AAINBOW MIGRATION RAINBOW MIGRATION (Registered Charity number 1158228) REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022
RAINBOW K41GRATION RAINBOW MIGRATION CONTENTS YEAR ENDED 31 DECEMBER 2022 Page Charity details Annual report 2-13 Independerrt examinerfs report 14 Statement of financial activities 15 Balance sheet 16 Statement of cash flows 17 Notes to the financial sL2tements 1&25
RAINBOW MIGRATION RAINBOW MIGRATION CHARITY DETAILS YEAR ENDED 31 DECEMBER 2022 Registered charity numter. 1158228 Trustees.. Bojana Asanoviè (Chair until 9 Augus( retired 20 September 2022) Christopher Scott Addison (Chair from 9 August 2022) Kiki Banadzem (resigned 24 April 2023} Charles Bishop (Secretary from 9 August 2022) Dr. Eddie BrUjOneS Michael Egan (Treasurer) Emma Finch Usman Gul Jackie Peirce (Secretary until 9 August 2022, retired 6 December 2022) Hussein Said (appointed 16 February 2023} Executive Director. Leila Zadeh Registered Office: 7-14 Gat Dover Street London SE14YR Bankers: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Independent Examiner.. Andrew Nicholas Cltffe Nicholas Cliffe & Co. Limited Chartered Accountarrts Mill House Mill Court Great Shelford Cambrtdge CB22 5LD Regulator. Offi of the Immigration Services Commissioner 21 Bloomsbury Street London WC1B 3HF Registration number. N201700019
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 Introduction The trustees present their annual report for the year ended 31 December 2022. Objectives and activities The objectives of the charty in summary are to promote for the public benefft". human rights of lesbian, gay, bisexual, trans" queer and intersex (LGBTQI+} people with particular reference to the rMJht to asylum, to freedom of movement and residence and the right not to be subjec* to torture or cruel, inhuman or degrading treatrnent, and respect for family and private lrfe,. and equalty and diversty in the United Kingd7 and intemationally and in particular the elimination of discrimination on the grounds of sexual or gender identity, in particular dignty, respect and safety for LGBTQl+ people who have immigration issues related to their sexual or gender identty. We aim to achieve that by: the provision of specialist legal advice and assistan in the field of immigration and asylum law to peopEe who are unable to obtain such legal advice, assistance and representation as a result of their lack of resources the relief of need amongst LGBTQl+ asylum seekers and refugees by the provision of non4egal support conducting or commissioning research in immigration law and policy and publishing the same to the public raising awareness of any aspects of discrimination in society relating to immigration issues for LGBTQl+ people by publicatiorts. lectures, media, publtc advocacy and other means of communication conducting or commissioning research on human rights, equality and diversity relating to immigration issues for LGBTQl+ peOe arKI publishi the resuRs of the same to the public 8dvancing education in human rights. equality and diversty relating to immigration issues for LGBTQl+ people whether by teaching or producing materials cultivating a sentiment in favour of human rights, equalty and diversity relating to immigration issues for LGBTQl+ people by the use of publications, codes of practi, the media and public advocacy adv¢xating for the rights of LGBTQl+ people outside the UK advancing law and policy relating to human rights and equalty in LGBTQI+ asylum and immigration. nationally and intemationally including commenting on proposed legislation. In administering the charity, the trustees have Com the duty under section 17(5). Charities Act 2011, to have regard to the public benefft guidance issued by the Charty Commission.
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (continued) Achievements and perforniance Highlights We are youd to have achieved so much in 2022 against the backdrop of an increasingly challenging extemal environment. Egregious F)olicies and legislation such as the policy to send Feople asylum to Rwanda and the Nationality and Borders Ac( which acutely affect LGBTQI+ people seeknng asylum, have caused heightened fear and anxiety among our service users. Our support services and specialist legal advice service have been a lifeline for many. helping LGBTQl+ people seeking asylum to redu isolation. build support networks and succeed in the asylum pr¢xess. Last year, our asylum Servi helped 365 people. We continued to campaign for improved treatment of LGBTQl+ people seeking asylum and a more humane asylum and immigration system. Somè of our key highlights from 2022 includ8: We won a Big Issue Changemaker Award, an Attttude Pride Award and were Highly Commended at the Lawworks Pro Bono Abvards. We retumed to Pride in London with 36 of our service users after two years of not being able to attend due to Covid. We also atterKled London Trans+ Pride for the first time with seven of our Servi users. We se¢ured LGBTQI-speeific changes to Home Office guidance on implementation of the Natsonalty and Borders Act. 18 service users from cwntries such as Saudi Arabia, Brazil, Morocco, Egypt, and Zimbabwe who accessed our support services were granted asylum. Legal service We delivered legal advice on asylum to 219 people. We secured legal representation for46 people. Every service user who c¢)mpleted an evaluation fom said that they now have a better understanding of the asylum prOs5 as a resuli of a¢SsIng our legal advice service. Feedback remains positive" "13m relieved about the asylum case after talliing to you. In a kind, assertive and resourceful, true LGBTI supportive atmosphere, I can now proceed with finalizing the case and follow clear instruction5 for the process ahead. Thankyou so much for the support and knowledge shared.-_ Asylum legal service user "[The Legal Officerl has been more than helpful and dealt wlth my case with such eTnpathy and was so clear and professional throughout our telephone conversation. I feel so much better going forwarLi" _ Asylum legal service user
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (continued) The ongoing legal ¢xisis coupled with a lack of knowledge in LGBTQl+ asylum claims continues to make tt drfficult for us to find qualty legal represenlation for our Servi users. We are extremely grateful to the law fim Linklaters for our longstanding and successful partnership whereby they continue to rewesent some of our service users. Rainbow Mrgration is grateful to th8 volunteer lawyers who delivered advi on partnership and spouse visas. ithout their help. I do not believe we would have been successful so soon after filingthe application and mayhave had to go to a lengthy appeal. Almost everyone except [the volunteer lawyer] was very doubtful we would be successful. They gave us advice on what to write and what not to write. We are very grateful to them." Partnership legal service user Support service We provided one4frone emotional support to 145 people. We helped 75 people to access housing and supported 70 people to access physical, mental, and sexual health serVis. We supported 99 people to purchase essential items. For example, one individual who was living in a hotel in Belfast, extremely isolated and suNiving on only £8 a week, did not have any hygiene items including underwear. We sent him a supermarket voucher, so he was able to purchase this. Foranother person vtho arrived in the UK bwth only the clothes that she was wearing. we helped her buy a mobile phone, hygiene products, and underwear. The remote delivery model we developed as a response to Covid has provided us with more flexible ways to reach our service users. Vthile we have begun offering face-to- fa services once more, we are now using a hybrid approach. offering a blend of remote and fa¢e-tfa support to meet the individual needs of our service users. Remote support has generally been preferred by our service users Sin 2020 as appointments can be arranged fiexibly at a time that suits them and removes the need to travel. This has also improved accessibilty for our service users for whom keeping track of appointments can sometimes be a challenge. The need for our services to te delivered with the assistan of professional interpreters grew. Between March and June. the amount of time spent on calls with interpreters was almost double the amount of time that had been spent on ¢all$ with interpreters in the previous three months. We aSso received referrals from other organisations specifically requesting this service. The most popular languages in 2022 were Arabic. Farsi. Kurdish Sorani arKI Spanish.
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (continued) Historirally, our seroice users presented with one complex need and a few smaller needs. From April 2022, we experienced a sharp increase in Servi users presenting with several complex needs vthich requires more in-depth Casework from us. This was alongside an overall increase in the number of new enquiries and delays in decisions on asylum daims leaving people in need of our serviS for longer. This infftased the number of active cases managed by our team at an Unsustainab trajectory. We recruited an additional LGBTQl+ Asylum Seeker Support Worker in 2023 to help meet the increased demand. Case study- providing holistic support to LGBTQl+ people seeking asylum F&V are a gay married uple. In their country of origin, they suffered signfficant persecution because of their sexual orientation and work to highlwJht LGBTQl+ rights in that country and beyond. They fled to Portugal but were forced to leave after being homophobillY targeted and attacked by a local group. en they first arrived in the UK, they intended to work as they were both freelan professionals. We provided advice on the limitations on working whilst Séeking asylum, and on their options for rlying govemment support. They were unable to access Legal Aid due to income from previous work pushing them above the threshold. We supported them to find a private lavryer, and their frÈends were able to support them to privately fund their Case. In their first months here. they struggled hugely with tt*ir mentsl health arvj emotional wellbeing. We provided signrficant emotional supporL They continued to be outspoken on LGBTQl+ rights in their country of ongin and beyond. They joined us in the parade at London Prrde last year, sporting handmade a¢ardS highlighting issues surrounding LGBTQI+ rights in their county of origin. They were oveiioyed to be granted refugee status in December 2022. Influencing We continued to work with other LGBTQI+ OrganisaticS (MennaMJs, Stonewall, African Rainbow Family, LGBT Foundation arKI Micro Rainbow) to campaign against the Nationality and Borders Bill. Woryingly and despite the best efforts of the refvgee, migration and LGBTQl+ sectors, the Nationality Borders Act became law in April 2022. The changes introduced by the Nationalty and Borders Act will acutely impact LGBTQl+ people seeking asylum. We reSpled to the consuFtation on the Home Office's draft guidan¢8 on the implementation of the Nationalty Borders Act and recommended thanges to reflect LGBTQl+ specEfic challenges when claiming asylum. Most of our reGommendations were incorporated. lthen published, the number of references to LGBT+ people had increased from tsvo to seven. The Home offi have stated that the changes were made due to our input.
RAIN8OW I1RATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 Iconllnued) Followng the results of our 2019 social media campaign, #Lendyourvoice, which showed the potential to mobilise LGBTQl+ aLKlienS on the issue of immigration detention, in June 2022 we launched our first mulb'_year public-facing Campaign, No Pride in Detention. The Gampaign is calling for an end to detention of LGBTQl+ people and a 28-day time limit on all immigration detention. The campaign is being planned, delivered. and evaluated alongside a Campaigns Advisory Group madé up of LGBTQI+ people who have lived experien ofthe asylum system. By the end of 2022, 3,500 people had signed a digttal handraiser to express their support for ending LGBTQl+ detention and 19 LGBTQl+ organisations had joined the campaign. Communications We launched our communications strategy in January 2022 which aligns our communications activities with our organisational outcomes. We recruited a full-time Communications and Campalqns Assistant to provide supwt to our public campaigning and extemal communications activtties. Wth increased capacity and more activities, we have seen a surge in traffic to our Yb$[l& {43.000 users in 2022 vs 18.000 users in 2021) and a boost in soual media engagement. We reached ten thousand followers on Twitter, arKI two thousand on Instagram in a little over 12 months. Our work and the challengés faong LGBTQl+ people seeknng asylum were widely featured in LGBTQl+ and mainstream media induding in The Independent, ITV, BBC, The Guardian, Metro, Tre Huffington Post, The Times. Pink News, Gay Times, Attitude and DIVA. We supported LGBTQI+ people with lived experien of the asylum system to engage with the media. We worked wrth a gay man from Rwanda to write an opd for the Metro about the UK Govemment's plan to send people seeking asylum to Rwanda. For Inlemational Migrants Day, alongside IMIX, who work wtth organisations across the refugee and migration sector to train, support and build communications capacity, and the Intemational Organisation for Migration (IOM), we supported a seice user to receive training in speaking to the media who went on to talk to the BBC and Metro. Training and capacity building Our support ServIS team delivered training to Joumey Asylum Seekers Group (a support group in Biryningham for LGBT tople seeking asylum) and Beacon (a charity in Bradford helping peokle seeking asylum). Our Legal and PolTrcy Director provided training on LGBTQl+ to asylum to lawyers at Willkie Farr & Gallagher to support the setup of a new pro bono relationship whereby they will represert some of our setvice users.
RAINBOW MIGRATION RAINBOW hllGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (conlinued Fundraising activities Rainbow Migration secured fijnding from a Var of sources. We secured new grants A B Charitable Twst Founders Pledge The Law Society Charity Oak Foundation U.S. Department of Stste {Julia Taft Grant) Alen & Overy Foundation Giveout National Lottery Community Fund The Tudor Trust We are also pleased to rerd our grateful thanks to our contrnuing grant funders during the year. namely: A B Charitable Twst Ben & J8ry's Foundation Justice Together Paul Hamlyn Foundation The Tudor Trust Barr Cadt)ury Trust Chris Graham-Bell Charitable Trust Uoyds Bank Foundation for EnglarKJ & Wales Trust for London UnLK)urMJ Philanthropy We reIVed donations of over £14.000 from law fimis and other commercial organisations" donations and legacies from indÉviduals of over £90,000, much of whth was unsolicited.. and subscriptions frorn FrierKls and Members. Rainbow Migration does not use any w0f1nal or third party servi¢es for public fundraising. We contraded a fundraÈsing consullant in 2022 to assist with four funding applications, develop a furKling pipeline, and the monitoring framework for our support service. In 2022, we also re(xuited our first Philanthropy Manager.
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (contlnued) Financial review Rainbow Migration's income and expenditure forthe year. and its retained fijnds at the end of the year, May be summartsed as follows: 2022 £'ooo 2021 Income.. Grants (restricted) Grants (unrestricted) Donations, legacies arKI other 201 113 152 200 123 Expendtture (562) (396) Net income Funds at start of year 173) 411 70 341 Funds at end of year 338 411 Restricted funds Unrestrided funds 100 311 303 338 411 The chaiity's agreed budget for 2022 incorporated a strategic decision to uiilise some of our accumulated reserves in order to enhance Gapacity in direct support for people 5eeknng asylum. fundraising. and operational management. During the year we were Successful in recruiting staff in each of these key areas, taking our average staff complement for the year to 10.2 full time equivalent 12021.. 8 E). The financial outcome for the year, a net deficit of £73,000 {2021.' net surplus of £70.000}, is entirely consistant with the agreed budget and the charity's ¢erall operational plan for 2022. The trustees regard the financial situation as at the end of 2022 as satisfactory. with reserves in the upper half of the agreed policy range (see below). Fundraising remains challenging, and we remain grateful to all of our fvnders, donofs and supporters for continuing to support Rainb(M MKJration arKI our Se1 users in the current drfficult economic circumstances.
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (contlnued) Reserves policy The chaty needs to hokl reserves for several reasons, namely: To tE able to continue to meet its obligations and deliver tts Fyogramme of activrties in the event of adverse arcumstances, such as delays or shortfalls in funding or unexpected increases in expenditure. To be able take advantage of oppnrtles as they arise. such as the ability to employ high-¢alibre people, before SFecffiG funding is in pla. In a last resort, to deal with winding-up costs and secure an orderly closure of the organisats'on. The charity is not criticalty dependent on any single funder or income stream. However, a substantial expired grant or lost funding stream woukl have a material effect on working capital. and could take between three and stx months to replace on average. To provide adequatè mitigation against such risks. and to allow a prudent margin for taknng advantage of opportunities. the trustees aim to hold resetves of between three and six months. worih of annual expendtture (excluding funded one-off activities) For 2022 the target range was £160,OCKI- £320,000. For 2023 the target range is £180,000 - £360,000, based on budgeted expenditu which reflects the Gharity'5 planned growth in activty. These assumptions and estimates are reviewed as Rainbow Migration's programme of aL#tvities develops. Rainbow Migration's reserves (as defined in the Charities SORP) as at 31 Dernber 2022 are: Unr8Stricted funds Less: b¢)ok value of fixed assets 303 {5) Reserves 298 This amount is wilhin the target range for 2023. Estimated closure costs are kept under review. On the basis that salary costs are partially funded by restricted income grants. the period of noti on our office premises licenGe is relatively short and there are no other significant future contingencies for which higher reserves are considered necessary, the trustees estimate that reserves of approximately three months. worth of annual expenditure would be sufficient to secure an orderly closu. As three months is at the lower end of the 'going concem. target range set out above. no fvrther ac*on is required.
RAIN80W MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 20221contlnued Future plans We have a new organk8ational strategy for 202>2025. In 202>24, our strategic priorities are to-. increase lived experience and invofvement in all our worf( pr¢xluce a seNice userjourney and use this to improve how service users experience of our servi5 explore what anti-racism and oppression means for Rainbow MTrgration work towards publishing and communicating our data In 2023, we will also increase our partnerships with corporate law fimis for pro bono representation of our Servi users. and Introdu wellbeing activities for our setvi users. Structure, governance and management Charity constitution and governing document Rainbow Migration CIO is a registered chanty, number 1158228. Rainbow Migration is constttuted as a Charrtable Incorporated Organisation {ClO), govemed by its CIO constitution, dated 13 August 2014 and subsequently amended. most recently at an Extraordinary General MeetirKJ on 28 January 2021 Organisational structure The Trustee Board, which Gan have between three and ten members, administers the charity. The meMr$ of the Board elect OffirS from amongst their number, namely the Chair, Treasurer and Secretary. The Board met eight times in 2022 in addition to the AGM. In addition, there is a Finance Subcommittee and a Human Resources Subcommittee. The Finan Subcommittee scrLrtinises finances more dosely and advises the Trustee Board and the Executive D1Ctor. It met on four oc¢asions in 2022 and also considered matters by telephone and email between meetings. The Human R8sources Subcommittee advises the Board and the Executive Director on any matters lating to any human resour including. staff, volunteers and trustees. It met on four occasions in 2022 and also considered matters by telephone and email between meetings. 10
RAINBOW mRATIoN RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (continued) A chief execLrtive, titled as ExertIVe Director. is appointed by the trustees to manage the day-towday op8rations of the charity. The trustees have delegated authority, wrthin limits set by them, to the Executive Director for operational matters including finance, employment and ser delFvery. The Executive Director is accountab to the Trustee Board. Leila Zadeh has been the Executive Director Sin April 2017. Decision-making Advice is given to the Trustee Board by the Executive Director and otrer staff as appropriate, eFther irKJtwdually or through the subcommittees. Decisions can be by simple majority vote of the trustees but most decisions are reached by consensus. Board meetings are generally open and are attended by the Executive Director and may be attended by other staff member5. Confidential matters are considered in closed meetings without staff present. Betrn meetings. deasions may be takn by email consultation and recorded at the next meeting. Where urgency requires it, decisions may be taken by the Chair after appropriate consuttation for ratffication at the subsequent Trustee Board meeting. Recruitment and appointment of new trustees Trustees are required to be members of the CIO. TrUStS are eleded by the Annual General Meeting. One-third of trustees serving are required to retire by rotation at the AGM (those being the longest seTving since their last appoirrtment at the date of the AGM). Trustees may be appointed by the Trustee Board to fill a vacancy bLrt their term is then only until the end of the next AGM. at which time they may stand for election. The Trust8e Board reviews its composrtion arKI skills and expertise and recruits to fill any identified gaps. Vacancies that arise are generally advertksed widely on social media and the internet and attract keen interest. Tr)ere a candidate eXptIOnal skills or expertise has already come forward, exceptionally a recruitment may take place without open advertising. After shortlisting, a tsvo-way interview takes pla and then an opportunity to obrVe a board meeting before eath SKle commits to proceed with the appointment suty'ect to due diligence. Ind5vidual members can seek nomination and election through the AGM bul all recent recruits have started in response to an identtfied vacancy and active reuuitment. At the time of the 2022 AGM, Bojana Asanovic and Jacqueline Peirce had served as trustees and offirS of Rainbow Migration and the previous organisation unincorporated association sin ele¢tÈon in 2011. Bojana stepped down as chair on 9 August 2022 and as trustee at the AGM, Jacqueline stepped down as secretary on 9 August 2022 and remaired a trustee until stepping d¥ in Decwnber 2022. We thank both Bojana and Jaffjueline as they provided an immeasurable contribution to the organisation for many years. Rainbow Migration would not be the c>rganisation it is today wrthout their dedication, insight and wisdom. 11
RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2022 (continued) Scott Addison was elected as the new thair and Charles Bishop as the new secretary 9 August 2022. As part of trustee SucS1on planning, an open rUitMent was hetd to recruit a lawyer wth exFerience in asylum law to join the Trustee Board. This prO$S resulted in the successful appointment of Hussein Said to the Board in early 2023. At the time of writing, the Trustee Board are reclI1ng one or two more trustees, with particular. but not exclusive, focus on encouraging applications from LGBTQI+ peOe with lived experien of the asylum system, trans individuals or people with skills in service user involvement. safeguarding. ICT and dvjital. or anti4acism. Induction and training of new trustees New trustees are wovided wilh numerous resources, induding from the Charity Commission, and training on good govemance, the duti8s of a trustee and charity finance. Trustees are also given training on safeguarding. cyber-security and data protection in addition to key documents such as the constitution and organisational policies. Other training is provided as required on a case-by-case basis depending on the experien ofthe trustee. A'buddying up. system wtth an existing trustee is offered to incoming trustees, and this is encouraged for those for whom this Is their first time serving as a trustee. IrKluction meetings wtth Rainbow MKJration staff are arranged to ensure new trustees urvjerstand all asK*cts of the operation and service dèlivery of the charity. Statement of Trustees, Ilesponsibilities The trustees are responsible for preparing their annual report and the financial statements in accordance with applicab law and Unrted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to Prepa financial ststements for each financial year which give a true and fair view of state of affairs of the Chantab incorporated organisation {CIO) and of the incoming OU$ and application of resour, including the income and expenditure, of the CIO for that period. In preparing those financial statements. the trustees are required to.. select sultae accounting policies and then apply them consistently observe the methods and prtnciples in Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charf(ies preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (kn Charities SORP,) make judgements and estimates that are reasonab and prudent prepare the financial ststements on the going concem basis unless it is inappropriate to presume that the CIO will continue in operatffi. 12
RAINgOW MIGAATrON RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 20221continuodl The trustees are ponSIble for keeping ad4uate luntIng records that disclose th reasonable accuracy at any lime the financial FXJSrtion of the CIO and enable them to ensure that the financial statements comply hth the charit Act 2011 and the Charities SORP. They are also re¥nsible safeguarding the assets ofthe CIO and hen for takn'ng reasonable steps for the prevenb)n and detectKJn of fraud other irregularibes. By order of the board tt Addison Chair 1 August 2023 13
MIGRATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION l pOrt to the trustees on my examination of the accourrts of the atx)ve Charttable Incorporated Organisation (CIO) for the year ended 31 December 2022 set out on pages 15 to 25. Responsibilities and basis of report As the trustees of the CIO. you are responsibte for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the CIO'S accounts carried out under section 145 of the Act and in carying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Ad. Independent examinerfs statenlent The CIO'S gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualrfFed member of the Institute of Chartered Accountants in England and Wales. 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.. accounting records were not kept as required by section 130 of the Act. or 2. the accounts did not aG¢ord wtth the accounting records.. or 3. the accounts did not comply with the applicable requiremerrts Conrning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008. other than any requirement that the accounts gNe a 'true and fairf view, which is not a matter considered as part of an independent examination. I have no concems 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 proper understanding of the accounts to be reached Andrew Nicholas lrffe Nicholas Cliffe &Co. Limited Chartered Accountants Mill House Mill Court Great Shelford Cambridge CB22 5LD 1 August 2023 14
RAINBOW MIGRATION RAINBOW MIGRATION STATEMENT OF FINANCIAL ACTivmES YEAR ENDED 31 DECEMBER 2022 Rest- ricted Unrest- rictsd 2022 Totsl Rest- rlcted Unrost- ricted 2021 Total Nots Income from.. Donalions and legacies Charilable activities Inveslments 115.405 115,405 2.307 148,310 150,617 165.708 2C.732 372.440 200,750 114,990 315,740 1,447 1,447 263 263 Total 165,708 323.584 489,292 203,057 263.563 466,620 Expenditure on: Raising funds Charitable activities 556 556 390 396 230,270 331.615 561,885 149,922 245,919 395.841 Total 230,270 332,171 562.441 149,928 246,309 396,237 Net Income 11 {64,W) (8,587) (73.149) 53.129 17,254 70,383 Transfers beeen funds 10 Net movement in funds (64.562) (8.587) (73,149) 53,129 17,254 70,383 Reconciliation of funds: Funds at start of year 99.877 311.391 411,268 46,748 294.137 340,885 Funds at end of year 35,315 302.804 338,119 99,877 311.391 411,268 15
AAINBOW MIGRATION RAINBOW MIGRATION BALANCE SHEEr 31 DECEMBER 2022 Rest- Unrest- rictod rlcted 2022 Total Rest- Unrest- rfcted rlcted 2021 Total Fixed assets Tangible ass8ts 5.161 5,161 4,983 4,983 Current assets Debtors Cash at bank and in hand 58.853 58.853 35.315 258.175 293,4] 47,500 52,834 100,334 52.377 267,347 319.724 35,315 317.028 352,343 99.877 320,181 420,058 Credltors Amounts fallin9 due within one year {19.385) (19,385) (13,773) (13,773) Not current assets 35,315 297,643 332.958 99,877 306,408 406,285 Net assets 35,315 302,804 338,119 99,877 311,391 411,268 The funds of the charity Restricted income funds Unrestricted funds 10 35,315 35,315 302,804 302.804 99,877 99,877 311,391 311,391 Total chaiity funds 35,315 302.804 338.119 99,877 311.391 411,268 Approved by the Trustees arKI srgned on their behall by Michael Egan Treasurer 1 August 2023 16
BAINBOW MIGRATION RAINBOW MIGRATION STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2022 Note 2022 2021 Cash flows from operating activities: Net cash providedl(us8d) by operating activities 11 (22,915) {922) Cash flows from invosting activilies: Purchase of fixed assets (3.319) (2.706) Net cash provid8dl(used) by investing activities (3,319) (2.708) Change in cash and equivalents in the year (26,234) {3,628) Cash and cash equivalents at start of year 319,724 323,352 Cash and cash equivalents at ond of year 293,490 319,724 17
AAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEIAENTS YEAR ENDED 31 DECEMBER 2022 1. Accountlng policies Basis of preparing the financial statements Th8 financial statements have been prepared under the histortcal cost convention and in accordan with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wÉth the Financial Reporting Stsndard applicable in the UK and Rewblic of Ireland (FRS 102) (Yhe Charibes SORP,). Having reviewed the finanual p)sition and future plans for the charity, the trustees have identffied no material UnrtaIntieS related to events or conditions that cast significant doubt on the ¢hartty's abilty to continue ts activities for the foreseeable future. Accordingly, they corrtinue to adopt a going concern basis in preparing th8 financial statements. The charity is a pU1C benefrt entty as defined in FRS102. Income All income is recognised in the Statement of Financial AGtiVFknes once the charity has entitlement to the funds, it is probable that the income will be received and the amount ¢an be measured reliably. Expendtiu Liabilrties are r8cognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic beneffts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. 14lthere costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Tangible fix8d a&sets DeprecAation is provided at the follwng annual rate? in order to vnite off tsach a88et over its estimated useful lrfe: Computer equipment- 33% on ¢051. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds Can only be used for parti¢ular restrii*ed purposes within the objects of the Charity. Restrictions arise when SpeCffj by the donor or Vrtn furKls are pised for particular restricted purposes. Further explanation of the nature and purpose of each furKI is inGluded in the notes to the financial ststements. 18
RAINBOW ill MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMEKfs (continued) YEAR ENDED 31 DECEMBER 2022 2. Donations and legacies Unrest- 2022 Totsl Unrest- ricted ricted 2021 Total Donations Legacies Fundraising events CoronaviNs Job Retention Sdleme 108.112 108,112 5.000 5.000 2,293 2,293 2,307 143,479 145,786 1,537 1,537 2.222 2.222 1,072 1.072 115,405 115,405 2,307 148.310 150,617 3. Income from charitable activities Rest- Unrest- ricted ricted 2022 Total Unre$t- ricted 2021 Total rfcted Grants.. A B Charitable Trust Allen & Overy Foundation Barrow Cadbury Trust Ben & Jerry's Foundation Ben & Jerry's Foundation (Covid-19) Chris Graham-Bell Charitable Trust 30,C(Jo Founders Pledge Giveout Justice Together The Law Society Charity Lloyds Bank Foundation for England & Wales The National Lottery Communty Fund Oak Foundation Paul Hamlyn Foundation Trust for London Trust for London (London Community Response Fund) The Tudor Trust The Tudor Trust (Wellbeing) U.S. Department of State (Julia Taft Grant) Other grant funders 24,200 24,2CM) 4,000 4.000 25,000 25.000 25,000 5.000 15,000 20,000 20,000 25.000 25,000 25,000 5,000 15,000 30,000 1,000 15.568 67,000 35,000 4.748 27.250 15.568 67,000 4.748 35,000 27.250 10.000 10.000 18,750 55,000 18.750 55.000 60.000 60.ocN) 43,750 50,000 43,750 30,000 30.000 33,333 33,333 2.000 2,000 25,000 25,000 165,708 200,768 366,478 200,750 113.333 314,083 2,475 2.475 3.489 3,489 Consultancy fees Training and presentation fees 1.657 1,657 165.708 206,732 372.440 200,750 114.990 315,740 19
RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEmE1s (conllnued) YEAR ENDED 31 DECEMBER 2022 4. Income from investsnents Rest- Unrest- ri¢ted ricted 2022 Total Unrest- rlcted 2021 Total ricted Depostt account interest 1,447 1.447 263 263 1,447 1,447 263 263 S. Expendlture on charitable activities Rest- Unre$t- ricted ricted 2022 Total Rest- riGted Unrest- rictsd 2021 Total Staff costs Legal consultancy fees Other consultancy fees Rent and utilities Travel Volunteer costs Insuran Telephone IT costs Website development Interpreting, translation and subtiNing 3,678 Printing, postage and supplies 32 Small equipment and maintenance Support groups and other meetings Campaigning Publicity Training and vlfare Recruitment costs conferen fees Subscriptions and affiliations Sundries Independent examination fees Payroll serViS Other govemance costs Bank charges Depreciation 187.282 247.365 434,647 120,579 174,319 294,898 10.600 1.000 11,600 3.990 3.990 21.433 31,789 430 430 25 25 1.079 1.833 1.331 1,348 9.901 10,793 11,837 11,837 4,553 1,120 1.242 1,328 18.407 22.392 238 18.407 33.381 10.989 10.356 779 556 1.903 1,160 1.923 10,064 1.939 2.479 11.967 754 17 892 5.572 1,541 941 1.022 5,751 9.250 1.573 1.628 3.205 11,928 11,460 7,975 1.916 493 2.078 39 830 553 1.213 150 3.141 4,553 28 120 1,092 1,122 1,328 2.183 6,177 11,460 2.390 3,590 4.082 2,75g 570 1,679 452 816 396 3,590 6,082 2.759 570 1,679 457 816 396 5,585 1.915 52 2.078 39 830 553 1,213 150 2,824 441 18 132 2,556 150 2,556 317 230.270 331.615 561.885 149,922 245,919 395,841 20
RAINBOW MIGAATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2022 6. Trustees and employees No trustees 1Ved any remuneration or other beneffts in 2022 (2021: none). Expenses amounting to £620 (2021: £nil) were reimbursed to, or paid to third parties on behalf of, five trustees (2021: none) in respect of travel, Subsisten and training. One employee reiVed emoluments within the range £60.000-£70.000 in 2022 (2021: none). The average monthly number of employees during the year (full time equivalent) was as follows- 2022 2021 ExecLrtive d1ctor Asylum seeker support Legal and policy Campaigns and communications Operats'ons and administration 10.2 7. Tangible fixed assets Computer5 Cost: At 1 January 2022 Addrtions 10,887 3,319 At 31 December 2022 14,206 Depreciation: At l January 2022 Charge for the year 3.141 At 31 Drnber 2022 9,045 Net book value= At 31 December 2022 5,161 At 31 December 2021 4,983 21
RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEPAENfs (conllnued) YEAR ENDED 31 DECEMBER 2022 8. Debtors 2022 2021 Grants recervable Sundry debtors Prepayments 30,677 14,407 13.769 80,833 9,601 9,900 58,853 100,334 9. Creditors 2022 2021 Trade ¢ditorS Taxes and soaal security Accrued expenses 8.184 10,334 4,888 8,009 876 19,385 13.773 10. Movements on restricted funds 1Jan 2022 Income Expend 4ture 31 Doc 2022 2022.. Barrow Cadbury Trust Ben & Jery's Foundation B6ttef Bankside Chris Gfaham-Bell Charitable Trust justi Together The Law Society Charity The National Lottery Communty Fund Protect LGBTQl+ Lives Trust for London Trust for London (London Community Response Fund) The Tudor Trust (Wellbeing) U.S. Department of State (Julia Taft Grant) 25.000 (25,000) (27,389) {123) 30,000 (28,752) 67.000 (83,549) 4.748 (2.814) 10.CrfJO (10,cJ)o) (2,751) (32,286) (15,02n 41.286 123 1.250 25.554 13,897 2,498 9,005 1,934 2,751 13.886 15,027 22.500 4,100 (79) (2,500) 1,921 1.960 4.460 99,8TI 165.708 (230,270) 35,315
RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS Iconlinued) YEAR ENDED 31 DECEMBER 2022 10. Movements on restricted funds (conlinued) 1Jan 2021 Income Expend 31 Dec -iture 2021 2021: Barrow Cadbury Trust Ben & Jery's Foundation Ben & Jery's Foundation (Covi&19) Better Bankside Chris Graham-Bell Charitabte Trust Council of Europe Justice Together LGBT+ Futures Intersections Fund LGBT+ Futures.. National Emergencies Trust FurKI Lloyds Bank Foundation for England & Wales Protect LGBTQl+ Lives Trust for London Trust for London {Lond¢ Community Response Fund) Th8 Tudor Trust (Wellbeing) 25,000 (25,000) 25,000 (8,708) 41,286 (5.000) 24.994 123 123 1,250 15,000 (13,750) (6) (9,446) 25,554 (1,467) (624) 35,CM)O 1.467 624 8,990 {8,990) 450 10,094 2.307 (6) 43.750 (39.958) 50.IY)0 (34,973) 2,751 13,886 15,027 (2,000) 46,748 203.057 (149,928) 99,877 The restricted funds are for the following purFoses: Barrow Cadry Trust: towards th8 Executive Directorfs salary for policy and campaigning work (£50,000 over two years from January 2021). Ben & Jerry's Foundation: for creating an LGBTQI movement for immigration and detention refomi (£50,000 over Iwo yoar3 from July 2020). Ben & Jerry's Foundation (Covid-19): towards saLgries to meet increased demand for our supwl service. Better Bankde. to fund the purchase of a new laptop, rèfreshments for support group meetings and Zoom licenses (£644 over one year from November 2019). Chris Graham-Bell CharItae Trust towards the salary of an LGBTQl+ Asylum Se8k8r Support Worker (£80.OCK) over three years from February 2021). Council of Europe: for counselling to assist wtth the mental health needs of LGBTI asylum seekers in the UK whose needs have been exacert)ated by the Cowd-19 pandemic (£4.000 over three months from September 2020). 23
RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMEKfs (contlnued) YEAR ENDED 31 DECEMBER 2022 10. Movements on restricted funds (continued) Justi Together. to use evidence from LGBTQl+ immigration advice for influencing work to improve the asylum and immigration system (£2CMJ.000 over three years from June 2021). The Law Society Chaiity: towards the salary costs of a Legal Officer (£4,748 over one year from May 2022). LGBT+ FLrtures Intersections Fund". for a support group for LBTQI+ women seeking asylum (£2,160 over one year from April 2020). LGBT+ Futures: National Emergenaes Trust Fund.. for the purchase of six laptops to ensure better data secunty as Rainbow Migration dèliver service5 remotsly (£4,914 over six months from October 2020). Uoyds Bank Foundation for England & Wales.. to%rdS the salaries of support workers and associated costs (£74,949 over three years from May 2018). The National Lottery Communty FurKI: towards the salary ¢osts of a Legal and Support Services Assistant and a Support Services Manager (£10,000 over 6 months from June 2022). Protect LGBTQl+ Lives: appeal taund)ed in December 2020 in order to run communications campaigns to make the public and the LGBTQI+ Community aware that the safety of LGBTQl+ people is under threat provide evidence that demonstrates how imwrtant the right to asylum is build allian$ with refugee and LGBTQl+ organisations lo push back against these threats in a strong and united way Trust for London: towards advi and wlicy-change work to SUPFK)rt LGBTQl+ asylum seekers {£128,000 over three years from jur 2019). Trust for London (London Communty Responsè Fund)." tcwards costs related to service provision and preparation for ¢)ffi¢e-based working (£50,000 over one year frryn April 2021). The Tudor Trust (Wellbeing): to support staff. volunteer and trustee wellbeing (£2,000 for each of the years 2021 and 2022). U.S. Department of State (Julia Taft Granl)". to txovide LGBTQl+ asylum seekers in the United Kingdom with access to qualty and specialised legal infomiation on the asylum process ($25.CKX) over one year from October 2022). 24
RAINBOW MIGRAMON RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS {¢ontlnued) YEAR ENDED 31 DECEMBER 2022 11. Net cash provided by l (used In) operating actFvltles 2022 2021 Net income for the year Adjustments for. Depreciation Decreasel{increase} in debtors Increasel(decrease) in creditors (73,149) 70,383 3,141 41.481 5,612 2.556 (78,760) 4,899 Net cash providedl(used) by operating activities (22,915) (922) 25