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← Immigration Law Practitioners' Association Limited

2024-03-31-accounts

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

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 2024

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

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Secretary Charity number 1155286 Company number 02350422 Senior Management Website www.ilpa.org.uk Registered office C/o. SKS Ramon Lee 93 Tabernacle Street London EC2A 4BA Independent examiner Samir Shah FCA, ATII Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA Bankers Triodos Bank Deanery Road Bristol BS1 5AS National Westminster Bank Plc 135 Bishopsgate London EC2M 3UR

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9 - 10
Statement of cash flows 11
Notes to the financial statements 12 - 30

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 2023 to March 2024 ILPA delivered 64 webinars. Of these 52 were fee paying and 1,242 people attended these sessions. ILPA ran 12 free webinars which were attended by 1,658 individuals. Most of ILPA’s training sessions were online via webinar. One conference was in person. 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 795 members and 4,530 contacts from these organisations. ILPA is followed by 8,109 persons on Twitter, has 3,900 Linkedln followers and our website receives 5,000 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 use social media (especially Twitter) to update people about changes to the law and ILPA’s advocacy actions.

ILPA’s online forum: In January 2024 we upgraded our online members’ discussion forum. It is a service that allows members to share their expertise and knowledge with their peers in real-time. Over 1,000 members have registered to use the service.

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 and the situation in Ukraine. 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 briefed extensively on the Nationality and Borders Bill and gave evidence to the Public Bill Committee. ILPA also briefed on immigration matters relating to the Russian invasion of Ukraine, introduction of Ukraine Schemes, and gave evidence to the Home Affairs Select Committee. ILPA also gave evidence to the Justice and Home Affairs Committee on the Life in the UK Test.

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 (SLF). During the financial year, 18 grants were awarded by the SLF, and the total funding awarded was £250,000, a significant increase on the previous year.

The Strategic Legal Advice Committee (SLAC) was set up in January 2022 and is running for three years. It provides advice to frontline NGOs on the issues they are seeing, including if strategic litigation is an option. Nine events were held during the year, including on Rwanda and accommodation.

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.

In the past year ILPA has undertaken a range of activities including:

Financial review

The Statement of Financial Activities shows net deficit of £190,992 (2023 – £26,081) for the year 2024. Reserves stand at £632,364 (2023 - £823,356). Income from membership increased to £207,432 in 2023/2024 as compared to £188,910 in 2022/2023. Training income decreased to £127,345 as compared to £168,607 in 2022/2023.

Of the net assets figure of £632,364 (2023 - £823,356) the split is that £110,172 (2023 - £224,735) is available as general funds, £331,450 (2023 - £329,287) is in designated funds (to cover our commitment to rent and related charges; winding up costs) and £190,742 (2023 - £269,334) is restricted funds mainly linked to the Strategic Legal Fund.

ILPA receives a Backbone grant from the Paul Hamlyn Foundation totalling £40,000 per year and a grant from Trust for London to support our Legal and Parliamentary Officer.

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.

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

The trustees have reviewed and updated the reserves policy in March 2024. It is the policy of the trustees to build and maintain unrestricted general funding reserves equivalent to not less than three to six months operating costs. The trustees regard this as the prudent minimum level for continuing normal operations while income and expenditure both inevitably fluctuate.

As at the year end, financial statements showed reserves of £632,364 (2023 - £823,356), of which £190,742 (2023 - £269,334) are restricted and £110,172 (2023 - £224,735) are general funds. In addition, the Trustees have set aside designated funds totalling £331,450 (2023 - £329,287) to cover our commitment to rent and related charges to May 2025; winding up costs (specifically, staff costs, administrative costs related to winding-up and fixed asset write-off); and three months’ running costs. The unrestricted funds not designated or invested in tangible fixed assets were £84,452 (2023 - £207,109).

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Strategic Legal Fund

Various funders transfer money to ILPA to distribute to not-for-profit organisations who are in the early stages of strategic litigation. These funders include the Paul Hamlyn Foundation, Trust for London, Esmee Fairbairn Foundation, the Legal Education Foundation and Unbound and we are grateful to them for their support. Unprecedented demand from not-for-profits for funding during the last financial year has meant we were only holding £175,229 on 1st April 2024 and expect this to be fully committed by 30 September 2024, when the current funding period runs out.

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.

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

The Trustees in office in the period are set out on legal and administration information 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.

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.

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.

Patrons

ILPA has three Patrons. was appointed in March 2024 is a well-known immigration lawyer and trainer. She joins of Queen Mary University and from Garden Court Chambers, who was re-appointed in January 2024 for three more years.

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

The Trustees have identified the major risks to which the charity is exposed and believe that the systems in place are adequate to mitigate those risks. The charity's Organisational 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 fund, so its exposure to price risks, credit risks, liquidity risk and cash flow risk is not material for the assessment of the assets, liabilities, financial position and profit or loss of the charity.

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: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

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.

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

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

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20 November 2024

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

I report to the trustees on my examination of the financial statements of The Immigration Law Practitioners' Association Limited (the charitable company) for the year ended 31 March 2024.

This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my Independent Examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

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

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

Samir Shah FCA, ATII

Ramon Lee Ltd

Chartered Accountants 93 Tabernacle Street London EC2A 4BA

Dated: 20 November 2024

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Designated
Restricted
Total
funds
funds
funds
2024
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
44,000
-
-
44,000
Charitable activities
4
345,377
-
323,366
668,743
Investments
6
5,605
-
-
5,605
Other Trading Activity
7
11,145
-
-
11,145
Total income
406,127
-
323,366
729,493
Expenditure on:
5
Raising funds
8
2,888
-
-
2,888
Charitable activities
9
440,447
75,192
401,958
917,597
Total expenditure
443,335
75,192
401,958
920,485
Net outgoing resources before transfers
(37,208)
(75,192)
(78,592)
(190,992)
Gross transfers between funds
(77,355)
77,355
-
-
Net movement in funds
(114,563)
2,163
(78,592)
(190,992)
Fund balances at 1 April 2023
224,735
329,287
269,334
823,356
Fund balances at 31 March 2024
110,172
331,450
190,742
632,364		 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

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 12 to 30 form part of these financial statements.

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

BALANCE SHEET

AS AT 31 MARCH 2024

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		 2024
£
£
25,720
45,121
694,724
739,845
(133,201)
606,644
632,364
190,742
331,450
110,172
441,622
632,364		 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		 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
823,356
269,334
554,022
823,356

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 20 November 2024 and were signed on its behalf by:

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Company registration number 02350422

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
(261,368)
(25,234)
5,605
(19,629)
-
(280,997)
975,721
694,724		 2023
£
(3,632)
1,749		 £
99,939
(1,883)
-
98,056
877,665
975,721

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 £190,992 for the year (2023 – £26,081) and free reserves of £84,452 (2023 - £207,109) as at the year end. The Trustees are of the view that these results, in conjunction with a detailed three-year financial forecast, have secured the future of the Charity for at least 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: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

(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:

Website development 20% straight line basis per annum 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: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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
44,000
Islington Council
-
44,000
For the year ended 31 March 2023
42,508		 Total
2024
£
44,000
-
44,000		 Total
2023
£
40,000
2,508
42,508
42,508

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Charitable activities

Training and
conferences
Membership
services
Legal Policy,
research and
litigation
Strategic
Legal Fund
£
£
£
£
Course fees
122,640
-
-
-
Consultancy fees
470
-
-
-
Donations in Kind
10,130
-
-
-
IMA Training
4,705
-
-
-
Members' subscriptions
-
207,432
-
-
Trust for London - Legal &
Parliamentary Officer
-
-
29,975
-
Legal Education Foundation
-
-
-
50,000
The Blue Thread
-
-
-
53,391
Unbound Philanthropy
-
-
-
25,000
Trust for London
-
-
-
55,000
Esmee Fairbairn Foundation
-
-
-
55,000
Paul Hamlyn Foundation
-
-
-
55,000
137,945
207,432
29,975
293,391
Analysis by fund
Unrestricted funds
137,945
207,432
-
-
Restricted funds
-
-
29,975
293,391
137,945
207,432
29,975
293,391
For the year ended 31 March 2023
Unrestricted funds
184,007
188,910
-
-
Restricted funds
-
-
28,100
232,500
184,007
188,910
28,100
232,500		 Total
2024
£
122,640
470
10,130
4,705
207,432
29,975
50,000
53,391
25,000
55,000
55,000
55,000
668,743
345,377
323,366
668,743		 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
372,917
260,600
633,517

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 2024 2023
Training Training
£ £
Chetal Patel, Bates Wells 760 380
Gabriella Bettiga, Director of MGBe Legal - 240
Gillian McKearney, Senior Associate, Fieldfisher - 240
Ilda de Sousa, Partner, Kinglsey Napley LLP 760 760
Joanna Hunt, Director and Head of Immigration, Fieldfisher 380 240
Robert Houchill, Senior Associate, Kinglsey Napley LLP 380 760
Smruti Jeyanandhan, Bates Wells 760 380
Adam Cotterill 380 -
Adrian Berry, Barrister, Garden Court Chambers 760 -
Aisha Choudhry, Bates Wells 380 -
Alison Pickup, Asylum Aid 210 -
Andrew Jones, Wesley Gryk 380 -
Anna Skehan, Islington Law Centre 185 -
David Neale - Garden Court Chambers 320 -
Greg O'Ceallaigh - Garden Court Chambers 295 -
Kat Hacker, Helen Bamber Foundation 210 -
Kate Nickson - Kasi Solicitors 380 -
Meghan Vozila, Penningtons 760 -
Priya Solanki, 1 Pump Court Chambers 240 -
Tim Barnden, Bates Wells 760 -
Zoe Bantleman, ILPA 1,830 -
10,130 3,000

6 Investments

Unrestricted
funds
£
Interest income
5,605
5,605
For the year ended 31 March 2023
1,749		 Total
2024
£
5,605
5,605		 Total
2023
£
1,749
1,749
1,749

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Other Trading Activity

Unrestricted
funds
£
Other income
500
Advertising income
10,645
11,145
For the year ended 31 March 2023
14,750		 Total
2024
£
500
10,645
11,145		 Total
2023
£
500
14,250
14,750
14,750

8 Raising funds

Unrestricted
funds
£
Staff costs
1,995
Share of Support costs
773
Share of Governance costs
120
Fundraising and publicity
2,888
2,888
For the year ended 31 March 2023
Fundraising and publicity
41,496
41,496		 Total
2024
£
1,995
773
120
2,888
2,888		 Total
2023
£
17,777
18,376
5,343
41,496
41,496
41,496
41,496

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

9 Charitable activities

Training &
conferences
Membership
services
Information
services
Legal
research &
litigation
£
£
£
£
Staff costs
47,683
48,544
38,565
190,450
Strategic Legal Fund
grants
-
-
-
245,388
Other direct activity costs
38,562
2,615
-
43,603
86,245
51,159
38,565
479,441
Share of support costs
(see note 11)
40,080
34,005
27,565
125,316
Share of governance
costs (see note 11)
6,220
5,277
4,277
19,447
132,545
90,441
70,407
624,204
Analysis by funds
Unrestricted funds
132,545
49,086
70,407
188,409
Designated funds
-
-
-
75,192
Restricted funds
-
41,355
-
360,603
132,545
90,441
70,407
624,204
For the year ended 31 March 2023
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		 Total
2024
£
325,242
245,388
84,780
655,410
226,966
35,221
917,597
440,447
75,192
401,958
917,597		 Total
2023
£
250,325
100,835
89,219
440,379
183,399
53,331
677,109
453,298
37,802
186,009
677,109
453,298
37,802
186,009
677,109

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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
ATLEU (S)
Here for Good (S)
RAMFEL (Refugee and Migrant Forum of Essex and London)
Deighton Pierce Glynn (S)
Southwark Law Centre (S)
JCWI (S)
JustRight Scotland (S)
Islington Law Centre (MiCLU)
Aire Centre, The (S)
The Refugee and Migrant Centre Ltd.
Together with Migrant Children
Maternity Action
Public Interest Law Centre
Migrants Organise Ltd
Asylum Aid (S)
Coram Childrens Legal Centre
Bhatt Murphy Solicitors (S)
Less: CPAG grant partly refunded as part of the counsel's
work did not get done as stated in their application		 2024
£
8,359
11,642
-
-
10,067
-
29,967
37,802
24,057
6,684
10,568
53,441
6,463
2,000
2,151
4,942
-
10,045
30,000
-
(2,800)
-
245,388		 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

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11
12		 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
Independent examiner's fees
Analysed between
Fundraising
Charitable activities
Net movement in funds
Net movement in funds is stated after charging/(crediting)
Auditor's remuneration - Audit fees
Auditor's remuneration - Non audit fees
Independent examiner's fees
Independent Examination
Other Services
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
Operating lease rentals - land and buildings and equipment		 Support Governance
Total
costs
costs
2024
£
£
£
68,108
-
68,108
36,577
13,301
49,878
17,140
-
17,140
55,271
-
55,271
17,638
-
17,638
4,515
12,601
17,116
28,490
-
28,490
-
-
-
-
4,706
4,706
-
533
533
-
4,200
4,200
227,739
35,341
263,080
773
120
893
226,966
35,221
262,187
227,739
35,341
263,080
2024
£
-
-
2,900
1,300
17,140
-
53,162		 Total
2023
£
61,340
38,349
17,433
49,920
14,110
48,275
22,254
5,580
1,290
1,898
-
260,449
23,719
236,730
260,449
2023
£
3,840
1,740
-
-
17,190
243
47,054

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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		 2024
Number
-
1.25
1.05
0.85
3.90
1.80
0.15
9.00		 2023
Number
0.50
1.10
1.00
0.30
2.60
0.35
1.30
7.15
The average monthly number of employees during the year was: 9 (2023 - 9)
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
£
389,855
35,915
19,452
445,222		 2023
£
321,661
30,899
15,231
367,791

There were no employees whose annual remuneration was more than £60,000 (2023 - None).

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 £66,503 (2023 - £51,131).

Trustee Gabriella Bettiga was paid training fees of £Nil (2023 - £480). No Trustees received any remuneration during the year.

There were no reimbursements for travel and conference attendance costs during the year (2023 - £Nil).

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

H El-Chamaa - Received consultancy fees of £7,968 (2023 - £1,305).
(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 £Nil (2023 - £760).
(Penningtons)
Bates Wells - Received training fees of £760 (2023 - £3,820)
Sophie Barrett-Brown - Received training fees of £380 (2023 - £760)
(Laura Devine Solicitors)
J Moktadir - Received training and consultancy fees of £Nil (2023 - £6,066).
(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 £1,140 (2023 –
(Garden Court Chambers) £380).
Zoe Bantleman - Received training and consultancy fees of £380 (2023 – £Nil)
(Legal director)

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14
Tangible fixed assets
Website
development
Fixtures and
fittings
Computer
equipment
£
£
£
Cost
At 1 April 2023
-
767
80,698
Additions
22,030
-
3,204
At 31 March 2024
22,030
767
83,902
Depreciation and impairment
At 1 April 2023
-
153
63,686
Depreciation charged in the year
1,491
123
15,526
At 31 March 2024
1,491
276
79,212
Carrying amount
At 31 March 2024
20,539
491
4,690
At 31 March 2023
-
614
17,012
15
Debtors
2024
Amounts falling due within one year:
£
Trade debtors
34,884
Other debtors
8,478
Prepayments
1,759
45,121
16
Creditors: amounts falling due within one year
2024
Notes
£
Other taxation and social security
10,287
Deferred income
17
15,882
Trade creditors
82,541
Other creditors
10,260
Accruals
14,231
133,201		 Total
£
81,465
25,234
106,699
63,839
17,140
80,979
25,720
17,626
2023
£
18,710
4,172
14,772
37,654
2023
£
12,607
122,150
47,854
11,434
13,600
207,645

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

17 Deferred income

2024
£
Other deferred income
15,882
15,882
Movements in the year:
Deferred income at 1 April 2023
122,150
Released from previous periods
(122,150)
Resources deferred in the year
15,882
Deferred income at 31 March 2024
15,882		 2023
£
122,150
122,150
32,446
(32,446)
122,150
122,150

Deferred income comprises:

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 2022 resources expended
1 April 2023		 resources expended
31 March 2024
£ £ £ £ £ £ £
Trust for London 3,833 28,100 (26,750) 5,183 29,975 (28,625) 6,533
The Blue Thread - - - - 53,391 (44,411) 8,980
Subtotal (a) 3,833 28,100 (26,750) 5,183 83,366 (73,036) 15,513
Strategic Legal Fund
Esmée Fairbairn Foundation 45,573 55,000 (34,476) 66,097 55,000 (79,226) 41,871
Joseph Rowntree Charitable Trust 23,961 - (14,895) 9,066 - (9,066) -
Paul Hamlyn Foundation 45,573 50,000 (34,476) 61,097 55,000 (79,226) 36,871
Trust for London 62,523 52,500 (34,477) 80,546 55,000 (79,226) 56,320
Unbound Philanthropy 13,280 25,000 (25,779) 12,501 25,000 (25,000) 12,501
Legal Education Foundation - 50,000 (15,156) 34,844 50,000 (57,178) 27,666
Subtotal (b) 190,910 232,500 (159,259) 264,151 240,000 (328,922) 175,229
Total (a+b) 194,743 260,600 (186,009) 269,334 323,366 (401,958) 190,742

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds

(Continued)

Description, nature and purpose of restricted funds:

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.

Blue Thread - The Blue Thread grant was funding for the Legal Officer role to support the work of the Strategic Legal Advice Committee and the influencing work of ILPA's Legal Team.

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: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 2022
Resources
expended
Transfers
Balance at
1 April 2023
Resources
expended
£
£
£
£
£
Website
development
50,000
(37,802)
-
12,198
(22,030)
ILPA Premises
Lease
243,311
-
(112,380)
130,931
(53,162)
Sustainability
50,000
-
(50,000)
-
-
Allowance for
staffing & other
costs in event of
winding up
-
-
186,158
186,158
-
343,311
(37,802)
23,778
329,287
(75,192)		 Transfers
Balance at
31 March 2024
£
£
9,832
-
(2,575)
75,194
-
-
70,098
256,256
77,355
331,450		 Transfers
Balance at
31 March 2024
£
£
9,832
-
(2,575)
75,194
-
-
70,098
256,256
77,355
331,450
331,450

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 to May 2025.

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

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20
Analysis of net assets between funds
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
Fund balances at 31 March 2024 are represented
by:
Tangible assets
25,720
-
-
Current assets/(liabilities)
84,452
331,450
190,742
110,172
331,450
190,742		 Total Unrestricted
Designated
Restricted
2024
funds
funds
funds
£
£
£
£
25,720
17,626
-
-
606,644
207,109
329,287
269,334
632,364
224,735
329,287
269,334		 Total
2023
£
17,626
805,730
823,356

Docusign Envelope ID: F1379916-A313-4370-81D3-BBA937084762

THE IMMIGRATION LAW PRACTITIONERS' ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

21
Operating lease commitments
Within one year
Between two and five years		 2024
£
41,118
123,355
164,473		 2023
£
41,113
164,453
205,566

Lease commitments for ILPA's office premises at Charles Square to 31 March 2028.

22 Related party transactions

There were no disclosable related party transactions during the year (2023 - 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 £19,452 (2023 - £15,231). The charity had accrued pension contributions of £2,994 (2023 - £2,351).

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.