the ICIBI'S inspection on Front End Services. ILPA continues its work wilh the SimplifiGation of the Rules Taskforce. In Ihe Home Ottice's response lo the Simplification Df the Rules Review Commillee's iecommendalions 5LPA was mentioned 156 limes. The Home Office have responded to and considered the majowity of our represenlalions and implemented our suggeslions which included technical atnendmenls as well as suggested changes lo policy.
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2021 4. An extensive programm8 of Influencing through our Parliamenlary work ILPA produced a parliamentary briefing on the Immigration and Social Security Co-ordination IEU Wilhdrawall Bill for ils second reading in May 2020. We sent our briefing on the second reading of the Bill lo a variety of politicians and we were referred to at the despatch box by Holly Lynch MP, the Shadow Immigration Minister. We also held meetings with Holly and Kale Green MP (then Shadow Minister for Child Povety Strategy) to explain our concerns and to discuss amendments and strategy. Adrian Berry, our Chair of Trustees, gave evidence on the Bill lo the Public Bill Committee. We also provided a further written briefing. A number of our suggested amendments were tabled or were discussed a5 part of debates on particular provisions in the Bill. In April 2020, ILPA submilled lengthy evidence lo the Home Affairs Select Committee inquiry into Home Office preparedness for Covid-19. ILPA highlighted that the ovetwhelming issue had been the inadequacy of Home Office public communication, in patticular in ensuring guidance was clear and publicly accessible. ILPA also raised issues relating lo the legal basis of the coronavirus concession and extension policies. These issues were explored fvrther in live evidence given by Adrian Berry, our chair of trustees, lo the committee. In FebrLJary 2021, ILPA responded lo the Home Affairs Select Committee's further call on the Home Offe preparedness for Covid-19. We highlighled concerns on the Home Office's use of inslilulional asylum accommodation and the inadequacy of some of the Home Office's COVID concessions which did not go far enough in addressing the issues migrants were lacing in and out of the UK, including issues faced by EEA nalionals and their family members applying urbder the EU Settlement Scheme. S. Support for Iltlgation to promote a just and equitable imniigration, asylum and nationality law practlce through th8 provision of evidence and witnoss statements. ILPA hosts and manages the Stmtegic Legal Fund. In the last year ILPA has successfully managed 3 iegular funding rounds and 3 emergency funding rounds and has awarded 10 grants and allocated £92.907 in grant funding. In February 2021 the SLF officially launched the new expandÈd funding criteria. We have removed the age limit of beneficiaries, from young people under 25. to open the fund lo migrants of all ages itb the UK. This will bring into scope more issues which are experienced by migrant grDUPS mote generally and allow u5 to more pro- actively address omerging legal issues more effectively. The fund also expanded the types of activitie5 It supports to include legal advocacy and eC>mmunlttations linked lo the pre-litigation research or third-party inlervenlion. 6. ILPA'S Raclal Justice and Equality work. In the pa51 year ILPA has undertaken a range of aclivilies including., Establishing the Racial Justice and Equality Working Group Running 3 successful free tiaining sessions on practical lips to combat microaggressions., menlal-heallh and well-being,. and practical lips frotn an employment lawyer on how lo raise formal complaints aboLtI racism in the Workplace. Challenged governmenl policy regarding 'Red List, travel ban, submitting FOI'S lo the Department of Transport Explored the Home Office decision-making and piaclices lo identify pallerns and trends that could reveal conscious or sub-conscious discriminatory decision-making Surveyed our members on Racism in the Immigration Sector and published the results Added a whole range of Anli-Racism Resources lo our website Condtjcted an Internal Audit of ILPA Tulors and ILPA Working Group Crfrconvenors FINANCIAL REVIEW The Statement of Financial Activities shows nel surplus of £20,972 {2020- nel deficit of £11.6081 for the year. Reserves sland al £762,942 12020 £741,970). Income from membership irkcreased lo £186,975 in 202012021 as compared lo £180.870 in 201912020. Training income decreased lo £191,740 as compared lo £217,441 in 201912020. Of the nel curtenl assets figure of £718,55212020 - £686.476} the split is that £410.45012020 - £326,585) is available as general funds. £158,88212020 £132,199) is in designated funds (to cover the cost of the rent & service charges until January 2023 and one-off staffing costs) and £149.220 {2020 £227,692} is reslricted funds mainty linked to the Strategic Legal Fund.
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld> FOR THE YEAR ENDED 31 P41ARCH 2021 The Paul Hamlyn Foundation awarded ILPA a five-year Backbone grant lotalling £200,000 and a one off COVID.19 grant of £20,000. left us as our Legal and Parliamenlary Officer in September 2020 and then "eplaced him In tnis roie rrom August 2020 to February 2021. left us as the Siraiegi¢ Legal pund finance assistant in September 2020. joined us as the Straleqic Leqal Fund Manager in October 2020. took on the role of Diversity and Equality ufficer in January 2021 joined us as our Membership ano InTormaiion Officer in March 2021. We are grateful to all our fiJnder5 without whose support we should do so mltch less, both for our members and non- members. Persons under immigration control, their advisors and repreSentatleS and Ihose working in this field of law all benefit from ILPA'S actwities. All income is applied solely lo the promotion of ILPA'S objectives in accordance with the Memorandum of Associalion of the charity. Princlpal funding sourcès The main funding sources for the charity are membership fees, training fees and grants. Investment powers and policy Under the Memorandum and Articles of Association, the Charity has the power lo invest Ihe monies ol the Charity not immediately required in such inveslmenls. security or property as the Trustees may think fil. Reserves policy It is IhÈ policy of the Trustees to main12in free reserves al a level equivalent to al least six months running costs lo enable the Charity to meet its obligations in the short term together with funds lo cover any unforeseen deficits or revenue shortfalls. ILPA ran p18nned deficit budgets for the period of April 2017 to March 2020. Then with the COVED pandernic w8 moved lo try and run a small surplus budget to help us cope with the financing uncertainly. ILPA'S reserves poli slates that we need to hold £195,000 in reserves. In October 2020 ILPA signed a new lease for our premises. We invoked Ihe break clause in our lease in March 2020 to give us time lo evaluate the impact ol the COVID-19 reslrictions on our financial position. As al the end of the year. financial statements showed reserves of £762.942 12020 - £741,970), of which £149,220 12020 - £227,692) was reslricled. In addition, the Trustees have set aside designated fund totalling £158,882 (2020 £132,199} lo cover the cost Df the rent and service charges until January 2023 and one-off slaffitbg costs. The reserves policy and designation of funds to Cover the lease obligations leaves us with £410,450 (2020 £326,585) in free reservos. strateglc Plan ILPA'S Strategic Plan lor period 2018 to 2021 includes the following objectives.. 1, Increase ILPA membership so that a greater proportion ol practitioners in immigralion. asylum and nationality aw are ILPA members 2. An essential information resource for our members 3. Deliver a high quality tmining programme that meets the needs of our members 4. ILPA'S influencing work makes best use of ils resources and reputation
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2021 Key legal policy themes.. al Brexit Both pre Departure Phase and Post Brexit imrnigralion system. bl While Paperllrnmigration Bill cl Asylum Tesettlemenl strategy d} Fundamental Rights for Migrants e} Support access to justice, through legal aid and the wider av2ilability of publicly funded advice Detention and bail gl Rights of Appeal h) Modern Slavery and trafficking 5. Support legal analysis and publicalions thal will lead to improvements in practice 6. Support liligalion that will promote respect for the rule of law 7, Ensure Ihal ILPA is an accountable and effecb.ve organisation STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document The Immigration Law Practitioners. Association Limited IILPA} is a Company limited by guarantee and not having a capital dIved by shares. The company was incorporated on 21st February 1989 and is a registered charity Consliluled as a Limited Company under the Memor8ndum and Articles of Association. The company registered as a charity on 1 Oth January 2014. The charity registration number is 1155286 and the company registration number is 02350422. Recrultment and appolntment of Trustees ILPA'S govèrning document permits the appointment of up lo 12 Trustees. Truslees are appointed annually by the membership al the Annual General Meeting. In addition, th8 Trustees can co-opt persons lo fill any vacancies and can O-opt lo four members in the course of the year. Trustees serve until the following Annual General Meeting when, if they wish to continue in posl they musl sland for election again. Trustees are appoirbled by ordinary resolution of the members. The number of Trustees musl not fall below the number fixed as the quorum, currently four. If il does so, the continuing Trustees may act only lor the purpose ol filling vacancies or of calling a general wneeting. Trustees must be individual members or represenlalives of organisations. which are members. The Trustees in office in the period are sel out on page 7. The Trustees have no beneficial interest in the company other than as members. All ol the Trustees are members of the company and guarantee lo contribute a sum not exceeding £1 in event ol winding Ltp. Trustees. induction and training On joining The ImmgratIon Law Praelitioners, Association Limited. new Trustee5 recetve an induction pack, which includes information on their role and responsibilrties. They also are positively eneouraged to learn about the orgarhisaliorb's aclivilies, staff and volunteers. A training session with the Secretariat also takes place within the first 3 months of their appointment as a Tiustee. Organisatlon The charily is structured so that the Trustees meet re9ularly in order lo manage ils affairs. with the Committee of Trustees meeting approximately eight limes a year. A scheme ol delegation is in place and day-to-day responsibility for the provision of the charity's services and activities rests with the Chief Executive.
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2021 hair of Trustees Adrian Berry stood down as our Chair of Trustees after 8 years in the role. ILPA is incredibly gratèful lo Adrian as he expertly guided us through periods of signif5canl change and helped us lo become the organisation we are today. He represènted ILPA al numeTOUS evidence sessions in Parliament, in meetings with Ministers, Parliamentarians and senior Home Officials. His nalionalily law training courses are legendary and fvnl Related partios ILPA works closely with other related organisations, partiCLJlarly member organisations, and is guided by local and national policy and initiatives in 50 lar as they relate to the objects of the charity. Risk management The Trustees have idenlified the major risks to which the charity is exposed and believe that the systems in place are adequate to mitigate those risks. The charily's Organisalional Risk Assessment is reviewed regularly. The charity makes little use of financial instruments other than an operational bank account and an investment in a common investment funcl, so its exposure lo price risk, Gredil risk. liquidity risk and cash flow risk is not material for the assessment of the assets, liabilities, financial position and profil or loss of the charity. Pay policy for senlor staff ILPA undertakes a regular benchmarking exercisè for all of its salaries. 11 has signed up to a salary benchmarking tool and suNey that is used by organisalions across a range of seclors. All posts al ILPA have a salary band and these bands are sel by referring to the benchmarking dal8 Ihal is ielevanl lo charity and voluntary sector employers, employing less than 10 employees and with a turnover of between £500,000 and £1,000,000. The salary bands are reviewed by Trustees on an annual basis and Trustees agree any salary awards made to staff. AwaTds are made on the basis of individual perfomiance and the salary band that is relevant foi the role. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number:02350422 Register8d Charity Number: 1155286 Dlrectors l Trustees.. Secretary: Senior Management.. Reg15tered Office: Lindsey House, 4042 Charterhouse Street, London ECIM 6JN
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Convd) FOR THE YEAR ENDED SI MARCH 2021 Senlor Stalutory Audltor: James F05kott Audltor8: SKS ALKlil LLP, 3 Shèon Road, Richmond Upon Thames, Twg IAD National We8tmin$ler Bank Plc, 135 Blshopsgate, London EC2M 3UR Tflodos Bank, D&anery R08d, Bristol BS15AS The Ch8rfty Bank Llmrt8d, 194 Ht9h Street. Tonbrklge, Kent TN9 1BE Bankers". TRUSTEES, RESPONSIBIUTY STATEMENT The Trusle&s (who arg also dlrectors of ILPA for the purpos¢J ol Company IJW are rosponslbb lor preparfng IhB Annu Report and Ihe financHI statemen18 In aGGord8ncg wlth appllcable law an Unked Klngdom Accounting Standards luned ngdoM Géneralfy Ae¢epted A¢wJnting PradG81 Sncludlng FlnancLql Reportlng Standard 102 'The Finan¥ Reportlng St8ndafd applrcablo In tho UK and RePubC of Irdan(f' Company law requlr85 Ihg t(u$tse$ lo preparèln8ncl slalem8nls foreaGh financial year whlch glve a trve and falrwew ol the slala ol 8ffalrs ol the ¢h4rtsble com any and of thè Incomlng rn50urG95 and applicabon of resources, Includlng the income'and expgnditurg for Ihat wod. x pr8pgring the80 ffinanrAal stal&menls, the Iruslees are required lo.. selart suitabl8 acccnt9 polkles and then apply Iham eon$blenlty,' observa lh8 mèthod8 and principles In the Charitles SORP,, makè ludgèrnertl$ oftd estffn8t8s1.4l,ar r8a8bnablo and pN¢énL state whether appll¢abl& UK A¢eounllng Standard5 have been followed, 8ublect lo any matérfal departures discb8ed and 9xpbln8d ID the financial slal8ments,' prepare the finandal 8t8temenls on the going concom basLq unless IL Is InappropJlate lo pr8sumo that the charitablè companywlll conunue In buslneg8. Thè truste¢y gre rospon$ibl8 for keeping prop6r attounllng recordg Ihgt *ysdgse th reasonable aUraCY al any Ilme the finanGlal po8ttlon of tho choritable eompany and $nable them lo en6urelhat th8 financial 5talgmgnl$ compty wth the Companles Act 2C8. They are also responslble for $4leguardlng the assets of thè tharitatlle company and henc8 for l&%lng reasonable 8lep6 lor Ihtt prgvenlbn knd delgcllon of fiaud and other ifr6guhrili•s. In $0 f as thè tnjsleos are aware: there Is no relevant aUrt informalbn ofwhl¢h thè tharitsbl8 companls audito are unawaTfj', and Ihg trustees havo taken ali stèps th81 they oughl-to have taken to maka themse8# awBr¥ ot any r¢lewonl Audlt Infonnallon and to ¢stabllsh that Ihp audltors are aware of that Informailon, The tw$le88 are re$ponsiiJlo fot minlehance and Inlegity of the corpoT8le and nnanclal iAlomation ihdudèd on th¥ Charitable company's website. Legl¥lalloD in Ihg United Kttgdom ooveming thè prepatallon and dlssemlnatlon of nanclal statements may dlffer (rom legi818lkin In oiharlurisdlcllon$. AUDITORS Tho auditors, SKS Atsdil LLP, wlll be w¢posed for r64ppolntrnanl al Ihe forth¢omlng Annual General Meeling, Thi8 report has been piep8r8d in 8¢cordance wlth Ihe speclal provl8lons ol Part15 of thé Comp8niè$ A¢t20C6 relailng lo small c(M)panles. Approv6d by der of the b08rd of Irusloeg on 214 S8Pt8mbgr 2021 and signed Dn Its bahall by..
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED Opinion We have audited the financial statements of The Immigration Law Practits'oners, Association Limited for the year ended 31 March 2021, which comprise the Statement of Financial Activities (Summary Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting poliBies. The financial reporting flamework that has been applied in their preparation is applicable law and United Kingdom AGcounling 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.. give a tiue and fair view of the slate of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including ils income and expenditure, for the year then ended., have been properly prepared in accordance with Uniled Kingdom Generally Accepted Accouriting Practice including Financial Reporting Standard 102 'Thè Financial Reporting Standard applicable in the UK and Republic of Ireland,; and have been prepared in accordance with the requirements of the Companies Act 20. Basis for opinlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS (UKII and applicable law. Our responsibilities under those standards are furthèr described in the Auditor's resptsnsibililies for the audit of the financial slalemenls section of our report. We are indopendent of the charitable company in accordance with the ethical requiremenls that are ielevant lo our audit of the financial slalements in tho UK, including the FRC'S 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 relatlng to golng concern We have nothing to report in respect of the following mallers in relation lo which the ISAS {UKI require us lo report lo you where.. The trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate., or The trustees have not disclosed in the financial slalements any idenlifiecl material uncertainties that may cast significant doubt about the charitsble company's ability to continue lo adopt the going concern basis of accounting for a peTiod Df al least 12 months from the dale when the financial statements are authorised for issue. Othèr Infomiation The other information comprises the information included in the annual rèport, other than the financial statements and our audilorfs report thereon. The Iruslees are responsible for the other information. Our opinion on the financial slalements does not cover the other information ancj, except to the extent otheise explicitly slated in our report, we do not express any form ol assurance conclu8iDn thereon. In connection with our audll DI the financi81 slatemenls, our responsibility is to read the other information 2nd, in doing so, consider whether the other information is materially inconsistent with the financial sl8lemènls or our knowledge obtained in the audit or otherwise appears lo be materially misstated. 11 we identify such material incorbsistencies or apparent material misslalemenls. wè are required to determine whether there is a material misslalement irb the financial statements or a material mis51alemenl of the other information. If, based on the work we have performed, we conclude that Ihere is a material misstatement of this other information we are required lo report that fact. We have nothing to report in this regard. Opinions on other matters prescrlbed by the Companies Act 2006 In our opinion, based on ihe work undertaken in the course ol the audit." The inlormatiori 9iven in the trustees, report, which includes the director's report prepared for the purpose of company law for the financial year for which the financlal statements are prep2red1s consislenl with the financial slalemenls.. and The directors, report included in the tiuslees. report has been prepared in accordance with applicable legal requirements.
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED Matters on which wo arè requlred to report by exceptlon In the light of the knowledge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identified material misststemenls in the directors. report included in the trustees, report. We have nothing lo report in respect of the following matters in relation to which the Companie5 Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept or retUTn8 adequate for our audit have not been received from branches not visited by us., the financial 5tstemenls are not in agreement with the accounting records and returns., certain dis¢losures of trustees, remuneration specified by law are not made., we have not Teceived all the information and explanations we require for our audit., the truslees were not entitled lo prepare the financial statements in accordance with the small companies regime and lake advantage of the small companies exemption in preparing the directors, report and lake advantage of the small companies exemption from the qUirement to prepare the strategic report. Rèsponsibllitles of directors explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial slalements and for being satisfied that they give a true and fair view. and lor such internal Control as the trustees determine is necessary to enable the preparation ol financial statements that are free from material misslatemenl, whether due lo fraud or error. In preparing the financial slalemenls, the trustees are responsible for assessing the charitable company's ability to conlinue as a going concern, disclosing, as applicable, matters relaled to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or lo cease operations, or have no realistic alternative but lo do so. Audltor's responsibilities for the audit of the financial statements Our Dbjectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstalemenl, whether due lo fraud or error, and lo issue an audilorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit cornducled in accordance with ISAS (UK) will always delecl a rnaterial misslalemenl when it exists. Misslalements can arise from fraud or effor and are considered material if, individually or in the aggregale, they could reasonably be expected to influence the economic decisions of Ltsers taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and iegulations. We design proTrdLJres in line with our responsibilities, Outlined above, lo delecl material misstalemenls in iespecl of ilregularilies, including fraud. The exlent lo whh our procedures"aTe capable of delecling irregularities, including fraud is detailed below.. Discussions were held with, and enquirtes made of, management and those charged wilh governance with a view lo identifying those laws and regulations Ihat Gould be expected lo have a material impact on Ihe financial statements, During Ihe engagement team briefsng, the oul¢omes of these discussions and enquiries were shared with the team, as well as consideration as lo where and how fraud may occur in the entity. The following laws and regulations were identified as being of significance to the etblity.. Those laws and regulations considered to have a direct effect on Ihe financial slalemenls include UK financial reporting standard5, Company Law. Charities Act, Tax and Pensions legis181ion, and distributable profits legislation. It is considered Ihal thefft are no laws and regulations for which non-complian may be fundamental lo the operating aspects ol the charity. Audit procedures undertaken in response lo the potential risks relating lo irregularities (which include fraud and non-compliance with lawg and regulalionsl comptised of.. inquiries of rnanagement and those Charged with governance as to whether the charitable company complies with such laws and regulatiotbS', enquiiies with the same concerning any actual or potential liligalion or claims.. inspecb.on of relevant legal correspondence- review ol board minutes,. testing the appropriateness of entries in the nominal ledger, including journal entrie5', reviewing transactions around the erid ol the reporting period., and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative ol fraud. 10
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED No ir¢stances of material non-compliance were identified. However, the likelihood of delecling irregu12rities, including fraud, is limited by the inherent difficu5ty in detecting irregularities, the effectiveness of the entity's controls, and the nature, liming and extent of the audit procedures perfomied. Irregularities that rÈ8uIt fmm fraud might be inherently more difficult to detect than itregulaiities that resu11 from error. As explained above, there is an unavoidable risk that material misslalemenls may not be detected, even though the audit has been planned and performed in accordance with ISAS IUKI. A fvrther desuiption of our responsibilities for the audit of the financial statements is located on the Flnanclal Reporting Council's website at www.frc.or .ukJauditDrsres nsibililies. This descxiption fomis part of our auditorfs pOrt. This report is made solely to the company's mernbers, as a body, in accordance with Chapter 3 of Parl 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's member5 those mallers we are required lo slate to them in an audito¢s report and for no other purpose. To the fullest extent permitted by law. WÈ do not accept or asskjme iesponsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, this report, or for the opinions we have formed. James Foskett (Senior Statutory Auditor) for and on behalf of SKS AUDIT LLP 3 Sheen Road Richmond Upon Thames TW9 1AD 21" September 2021 11
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 SUMMARY INCOME AND EXPENDITURE ACCOUNT Notes Unrestiicted Funds Deslgnated Funds Restricted Funds 2021 2020 In¢ome Grdnts and Donations Inc(une from Charitab activities Income from other trading aclivii*s Investment incorne 60,000 403,735 13,985 1,942 60,000 478,235 13,985 1,942 72,51XI 695,829 15,495 1.125 Totsl In¢om& 479,662 72,500 552,162 712,449 Expenditure Expenditure on charitab tIvitIeS 337,471 42,747 150,972 531,190 724,057 Total expendlture 337.471 42,747 150,972 531,190 724.057 Net Incomell expendlturel and net movement in fut)ds lor the year before tfansfers 142,191 142,7471 178,4721 20,972 111,6081 Transfer belween fu$ 69.430 69,430 Net incomejl expendlturèl and nel movement in fund5 for the year after transfe 72,761 26,683 178,4721 20,972 111,8D8 Reconcilialion of funds Total funds, brought forward 382,019 132,199 227,692 741,970 153,5T8 Tolal funds, carried fOard 454,840 158,BB2 149.220 762,942 741,970 The Statement of Financial Activities also complies with the requirements IDr an income and expenditure aGcount under the Cornpanies Act 2006. CONTINUING OPERATIONS None of the charitable company's activities were acquiled or discontinued during the Iwo financial years. TOTAL RECOGNISED GAINS AND LOSSES The charitable company has no recognised gains or losses olher Inan the above movements in funds during the financial years. The notes on pages 15 to 28 form part of these financial slalemenis 12
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED BALANCE SHEET AS AT 31 MARCH 2021 Notss 2021 2ff20 Fk¢ed assets TangiblD Ilxed assèts 44,390 55,494 Currtnt a880ts Debtors Cosh 81 bank and Ir> hand 41,114 762,193 63.241 744.336 B03,307 807,677 LlabIllt¥ Credt8. falllro duesth In on8 year 184,7551 1121,101} Nel curyenl a5$Fts 718,552 88h76 Ilel assets 762 942 741.970 The funds of thè ¢harlty Unre8trkted fvnds GenBral Designatsd Re8trKled fvnds 14 14 14 454,840 15#.882 149,229 382.079 152,199 227.692 Total ¢harftyfund¥ 741 $70 The Trustee¥ havè prepared financial ststemnls In •¢¢ordan¢6 with Se¢ilon 398 of Ihg Comp8nles Act 20 8ThJ Secllon 188 ol th8 Chth83 h¢1 2011. Th898 financkql 818lerpen18 are preparad In accordanc& with th& spe¢Aal prowsion$ of Part fjS of Ihe Compan1è9 Act re18iing to srnall rornpanles Ond ctynslllule tha annual f5nancio1 stalemèftts requlrgd by Ihe Comp3nle8 Act 2006 And are for CliculaOn to mttnb6rs.ofthg Kjwpany. The?8 finallcl81 st81emenls wpre approved end authorbed lof Issue by the Board of DlrertOTS 8nd Trusieos on 21. September 2021 and weFe 81gnèd on tt8 b8half by.. The notes on pages 1510 28 f¢mi wt ol the89 final[al st8tsN*nls 13
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Net cash generatèd I lused} In operating a¢tivltles 20,658 39,610 Cash flows from Investlng actlvltles Interest income Purchase of tangible fixed assets 1,942 14,743) 1,125 137.7061 Cash used in investing actlvities Deerease in cash & cash equivalents in the year 17,857 76,191 Cash & cash equivalents at the bèginning of the year 744,336 820.527 Total cash & cash equlvalents at the end of the year 762,192 744,336 Reconciliation of net movement In f unds to net cashflow from opratlng activities: 2021 2020 Nel movement in funds Add back depreciation Deduct interest income shown in investment aclivilies Decrease I lincreasel in debtors Increase I Idecreasel in creditors 20,972 15,848 11,9421 22,127 136.3461 111.608} 4,227 11.125} 16,8071 124,2%) Net cash generated l (used) in operating activiti8S 20.658 39,610 Thè notes on pages 15 10 28 form part of these financial slalemenls 14
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 ACCOUNTING POLICIES Basis of preparation of financlal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been wepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 20(. The financial slaiements have been prepared under the historical cost convention, with items recognised al cost or trarlsaclion value unless otherwise slated in the relevant nole{sl to these financial stslements. The financial statements are prepared in sterling, which i the funclional currency of the Chaiity. Monetary amounts in these financial statements are rounded to the nearest £. Preparation of tinancial statements on a golng concern basls The Charity's Financial Slalemenls shows a nel surplus of £20,972 for the year12020 - net deficit £11,608) and free resetves £410,450 12020 - £326,585) as at the year end. The Trusleps are ol the view that these results have secured the immediate future ol the Charity for the next 12 to 18 months and Dn this basis, the Charity is a going COnrn. Income recognltion All income is included in the SOFA when the charity is legally enlided lo it, reIpl is probable and the amount can be measured with sufficienl reliability. Grant Income Grants are credited to the SOFA when the charity is entitled lo the funds. Income is only deferred where there are lime constraints impDsed by the donor or if the funding is performance related. Vvhere entitlement lo grants receivable is dependent upon fulfilment of conditions within the Charity's control. the income is ieGognised when there is sufficient evidence Ihal condibons will be met. Grants supporting the core activities of the charity and with no specific restrictions placed Ljpon their use are included within donations and legacies. Grants that have specific reslll¢tions placed upon their use are included within income trom charitable aclivilies. Capital grants for the purchase of fixed assets are credited to restricted incoming resources on the earlier date of when they are received or CeIvable. Dèprecation on the related fixed assets are charged against the restricted fund. Donations and legacies Donations are recDgnised In the period in which they are received. Legacy income is recognised when the charity's enlitlemenl Is judged lo be probable and where the amount can be reliably measured. Trainlng income Income from charitable activities include income recognised as earned las the related goods and services are provided) under conlracl, in the fDrm of training fees. Membershlp fees Membership fees credited to income on the earfieT dale of when they are Teoeived or when they are receivable, unless they relate lo 8 specified future period, in which case they are deferred. Advertlslng Income Advèrtising income is recognised as earned Ilhat is, as the related goods or services are providedl- Investment Income Investment income is included when receivable. Is
THE IMMIGRATION LAW PRACTITIONERS. ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2021 Volunteers and donated services and lacillties Donated professional servicès and donated facilities are re¢ognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt Df economic benefit from the us8 by the Charity of the item is probable and Ihal e¢onomic benefit can be measured reliably. In accordance with the Charities SORP IFRS 102), the general volunteer lime is not recognised and refers lo the Trustees, annual report for more information about their contribution, On receipt, donaled professional services and donated facilibes are recognised on the basis of the value of the grft to the charity which is the amount the Charity would have been willing to pay to obtain services or facilibes of equivalent economie benefit on the open marke( a corresponding amount is then recognised in expenditure in the period of receipt. Expenditure recognltlon and Irrecoverable VAT Expenditure is recognised once there is a legal or conslruclive 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 reliab. Expenditure is classified under the following acbvity headings.. {al Cost of generating funds comprises the cos15 in inducing others lo make voluntary contributions lo the charity and their associated support costs. The costs during the year are insignificant, therefore, not idents'fied in the financial slalements. Ibl Expenditure on charitable activities includes the costs direclty associated with provlding training and conferences, membership services, information services and carrying out legal policy, research and litig2ts.on work. lo further the purposes of the Charity and their associated support costs. Irrecoverable VAT is charged as a Gosl against the activity lor which the expenditure was incurred. stratoglc Legal Fund Grant payments Grants are payments made to third parties in the fvrtherancè of the charitable objects of the Charity and the priorities of the Strategic Lega1 Fund as dictated by the five funders. The notifiGation gives the recipient a reasonable expectation that they will re1ve the grant. Giant awards are subjeGI lo the recipient fvlfilling performance conditions and are only accrued when the iecipient has been notified of the grant and any maining unfulfilled condition attaching lo that grant is oulside of the control of the recipient, Allocatlon of support costs Support costs ale those functions that assisl the woik of the charity bul do not directly undertake charitable activities. Support costs include back office costs, fsnance, personnel. payroll and governance costs which support the Charity's programmes and aclwilies. These costs have been allocated lo expenditure on charilable aclivilies. The basis on which support costs have been allocated are sel out in note 7. Fund accountlng Unrestricted funds are available lo spend on activities that further any of the purposes of Charity. Dèsignated funds are unreslricled funds of the Charity which the Trustees have decided at their discretion lo set aside lo use for a specific purpose. Restricted funds are grants and donations. which the donor has Specified are to be solely used for particular areas of the Charity'5 work or for Specific proje¢ls being undertaken by the Charity. Tangible Flxed Assets And Depreciation Tangible fixed assets are staled al cosl less depreciation. Individual fixed assets costing £500 or more are capilalised al cost. Depreciation is provided at rates calculated lo write off the cost or valuation ol fixed assets. less their estimated residual value, over their expected Ltseful lives on the following basis.. Planl ancs machinery 25Yo straight line basis per annum Fixture and fittings 20 /0 reducirhg balance basis per annum 16
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {Contld) FOR THE YEAR ENDED 31 MARCH 2021 1.10 Debtors Trade and other debtors are recogthised al the selllement amount due after any trdde discount offered. Piepaymenls are valued al the amount prepaid nel of any trade discounts due. Cash at bank and In hand Cash al bank and in hand includes cash and short term cash deposits. 1.12 Creditors and provisions Creditors and provisions are recognised where the Charity has a piesenl obligation resulting from a past event thal will probably result in the transfer ol funds lo a Ihird paty and the amount due lo settle the obligation can be measured Dr eslimaled reliably. Creditors and provisions are normally recognised al their settlement amount after allowing for any trade discounts due. 1.13 Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financlal instruments. Basic financial inslrutnenls are initially recogrbised al transaction value and subsequently measured al Ilieir selllement value wiLh the exception of bank loans which are subsequently measured al amortised cost using the effective interest method. 1.14 Judgament and key sources of estimation uncertainty In the application of the Charity's accounting FK)licies, the charity is required lo make judgments, 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 consideied lo be relevant. ActLk31 results may differ from these eslimales. The estimates and underling assumptions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised where the ievision affects only that peiiod, or in the period of Ihe revision and future periods where the revision affects both current and future periods. 1.15 Operatlng leases All leases are opèrating leasps, and rentals are charged tD the Statement of Financial Activities on a straight- line basis over the lease duration. No assets are held under hire purchase agreements. 1.16 Pension The Charity operates a delined contribution pension scheme on behalf ol its employees. Contributions are charged lo the Slalemenl of Financial Aclivilie5 In the peiiod in which they are payable. The assets of the scheme arè held separately Irom thos8 of the Charity in an independently administered fund. 1.17 Taxation The Company is a registered charity. therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities from thi5 date onwards. as it falls within the various exemptions available to registered charities. 17
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2021 GRANTS AND DONATIONS Unrestricted Funds Restricted Funds 2021 2020 Paul Ham FndatIon- COVID-19 Emeigency Funding Paul Hamlyn Foundation- Backbone FutKI 20,000 40,000 60.000 20,000 40,000 60,000 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds 2021 2020 Training and tonferences Course lees Consultancy fees Donations in Kind Penninglons Manches Charitable Foundalion 191,740 18,180 191,740 18,180 6,840 217.441 2D.753 21.985 1,980 262,159 216,760 216,760 Membershlp sèrvices Members, subscriptions 186,975 186,975 188,975 185.975 160,870 Legal policy, reseaTch and Ittigatlon Joseph Rowntree Charitable Trust- Strategic Legal Fund Joseph Rowntree Charitable Trust- Legal Officer Trust London- Legal & Parliamentary Officer 25,CMJQ 25,000 25.000 33.000 22.500 23.500 23,500 New PhilanlhrL)py Caiilal - Transition Advice Fund UnbDLJnd Philanthropy- Slralegic Legal Fund Trust for London- Strategic Legal Fund Esmee Failbaim Foundation- straleg Legal Fund Paul Ham Foundalion - Strat Legal Fund 4.000 20.000 4,0 20.0 2,30 20.000 50,(h)O 50,OtK) 50,000 72.500 72.500 252,800 4Q3,735 72,500 476.235 695,829 Income from charitable activities in 2020 lolalling £695,829 was attributed to unreslricled funds of £441,049 and reslricled funds of £254,780. 18
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Conlld FOR THE YEAR ENDED 31 MARCH 2021 INCOME FROM CHARITABLE ACTIVITIES {ConVdl The charity is indebted to the following individuals and organisalions for PToviding free tralning and venues. The income equivalents are recognised within income as donations. and corresponding Charges included within expenditure as other direct activity costs. Name 2021 Training Venue Other 2020 Training Venue Other Adrian Berry- Garden Court Chambers David Lemer- Doughty Street Chambers Zoe Banlleman - Richmond Chambers Meghan Vozila - Penningtons Manches Cooper James Perroll- MarFadanes Julian Grant- MarFarlanes Hazar El-chamaa - Pennginlons Manches LLP Hester Jewill - Penninglons ManGhes Cooper James Perrol - MacFarlanes Amanda Weston QC - Garden Court Chambers David Sellwood- Garden Court Chambers L)iana Baxter- Wesley Gryk Solicitors Hannah Marshall- Bindmans Olivia Piercy- Bindmans Francesca Soiberras - Laura Devine Immigration Sam Ingham - Laura Devine Immigration Adam Pipe- No, 8 Charllbers Anushka Sinha - Kemp Little LLP Arshia Hashmi - Freelhs Barry O'Leary- Wesley Gryk Solicitors Bindmans LLP- FREE Venue Bryony Rest- David Gray Solicitors Chelal Patel - Bales Wells Christine Benson - Maternity Action David Chirico- 1 Pump Court tkjughty Street Chambers Emma BroDksbank- Freelhs LLP Emma Kendrick, Manager- Fragomerh Eva Doerr- Lamb BLJilding Eversheds - Sunderland Fra9omen ISHEFFIELDI FragomÈn LLP Freelhs. Manchester Garden Court Chambers Garden Court North Chambers- Manchester Clen Flodgells - The Chambers of Glen Hodgells Jennifer Blair- No. S Chambers Kalhryn Dooks - Kemp Little LLP Katie Dilger- Bales Wells Katy Robinson - Wilsons Solicitors LLP KBW Barristers Total Cale1 forward 760 380 380 380 380 380 380 380 320 380 380 820 380 380 380 380 760 380 180 380 380 560 445 180 760 380 380 890 180 180 180 300 300 890 300 1,780 1.500 190 380 180 380 300 6,190 6.705 19
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2021 INCOME FRON4 CHARITABLE ACTIVITIES Icontld) Name 2021 Tralnlng Venuè Other 2020 Tralnlng Venug Other Total brought forward Landmark Chambers Leonie Hirsl- Hirst Ch8mb@rs Luke Piper- South West Law and Ihe3million Matk Symes - Garden Court Chambers. McGill & Co Solicitors Milana International Natalie Wilkins- Garde Court North Chambers No 5 BarristeTS' ChaTnbers Peter Jorro~ Gardèn Court Chambers. Phil H2yNood - Doughty Street Chambors Philip Barth, Partner- Irwin Mitchell Solicitors Ra¢hel HaNey - Shoosmilhs LLP Ronan Toal- Garden Court Chatnbers Roxanne Frantzis - KWB Chambers Sam Ingham - Laura Devine Immigration Shu Shin Luh- Gard8n Court Chamber Son811 Naik QC- Garden Court Chamber8 Tim Barnden - Bales Wells Brailhwaile Tim Buley QC- L8ndm8rk Chambers Tom Brell-young - Vealè Wasbrough Vizards LLP Victoria Pogge Von Slrandmanrb - Simpson Millar Vijay Jagadesham - Garden Court North Chambers 6,840 6,190 6.705 445 180 180 380 600 240 380 445 380 380 380 560 760 180 380 1.140 380 380 380 180 380 380 13,550 6,840 8,195 240 OTHER TFiADING ACTIVITIES Unrestricted Funds Reslrlcted Funds 2021 2020 Advertising income Other income 13,485 13.485 500 13.985 14,9S5 500 15,495 13,985 The other trading income in 2020 tolalling £15,495 was all allributed lo unreslricled funds. INVESTMENT INCOME Unrestricted Funds Restricted Fund5 2021 2020 InteTesl on cash dewsils 1.942 1,942 1,942 1,942 1,125 1,125 The investment income in 2020 tolalling £1.125 was all allribuled to unrestricted funds. 20
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2024 ANALYSIS OF EXPENDITURE Training & Membershlp confeTences servlcos Informatlon servl¢es Legal research & Iltluallon 2021 2020 Staff o)sls strateg Legal Fund grants Olher diiecl actiwty costs Support (xisls (Note 71 Governance costs INote 71 39,714 54,285 5,884 72.784 92,907 4,714 64.364 13.563 172,667 92,907 62,450 167,806 35,360 187, 135.122 176,890 182,933 41,144 42.810 41.251 8,692 14,926 56,868 11,983 5,323 1,122 132,467 138,062 12,329 248,332 531,190 724,057 Of the £531,190 expenditure in 2021 {2020 - £724.057}, £337,471 was charged lo unrestricted funds (2020 £427,366), £42,747 was charged to designated funds12020 - £50,732) and £150,972 was charged lo restricted nds12020 £245,959). The Strategic Legal Fund grants, funds slralegic legal work, in any area of law where vulnerable young migrants experience disadvantage or discrimination because of their migration slalus. Thè Fund makes one-off grants lo give not-for profil organisalions, firms and solicitors lime and re50urees for research and dèvèlopment of cases pre-liligalion, and for Ihird-party 'inlervenlions' in existing cases. This can be in any area of law affecling vulnerable young migrants including asylum, Immigration, community care. housing, education, human rights and discrimination. In April 2017 ILPA look over the management of the Fund, which is delivered in partnership with Esmée FaiTbairn Foundation. Tru51 for London, Unbound Philanthropy, Joseph Rowntree Charitable Tfust and Paul Hamlyn Foundation. The beneficiaries of the grants were determined by an expert panel sel up by the Strategic Legal Fund. The members of the expert panel are independent of ILPA. They make recommendations to the decision-making panel thBI determine the fin81 grant allocation. The decisior) making panel is made up of ILPA staff. The grants payments during the year are as follows.. Name ol organisation 2021 2020 Deighton PierGe Glynn IS} Coram Childrens Legal Centre Jcwi Isi Public Interest Law Cenlrè Community Infosource - Refugees for Justice Project 17 ISI Islinglon Law Centre IMICLUI Detention Action {S} Bindmans LLP ISI Helen BambeT Foundation ISI Bail for Immigration Detainees {BID) Child Poverty Action Group ICPAG) Comtnons Legal CIC ECPAT UK Greater Manchester IMInratIon Aid Unit Matthew Gold & Co Refugee and MigrarLI Forum of Essex and London IRAMFEL} The Project for the Registration of Children as British Citizens IPRCBCI 14.871 13.865 13,535 10,326 9,940 7,644 6,266 5,682 5,519 5,259 6,853 24,6 S,OC)O 15,738 14,911 14,687 9.436 440 13,537 13,683 92,907 135,122 21
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Conud) FOR THE YEAR ENDED 31 MARCH 2021 ANALYSIS OF SUPPORT AND GOVENANCE COSTS The Charlty inSllally identifies the costs of support functions. It then identifies those costs which relate lo the governance function. Governance costs and other support costs are apportioned separately between charity's key activity undertaken (see note 61 in the year. All the general support and govemance costs are allocated to aclivilles al different percentages, based on the basis of staff lime relating lo each activity. General Support Govemance Costs 2021 2020 Geeral office and finance staff Management slatf Premises and equitfflenl costs Communications and IT sts Legal and wolessK)nal costs Depreciation Other office expenses AGM costs Board expenses Audil fees 50.260 26.429 40,484 15,1 2,763 15,848 16,121 54,100 39,644 40,484 15,901 10,423 15,848 16,121 5,031 574 5,040 203.166 52,659 39,641 64,790 18,632 10,392 4,227 16.849 10.179 1.668 5,040 224.077 13.215 7,660 5,031 574 5,040 35,360 167,8C NET INCOMEIIEXPENDITUREI FOR THE YEAR This is slated atter charging.. 2021 2020 Net movement in funds is shown aftercharglng: Depreciation on tangible fixed assets Operating lease rentals - land and buildings and equipment Audit Fees 15,848 30.621 5,040 4,227 49,800 5,040 ANALYSIS OF STAFF COSTS, TRUSTEES REMLINERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL Staff costs are as follows: 2021 2020 STAFF COSTS Salari2S Social Security Pension 234,668 17,499 14.244 245,314 19,538 15.416 266.411 280,268 22
THE IMMIGRATION LAW PRACTITIONERS. ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2021 . ANALYSIS OF STAFF COSTS, TRUSTEES REPJiUNERATION AND EXPENSES. AND COST OF KEY MANAGEMENT PERSONNEL Icontldl No employee had employee benefits (excluding employerfs pension costs) in exGess of £60,000. The key management personnel of the Charity comprise of the Chief Executive. The total employee benefits of the key management personnel ofthe charity were £52,85912020- £52,854). Trustees A Berry and Gabriella Betliga were paid tiaining fees of £50012020 £5001 and £1,1551202D £Nil) respectively. No other Trustees received any remuneration during the ypar. Travel and conference attendanee costs of £15712020 - £455) was reimbursedl paid or¢ behalf of one12020 - Two) Trustee. The following Trustees have significant influence in related organisations, whh were paid fees during the year.. Adrian Berry (Works at Garden Court Chambers) Received training and consultancy fees of £500 {2020 - £5001. H El-chamaa {Parlner of Penninglons Manches LLPI Received consultancy fees of £42212020 - £4,664). This was lo pay for specialist legal support. ILPA paid discounted rates for the support. Hazar El-chamaa was not part of the law team and did not receive any payments frorn SLPA relaled to this woik, G McGill (Gill McGill & Co Solicitors} Re1Ved training fees of £62012020 - £1,160). J MDkladir (Partner of Stone Klng LLPI Received training and consultancy fees of £7,586 12020 £2,160}- This was to pay for specialist legal support. ILPA p3id discounted rates for the support. J Moktadir was not part of the law team and did not receive any payments from ILPA related to this work. 10. STAFF NUMBERS The average number of full- lime equivalent employees was as follows.. 2021 2020 Training and Gonferences Membership service5 Information services Legal poliw. reseaich & liligalion Manayemenl General office 1.00 1.50 0.25 2.00 0.50 1.00 6.25 1.00 1.00 0.25 2.25 0.5Q) 1.25 6.25 The average mnlhly number of persons employed by the charity during the year was 912020- 101. 23
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (ConUd} FOR THE YEAR ENDED 31 MARCH 2021 11. TANGIBLE FIXED ASSETS 2021 2020 Net book value: Fixture5, fittings and equipment 44.390 55,494 44.390 55,494 Movements In the period: Cost: Opening Balances Closlng Balances Additions Dlsposals Fixtures, fitts'ngs and equipment 88,341 4,743 93.084 88,341 4,743 93.084 Depreciatlon. Opening Balances Charge For Porlod ClosSng Balances Disp05als Fixtures, fillings and equipment 32.846 15.848 48,694 32,846 15.848 48,694 12. DEBTORS 2021 2020 Trade debtors Other debtors Prepayments 29,565 29,814 1,926 31,5D1 11,549 41,114 63,241 24
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Conud FOR THE YEAR ENDED 31 MARCH 2021 13. CREDITORS: amounts falling due wlthln one year 2021 2020 Trade creditors Other taxes and social security costs Deferred income INole 16) Other creditors Accruals 22,684 4,616 33,550 2,234 21,671 36.019 7,139 55,420 1,907 20,616 84,755 121,101 14. MOVEMENTS IN FUNDS Balance al 01.04.20 Incomo Expendlture Transfer Balance at 31.03.21 Restrfcted funds.. Training and conferences Penninglons Manches Charitable Foundation Legal policy, research and litlgation Josèph Rownlree Charitable Trust New Philanthropy Caiiial Trust lor London Strategic Legal Fund.. Esmée Fairbairn Foundation Joseph Rownlree Charitable Trust Paul Hamlyn Foundation Trust lor London Unbound Philanthropy 271 271 688 688 4,000 23,500 4.oc 22.0 2,333 3,833 58,169 29,078 58,169 75,119 3,865 227,692 32.016 16.014 32.016 32.016 12.222 150,972 26,153 38,064 26,153 43,103 11,643 149,220 25,01 20.000 72,500 Designated funds: Websile development ILPA Premises Lease Suslainabilily 12,126 70,073 SO.(0 132,199 12,126 30,621 69,430 108,882 S0,(K)O 158,882 42,747 69.430 General funds . 382,079 479,662 337,471 169,4301 454,840 Total unrestricted funds 514,278 419,Pffj2 38D.218 613,722 Total ftjnds 741,970 552.162 531,190 762,942 25
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2021 14. OVEMENTS IN FUNDS {ConUdl Movement In funds- previous year Balance at 01.04.19 Income Expenditure Transfer Balance at 31.03.20 Restricted funds.. Voluntary income Unbound Philanthropy Trainlng and conferences Penninglons Manches Charitable Foundation Legal policy. research and litigation Joseph Rownlree Charitable Trust New Philanthropy Capital Trust for London Strategic Legal Fund., Esmée Fairbaim Foundation Joseph Rownlree Charitable Trust Paul Hamlyn Foundation TnJs1 for London Unbound Philanthropy 19,317 19,317 1,98D 1,709 271 688 33,(X)O 33,000 2,300 22.000 688 1,833 22,500 2,333 49,841 24,915 49,841 66.791 5,645 218,871 50,(M)O 25,0 50,CQO 50.000 20,000 254,780 41,672 20,837 41.672 41.672 21,780 245,959 58,169 29,078 58,169 75,119 3,865 227,692 Designated funds: Refugee children Web511e deveknpmenl ILPA Premises Lease Sustainability 10,039 40.586 110,766 10,039 128.4601 12,126 70.073 50.000 132,199 40,693 50.oc 21.540 161,391 50.732 Gèneral funds.. 373,316 457,669 427.366 121,540) 382,079 Total unrestricted funds 534,707 457,669 478,098 514.278 Total funds 753,578 712,449 724,057 741,970 Description, nature and purpose of restrlcted funds,. Penningtons MaTrches Charitable Foundation: To provide FREE training sessions in London to practitioners on trafficking and modern slavery. Joseph Rowntree Charitable Trust.. Legal Officer Proje¢l.' to support the work of the Legal Officer, in particular the information service project and work with migrant and refugee community organisalions lo assist them irb their work on immigration, asylum and nalionalily 12W. New Philanthropy CapitallTransition Advice Fund.. Advancement of human rights and the promotion ol equality and diversity. Trust for London: Legal & Parliamentary Officer Pioject.. to support the work of the Legal & Parliamentary Officer, in particular the information service project and work with migrant and refugee community organisalions to assist them in their work on immigration, asylum and nationality law. 26
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {Contld) FOR THE YEAR ENDED 31 MARCH 2021 14. MOVEMENTS IN FUNDS (Conudl Unbound Phllanthropy - Operational Support: To focus on communications and delivery of our strategy. Strategic Legal Fund: The Strategic Legal Fund funds strategic legal work in any area of law where vulnerable young migrants experience disadvantage or discrimination as a result of migration status. The Fund rllakes one-off gTants lo give nol-for profil organisalions, firms and solicilors time and resources for research and development of cases pre-litigalion, and for Ihird-paty °inleNenlions' in existing cases. This can be in any area of law affecting vulnerable young migrants including asylum. immigration. community care, housing. education, human rights and discrimination. In April 2017 ILPA took over the management of the Funcl, which is delivered in partnership with Esmée Fairbairn Foundation, Trust for London, Unbound Philanthropy, Joseph Rowntree Charitable Trust and Paul Hamlyn Foundation. Description, nature and purpose of unrestricted funds: General funds: General fund rèpresents funds available lo spend al the discretion of the Trustees after allowng for all the éesignaled funds. Designated funds: Websile development.. To develop and improve ILPA'S website, providing better interface to members and the general public. ILPA premlses lease: To cover ILPA'S lease commitment until January 2023. Sustainablllty: One-off related staffing Gosls. Refugee Chlldren: To carry out support wotk for refugee Ghildren. 15. ANALYSIS OF FUND BALANCES BEfwEEN NET ASSETS General Funds Designated Funds Restricted Funds Total Fixed assets Nel Cuent assets 44,390 410,450 44,390 718,552 158,882 149,220 454,840 158,882 149,220 762,942 Analysis of fund balances between net assets- previous year General Designated Funds Restricted Funds Funds Total Fixed assets Nel Current assets 55.494 326.585 55,494 686,476 132,199 227,692 382.079 132,199 227,692 741.970 27
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Conud) FOR THE YEAR ENDED 31 MARCH 2021 16. DEFERRED INCOME 2021 2020 8alance as at 1st April Amounl released lo income in the year Amount deferred in the year Balance as al 31s1 March 55,420 155,420} 33,550 52,180 152,1801 55,420 33,55D 55,420 Deferred incorne comprises= Training fees of £16,115 relating to courses to be held in 2021122. Membership fees of £17,435 relating to memberships commencing from April 2021. 17. OPERATING LEASE COMMITMENTS The charity has operating lease commitments as shown below.. Land & buildings 2021 2020 Under one year Two to five years 24,900 168,075 24,900 192,975 24,900 18. PENSION COSTS The pension cost charge represents conlfibulions payable by the charity lo the fund and amounted to £14,244 12020- £15,416). The charity had accrued pension contributions of £1.88212020- £1.9071. 19. SHARE CAPITAL The Company is a cornpany limited by guarantee not having a shareholding capital and does not have share capital divided by shares. Under the terms ol the Memorandum and Articles of Association each membpr 15 liable to Gonlribute a sum not exceeding £1.00 in the event ol the company being wound up. 20. RELATED PARTY TRANSATIONS No related party transactions look place in the yEar except the Iransacts'ons disclosed in note 9. 28