2025-03-31-accounts - Manuel Bravo Project

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Manuel Bravo Project

Charity number 1156119

A company limited by guarantee number 08578469

Annual Report and Financial Statements for the year ended 31 March 2025

Manuel Bravo Project

Annual Report and Financial Statements for the year ended 31 March 2025

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 12

Prepared by West Yorkshire Community Accountancy Service CIO

Manuel Bravo Project

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name

Mandy Crawford-Lee Rosie Cooke Hannah Bentley Hawa Bah Peter Carson Diana Gallardo Chnara Salihi

Charity number 1156119 Company number 08578469

Resigned 18 July 2024 Registered in England and Wales Registered in England and Wales

Registered and principal address Bankers Suite 6 Unity Trust Bank plc Unity Business Centre Nine Brindley Place 26 Roundhay Road Birmingham Leeds B1 2HB LS7 1AB

Independent examiner

Katy Sargeant ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 20 June 2013. It is governed by articles of association with an alteration to the objects registered at Companies House on 1 June 2017 and an alteration to the Articles on 17 November 2021. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Manuel Bravo Project

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

The charity's objects

The relief of financial hardship by the provision of free legal advice, representation and assistance to asylum seekers who, through lack of means, would otherwise be unable to obtain such advice.

The charity's main activities

We provide free independent legal advice to people seeking asylum. We assist in asylum appeals and fresh claims for those who cannot obtain legal aid.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the relief of financial hardship.

Achievements and performance

Manuel Bravo Project opened 138 files for complex casework clients and closed files for 127 complex casework clients. We enjoyed a success rate of 72% across all matters. This remains an incredibly high success rate, especially as the majority of our client group have failed the merits assessment for Legal Aid funding (i.e. the case has been assessed as having a less than 50% prospect of success) or are unable to secure Legal Aid assistance due to lack of provision. Our pro bono legal teams from Shoosmiths LLP and Eversheds Sutherland LLP enjoyed a 100% success rate for our Refugee Settlement Project.

Our outreach advice programme continues to flourish, seeing over 400 clients in the financial year. We are fortunate to have approximately 80 volunteers across the Project, working in varied roles including Support and Empower volunteers, interpreters and Triage volunteers. We continue to work on strengthening partnerships across the region. In particular, our partnership with Chapeltown Citizens Advice Bureau to provide OISC Level 1 advice clinics is flourishing, providing early intervention advice and signposting for those with travel document, nationality and E-Visa queries.

We successfully launched the Leeds Volunteer Interpreting Service (LVIS) and have recruited staff to run this new venture. LVIS will seek to fill the gap in interpreter provision for third sector organisations across Leeds whilst providing volunteers the opportunity to use and grow their language skills. The long-term aim for LVIS is to become an independent organisation but Manuel Bravo Project are proud to host this new venture and are excited to see how the project develops. Manuel Bravo Project continues to ensure fair and trauma-aware access to justice for our clients and we are now involved in national conversations around access to justice, using our expertise and data to influence policy for the better.

Financial review

The net income for the year was £34,780, including net income of £22,295 on unrestricted funds and net income of £12,485 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £167,164.

The Trustees have an established policy whereby unrestricted funds neither committed nor invested in tangible fixed assets (free reserves) held by the charity should be between 3 and 6 months of budgeted expenditure. This is a target range of £130,630 and £261,260 based on budgeted expenditure for the year 2025/2026. The Trustees will review the policy annually. The intention in establishing this reserves policy for Manuel Bravo Project is to secure the continuation of the charity's activities.

Manuel Bravo Project Trustees' report (continued) for the year ended 31 March 2025

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts 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 the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 18/12/2025

Hannah Bentley (Trustee)

Manuel Bravo Project

Independent examiner's report to the trustees of Manuel Bravo Project

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 6 to 12.

Responsibilities and basis of report

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

Having satisfied myself that the accounts 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 your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the 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 fellow 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 fellow of ICAEW which is one of the listed bodies.

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

1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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 accounts to be reached.

Katy Sargeant ACA

18/12/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Manuel Bravo Project

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 36,290 Services 5,774 Gift Aid 120 Total income 42,184 Expenditure on: Salaries, NICs and payroll charges (3) 7,407 Consultancy 482 Staff travel and other staff related costs 1,636 IT support - Office equipment - Volunteer expenses and training 1,500 Subscriptions - Staff training 5,500 Insurance - Postage and delivery - Printing and reproduction - Telephone and web hosting - Bank charges - Casework disbursements 200 Premises - Marketing - Independent examination - Office costs - Depreciation 447 Miscellaneous costs 654 Grants paid out to delivery partners - LVIS project costs - Fundraising costs 152 Bad debts 4,911 Total expenditure 22,889 Net income / (expenditure) 19,295 Transfers between funds 3,000 Net movement in funds 22,295 Fund balances brought forward 145,316 Fund balances carried forward (4) 167,611	2025 Restricted funds £ 429,970 - - 429,970 307,641 11,971 1,973 805 1,330 504 3,652 1,177 1,150 303 1,175 915 119 5,135 20,057 228 1,284 1,841 - 92 50,154 2,979 - - 414,485 15,485 (3,000) 12,485 173,250 185,735	2025 Total funds £ 466,260 5,774 120 472,154 315,048 12,453 3,609 805 1,330 2,004 3,652 6,677 1,150 303 1,175 915 119 5,335 20,057 228 1,284 1,841 447 746 50,154 2,979 152 4,911 437,374 34,780 - 34,780 318,566 353,346	2024 Total funds £ 491,985 69 105 492,159 281,208 4,387 275 509 1,619 505 4,921 811 1,132 202 1,315 1,510 114 2,044 19,470 100 1,188 1,396 712 465 47,463 - - - 371,346 120,813 - 120,813 197,753 318,566

All incoming resources and resources expended derive from continuing activities.

Manuel Bravo Project

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 447 Total fixed assets 447 Current assets Debtors and prepayments (6) 1,929 Cash at bank and in hand (7) 167,100 Total current assets 169,029 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,865 Total current liabilities 1,865 Net current assets / (liabilities) 167,164 Net assets 167,611 Funds Unrestricted funds 167,611 Restricted funds - Total funds 167,611	2025 Restricted £ - - 15,710 182,172 197,882 12,147 12,147 185,735 185,735 - 185,735 185,735	2025 Total £ 447 447 17,639 349,272 366,911 14,012 14,012 352,899 353,346 167,611 185,735 353,346	2024 Total £ 894 894 63,523 278,781 342,304 24,632 24,632 317,672 318,566 145,316 173,250 318,566

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 18/12/2025

Hannah Bentley (Trustee)

Manuel Bravo Project

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Office equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Manuel Bravo Project

Notes to the accounts continued for the year ended 31 March 2025

1 Accounting policies continued Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations AB Charitable Trust (ABCT) Justice Collaborations (JC) Leeds City Council (LCC) Leeds Pathway Team Lloyds Bank Foundation Peoples Postcode Lottery (PPL) The Access to Justice Foundation (A2J) The Disrupt Foundation The National Lottery Community Fund (NLCF) Department for Work and Pensions (DWP) The Henry Smith Charity Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Payroll charges	2025 Unrestricted funds £ 25,000 - - - 2,500 - - 5,000 - - - 3,790 36,290	2025 Restricted funds £ 4,000 83,000 45,845 7,500 21,858 215,993 15,000 36,774 - - - 429,970	2025 Total funds £ 29,000 83,000 45,845 7,500 2,500 21,858 215,993 20,000 36,774 - - 3,790 466,260 2025 £ 283,951 25,535 (5,000) 8,402 2,160 315,048	2024 Total funds £ 25,000 83,000 6,558 10,000 25,000 - 184,007 30,000 94,945 960 30,000 2,515 491,985 2024 £ 253,270 23,442 (5,000) 7,574 1,922 281,208

The average number of employees during the year was 9.8, being an average of 6 full time equivalent (2024: 10.1, 6.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2025	2024
	£	£
Costs of the scheme to the charity for the year	8,402	7,574

Manuel Bravo Project

Notes to the accounts continued

for the year ended 31 March 2025

4 Restricted funds A2J ILTA A2J IOTLS ABCT The Disrupt Foundation JC - Justice Together Initiative LCC/CAB - Legal Outreach LCC Casework NLCF - LVIS PPL - LVIS NCLF Pathway Sir George Martin	Balance b/f £ 100,000 7,991 - 15,000 740 3,372 - - - 43,147 - 3,000 173,250	Incoming £ 100,000 115,993 4,000 15,000 83,000 19,672 26,173 36,774 21,858 - 7,500 - 429,970	Outgoing £ 78,032 123,984 90 18,750 80,581 23,044 23,061 15,436 860 43,147 7,500 - 414,485	Transfers £ - - - - - - - - - - - (3,000) (3,000)	Balance c/f £ 121,968 - 3,910 11,250 3,159 - 3,112 21,338 20,998 - - - 185,735

Fund name

A2J ILTA A2J IOTLS ABCT The Disrupt Foundation JC - Justice Together Initiative

LCC/CAB - Legal Outreach

LCC Casework NLCF - LVIS

PPL - LVIS NCLF

Pathway

Sir George Martin

Purpose of restriction

Improving Lives Through Advice (ILTA) - towards core costs. Improving Outcomes Through Legal Support (IOTLS) - towards core costs. Towards well-being activities.

Contribution towards core costs (salaries).

Partnership work that increases specialist immigration advice provision and referral pathways. Partners are CIAC and Leeds Refugee Forum.

Legal Advice Outreach Service in partnership with Chapeltown Citizens Advice Bureau.

Casework (legal advice and contribution to interpreting costs).

Leeds Volunteer Interpreting Service (LVIS) - Project set up costs, volunteer costs and contribution to core project costs.

LVIS project - volunteer and volunteer wellbeing costs

Outreach & Training: contribution towards salaries, volunteer, core and running costs.

Provision of legal advice on immigration for homeless patients being supported by Leeds Pathway Team.

Help to pay for practical support with work - the transfer relates to an invoice which was received in this financial year for work related to a previous financial year and which had been back dated.

Tangible assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024	£ 2,848 - 2,848 1,954 447 2,401 447 894 Office equipment	Total £ 2,848 - 2,848 1,954 447 2,401 447 894

5 Tangible assets

At 31 March 2024

Manuel Bravo Project

Notes to the accounts continued

for the year ended 31 March 2025

6 Debtors and prepayments Debtors Prepayments Accrued income Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Creditors Accruals Deferred income (see note below for analysis)	2025 £ - 2,664 13,115 1,860 17,639 2025 £ 349,068 204 349,272 2025 £ 9,576 4,436 - 14,012	2024 £ 4,911 2,771 54,031 1,810 63,523 2024 £ 278,681 100 278,781 2024 £ 1,557 1,217 21,858 24,632

9 Related party transactions

Trustee expenses

During the year 1 trustee was paid a total of £10 in respect of travel (previous year: nil).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £51,175 (previous year:

10 Operating leases Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2025 £ 14,799 - - 14,799	2024 £ 14,985 55 - 15,040

Manuel Bravo Project

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 36,290 52,515 Services 5,774 69 Gift Aid 120 105 Total income 42,184 52,689 Expenditure Salaries, NICs and payroll charges 7,407 14,446 Consultancy 482 - Staff travel & other staff related costs 1,636 - IT support - - Office equipment - - Volunteer expenses and training 1,500 5 Subscriptions - 10 Staff training 5,500 - Insurance - - Postage and delivery - - Printing and reproduction - - Telephone and web hosting - - Bank charges - - Casework disbursements 200 - Premises - - Marketing - - Independent examination - - Office costs - - Depreciation 447 712 Miscellaneous costs 654 258 Grants paid out to delivery partners - - LVIS project costs - - Fundraising costs 152 - Bad debts 4,911 - Total expenditure 22,889 15,431 Net income / (expenditure) 19,295 37,258 Transfers between funds 3,000 960 Fund balances brought forward 145,316 107,098 Fund balances carried forward 167,611 145,316	2025 Restricted funds £ 429,970 - - 429,970 307,641 11,971 1,973 805 1,330 504 3,652 1,177 1,150 303 1,175 915 119 5,135 20,057 228 1,284 1,841 - 92 50,154 2,979 - - 414,485 15,485 (3,000) 173,250 185,735	2024 Restricted funds £ 439,470 - - 439,470 266,762 4,387 275 509 1,619 500 4,911 811 1,132 202 1,315 1,510 114 2,044 19,470 100 1,188 1,396 - 207 47,463 355,915 83,555 (960) 90,655 173,250	2025 Total funds £ 466,260 5,774 120 472,154 315,048 12,453 3,609 805 1,330 2,004 3,652 6,677 1,150 303 1,175 915 119 5,335 20,057 228 1,284 1,841 447 746 50,154 2,979 152 4,911 437,374 34,780 - 318,566 353,346	2024 Total funds £ 491,985 69 105 492,159 281,208 4,387 275 509 1,619 505 4,921 811 1,132 202 1,315 1,510 114 2,044 19,470 100 1,188 1,396 712 465 47,463 - - - 371,346 120,813 - 197,753 318,566