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← Rainbow Migration

2023-12-31-accounts

E-Sign ID: 6f9d0d18-72b2-479e-ad22-84646519d353

RAINBOW MIGRATION

(Registered Charity number 1158228)

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

E-Sign ID: 6f9d0d18-72b2-479e-ad22-84646519d353

RAINBOW MIGRATION CONTENTS YEAR ENDED 31 DECEMBER 2023

Page
Charity details 1
Annual report 2-17
Independent examiner’s report 18
Statement of financial activities 19
Balance sheet 20
Statement of cash flows 21
Notes to the financial statements 22-30

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RAINBOW MIGRATION CHARITY DETAILS YEAR ENDED 31 DECEMBER 2023

Registered charity number: 1158228

Trustees: Christopher Scott Addison (Chair) Charles Bishop (Secretary) Michael Egan (Treasurer) Emma Finch Usman Gul (resigned 1 May 2024) Alexander Lyons (appointed 18 September 2023) Ilaria Michelis (appointed 18 September 2023) Hussein Said (appointed 16 February 2023) Kiki Banadzem (resigned 24 April 2023, reappointed 27 March 2024) Dr. Eddie Bruce-Jones (resigned 18 September 2023) Hadeel Omara (appointed 10 July 2024) Tanishtha Sen Gupta (appointed 17 July 2024) Executive Director: Leila Zadeh Registered Office: 7-14 Great Dover Street London SE1 4YR Bankers: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Independent Examiner: Andrew Nicholas Cliffe Nicholas Cliffe & Co. Limited Chartered Accountants Mill House Mill Court Great Shelford Cambridge CB22 5LD Regulator: Office of the Immigration Services Commissioner 21 Bloomsbury Street London WC1B 3HF Registration number: N201700019

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023

Introduction

The trustees present their annual report for the year ended 31 December 2023.

Objectives and activities

The objectives of the charity in summary are to promote for the public benefit:

We aim to achieve that by:

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

The significant activities in pursuit of our aims and objectives in 2023 remained as:

Our overall organisational goals and outcomes are set out in our strategy for which we develop an operational plan each year. The management team and trustees assess progress against the operational plan at the end of each quarter. We assess success by monitoring and evaluating our work in a range of other ways as well. Tools include:

In administering the charity, the trustees have complied with the duty under section 17(5), Charities Act 2011, to have regard to the public benefit guidance issued by the Charity Commission.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Achievements and performance

Highlights

2023 marked a significant milestone for us as we proudly celebrated three decades of supporting LGBTQI+ through the asylum and immigration system. We marked our 30[th] anniversary through a range of activities including publishing a historic archive, interviewing our founders, staff and former service users, and hosting a celebratory event with our long-term partners Linklaters.

However, it was another overwhelmingly challenging year for LGBTQI+ people seeking asylum. The roll out and announcement of more regressive asylum policy and legislation such as the Nationality and Borders Act, the Illegal Migration Act, forced bedroom sharing in hotels and Rwanda policy caused disproportionate harm to the people we support, on top of a dehumanising media narrative towards trans and nonbinary people.

In the face of an increasingly toxic environment, we have still managed to celebrate the wins. Moments we are particularly proud of in 2023 include:

We began delivering our 2023-2025 organisational strategy which has a strong focus on lived experience involvement and anti-racism and anti-oppression, and aims to publicise and communicate more of our unique data on LGBTQI+ people’s experiences of the UK asylum and immigration system.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

We started working with Experts by Experience Employment Initiative, and since then we have seen an increase in the numbers of people with direct experience of the UK asylum or immigration system applying for staff vacancies. We continued work to establish a Refugee Advisory Panel made up of people with lived experience to feed directly into our management team and to inform our strategic and operational activities. Some work on anti-racism and data was postponed to take place in 2024 because of the need to focus our existing capacity on responding to the worsening external environment.

In 2023, we supported 466 LGBTQI+ people seeking asylum. This has increased by more than 25% since 2022. Over 85% of the people we supported accessed both our legal service and our support services.

Legal service

Legal advice on applying for asylum based on being LGBTQI+

We continued delivering free and confidential legal advice to LGBTQI+ people seeking asylum. From August 2023, the nature of advice we provide shifted whereby we needed to provide more complex, in-depth advice. At the same time, we experienced a sharp increase in demand because of the government’s push to clear its backlog of asylum claims. The Home Office rapidly increased the amount of asylum interviews it undertook and reduced the length of interviews. Because of the overwhelming shortage of legal aid lawyers, in many cases we provided more substantive and ongoing advice for people who faced the inconceivable challenge of presenting their cases, and proving they are LGBTQI+, without a lawyer. We contracted a selfemployed barrister part-time on a temporary basis to help meet the increased demand.

During 2023:

Feedback on the asylum legal advice service remains consistently positive:

“Thanks a lot, [Legal Officer]. You explained the whole asylum process to me in a very understandable way. I am very glad that there are such kind people like you and organizations like yours”.

“Thank you so much, it was helpful information to get and what I should do for the next step, there are information I didn't know until today. “

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

We continued working with our long-term pro bono partner Linklaters whereby we train them on LGBTQI+ asylum and they represent some of our service users. We also commenced pro bono partnerships of the same nature with Willkie Farr & Gallagher, Stephenson Harwood and DLA Piper. We have developed these partnerships in response to the ongoing legal aid crisis. The reduction in availability of legal aid lawyers acutely impacts LGBTQI+ people. This is because of insufficient expertise among lawyers in LGBTQI+ asylum and because LGBTQI+ people must prove they are LGBTQI+ to be granted asylum. This requires lawyers to invest time in building a relationship of trust, meaning these claims are often complex, time-intense and less financially viable for legal aid lawyers. This makes it extremely difficult to secure quality legal representation for LGBTQI+ people. As such, we are very grateful to our pro bono partners who secure lifechanging results for LGBTQI+ people seeking asylum.

Legal advice for LGBTQI+ people making a partnership application

We are grateful for the ongoing and dedicated commitment of the volunteer lawyers who delivered advice on partner and spouse visas. This service supported 71 people in 2023.

Support service

Our support service continued to provide emotional and practical support to help LGBTQI+ people overcome the many complex challenges they face when going through the asylum system. We delivered one-to-one emotional support, facilitated men’s, women’s and trans support groups and wellbeing activities, and undertook casework to help people access safe accommodation, health services and other support.

During 2023:

Case study - providing holistic emotional and practical support to LGBTQI+ people seeking asylum

A is a Deaf, non-binary lesbian from the Middle East, who uses she/her pronouns. She came to us shortly after arriving in the UK as she was facing significant homophobic abuse and violence in asylum accommodation.

Following our advocacy and help from a lawyer that we secured for her, she was moved to safe, accessible housing. We referred her to a quality legal aid immigration lawyer for representation in her asylum claim.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Following this, we provided A with ongoing casework advice and support towards understanding and building confidence in her gender identity. We supported her to access trans healthcare, disability services, and educational services to start learning British Sign Language. We also provided one-to-one emotional support throughout her asylum claim.

A and her partner attended London Pride and London Trans Pride with us. They told us this was the first time they had felt celebrated for their relationship and gender identities.

We supported A with essential items. We bought her a phone and topped it up with data, so that she could access our services and communicate with her community via sign language.

We provided her with a support letter outlining our engagement with her, to be used as evidence in her asylum claim. Within the letter, we advocated for her to be granted refugee status without the need for a substantive interview, as she would not have had access to an interpreter in her first (sign) language, so would not have been able to communicate her case clearly in an interview.

In November 2023, she was granted refugee protection in the first instance without the need for a substantive interview.

Influencing

Our areas of focus for influencing are immigration detention, decision-making in LGBTQI+ asylum claims and accommodation because these areas acutely impact LGBTQI+ people. The announcements in 2023 of yet more cruel asylum policies and legislation further underlined the need for our influencing work to improve policy and practice to meet the needs of LGBTQI+ people seeking asylum, and that we must undertake influencing work reactively and proactively.

Immigration detention

We continued running our No Pride in Detention campaign calling for an end to the detention of LGBTQI+ people and a time limit on all immigration detention. We continued to work with a Campaigns Advisory Group made up of LGBTQI+ people with lived experience of the asylum system to help plan and evaluate the campaign. The Group were also very involved in campaign delivery, including speaking at or chairing events, creating online content, and writing blogs/articles.

In 2023, our focus was on building the campaign offline in communities as well as recruiting people digitally. We held campaign film screenings with panel discussions and/or Q&As at the London LGBTQ+ Community Centre, the Ledward Centre in Brighton, the Queer Migrant Pride Fest, and in Ben & Jerry’s Soho Scoop Shop during Pride Month. We also took part in panel discussions at the Liberal Democrat conference and the NEU International Solidarity Conference. Staff promoted the campaign at London Pride, as well as supporting a coalition member to promote it at Brighton Trans Pride and some individual supporters to promote it at Hereford Pride.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

By the end of 2023, almost 5,000 people had signed a digital handraiser opposing LGBTQI+ detention and 29 organisations (of which 24 are LGBTQI+) had joined the campaign coalition, supporting the campaign in a range of different ways.

On the parliamentary side of the campaign, we prepared a briefing on LGBTQI+ detention for use with MPs and Peers, and met with parliamentarians and policy staff from the Labour, Conservative, Liberal Democrat and Green parties to discuss ending LGBTQI+ detention.

We also worked with Olivia Blake MP to co-ordinate a cross-party letter to the Immigration Minister on LGBTQI+ detention, securing 52 signatures from MPs and Peers in 7 political parties.

Decision-making in LGBTQI+ asylum claims

We undertook work to improve decision making in LGBTQI+ asylum claims.

When the Home Office shortened substantive asylum interviews as part of its efforts to bring down the numbers of people waiting for decisions on their asylum claims, we raised in meetings with them that our service users were being refused asylum because they weren’t given enough time to explain their claims. We collated case studies for use as evidence for our partner organisation the Immigration Lawyers Practitioners Association (ILPA) to send to the Home Office. Following ILPA’s engagement with the Home Office on this issue, people should now be asked if they need more time or a supplementary interview. These supplementary interviews are being arranged but ILPA have identified some subsequent issues, including interviewers being different across different days, with the possibility of inconsistencies arising across the two days.

We made a submission to the inspection of asylum casework by the Chief Inspector of Borders and Immigration. The inspection report recommended that the Home Office collect data on protected characteristics, in line with our submission.

We continued to work with a group of European partners towards getting UNHCR to update their guidelines on LGBTQI+ asylum claims in relation to credibility assessment. We are organising a conference with them to take place in September 2024 in Amsterdam, which will have a speaker from UNHCR headlining the event, and a range of submissions from a diverse range of academic partners. Funding to enable participation of presenters is being prioritised for people with lived experience and people travelling from outside of Europe, in addition to those in need of financial support.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Accommodation

In mid-2023, the government introduced a new policy of hotel maximisation, forcing people accommodated in hotels to share bedrooms. As a result of this policy, many LGBTQI+ people are being verbally, physically, and sexually abused. This is in addition to the general LGBTQI-phobic harassment that takes place in shared asylum accommodation. We produced a policy briefing with case studies of how this policy puts LGBTQI+ people at risk and submitted it to the inspection of contingency asylum accommodation by the Independent Chief Inspector of Borders and Immigration and MPs tabled parliamentary questions on the back of it.

Illegal Migration Act

We contributed to a joint parliamentary briefing by a large coalition of civil society organisations on the Illegal Migration Bill. We also ran an urgent campaign action asking supporters to lobby their MP to support a Lords amendment to the Illegal Migration Bill, which would have prevented LGBTQI+ people being sent to countries that are not safe for them. More than 800 people contacted their MP over the weekend ahead of a Monday debate, and although the amendment did not pass it drew support from across political parties and the points our supporters made were raised throughout the debate.

After the Bill passed into law, we provided a witness statement for the Northern Ireland Human Rights Commission (NIHRC) challenge to the Illegal Migration Act 2023 by way of judicial review. We are pleased that the challenge has since been successful and that many of the arguments we raised about the detrimental impact of the IMA were reflected in the judge's findings.

When the government tabled secondary legislation to add India and Georgia to the list of ‘safe’ countries (as allowed under the Illegal Migration Act), we published a joint briefing with ILA to try to stop passage into law, and ran a campaign action for our supporters in January 2024.

Rwanda

We continued to raise our deep concern about plans to forcibly send people seeking asylum to Rwanda, and repeatedly warned that Rwanda is a country where LGBTQI+ people face abuse, violence and discrimination.

We worked with a small group of partners to draft statement which secured signatures from 128 organisations following the Supreme Court ruling that the Rwanda plan was unlawful.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

When the Safety of Rwanda Bill was tabled, we made a joint submission with JCWI to the Joint Committee on Human Rights. We also provided LGBTQI+ specific content to the submission by Public Law Project to the House of Lords International Agreements Committee into the treaty with Rwanda. Their subsequent report noted that the government plans to safeguard LGBTQI persons were "vague". In addition, we sent a briefing to Baroness Lister, who mentioned LGBTQI+ people and Rainbow Migration during a House of Lords debate on the Rwanda treaty.

Communications

We continued to regularly share key messages on LGBTQI+ asylum and promote positive LGBTQI+ stories via our website and our social media channels and worked with a network of media professionals to ensure widespread coverage of these messages in mainstream and LGBTQI+ media. Our messages were widely featured in LGBTQI+ and mainstream media over 120 times including in Attitude Magazine, GAY TIMES, Pink News, The Times, Sky News, Metro and The Guardian. This also includes several pieces where we supported our current and former service users to share their stories.

We sent a survey to our newsletter subscribers in December 2023 and an overwhelming 90% of respondents said they felt positive or really positive about our communications throughout the year.

Training and capacity building

We delivered training to build the capacity of others and to raise awareness and improve understanding of LGBTQI+ asylum.

Our legal service team provided training on LGBTQI+ asylum claims to our pro bono partners Linklaters and Stephenson Harwood.

Our support services team provided training to British Red Cross, RAIS Lancaster, Harbour Project and Positive East.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Fundraising activities

Rainbow Migration secured funding from a variety of sources. We secured new grants from the following new and existing funders:

Barrow Cadbury Trust The London Community Foundation Ben & Jerry’s Foundation The National Lottery Community Fund: Chris Graham-Bell Charitable Trust RC England Wide City Bridge Foundation The Southall Trust Esmée Fairbairn Foundation Trust for London The Henry Smith Charity The Tudor Trust John Ellerman Foundation Unbound Philanthropy Leigh Trust

We are also pleased to record our grateful thanks to our continuing grant funders during the year, namely:

A B Charitable Trust Paul Hamlyn Foundation Chris Graham-Bell Charitable Trust The Tudor Trust Justice Together U.S. Department of State Lloyds Bank Foundation for (Julia Taft Grant) England & Wales

We have a fundraising strategy in place for 2023-2025 which outlines a set of objectives and activities for how we will secure the income we need. In 2023 our income objective was £760,000, an increase of 53% from £497,000 in 2022. Actual total income for 2023 was £833,000, exceeding an already ambitious target by £73,000. This excellent outcome is a tribute to the generosity of our funders and donors, and also shows the direct benefit of employing a full-time Philanthropy Manager.

We received donations from individuals and groups, including fundraising events organised by supporters of the charity, amounting to £100,000. Much of this generous support was unsolicited. We also received donations of £60,000 from law firms and other commercial organisations, and subscriptions from Friends and Members totalling £8,000.

Rainbow Migration does not use any professional or third party services for public fundraising.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Financial review

Rainbow Migration’s income and expenditure for the year, and its retained funds at the end of the year, may be summarised as follows:

2023 2022
£’000 £’000
Income:
Grants (restricted) 373 166
Grants (unrestricted) 285 200
Donations, legacies and other 175 131
_____ _____
833 497
Expenditure (675) (570)
_____ _____
Net income 158 (73)
Funds at start of year 338 411
_____ _____
Funds at end of year 496 338
===== =====
Restricted funds 127 35
Unrestricted funds 369 303
_____ _____
496 338
===== =====

Our 2023 income shows an increase of 67% over 2022 due to considerable successes in our fundraising (see ‘Fundraising activities’ above). Increased income was needed in order to sustain the expansion in services provided by a larger staff team, begun in 2022 with continued growth into 2023. In particular, we were able to maintain the asylum legal service at a time of unprecedented demand and increase the hours of the self-employed barrister in 2024 (see ‘Legal service’ above). The financial outcome for the year, a net surplus of £158,000 (2022: net deficit of £73,000) has allowed us to build up reserves that were spent down in 2022 as planned.

The trustees regard the financial situation as at the end of 2023 as satisfactory, with reserves in the upper half of the agreed policy range (see below). Fundraising to sustain the bigger organisation will be challenging, and we remain grateful to all of our funders, donors and supporters for continuing to support Rainbow Migration and our service users in the current difficult economic circumstances.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Reserves policy

The charity needs to hold reserves for several reasons, namely:

The charity is not critically dependent on any single funder or income stream. However, a substantial expired grant or lost funding stream would have a material effect on working capital, and could take between three and six months to replace on average. To provide adequate mitigation against such risks, and to allow a prudent margin for taking advantage of opportunities, the trustees aim to hold reserves of between three and six months’ worth of annual expenditure (excluding funded one-off activities). For 2023 the target range was £180,000 - £360,000. For 2024 the target range is £200,000 - £400,000, based on budgeted expenditure which reflects the charity’s planned growth in activity. These assumptions and estimates are reviewed as Rainbow Migration’s programme of activities develops.

Rainbow Migration’s reserves (as defined in the Charities SORP) as at 31 December 2023 are:

Rainbow Migration’s reserves (as defined
2023 are:		 in the Charities S
£’000
Unrestricted funds 369
Less: book value of fixed assets (4)
_____
Reserves 365
=====

This amount is within the target range for 2024.

Estimated closure costs are kept under review. On the basis that salary costs are partially funded by restricted income grants, the period of notice on our office premises licence 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 closure. As three months is at the lower end of the ‘going concern’ target range set out above, no further action is required.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

Future plans

We will continue fulfilling our 2023-2025 organisational strategy. Alongside our core activities, our future plans under this strategy include:

The relentlessly challenging environment has required us to review and reassess our resources, capacity and priorities going forwards to ensure we are best equipped to respond to policy and legislative changes. In January 2024, we held a strategic meeting to take stock and decide how we respond. As at the date of this report, the trustees have decided that we should increase our service delivery and influencing capacity to meet the plethora of additional needs and risks that the asylum system now presents for our service users.

Structure, governance and management

Charity constitution and governing document

Rainbow Migration CIO is a registered charity, number 1158228.

Rainbow Migration is constituted as a Charitable Incorporated Organisation (CIO), governed by its CIO constitution, dated 13 August 2014 and subsequently amended, most recently at the Trustee Board meeting held on 8 August 2024.

Organisational structure

The Trustee Board, which can have between three and ten members, administers the charity. The members of the Board elect officers from amongst their number, namely the Chair, Treasurer and Secretary. The Board met five times in 2023 in addition to the AGM.

In addition, there is a Finance Subcommittee and a Human Resources Subcommittee. The Finance Subcommittee scrutinises finances more closely and advises the Trustee Board and the Executive Director. It met on three occasions in 2023 and also considered matters by telephone and email between meetings. The Human Resources Subcommittee advises the Board and the Executive Director on any matters relating to any human resources including, staff, volunteers and trustees. It met on five occasions in 2023.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

A chief executive, titled as Executive Director, is appointed by the trustees to manage the day-to-day operations of the charity. The trustees have delegated authority, within limits set by them, to the Executive Director for operational matters including finance, employment and service delivery. The Executive Director is accountable to the Trustee Board. Leila Zadeh has been the Executive Director since April 2017.

Decision-making

Advice is given to the Trustee Board by the Executive Director and other staff as appropriate, either individually 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 members. Confidential matters are considered in closed meetings without staff present. Between meetings, decisions may be taken by email consultation and recorded at the next meeting. Where urgency requires it, decisions may be taken by the Chair after appropriate consultation for ratification at the subsequent Trustee Board meeting.

Recruitment and appointment of new trustees

Trustees are required to be members of the CIO. Trustees are elected by the Annual General Meeting. One-third of trustees serving are required to retire by rotation at the AGM (those being the longest serving since their last appointment at the date of the AGM). Trustees may be appointed by the Trustee Board to fill a vacancy but their term is then only until the end of the next AGM, at which time they may stand for election. The Trustee Board reviews its composition and skills and expertise and recruits to fill any identified gaps. Vacancies that arise are generally advertised widely on social media and the internet and attract keen interest. Where a candidate with exceptional skills or expertise has already come forward, exceptionally a recruitment may take place without open advertising. After shortlisting, a two-way interview takes place and then an opportunity to observe a board meeting before each side commits to proceed with the appointment subject to due diligence. Individual members can seek nomination and election through the AGM but all recent recruits have started in response to an identified vacancy and active recruitment.

At the time of the 2023 AGM, Eddie Bruce-Jones had served as trustee of Rainbow Migration since his election in 2014. Eddie therefore stepped down as trustee at this AGM. We thank Eddie for his many years of dedication, insight and wisdom.

As part of trustee succession planning, an open recruitment was held in 2023 to recruit two trustees with a focus on encouraging applications from LGBTQI+ people with lived experience of the asylum system, trans individuals or people with skills in service user involvement, safeguarding, ICT and digital, or anti-racism. This process resulted in the successful appointment of Ilaria Michelis and Alexander Lyons in September 2023.

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

As at the date of this report, the Trustee Board are onboarding two new trustees, selected following a recruitment process for LGBTQI+ people with lived experience of the asylum or immigration system.

Induction and training of new trustees

New trustees are provided with numerous resources, including from the Charity Commission, and training on good governance, the duties 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 experience of the trustee. A ‘buddying up’ system with 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. Induction meetings with Rainbow Migration staff are arranged to ensure new trustees understand all aspects of the operation and service delivery of the charity.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing their annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable incorporated organisation (CIO) and of the incoming resources and application of resources, including the income and expenditure, of the CIO for that period. In preparing those financial statements, the trustees are required to:

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RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 (continued)

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charities SORP. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the board

S Addison 12/Aug/2024 11:03:46 Scott Addison Chair Date: 12/08/2024

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION

I report to the trustees on my examination of the accounts of the above Charitable Incorporated Organisation (CIO) for the year ended 31 December 2023 set out on pages 19 to 30.

Responsibilities and basis of report

As the trustees of the CIO, you are responsible 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 carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The CIO’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified 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:

  1. accounting records were not kept as required by section 130 of the Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, 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.

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.

A. N. Cliffe 09/Aug/2024 11:22:31 A. N. Cliffe

Andrew Nicholas Cliffe Nicholas Cliffe &Co. Limited Chartered Accountants Mill House Mill Court Great Shelford Cambridge CB22 5LD

Date: 09/08/2024

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RAINBOW MIGRATION STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2023

Rest- Unrest- 2023 Rest- Unrest- 2022
ricted ricted Total ricted ricted Total
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 - 169,647 169,647 - 122,790 122,790
Charitable activities 2 373,435 285,000 658,435 165,708 206,732 372,440
Investments 4 - 5,266 5,266 - 1,447 1,447
_ _ _ _ _ _
Total 373,435 459,913 833,348 165,708 330,969 496,677
_ _ _ _ _ _
Expenditure on:
Raising funds 5 - 72,640 72,640 - 60,722 60,722
Charitable activities 5 281,741 320,594 602,335 230,270 278,834 509,104
_ _ _ _ _ _
Total 281,741 393,234 674,975 230,270 339,556 569,826
_ _ _ _ _ _
Net income 11 91,694 66,679 158,373 (64,562) (8,587) (73,149)
Reconciliation of funds:
Funds at start of year 35,315 302,804 338,119 99,877 311,391 411,268
_ _ _ _ _ _
Funds at end of year 127,009 369,483 496,492 35,315 302,804 338,119
======= ======= ======= ======= ======= =======

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RAINBOW MIGRATION BALANCE SHEET 31 DECEMBER 2023

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||||||||| |---|---|---|---|---|---|---|---| |Note|Rest-|Unrest-|2023|Rest-|Unrest-|2022| |ricted|ricted|Total|ricted|ricted|Total| |£|£|£|£|£|£| |Fixed assets| |Tangible assets|7|-|4,449|4,449|-|5,161|5,161| |_|_|_|_|_|_| |Current assets| |Debtors|8|-|27,844|27,844|-|58,853|58,853| |Cash at bank and in hand|127,009|355,759|482,768|35,315|258,175|293,490| |_|_|_|_|_|_| |127,009|383,603|510,612|35,315|317,028|352,343| |Creditors| |Amounts falling due| |within one year|9|-|(18,569)|(18,569)|-|(19,385)|(19,385)| |_|_|_|_|_|_| |Net current assets|127,009|365,034|492,043|35,315|297,643|332,958| |_|_|_|_|_|_| |Net assets|127,009|369,483|496,492|35,315|302,804|338,119| |======= ======= ======= ======= ======= =======| |The funds of the charity| |Restricted income funds|10|127,009|-|127,009|35,315|-|35,315| |Unrestricted funds|-|369,483|369,483|-|302,804|302,804| |_|_|_|_|_|_| |Total charity funds|127,009|369,483|496,492|35,315|302,804|338,119| |======= ======= ======= ======= ======= =======|

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Approved by the Trustees and signed on their behalf by

M. Egan 09/Aug/2024 11:42:48 M. Egan

Michael Egan Treasurer Date: 09/08/2024

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RAINBOW MIGRATION STATEMENT OF CASH FLOWS 31 DECEMBER 2023

Note 2023 2022
£ £
Cash flows from operating activities:
Net cash provided/(used) by
operating activities 11 192,418 (22,915)
_ _
Cash flows from investing activities:
Purchase of fixed assets (3,140) (3,319)
_ _
Net cash provided/(used) by
investing activities (3,140) (3,319)
_ _
Change in cash and cash equivalents
in the year 189,278 (26,234)
Cash and cash equivalents at
start of year 293,490 319,724
_ _
Cash and cash equivalents at
end of year 482,768 293,490
======= =======

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023

1. Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: 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) (‘the Charities SORP’).

Having reviewed the financial position and future plans for the charity, the trustees have identified no material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue its activities for the foreseeable future. Accordingly, they continue to adopt a going concern basis in preparing the financial statements.

The charity is a public benefit entity as defined in FRS102.

Income

Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Pro bono legal and professional services received are recognised as donated income, measured at value to the charity based on the open market cost of services of equivalent benefit. The corresponding expense is recognised under the appropriate heading in the Statement of Financial Activities.

Expenditure

Expenditure is recognised in the Statement of Financial Activities when incurred, including attributable input VAT which cannot be recovered. Expenditure is categorised both by purpose (namely raising funds and charitable activities) and by type (namely activity costs and support costs).

Raising funds costs are the costs of generating income for the charitable purposes of the charity.

Charitable activity costs are the costs attributable to the charity’s principal charitable activities (namely service user support, legal service, and advocacy and influencing).

Activity costs are those costs which can be directly attributed to expenditure purpose headings as above. Support costs are allocated to expenditure purpose headings on the basis of the full-time equivalent number of staff contributing towards each purpose.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Computer equipment - 33% on cost.

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 particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

2. Income from charitable activities 2. Income from charitable activities
Rest- Unrest- 2023 Rest- Unrest- 2022
ricted ricted Total ricted ricted Total
£ £ £ £ £ £
Grants:
A B Charitable Trust - 22,000 22,000 - 24,200 24,200
Allen & Overy Foundation - - - - 4,000 4,000
Barrow Cadbury Trust 42,000 - 42,000 25,000 - 25,000
Ben & Jerry’s Foundation 25,000 - 25,000 - - -
Chris Graham-Bell Charitable Trust 35,000 - 35,000 30,000 - 30,000
City Bridge Foundation 20,785 - 20,785 - - -
Esmée Fairbairn Foundation - 50,000 50,000 - - -
Founders Pledge - - - - 1,000 1,000
GiveOut - - - - 15,568 15,568
The Henry Smith Charity 70,000 - 70,000 - - -
John Ellerman Foundation 30,000 - 30,000 - - -
Justice Together 42,000 - 42,000 67,000 - 67,000
The Law Society Charity - - - 4,748 - 4,748
The Leigh Trust - 3,000 3,000 - - -
Lloyds Bank Foundation - 25,000 25,000 - 27,250 27,250
for England & Wales
The London Community Foundation
-		 10,000 10,000 - - -
The National Lottery Community 42,635 - 42,635 - - -
Fund: RC England Wide
The National Lottery: Awards for All - - - 10,000 - 10,000
Oak Foundation - - - - 18,750 18,750
Paul Hamlyn Foundation - 60,500 60,500 - 55,000 55,000
The Southall Trust 5,000 - 5,000 - - -
Trust for London 43,000 - 43,000 22,500 - 22,500
The Tudor Trust - 30,000 30,000 - 30,000 30,000
The Tudor Trust (Wellbeing) 2,000 - 2,000 2,000 - 2,000
Unbound Philanthropy - 45,000 45,000 - - -
U.S. Department of State 16,015 - 16,015 4,460 - 4,460
(Julia Taft Grant)
Other grant funders - 35,000 35,000 - 25,000 25,000
_ _ _ _ _ _
373,435 280,500 653,935 165,708 200,768 366,476
Consultancy fees - 1,300 1,300 - 2,475 2,475
Training and presentation fees - 3,200 3,200 - 3,489 3,489
_ _ _ _ _ _
373,435 285,000 658,435 165,708 206,732 372,440
======= ======= ======= ======= ======= =======

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

3. Donations and legacies

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|||||||| |---|---|---|---|---|---|---| |Rest-|Unrest-|2023|Rest-|Unrest-|2022| |ricted|ricted|Total|ricted|ricted|Total| |£|£|£|£|£|£| |Donations|-|168,148|168,148|-|115,497|115,497| |Legacies|-|-|-|-|5,000|5,000| |Fundraising events|-|1,499|1,499|-|2,293|2,293| |_|_|_|_|_|_| |-|169,647|169,647|-|122,790|122,790| |======= ======= ======= ======= ======= =======| |4. Income from investments| |Rest-|Unrest-|2023|Rest-|Unrest-|2022| |ricted|ricted|Total|ricted|ricted|Total| |£|£|£|£|£|£| |Deposit account interest|-|5,266|5,266|-|1,447|1,447| |_|_|_|_|_|_| |-|5,266|5,266|-|1,447|1,447| |======= ======= ======= ======= ======= =======| |5. Expenditure| |Activity Costs|Support Costs| |Staff|Other|Staff|Other|Total| |2023:|£|£|£|£|£| |Raising funds|44,856|1,760|15,447|10,577|72,640| |_|_|_|_|_| |Service user support|146,599|14,349|47,478|37,008|245,434| |Legal service|53,049|34,334|21,990|10,753|120,126| |Advocacy and influencing|163,744|11,276|29,130|32,625|236,775| |_|_|_|_|_| |Charitable activities|363,392|59,959|98,598|80,386|602,335| |_|_|_|_|_| |Total expenditure|408,248|61,719|114,045|90,963|674,975| |======= ======= ======= ======= =======| |2022:| |Raising funds|37,601|8,400|7,655|7,066|60,722| |_|_|_|_|_| |Service user support|110,020|11,706|34,107|32,045|187,878| |Legal service|46,105|4,324|14,660|11,659|76,748| |Advocacy and influencing|154,846|26,481|29,653|33,498|244,478| |_|_|_|_|_| |Charitable activities|310,971|42,511|78,420|77,202|509,104| |_|_|_|_|_| |Total expenditure|348,572|50,911|86,075|84,268|569,826| |======= ======= ======= ======= =======|

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

5. Expenditure (continued)

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|||| |---|---|---| |2023|2022| |£|£| |Analysis of support costs by function:| |Staff:| |Strategic leadership|37,376|29,356| |Financial management|52,716|45,878| |Team assistance|23,953|10,841| |_|_| |114,045|86,075| |_|_| |Other:| |Rent and building|34,554|33,381| |IT and telecoms|17,569|17,636| |Office and operations|8,851|7,484| |Depreciation|3,852|3,141| |Staff training and development|7,925|7,975| |Professional services|12,350|10,685| |Fees and subscriptions|3,253|1,922| |Governance|2,609|2,044| |_|_| |90,963|84,268| |_|_| |205,008|170,343| |======= =======| |6. Employees and trustees| |2023|2022| |£|£| |Total cost of employees:| |Salaries|470,645|388,419| |Employer’s national insurance contributions|41,757|35,411| |Employer’s pension contributions|9,891|10,817| |_|_| |522,293|434,647| |======= =======|

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Total employee benefits (including employer’s pension contributions) in respect of key management personnel (namely the Executive Director) amounted to £60,979 (2022: £58,291).

No other employees received employee benefits (excluding employer’s national insurance and pension contributions) over £60,000 in 2023 (2022: none).

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

6. Employees and trustees (continued)

The average monthly number of employees during the year (full time equivalent) was as follows:

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|||| |---|---|---| |2023|2022| |Executive director|1.0|1.0| |Service user support|4.4|3.2| |Legal service|1.5|1.2| |Advocacy and influencing|3.2|3.0| |Raising funds|1.0|0.6| |Operations and finance|1.4|1.2| |_|_| |12.5|10.2| |======= =======|

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The average number of staff employed during the year (by head count, full-time and part-time) was 14 (2022: 12).

No trustees received any remuneration or other benefits in 2023 (2022: none). Expenses amounting to £1,173 (2022: £620) were reimbursed to, or paid to third parties on behalf of, four trustees (2022: five) in respect of travel, subsistence and training.

7. Tangible fixed assets

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||| |---|---| |Computers| |£| |Cost:| |At 1 January 2023|14,206| |Additions|3,140| |_| |At 31 December 2023|17,346| |_| |Depreciation:| |At 1 January 2023|9,045| |Charge for the year|3,852| |_| |At 31 December 2023|12,897| |_| |Net book value:| |At 31 December 2023|4,449| |=======| |At 31 December 2022|5,161| |=======|

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

8. Debtors

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|||| |---|---|---| |2023|2022| |£|£| |Accrued income|3,982|30,677| |Sundry debtors|9,819|14,407| |Prepayments|14,043|13,769| |_|_| |27,844|58,853| |======= =======| |9. Creditors| |2023|2022| |£|£| |Trade creditors|6,103|8,184| |Taxes and social security|11,295|10,334| |Accrued expenses|1,171|867| |_|_| |18,569|19,385| |======= =======|

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10. Movements on restricted funds

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|||||| |---|---|---|---|---| |1 Jan|Expend|31 Dec| |2023|Income|-iture|2023| |2023:|£|£|£|£| |Barrow Cadbury Trust (2023)|-|42,000|(30,000)|12,000| |Ben & Jerry’s Foundation (2020)|13,897|-|(13,897)|-| |Ben & Jerry’s Foundation (2023)|-|25,000|(10,415)|14,585| |Chris Graham-Bell Charitable Trust (2021)|2,498|15,000|(16,251)|1,247| |Chris Graham-Bell Charitable Trust (2023)|-|20,000|(1,011)|18,989| |City Bridge Foundation|-|20,785|(18,802)|1,983| |The Henry Smith Charity|-|70,000|(40,666)|29,334| |John Ellerman Foundation|-|30,000|(22,500)|7,500| |Justice Together|9,005|42,000|(38,572)|12,433| |The Law Society Charity|1,934|-|(1,934)|-| |The National Lottery Community Fund:|-|42,635|(20,525)|22,110| |RC England Wide| |The Southall Trust|-|5,000|(4,161)|839| |Trust for London (2019)|4,100|-|(4,100)|-| |Trust for London (2023)|-|43,000|(39,150)|3,850| |The Tudor Trust (Wellbeing)|1,921|2,000|(1,782)|2,139| |U.S. Department of State (Julia Taft Grant)|1,960|16,015|(17,975)|-| |_|_|_|_| |35,315|373,435|281,741|127,009| |======= ======= ======= =======|

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

10. Movements on restricted funds(continued)

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|||||| |---|---|---|---|---| |1 Jan|Expend|31 Dec| |2022|Income|-iture|2022| |2022:|£|£|£|£| |Barrow Cadbury Trust (2021)|-|25,000|(25,000)|-| |Ben & Jerry’s Foundation (2020)|41,286|-|(27,389)|13,897| |Better Bankside|123|-|(123)|-| |Chris Graham-Bell Charitable Trust (2021)|1,250|30,000|(28,752)|2,498| |Justice Together|25,554|67,000|(83,549)|9,005| |The Law Society Charity|-|4,748|(2,814)|1,934| |The National Lottery Community Fund (2022)|-|10,000|(10,000)|-| |Protect LGBTQI+ Lives|2,751|-|(2,751)|-| |Trust for London (2019)|13,886|22,500|(32,286)|4,100| |Trust for London (London|15,027|-|(15,027)|-| |Community Response Fund)| |The Tudor Trust (Wellbeing)|-|2,000|(79)|1,921| |U.S. Department of State (Julia Taft Grant)|-|4,460|(2,500)|1,960| |_|_|_|_| |99,877|165,708|(230,270)|35,315| |======= ======= ======= =======|

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The restricted funds are for the following purposes:

Barrow Cadbury Trust (2023): towards the Executive Director’s salary for policy and campaigning work (£50,000 over two years from January 2023).

Barrow Cadbury Trust (2021): towards the Executive Director’s salary for policy and campaigning work (£50,000 over two years from January 2021).

Ben & Jerry’s Foundation (2023): towards the salary costs of the Campaigns Manager for the No Pride in Detention campaign (£25,000 over one year from August 2023).

Ben & Jerry’s Foundation (2020): for creating an LGBTQI movement for immigration and detention reform (£50,000 over two years from July 2020).

Better Bankside: to fund the purchase of a new laptop, refreshments for support group meetings and Zoom licenses (£644 over one year from November 2019).

Chris Graham-Bell Charitable Trust (2023): a hardship fund for the costs of essential items and travel costs for asylum service users (£20,000 starting in 2023 until the funds are committed).

Chris Graham-Bell Charitable Trust (2021): towards the salary of a Casework Coordinator (£60,000 over three years from February 2021).

City Bridge Foundation: towards the support service and legal advice service to support LGBTQI+ people seeking asylum based in London (£128,489 over three years from August 2023).

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E-Sign ID: 6f9d0d18-72b2-479e-ad22-84646519d353

RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

10. Movements on restricted funds(continued)

The Henry Smith Charity: towards the running costs of the support service (£210,000 over three years from June 2023).

John Ellerman Foundation: towards the running costs of influencing work including policy, campaigning and communications (£90,000 over three years from April 2023).

Justice Together: to use evidence from LGBTQI+ immigration advice for influencing work to improve the asylum and immigration system (£200,000 over three years from September 2021).

The Law Society Charity: towards the salary costs of a Legal Officer (£4,748 over one year from May 2022).

The National Lottery Community Fund RC England Wide (2023): towards the running costs of the support service (£452,703 over five years from October 2023).

The National Lottery Community Fund Awards for All (2022): towards the salary costs of a Legal and Support Services Assistant and a Support Services Manager (£10,000 over 6 months from June 2022).

Protect LGBTQI+ Lives: appeal launched in December 2020 in order to

Trust for London (2023): for immigration advice on LGBTQI+ asylum and policy work to improve the asylum and immigration system for LGBTQI+ people (£133,000 over three years from February 2023).

Trust for London (2019): towards advice and policy-change work to support LGBTQI+ asylum seekers (£128,000 over three years from June 2019).

Trust for London (London Community Response Fund): towards costs related to service provision and preparation for office-based working (£50,000 over one year from April 2021).

The Tudor Trust (Wellbeing): to support staff, volunteer and trustee wellbeing (£2,000 for each of the years 2022 and 2023).

U.S. Department of State (Julia Taft Grant): to provide LGBTQI+ asylum seekers in the United Kingdom with access to quality and specialised legal information on the asylum process ($25,000 over one year from October 2022).

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RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2023

11. Net cash provided by / (used in) operating activities

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|||| |---|---|---| |2023|2022| |£|£| |Net income for the year|158,373|(73,149)| |Adjustments for:| |Depreciation|3,852|3,141| |Decrease/(increase) in debtors|31,009|41,481| |(Decrease)/increase in creditors|(816)|5,612| |_|_| |Net cash provided/(used) by| |operating activities|192,418|(22,915)| |======= =======|

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