E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION (Registered Charity number 1158228) REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION CONTENTS YEAR ENDED 31 DECEMBER 2024 Page Charity details Annual report 2-17 Independent auditor's report 18-22 Statement of financial activities 23 Balance sheet 24 Statement of cash flows 25 Notes to the financial statements 26-36
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION CHARITY DETAILS YEAR ENDED 31 DECEMBER 2024 Registered charity number: 1158228 Trustees.. Christopher Scott Addison (Chair) Charles Bishop (Secretary) Michael Egan (Treasurer) Emma Finch Alexander Lyons Ilaria Michelis Hadeel Omara (appointed 10 July 2024) Hussein Said Tanishtha Sen Gupta (appointed 17 July 2024) Kiki Banadzem (appointed 27 March 2024, resigned 8 August 2024) Usman Gul (resigned 1 May 2024) Executive Director.. Leila Zadeh Registered Office: The Foundry 17 Oval Way London SE115RR Bankers.. CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Charity Bank Fosse House 182 High Street Tonbridge Kent TN9 1 BE Independent Auditor: Chariot House Ltd 44 Grand Parade Brighton BN2 9QA Regulator: I mmigration Advice Authority PO Box 567 Dartford DA19WX Registration number: N201700019
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 Introduction The trustees present their annual report for the year ended 31 December 2024. Objectives and activities The objectives of the charity in summary are to promote for the public benefit: human rights of lesbian, gay, bisexual, trans. queer and intersex (LGBTQl+) people with particular reference to the rtght to asylum. to freedom of movement and residence and the right not to be subject to torture or cruel, inhuman or degrading treatment, and respect for family and private life" and equality and diversity in the United Kingdom and internationally and in particular the elimination of discrimination on the grounds of sexual or gender identity, in particular dignity, respect and safety for LGBTQl+ people who have immigration issues related to their sexual or gender identity. We aim to achieve that by: the provision of specialist legal advi and assistance in the field of immigration and asylum law to people 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 non-legal 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 publications, lectures, media, public advocacy and other means of communication conducting or commissioning research on human rights, equality and diversity relating to immigration issues for LGBTQl+ people and publishing the results of the same to the public advancing education in human rights, equality and diversity relating to immigration issues for LGBTQl+ people whether by teaching or producing materials cultivating a sentiment in favour of human rights, equality and diversity relating to immigration issues for LGBTQl+ people by the use of publications, codes of practice, the media and public advocacy advocating for the rights of LGBTQl+ people outside the UK advancing law and policy relating to human rights and equality in LGBTQI+ asylum and immigration. nationally and intemationally including commenting on proposed legislation.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) The significant activities in pursuit of our aims and objectives in 2024 remained as.. A practical and emotional support service for LGBTQl+ people seeking asylum to help reduce isolation. build support networks. improve resilience, access housing and health services and navigate other statutory and third sector services that may be available A specialist legal advice service for LGBTQl+ people seeking asylum or applying for a partner or spouse visa Policy work. campaigning and strategic communications to advocate for better treatment of LGBTQl+ people seeking asylum and a more humane asylum and immigration system Training and capacity building for lawyers, charities and others to improve services for LGBTQl+ people seeking asylum and understanding of LGBTQI+ asylum 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: A database for service delivery to record the number of individuals who access our services, and to monitor demographics such as service users, country of origin. sexual orientation andlor gender identity, and location in the UK Self-assessment forms to measure the differen that our support services make to people's lives Evaluation forms to measure the difference our legal advice service makes to people's ability to present their asylum claims monitoring, learning and evaluation framework for our No Pride In Detention campaign to measure our progress against annual campaign objectives A press log to record coverage of our work and messages in the media and online A digital perfonnance report to record of how our website and social media channels are performing 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 guidan issued by the Charity Commission.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Achievements and performance Highlights At the start of 2024, parts of the Illegal Migration Act had been enforced, the Safety of Rwanda Act was soon to become law, there was a continued shortage of legal aid lawyers, and around half of those seeking asylum were being housed in hotels. Home Office activity also became increasingly difficult to predict and led to sporadic surges in demand for our servIs, which put our legal service in particular under consistent pressure. During the twelve months, we supported 445 LGBTQl+ people through the asylum system by providing emotional and practical support and legal advice- this was in line with 2023 but an increase in 500/0 since 2022. We also increased the amount of asylum advice we delivered by 50 % to meet the growing demand. Alongside this core work, we delivered the strategic priorities in our organisational strategy that focus on lived experience involvement and anti-racism and anti- oppression. Following careful consideration and consultation with our members, our Trustees took the decision to change our constitution and stop being a membership organisation so that we are better plad to pursue our ambitions to improve lived experience engagement as our membership base was not reflective of our asylum service users. We would like to thank Herbert Smith Freehills Kramer for their invaluable pro bono support and guidan through this process. We began working with JMB Consulting to start exploring what anti-racism and anti- oppression means for us as an organisation. We also continued work to set up a Refugee Advisory Panel of people with lived experience relevant to our work to feed into our management team and infonn all our activities. We successfully recruited eight people to the panel in December 2024. We put several years of thought and care into the set-up of the panel to ensure its development was informed by refugees and that its contributions would be meaningful. Its launch was therefore an exciting milestone for us. Other highlights and successes in 2024 include: Supporting more than 60 of our Servi users from over 30 countries to secure refugee status. Anel. a lesbian from Kazakhstan who we supported, told us that her life can begin again now she has refugee status. Faisal, a gay non-binary person from Saudi Arabia. said that they finally felt like they were getting the right support after accessing our legal advice service. Helping stop 19 LGBTQl+ people from being transferred to the unsafe Bibby Stockholm barge or former military barracks.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) 1,500 actions taken in support of our No Pride In Detention campaign, with supporters from across the UK distributing campaign flyers. writing to their local papers, inviting their MPS to campaign events and quizzing their general election candidates on LGTBQl+ detention. Helping organise a conference in Amsterdam on stereotypes in LGBTQI+ credibility assessments. to convince UNHCR to no longer endorse models and stereotypes. UNHCR attended and engaged openly and recognised they had recommended models and would no longer do so. Publication of two research reports in collaboration with the University of Birmingham and Rutgers University. Holding a successful event in parliament on immigration detention. which was attended by 16 MPS or their staff. Moving offices to a more modem building with potential for cost-saving in the long-term. Legal service Legal advice on applying for asylum based on being LGBTQI+ We published a joint research article with Rutgers University: 'How do Legal Aid cuts impact LGBTQ+ people seeking asylum?. in the Journal of Sexuality Research and Social Policy. The research found that legal aid cuts disproportionately impact LGBTQl+ people because their asylum claims are complex and time intensive so lawyers 'chery pick. cases. We continued delivering free and confidential immigration advice on how to apply for asylum based on being LGBTQl+ By the end of 2024, demand for asylum legal advice was at an all-time high as Home Office processing of asylum applications entered a peak activity period. coupled with a need for more in-depth advice as a result of the dearth of legal aid lawyers. We also received an increase in requests for advice from people held in immigration detention as the government increased efforts to return people to countries of origin. This saw the service completely shift from when it was first set up to deliver one-off advi to now providing ongoing advice on all stages of the asylum process (without representing people). In response, we recruited a second Legal Officer to help us meet demand. In addition. as part of The Legal Education Foundation's Justi First Fellowship and working with our long-term partner Wilsons Solicitors, we started hosting a trainee solicitor to one day a week. This partnership enhanced both our capacity to assist service users and the number of service users we can refer to Wilsons for representation. We also continued working with our pro bono partners Linklaters, Willkie Farr & Gallagher. Stephenson Harwood and DLA Piper whereby we train them on LGBTQI+ asylum claims, and they represent some of our service users. We are very grateful to our pro bono partners for responding to the needs of individuals who do not have legal aid lawyers and securing lifechanging results for them. However. the need for lawyers remains extremely high and beyond the capacity of these partnerships.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) The number of asylum consultation sessions we provided in 2024 increased by 50 % from 305 consultations in 2023 to 461 consultations to 343 people. Feedback on the asylum legal advice sen11 remained consistently positive. Of those who filled out our feedback form: 1000/0 said that they had a better understanding of the asylum process and were satisfied with the advice they received 90 % said that they felt confident about preparing their statement and the next steps in their claim 82 % said that they felt better equipped to present their asylum claim. Quotes included: '[The Legal Service Manager] is very helpful also she has given that infonnation what can help my case also thank you ftlr her I feel more confident to get back my life" "You have got the "best" asylum advisorfs, I have had a session with one which is helping LGB TQl+ people like myself a lot and make me feel less isolated" "[The Legal Officer] was wonderful and very clear with advice, and I understand how to write my statement betterf,. Legal advice for LGBTQl+ people making a partnership application We are grateful for the longstanding commitment and support of the volunteer lawyers who delivered advice on partner and spouse visas once a month. This service supported 29 people in 2024. Support service Our support Servi continued to provide emotional and practical support to help LGBTQl+ people overcome the many complex challenges they face when going through the asylum system. We delivered emotional support and facilitated support groups and wellbeing activities to reduce isolation, help build support networks and improve resilience. Our wellbeing activities saw us take service users to Margate for a day at the seaside, host picnics and attend Pride in London. We undertook casework to help people access safe accommodation. health services and other support. Our service users often do not feel safe in shared accommodation because homophobic. biphobic and transphobic harassment is rife and they can experience verbal, physical or sexual abuse. They may also feel isolated due to the location of their accommodation. As such, support with housing was the most prevalent need. We undertook casework on unsuitable or unsafe accommodation and supported many people who were homeless or at risk of becoming homeless.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) If needed, we also accompanied service users to appointments with lawyers. GPS and others to help with access and alleviate anxieties. For individual seNice users who we worked with over a long period, our staff provided support letters outlining our engagement with them to be used as eviden in their asylum claim. The need for support letters was particulady high at certain moments in 2024 when the Home Office increased the number of interviews they undertook. During 2024.. We provided emotional support to 58 people on 167 occasions We helped 71 people to access accommodation by undertaking casework, making referrals and signposting on 300 occasions We helped 41 people to access mental, physical and sexual health services by undertaking casework. making referrals and signposting on 182 occasions We undertook general casework and advocacy support on other needs for 62 people on 168 occasions. Case study - providing holistic emotional and practical support to LGBTQI+ people seeking asylum is a trans man from Iraq. When he approached us. he was living in a small town where there were no trans support ServIS nearby. He had been trying to access hormones for many months, after self-prescribing prior to coming to the UK. He had extremely poor mental health and was suicidal. He also needed disability and physical healthcare support but had not been able to aCsS this. contacted Rainbow Migration for support with the challenges he was facing. We provided him with emotional. casework and advocacy support on a range of issues. We supported him to be relocated to London and change his name and gender marker on his documentation. We refeed him to the Gender Identity Clinic and helped him to access a bridging prescription for homiones in the meantime. We supported him to access specialist trans and disability healthcare and support services, and special NHS funding for surgery. We supported him to apply for a Freedom Pass, bought phone credit so he could communicate with us. and covered travel costs for essential appointments which he would not otherwise have been able to attend. When he was granted refugee status in early 2024, he thanked us for our support, which he said he couldn't have managed without. Influencing- policy work, public affairs, campaigning and communications We continued undertaking influencing work on immigration detention, the asylum process and accommodation. These areas acutely impact LGBTQl+ people.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) We enhanced our capacity to improve policy and practice with the recruitment of the new role of Policy and Public Affairs Manager in March 2024. With dedicated staffing for policy and public affairs. we established several new relationships with MPS who tabled written and oral parliamentary questions, attended our parliamentary events, raised issues for us in parliamentary debates, tabled supportive legislative amendments and wrote articles in the media. We regularly shared key messages on LGBTQI+ asylum and detention and promoted positive stories via our own website and in the media. This helped to ensure widespread dissemination of our messages and increased pressure on the government to deliver our policy and campaigning asks. Our key messages appeared in the media over 50 times in 2024. We continued to work with people with lived experience to amplify their stories and perspectives to the wider public. Immigration detention We continued to run our No Pride in Detention campaign calling for an end to the detention of LGBTQl+ people and a time limit on all immigration detention with the support of a lived experience advisory group. During 2024, our supporters took 1,500 campaign actions in support of ending LGBTQl+ detention. Nine more organisations signed up to support our No Pride in Detention campaign, bringing the totsl to 38 organisations, including Student Action for Refugees (STAR) with whom we developed a Campaign Toolkit to support their student groups to take action. Ourfocus forthe year was on influencing the govemment's review of the Adults at Risk in Immigration Detention policy to ensure that the new policy recognises the risks to all LGBQTl+ people in detention (in addition to the current inclusion of trans and intersex people). We produced a briefing ahead of a House of Lords debate on the Adults at Risk in Immigration Detention guidance. It was mentioned twice in the debate that LGBTQI+ people are particularly at risk of hami in detention. We prodUd a further briefing for MPS on LGBTQl+ people in immigration detention and the review of the Adults at Risk policy. We held an event in Padiament to highlight the specific risks that LGBTQl+ people face in detention. We arranged for Joel Mordi, a Nigerian LGBTQI+ activist who was detained while seeking sanctuary in the UK. to speak to MPS at the event about his experiences. 16 MPS or their staff attended with many expressing support for our cause and afterwards writing to the Border Security Minister to ask for an end to LGBTQl+ detention.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) The asylum process Among other cruel measures. the Illegal Migration Act introduced the designation of particular countries as 'safe', meaning that asylum and human rights claims from those countries would be declared 'inadmissible' without an individualised assessment. India. Georgia and Albania have been designated as safe but these countries are not safe for all LGBTQl+ people. We published a oint briefin with As los on the situation of LGBTQl+ people in Georgia, lobbying for the Home Office Country Policy and Information Note (CPIN) to be updated. This resulted in the Home Office making some revisions. Through working with MPS, many wrote to the Border Security Minister on our behalf on the 'safe states, designation of India and Georgia. Working with Nadia Whittome MP, we co-ordinated a private joint letter which 18 Labour MPS signed to urge the Home Secretary to repeal the Illegal Migration Act," two other MPS wrote privately on the same issue. Following an oral question a supportive MP asked the Border Security Minister, we received a concession that the Home Office would be in a position to revoke 'safe state, designation if the situation in Georgia worsens. Alongside Women for Refugee Women, we fed into Asylos, review ofthe Home Office's CPIN on Kenya" Sexual Orientation and Gender Identity and Expression. In line with Asylos, recommendation, the Home Office has now added a specific reference on the risks to women engaging in same sex relationships in Kenya. We continued to work with a small group of European partners to get UNHCR to update their guidelines on LGBT asylum in relation to credibility assessment. We co-organised a conference in Amsterdam which UNHCR attended. They engaged openly and recognised they had endorsed models which stereotyped LGBTQl+ people and stated that this is not their position going forwards. A series of articles from the conference have been accepted for publication as a book by Bristol University Press. for which we will be providing a foreword. we envisage that this evidence bank will bolster our advocacy efforts with UN HCR. Accommodation We published a joint report with the University of Birmingham, 'Ford migration and sexual and gender-based Violen in queer communities,. It focused heavily on the inappropriate nature and quality of asylum accommodation for LGBTQl+ people, making a series of recommendations including ending forced bedroom sharing in accommodation and accommodating all LGBTQl+ people based on self-identified need. We co-presented this report at an academic conference at the University of East London in November 2024. We made a submission to the call for evidence from the United Nations Independent Expert on Protection against Violence and Discrimination based on Sexual Orientation and Gender Identity that similarly highlighted many of the challenges experienced by LGBTQl+ people in asylum accommodation.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) We wrote a witness statement for a judicial review brought by Wilsons Solicitors on how the Home Office is failing to keep LGBTQl+ people safe in asylum accommodation. Along with others. we campaigned forthe previous government to reverse the decision to house people seeking safety in unsuitable and overcrowded conditions. and for the new government to do the right thing and house people seeking asylum in the community instead. We provided evidence to the Secondary Legislation Scrutiny Committee, in a joint submission with Helen Bamber, Care 4 Calais and others, highlighting the inappropriateness of remote barracks accommodation for LGBTQl+ people in particular. and that LGBTQl+ people must not be made to share rooms with others due to the risk this poses to them. In its response. the Scrutiny Committee drew specifically upon our submission to criticise the unsuitability of RAF Wethersfield for accommodating people seeking asylum due to its 'isolated location, prison like surroundings, and large number of residents.. Training and capacity building We delivered training to build the capacity of others and to raise awareness and understanding of LGBTQI+ asylum. We delivered a webinar to over 30 people from several LGBTQl+ organisations on changes in policy and practice due to the Nationality and Borders Act, the Illegal Migration Act and the Rwanda scheme, writing a supporting letter for someone's asylum claim, and what constitutes immigration advice. Our legal service team provided training on LGBTQl+ asylum claims to Linklaters, Willkie Farr and Gallagher. DLA Piper and Stephenson Harwood. as part of new or continuing pro bono partnerships. and to Wilsons Solicitors. Our support services team provided training to Galop on asylum support and safeguarding in asylum accommodation, and delivered a workshop at Queer Migrant Pride on how to write effective support letters for LGBTQl+ people seeking asylum. 10
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (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 Access to Justice Foundation - Improving Lives Through Advice Chris Graham-Bell Charitable Trust Edward Carpenter Community Trust Esmée Fairbairn Foundation John Ellerman Foundation The London Community Foundation We are also pleased to record our grateful thanks to our continuing grant funders during the year, namely: A B Charitable Trust Barrow Cadbury Trust Chris Graham-Bell Charitable Trust City Bridge Foundation Esmée Fairbairn Foundation The Henry Smith Charity John Ellerman Foundation Justice Together Lloyds Bank Foundation for England & Wales The National Lottery Community Fund: RC England Wide Paul Hamlyn Foundation Trust for London The Tudor Trust Unbound Philanthropy In 2024 our original income objective was £817.000 which was increased to £947.000 in April 2024. Actual total income for 2024 was £1,061,000, exceeding the revised target by £114,000. We received donations from individuals and groups, including legacies and fundraising events organised by supporters ofthe charity, amounting to £91,000 (2023.. £108,000). Much of this generous support was unsolicited. We also received donations of £116,000 (2023.. £61.000), by way of cash and pro bono services. from law firms and other commercial organisations. Rainbow Migration does not use any professional or third-party services for public fundraising.
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Financlal 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: 2024 £'ooo 2023 £'ooo Income.. Grants (restricted ) Grants (unrestricted) Donations, legacies and other 573 265 223 373 281 179 1,061 (771) 833 {675) Expenditure Net income Funds at start of year 290 496 158 338 Funds at end of year 786 496 Restricted funds Unrestricted funds 269 517 127 369 786 496 Our 2024 income shows an increase of 27 % over 2023 due to considerable successes in our fundraising (see 'Fundraising activities, above). The increase in income has enabled us to recruit additional staff. and thereby continue to meet the increased demand for services. The financial outcome for the year. a net surplus of £290,000 (2023: £158,000), provides us with the resilience to maintain an ambitious programme of recruitment and service delivery for 2025. The trustees regard the financial situation as at the end of 2024 as satisfactory, with reserves temporarily slightly over 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 Servi users in the current difficult economic circumstances. 12
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Reserves policy The charity needs to hold reserves for several reasons. namely: To be able to continue to meet its obligations and deliver its programme of activities in the event of adverse circumstances. such as delays or shortfalls in funding or unexpected increases in expenditure To be able to take advantage of opportunities as they arise, such as the ability to employ high-calibre people. before specific funding is in place In a last resort, to deal with winding-up costs and secure an orderly closure of the organisation. 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 2024 the target range was £200,000- £400.000. For 2025 the target range is £250,000 - £500,000, 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 2024 are: £'ooo 517 (4) Unrestricted funds Less: book value of fixed assets Reserves 513 This amount is slightly over the tsrget range for 2025. The charity's financial and operational plans envisage reserves reverting to mid-range during 2025. 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 neSsary, 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. 13
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Principal risks and uncertainties Potential risks to the achievement of Rainbow Migration's charitable objectives, and the mitigations and controls in pla to manage those risks, are documented in a risk register. The trustees review the risk register at each board meeting, paying particular attention to recent or emerging external factors. In the opinion of the trustees the principal risks and uncertainties facing the charity, and our plans for managing those risks. are as follows: Negative public perception of refugees. asylum seekers and migrants due to divisive anti-immigration rhetoric from social media. mainstream media or government and increasing mobilisation of the far-right Our policy influencing and campaigning work is carried out in accordance with agreed strategic priorities and detailed operational plans. We challenge negative perceptions of refugees and asylum seekers by making journalists aware of better ways in which they can report about LGBTQl+ asylum. and by vetting all media enquiries to consider if their editorial lines adhere to our values. We adopt a clear tone of voice with the aid of an internally prepared style guide, and have guidance on dealing with online hate. Need for legal service eXedS our ability to provide, due to shortage of legal aid solicitors and regular, unpredictable changes to the asylum system We have recruited additional legal services staff. are seeking additional pro bono partnerships with law firms, and plan to investigate whether we can provide direct representation for seniice users. Safeguarding risks to ServIS users, whether due to our own actions or omissions, or those of statutory or government services or other organisations we refer or signpost to Our safeguarding policy incorporates risk reduction and response measures, and is reviewed annually. All staff. volunteers and trustees receive initial training as part of their induction procedures, supplemented by regular refreshers. We vet all organisations we refer or signpost to. Our policy and influencing work, particularly the No Pride in Detention campaign, focuses on the risk of harm to service users. Reduction in income due to adverse economic circUmstanS andlor changes in funders, priorities We have recently invested in enhancing our fundraising capacity and developing our individual giving, major donor and corporate income streams. We maintain good communications and working relationships with current funders. and we actively seek out future grant opportunities. 14
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) Future plans We will continue delivering our core activities to support LGBTQl+ people through the asylum and immigration system and fulfilling our 2023-2025 organisational strategy. Our future plans include: Consulting with our Refugee Advisory Panel on our operational and strategic activities so that our work is informed by lived experience Continuing work to explore what anti-racism and anti-oppression mean for Rainbow Migration Working towards publishing and communicating more of our data. In early 2024, our Trustees decided to grow the organisation further to meet the increasing needs of our seNice users because of the Illegal Migration Act and other changes in the asylum system. Despite changes made by the new government, a number of intractable challenges remain in the asylum system. In 2025, we will expand staffing across our servIs. fundraising and operations teams. We have written a new fundraising strategy for 2025-2027 which outlines how we will invest in individual giving and major donor giving to diversify our income and support the organisation's plans to grow. Structure, governance and management Charity constitution and governing document Rainbow Migration CIO is a registered charty, 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 This most recent amendment was the culmination of our project to change from an Association Model CIO to a Foundation Model CIO. Organisational strurture The Trustee Board, which can have between three and ten members, administers the charity. The members of the Board elect offirS from amongst their number, namely the Chair, Treasurer and Secretary. The Board met six times in 2024, including one meeting wholly devoted to strategy development. In addition, there is a Finance subcommitt and a Human Resources Subcommittee. The Finan Subcommittee scrutinises finances more closely and advises the Trustee Board and the Executive Director. It met on three occasions in 2024. 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 2024 and also considered matters by telephone and email between meetings. 15
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (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 Advi 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 The change to our constitution in August 2024 (see above) means we are no longer required to have an annual general meeting. The trustees are now the only members of the CIO. Trustees are appointed for a three-year tem by resolution at a properly convened meeting of the trustees and may serve up to a maximum of three terms. 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, exptIOnallY a recruitment may take place without open advertising. After shortlisting. a two-way interview takes Pla and then an opportunity to observe a board meeting before each side commits to proed with the appointment subject to due diligence. During 2024 two trustees retired from the board, Usman Gul and Kiki Banadzem. We thank them both for their insight and wisdom. As part of trustee succession planning. an open recruitment was held in 2024 to recruit two trustees with a focus on encouraging applications from LGBTQl+ people with lived experience of the asylum or immigration system. This prOsS resulted in the successful appointment of Hadeel Omara and Tanishtha Sen Gupta in July 2024. Induction and training of new trustees New trustees are provided with numerous resources. including from the Charity Commission, and training on good govemance, 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. 16
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 (continued) 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 and encouraged for incoming trustees. 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: select suitable accounting policies and then apply them consistently observe the methods and principles in 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,) make judgements and estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in operation. 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. Each of the trustees confirms that: so far as the trustee is aware, there is no relevant audit information of which the CIO'S auditor is unaware., and the trustee has taken all the steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the CIO'S auditor is aware of that information. By order of the board S Addison Scott Addison Chair 1210912025 17
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION Opinion We have audited the financial statements of Rainbow Migration ('the charity,) for the year ended 31 December 2024 which comprise the Statement of Financial Activities. Balance Sheet, Cash Flow Statement and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements- give a true and fair view of the stste of the charity's affairs as at 31 December 2024 and of its income and expenditure for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi. and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan with these requirements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statements. we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identtfied any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 18
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION (continued) Other Information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: adequate and proper accounting records have not been kept. or retums adequate for our audit have not been reiVed from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns- or information given in the trustees, report is inconsistent in any material aspect with the financial statements. or we have not received all the infomiation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees. responsibilities statement set out on page 17. the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 19
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION (continued) In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going conrn, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity orto cease operations. or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-complian with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Based on our understanding of the charity and its activities, and through discussion with the trustees and management. we identified the principal risks of material misstatement both at the financial statement level and at the assertion level. We considered these risks in the light of various factors including the level of complexity, subjectivity, uncertainty, potential management bias, fraud, materiality and any other relevant factors. We considered the extent to which these would have a material impact on the financial statements and designed our audit work accordingly. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-complian with laws and regulations. our procedures included the following- We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. and reviewed significant or unusual transactions to identify their underlying supporting rationale. 20
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION (continued) We inspected the minutes of meetings of those charged with govemance, and made direct enquiries of management and the board of trustees concerning the charity's policies and prOdureS relating to: Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance. Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud" The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments. assessed whether the judgements made in making accounting estimates were indicative of a potential bias and tested significant transactions that were unusual or those outside the normal course of business. We also: discussed and reviewed the charity's business model and foThvard planning to assess going concern communicated applicable la and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations Carried out substantive testing on income and expenditure Re-performed reconciliations of control accounts. and recalculated items such as depreciation. Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities, including those leading to a material misststement in the financial statements or non-compliance with regulation. This risk increases the more that Complian with a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery. collusion. omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council's website at.. www.frc.or .uklauditorsres onsibilities. This description forms part of our auditor's report. Other matters In line with the exemptions available to small charities, the accounts for the charity were unaudited for the year ended 31 December 2023. No misstatements have been identified which materially affect the current period's financial statements. 21
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RAINBOW MIGRATION (continued) Use of our report This report is made solely to the charity s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit wor1( has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. C H Limited Chariot House Limited Statutory Auditor 44 Grand Parade Brighton BN2 9QA 1510912025 Chariot House Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 22
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2024 Rest- ricted Unrest- ricted 2024 Total Rest- ricted Unrest- ricted 2023 Total Note Income from.. Donations and legacies Charitable activities Investments 206,376 206,376 169,647 169,647 572,607 272.459 845.066 373.435 285,000 658.435 9,742 9,742 5,266 5,266 Total 572,607 488,577 1,061,184 373,435 459,913 833,348 Expenditure on: Raising funds Charitable activities 83.474 83.474 72,640 72.640 430,408 257,786 688,194 281,741 320,594 602,335 Total 430,408 341,260 771,668 281,741 393,234 674,975 Net income 11 142,199 147,317 289,516 91,694 66,679 158,373 Reconciliation of funds: Funds at start of year 127,009 369,483 496,492 35,315 302,804 338,119 Funds at end of year 269,208 516,800 786,008 127,009 369,483 496,492 23
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION BALANCE SHEET 31 DECEMBER 2024 Note Rest- ricted Unrest- ricted 2024 Total Rest- ricted Unrest- ricted 2023 Total Fixed assets Tangible assets 4,034 4,034 4,449 4,449 Current assets Debtors Cash at bank and in hand 10,000 63.983 73.983 27,844 27,844 259,208 482,641 741,849 127,009 355,759 482,768 269.208 546,624 815,832 127,009 383,603 510,612 Creditors Amounts falling due within one year (33,858) (33,858) (18,569) (18,569) Net current assets 269,208 512,766 781,974 127,009 365,034 492,043 Net assets 269.208 516,800 786,008 127,009 369,483 496,492 The funds of the charity Restricted income funds Unrestricted funds 10 269,208 269,208 127,009 516,800 516,800 127,009 369,483 369,483 Total charity funds 269,208 516.800 786.008 127,009 369,483 496.492 Approved by the Trustees and signed on their behalf by M. Egan Michael Egan Treasurer 1210912025 24
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION CASH FLOW STATEMENT 31 DECEMBER 2024 Note 2024 2023 Cash flows from operating activities: Net cash providedl(used) by operating activities 261,511 192.418 Cash flows from investing activities: Purchase of fixed assets (2.430) (3.140) Net cash providedl(used) by investing activities (2,430) (3,140) Change in cash and cash equivalents in the year 259,081 189,278 Cash and cash equivalents at start of year 482,768 293,490 Cash and cash equivalents at end of year 741,849 482,768 25
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 1. Accounting policies a) 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 Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2019) ('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 cOnM basis in preparing the financial statements. The charity is a public benefit entity as defined in FRS102. b) 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 reived, and the amount can be measured reliably. Principal income sources are grant funding. corporate donations and individual giving. 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. c) 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 and policy, 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. d) 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. 26
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 e) 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. f) Pension contributions Rainbow Migration operates a defined contribution pension scheme. Pension contributions are charged to the Statement of Financial Activities as incued. g) Operating leases Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the term of the lease. h) Financial instruments Rainbow Migration has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Cash and bank balanS are initially recognised at transaction value. Debtors and creditors are initially recognised at the settlement amount. No discounting is applied to these financial instruments as their settlement periods are too short for any discounting to be material. i) Critical accounting judgements and key SoUrS of estimation uncertainty In the application of Rainbow Migration's accounting policies, trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities and the apportionments of expenditure that are not readily apparent from other SoUrs. The estimates and underlying assumptions are based on historical experience and other factors that the trustees consider to be relevant. Actual outcomes may differ from these estimates. The items in the accounts that are considered to involve the most significant judgements, and sources of uncertainty through estimation. when applying Rainbow Migration's accounting policies are the apportionments of support costs between raising funds and principal charitable activities (service user support, legal and policy, and advocacy and influencing). 27
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 2. Income from charitable activities Rest- ricted Unrest- ricted 2024 Total Rest- ricted Unrest- ricted 2023 Total Grants: A B Charitable Trust Barrow Cadbury Trust Ben & Jerry's Foundation Chris Graham-Bell Charitable Trust 20,000 City Bridge Foundation 42,194 Edward Carpenter Community Trust Esmée Fairbairn Foundation (Funder Plus) The Henry Smith Charity 70.000 The Access to Justice Foundation 150,000 Improving Lives Through Advice John Ellerman Foundation John Ellerman Foundation (Wellbeing) Justice First Fellowship Justice Together The Leigh Trust Lloyds Bank Foundation for England & Wales The London Community Foundation 10,000 The National Lottery Community 86,548 Fund: RC England Wide Paul Hamlyn Foundation The Southall Trust Trust for London The Tudor Trust The Tudor Trust (Wellbeing) Unbound Philanthropy U.S. Department of State (Julia Taft Grant) Other grant funders 22.000 22.000 25,500 22,000 22,000 42,000 25.000 35,000 20,785 25,500 42,000 25,000 35,000 20,785 20.000 42,194 2.000 58,500 2,000 50.000 8,500 50,000 50,000 70.000 150,000 70.000 70,000 30,000 1,000 30.000 1,000 30,000 30,000 8,365 76,000 8,365 76,000 42,000 42,000 3,000 25,000 3,000 25,000 27.500 27,500 10.000 86,548 10,000 10,000 42,635 42,635 60.500 60.500 60,500 60,500 5,000 43,000 30,000 2,000 45,000 16,015 5,000 43,000 44.500 44.500 33.000 33.000 30,000 2,000 45,000 45,000 45,000 16.015 25,000 25,000 35,000 35,000 572,607 265,000 837,607 373,435 280,500 653,935 Consultancy fees Training and presentation fees 5.159 2,300 5,159 2,300 1,300 3,200 1.300 3,200 572,607 272,459 845,066 373,435 285,000 658,435 28
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 3. Donations and legacies Rest- ricted Unrest- ricted 2024 Total Rest- ricted Unrest- ricted 2023 Total Donations (see also note 5 below) Legacies Fundraising events 179,659 179,659 25.673 25.673 1,044 168,148 168,148 1,499 1,499 206.376 206.376 169,647 169.647 4. Income from investments Rest- ricted Unrest- ricted 2024 Total Rest- ricted Unrest- ricted 2023 Total Deposit account interest 9,742 9,742 5,266 5.266 9,742 9,742 5,266 5,266 5. Expenditure Activity Costs Staff Other Support Costs Staff Other Total 2024: Raising funds 47.992 16.939 18,543 83.474 Service user support Legal and policy Advocacy and influencing 126.764 104.029 154,095 7.066 35,575 17,092 44.075 25,632 37,913 51.782 229.687 23,271 188,507 60,900 270,000 Charitable activities 384,888 59,733 107,620 135,953 688,194 Total expenditure 432.880 59.733 124,559 154,496 771.668 2023: Raising funds 44,856 1,760 15,447 10,577 72,640 Service user support Legal and policy Advocacy and influencing 146,599 53.049 163,744 14,349 34.334 11,276 47,478 21,990 29,130 37,008 245,434 10,753 120,126 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 29
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 5. Expenditure (continued) 2024 2023 Analysis of support costs by function: Staff: Strategic leadership Financial management Team assistance 38,872 63,114 22.573 37,376 52,716 23.953 124,559 114,045 Other: Rent and building IT and telecoms Office and operations Depreciation Staff training and development Professional services (see note below) Fees and subscriptions Governance 35.716 22,158 10.625 2.845 12,169 57.833 3.841 9,309 34,554 17,569 8,851 3.852 7,925 12,350 3,253 2,609 154.496 90,963 279.055 205,008 Expenditure is stated after charging: Depreciation of tangible fixed assets Operating leases: land and buildings Auditors, remuneration (2024) Independent examination fee (2023) 2.845 28,672 9.300 3,852 29,661 864 Professional services costs include £41,151 (2023: £nil) in respect of donated legal. IT and marketing consultancy services. The corresponding income is included in donations (see note 3 above). 30
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 6. Employees and trustees 2024 2023 Total cost of employees: Salaries Employer's national insurance contributions Employer's pension contributions 500,500 470,645 45.204 41.757 11,735 9,891 557.439 522,293 Total employee benefits (including employer's national Insuran and pension contributions) in respect of key management personnel (namely the Executive Director) amounted to £70.676 (2023.. £67,957). No other employees received employee benefits (excluding employer's national Insuran and pension contributions) over £60.000 in 2024 (2023: none). The average monthly number of employees during the year (full time equivalent) was as follows: 2024 2023 Executive director Service user support Legal and policy Advocacy and influencing Raising funds Operations and finance 12.6 12.5 The average number of staff employed during the year (by head count. full-time and part-time) was 15 (2023: 14). No trustees received any remuneration or other benefits in 2024 (2023: none). Expenses amounting to £1,159 (2023: £1,173) were reimbursed to, or paid to third parties on behalf of, three trustees (2023: four) in respect of travel, subsistence, training and DBS checks. 31
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 7. Tangible fixed assets Computers Cost: At 1 January 2024 Additions 17,346 2.430 At 31 December 2024 19,776 Depreciation.. At 1 January 2024 Charge for the year 12,897 2,845 At 31 December 2024 15.742 Net book value: At 31 December 2024 4.034 At 31 December 2023 4,449 8. Debtors 2024 2023 Accrued income Sundry debtors Prepayments 37.447 19,823 16.713 3,982 9,819 14,043 73.983 27,844 9. Creditors 2024 2023 Trade creditors Taxes and social security Accrued expenses 11.057 14,593 8,208 6,103 11,295 1,171 33.858 18,569 32
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 10. Movements on restricted funds 1Jan 2024 Income Expend -iture 31 Dec 2024 2024: Barrow Cadbury Trust (2023) Barrow Cadbury Trust (2025} Ben & Jerry's Foundation (2023) Chris Graham-Bell Charitable Trust (2021) Chris Graham-Bell Charitable Trust (2023) Chris Graham-Bell Charitable Trust (2024) City Bridge Foundation Esmée Fairbairn Foundation The Henry Smith Charity The Access to Justice Foundation Improving Lives Through Advice John Ellerman Foundation John Ellerman Foundation (Wellbeing) Justice First Fellowship Justice Together (2021) Justice Together (2024) The London Community Foundation The National Lottery Community Fund: RC England Wide The Southall Trust Trust for London (2023) The Tudor Trust (Wellbeing) 12.000 13.000 12,500 (25,000) 12,500 14.585 1.247 18,989 (14,585) (1,247) (3,482) 15,507 (16,667) 3,333 (36,640) 7,537 (4,250) 4,250 (64,837) 34,497 (50,321) 99,679 20,000 42,194 8.500 70.000 150,000 1.983 29.334 7.500 30.000 1,000 8.365 66,000 10,000 10.000 86,548 (29,500) (1,000) (5,507) 2,858 (52,885) 25,548 10,000 (5,831) 4,169 (73,074) 35,584 8,000 12,433 22.110 839 3.850 2,139 (839) (42,604) (2,139) 44,500 5,746 127.009 572.607 (430,408) 269,208 33
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 10. Movements on restricted funds (continued) 1Jan 2023 Income Expend -iture 31 Dec 2023 2023: Barrow Cadbury Trust (2023) Ben & Jerry's Foundation (2020) Ben & Jerry's Foundation (2023) Chris Graham-Bell Charitable Trust (2021) Chris Graham-Bell Charitable Trust (2023) City Bridge Foundation The Henry Smith Charity John Ellerman Foundation Justice Together (2021) The Law Society Charity The National Lottery Community Fund: Reaching Communities England The Southall Trust Trust for London (2019) Trust for London (2023) The Tudor Trust (Wellbeing) U.S. Department of State (Julia Taft Grant) 42.000 (30,000) (13,897) (10,415) 14.585 (16,251) 1,247 (1,011) 18,989 (18,802) 1,983 (40,666) 29,334 (22,500) 7,500 (38,572) 12,433 (1,934) (20,525) 12,000 13,897 25.000 15.000 20,000 20.785 70.000 30.000 42.000 2.498 9.005 1,934 42,635 22,110 5,000 (4,161) (4,100) (39,150) (1,782) (17,975) 839 4,100 43,000 2,000 16.015 3,850 2,139 1,921 1.960 35,315 373,435 281,741 127,009 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 (2025).. towards the Executive Director's salary for policy and influencing work (£50,000 over two years from January 2025). Ben & Jerry's Foundation (2020): for creating an LGBTQI movement for immigration and detention reform (£50,000 over two years from July 2020). Ben & Jery'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). Chris Graham-Bell Charitable Trust (2021): towards the salary of a Casework Coordinator (£60,000 over three years from February 2021). 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).
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 10. Movements on restricted funds (continued) Chris Graham-Bell Charitable Twst (2024): towards the salary of a Casework Coordinator (£60.000 over three years from February 2024). City Bridge Foundation: towards the support Servi and legal advice service to support LGBTQl+ people seeking asylum based in London {£128.489 over three years from August 2023). Esmée Fairbairn Foundation: Funder Plus support for our work on anti-racism and anti-oppression (£8,5000 from March 2024 until the funds are committed). The Henry Smith Charity.. towards the running costs of the support Servi (£210,000 over three years from June 2023). Improving Lives Through Advice (ILTA) - Access to Justice Foundation and The National Lottery: towards core costs to support the delivery of free legal advice to marginalised people and communities across England (£500,000 over five years from May 2024). John Ellerman Foundation" towards the running costs of influencing work including policy, campaigning and communications (£90,000 over three years from April 2023). John Ellerman Foundation (Wellbeing): for staff wellbeing, in response to the far-right, anti-immigration protests and riots in August 2024 {£1.000 from October 2024). The Legal Education Foundation's Justice First Fellowship via Wilsons Solicitors: to support us to host a trainee solicitor one-day a week (£16.730 for 2 years from April 2024). Justice Together (2021): to use eviden from LGBTQl+ immigration advice for influencing work to improve the asylum and immigration system (£200.000 over three years from September 2021). Justice Together (2024): Infrastructure Support for the Refugee Advisory Panel (£10,000 over one year from December 2024). The Law Society Charity.. towards the salary costs of a Legal Officer (£4.748 over one year from May 2022). The London Community Foundation - The Norton Rose Bright Fulbright Fund: towards the Legal Officer's salary (£10,000 over one year from June 2024). 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 Southall Trust: towards the running costs of the support Servi (£5.000 over one year from March 2023). 35
E-sign ID.. fe7fbf4d-488a4eda-b3c1-2759478a7¢b7 RAINBOW MIGRATION RAINBOW MIGRATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2024 10. Movements on restricted funds (continued) 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 (2023): for immigration advi on LGBTQl+ asylum and policy work to improve the asylum and immigration system for LGBTQl+ people (£133,000 over three years from February 2023). 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 LGBTQl+ asylum seekers in the United Kingdom with access to quality and specialised legal information on the asylum prOsS ($25,000 over one year from October 2022). 11. Net cash provided by l (used in) operating activities 2024 2023 Net income for the year Adjustments for: Depreciation (Increase)Idecrease in debtors Increasel(decrease) in creditors 289,516 158,373 2,845 (46,139) 15,289 3,852 31,009 {816) Net cash providedl(used) by operating activities 261,511 192,418 12. Taxation Rainbow Migration is a registered charity and is therefore not liable for corporation tax on income derived from its charitable activities as it falls within the various exemptions available to registered charities. 36