CampAny R•gi•tr•tson Number 08617052 R•gl•l•rnd Charfty Numb•r 1155824 Minority Development & Advocacy (MDA) Ltd Report and Unaudited Accounts 31 May 2025 Pap1
Mlnority D•v•lopm•nt & Advoc•cy (MDW Ltd Rgport and account• Cont•nt• P*g• Annual reF¥Jrt onrpolng the Dkeciorf8 Report) ststom•nt of Finonc¥g1 Balan oheel Note8 to Ihe accounts Schedule to the StAtement of Flnandal Adfvrti 14 Pagg 2
Minority Dovolopmont & Advocacy (MDA) Ltd Annual r•port lincorporating tha Directors roport) for tha y•ar ended 31 May 2025 Introduction The Secretary, who is also the Director for the purposes of company law. presents hi8 report and the unaudited financial $tatements of the Charity for the year ended 31 May 2025. Roforence and Admlnstratlve D•tsll$ Reqlstorod Charlty name Mlnorlty D•velopmont & Advocacy IMDA) Ltd 5th Floor, 72-75 Red LKJn Stre8t London WC1R 4NA Chorlty Rwlstrodon Numb 1185624 Comwny R•g18hdon Numb 08317062 Company •ocret•ry Mr Abdl Abby Overvl•w The Directors of Minorty Oevelopment & Advocacy (MDA) LTD present their Annual Report and Financial Stalem8nl8 for the year ended 31 May 2025, prepared In accordance with the Charities Act 2011 and the Companles Act 20(. Thls reporting p8n(*J has taken place agalnst a backdrop of conllnued refomi and Iyhtenlng wlthin the UK lrnmigralion and asylum 8y8tem. De8Pite heightened legal, procedural, and humanitarian challengt8, MDA has delivered meaningful and ofton life<hanging outcome8 for individuals and families lacing extrne vulnerability. The organisation's work throughout the year has remained focused on upholding human rights, protedng dlgnlty, and ensurlng Kces8 to Iu8tlca In an Increaslngly restdctlve environment. About MDA Minority Development & Advocacy IMDAI LTD is based in Central London at 5th Floor, 72-75 Red Lion Slwt, London, WC1 R 4NA. The organisatlon speciali8e8 In Human Rlghls and lrnmigration Law, providing expert legal adYe and representation lo marginalised and vulnerable individuals navigating the UK legal system. MDA workB both independenlly and In collaboralon with other human rlghts organ18atlons to advance legal protection, social indusion, and syslemk change. During the year under review, the growing Gomplexity and Senousness of cases required a strateg refocuslng ol resources to ensure the highe8t standards of legal repr888ntalion. Page 3
Str•ngthenlng Aead•mle P•rtn•rnhlps and Tralnlng C•p•clty Durin9 the year ended 31 May 2025, MDA undertook a Strategic review of its oporational capacty and long- tsmi sustsinabilty. AS a result. the organi6ation identified a significant opportunity lo exparKI structured partnerships with unNersitses and other academic insb'tulions. With improved infrastructure and sufficient premi808 to host training programmes, MDA is now well posrtioned to increase the number of students undertaking supervised placements and practical legal trainin9. These partnerships are designed lo enhance leaming opportunities for students while supporting MDA'S legal and advocacy work through carefully managed, well-superrfised engagement. Student placements and trolning Initiatives are structured lo ensure high professional standards, robust saleguarding. and meaningful educab'onal value, while complementing MDA'S core focus on Complex immigration and human rohts cases. This approach allows th& organi8alion to invest in capacity-building, skills development, and the next generation of human rights practs'tioners, without compromising the quality of client service8. MDA vlews closer collaboration with universits'es a8 a key strategic priorty and an irnportanl conliibuts'on to dening access lo the legal professbn and s1ngthen1ng the broader human rights sector. Our S•rvlc•• Throughout the reporfjng perlod, MDA conlnued to provide spoclalisl legal services across the foll¢)wing Inlemallonal Protection and Asylum Immigration and Human Rights Law ststele8snass and NaOnalIty Matters Domestlc Vlolence and Gend8r-Based Clalm8 Human Trafficking and Modem Slavery LGBTl+ Rights Advocacy Mental Heallh-Relaled Immigration Claim8 Social Integration and Community Support Sccial Policy and Advi50ry S8IVICa8 Our work consi81ently ntre8 on safeguarding fundamental rights arKI ensurfng falr and lawfvl troatrnent wllhln th& UK legal framework. Comm5tmonts and alm8 MDA remains fimly commltted lo delivering comprehensive legal support across all Stages of immigration ond nat)nalIty matters, from eady advice through to complex appeals and judicial review where necessary. Ourcor• alm• are to: Improve acc88S to justice for vulnerable and minority communitie8 Promote 80¢ial inclusion and legal empowemient Advance cases of public interest that contribule to stronger legal protections Uphold human rights principles in law and practice Communlty engagomenl Desprte operational pressures, MDA continued to engage with local communities and voluntary Sector partners to combat social isolation, strengthen grassroots organisations, and provide consultancy on minority rights and legal protections. Annual forums and targeted outreach initiatives remained a key platform for awarene8s-rai8ing, advocacy, and dialogue around equality, access to justice, and human rights. Page 4
Immigration and Asylum Developments11 Juno 2024- 31 May 2025) The reporb.ng period saw the continued implemenlalion of Testrictive immigration measures, including lighter asylum eligibility cril&rla, reduced access lo apFoal rights, prolonged decision-making delays, and increased financial and evldential burden8 on applicants. The emphasi$ on "safe and18gal route5,' combined with evofving enforcement practices and uncertainty, significantly affected individuals seeking protectn. MDA responded by adapting legal slralegies, strengthening evidential preparation. and providing enhanced support to clients facing prolonged insecurity and deslrtulion. Human Rlghl8 Appll¢atlonB MOA maintained a strong record in complèx Human Rights-based applications, PartUlarlY those Involving.. Famlly artd private life claims SuNivors of dome8tic abuse Vtim8 of human trafficking Ststele$s indNiduals, including Bidoon cases Severe and 8y8temi¢ human rights violalh)n8 Our work in this aT8a continue810 demonstrate th8 importanGe of 8pecialisl legal expertise when iepre8enlin9 indivldual8 whose e88e8 fall outside stsrnlard immigration pathways. 8ocl•l Pollcy •nd Ro8•areh In addition to dired legal service8, MDA remained engaged in policy monltoring, leg81 re6e8rch, and advocacy throughout the year. The organisation conlrlbuled to discussions on immigration reform and human rights protection through collaboration with civil society networks, research bodies, and international partners. Rl•k Managomont and Gov•rn•ne• The Board of Director8 and Trustees maintain8 re8ponslbillty for govemance and risk oversight. Ourfng tho year ended 31 May 2025, the Board undertook regular reviews of operational, financial, and18gal ri8k8, 8UPPOrted by 85tablished mitigats'on strategie6 lo ensure organisational resilience and Compliance. Ongolng Impaet of Publlc Hoallh and Sy•tomlc PrO••UfO• Whi18 the acute pha8e of th8 pandemic has passed, Its long-term eff8c18 continue to b8 felt acros8 the Immigration systern, Delays. backlogs, and service di$rupbon$ persist, compounding the vulnerability of many clients. MOA has continued to respond with flexibility, professionalism, and a clienlrycentred approach. Guklanco •nd Cllont Support Throughout the year, MDA provided clear, practical, and compassionate guidan lo individual$ navKJab'ng complex arKI often rapidly changing immigration rules. The organisalion remains focused on achieving fair outcomes while ensuring that clients, legal nght8 are fully underslood and exercised. Board Revlow and Approv•1 This report was review&J by the Board of Directors and Trustees In March 2026 and formalty approved on 12 Maich 2026. Mr Abdi Abby Date.. 12 March 2026 Page 5
Mlnorlty Developmont & Advoc•cy IMDA) Ltd ststornent of Fin•nci•l Activitles for the year ond•d 31 May 2025 Unrnstrlctsd Re8trlGted Endowment Funds Funds Funds Total L•8t Y•ar Funds Total Fund• 2025 2026 2025 202J 2024 Incom• and •ndowm•nts Donation & legaci68 127926 79.114 Total Income 127.926 127,926 79,114 Exp8ndiluro on ch&rit8bl6 activiti•$ 106,778 22,609 {705) 106.778 80,990 Total •xp•ndlturn 108,778 22,609 70S 106.778 80,990 Exceptlonol Items.. 8uilding improvemen18 C08t8 written off Building improvement coit8 {Current yearl N•t income and nel movoment in fund8 21.148 122,6091 705 {756) {1,8761 Bal•nc• bmught lonv• 12,822 22,809 17051 34,728 36,602 B•l•nc• c•rrl•d forward 33,970 33,970 34,720 P•gg 6
Mlnorfty Development & Advocacy (MDA) Ltd Balance Sheet as at 31 May 2025 2026 2024 The assets and Ilabllltles of the charlty.. Flxed assets Flx•d Assets Currènt a8s•t• Cash at Bank 33,970 34,726 Not currwt usets 34.728 Total as80ts less current Il•bllltl•• 33,970 34,726 Nat a•s•ts 33,970 34.726 Funds of the charl Re•trl¢ted In¢om? lund• Unro•trlcted fund• R•strlct•d funds Endowrnont fund8 33,970 12,822 22.609 (705) 8•lan¢e clfwd {Unre•trlGtsd) 33,970 34,728 For the year endlnd 3110512025 the company was entitled to exemptlon from audlt under 8e¢tion 477 of the Compani88 Act 2006 relating to small companie8. Dlrectofs r88pon81bllltle8.' The members have not requlred the company to obtain an audit in accordance wbth section 478 of the Companles Act 2006. The dlrector8 acknedge th81r re8ponsibillty for comptylng with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to compani98 Subject to the small MpanieS, regime. These financial statements Vre approved by the board of trustees arKI authorised for issu8 on 12 March 2026, and are sSgn8d on behalf of the board by.. Mr. Abdi Abby Approved by the trusteos on 12 March 2026 Page 7
Minority Development & Advocacy (MDA) Ltd Nots8 to the Accounts for the year ended 31 May 2025 1 General inforniation The charity is a public benerrt entity and a private company limited by guarantee, registered in England and Wales and a registered Charity in England and Wales. The address of the registered office is 5th Floor, 72-75 Red Lion Street, London. WC1R 4NA. 2 Statement of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, the 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) (Charities SORP (FRS102)) and the Companies Act 2006. 3 Accountlng pollcle8 8asls of preparatlon of tho accounts The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabiltties and investment properties measured at fair value through income or expenditure. The financial ststements are prepared in sterling, which is the functional currency of the entitiy. Golng concern There are no material uncertainties about the charitls abilty to continue. Consolldatlon The charty is not required 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 ofestimation uncertainty There were no judgements and estimalion uncertainty. Page 8
Minorlty Dovelopmant & Advocacy (MDA) Ltd Not•s to the Accounts for the year ended 31 May 2026 Fund Accounting Unrestricted funds are available for use al the discretion of the trustees to further any of the charity's purpose. Desnated fund8 are unrestricted funds for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub<lasses'. restricted income funds or endonent funds. Incoming rnsourc•s 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 reliabty 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 18 probable and entitlement is established. Income from donated goods is mea8ured 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 included for the contribution of general volunleers. 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 9
Minority Development & Advocacy IMDA) Ltd Note3 to the Accounts for the year ended 31 May 2025 Resources expended Expenditure is recognised on an accrual basis as a liabilty 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-charitsble 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 charitsble activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable acts'vities. All costs are allocated to expenditure categorie8 reflecting the use of the re80urce. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beMeen the activities they contribute to on a 8$Onable, justifiable and consistent basis. Page 10
Pjllnorfty Developmènt & Advocacy (MDA) Ltd Notes to the Accounts for the year ended 31 May 2025 Financial instrnm•nts A financial asset or a financial liablllty is recognised only when the charity becomes a paty 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 current 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 c08t. whe investments in shares are publicly traded or their fair value can otheise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are Subsequently measured at cost les8 impainnent. 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 in8trum8nts are subsequently measure at fair value, with any changes recognised in the ststement of financial activities, with the exception of hedging in8truments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost ar8 reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairrnent, 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 regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impaiment are recognised immediately, to the extent that the reversal does nol result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Pag811
Mlnorfty Devolopmont & Advocacy {MDA) Ltd Notes to the Accounts for the year ended 31 May 2025 Defined contribution plans Contributions to deflned contrfbution plans are recognised as an expense in the period in which the related 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 within 12 months of the end of the reporting date in which the employees render the related seNice, the liability is m8asur8d on a discountad pr8s8nt value basis. The unwinding of the discount is recognised as an expense in the period in which it arise8. 4 Llmlted by guarant80 Limited by guarantee 5 Donatlonj and legac1•8 2026 2024 Donatlon8 LAA Cases & Training Social Policy & Consultancy Funding 99,121 28,805 59.572 12,042 127,926 79,114 6 Expgndlturn on charltable actlvltl•8 by actlvlty typ• 2025 2024 Activity type 1 106,778 106,778 80,990 80,990 7 Staff co•ts The average head count of employees during the year was 3 (2024.. 3). No ernployees received employee benefrts of more than £60,000 during the year (2022: Nil). Page 12
nllinority Development & Advocacy (MDA) Ltd Notes to the Accounts for the year •nd•d 31 May 2025 8 Trustee r•muration and •xp•n•o3 The trustee runs the charity on day to day ba818. The amount of annual remuneration is £5,760. 9 Pen8lon8 and other po8t retlrement b•naflt8 The amount recognised in income or expenditure as an expense in relation to defined contribution plan was £0 (2024: £0). 10 Movement In Funds At 1 April 2024 Nat Movements At 31 March 2025 In fund8 Unrn8trlct•d fund8 General Funds 12,822 21,148 33,970 12.822 21,148 33,970 Net movement in funds, included in the above are as follows: Incomlng r•8ourc6• R080ur¢e• oxp•nd•d Movement In Funds Unrestrictod funds General Fund8 127,926 (106,778) 21,148 127,926 108,778 21,148 Page 13
Minority Development & Advocacy IMDA) Ltd Schedule to the Statement of Financlal Actlvlti for tho year ondod 31 May 2026 The schedules on the following pages are required by the disclosure qUIrements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity CommissK•ners for England & Wales, effective April 2005. A5 such, they form a part of the accounts required by the Charities (Accounts and Rep)rtsl Regulations 2005. Thay are within the pOrt of the audltors under S4312llbl of the Charities Act 1993. Donatlon• and l•gaGI•• Tot•1 Fund• 2025 Prlor Perlod Total Fund• 2024 Donatlon• Grants & donakn'on8 99.121 59,572 Social Policy & Consultancy Funding 28,805 12,042 7,500 Total Incomlng M8ourc•J 127,928 79,114 Resourc•s Expended Activity type 1 106,778 106 778 80,990 Total gov•rnanrA CO8ts aft•r r••llo¢atlon 106,778 80,990 Page 14