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← Asylos

2023-12-31-accounts

We stand for asylum decisions based on evidence

Annual report and financial accounts 2023

Highlights from 2023

Completed 57 Country of Origin Information (COI) research reports for use in individual asylum and human rights cases in 46 countries.

Published 1 statelessness focused COI thematic report, including a country case study Lebanon: Stateless Palestinians, Principles document & Training handbook and held a high profile launch event.

Trained 190 people from across the world on COI research skills.

Reviewed Country of Origin (COI) research reports produced for use in individual asylum and human rights cases and published 6 on an open access basis.

8,332 unique downloads of our reports, repositories and commentaries.

Chaired and convened 6 external network meetings focused on COI.

Reviewed 35 UK Home Office Policy and Information Notes (CPINs), making recommendations for how they could be improved.

90% of lawyers who gave feedback on the COI research report they requested said that our research provided them with information they did not already have.

Recruited a team of volunteers and carried out extensive COI research on trafficking in Albania.

Content

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Messa e from the Co-Directors 04
g
Who we are 05
What we do 06
Achievements in 2023 07
S otli ht on Lived Ex erience 17
p g p
20
Governance and Staff
Finance and Fundraisin 21
g
Declaration 23
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© Frontcover image: All icons: © Noun Project / thenounproject.com

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Asylos Annual Report 2023

Message from the Co-Directors

Asylos was established in 2010 because our founders had experienced first hand that a single piece of information can make or break an asylum case. Claims for asylum and other forms of protection are often won or lost on the facts. Asylum lawyers need to establish their clients’ wellfounded fear of persecution, and this may require very specific information. However, it is nearly impossible for asylum lawyers who are time and resource-pressed to establish such information, especially when supporting a wide range of clients from diverse backgrounds.

Asylos provides a bespoke Country of In 2023 we continued to identify and Origin Information (COI) research service respond strategically to emerging for lawyers and NGOs who represent situations and significant legal and people seeking asylum worldwide. We policy changes that influence COI needs, leverage our team of over 70 volunteer including through research on trafficking researchers with networks in countries in Albania. Demonstrating high level of origin, including 22 new researchers impact, in November 2023 our research in 2023, who can collectively conduct on Rwanda was cited in the UK Supreme research in 45 languages. In order to Court judgement that declared that increase the reach of our case-specific Rwanda is not a safe country to send research, we began to publish reports people who are seeking safety. that address general themes and may have wider application to other asylum Ongoing political efforts in the UK to applicants. make asylum claims inadmissible, detain

accurate information, and in 2024 we will continue to stand up for our vision and defend the right to asylum.

At the end of the year Asylos said farewell to Sophie Kloos, Director for the last seven years, and welcomed us, Carolina Albuerne and Jo Pettitt, as the new Co-Directors. We thank Sophie for her dedication to Asylos and for delivering its mission so effectively, and we thank all of you who have supported and enabled our work in 2023 and who stand in solidarity with those who require international protection.

Ongoing political efforts in the UK to make asylum claims inadmissible, detain and forcibly remove migrants to third countries, have continued to erode the fundamental right to claim asylum and receive a fair and evidence-based procedure.

Asylos continues to expand its portfolio of activities, including quality review of COI that is published by governments such as the UK, and publication of thematic research that fills information gaps for vulnerable persons seeking asylum, such as stateless Palestinians in Lebanon.

Asylos’ vision is a world in which all asylum decisions are based on fair process and

Who we are

Asylos is an international network of over 60 volunteers in 25 countries who provide high-quality human rights research and documentation to people claiming asylum and their representatives around the world. Our expertise is in Country of Origin Information research.

Country of Origin Information (COI) is information pertaining to circumstances in the country of origin of people seeking asylum or the credibility of an individual's story.

COI research plays a vital role in ensuring fair asylum decisions for individuals, as well as policies that are grounded in evidence.

By producing high quality Country of Origin Information, Asylos ensures that people seeking asylum are better represented.

Asylos is a Charitable Incorporated Organisation (CIO), registered with the Charities Commission for England and Wales (charity number 1158386) at: Unit 12 Imperial Works, Fountayne Road, South Tottenham, London N15 4QL. Our principal office is located at: Asterweg 20N, 1031 HN Amsterdam, the Netherlands.

Claudia Neale Garden Court Chambers

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Asylos Annual Report 2023

What we do

Consistently fill COI gaps

• Our research investigates human rights violations in specific countries or deals with specific facts relating to the claimant’s testimony. Our reports are free of charge and compiled on demand for asylum lawyers and NGOs who assist people fleeing persecution and grave threats with their claim for protection. In addition, we publish in-depth thematic research reports that fill information gaps for vulnerable persons seeking asylum, such as stateless Palestinians in Lebanon.

Accessibility of high-quality COI

• We administer a growing database of research reports which is accessible to anyone supporting persons seeking asylum worldwide. Through outreach online and offline, we aim to ensure that our research can support as many people seeking asylum as possible.

Monitor and improve COI products

• We review COI products published by the UK Home Office and the European Union Agency for Asylum (EUAA) and make recommendations for how they could be improved, thereby raising the quality of information that decision-makers rely on when deciding whether to grant protection to individual claimants.

Asylos' role in the sector

• We convene and chair regular international COI expert meetings and a UK child-focused COI working group. We are in regular conversation with key COI actors, primarily in the EU and UK, to ensure effective exchange of knowledge and research insights.

Respond to emerging needs

• We spot and respond to fastchanging emergencies and significant legal and policy changes that influence Country of Origin Information needs. Our response may be to publish COI research, facilitate capacity-building events for those who conduct or use COI research, and/or comment on COI research produced by governments and others.

Organisational resilience

• We aim to meet our budgetary needs and build our reserves each year in accordance with annual activities and goals, ensure that Asylos’ staff and governance structures remain healthy and supported, and further develop

safeguarding policies and organisational procedures. We also invest in the cohesion of the network and work towards the network better reflecting the communities that we serve.

Capacity building

• We train volunteer researchers, lawyers and NGO representatives on researching and using Country of Origin Information to represent their clients with better evidence, leading to fairer decision-making

on asylum claims.

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Asylos Annual Report 2023

Africa

Achievements in 2023

  1. Consistently meet COI demand and fill COI gaps with quality research

Individual case specific COI reports

The top countries for research requests were:

The reports were split between our regional volunteer research teams

as follow:

----- Start of picture text -----
MENA
22%
Africa
35%
Asia
21%
Americas
11% Russia/CIS
11%
----- End of picture text -----

Reports produced in 2023 covered questions on: 

  - **Social group**

“We were aware of some of the findings in a form of anecdotal evidence but needed to have the whole picture in a form of research. We enormously appreciate Asylos' work and it is an amazing service. The research will be used as a part of Administrative Review for EUSS case and then possibly for the 1st tier appeal”

Research requests came from 15 host countries. The top four were:

Impact of case-specific reports:

“Information in this research is very valuable in conducting our assessment and finding suitable Legal Aid representation and later when preparing representations for her case. I would not be able to conduct such in-depth research myself”

• Where a case has received a final outcome, 54% of them were successful. 43% of cases were still pending when feedback was requested.

Feedback from lawyers

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Asylos Annual Report 2023

Thematic reports

We continued with our thematic research in 2023. Following our annual mapping exercise, stakeholder survey and consultations we were able to determine which COI gaps for people claiming asylum were the most urgent, and consequently, which thematic COI report had the potential to benefit a group of vulnerable persons who are susceptible to poor decision-making. As a result, we published a COI report about Stateless Palestinians in Lebanon, as well as good practice guidelines and a research training module and handbook on the same topic.

In March 2023 we held a high profile launch event to share the findings from the Statelessness research. The project outputs and key findings were presented together with presentations from the researchers and Steering Committee members. Seventy people attended and the external speakers included Stephanie Harrison KC, joint Head of Garden Court Chambers, Cynthia Orchard, Human Rights Lawyer and Advisory Committee member of European Network on Statelessness (ENS).

Our partnership with the European Network on Statelessness (ENS) further developed through this piece of work and our profile has been raised in the ENS network. Asylos staff were invited to present the report at the ENS member event in Madrid in 2023. Two Asylos staff members together with a member of our Steering Committee attended and ran a plenary session and ran the statelessness training, a great networking opportunity and chance to trial the training on statelessness. The report was also featured in EUAA Annual reports 2023 and 2024 as well as being featured on the MENA Statelessness Platform .

Judith Carter, Lecturer and Solicitor Liverpool Law Clinic

Patrícia Cabral, ENS Legal Policy Coordinator

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Asylos Annual Report 2023

Thematic reports

In the second half of 2023 we embarked on another mapping exercise and set the topic for our next thematic research report, covering Children and Young People with a case study of Sudan.

A team of researchers was recruited from within the network, we set up a Steering Committee to provide advice and expert input and to guide the project, based on both lived experience and professional expertise. We recruited sixteen volunteer researchers from our network who conducted COI desk research in four languages (namely English, Arabic, French and Dutch) and six experts with specialised knowledge in child protection and Sudan were interviewed with at least three of the interviewees being based in Sudan.

Sources reveal a grim picture of the current situation for civilians in Sudan. The conflict, which began in April 2023, has resulted in significant loss of life, widespread displacement, and severe shortages of food, water, medicine, fuel, and electricity, leaving civilians without essential services. Children and young people are particularly vulnerable in this crisis, facing multiple grave risks, including recruitment as child soldiers, sexual exploitation, slavery, trafficking, rape, and enforced disappearances. Their education and healthcare are severely disrupted, leaving millions without access to schooling and medical care.

In regions like El Fasher in North Darfur, the situation is especially critical, the city is under siege, cutting off access to food, water, and mwedical supplies, pushing the area to the brink of famine. Many children face severe malnutrition, and aid organisations struggle to deliver assistance due to restrictions on movement and lack of resources. Ethnic cleansing has been reported, particularly in the Darfur region, where non-Arab communities such as the Massalit have been targeted.

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© Abdulaziz Mohammed / Unsplash

Asylos Annual Report 2023

2. Monitor COI products and improve the quality of COI issued by governments and intergovernmental organisations

Review and Commentary on the UK Home Office Country Policy and Information Notes

In 2023 we continued to monitor and give feedback on UK Home Office Country Policy Information Notes (CPINs). These are a form of government produced COI and policy guidance, relied on by all Home Office decision-makers and Immigration Judges at appeal hearings. Our work seeks to raise the bar of quality asylum decisions by highlighting gaps and shortcomings, and signposting additional COI that can help legal representatives and decision makers to build a fuller and more balanced picture of country conditions.

We reviewed 35 UK Home Office Policy and Information Notes (CPINs), making recommendations for how they could be improved.

When the government announced the UK-Rwanda Asylum Agreement in 2022, we conducted and disseminated quick turnaround research on the Rwandan asylum system. Our commentary on the inconsistencies between the Country of Origin Information on the Rwanda asylum system and the Home Office’s assessment identified several areas of concern, including failure to consider refoulement that had taken place under a similar agreement between Israel and Rwanda.

Our work was cited in the November 2023 UK Supreme Court judgement, which declared that Rwanda is not a safe country to send people who are seeking safety. The Supreme Court judgement highlights the continued importance of Country of Origin Information research not only for fair and evidence-based asylum decisions in individual cases, but also for ensuring that asylum policies are grounded in thorough research

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Asylos Annual Report 2023

3. Identify and serve the people that are most vulnerabe to decisions based on poor / absent COI

Spotlight research on Albania: Trafficking

The UK’s Illegal Migration Act in practice will see most asylum claims deemed inadmissible, and the majority of people seeking asylum who arrive at UK shores after 7 March 2023 will not be able to have their claims considered in the UK. The Act introduced a duty upon the Home Secretary to remove individuals who entered the UK in breach of immigration law to countries deemed ‘safe’, which can mean being returned to an individual’s country of nationality, including Albania.

In 2023 we decided to carry out a scoping exercise on Albania, due to the passing of the Act, an uptick in interest in our 2019 report on Albania, long-standing questions regarding successive Home Office Country Policy Information Notes (CPINs) on Albania and the December 2022 deal between the UK government and Albania that would “enable a faster rejection of the “majority” of asylum requests presented by Albanian migrants and a subsequent quick deportation”.

Lawyers and NGOs told us that updated COI on Albania was the most pressing need in the UK so we decided to produce a COI report focused on trafficking. A team of 20 Asylos’ volunteers including two Albanian speakers plus staff carried out desk-based research and 12 interviews. This report Albania: Trafficking was published in April 2024

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Asylos Annual Report 2023

4. Build capacity in COI research

New thematic training modules

The thematic work on Statelessness was the foundation from which we built our Principles research. From this we designed webinars for external stakeholders and launched a new Statelessness thematic training module providing advice and guidance for conducting COI research on cases that involve people who are stateless.

All existing Asylos volunteers have completed this training, and it is now a permanent module in the training of all new volunteers.

In addition, we made the Principles and Handbook available on our website and they were downloaded a total of 127 times in 2023.

Training particiants

Training delivery and content

The training covered:

Training feedback

“It is very good training with lots of useful information. Really like you all shared how you do the searches with your own tips. High standards!”

“I really enjoyed the fundamentals training and the handbook is invaluable.”

Feedback from training participant

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Asylos Annual Report 2023

5. Improve the accessibility and reach of high-quality COI

Publication of Asylos' research

All our research is made available to registered lawyers and other individuals representing people claiming asylum in our database on our website. Information in COI reports that are produced for an individual asylum claim can frequently apply to many other people seeking asylum.

Thematic reports produced prior to and in 2023, emergency repositories, commentaries and now individually selected case specific reports were made available for download from our website and externally on the European Country of Origin Information Network .

Overall, Asylos' research publications (repositories, case-specific, thematic reports as well as commentaries) were downloaded 8,332 times in 2023. The thematic reports and emergency work published from 2017 to 2022 continue to be downloaded.

Monthly research update subscribers

Asylos Database Registration

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2023
2022
+17%
3,779 subscribers receive our
monthly research updates,
including access to newly
published reports – 17%
increase from 2022.
----- End of picture text -----

----- Start of picture text -----
2023
2022
+18%
2,084 users are registered to
the Asylos’ database, an 18%
increase from 2022
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Asylos Annual Report 2023

5. Improve the accessibility and reach of high-quality COI

Open access publication of case-specific reports

In 2023 we began to look at how open access publication of selected individual case-specific reports could help us respond quickly to global emergencies on the ground and share our work as widely as possible.

We set up a committee of researchers and staff members to review reports produced from the previous three to four months.

We selected six reports in 2023 including; “ El Salvador; Incidences of state violence by police or other state actors ”. In El Salvador the impact of President Bukele’s “mano dura” policies on gangs has led to the highest incarceration rate in the world, a subsequent human rights crisis and a state of emergency declared. This report had the highest downloads of the six published; a total of 351 unique times since published in May 2023.

Asylos will continue this project, aiming to publish at least six reports a year.

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Asylos Annual Report 2023

Full breakdown of downloads 2023 plus total downloads to date:

Number of downloads: Emergency response work

Afghanistan COI Repository2021-2022) – 1,994 (12,140 in total) Ukraine, Statelessness COI Repository (2022) – 118 (462 in total) Afghan asylum seekers in Pakistan (2022) – 528 (1,714 in total) Afghan asylum seekers in Turkey (2022) – 94 (139 in total) Afghan asylum seekers in Iran (2022) – 122* (199 in total)

Number of downloads: Thematic reports

Lebanon, Stateless Palestinians (2023) – 747

Albania, trafficked boys and young men (2019) – 661 (3,526 in total) Ghana, state treatment of LGBTQI persons (2021) – 173 (3,497 in total) Afghanistan, young male “westernised” returnees to Kabul (2017) – 268 (3,964 in total) Nigeria, children and young people with disabilities (2021) – 426 (3,058 in total)

Number of downloads: Commentaries

Russia Federation, treatment of protesters, journalists, human rights defenders (2022) – 66 (122 in total) Russia Federation, treatment of military deserters – 84 (144 in total) Rwanda asylum system – 343 (606 in total)

Number of downloads: Principles and Toolkit

Statelessness (2023) – 127

*Numbers in bold are the number of unique dowloads from the Asylos website. Numbers in total are the number of unique downloads in total up to the end of 2023.

Disability (2022) – 10 (79 in total) COI Toolkit (2023) – 48

6. Strengthen international COI networks and build bridges between civil society and government research units

In 2023, Asylos further raised its profile on a UK and European level by:

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Asylos Annual Report 2023

7. Reinforce Asylos' organisational resilience

Volunteer research network

In October 2023, Asylos held an All Asylos Conference over three days just outside Amsterdam. 28 members of the Asylos global network attended, including two volunteers from India.

The conference agenda had a learning and development theme where volunteers could further develop their COI research skills, refreshers on safeguarding and a session on secondary trauma and all were given the opportunity to have a career buddy. There was an expert panel to discuss the state of asylum policy in different European countries and regions, including:

Other sessions gave volunteers the chance to contribute to strategy and fundraising. The conference is a powerful way to motivate the volunteer group who are so essential to Asylos.

----- Start of picture text -----
The network in 2023 consisted
of a total of 73 active volunteers
Russia/CIS
regularly carrying out research. 14% Africa
26%
% split by region:
Asia
• Africa – 26%
18%
• Americas – 23%
• Asia – 18%
• MENA – 19% Americas
23%
• Russia/CIS – 14% MENA
19%
----- End of picture text -----

In 2023:

In 2023:

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Asylos Annual Report 2023

Spotlight on Lived Experience

In 2023 we received a grant to further progress our work on ensuring people with experience of forced displacement and refugee protection have a voice in Asylos. With a consultant’s support, we reviewed our policies and practices, implemented improved equalities monitoring for our staff and volunteer network, delivered training and devised a plan to increase representation and support for individuals with lived experience so they are involved in the running and decision-making of Asylos.

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Asylos Annual Report 2023

Spotlight on Lived Experience

In our research work we have increased the involvement of individuals with lived experience in our thematic reports, particularly in the establishment of Steering Committees, which are essential in directing the project.

These committees include individuals with lived experience relevant to the theme being addressed. Furthermore, we have invested additional time and resources in conducting interviews with individuals with lived experience for our research projects, ensuring their safety and well-being throughout the process.

There is more to do and we are committed to it. Here are some of our plans for 2024:

CASE STUDY

In establishing the Steering Committee for our thematic work on Stateless Palestinians in Lebanon, a partner organisation introduced us to Walaa Kayyal who had lived experience in the subject and she became a committee member. Because Walaa had both her career experience as a researcher and a MEAL Officer with the Danish Refugee Council and an agent of the research itself; being a stateless Palestinian living in

Lebanon she became involved in a number of aspects of the work and gave us a totally unique perspective .

As a member of the Steering Committee, she helped design the Terms of Reference, re-formulated interview questions, was an essential source for experts, and reviewed the work. She brought language, terminology, context, and sources that Asylos would not have been able to access without her.

When we interviewed her as an expert, she could answer questions giving her perspective and experience; from access to school, jobs and freedom to travel. And she wrote and co-delivered the final stage of training stakeholders in COI research on Statelessness at a European Network on Statelessness conference in Madrid and in Asylos’ webinars in October.

There was an open dialogue with Walaa on how to enable

her to be fully involved in the project, she was paid for her loss of earnings and as part of an informal review with her, she confirmed Asylos could not have made it any easier for her. Walaa said she got a lot out of the experience, not only being a voice in a piece of research that affects her life and those of the people around her, but also to have gone beyond that and be part of the ENS Madrid conference and co-design and deliver the Asylos’ training on Statelessness.

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Asylos Annual Report 2023

Governance and Staff

Asylos is an international non-governmental organisation established in 2010. Its original constitution is dated July 29, 2014 and was amended on May 19, 2020. It is registered as a Charitable Incorporated Organisation with the Charity Commission of England and Wales. The constitution defines the charity’s objects as: ‘‘The promotion of human rights law as set out in the Universal Declaration of Human Rights and subsequent United Nations or regional conventions and declarations, and in national law. In pursuing this object, Asylos will focus on the advancement of human rights law with respect to people seeking asylum and stateless people in the UK and elsewhere.’’

Our Trustees

The constitution allows for up to 12 trustees to be appointed. Trustees serve for renewable terms of three years, except for the founding trustees, who served for renewable terms of four years. Trustees can serve until they either resign or their term ends without renewal. None of our trustees were remunerated for their trusteeship aside from expenses.

Our trustees are responsible for setting the strategy and are responsible in law for the running of Asylos. All trustees, except where otherwise stated, served for the whole year:

Katharina Natter (Chair)

Phil Arnold (Vice Chair) Alexandra Dufresne (Designated Safeguarding Officer) Stephanie Huber

Dick Oosting

Diamantoula Vlantoni

Liz Williams

Julia Vonk

Dina Baslan (appointed in 2023)

Advisory Committee

Asylos also benefits from an Advisory Committee. Its members are:

Thomas Klau (Chair of the Advisory Committee, co-founder of Asylos and editor of Eurointelligence)

Géraud de Geouffre de la Pradelle (President of the Citizen’s Enquiry Commission on France’s role in Rwanda and a Patron of the Russell Tribunal on Palestine)

Gunnar Lund (former Ambassador of Sweden to France, the US and the EU)

Anila Noor (Refugee activist based in the Netherlands)

Salim Salamah (Activist focusing on the issue of statelessness among the Syrian-Palestinian population)

Satya Staes Polet (lawyer in a leading international law firm)

Nick Witney (senior policy fellow at the European Council on Foreign Relations)

Colin Yeo (Founder and Editor of the Free Movement blog; barrister at Garden Court Chambers)

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Asylos Annual Report 2023

Governance and Staff

Fundraising and finance

We held quarterly finance and fundraising subcommittee meetings with a subgroup of the Board, the Director and the Fundraiser to monitor progress and ensure financial stability.

Our work is supported by the following funding partners:

City Bridge Trust (new in 2023)

Sam and Bella Charitable Trust (new in 2023)

Sigrid Rausing Trust

AB Charitable Trust

Paul Hamlyn Foundation

Haella Foundation

Staff

At the end of 2023, Asylos had 6 staff members (4 full-time and 2 part-time), of which 5 are based in the Netherlands and 1 in the UK.

Sophie Director – (stepping down January 2024 to be replaced by Co-Directors Jo Pettitt and Carolina Albuerne Rodriguez)

Emily Wilbourn – Programme Manager

Fatima Ali – Programme Manager

Laurence Hamieh – Operations Assistant

Patrick Annez de Taboada – Network Co-ordinator

Sally Marsh – Senior Fundraiser

Souter Trust

Evan Cornish Foundation

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Asylos Annual Report 2023

Finance and Fundraising

During the year, the net funds raised from the general public and philanthropies was £381,169. Trusts and Foundations were our biggest source of income. We accrued £94,701 from the previous year. We carried forward £152,717. Our total expenses in 2023 amounted to £323,513.

As shown in the restricted funds column in the Statement of Financial Activities, restrictive income was £189,478 which was raised for particular programmes or to be spent within a particular time frame.

At the end of 2023, Asylos had £36,788 in reserves. This represents 1.5 months expenditure on charitable activities. We are working towards three months’ worth of expenditure in reserves.

Statement of Financial Activities

GRANTS AND DONATIONS

----- Start of picture text -----
Unrestricted funds Restricted funds Total funds
-
Justice Together Initative £94,978 £94,978
Sam and Bella - £45,000 £45,000
Trust for London - £24,500 £24,500
-
City Bridge Foundation £15,000 £15,000
Evan Cornish Foundation - £10,000 £10,000
-
Paul Hamlyn Foundation £84,000 £84,000
-
Sigrid Rausing Trust £60,000 £60,000
AB Charitable Trust £22,000 - £22,000
-
Austrian private donor £8,629 £8,629
Haella £6,472 - £6,472
Niks Voor Niks £4,314 - £4,314
-
Asylos £2,796 £2,796
Garden Court Chambers £2,500 - £2,500
Total £190,711 £189,478 £380,189
----- End of picture text -----

EXPENDITURE

----- Start of picture text -----
Unrestricted funds Restricted funds Total 2023
£4,672 £365 £5,037
Office rent
IT costs £20,047 £1,574 £21,621
Legal and professional £15,390 £8,070 £23,460
Wages, NI and pensions £100,356 £117,035 £217,391
Travel £4,277 £0 £4,277
Meeting costs £20,593 £8,428 £29,021
Training £470 £20 £490
Printing, stationery and pub- £1,592 £1,184 £2,776
lishing
Insurance £14,630 £1,117 £15,747
Conversion rates gains/ £3,037 £0 £3,037
(losses)
Bank charges £235 £0 £235
Sundry expenditure £61 £0 £61
Total £185,360 £137,793 £332,153
----- End of picture text -----

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Asylos Annual Report 2023

Declaration

Statement of Trustees' Responsibilities The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on and signed on their behalf by:

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Asylos Annual Report 2023

A world in which all asylum decisions are based on fair process and accurate information.

www.asylos.eu I info@asylos.eu

Charity registration number: 1158386

Asylos

Annual Report and Financial Statements for the Year Ended 31 December 2023

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Asylos

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 3
Statement of Trustees' Responsibilities 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Asylos

Reference and Administrative Details

Trustees Elizabeth Williams Alexandra Dufresne Stephanie Huber Philip Arnold Julia Vonk Diamanto Vlantoni Katharina Natter Dina Baslan Dick Oosting Senior Management Team Sophie Kloos, Director Charity Registration Number 1158386 Principal Office International House 101 King's Cross Road London WC1X 9LP Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

Asylos

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2023.

Objectives and activities

Objects and aims

The object of the CIO is the promotion of human rights law as set out in the Universal Declaration of Human Rights and subsequent United Nations or regional conventions and declarations, and in national law. In pursuing this object, Asylos will focus on the advancement of human rights law with respect to asylum seekers and stateless people in the UK and elsewhere.

Objectives, strategies and activities

• Engaging in research into human rights issues and monitor abuses of human rights;

• Contributing to the sound administration of human rights by providing information and background research for asylum cases so as to ensure that asylum seekers are given a fair hearing for their asylum claims;

• Raising awareness of human rights issues and promoting popular support for human rights by facilitating an informed and fact based public debate on asylum;

• Providing technical advice to governments and others on human rights matters, by making its research and information available on request and providing relevant training.

Public benefit

a. Asylos benefits asylum seekers and stateless people in their preparation of asylum claims as allowed under national, European and international law. These asylum seekers would not be exercising their full rights without Asylos assistance, as they would be unable to prepare evidential documentation for their asylum claims. Asylos also benefits its volunteers, who, through their engagement in conducting research, learn about the related legal systems, and emphasize to their contemporaries the importance of fairness in the legal system.

b. Asylos’ work is beneficial in that it promotes a high quality of legal decision-making and helps reduce the time needed for legal cases to conclude, thereby helping the legal system meet its own standards. Lawyers and judges alike have confirmed the added value Asylos reports bring to legal asylum cases.

c. As Asylos works in close co-operation with lawyers engaged in the asylum cases it is highly unlikely that any detriment or harm for the benefitting population may occur from Asylos’ activities.

d. There is no personal benefit from Asylos’ activities for trustees or for specific persons or organisations.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

The charity is operated under the rules of its constitution adopted 29/07/2014, most recently amended 19/05/2020.

Page 2

Asylos

Trustees' Report (continued)

Recruitment and appointment of trustees

Asylos is committed to fair and open recruitment processes, but can also choose to appoint new Trustees as outlined in its statutes. The Board and staff, possibly together with one or more volunteers, approach people who they think are suitable, meet them in person or through a conference call and get a better sense of who they are and whether they are interested before inviting them to join the Board of Trustees.

Our board of trustees always includes two to three members who were elected from within the Asylos volunteer network, with the terms arranged in a way that we will plan to recruit a new elected trustee on a regular basis, every 12-18 months. Trustees elected as representatives from within the network (‘elected trustees’) have a specific function to directly represent the interests of the volunteer body and to facilitate communication between the board of trustees and the rest of the network.

Achievements and performance

Please see above report.

Financial review

Please see above report.

Policy on reserves

The charity has no specific policy with regard to the level of reserves.

Page 3

Asylos Statement of Tru5teesl RespoD5ibilities The trygtees are responsible for preparing th¢ twsL¢¢5' repDrt and the financial statetnettts in accordallee with the United Kingdom Accounting Siaudards (United Kingdom Generally Accepted A.e¢ounting Practice) and applicabl¢ law #nd regulations. The law applicable to ch8riti¢s re4]iiires the tnisteLq tn prepare finatteial st&tem¢nts for eacJL Iinancial year which give PA true and fair view of the slate of affairs of the ¢hatity and of the incoming resources and application oc resources of th¢ ¢hLn"ty foi that p¢riod. In preparing these financial statements. the In￿￿eS are r¢quired to: select suitable ￿¢0￿1¢ing policies and then apply th¢m ¢onsistently' obs¢rve the methods principles ID th¢ Charitics SORP; make judgem¢nts andestimat¢s that are reasonable and pnjdent. state whether applic8ble accDI]nting standards bave been foitowed, subj'ect to Rny material departures di&Llused ￿Ld ¢xplain¢d in thc fitwicial Stal¢n￿nIS. at prepare thc finan¢ial statements on the going cotteern basis unless it is inappropriat¢ to presume that the cljarity will continue in business. Thc In￿1¢¢5 ar¢ resw)usKble for keeping proper ￿￿o￿n[Ing rrKords that disclose witb reasonable accuracy at any lime the fu1t￿Lia1 Pubiiiun of the ¢harity and enable them lo ensure that the financial statements comply with the Clwities Act 2011, the Charities (Accounrs and Reports) Regulations 2008, alld the provisioDS of the coA]siitution. Thc trust￿$ are also responsible for safeguarding the asser5 of the charity 2nd hence for taking r¢&sonable steps for tlle prevention aTLd detection of fraud othv irregulariiies. The ttusteas are responsibl¢ tor the maint¢nawe attd integriry of th¢ cotpotate &nd financial ittfom)ation included on the charitable company's weL75ltc. Legislation governtng th¢ preparation and dissemination or financial statements may diffu from legislation in other jurisdictions. Approv¢d by thc Injsiees of the charity On t5/1:J.i.Y. a signed on its bebalf by: Katharina Natter Trustce Page 4

Asylos

Independent Examiner's Report to the trustees of Asylos

Independent examiner’s report to the trustees of Asylos

I report to the trustees on my examination of the accounts of Asylos (the Charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity 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 Charity’s accounts carried out under section 145 of the 2011 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

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.

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

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

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

......................................

John O’Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Date:.............................

Page 5

Asylos

Statement of Financial Activities for the Year Ended 31 December 2023

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Total Income
Expenditure on:
Charitable activities
6
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12		 Unrestricted
£
190,711
-
980
191,691
(185,360)
(185,360)
6,331
110,640
116,971		 Restricted
£
-
189,478
-
189,478
(137,793)
(137,793)
51,685
(15,939)
35,746		 Total
2023
£
190,711
189,478
980
381,169
(323,153)
(323,153)
58,016
94,701
152,717

All of the charity's activities derive from continuing operations during the above period.

The notes on pages 8 to 14 form an integral part of these financial statements. Page 6

Asylos (Registration number: 1158386) Balance Sheet as at 31 December 2023 2023 Note Currettt afjgets Cash ai bank a[￿ in batjd 10 153,857 Creditors: Amounts fallln% due Trvlthln o￿t yewr Net assets 11,140) 152,717 Funds of th¢ ¢h•rlty'. Reitrlcted Income funds Restri¢ted funds 35,746 Unrestrleted income funds Unrestricted fijn 116,971 Total fyDd$ 12 132,717 The fi Ancial Slat¢ments on pages 6 to 14 were approved by the trust¢¢S. And 8Uthori5ed for issue on and signed on their b¢h8lf by.. Elizabeth Williams Tnjstee The notes on pages 8 to 14 form an integJ31 part of these financial statements. Page 7

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Asylos meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Previous period comparison

The previous period’s figures have not been included for comparison because the layout used in the previous period was substantially different (prepared on a receipts and payments basis and presented in a foreign currency) and does not lend itself to clear comparison.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 8

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

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

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 9

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from companies, trusts, etc.
3
Income from charitable activities
Grants & donations
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
8,629
182,082
190,711
Restricted
funds
£
189,478
189,478
Unrestricted
funds
General
£
980		 Total
2023
£
8,629
182,082
190,711
Total
2023
£
189,478
189,478
Total
2023
£
980

Page 10

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

5
Grants and donations
Justice Together Initiative
Sam and Bella
Trust for London
City Bridge Foundation
Evan Cornish Foundation
Paul Hamlyn Foundation
Sigrid Rausing Trust
AB Charitable Trust
Austrian private donor
Haella
Niks Voor Niks
Asylos
Garden Court Chambers
6
Expenditure on charitable activities
Office rent
IT costs
Legal & professional
Wages, NI & pensions
Travel
Meeting costs
Training
Printing, stationery & publishing
Insurance
Conversion rate gains/(losses)
Bank charges
Sundry expenditure		 Unrestricted
funds
£
-
-
-
-
-
84,000
60,000
22,000
8,629
6,472
4,314
2,796
2,500
190,711
Unrestricted
funds
General
£
4,672
20,047
15,390
100,356
4,277
20,593
470
1,592
14,630
3,037
235
61
185,360		 Restricted
funds
£
94,978
45,000
24,500
15,000
10,000
-
-
-
-
-
-
-
-
189,478
Restricted
funds
£
365
1,574
8,070
117,035
-
8,428
20
1,184
1,117
-
-
-
137,793		 Total funds
£
94,978
45,000
24,500
15,000
10,000
84,000
60,000
22,000
8,629
6,472
4,314
2,796
2,500
380,189
Total
2023
£
5,037
21,621
23,460
217,391
4,277
29,021
490
2,776
15,747
3,037
235
61
323,153

Page 11

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

7 Staff costs

The aggregate payroll costs were as follows:

2023 £

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 213,098
2,645
1,648
217,391

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees 2023
No
6

6 of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £1,648.

No employee received emoluments of more than £60,000 during the year

The total employee benefits of the key management personnel of the charity were £57,460.

8 Independent examiner's fees

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

2023 £ -

Page 12

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Cash and cash equivalents

10 Cash and cash equivalents
Cash at bank
11 Creditors: amounts falling due within one year
Other creditors		 2023
£
153,857
2023
£
1,140

12 Funds

12 Funds
Unrestricted funds
General
General
Restricted funds
Souter Trust
Justice Together Initiative
Trust for London
Evan Cornish Foundation
Sebba
PHF Lived Experience
City Bridge Foundation
Justice Together Initiative
Ukraine Emergency Grant
Total restricted funds
Total funds		 Balance at 1
January
2023
£
110,640
(257)
5,887
(7,989)
-
-
12,000
-
(25,580)
(15,939)
94,701		 Incoming
resources
£
191,691
-
74,978
24,500
10,000
45,000
-
15,000
20,000
189,478
381,169		 Resources
expended
£
(185,360)
-
(57,210)
(12,428)
(8,333)
(37,242)
(12,000)
(5,000)
(5,580)
(137,793)
(323,153)		 Transfers
£
-
257
(11,160)
-
-
(257)
-
-
11,160
-
-		 Balance at
31
December
2023
£
116,971
-
12,495
4,083
1,667
7,501
-
10,000
-
35,746
152,717

Page 13

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

The specific purposes for which the funds are to be applied are as follows:

Souter Trust - Core funding for network coordination, emergencies project, technical infrastructure and office costs.

Justice Together Initiative - Reviewing UK Home Office Country of Origin Information reports to ensure asylum decisions are based on the highest quality information.

Trust for London - Thematic projects (research for vulnerable groups) & associated training & advocacy. Evan Cornish Foundation - Core funding, Emergency reponse work (emergency COI respositories). Sebba - Core funding, Emergency response work (emergency COI repositories), Fundraising.

PHF Lived Experience - Project to improve equalities monitoring, increase representation and bolster organisational support to people with lived experience in the Asylos Network. City Bridge Foundation - Core funding - case specific COI, COI training, London focused. Justice Together Initiative Ukraine Emergency Grant - Additional funding for advice and support arising as a result of the conflict in Ukraine.

The transfer from the Justice Together Initiative fund to the Justice Together Initiative Ukraine Emergency Grant fund represents the reallocation of funds to better reflect their restriction.

The transfer from theSebba fund to the Souter Trust fund represents the reallocation of funds to better reflect their restriction.

13 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets		 Unrestricted
General
£
118,111
(1,140)
116,971		 Restricted
£
35,746
-
35,746		 2023
Total funds
£
153,857
(1,140)
152,717

14 Related party transactions

There were no related party transactions in the year.

15 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Anna Magyarlarki

Anna Magyarlarki received remuneration of £1,436 during the year.

This remuneration was for fundraising consultancy.

Stephanie Huber

Stephanie Huber received remuneration of £660 during the year.

This remuneration was for the provision of COI training, including reviewing the training notes and preparing for the training.

Page 14

Charity registration number: 1158386

Asylos

Annual Report and Financial Statements for the Year Ended 31 December 2023

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Asylos

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 3
Statement of Trustees' Responsibilities 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Asylos

Reference and Administrative Details

Trustees Elizabeth Williams Alexandra Dufresne Stephanie Huber Philip Arnold Julia Vonk Diamanto Vlantoni Katharina Natter Dina Baslan Dick Oosting Senior Management Team Sophie Kloos, Director Charity Registration Number 1158386 Principal Office International House 101 King's Cross Road London WC1X 9LP Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

Asylos

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2023.

Objectives and activities

Objects and aims

The object of the CIO is the promotion of human rights law as set out in the Universal Declaration of Human Rights and subsequent United Nations or regional conventions and declarations, and in national law. In pursuing this object, Asylos will focus on the advancement of human rights law with respect to asylum seekers and stateless people in the UK and elsewhere.

Objectives, strategies and activities

• Engaging in research into human rights issues and monitor abuses of human rights;

• Contributing to the sound administration of human rights by providing information and background research for asylum cases so as to ensure that asylum seekers are given a fair hearing for their asylum claims;

• Raising awareness of human rights issues and promoting popular support for human rights by facilitating an informed and fact based public debate on asylum;

• Providing technical advice to governments and others on human rights matters, by making its research and information available on request and providing relevant training.

Public benefit

a. Asylos benefits asylum seekers and stateless people in their preparation of asylum claims as allowed under national, European and international law. These asylum seekers would not be exercising their full rights without Asylos assistance, as they would be unable to prepare evidential documentation for their asylum claims. Asylos also benefits its volunteers, who, through their engagement in conducting research, learn about the related legal systems, and emphasize to their contemporaries the importance of fairness in the legal system.

b. Asylos’ work is beneficial in that it promotes a high quality of legal decision-making and helps reduce the time needed for legal cases to conclude, thereby helping the legal system meet its own standards. Lawyers and judges alike have confirmed the added value Asylos reports bring to legal asylum cases.

c. As Asylos works in close co-operation with lawyers engaged in the asylum cases it is highly unlikely that any detriment or harm for the benefitting population may occur from Asylos’ activities.

d. There is no personal benefit from Asylos’ activities for trustees or for specific persons or organisations.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

The charity is operated under the rules of its constitution adopted 29/07/2014, most recently amended 19/05/2020.

Page 2

Asylos

Trustees' Report (continued)

Recruitment and appointment of trustees

Asylos is committed to fair and open recruitment processes, but can also choose to appoint new Trustees as outlined in its statutes. The Board and staff, possibly together with one or more volunteers, approach people who they think are suitable, meet them in person or through a conference call and get a better sense of who they are and whether they are interested before inviting them to join the Board of Trustees.

Our board of trustees always includes two to three members who were elected from within the Asylos volunteer network, with the terms arranged in a way that we will plan to recruit a new elected trustee on a regular basis, every 12-18 months. Trustees elected as representatives from within the network (‘elected trustees’) have a specific function to directly represent the interests of the volunteer body and to facilitate communication between the board of trustees and the rest of the network.

Achievements and performance

Please see above report.

Financial review

Please see above report.

Policy on reserves

The charity has no specific policy with regard to the level of reserves.

Page 3

Asylos Statement of Tru5teesl RespoD5ibilities The trygtees are responsible for preparing th¢ twsL¢¢5' repDrt and the financial statetnettts in accordallee with the United Kingdom Accounting Siaudards (United Kingdom Generally Accepted A.e¢ounting Practice) and applicabl¢ law #nd regulations. The law applicable to ch8riti¢s re4]iiires the tnisteLq tn prepare finatteial st&tem¢nts for eacJL Iinancial year which give PA true and fair view of the slate of affairs of the ¢hatity and of the incoming resources and application oc resources of th¢ ¢hLn"ty foi that p¢riod. In preparing these financial statements. the In￿￿eS are r¢quired to: select suitable ￿¢0￿1¢ing policies and then apply th¢m ¢onsistently' obs¢rve the methods principles ID th¢ Charitics SORP; make judgem¢nts andestimat¢s that are reasonable and pnjdent. state whether applic8ble accDI]nting standards bave been foitowed, subj'ect to Rny material departures di&Llused ￿Ld ¢xplain¢d in thc fitwicial Stal¢n￿nIS. at prepare thc finan¢ial statements on the going cotteern basis unless it is inappropriat¢ to presume that the cljarity will continue in business. Thc In￿1¢¢5 ar¢ resw)usKble for keeping proper ￿￿o￿n[Ing rrKords that disclose witb reasonable accuracy at any lime the fu1t￿Lia1 Pubiiiun of the ¢harity and enable them lo ensure that the financial statements comply with the Clwities Act 2011, the Charities (Accounrs and Reports) Regulations 2008, alld the provisioDS of the coA]siitution. Thc trust￿$ are also responsible for safeguarding the asser5 of the charity 2nd hence for taking r¢&sonable steps for tlle prevention aTLd detection of fraud othv irregulariiies. The ttusteas are responsibl¢ tor the maint¢nawe attd integriry of th¢ cotpotate &nd financial ittfom)ation included on the charitable company's weL75ltc. Legislation governtng th¢ preparation and dissemination or financial statements may diffu from legislation in other jurisdictions. Approv¢d by thc Injsiees of the charity On t5/1:J.i.Y. a signed on its bebalf by: Katharina Natter Trustce Page 4

Asylos

Independent Examiner's Report to the trustees of Asylos

Independent examiner’s report to the trustees of Asylos

I report to the trustees on my examination of the accounts of Asylos (the Charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity 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 Charity’s accounts carried out under section 145 of the 2011 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

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.

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

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

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

......................................

John O’Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Date:.............................

Page 5

Asylos

Statement of Financial Activities for the Year Ended 31 December 2023

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Total Income
Expenditure on:
Charitable activities
6
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12		 Unrestricted
£
190,711
-
980
191,691
(185,360)
(185,360)
6,331
110,640
116,971		 Restricted
£
-
189,478
-
189,478
(137,793)
(137,793)
51,685
(15,939)
35,746		 Total
2023
£
190,711
189,478
980
381,169
(323,153)
(323,153)
58,016
94,701
152,717

All of the charity's activities derive from continuing operations during the above period.

The notes on pages 8 to 14 form an integral part of these financial statements. Page 6

Asylos (Registration number: 1158386) Balance Sheet as at 31 December 2023 2023 Note Currettt afjgets Cash ai bank a[￿ in batjd 10 153,857 Creditors: Amounts fallln% due Trvlthln o￿t yewr Net assets 11,140) 152,717 Funds of th¢ ¢h•rlty'. Reitrlcted Income funds Restri¢ted funds 35,746 Unrestrleted income funds Unrestricted fijn 116,971 Total fyDd$ 12 132,717 The fi Ancial Slat¢ments on pages 6 to 14 were approved by the trust¢¢S. And 8Uthori5ed for issue on and signed on their b¢h8lf by.. Elizabeth Williams Tnjstee The notes on pages 8 to 14 form an integJ31 part of these financial statements. Page 7

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Asylos meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Previous period comparison

The previous period’s figures have not been included for comparison because the layout used in the previous period was substantially different (prepared on a receipts and payments basis and presented in a foreign currency) and does not lend itself to clear comparison.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 8

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

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

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 9

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from companies, trusts, etc.
3
Income from charitable activities
Grants & donations
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
8,629
182,082
190,711
Restricted
funds
£
189,478
189,478
Unrestricted
funds
General
£
980		 Total
2023
£
8,629
182,082
190,711
Total
2023
£
189,478
189,478
Total
2023
£
980

Page 10

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

5
Grants and donations
Justice Together Initiative
Sam and Bella
Trust for London
City Bridge Foundation
Evan Cornish Foundation
Paul Hamlyn Foundation
Sigrid Rausing Trust
AB Charitable Trust
Austrian private donor
Haella
Niks Voor Niks
Asylos
Garden Court Chambers
6
Expenditure on charitable activities
Office rent
IT costs
Legal & professional
Wages, NI & pensions
Travel
Meeting costs
Training
Printing, stationery & publishing
Insurance
Conversion rate gains/(losses)
Bank charges
Sundry expenditure		 Unrestricted
funds
£
-
-
-
-
-
84,000
60,000
22,000
8,629
6,472
4,314
2,796
2,500
190,711
Unrestricted
funds
General
£
4,672
20,047
15,390
100,356
4,277
20,593
470
1,592
14,630
3,037
235
61
185,360		 Restricted
funds
£
94,978
45,000
24,500
15,000
10,000
-
-
-
-
-
-
-
-
189,478
Restricted
funds
£
365
1,574
8,070
117,035
-
8,428
20
1,184
1,117
-
-
-
137,793		 Total funds
£
94,978
45,000
24,500
15,000
10,000
84,000
60,000
22,000
8,629
6,472
4,314
2,796
2,500
380,189
Total
2023
£
5,037
21,621
23,460
217,391
4,277
29,021
490
2,776
15,747
3,037
235
61
323,153

Page 11

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

7 Staff costs

The aggregate payroll costs were as follows:

2023 £

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 213,098
2,645
1,648
217,391

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees 2023
No
6

6 of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £1,648.

No employee received emoluments of more than £60,000 during the year

The total employee benefits of the key management personnel of the charity were £57,460.

8 Independent examiner's fees

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

2023 £ -

Page 12

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Cash and cash equivalents

10 Cash and cash equivalents
Cash at bank
11 Creditors: amounts falling due within one year
Other creditors		 2023
£
153,857
2023
£
1,140

12 Funds

12 Funds
Unrestricted funds
General
General
Restricted funds
Souter Trust
Justice Together Initiative
Trust for London
Evan Cornish Foundation
Sebba
PHF Lived Experience
City Bridge Foundation
Justice Together Initiative
Ukraine Emergency Grant
Total restricted funds
Total funds		 Balance at 1
January
2023
£
110,640
(257)
5,887
(7,989)
-
-
12,000
-
(25,580)
(15,939)
94,701		 Incoming
resources
£
191,691
-
74,978
24,500
10,000
45,000
-
15,000
20,000
189,478
381,169		 Resources
expended
£
(185,360)
-
(57,210)
(12,428)
(8,333)
(37,242)
(12,000)
(5,000)
(5,580)
(137,793)
(323,153)		 Transfers
£
-
257
(11,160)
-
-
(257)
-
-
11,160
-
-		 Balance at
31
December
2023
£
116,971
-
12,495
4,083
1,667
7,501
-
10,000
-
35,746
152,717

Page 13

Asylos

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

The specific purposes for which the funds are to be applied are as follows:

Souter Trust - Core funding for network coordination, emergencies project, technical infrastructure and office costs.

Justice Together Initiative - Reviewing UK Home Office Country of Origin Information reports to ensure asylum decisions are based on the highest quality information.

Trust for London - Thematic projects (research for vulnerable groups) & associated training & advocacy. Evan Cornish Foundation - Core funding, Emergency reponse work (emergency COI respositories). Sebba - Core funding, Emergency response work (emergency COI repositories), Fundraising.

PHF Lived Experience - Project to improve equalities monitoring, increase representation and bolster organisational support to people with lived experience in the Asylos Network. City Bridge Foundation - Core funding - case specific COI, COI training, London focused. Justice Together Initiative Ukraine Emergency Grant - Additional funding for advice and support arising as a result of the conflict in Ukraine.

The transfer from the Justice Together Initiative fund to the Justice Together Initiative Ukraine Emergency Grant fund represents the reallocation of funds to better reflect their restriction.

The transfer from theSebba fund to the Souter Trust fund represents the reallocation of funds to better reflect their restriction.

13 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets		 Unrestricted
General
£
118,111
(1,140)
116,971		 Restricted
£
35,746
-
35,746		 2023
Total funds
£
153,857
(1,140)
152,717

14 Related party transactions

There were no related party transactions in the year.

15 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Anna Magyarlarki

Anna Magyarlarki received remuneration of £1,436 during the year.

This remuneration was for fundraising consultancy.

Stephanie Huber

Stephanie Huber received remuneration of £660 during the year.

This remuneration was for the provision of COI training, including reviewing the training notes and preparing for the training.

Page 14