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2023-03-31-accounts

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

Charity registration number 1155286

Company registration number 02350422 (England and Wales)

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Secretary Charity number 1155286 Company number 02350422 Senior Management Registered office C/o. SKS Ramon Lee 93 Tabernacle Street London EC2A 4BA Senior Statutory Auditor James Foskett Auditor SKS Audit LLP 3 Sheen Road Richmond Upon Thames TW9 1AD Bankers Triodos Bank Deanery Road Bristol BS1 5AS National Westminster Bank Plc 135 Bishopsgate London EC2M 3UR The Charity Bank Limited 194 High Street Tonbridge Kent TN9 1BE

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

CONTENTS

Page
Trustees' report 1 - 6
Independent auditor's report 7 - 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 30

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

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

Objectives and activities

ILPA’s charitable objects are as follows:

The principal activities of the charity to support and deliver these objectives are as follows:

  1. Legal policy, research and litigation 2. Membership services

  2. Training and conferences 4. Information services

  3. 1 -

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Public benefit statement

In shaping our objectives 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 (PD2). The achievements and activities above demonstrate the public benefit arising through the Charity’s activities.

The role and contribution of volunteers

ILPA does not use volunteers to undertake any of our work however clearly many of our members provide their time and expertise to our work on a regular basis. ILPA would simply not be able to function effectively without this invaluable input.

Achievements and performance

To achieve our aims as outlined above, ILPA’s activities span:

1. The provision of training on all aspects of immigration, asylum and nationality law to immigration law practitioners.

The direct beneficiaries of ILPA training are immigration, asylum and nationality law practitioners and in the financial year April 2022 to March 2023 ILPA delivered 78 webinars. Of these 63 were fee paying and 1,441 people attended these sessions. ILPA ran 15 free webinars which were attended by 1,653 individuals. All of ILPA’s training sessions and conferences were online via webinar. The indirect beneficiaries of our training are the clients of our members, and a number of clients benefit for each practitioner trained.

2. The distribution of information on developments in law, policy and practice and analysis of these to members and others through ILPA’s website (which includes a members’ area, accessible 24/7 with an archive of some 20,000 documents, many unavailable elsewhere).

ILPA is able to harness the expertise of 800 members and 4,250 contacts from these organisations. ILPA is followed by 7,900 persons on Twitter, has 3,900 Linkedln followers and our website receives 6,000 visitors per month.

ILPA’s website: We produce and post considerable amounts of content to the public access areas. The vast majority of our original, informative content is publicly available, and we are also increasingly using social media (especially Twitter) to update people about changes to the law and ILPA’s advocacy actions. ILPA has a google group with 930 members where expertise and knowledge can also be shared between peers in real-time.

3. Influencing work through meetings with senior Home Office and UKVI officials.

ILPA has hosted numerous meetings with the Home Office and UKVI caseworkers to improve the quality of decision making, the implementation of the changes to guidance and the rules as a result of the ongoing development of government policy. During these meetings we have been able to provide evidence (gathered from our members) regarding the impact of policy and procedure, and advocate change to improve matters.

ILPA continues its work with the Simplification of the Rules Taskforce (SORT). We have provided detailed feedback on different sections of the rules and on draft statements of changes. This feedback has resulted in a number of changes to the rules before they were published.

4. An extensive programme of influencing through our Parliamentary work

ILPA, working with members and other sector organisations, briefed extensively on the Nationality and Borders Bill, the Illegal Migration Bill and British Nationality (Regularisation of Past Practice) Bill. It has also responded to various government consultations, including legal aid fees and human rights, and gave evidence to parliamentary committees.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5. Support for litigation to promote a just and equitable immigration, asylum and nationality law practice through the provision of evidence and witness statements .

ILPA hosts and manages the Strategic Legal Fund. During the financial year, 14 grants were awarded by the SLF and the total funding awarded was £100,835.

The Strategic Legal Advice Committee (SLAC) was set up in January 2022 and runs for three years. The Committee provides advice to frontline NGOs on the issues they are seeing, including if strategic litigation is an option.

6. ILPA’s Racial Justice and Equality work.

ILPA continues its commitment to improving access to the sector to counter the limited diversity among immigration practitioners (particularly in senior roles), addressing the systemic racism prevalent in the sector within immigration systems and workplaces, and helping to foster a more welcoming environment for racialised practitioners. This is progressed by the ILPA Racial Justice and Equality Working Group

Financial review

The Statement of Financial Activities shows net deficit of £26,081 (2022 – net surplus of £86,495) for the year 2023. Reserves stand at £823,356 (2022 - £849,437). Income from membership increased to £188,910 in 2022/2023 as compared to £187,370 in 2021/2022. Training income decreased to £168,607 as compared to £177,221 in 2021/ 2022.

Of the net current assets figure of £805,730 (2022 - £818,010) the split is that £207,109 (2022 - £279,956) is available as general funds, £329,287 (2022 - £343,311) is in designated funds (to cover the cost of the rent & service charges, website developments costs and one-off staffing costs) and £269,334 (2022 - £194,743) is restricted funds mainly linked to the Strategic Legal Fund.

joined as ILPA’s Chief Executive in October 2022, replacing

We are grateful to all our funders without whose support we should do so much less both for our members and nonmembers.

Persons under immigration control, their advisors and representatives and those working in this field of law all benefit from ILPA’s activities. All income is applied solely to the promotion of ILPA's objectives in accordance with the Memorandum of Association of the charity.

In January 2023, ILPA moved office premises. It is renting less space on a short lease.

Principal funding sources

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 to invest the monies of the Charity not immediately required in such investments, security or property as the Trustees may think fit.

Reserves policy

Our reserves policy has been set up to clearly identify what funds the charity needs to set aside in order to meet its financial commitments. The policy has set aside £130,931 to meet its lease agreement to May 25, £12,198 for its website, and £188,158 for staffing & others costs in event of ILPA winding up. These funds have been designated in its accounts in order to meet these obligations. Any surplus will then be spent on improving its services to members and the charity’s objectives.

The designated fund level was reset, primarily as a result of a reduction in rent liabilities after the office move. It was £329,287 at the end of the financial year. These funds cover the costs of winding up plus 3 month’s running costs.

The free reserves stood at £207,109. The Trustees regularly review how these reserves can be invested in activities that further the ILPA strategy.

Separate to these reserves are the restricted funds. These are grants that will be invested over the next two financial years. They stood at £269,334 at year end.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Plans for future periods

ILPA's Strategic Plan for period 2021 to 2024 includes the following objectives:

  1. Increase ILPA membership so that a greater proportion of practitioners in immigration asylum and nationality law are ILPA members

  2. An essential information resource for our members

  3. Deliver a high-quality training programme that meets the needs of our members

  4. ILPA's influencing work makes best use of its resources and reputation Key legal policy theme

  5. a. Nationality and Borders Act 2022

  6. b. Human Rights Reform

  7. c. Bespoke Safe Routes

  8. d. Legal Aid

  9. e. Simplification of the Rules Taskforce

  10. f. Detention and Quasi-Detention

  11. g. EUSS and Compliance with the Withdrawal Agreement

  12. h. Hostile Environment, Digitalisation, and Electronic Travel Authorisations

  13. i. Front End Services

  14. j. Work/Business routes

  15. k. Fees, Fee Waivers, and No Recourse to Public Funds

  16. l. Vulnerable People

  17. Support legal analysis and publications that will lead to improvements in practice

  18. Support litigation that will promote respect for the rule of law

  19. Ensure that ILPA is an accountable and effective organisation

Structure, governance and management

Governing document

The Immigration Law Practitioners' Association Limited (ILPA) is a company limited by guarantee and not having a capital divided by shares.

The company was incorporated on 21st February 1989 and is a registered charity constituted as a Limited Company under the Memorandum and Articles of Association. The company registered as a charity on 10th January 2014. The charity registration number is 1155286 and the company registration number is 02350422.

Recruitment and appointment of Trustees

ILPA’s governing document permits the appointment of up to 12 Trustees. Trustees are appointed annually by the membership at the Annual General Meeting. In addition, the Trustees can co-opt persons to fill any vacancies and can co-opt up to four members in the course of the year. Trustees serve until the following Annual General Meeting when, if they wish to continue in post, they must stand for election again. Trustees are appointed by ordinary resolution of the members.

The number of Trustees must not fall below the number fixed as the quorum, currently four. If it does so, the continuing Trustees may act only for the purpose of filling vacancies or of calling a general meeting. Trustees must be individual members or representatives of organisations, which are members.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The Trustees in office in the period are set out on Legal and Administrative page. The Trustees have no beneficial interest in the company other than as members. All of the Trustees are members of the company and guarantee to contribute a sum not exceeding £1 in event of winding up.

Trustees’ induction and training

On joining The Immigration Law Practitioners' Association Limited new Trustees receive an induction pack, which includes information on their role and responsibilities. They also are positively encouraged to learn about the organisation's activities, staff and volunteers. A training session with the Secretariat also takes place within the first 3 months of their appointment as a Trustee.

Organisation

The charity is structured so that the Trustees meet regularly in order to manage its affairs, with the Committee of Trustees meeting approximately eight times a year.

A scheme of delegation is in place and day-to-day responsibility for the provision of the charity's services and activities rests with the Chief Executive.

Patrons

ILPA has two patrons. They are Adrian Berry from Garden Court Chambers and Elspeth Guild of Queen Mary University and Kingsley Napley.

Related parties

ILPA works closely with other related organisations, particularly member organisations, and is guided by local and national policy and initiatives in so far as they relate to the objects of the charity.

Risk management

We have a risk register highlighting the various risks and how we remedy them. They are updated regularly for the Trustees’ meetings. We are highlighting the main three risks are that are high on our risk register.

Pay policy for senior staff

ILPA undertakes a regular benchmarking exercise for all of its salaries. All posts at ILPA have a salary band. The salary bands are reviewed by Trustees on an annual basis and Trustees agree any salary awards made to staff. Awards are made on the basis of individual performance and the salary band that is relevant for the role

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Statement of trustees' responsibilities

The trustees, who are also the directors of The Immigration Law Practitioners' Association Limited for the purpose of company law, are responsible for preparing the Trustees' Report 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 year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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 are responsible for maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditor

In accordance with the company's articles, a resolution proposing that SKS Audit LLP be reappointed as auditor of the company will be put at a General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The trustees' report was approved by the Board of Trustees and signed on its behalf by:

12 September 2023

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

Opinion

We have audited the financial statements of The Immigration Law Practitioners' Association Limited (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 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 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 trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our 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 directors' report included within the trustees' 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 trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law, 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 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial 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.

Auditor's 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 auditor's 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.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

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 is detailed below:

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's 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 auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

James Foskett (Senior Statutory Auditor) for and on behalf of SKS Audit LLP 12 September 2023

Chartered Accountants Statutory Auditor 3 Sheen Road Richmond Upon Thames TW9 1AD

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Designated
Restricted
funds
funds
funds
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
42,508
-
-
Charitable activities
4
372,917
-
260,600
Investments
6
1,749
-
-
Other Trading Activity
7
14,750
-
-
Total income
431,924
-
260,600
Expenditure on:
5
Raising funds
8
41,496
-
-
Charitable activities
9
453,298
37,802
186,009
Total expenditure
494,794
37,802
186,009
Net (outgoing)/incoming resources before
transfers
(62,870)
(37,802)
74,591
Gross transfers between funds
(23,778)
23,778
-
Net movement in funds
(86,648)
(14,024)
74,591
Fund balances at 1 April 2022
311,383
343,311
194,743
Fund balances at 31 March 2023
224,735
329,287
269,334		 Total
2023
£
42,508
633,517
1,749
14,750
692,524
41,496
677,109
718,605
(26,081)
-
(26,081)
849,437
823,356		 Total
2022
£
40,000
588,036
676
19,425
648,137
38,100
523,542
561,642
86,495
-
86,495
762,942
849,437

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

CONTINUING OPERATIONS

None of the charitable company’s activities were acquired or discontinued during the two financial years.

TOTAL RECOGNISED GAINS AND LOSSES

The charitable company has no recognised gains or losses other than the above movements in funds during the two financial years.

The notes on pages 13 to 30 form part of these financial statements.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
18
Unrestricted funds
Designated funds
19
General unrestricted funds		 2023
£
£
17,626
37,654
975,721
1,013,375
(207,645)
805,730
823,356
269,334
329,287
224,735
554,022
823,356		 2022
£
£
31,427
34,045
877,665
911,710
(93,700)
818,010
849,437
194,743
343,311
311,383
654,694
849,437		 2022
£
£
31,427
34,045
877,665
911,710
(93,700)
818,010
849,437
194,743
343,311
311,383
654,694
849,437
849,437
194,743
654,694
849,437

The Trustees have prepared financial statements in accordance with Section 398 of the Companies Act 2006 and Section 138 of the Charities Act 2011. These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual financial statements required by the Companies Act 2006 and are for circulation to members of the company.

ts were approved by the Trustees on 12 September 2023 and were signed on its behalf by:

Company registration number 02350422

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash generated from operations
25
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(3,632)
1,749		 £
99,939
(1,883)
-
98,056
877,665
975,721		 2022
£
(3,418)
676		 £
118,214
(2,742)
-
115,472
762,193
877,665

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Memorandum and Article of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charitable company is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The Charity’s Financial Statements show a net deficit of £26,081 for the year (2022 – surplus of £86,495) and free reserves £207,109 (2022 - £279,956) as at the year end. The Trustees are of the view that these results have secured the immediate future of the Charity for the next 12 to 18 months and on this basis, the Charity is a going concern.

1.3 Charitable funds

Unrestricted funds are available to spend on activities that further any of the purposes of the 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 grants and 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.

1.4 Income

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

Donations and legacies

Donations are recognised in the period in which they are received. Legacy income is recognised when the charity’s entitlement is judged to be probable and where the amount can be reliably measured.

Grant income

Grants are credited to the SOFA when the charity is entitled to the funds. Income is only deferred where there are time constraints imposed by the donor or if the funding is performance related.

Where entitlement to grants receivable is dependent upon fulfilment of conditions within the charity’s control, the income is recognised when there is sufficient evidence that conditions will be met.

Grants supporting the core activities of the charity and with no specific restrictions placed upon their use are included within donations and legacies. Grants that have specific restrictions placed upon their use are included within income from charitable activities.

Capital grants for the purchase of fixed assets are credited to restricted incoming resources on the earlier date of when they are received or receivable. Deprecation on the related fixed assets are charged against the restricted fund.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Training income

Income from charitable activities include income recognised as earned (as the related goods and services are provided) under contract, in the form of training fees.

Membership fees

Membership fees credited to income on the earlier date of when they are received or when they are receivable, unless they relate to a specified future period, in which case they are deferred.

Advertising income

Advertising income is recognised as earned (that is, as the related goods or services are provided).

Investment income

Investment income is included when receivable.

1.5 Expenditure

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

Expenditure is classified under the following activity headings:

(a) Cost of generating funds comprises the costs in inducing others to make voluntary contributions to the charity and their associated support costs. The costs during the year are insignificant, therefore, not identified in the financial statements.

(b) Expenditure on charitable activities includes the costs directly associated with providing training and conferences, membership services, information services and carrying out legal policy, research and litigation work, to further the purposes of the Charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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 Charity’s programmes and activities. All the general support and governance costs are allocated to activities at different percentages, based on the basis of staff time relating to each activity.

Strategic Legal Fund Grant payments

Grants are payments made to third parties in the furtherance of the charitable objects of the Charity and the priorities of the Strategic Legal Fund as dictated by the five funders. The notification gives the recipient a reasonable expectation that they will receive the grant. Grant awards are subject to the recipient fulfilling performance conditions and are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the recipient.

1.6 Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Individual fixed assets costing £500 or more are capitalised at cost. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and fittings 20% reducing balance basis per annum Computer equipment 25% straight line basis per annum

1.7 Cash and cash equivalents

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

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9 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 this date onwards, as it falls within the various exemptions available to registered charities.

1.10 Credtors 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.

1.11 Operating Leases

All leases are operating leases, and rentals are charged to the Statement of Financial Activities on a straightline basis over the lease duration. No assets are held under hire purchase agreements.

1.12 Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and more information about their contribution can be found in Trustees' Report.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.13 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.

1.14 Pension

The Charity operates a defined contribution pension scheme on behalf of its employees. Contributions are charged to the Statement of Financial Activities in the period in which they are payable. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

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

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

3 Donations and legacies

Donations and legacies
Unrestricted
funds
£
Paul Hamlyn Foundation
40,000
Islington Council
2,508
42,508
For the year ended 31 March 2022
40,000		 Total
2023
£
40,000
2,508
42,508		 Total
2022
£
40,000
-
40,000
40,000

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Training and
conferences
Membership
services
Legal Policy,
research and
litigation
Strategic
Legal Fund
£
£
£
£
Course fees
168,607
-
-
-
Consultancy fees
12,400
-
-
-
Donations in Kind
3,000
-
-
-
Members'
subscriptions
-
188,910
-
-
Trust for London -
Legal & Parliamentary
Officer
-
-
28,100
-
Legal Education
Foundation
-
-
-
50,000
Unbound Philanthropy
-
-
-
25,000
Trust for London
-
-
-
52,500
Esmee Fairbairn
Foundation
-
-
-
55,000
Paul Hamlyn
Foundation
-
-
-
50,000
184,007
188,910
28,100
232,500
Analysis by funds
Unrestricted funds
184,007
188,910
-
-
Restricted funds
-
-
28,100
232,500
184,007
188,910
28,100
232,500
For the year ended 31 March 2022
Unrestricted funds
200,416
187,370
-
-
Restricted funds
-
-
25,250
175,000
200,416
187,370
25,250
175,000		 Total
2023
£
168,607
12,400
3,000
188,910
28,100
50,000
25,000
52,500
55,000
50,000
633,517
372,917
260,600
633,517		 Total
2022
£
177,221
16,875
6,320
187,370
25,250
-
25,000
50,000
50,000
50,000
588,036
387,786
200,250
588,036
387,786
200,250
588,036

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 INCOME FROM CHARITABLE ACTIVITIES (Cont/d)

The charity is indebted to the following individuals and organisations for providing free training and venues. The income equivalents are recognised within income as donations, and corresponding charges included within expenditure as other direct activity costs.

Name 2023 2022
Training Training
£ £
Chetal Patel, Bates Wells 380 -
Gabriella Bettiga, Director of MGBe Legal 240 -
Gillian McKearney, Senior Associate, Fieldfisher 240 -
Ilda de Sousa, Partner, Kinglsey Napley LLP 760 -
Joanna Hunt, Director and Head of Immigration, Fieldfisher 240 240
Robert Houchill, Senior Associate, Kinglsey Napley LLP 760 -
Smruti Jeyanandhan, Bates Wells 380 -
Adrian Berry, Garden Court Chambers - 440
Alex Papasotiriou, Barrister at Richmond Chambers - 380
Alison Hunter, Wesley Gryk Solicitors LLP - 380
Binder Bansel, Employment Lawyer, Penningtons Manches
Cooper - 380
David Chirico, 1 Pump Court Chambers - 790
David Lemer, Doughty Street Chambers - 380
Diana Baxter, Wesley Gryk Solicitors - 440
Hazar El-Chamaa, Partner, Penngintons Manches LLP and
ILPA Chair of Trustees - 380
James Elliot, Wilson Solicitors LLP - 320
Josh Winfield, Tech Nation - 380
Kathryn Cronin, Garden Court Chambers - 1,140
Priya Solanki, One Pump Court - 290
Sam Ingham, Laura Devine Immigration - 380
3,000 6,320

6 Investments

Unrestricted
funds
£
Interest receivable
1,749
1,749
For the year ended 31 March 2022
676		 Total
2023
£
1,749
1,749		 Total
2022
£
676
676
676

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Other Trading Activity

Unrestricted
funds
£
Other income
500
Advertising income
14,250
14,750
For the year ended 31 March 2022
19,425		 Total
2023
£
500
14,250
14,750		 Total
2022
£
500
18,925
19,425
19,425

8 Raising funds

Unrestricted
funds
£
Staff costs
17,777
Share of Support costs
18,376
Share of Governance costs
5,343
Fundraising and publicity
41,496
41,496
For the year ended 31 March 2022
Fundraising and publicity
38,100
38,100		 Total
2023
£
17,777
18,376
5,343
41,496
41,496		 Total
2022
£
16,374
17,354
4,372
38,100
38,100
38,100
38,100

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9 Charitable activities

Training &
conferences
Membership
services
Information
services
Legal
research &
litigation
£
£
£
£
Staff costs
47,539
48,478
12,758
141,550
Strategic Legal Fund
grants
-
-
-
100,835
Other direct activity costs
36,466
40,511
-
12,242
84,005
88,989
12,758
254,627
Share of support costs
(see note 11)
39,906
36,437
11,502
95,554
Share of governance
costs (see note 11)
11,605
10,595
3,345
27,786
135,516
136,021
27,605
377,967
Analysis by funds
Unrestricted funds
135,516
136,021
27,605
154,156
Designated funds
-
-
-
37,802
Restricted funds
-
-
-
186,009
135,516
136,021
27,605
377,967
For the year ended 31 March 2022
Unrestricted funds
91,529
48,517
20,300
183,233
Designated funds
25,236
-
-
-
Restricted funds
17,074
45,523
13,744
78,386
133,839
94,040
34,044
261,619		 Total
2023
£
250,325
100,835
89,219
440,379
183,399
53,331
677,109
453,298
37,802
186,009
677,109		 Total
2022
£
182,874
91,920
49,429
324,223
159,202
40,117
523,542
343,579
25,236
154,727
523,542
343,579
25,236
154,727
523,542

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 ANALYSIS OF EXPENDITURE (Cont/d)

The Strategic Legal Fund grants, funds strategic legal work in any area of law where people seeking asylum, refugees and migrants disadvantaged against because of their immigration status. The Fund makes one-off grants to give not-for profit organisations, firms and solicitors time and resources for research and development of cases pre-litigation, and for third-party “intervention” in existing cases. This can be in any area of law affecting migrants including asylum, immigration, community care, housing, education, human rights and discrimination.

In April 2017 ILPA took over the management of the Fund, which is delivered in partnership with Esmée Fairbairn Foundation, Trust for London, Unbound Philanthropy, Joseph Rowntree Charitable Trust, Paul Hamlyn Foundation and The Legal Education Foundation. The beneficiaries of the grants were determined by an expert panel set up by the Strategic Legal Fund. The members of the expert panel are independent of ILPA. They make recommendations to the decision-making panel that determine the final grant allocation. The decision making panel is made up of ILPA staff and ILPA Treasurer. The grants payments during the year are as follows:

Name of organisation
Greater Manchester Immigration Aid Unit (S)
The 3million
Work Rights Centre (S)
Haringey Migrant Support Centre
Migrants' Rights Network (S)
ATLEU (S)
Women for Refugee Women (S)
Here for Good (S)
RAMFEL (Refugee and Migrant Forum of Essex and London)
Migrant Legal Project (S)
Bhatt Murphy Solicitors (S)
Deighton Pierce Glynn (S)
CPAG - Child Poverty Action Group
Southwark Law Centre (S)
Doctors of the World
Public Interest Law Centre
Migrants Organise Ltd
Asylum Aid (S)
Coram Childrens Legal Centre
Less: Refund of grant from JCWI
Less: CPAG grant partly refunded as part of the counsel's
work did not get done as stated in their application		 2023
£
19,894
6,943
12,329
9,446
-
8,796
7,679
-
-
-
-
-
12,778
11,092
12,695
4,043
-
(4,860)
100,835		 2022
£
-
-
-
-
4,745
1,323
4,494
8,502
3,329
7,996
5,600
8,294
9,984
12,530
15,000
6,940
4,543
6,311
-
(7,671)
-
91,920

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11
Support costs
General office and finance staff
Management Staff
Depreciation
Premises and equipment costs
Communication and IT costs
Legal and Professional costs
Other Office expenses
Auditor's remuneration
AGM costs
Board expenses
Analysed between
Fundraising
Charitable activities
12
Net movement in funds
Net movement in funds is stated after charging/(crediting)
Auditor's remuneration - Audit fees
Auditor's remuneration - Non audit fees
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
Operating lease rentals - land and buildings and equipment		 Support
costs
Governance
costs
Total
2023
£
£
£
58,222
3,118
61,340
25,566
12,783
38,349
17,433
-
17,433
49,920
-
49,920
14,110
-
14,110
14,270
34,005
48,275
22,254
-
22,254
-
5,580
5,580
-
1,290
1,290
-
1,898
1,898
201,775
58,674
260,449
18,376
5,343
23,719
183,399
53,331
236,730
201,775
58,674
260,449
2023
£
3,840
1,740
17,190
243
39,516		 Total
2022
£
54,803
40,097
16,381
44,383
17,176
21,420
17,464
5,160
3,186
975
221,045
21,726
199,319
221,045
2022
£
3,600
1,560
16,381
-
25,236

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13 Employees

The average number of full-time equivalent employees was as follows:

Fundraising
Training and conferences
Membership services
Information services
Legal policy, research & litigation
Management
General office
Total
The average monthly number of employees during the year was: 9 (2022 - 9)
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
0.50
1.10
1.00
0.30
2.60
0.35
1.30
7.15
2023
£
321,661
30,899
15,231
367,791		 2022
Number
0.50
1.05
1.10
0.45
2.00
0.40
1.30
6.80
2022
£
257,938
21,155
15,056
294,149

The number of employees whose annual remuneration was more than £60,000 is as follows:

£60,000 to £70,000 2023
Number
1
1		 2022
Number
-
-

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13 Employees

(Continued)

The key management personnel of the Charity comprise of the Chief Executive. The total employee benefits of the key management personnel of the charity were £51,131 (2022 - £53,462).

Trustees Gabriella Bettiga and Enny Choudhury were paid training fees of £480 (2022 - £700) and £Nil (2022 - £320) respectively. No other Trustees received any remuneration during the year.

There were no reimbursements for travel and conference attendance costs of during the year (2022 - £Nil).

The following Trustees have significant influence in related organisations, which were paid fees during the year:

H El-Chamaa - Received consultancy fees of £1,305 (2022 - £13,690). (Penningtons Manches Cooper This was to pay for specialist legal support. ILPA paid LLP) discounted rates for the support. Hazar El-Chamaa was not part of the law team and did not receive any payments from - ILPA related to this work. Adam Cotterill - Received training fees of £760 (2022 - £Nil) (Penningtons) - Aisha Choudhry Received training fees of £Nil (2022 - £1,140). (Bates Wells) Bates Wells - Received training fees of £3,820 (2022 - £Nil) - Sophie Barrett-Brown Received training fees of £760 (2022 - £910) (Laura Devine Solicitors) J Moktadir - Received training and consultancy fees of £6,066 (2022 - £Nil). (Partner of Stone King LLP) This was to pay for specialist legal support. ILPA paid 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. - Adrian Berry (Patron) Received training and consultancy fees of £380 (2022 – £440) (Garden Court Chambers) As Adrian Berry was a director, residing at Garden Court Chambers, the tutors listed also work at Garden Court Chambers, to whom ILPA paid, although they are not ILPA's Director.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

14
Tangible fixed assets
Fixtures and
fittings
Computer
equipment
£
£
Cost
At 1 April 2022
18,669
77,833
Additions
767
2,865
Disposals
(18,669)
-
At 31 March 2023
767
80,698
Depreciation and impairment
At 1 April 2022
18,426
46,649
Depreciation charged in the year
153
17,037
Eliminated in respect of disposals
(18,426)
-
At 31 March 2023
153
63,686
Carrying amount
At 31 March 2023
614
17,012
At 31 March 2022
243
31,184
15
Debtors
2023
Amounts falling due within one year:
£
Trade debtors
18,710
Other debtors
4,172
Prepayments
14,772
37,654
16
Creditors: amounts falling due within one year
2023
Notes
£
Other taxation and social security
12,607
Deferred income
17
122,150
Trade creditors
47,854
Other creditors
11,434
Accruals
13,600
207,645		 Total
£
96,502
3,632
(18,669)
81,465
65,075
17,190
(18,426)
63,839
17,626
31,427
2022
£
20,418
-
13,627
34,045
2022
£
8,959
32,446
29,007
3,724
19,564
93,700

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 Deferred income

Other deferred income
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2023		 2023
£
122,150
122,150
2023
£
122,150
32,446
(32,446)
122,150
122,150		 2022
£
32,446
32,446
2022
£
32,446
33,550
(33,550)
32,446
32,446

Deferred income comprises:

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2021 resources expended
1 April 2022		 resources expended
31 March 2023
£ £ £ £ £ £ £
Penningtons
Manches
Charitable
Foundation 271 - (271) - - - -
Trust for London 3,833 25,250 (25,250) 3,833 28,100 (26,750) 5,183
Esmée Fairbairn
Foundation 26,153 50,000 (30,580) 45,573 55,000 (34,476) 66,097
Joseph Rowntree
Charitable Trust 38,064 - (14,103) 23,961 - (14,895) 9,066
Paul Hamlyn
Foundation 26,153 50,000 (30,580) 45,573 50,000 (34,476) 61,097
Trust for London 43,103 50,000 (30,580) 62,523 52,500 (34,477) 80,546
Unbound
Philanthropy 11,643 25,000 (23,363) 13,280 25,000 (25,779) 12,501
Legal Education
Foundation - - - - 50,000 (15,156) 34,844
149,220 200,250 (154,727) 194,743 260,600 (186,009) 269,334

Description, nature and purpose of restricted funds:

Penningtons Manches Charitable Foundation : To provide two FREE training sessions in London to practitioners on trafficking and modern slavery.

Trust for London - Legal & Parliamentary Officer Project : to support the work of the Legal & Parliamentary Officer, in particular the information service project and work with migrant and refugee community organisations to assist them in their work on immigration, asylum and nationality law.

Strategic Legal Fund : The Strategic Legal Fund funds strategic legal work in areas of law where migrants experience disadvantage or discrimination as a result of migration status. The Fund makes one-off grants to give not-for profit organisations, firms and solicitors time and resources for research and development of cases pre-litigation, and for third-party interventions in existing cases. This can be in any area of law affecting migrants including asylum, immigration, community care, housing, education, human rights and discrimination. In April 2017 ILPA took over the management of the Fund, which is delivered in partnership with Esmée Fairbairn Foundation, Trust for London, Unbound Philanthropy, Joseph Rowntree Charitable Trust, Paul Hamlyn Foundation, and the Legal Education Foundation.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

19 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at
1 April 2021
Resources
expended
£
£
Website
development
-
-
ILPA Premises
Lease
108,882
(25,236)
Sustainability
50,000
-
Allowance for
staffing & other
costs in event of
winding up
-
-
158,882
(25,236)		 Transfers
Balance at
1 April 2022
Resources
expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
50,000
50,000
(37,802)
-
12,198
159,665
243,311
-
(112,380)
130,931
-
50,000
-
(50,000)
-
-
-
-
186,158
186,158
209,665
343,311
(37,802)
23,778
329,287		 Transfers
Balance at
1 April 2022
Resources
expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
50,000
50,000
(37,802)
-
12,198
159,665
243,311
-
(112,380)
130,931
-
50,000
-
(50,000)
-
-
-
-
186,158
186,158
209,665
343,311
(37,802)
23,778
329,287
329,287

Description, nature and purpose of Designated funds:

Website development: To develop and improve ILPA’s website, providing better interface to members and the general public.

ILPA premises lease : To cover ILPA’s lease commitments towards rent, service charge and dilapidations costs.

Allowance for staffing and other costs in the event of winding up : Funds designated for best practice and worst case scenario.

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

20 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented
by:
Tangible assets
17,626
-
-
Current assets/(liabilities)
207,109
329,287
269,334
224,735
329,287
269,334		 Total Unrestricted
funds
Designated
funds
Restricted
funds
2023
2022
2022
2022
£
£
£
£
17,626
31,427
-
-
805,730
279,956
343,311
194,743
823,356
311,383
343,311
194,743		 Total
2022
£
31,427
818,010
849,437

DocuSign Envelope ID: 5EEAC674-A81C-4539-A5E2-C0A8A609C7B0

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

21 Operating lease commitments

Within one year
Between two and five years		 2023
£
41,113
164,453
205,566		 2022
£
43,575
124,500
168,075

Lease commitments for new office premises at Charles Square to 31 March 2028.

22 Related party transactions

There were no disclosable related party transactions during the year (2022 - none) except the transactions disclosed in Note 13.

23 Pension Costs

The pension cost charge represents contributions payable by the charity to the fund and amounted to £15,231 (2022 - £15,056). The charity had accrued pension contributions of £2,351 (2022 - £2,667).

24 Share Capital

The Company is a company limited by guarantee not having a shareholding capital and does not have share capital divided by shares. Under the terms of the Memorandum and Articles of Association each member is liable to contribute a sum not exceeding £1 in the event of the company being wound up.

25
Cash generated from operations
(Deficit)/surpus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
Increase in creditors
Increase/(decrease) in deferred income
Cash generated from operations		 2023
£
(26,081)
(1,749)
243
17,190
(3,609)
24,241
89,704
99,939		 2022
£
86,495
(676)
-
16,381
7,069
10,049
(1,104)
118,214