## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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|
9
## 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
10
## 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|
|---|---|---|
11
## 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|
|---|---|---|---|---|
12