Company Registration Number 08517052 R•gist•r•d Charity Numbar 1155624 Minority Development & Advocacy (MDA) Ltd Report and Unaudited Accounts 31 May 2024 Page 1
Mlnorlty Development & PAI¢Y IMDAI Ltd Report and accounts Cont•nts Annual report lincorporatlng tho Dlroctorfs RBF) Statement of Flnancial Athvltles BalarK• Sheet Notes to Ihg gccounts Schedule to th• Stotornfjnt of Flnandal Advllies 13 p82
Minority Development & Advocacy (MDA) Ltd Annual raport (Incorporatlng tho Dlrectorfs report) for th• year endod 31 May 2024 Introduction The Secretary, who is also tho Director for the purposes of Gompany law. presents his report and the unaudlled financial slalem8nls of the charity for the ye8f ended 31 May 2024. Reforonce and AdmInstratI Dotalls Registerod ¢harlty name Mlnorlty Dgvolopmont & Ad¥o¢a¢y IMDAI Lid 17 Hanover Square London WIS 1BN R8glstwod oftlG• Charlty Reglstratlon Numb8r 1155624 Company R•qlstratlon Number 08517052 Company ucr•tary Mr Abdl Abby Ov•rvS•w The Directors of Minority Oevelopmenl & Advocacy IMDA} LTD present this Annual Report and Financial Statements for the year ended 31 IAay 2024, prep8red in 8ccord8nc8 Wth the Charities Act 2011 8nd the Cornpani85 Act 2006. This year has been marked by significant achievements, despite an increasingly challenging landscape. We have secured numerous successful outcomes for our clients and théir families. particularty in cases of profound legal and humanitarian complexity. About MDA MDA. based in Central London al Minority Devolopmenl & Advocacy- IADA, 5th Floor. 72-75 Red Lion Street, London, WC1R 4NA, is a dedicated organisalion speci81ising in Hurnon Right$ 8nd Immigration L8w, Our mission is to provide vitsl legal support to those navigatin9 the complexits'es of the UK leg81 system. focusing on marginalised and vulnerable populations. Our collaboratsve efforts extend lo working ¥Mth other human righ15 organisats'ons. though this year, we have had lo rgduGg Certain services due lo the growing complexlles of the cases we handle. R•ductlon of Serrflces During this POrtIng period. wg madg tho diffiGult dgcision to reduce some of our serviG¥s. particulady our collabor81Sons wlh universities for sludenl training. Thi5 decision was necessilaled by the increasing demands of highly complex cases involving Human Rights vlolalions, mental health issues, domestic violence survivors, and victims of human trafficking. Th8 severity and sensilivlty of these cases require intensivè resources and focused expertisg. compelling us to prioritise dlreGI GlSent servlces over educallonal P8rtner8hlps. Our Serylc MDA offers expert legal advice And representAtion in argas including Internats'onal prote¢b'on. Immigration & Human Rights Law. Social inlegralion, Slalelessness, Domestic violence support, LGBTI cases, Mental Health Advocacy, and Social Policy Advisory services. We remain committed to safeguarding the rights of vulnerable individugls and advocating for their fair ireatmenl within legal frameworks. Page 3
Commltments and alms Our unwavering comrnilmertt is to provide comprehensive legal support in immigration and nationality law from initial consultations lo full legal representslion in cofflplex appeals. Our primary aim is to enha8 access lo justice for vulnerable minorities and promote social inclusion throtjgh community-based services. We also focus on building strong legal precedents by taking on c058$ of public int8rest 8nd signific8nt societal Impact. Communlty ongagom•nt MDA continues to be actively engaged in combating social isolation, St ngthening local voluntary organisalions, and offering consultancy services on minority rights. Our 8nnual forums serve as a plattom for raising awareness, promoting social inclusion. and advocating for equal rights across marginalised communities. Asylum and Refuge Protectlon Ellglblllty We provide legal assistance Irlr individuals seeking asylum or refugee slalus, helping dienls navigats stringent eligibility requirements. Our team ensures that applications are prepar8d in line with UK legislation, which c#Jrrently emphasise8"s8fe and legal. routes for asylum seekers. Human Rlght8 App14catlons DA brings exceptional expertlse to cases rooted in family lif8, private life, and broader Human Rlghts claims. Our team demonstrates unmatGhed proficien In navigating the most ch811enging legal scenarios, Including.. • Human Trafficking Cases * Statel8ssness (Bidoon Casos) Domestic Violence Claims Severe Human Rlghls Vlol8llons Inlernationol Protection Applications Our record of guecess Is especially not8bl8 In advocatlng for highly vulnerable indivlduals. reinforcing our commitment lo justice and legal excellence. Soclal Pollcy and Re8•arch MDA is dediealed to defending human rlghls on a glob81 scale through rfgorous monilonng. legal research, 8dvoc8cy efforts, and collaboratlons wilh18a¢Jing think tsnk9 8nd inlernats.onal human righ15 Qrganisalions. Rlsk Managemont Our 8oard of Trustees implements a comprehensive risk management framework. This Includ6s Annual risk asSeSents and the establishment of mitigation systems to address operallonal, fi'nancial, and legal risks 8ffects'vely. P•nd•mlc Impact The ongoing eff8cls of the pandgmic have signilicanlly impacted our operations, leading lo delays in decision-makinq processes and deeply affecling the lives of our cli8nls. Despite these challenges, MDA has remained steadfast in providing empalhelic, hi9hqu8lily legal support to thos8 most in need. Guldance and Support We conti'nue to offer expgrt guidanc8 on immigration law complgxilies. striving lo achieve the best posslble outcomes for our clients and ensuring their rights are protected and fully exercised. On boh•lf of tho bojrd ol Trustgas This report has been reviewed and fomially approved by the Board of Directors and Tru$t8as on 27 March 2025. Mr Abdi Abby Date: 27 March 2025 Page 4
Minority Devolopmgnt & Advocacy (MDA) Ltd Statomant of Financial A¢tivttl for th• y•ar •ndod 31 May 2024 Unrestrlctsd Ro$trSctod endowment Funds Funds Funds Totsl La#t Year Funds Totsl Funds Not•$ 2024 2024 2024 2024 2023 Incom• and gndowmonts Donation & legacies 79.114 79,114 108,623 Totsl In¢omo 79.114 79.114 108,623 Expenditure on charitsble activibes 80.990 80,990 108,414 Tot•1 oxpondllur• 80,990 80,990 108,414 Exceptlonal items.. 8uildlng improvements Gosts wrltten off Building improvement costs (Current yearl Nel income and nel movem8nl in fur$ 11,8761 11,8761 209 Bal•nc8 brought lonvllrd 14.698 22.609 1705) 38.602 36,393 Balanc• Caffhd forw•rd 12,822 22.609 7051 34,728 36.602 Paoe S
Minority Development & Advocacy (MDAI Ltd Balan¢e Sheet as at 31 May 2024 Not9$ 2024 2023 The assets and liabilities of th• chan'¢y.' Fixed assets urr8nt assers Cash al Bank 34,726 36,811 Not Curront assets 34,726 36,811 Total assots loss curr•nt Ilabllltles 34,726 36.811 Not a88ets 34,726 36,811 Funds of the charlt R6strlctod Incomo funds Unr•strlcted funds Restricted funds Endowment funds 12,822 22,609 17051 14,698 22,609 (7051 8glanc• clfwd {Unr•strlcted) 34,726 36,811 For th8 year endind 3110512023 the cornpany was entitled to exemptlon from audlt under section 477 of the Cornpanies Act 2006 relating to small companies. Direclorfs responsibilities: The members have not required the company to obt8in 8n audit in accordanGe with section 476 of the Companies Act 2006. Th8 dir8clors acknowledge their responsibility for complylng with the requirements of the Act with respect to accounting records and for the preparation of 8ccounts. These accounts have been prepared in accordance with the provisions applic8ble to companies subject to the small companies, regime. These financial statements were approved by the tK)ard of tru51ees and authorised for issue on 27 March 2025, and are signed on behalf of the board by: Mr. Abdi Abby Approvod by the trustees on 27 March 2025 Page 6
Mlnorfty DolOpment & Advocacy (MDA) Ltd Notes to the Accounts for the year ended 31 May 2024 1 G•n•ral information The charity is a public benefit entity and a private company limtted by guarantee, registered in England and Wales and a registered Charity in England and Wales. The address of the registered office is 17 Hanover Square, London. W1 S 1BN. 2 Statemont of complianco These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland,, the Statemant of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS102)) and the Companies Act 2006. 3 Ac¢ountlng pollcles Basls of preparatlon of the accounts The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepad in sterling, which is the functional currency of the entitiy. Golng concern The are no material uncertainties alx)ut the charitls ability to continue. Consolldatlon The charity is not qUired to prepare consolidated accounts in accordance with the Charities Act 2011, and has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the charity and its subsidiary undertakings comprise a small group. Judgements and key sources of estlmatlon uncertalnty There were no judgements and estimation uncertainty. Page 7
Minority Development & Advocacy {MDA) Ltd Notes to the Accounts for the year ended 31 May 2024 Fund Accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charitvs purpose. Designated funds are unrestricted funds for particular future project or commrtment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the tems of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of Income: Income from donations or grants is recognised when there Is evidence of entitlement to the gift. receipt is probable and its amount can be measure reliably Legacy Income is recognised when receipt is probable and entitlement Is established. Income from donated goods is measured at fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are ncluded for the contributlon of general volunteers. Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed if unspent, in which case it may be regarded as restricted. Page 8
Mlnorlty Dovelopment & Advocacy {MDA) Ltd Notes to the Accounts for the year ended 31 May 2024 Resources expended Expenditure is recognised on an accrual basis as a liability is incured. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the govemance of the charity apportioned to charitable activities. Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Page 9
Minority Development & Advocacy (MDA) Ltd Notes to the Accounts for the year énded 31 May 2024 Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable Including any related transaction costs. Current assets and currant liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value CogniSed in Incorne and expenditure. All other such investments are subsequently measured at cost less impaimient. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond nomal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measure at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impaimient, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments gardleSS of significance, and other financial assets that a Individually significant, these are assessed individually for impainnent. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impaimient not previously been recognised. Page 10
Mlnorlty D•velopm•nt & Advocacy {MDA) Ltd Not•s to the Accounts for the year ended 31 May 2024 D•flned contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settle wholly wfthln 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. Th8 unwinding of the discount is recognised as an expense in the period in which it arises. 4 Llmlted by guarantee Limited by guarantee 5 Donations and l•gacl?s 2024 2023 Donatlons LAA Cases & Training Social Policy & Consultancy Funding 59,572 12,042 7,500 79,114 78,433 20,600 9,590 108,623 6 Expendlture on charltable actlvltles by actlvlty type 2024 2023 Activity type 1 80,990 80.990 108,414 108,414 7 Staff costs The average head count of employees during the year was 3 (2023: 3). No employees received employee benefits of more than £60,000 during the year (2022- Nil). Page 11
Minority Development & Advocacy {MDA) Ltd Notes to the Accounts for the year ended 31 May 2024 8 Trust00 r•muration and oxp•ns•s The trustee runs the charity on day to day basis. The amount of annual remuneration is £12.000. 9 Penslons and other post retirement beneflts The amount recognised in income or expenditure as an expense in latiOn to defined contribution plan was £0 (2023- £0)- 10 Movement In Funds At 1 Aprll 2023 Net Movements At 31 March 2024 In funds Unrestrlctod funds General Funds 14,698 (1,876) 12,822 14,698 (1,876) 12,822 Net movement in funds, included in the above are as follows: Incomlng resources Resources oxpended Movement In Funds Unr•strlcted funds General Funds 79,114 (80,990) (1,876) 79,114 (80,990) (1,876} Page 12
Minority Devolopment & Advocacy {MDA) Ltd Schedule to the Statement of Financial Activitios for the year anded 31 May 2024 The schedules on the following pages are required by the disclosu requirements of the Slalemenl of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wale8. effective April 200S. As such. they form 8 part of the accounts reqUId by the Charit3 (Accoun15 and Reports) RegulatnS 2005. Donatlons and legacies Total Fund8 2024 Prior Perlod Total Funds 2023 Donation8 Grants & donations 59,572 78.433 Social Policy & Con$ullancy Funding 12,042 20,600 7,500 9,590 Total Incomlng resour9 79,114 108,623 Resources Expanded Aclivlty type 1 80,990 108,414 80,990 108,414 Totsl govornan¢• costs after roallocalion 80,990 108,414 Page13