## Company number: 11136659 Charity number: 1179608
## **Safe Passage International**
## **Report and financial statements**
## **For the year ended 31 December 2023**
Safe Passage is a company limited by guarantee, registered in England and Wales with the registered office PO Box 79446, London E2 2HS Safe Passage International is regulated in the UK by the OISC with the authorisation number N201800034
**Safe Passage International**
## **Contents**
## **For the year ended 31 December 2023**
## **Contents:**
|Safe Passage International Mission, Vision & Values|4|
|---|---|
|Safe Passage International Activities|6|
|Safe Passage International’s work in 2023|7|
|GOALS 1 and 2: We will improve access to safe routes for refugees||
|inside and outside of Europe who seek protection within Europe|9|
|GOAL 3: We will challenge policies and rhetoric that undermine||
|the fundamental right to seek asylum in Europe|13|
|GOAL 4: We will hold ourselves accountable to all those connected||
|and committed to our work by embodying our values and mission||
|on every level that we operate|15|
|Fundraising in 2023|17|
|Our Standards||
|Third Parties||
|Income and Expenditure|20|
|Reserves Policy||
|Risk Management|21|
|Appointment of trustees||
|Remuneration Policy||
|References and Administrative Details|25|
|Statement of responsibilities of the trustees|26|
|Independent Auditor’s Report|28|
|Consolidated statement of financial activities|33|
|Balance Sheet|34|
|Consolidated statement of cash flows|35|
|Notes to the financial statements|36|
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Trustees’ Annual Report**
The trustees present their report and the audited financial statements for the year ended 31 December 2023. Reference and administrative information set out on pages 25 form part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Safe Passage International Mission, Vision & Values**
4
**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
- Looking for new ways to break barriers down Challenging rules and norms
- Looking for new projects and ways of working Ensuring we are at the cutting edge, rather than part of the crowd Open about mistakes and learning from them
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Public Benefit**
Safe Passage International (SPI) is a charity for public benefit. The objects of the charity are, for the public benefit, the relief of refugees, asylum seekers, migrant workers and their families and dependents who are in conditions of need, hardship and distress (in such ways as are exclusively charitable under the law of England and Wales) in particular but without limitation by assisting individuals to access safe and legal routes to sanctuary within and between countries.
## **Safe Passage International Activities**
SPI’s cross-border legal teams provide expert legal assistance and representation to children, separated families and adults in vulnerable circumstances who are seeking safety and protection in Europe. The charity’s legal expertise is focussed on unaccompanied children and family reunion, using domestic and European immigration and asylum law to help people make safe journeys to European countries where they have a link or family tie. SPI’s legal and protection staff also work with children and families to ensure they can access their basic rights such as accommodation, health care and social support throughout the legal
_**SPI currently has registered offices in the UK, Greece and France, and a presence in Poland.**_
process and when arriving at their destination country.
SPI’s campaigning and advocacy work maximises impact by advocating for systemic improvements to policies and practices which impede refugee rights. Through a combination of political advocacy, campaigning, and strategic litigation, SPI builds and coordinates campaigns to challenge narratives about refugee rights and to secure political change to enable broader access to safe routes to sanctuary for all. SPI’s work is underpinned by a staunch commitment to anti-racism and a belief that to achieve maximum impact, the charity’s work must be informed by people from refugee backgrounds with direct experience of its work. SPI’s teams work hard to provide access to safe alternatives to the dangerous journeys that many feel they have no choice but to make.
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Safe Passage International’s work in 2023**
## **Chair of Trustees Introduction**
Reflecting on 2023, it is undeniable that another gruelling year has unfolded for refugees in the UK and elsewhere in Europe. The UK Government bulldozed through unprecedented and dangerous legislation, from the appalling Illegal Migration Act to the Safety of Rwanda (Asylum and Immigration) Act facilitating deportations to Rwanda. Despite SPI’s campaigning, the political climate remains hostile, with safe routes still a distant hope for many refugees – often with tragic consequences. During the year, we mourned the loss of at least seven lives in the English Channel, knowing more have died with no recognition.
SPI saw first-hand through our legal work with refugee families that children bear the heaviest cost of this hostility, left stranded in squalid camps across Europe or exposed to heightened risks of exploitation by smugglers. Shockingly, evidence revealed that at least 17 unaccompanied children in Europe go missing every day. Yet, despite the persistent anti-refugee rhetoric saturating political discourse and dominating headlines, SPI’s dedication and determination have remained unchanged. Our legal teams across France, the UK and Greece secured visas and won appeals for child refugees at risk of detention. Here in the UK, we put pressure on the Government to promise new safe routes for Afghan families seeking reunion.
During 2023, SPI continued to drive the conversation on safe routes, launching a comprehensive report and associated campaign – Routes to Safety – and promoting its recommendations at key events. Our messages have gained momentum with the general public, with thousands rallying to support our call for new routes to safety, family and hope. Alongside our core legal work to assist children to reach safety, our Afghan Pro-Bono Initiative went from strength to strength, with media exposure leading to important wins for our clients. Our 'REUNIR' project in France saw SPI expanding support for refugees from various conflict regions.
In Greece, SPI began broadening the scope of our work to provide legal and social support for refugee family unity in Europe, as well as continuing with family reunification work. Despite fading public attention, our Ukraine Response Project team remained steadfast in providing essential aid to refugees fleeing the prolonged conflict. SPI also swiftly took on several legal cases to support Palestinians in Gaza seeking family reunion in the UK amidst the unfolding crisis, alongside conducting a Sudan response scoping mission.
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
Once again, the voices of those with lived experience drove our work forwards; with Young Leaders helping us shape and deliver impactful campaigns last year, delivering powerful speeches to politicians, sharing stories in the media, and honing their advocacy skills. Our Experts by Experience Consultants continued to shape strategic decisions, holding us accountable and providing valuable insights from their own experience.
The year ahead is vital. Pivotal elections will shape refugee rights, and as we scale our impact, is an incredibly exciting time to stand with us and champion safe routes. To all who stood in solidarity with us in 2023 and will do so again this year – your continued support fuels our mission, and we couldn’t be more grateful.
In March 2024, we were delighted to appoint Dr Wanda Wyporska, an experienced Chief Executive, who, as a daughter of Windrush and the granddaughter of a Polish refugee, is passionate about our work. We look forward to seeing her take the organisation forward. At the same time, it is with gratitude and sadness that we bid farewell to Beth Gardiner-Smith, our founding CEO, and we wish her all the very best for the future.
## **Magid Magid Chair of Trustees**
_‘In the past year, we have seen a lot of tragedies occur with many losses of life at sea, and the right_
_to asylum under attack with the Illegal Migration Bill being passed. There has been political instability with the changing Home Secretary and continuing hostile environment towards refugees; all of which has made me more grateful for Safe Passage. In times of such instability, Young Leaders have had one another and the organisation to lean on, allowing ourselves to support one another with the emotional impact of this changing political climate, and working together to fight for the change that we so desperately want to see. The Young Leaders’ group will continue to work hard in 2024 to bring about change and increase our impact.’_
## - **Ayesha, Trustee and Young Leader, 2023**
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**Safe Passage International**
## **Trustees’ Annual Report**
**For the year ended 31 December 2023**
**GOALS 1 and 2: We will improve access to safe routes for refugees inside and outside of Europe who seek protection within Europe**
## **Core legal work**
2023 saw SPI continue its core legal work to assist children to reunite with family in Europe, from countries both inside and outside of the European Union.
The routes SPI focuses on are complex and ever-changing, and the need for safeguarding and protection is increasing. The charity sees that where children are left in limbo due to failures in safe routes, there is a further risk of trauma, mental health difficulties, and, in the worst cases, the risk of children growing frustrated with the legal process and trying to travel irregularly in a desperate attempt to reach their family. Many of these children go missing.
In 2023, we used our legal work to support a total of **1,069** people fleeing persecution to access safe routes and support.
In 2023, SPI used its legal expertise in Greece, France and the UK to:
- Support 1,069 people to access safe routes and support;
- Provide 629 people with expert legal and protection advice;
- Run 146 legal cases, representing 12 different nationalities;
- Provide 219 families with social support to access their legal rights;
- Train 180 sector peers through capacity building workshops focussed on sharing SPI’s legal expertise on family reunion and safe routes with other organisations across Europe.
SPI’s legal team in the UK continued to lead the sector with its expertise in complex Entry Clearance cases both inside and outside the UK Immigration Rules, which culminated in 38 safe arrivals of children and families to the UK. At the end of 2023, the UK legal team had 68 live cases of direct representation: 23 cases in which the application is being prepared; 14 cases in which the application has been submitted and a decision is pending; and 20 appeals (the remaining cases had either been granted or the application has been withdrawn and children are awaiting transfer).
The legal team in France continued to support the casework of unaccompanied minors and families in the EU seeking family reunion and protection in France. In 2023, this casework achieved a 100% success rate, with 20 positive decisions received for families and individuals, and a further
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## **Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
15 cases benefiting from legal advice. The team supported 11 separated families in France to travel safely to the UK for family reunion; this represented 31 people including 13 children.
In Greece, SPI’s legal experts continued to focus on casework across different legal contexts. The team strengthened its expertise on complex Dublin cases, successfully representing 15 cases of people in Greece seeking family reunion in France, Italy, the Netherlands, Denmark and Switzerland. The team also began work to support people with refugee status in Greece, particularly single parents with children, to obtain travel documents from the Greek Asylum Service to travel to other EU countries where they have family links. The team undertook 7 successful such cases.
Although SPI’s work focuses on preventing the need to make dangerous journeys within the European continent, the vast majority of people the charity works with have had no choice but to make perilous journeys to reach Europe in the first place. Therefore, throughout 2023, SPI also worked with people outside Europe to travel safely for protection within Europe. In this context, SPI’s legal teams in the UK, France and Greece supported cases of unaccompanied children and families in countries such as Sudan, Iran, Afghanistan, Turkey and Pakistan to travel safely to European countries where they have a family tie or connection.
## **Crisis response work**
Throughout 2023, SPI demonstrated agility in responding to emerging global crises through a combination of legal expertise and strong international partnerships.
## Ukraine Response Project
The Ukraine Response Project (URP) was established in September 2022 in response to war breaking out in February of that year. The UK Government launched two official schemes for Ukrainians – Homes for Ukraine and the Ukraine Family Scheme - enabling Ukrainians to apply for visas to come to the UK. Given the presence of over 1 million Ukrainian refugees in Poland by April 2022, SPI identified a strategic need to set up a legal clinic in Warsaw, to raise awareness of the UK schemes and provide tailored legal assistance to refugees wanting to apply. 2023 was the first full year of the project’s operation.
Throughout 2023, many with whom SPI worked, struggled with a lack of awareness about the schemes; significant bureaucratic difficulties that made accessing the schemes difficult; and a gap between who could qualify for the two schemes, which left many in limbo. The URP clinic’s work
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
provides legal assistance to overcome these obstacles, whilst evidence and data gathered from this work support SPI’s advocacy work to improve access to safe routes for people fleeing Ukraine.
In 2023, the Ukraine Response Project:
- Supported 232 clients with one off legal advice and casework support;
- Supported a further 152 dependents of SPI clients;
- Secured 72 visas for people to travel safely to the UK;
- Provided legal representation in 8 complex cases.
The project was also recognised as ‘Standout’ at the FT Innovation Awards in 2023.
## Afghanistan Response Projects
The ‘Alliance Française Pro-Bono pour les Afghans’ (AFPBA) project in France continued to assist Afghans to safely reach family in France with the support of 12 commercial law firms. In 2023, the project supported 47 families, including 118 children. Positive outcomes for cases can take a long time to materialise due to the complex nature of the casework. Of the total number of people supported by the project in 2023, 14 cases were accepted, which included 36 visas granted and 13 families reunited.
The huge success of AFPBA, has resulted in an expansion of the work during 2024. Rather than focus on a specific nationality, the project now encompasses family reunion and safe routes for people from all nationalities, with a focus on responding to emerging global crises. This is an opportunity to strengthen SPI’s long-term expertise. The project is now known as REUNIR.
Meanwhile, the Afghan Pro Bono Initiative (APBI) in the UK continued to run smoothly as a joint project with Refugee Legal Support (RLS) and 14 commercial law firms. The project’s aim is to address the pressing need for Afghan nationals and their families to access crucial legal information, advice, and representation concerning safe routes to the UK, particularly after the Taliban takeover.
Since the project’s inception, 1,250 people have received answers to their initial enquiries; 303 Afghan individuals received one-off legal advice; 121 Afghans secured legal representation; and 19 individuals were accepted to travel safely to the UK. Of this total, approximately 60% of APBI’s cases involve children and women. This significant impact for Afghan families could not have been achieved without the 9,760 hours of time donated to the project by volunteers. SPI is extremely grateful to all our volunteers who give up their time to support our work.
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
In 2023, the project won the LawWorks award for ‘Most Effective pro-Bono Partnership’ and was highly commended in The Lawyer's Awards and the FT Innovation Awards for our work with Afghan refugees in the UK.
## Emerging Crises
Sadly, throughout 2023, SPI continued to see more families torn apart by war and persecution in new and ongoing crises, prompting the charity to explore the feasibility of work in Sudan and Gaza. Scoping exercises revealed the desperate need for legal assistance to reunite children with their family members in Europe, and by the end of the year, SPI had taken on test cases for children stuck in Gaza wishing to reunite with family in the UK, and families fleeing Sudan seeking legal assistance to reunite safely in France. This work has further developed in 2024 and we have seen already families reunited successfully in 2024.
Born during the global pandemic, baby Anna*'s young life took a distressing turn when her mother, Bella*, was denied asylum in Greece and became undocumented, leaving her without any financial resources. When Anna was just 11 months old, Greek child protection services saw Bella struggling and removed baby Anna from her. Bella left the country heading for France, feeling completely heartbroken and devastated at leaving Anna alone in Greece.
Bella sought safety in France, but sadly the French authorities also refused her application for asylum. This is when our team was contacted to help her reunite with her baby. We feared it might never be possible because she didn’t have legal residency in France, but we worked tirelessly to secure Bella's legal status in France. A glimmer of hope emerged when we discovered a vital family link through Bella’s new partner, who has French citizenship. Leveraging this connection, we were able to build a strong legal case, eventually obtaining a residence card for Bella. After extensive efforts, we finally received the longawaited green light for Anna to join her mother in France. She arrived safely in June 2023.
* _names changed to protect identity_
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **GOAL 3: We will challenge policies and rhetoric that undermine the fundamental right to seek asylum in Europe**
Throughout 2023, Goal 3 of SPI’s strategy proved more important than ever before as the hostile environment towards refugees and those seeking asylum across Europe continued to be a determining factor in the charity’s campaigns and advocacy work.
In the UK, the Illegal Migration Act passed into law, whilst a renewed and senseless commitment to the Safety of Rwanda (Asylum and Immigration) Bill (which became an Act on April 25th 2024) dominated the public narrative. The UK Government remained resolute in providing few viable safe routes to the UK and continued to punish those who therefore
have no choice but to make dangerous journeys. Access was severely restricted to the few functioning asylum schemes available, such as Homes for Ukraine, and those eligible for resettlement under the Afghan Schemes (ARAP and ACRS) experienced significant delays and inconsistencies. Moreover, we are yet to see the Government set up similar schemes to support those displaced by the devasting wars in Sudan and Palestine, meaning many more people are being forced to make dangerous journeys.
We mobilised **25,528** people in campaigning and advocacy actions campaigning and advocacy work.
In response, SPI increased its public profile to ensure that the charity is viewed as the authority on viable safe routes to challenge the hostile narrative. SPI mobilised 25,258 people in campaigning and advocacy to call for safe passage and defend human rights. The charity secured 327 mentions in press articles and reached over 1.6 million people via social media channels. Over 300 SPI grassroots campaigners were active at the local level across most regions in the UK. Importantly, SPI successfully brought pressure to bear on the UK Government to concede on the length of time children can be held in detention before they can apply for bail (under the Illegal Migration Act).
SPI secured **327** media features and was referenced in Parliament **6** times.
Safe routes for Afghans continue to be too slow, too restrictive and with too few places available, including for children. SPI therefore continued to campaign on Afghan family reunion and through this work secured a promise from the UK Government to ensure that separated Afghan families can safely reunite in the UK. In February 2023, the SPI community came together in Parliament as
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## **Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
part of SPI’s #ReuniteAfghanFamilies campaign. The event included asking MPs for meetings on the day and handing a letter to the Prime Minister demanding that the Government creates a pathway for those evacuated under ACRS Pathway 1 to bring family to the UK safely. The campaign received support from a cross-party group of MPs, including Conservatives, Labour, Liberal Democrat and Greens, and 1864 supporters also wrote to their MPs to amplify the issue. The Afghan Pro Bono Initiative project in partnership with Refugee Legal Support, also launched a pivotal report: Two Years of Empty Promises: The UK Leaves Afghans Stranded and At Risk.
_SPI campaigners meet outside Parliament for the #NoAfghanLeftBehind action._
## SPI launched the Routes to Safety Campaign:
Whilst the Government’s narrative surrounding refugee rights grew ever more hostile and access to asylum and protection was restricted, 2,842 lone children were forced to come to the UK by risking a dangerous journey across the Channel in unseaworthy boats between July 2022 and June 2023. In response, SPI launched the Routes to Safety report and headline campaign, calling for the UK Government to urgently establish new safe routes – the only way to prevent more precious lives being lost in the Channel and dismantle the smuggling networks at their core.
SPI’s report makes an evidence-based case for a competent and compassionate alternative, by prioritising three key areas: ruin smugglers’ deadly trade by establishing safe routes for those seeking safety in the UK; renew the UK’s commitment to international cooperation; and restore the right to seek asylum and rebuild the asylum system.
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **GOAL 4: We will hold ourselves accountable to all those connected and committed to our work by embodying our values and mission on every level that we operate**
Goal 4 of SPI’s strategy outlines the charity’s belief that to achieve maximum impact for the people we work with, the charity’s internal culture and structures must reflect its core values. During 2023, SPI developed and implemented important new policies, including a new salary structure and a clear framework for ensuring that people with lived experience are equitably remunerated. Cost-of-living salary increases were rolled out to all staff to support them working in the charity sector during a time of great economic instability, and the Wellbeing Working Group continued to listen to and advocate for staff, and devise interventions.
Increasing the representation of staff with lived experience of seeking safety and staff from racialised communities at every level continues to be a key priority for the organisation. Throughout 2023, SPI further imbedded its inclusive recruitment and positive action processes and ensured that staff at every level received the training needed to implement these processes consistently. SPI’s 2023 internal reporting demonstrates that this work is having a positive impact on the staff demographics. At the end of 2023, the UK team comprised 32% staff from Black, Asian, Mixed or Other Minoritised backgrounds and 16% with direct lived experience. Meanwhile, the Board comprised 46% trustees from Black, Asian, Mixed and Other Minoritised Ethnic backgrounds and 27% with direct lived experience.
SPI must ensure an inclusive and equitable working environment to retain new staff and trustees and support all staff to thrive in their roles. Therefore, throughout 2023, the charity continued work towards becoming a truly anti-racist organisation and deepening its collective understanding of what is required to make this a reality. The charity launched an anti-racism action plan that sets out SPI’s short and medium-term commitments, and a complimentary workplan to ensure the charity achieves this and holds itself accountable. SPI’s anti-racism reading groups continued to meet and a newly formed Anti-Racism Executive Committee was established. The group will drive forward SPI’s anti-racism work, lead a culture of accountability, and provide a safe space for Black, Asian, Mixed and Other Minoritised Ethnic staff, trustees, Young Leaders and volunteers.
SPI also launched its Expert by Experience Consultants cohort, hiring three Young Leaders to inform decision-making across the organisation and thereby strengthen internal work. Some examples of work the consultants advised on includes:
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
- A framework for equitable compensation of people with lived experience;
- An Ethical Fundraising Policy;
- A 2024-2027 Fundraising Strategy;
- A new anti-racism action plan and Anti-Racism Executive Committee;
- The strategy and workplans for Young Leaders and Expert by Experience roles and lived experience participation more broadly;
- Campaigns and communications actions
- Improving legal resources for clients;
- The staff Away Days and operational planning for 2024.
## **Young Leaders**
The SPI Young Leaders are a group of young people who are refugees or who are seeking asylum, working together with SPI to campaign for change, as well as actively seeking to recruit more people with direct lived experience at every level of the organisation, the charity has deepened the involvement of the Young Leaders in its internal work.
**30** Young Leaders with lived experience campaigned for change .
Throughout 2023, 30 Young Leaders galvanised SPI’s work, with a particular focus on informing decision-making at all levels of the
organisation. This included 10 Young Leaders fully participating in shortlisting and interview panels to inform recruitment and selection processes, which included recruiting the new CEO; appointing SPI’s first Young Leader Trustee to the Board; and recruiting a cohort of 3 Expert by Experience Consultants from the Young Leaders group.
_“I am Abdulrahman Bdiwi, a member of the Young Leader group and one of the Expert by Experience Consultants at Safe Passage. For the last 18 months, I have been working and volunteering with teams across the organisation. I've had the pleasure of contributing to the establishment of meaningful involvement for individuals with lived experience of seeking safety at all levels. Collaborating with many teams, including HR, I have been actively involved in adapting new policies that empower individuals like me to bring about impactful changes, emphasising well-being considerations and addressing the unique challenges faced by those with lived experience._
_I’m proud that we have worked together at Safe Passage to develop a fair compensation policy for lived experience involvement. We have been working to increase the number of staff members with lived experience and become a more diverse and inclusive organisation._
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## **Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
_Like many other Young Leaders, I've played a key role in providing input on the recruitment of Safe Passage’s Interim CEO, staff members, and trustees. I've had the opportunity to engage with funders, ensuring that the voices and perspectives of individuals with lived experience are valued and integrated into the organisation's strategic decisions._
_When Safe Passage explores how to respond to external humanitarian crises, our views and opinions are taken into consideration. Being part of Safe Passage has had a significant impact on my personal and professional journey. My inputs were taken seriously and acted upon, which boosted my confidence and allowed me time to develop my skills and relationships. The dedication of Safe Passage to working ‘with – not for’ to ensure meaningful involvement for members with lived experience is truly commendable, and I am immensely proud to be an integral part of this conscious and transformative journey.”_
- Abdulrahman Bdiwi, SPI Young Leader and Expert By Experience Consultant
## **Future plans**
2024 will be crucial for the development of the organisation and the external environment in which it operates. We are committed to continuing to place providing legal services at the forefront of our work, campaigning for the rights of refugees and advocating for safe routes. Building on a strong 2023, Safe Passage International will take on new core work, including responding to the Sudan crisis and the situation in Gaza. Our response to emerging crises has grown in 2023 and will continue to grow in future years. The year will also see an increase in social support work provided to those who arrive in the UK, reflecting the successful model adopted in France and Greece. Internally, we will continue to strengthen and grow our work with experts by experience and our young leaders. We will continue to invest in our infrastructure and resources, the development of management skills, and a review of SPI's strategic directions.
## **Fundraising in 2023**
SPI continued to maintain a diverse income portfolio, with funds raised from individual donors, trust and foundations, corporate sponsorship and partnerships, and community events. 2023
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## **Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
saw the charity continue to attract and engage public support, with a total of £694,266 secured in donations, ensuring that a substantial amount of the charity’s income for the year was unrestricted. This included SPI’s highest Big Give Christmas appeal to date, which secured over £100,000. The fundraising team quickly mobilised in response to unfolding crises in Ukraine, Sudan and Gaza, securing funds for scoping missions and response projects. SPI attracted the support of Mackenzie Scott ($2M via the National Philanthropic Trust), allocated with the restriction of 5% in 2023, and 25% to be spent in 2024, 2025 and 2026, with the remainder to be spent in 2027. This will be instrumental in helping to strengthen financial resilience in future years and enabling the charity to start investing to scale impact and to strengthen its foundations. The charity also continued to receive funding from a range of trusts, foundations, and legal firms, as well as establishing new partnerships.
_‘’Thanks for all the great work you and your team do! The work you do is more important than ever. I can’t think of the Government’s Rwanda policy without feeling sick to my stomach - partly because it is disgusting and inhumane, but also partly because I feel so helpless. At least by donating money to organisations such as Safe Passage I can use my own privilege and channel some of my despair towards something positive that makes a real difference.’’ -_ SPI Supporter.
## **Our Standards**
SPI is registered with the UK Fundraising Regulator. The charity actively manages its fundraising activities to ensure full compliance with the relevant codes of practice and statutory regulations. SPI generate funds from a wide range of mainly UK sources. This includes individual one-off donations, regular gifts, corporate donations, legacies, and trust and foundation grants, as well as Gift Aid. SPI communicates regularly with supporters through newsletters and appeals via email and social media. The charity provides a comprehensive picture of its activities on the SPI website at www.safepassage.org.uk as well as via social media channels: Instagram, Facebook, LinkedIn and X. Each year, SPI publishes an annual impact report to show the difference supporters have helped to make.
SPI is committed to upholding the highest standards of fundraising and data protection, particularly in relation to supporter data. The charity has secure systems including a dedicated database to prevent inappropriate access and protect individual privacy. SPI communicates with supporters on a regular basis, including fundraising and non-fundraising messages, if they have given consent for us to contact them. The charity keeps a record of those people that have
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## **Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
consented to be contacted on its central database. All supporters are informed of SPI’s privacy policy, which complies with GDPR. The policy is available on the website and in all e- communications. SPI received no complaints about fundraising practices during the year. If a complaint were to be received with regards to fundraising carried out by SPI, it would be recorded and investigated as appropriate. Any serious complaint would be escalated to the Leadership Team and Trustees.
## **Third Parties**
SPI does not use professional fundraisers or commercial participators to fundraise on behalf of SPI. Supporters can undertake fundraising on a voluntary basis. In cases where staff fundraisers identify it would be helpful to the public and the volunteer supporter, they are asked to sign a Memorandum of Understanding to ensure that they fundraise within set standards and regulations. In other cases, SPI requests fundraisers to display “in support of” SPI to let the public know that they are volunteer supporters fundraising to support our work, and our fundraising team supports them to fundraise safely and appropriately.
The whole SPI community would like to thank every one of its supporters who contributed to keeping the organisation going in 2023. SPI is incredibly grateful to all its supporters, Friends and partners without whom the charity could not continue its work.
SPI would like to give an especially big thank you to all the Trusts and Foundations that supported our work during the year, including:
- A B Charitable Trust
- Barreau de Paris Solidarite
- Choose Love
- Comic Relief
- Geoff Herrington Charitable Trust
- Joseph Rowntree Charitable Trust
- Sigrid Rausing Trust
- Souter Charitable Trust
- The Bromley Trust
- The Law Society Charitable Trust
- The National Philanthropic Trust
- The Reta Lila Howard Foundation
- The Roddick Foundation
- The Swire Charitable Trust
- Treebeard Trust
- Trust for London
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Financial Review**
## **Income and Expenditure**
Having been established in 2018, SPI has grown sustainably to a medium-sized charity, with an income of £2,420,180 in our accounts year ending 31 December 2023 compared to £1,940,510 for the year ending 31 December 2022, an increase of £479,670. This increase included a year-end accrual of a large one-off legacy, which was fully recognised in 2023 income and received in early 2024. Our expenditure for the same year was £1,925,353 (2022: £1,854,181), resulting in a surplus of £494,827.
Restricted funds received in 2023 increased to £892,803 (2022: £751,024); a surplus of £90,130 on restricted funds has resulted in a restricted fund level of £141,621 on 31 December 2023.
During the year SPI also received a restricted grant of $2,000,000 from MacKenzie Scott, treated as deferred income to be spent over the period 2023-2027 to consolidate and strengthen the charity and prepare it for the continued challenges in both our specific mission to support asylum seekers and the general financial environment. The trustees’ intention is to continue to grow our general unrestricted income while using this multi-year grant to invest and grow our operational and strategy capacity. The current fundraising environment is particularly challenging with SPI’s donation lines becoming harder to sustain or grow. Fortunately, we have a diverse income portfolio, with 40% of income coming from unrestricted sources such as donations, and will need to build on this foundation to ensure that we can continue to deliver our strategy in a challenging financial environment.
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**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Reserves Policy**
General reserves comprise the total reserves available to the charity, less those reserves for which use is restricted or else designated by the Trustees for specific purposes. Each year the Trustees will review the policy for maintaining general reserves, taking into consideration the major risks faced by the charity, their likely impact on income and planned expenditure, and an assessment of the ways to mitigate such risks.
The Trustees have agreed a policy that ensures the safeguarding of charitable commitments and the funding of operational expenditure. This policy also ensures adequate working capital and financial resilience for the charity. For us to meet the objectives of this policy, the Trustees agree that the charity should aim for a free reserves amount calculated with a combination of three main elements, (1) six weeks of the UK average budget, (2) the sum of the possible financial consequences of the uncertainty and reputational risk of the different income categories/streams, and (3) the sum of the possible financial impact of each Risk Register’s risks weighted by the probability of their occurrence. Based on these elements, the level of the reserves required for the whole organisation is £766,000, with the option for agreed temporary reductions or redeployments of surpluses if agreed by the Board.
General reserves in the balance sheet at the year-ended 31 December 2023 stand at £1,097,938 (31 December 2022 they stood at £776,397) not including restricted funds, designated funds and fixed assets. At the end of 2023, SPI accrued an unanticipated legacy gift in will of £407,230, which boosted our unrestricted reserves to £1,097,938, equivalent to 6.8 months running costs and a difference of roughly £332,000 from our target reserves. Had we not accrued that one-off gift, our reserves would have been very close to our target level. We received this amount in early 2024, and we will be planning an expanded strategy and budget to allow us to bring unrestricted reserves in line with our reserves policy during 2024/2025. This will result in a planned deficit for 2024 (£2 million income and £2.3 million expenditure) as we draw down on these surplus reserves.
As SPI’s organisational expenditure increases over the coming years we will need to maintain a stable reserves position to ensure the sustainability of the organisation and the safeguarding and protection of our clients and their legal cases. Our Trustee Board will continue annual reviews of our reserves policy to ensure we maintain a sufficient level of financial stability.
21
**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **Risk Management**
SPI operates a Risk Management policy championing best practice in risk management and mitigation. The Trustees periodically assessed the major risks to which SPI is exposed and were satisfied that systems are in place to mitigate the charity’s exposure.
Risks are identified under 5 headings: Strategic, Financial, Regulatory (compliance), Management and Operational and are monitored using an organisational Risk Register that is reviewed quarterly by the Leadership Team.
The Risk Register is reviewed Quarterly by the Finance and Risk Sub-Committee of the Board, with any new risks or risks of growing significance discussed by the Committee and, where necessary, raised at the next full Board meeting. In addition, the HR and Safeguarding Sub-Committee reviews risks relating to staff, volunteers and safeguarding quarterly.
Safeguarding continues to be a significant key risk for the charity, given the vulnerable circumstances the people we work with face. During 2023, SPI continued to integrate its legal and safeguarding work. The International Safeguarding and Protection Manager worked closely with legal practitioners on individual cases to provide social work evidence documenting the significant harm children were exposed to in their current circumstances, strengthening the case for family reunification. This closer integration was mutually reinforcing with SPI identifying and responding to safeguarding risks more effectively and in turn developing evidence to strengthen family reunion applications. During the year, no formal incidents were reported to the Charity Commission, although the team raised and responded to 179 safeguarding and protection concerns, including 8 high-risk concerns, many of which related to client mental health, physical safety and homelessness. The team continued to learn from this work and reviewed SPI’s Safeguarding Policy. The charity also benefited from having an experienced Safeguarding Lead, Atiqullah Sayed, on the Board of Trustees who brings additional expertise and oversight.
## **SPI’s Structure**
The organisation is a charitable company limited by guarantee, incorporated on 8th January 2018, and registered as a charity on 20th August 2018.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
22
**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
Safe Passage International France was registered as a charitable association in France on 8th December 2018, association number RNA W751250000, SIREN 844544890, Address: 2bis Rue Dupont de l'Eure, 75020 Paris. The Director of SPI France reports to the France Board as well as to the SPI CEO. The France Board was composed in 2023 of Tim Stevens (Chair), Patricia Whaley (Treasurer), the two were also Trustees of SPI in 2023.
SPI was registered in Greece as an A.M.K.E. (not-for-profit organisation) ‘Safe Passage International AMKE’ on 2nd August 2019, registration number 1810155, company number 151609201000. The Director of SPI AMKE reports to the Greek Board as well as to the SPI CEO. The Greek Board is composed of Ioannis Papagiorgiou (Chair), Patricia Whaley (Treasurer) and Jason Rabinowitz, all three are also Trustees of SPI.
## **Appointment of trustees**
Safe Passage International is governed by a Board of Trustees (also Company Directors) who meet quarterly to set policy, agree strategy, and ensure that the charity’s charitable purposes are met. The Board is formally supported by three Sub-Committees: Finance and Risk Committee, HR and Safeguarding Committee and Legal and Advocacy Committee, which meet quarterly in advance of the full Trustee meeting, set out in the agreed scheme of delegation.
For appointment of new trustees, a skills audit and open recruitment process takes place, which targets broad advertising to help attract the candidates who will contribute to the Board where any gaps are identified. Potential trustees are shortlisted and interviewed by a panel of Trustees and the Chief Executive.
All Trustees are required to undertake Disclosure and Barring Service (DBS) checks or equivalent criminal background checks in their country of residence. For 2023, SPI extended a misconduct disclosure scheme to trustees as well. Trustees are provided with an induction programme on appointment.
## **Remuneration Policy**
The key management personnel of Safe Passage International are the Board of Trustees and the Leadership Team.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts.
23
**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
The Leadership Team are responsible for the day-to-day operations and running of the charity. SPI aims to pay competitively for all SPI roles, with a usual reference point ranging 10% around the median percentile for the sector, based on reliable market comparisons of similar sized organisations.
Salaries are reviewed annually. In deciding whether to increase pay for all roles, SPI considers first whether the charity can afford to offer pay increases. If deemed affordable by the SPI Board, cost of living increases will be prioritised, with a presumption to increase by CPI annually. Any additional increases will be contingent on budget, with the charity prioritising adjustments to ensure salaries remain competitive.
## **Gender Pay Gap**
For the third year in succession SPI has voluntarily undertaken a gender pay gap review, using government guidance on methods of calculation. Overall, the gender pay gap within the charity for 2023 was -6.80% (2021 figure was -11.4%) and remains in favour of women in the organisation. The gap has mainly reduced due to the end of work carried out by external consultants who were on higher daily rates and were all women in previous years. The figures indicate that the organisation has kept a good record when it comes to addressing gender-based pay equality in the workplace. However, we are also mindful that this will require constant attention as a charity, and that the gender pay gap does not account for the intersectional nature of inequality. In 2024 the organisation will aim to adopt a new salary strategy, which was planned for 2023 but not realised, and equal pay is a key consideration for the charity.
## **Ethnicity Pay Gap**
Our commitment to diversity, representation and inclusion is highlighted in the voluntary publication of our ethnicity pay gap. We use the same methodology as for the gender pay gap but remain aware that different methodology might be better suited to capture the true nature and roots of any highlighted pay gap. We will strive to develop this for following publications. Overall, the ethnicity pay gap within the charity for 2023 stood at 8% and was not in favour of People of Colour (2022 figure was -11.6%). This is mainly due to the end of work by external consultants who were included in the sample calculation and who identified as Black, Brown or as a Person of Colour and who were on a higher daily rate. As with the gender pay gap, this requires constant attention and improvement, and does not account for the intersectional nature of inequality.
24
**Safe Passage International**
## **Trustees’ Annual Report**
## **For the year ended 31 December 2023**
## **References and Administrative Details**
**Company number** 11136659 **Country of incorporation** United Kingdom **Registered office and operational Charity number** 1179608 **address** : PO Box 79446, LONDON E2 2HS **Country of registration** England & Wales **Trustees** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Magid Magid (Chair) (appointed 18.04. 2023) Ioannis Papageorgiou (President of SPI Greece A.M.K.E.) Timothy Stevens (President of SPI France Charitable Association) Atiqullah Sayed (Safeguarding Lead) Patricia Whaley (Treasurer) Caroline Tu’phuong Doan Jack Steadman Jason Rabinowitz Lusine Manukyan Ayesha Aziz (appointed 11.03.2024) Andrew Purkis (Chair) (resigned 18.04.2023) Shu Shin Luh (resigned 18.04.2023) Francesca Klug (resigned 11.03.2024) Clare Tudor (resigned 13.04.2024)
## **Company Secretary** Jasmin Bukic
## **Key management personnel**
Bethany Gardiner-Smith CEO (resigned March 2024) Dr Wanda Wyporska CEO (appointed March 2024) Alamara Khwaja Bettum UK Legal appointed February 2023) Caterina Franchi UK Legal (appointed February 2023) Gunes Kalkan Campaigns and Communications Jasmin Bukic Operations and People Jennine Walker UK Legal (resigned February 2023) Marie Charlotte Fabie Director of Safe Passage France Pascal Arthaud International Finance and Programmes Sandy Protogerou Director of Safe Passage Greece Sarah Miguel Fundraising
**Auditor** Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane London, EC1Y 0TG
**Bankers** Barclays Bank UK PLC 9 Portman Square London, SW1A 3AL **Solicitors** Russell Cooke 2 Putney Hill London, SW15 6AB
25
**Safe Passage International**
## **Trustees’ annual report**
## **For the year ended 31 December 2023**
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of Safe Passage International for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company 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 company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP.
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware.
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
26
**Safe Passage International**
## **Trustees’ annual report**
## **For the year ended 31 December 2023**
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2023 was 14 (2022: 13). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **Auditor**
Sayer Vincent LLP was the charitable company's auditor in previous years and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been approved by the trustees on 30 September 2024 and signed on their behalf by
Patricia Whaley Treasurer
27
**Independent Auditor’s Report**
## **To the members of**
## **Safe Passage International**
## **Opinion**
We have audited the financial statements of Safe Passage International (the ‘parent charitable company’) and its subsidiary/subsidiaries (the ‘group’) for the year ended 31 December 2023 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of 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).
- Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 December 2023 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011
## **Basis for opinion**
We conducted our audit in accordance with International 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 group financial statements section of our report. We are independent of the group and parent charitable company 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 accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
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 identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Safe Passage International'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.
28
**Independent Auditor’s Report**
## **To the members of**
## **Safe Passage International**
## **Other Information**
The other information comprises the information included in the trustees’ annual report other than the group 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 group 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 group 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 group 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.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements
- The trustees’ annual report has been prepared in accordance with applicable legal requirements
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:
- Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
- The parent charitable company financial statements are not in agreement with the accounting records and returns; or
- Certain disclosures of trustees’ remuneration specified by law are not made; or
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
29
**Independent Auditor’s Report**
## **To the members of**
## **Safe Passage International**
## **Responsibilities of trustees**
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent charitable company for the purposes of company law) 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.
In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.
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-compliance 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 are set out below.
## Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management, and the audit and risk committee, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
30
## **Independent Auditor’s Report**
## **To the members of**
## **Safe Passage International**
- 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.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the group 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 group from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- 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 are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
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 misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance 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.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
31
**Independent Auditor’s Report**
## **To the members of**
## **Safe Passage International**
## **Use of our report**
This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Noelia Serrano (Senior statutory auditor)
Date 25 October 2024
for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG
Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006
32
## Safe Passage International
Consolidated statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 December 2023
|For theyear ended 31 December 2023|||||||
|---|---|---|---|---|---|---|
|Note
Income from:
2
3
4
4
4
5
19
19
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Transfers between funds
Net income before other recognised gains
and losses
Net movement in funds
Raising funds
Net income for the year
Total expenditure
Charitable activities
Legal & Casework
Advocacy & Campaigns
Total income
Expenditure on:
Donations, legacies and bank interest
Charitable activities
Advocacy and Campaigns|Unrestricted
£
1,527,377
-|Restricted
£
892,803
-|2023
Total
£
2,420,180
-|Unrestricted
£
1,189,486
-|Restricted
£
742,882
8,142|2022
Total
£
1,932,368
8,142|
||1,527,377|892,803|2,420,180|1,189,486|751,024|1,940,510|
||167,415
439,526
515,739|-
466,385
336,288|167,415
905,911
852,027|195,873
771,334
132,962|-
297,397
456,615|195,873
1,068,731
589,577|
||1,122,680|802,673|1,925,353|1,100,169|754,012|1,854,181|
||404,697
-|90,130
-|494,827
-|89,317
4,272|(2,988)
(4,272)|86,329
-|
||404,697|90,130|494,827|93,589|(7,260)|86,329|
||404,697
1,121,798|90,130
51,489|494,827
1,173,287|93,589
1,028,209|(7,260)
58,749|86,329
1,086,958|
||1,526,495|141,621|1,668,116|1,121,798|51,489|1,173,287|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 19 to the financial statements.
33
Safe Passage International
Company no. 11136659
## Balance sheets
## As at 31 December 2023
|As at 31 December 2023
Balance sheets||Company|no. 11136659|
|---|---|---|---|
|Note
Fixed assets:
10
Current assets:
13
Liabilities:
14
15
19
Debtors
Funds:
Restricted income funds
Unrestricted general funds
Designated Fund
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year
Total net assets
Cash at bank and in hand
Tangible assets
Total funds|2023
2022
£
£
12,374
11,272
12,374
11,272
773,945
249,612
2,973,458
1,283,100
3,747,403
1,532,712
(992,000)
(370,697)
2,755,403
1,162,015
2,767,777
1,173,287
(1,099,661)
-
1,668,116
1,173,287
141,621
51,489
428,557
345,461
1,097,938
776,337
1,668,116
1,173,287
The group|2023
£
9,652
SPI|2022
£
11,272
UK|
||12,374
773,945
2,973,458|9,652
817,999
2,753,623|11,272
285,786
1,036,986|
||3,747,403
(992,000)|3,571,622
(881,740)|1,322,772
(253,260)|
||2,755,403|2,689,882|1,069,512|
||2,767,777
(1,099,661)|2,699,534
(1,099,661)|1,080,784
-|
||1,668,116|1,599,873|1,080,784|
||141,621
428,557
1,097,938|141,621
428,557
1,029,694|51,489
345,461
683,834|
||1,668,116|1,599,873|1,080,784|
Approved by the trustees on 30 September 2024 and signed on their behalf by
Patricia Whaley Treasurer
34
Safe Passage International
## Consolidated statement of cash flows
## For the year ended 31 December 2023
|For the year ended 31 December 2023|||||
|---|---|---|---|---|
|Note
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Decrease/(Increase) in debtors
Increase in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Cash flows from operating activities
Net cash (used in) investing activities
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year|£
£
494,827
1,880
(524,333)
1,720,964
1,693,338
(2,982)
(2,982)
1,690,358
1,283,100
2,973,458
At 1 January
2023
Cash flows
£
£
1,283,100
1,690,358
1,283,100
1,690,358
2023||£
£
86,329
2,477
25,839
14,678
129,324
-
-
129,324
1,153,776
1,283,100
Other non-
cash
changes
At 31
December
2023
£
£
-
2,973,458
-
2,973,458
2022||
|||1,693,338
(2,982)||129,324
-|
||At 1 January
2023
£
1,283,100||Other non-
cash
changes
£
-||
|||1,690,358
1,283,100
2,973,458||129,324
1,153,776
1,283,100|
|||
Cash flows
£
1,690,358||At 31
December
2023
£
2,973,458|
||1,283,100|1,690,358|-|2,973,458|
35
Safe Passage International
## Notes to the financial statements
## For the year ended 31 December 2023
## 1 Accounting policies
## a) Statutory information
Safe Passage International is a charitable company limited by guarantee and is incorporated in England. The registered office address is The Green House, 244-254 Cambridge Heath Road, Unit 0.3, London E2 9DA.
## b) Basis of preparation
The financial statements have been prepared in accordance with the Companies Act 2006, the Charities Act 2011, and "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)".
These financial statements consolidate the results of SPI UK and its two controlled entities Safe Passage International (France) and Safe Passage International (Greece) on a line by line basis. Transactions and balances between SPI UK and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two entities are disclosed in the notes of SPI UK's balance sheet. A separate statement of financial activities, or income and expenditure account, for SPI UK itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
## c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
## d) Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Key judgements that the charity has made which have a significant effect on the accounts include estimating the liability from multi-year grant commitments.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
36
Safe Passage International
## Notes to the financial statements
## For the year ended 31 December 2023
## 1 Accounting policies (continued)
## f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## g) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the respective fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
## h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
- Expenditure on charitable activities includes the costs of delivering services, and other activities undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## i) Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity
|
on|
staff time, of the amount attributable|
to each activity|
|---|---|---|
||Raising funds|10%|
||Legal and Casework|60%|
||Advocacy & Campaigns|30%|
## j) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
37
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
- 1 Accounting policies (continued)
## k) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.
Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
- Computer Equipment estimated Useful Economic Life
- Fixtures & Fittings estimated Useful Economic Life
3 years 10 years
## l) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## m) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## n) Pensions
The charity participates in a defined contribution scheme charged to the statement of financial activities as they become payable in accordance with FRS102.
## 2 Income from donations, legacies and bank interest
|Gifts
Bank Interest|Unrestricted
£
1,507,191
20,186|Restricted
£
892,803
-|2023
Total
£
2,399,994
20,186|Unrestricted
£
1,186,697
2,789|2022
Restricted
Total
£
£
742,882
1,929,579
-
2,789|
|---|---|---|---|---|---|
||1,527,377|892,803|2,420,180|1,189,486|742,882
1,932,368|
## 3 Income from charitable activities
|Income from charitable activities||||||
|---|---|---|---|---|---|
|Advocacy & Campaigns
Total income from charitable activities|Unrestricted
£
-|£
-
Restricted|2023
Total
£
-|Unrestricted
£
-|2022
Total
£
£
8,142
8,142
Restricted|
|||||||
||-|-|-|-|8,142
8,142|
38
Safe Passage International
## Notes to the financial statements
## For the year ended 31 December 2023
## 4a Analysis of expenditure (current year)
|Analysis of expenditure (current year)||||||||
|---|---|---|---|---|---|---|---|
|Staff costs (Note 6)
France Operations
Greece Operations
UK Legal & Arrivals
Governance costs
Other UK expenditure
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022|Raising funds
£
86,918
-
-
-
-
15,296
102,214
59,126
6,076
167,415
195,873|Charitable activities||Governance
costs
£
43,459
-
-
-
17,305
-
60,764
-
(60,764)
-
-|Support
costs
£
197,086
7,803
-
-
-
386,367
591,256
(591,256)
-
-
-|2023
Total
£
1,335,110
52,019
39,517
64,117
17,305
417,285
1,925,353
-
-
1,925,353|2022
Total
£
1,369,226
51,868
24,747
89,371
14,822
304,147|
|||Legal &
Casework
£
713,541
33,812
39,517
64,117
-
-
850,987
354,753
36,458
1,242,199
1,068,730|Advocacy &
Campaigns
£
294,107
10,404
-
-
-
15,622
320,133
177,377
18,229
515,739
589,577|||||
||||||||1,854,181
-
-|
|||||||||
||||||||1,854,181|
39
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## 4b Analysis of expenditure (prior year)
|Analysis of expenditure (prior year)||||||
|---|---|---|---|---|---|
|Staff costs (Note 6)
France Operations
Greece Operations
UK Legal & Arrivals
Governance costs
Other UK expenditure
Support costs
Governance costs
Total expenditure 2022|Raising funds
£
105,728
-
-
-
-
34,833
140,561
45,103
10,209
195,873|Charitable activities||Governance
costs
£
87,269
-
-
-
14,822
-
102,092
-
(102,092)
-|Support costs
2022
Total
£
£
209,278
1,369,226
7,780
51,868
-
24,747
89,371
-
14,822
233,971
304,147
451,030
1,854,181
(451,030)
-
-
-
-
1,854,181|
|||Legal &
Casework
£
589,026
33,714
24,747
89,371
-
-
736,856
270,618
61,255
1,068,731|Advocacy &
Campaigns
£
377,925
10,374
-
-
-
35,343
423,641
135,309
30,627
589,577|||
40
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
- 5 Net income for the year
This is stated after charging / (crediting):
|This is stated after charging / (crediting):|||
|---|---|---|
||2023|2022|
||£|£|
|Depreciation|1,880|2,477|
|Operating lease rentals:|||
|Property|67,689|65,119|
|Auditor's remuneration (excluding VAT):|||
|Audit|11,250|10,050|
|Other services|3,000|-|
|Foreign exchange (gains) or losses|3,300|3,270|
## 6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
|Staff costs were as follows:||
|---|---|
|Employer’s contribution to defined contribution pension schemes
Salaries and wages
Social security costs|2023
2022
£
£
1,115,655
1,108,411
176,049
203,744
43,406
57,072|
||1,335,110
1,369,226|
No employee earned more than £60,000 during the year (2022: none).
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel was £511,688 (2022: £499,987).
The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).
Trustees' expenses represents the payment or reimbursement of travel and subsistence costs in 2023 of £1,324 (2022: £2,148) relating to 4 trustees (2022: 6).
## 7 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was 31, FTE 28 (2022: headcount 34, FTE 29).
## 8 Related party transactions
Transactions between the charity and its two subsidiaries in Greece and France are disclosed in note 11. There are no other related party transactions to disclose for 2023 (2022: none).
Donations from trustees in 2023 totalled £2,210 (2022: £3,011). There were no other donations from related parties outside the normal course of business and there were no restricted donations from related parties.
41
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## 9 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## 10 Tangible fixed assets
|Tangible fixed assets|||||
|---|---|---|---|---|
|At the end of the year
At the start of the year
Additions in year
Cost
Depreciation
Net book value
The group
At the end of the year
At the start of the year
Charge for the year
At the end of the year
At the start of the year|SPI France
Computer
Equipment
£
1,904
2,982|
SPI UK
Computer
Equipment
£
1,286
-|
SPI UK
Fixtures &
Fittings
£
15,139
-|
Total
£
18,329
2,982|
||4,886|1,286|15,139|21,311|
||1,904
259|1,179
107|3,974
1,514|7,056
1,880|
||2,163|1,286|5,487|8,936|
||2,723|-|9,652|12,374|
||-|107|11,165|11,272|
All of the above assets are used for charitable purposes.
42
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## 11a Subsidiary undertaking (France)
The charity controls and fully funds, a social enterprise Safe Passage International registered in France. The company number is 844 544 890 00016, NAF: 8899A. The registered office address is 2bis Rue Dupont de l'Eure, 75020 Paris.
All activities have been consolidated on a line by line basis in the statement of financial activities.
The trustees Tim Stevens, and Patricia Whaley, together with the Head of France, Marie Charlotte Fabie are founding members of the organisation registered on 08 December 2018 commencing activity on 1 January 2019.
A summary of the results of the associated entity is shown below:
|A summary of the results of the associated entity is shown below:|||
|---|---|---|
|Contribution from parent undertaking
Income
Surplus
Total charitable funds carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Expenses
Donations (Restricted)
Reserves
Charitable Funds
Total charitable funds brought forward
Surplus
Donations and Bank Interest (Unrestricted)|2023
£
66,957
6,225
324,348|2022
£
73,021
7,475
407,471|
||397,529
(385,566)|487,967
(470,796)|
||11,963|17,172|
||41,135
11,963|23,963
17,172|
||53,098|41,135|
||184,729
(131,631)|166,717
(125,582)|
||53,098|41,135|
There were no amounts owed to the parent undertaking at the end of the year (2022: £Nil). An advance payment of £32,065 (2023: £17,735) was made in December 2023 by SPI UK to cover January 2024 expenses. There were £5,000 amounts owed from the parent undertaking at the end of the year (2022: £Nil). Safe Passage International (France) undertakes charitable activities in line with the objects of Safe Passage International (UK entity), therefore no management charge was levied in 2023.
43
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## 11b Subsidiary undertaking (Greece)
The charity controls and fully funds, a civil non-profit entity Safe Passage AMKE registered in Greece. The company VAT number is EL 996858091, tax office A' Athens. The registered office address is in 28th Karaiskaki Str. Athens, Postal Code 10554, Greece.
All activities have been consolidated on a line by line basis in the statement of financial activities.
The trustees Ioannis Papageorgiou (acting as representative of Safe Passage UK), Jason Rabinowitz, and Patricia Whaley are members of the organisation which was registered on 02 August 2019 commencing activity on 16 June 2020.
A summary of the results of the associated entity is shown below:
|A summary of the results of the associated entity is shown below:|||
|---|---|---|
|Contribution from parent undertaking
Income
Expenses
Liabilities
(Loss)/Surplus
Total charitable funds carried forward
Reserves
Total charitable funds brought forward
Charitable Funds
(Loss)/Surplus
Assets
The aggregate of the assets, liabilities and reserves was:|2023
£
155,652|2022
£
172,164|
||155,652
(171,905)|172,164
(144,780)|
||(16,253)|27,384|
||51,499
(16,253)|24,115
27,384|
||35,246|51,499|
||50,860
(15,614)|86,067
(34,568)|
||35,246|51,499|
There were no amounts owed to or from the parent undertaking at the end of the year.
An advance payment of £20,100 (2023: £24,322) was made in December 2023 by SPI UK to cover January 2024 expenses.
Safe Passage International (Greece) undertakes charitable activities in line with the objects of Safe Passage International (UK entity), therefore no management charge was levied in 2023.
44
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## 12 Parent charity (SPI UK)
The parent charity's gross income and the results for the year are disclosed as follows:
|Prepayments for January from SPI UK to SPI
Greece/France
Other debtors
Prepayments
Gross income
Debtors
Accrued income
Surplus for the year
Trade debtors|2023
2022
£
6,322
5,971
84,473
51,676
13,848
21,861
-
-
669,302
170,104
773,945
249,612
The group|2023
2022
£
6,322
5,971
84,473
51,676
13,848
21,861
-
-
669,302
170,104
773,945
249,612
The group|2023
£
2,346,999
499,117|2022
£
1,860,014
41,773|
|---|---|---|---|---|
||||2023
2022
£
2,443
3,790
83,496
48,614
10,593
20,714
52,165
42,565
669,302
170,104
SPI UK||
||773,945|249,612|817,999
285,786||
## 13 Debtors
## 14 Creditors: amounts falling due within one year
|Creditors: amounts falling due within one year|||||
|---|---|---|---|---|
|Pension Fund
Accruals
Deferred income (note 16)
Trade creditors
Taxation and social security
Other creditors
Amounts due to group undertakings|2023
2022
£
£
31,288
19,888
121,367
130,864
(430)
6,672
10,753
-
-
-
38,229
32,324
790,793
180,950
992,000
370,697
The group||2023
2022
£
£
29,471
19,256
18,739
19,114
(430)
6,672
18
-
4,920
-
38,229
30,947
790,793
177,271
SPI UK||
||992,000|370,697|881,740|253,260|
45
Safe Passage International
## Notes to the financial statements
## For the year ended 31 December 2023
## 15 Creditors: amounts falling due after one year
|Creditors: amounts falling due after one year||||
|---|---|---|---|
|Deferred income (note 16)|2023
2022
£
£
1,099,661
-
1,099,661
-
The group||2023
2022
£
£
1,099,661
-
The charity|
||1,099,661|-|1,099,661
-|
## 16 Deferred income
Deferred income comprises grant funds that have been received in the financial year where the respective grant agreement specifies that some of these grant funds are to cover activities that will take place after the financial year end. The large increase in deferred income is the result of a large multi-year restricted grant received in the year, see page 20 for details of this. As a portion of the funding is specifically intended for the financial year 2025 and beyond, the deferred income is split across creditors falling due in less than and more than one year, as shown in notes 14 and 15.
|
15.||||
|---|---|---|---|
|Opening Balance
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year|2023
2022
£
£
180,950
262,202
(180,950)
(255,203)
1,890,454
173,950
1,890,454
180,950
The group||2023
2022
£
£
177,271
180,142
(177,271)
(173,142)
1,890,454
170,272
SPI UK|
||1,890,454|180,950|1,890,454
177,271|
## 17 Pension scheme
The charity auto-enrols employees in the UK into a Defined Contribution Scheme with TPT Retirement Solutions Scheme. Contibutions are paid into the scheme by 10th of the month following that in which the contributions were deducted from gross pay.
## 18a Analysis of group net assets between funds (current year)
|Tangible fixed assets
Net assets at 31 December 2023
Net current assets
Long term liabilities|General
unrestricted
£
12,374
2,185,225
(1,099,661)|
£
-
428,557
-
Designated
funds|Restricted
funds
Total funds
£
£
-
12,374
141,621
2,755,403
-
(1,099,661)
|
|---|---|---|---|
||1,097,938|428,557|141,621
1,668,116|
## 18b Analysis of group net assets between funds (prior year)
|Analysis of group net assets between funds (prior year)||||
|---|---|---|---|
|Tangible fixed assets
Net current assets
Net assets at 31 December 2022|General
unrestricted
£
11,272
765,065|
£
-
345,461
Designated
funds|Restricted
funds
Total funds
£
£
-
11,272
51,489
1,162,015
|
||776,337|345,461|51,489
1,173,287|
46
Safe Passage International
## Notes to the financial statements
## For the year ended 31 December 2023
## 19a Movements in funds (current year)
|Movements in funds (current year)||||||
|---|---|---|---|---|---|
|Total restricted funds
Total designated funds
General funds
The Roddick Foundation
Foundation 1
Trust for London
Designated funds:
The Pilgrim Trust
Foundation 4
Total unrestricted funds
Restricted funds:
AB Charitable Trust
The Swire Charitable Trust
FUTURE ACTIVITIES FUND
Unrestricted funds:
APBI Law Firms UK
Geoff Herrington Charitable Trust
National Philanthropic Trust
OPPORTUNITIES FUND
Foundation 3
Foundation 5
Joseph Rowntree
Sigrid Rausing Trust
Souter Foundation
The Law Society Charitable Trust
SPIUP Law Firms
Choose Love
Comic Relief
Treebeard Trust
European Programme for Integration and
Migration (EPIM)
Benevolentia
Foundation 2
STAFF CONTINGENCY FUND
Total funds|At 1 January
2023
£
15,000
340
-
-
-
36,003
-
146
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
Income &
gains
£
35,400
43,329
20,000
82,500
193,203
8,493
32,000
40,083
25,000
20,000
2,000
8,000
78,737
80,000
3,000
2,500
10,000
1,500
18,333
7,500
31,750
110,800
38,675|
Expenditure
& losses
£
(50,400)
(43,669)
-
(82,500)
(134,451)
(44,496)
(32,000)
(40,229)
(25,000)
(20,000)
(2,000)
(8,000)
(15,868)
(80,000)
(3,000)
(2,500)
(10,000)
(1,500)
(18,333)
(7,500)
(31,750)
(110,800)
(38,675)|
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|At 31
December
2023
£
-
-
20,000
-
58,753
-
-
-
-
-
-
-
62,869
-
-
-
-
-
-
-
-
-
-|
||51,489|892,803|(802,673)|-|141,621|
||40,068
255,393
50,000|-
-
-|-
-
(56,467)|-
133,096
6,467|40,068
388,489
-|
||345,461|-|(56,467)|139,563|428,557|
||776,337|1,527,377|(1,066,213)|(139,563)|1,097,938|
||1,121,798|1,527,377|(1,122,680)|-|1,526,495|
||1,173,287|2,420,180|(1,925,353)|-|1,668,116|
47
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## Purposes of restricted funds
## AB Charitable Trust
Two grants; one restricted to UK activities, one restricted to UK partnership work to use legal assistance to support people fleeing Gaza.
## APBI Law Firms UK
Pro Bono Legal partnerships established to support Afghan refugees seeking safety in the UK.
## Choose Love
Grant funding salary costs in France.
## Comic Relief
Two grants: funding from the Across Borders Fund for Safe Passage towards support for people on the move throughout Europe. Funding restricted to SPI's Ukraine Response Project.
## European Programme for Integration and Migration (EPIM)
Grant towards SPI's Ukraine Response Project.
## FOUNDATION #1
Towards our Campaigning and Advocacy work in response to the Afghan Crisis.
## FOUNDATION #2
12-month grants for the UK Arrivals Programme and Youth Advocacy Programme supporting families and children prearrival and upon arrival in the UK.
## FOUNDATION #3
Restricted to UK advocacy and campaigning work.
## FOUNDATION #4
Grant funding restricted to UK partnership work to use legal assistance to support people fleeing Gaza.
## FOUNDATION #5
A restricted grant towards a Young Leaders residential (UK).
## Geoff Herrington Charitable Trust
A restricted grant towards remuneration for experts by experience.
## National Philanthropic Trust
A multi-year grant, with the restriction that funds must be spent over a minimum of four years, with a maximum of 5% spent in the first year (2023), a maximum of 25% spent in each of the following three years (2024, 2025, 2026) and the remainder spent in the final year (2027).
48
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
Purposes of restricted funds (continued)
## Sigrid Rausing Trust
A grant towards SPI’s core activities in the UK, France and Greece.
## Souter Charitable Trust
Grant towards SPI's Ukraine Response Project.
The Law Society Charitable Trust
A restricted grant towards the Ukraine Response Project.
## The Pilgrim Trust
A restricted grant towards the Ukraine Response Project (UK campaigning).
## The Roddick Foundation
A restricted grant towards the Ukraine Response Project (pilot phase).
The Swire Charitable Trust
Fund restricted to UK activities.
## Treebeard Trust
A restricted grant towards the Ukraine Response Project.
## Trust for London
A grant plus continuation funding towards the Press and Public Affairs Manager and Youth Advocacy Programme.
## SPIUP Law Firms
Pro Bono Legal partnerships established to support people fleeing Ukraine to reach safety in the UK.
## Joseph Rowntree Charitable Trust
A grant towards SPI's core activities in the UK.
49
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## Purposes of designated funds
## Future Activities Fund
This fund represents the commitment the trustees have made to the implementation of specific 2024 activities and projects.
## Opportunities Fund
This fund would be for activities that are important opportunities or contingencies that it was not possible to budget precisely for in advance, but that may advance the charity’s mission and safeguard against an uncertain and fluctuating economic and fundraising climate.
## Staff contingency fund
In aid of progressive family friendly policies and any staffing shortcomings due to programmatic / core capacity response.
## 19b Movements in funds (prior year)
|Movements in funds (prior year)||||||
|---|---|---|---|---|---|
|General funds
Paul Hamlyn Foundation
Unrestricted funds:
FUTURE ACTIVITIES FUND
Designated funds:
OPPORTUNITIES FUND
Total designated funds
European Programme for Integration and
Migration (EPIM)
Comic Relief
Woodward Foundation
Arnold Clark Community Fund
Foundation 2
Total funds
Porticus
RRE - EU
SPIUP Law Firms
The Law Society Charitable Trust
The Pilgrim Trust
The Roddick Foundation
The Swire Charitable Trust
Treebeard Trust
Foundation 1
APBI Law Firms UK
Digital Lift
AB Charitable Trust
Choose Love
Restricted funds:
AFPBA Law Firms France
FUTURE ACTIVITIES FUND
Total unrestricted funds
Trust for London
Geoff Herrington Charitable Trust|At 1 January
2022
£
15,000
-
-
-
38,947
-
2,120
-
-
-
-
-
2,683
-
-
-
-
-
-
-
-|
Income &
gains
£
20,000
60,244
45,631
1,000
106,041
96,698
950
89,012
40,640
55,617
2,000
20,000
86,719
8,142
32,100
2,500
10,000
15,000
1,667
7,500
44,563
5,000|
Expenditure
& losses
£
(20,000)
(60,244)
(45,291)
(1,000)
(106,041)
(135,645)
(950)
(55,130)
(40,640)
(55,471)
(2,000)
(20,000)
(86,719)
(6,554)
(32,100)
(2,500)
(10,000)
(15,000)
(1,667)
(7,500)
(44,562)
(5,000)|
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,272)
-
-
-
-
-
-
-
-|At 31
December
2022
£
15,000
-
340
-
-
-
-
36,003
-
146
-
-
-
-
-
-
-
-
-
-
-
-|
||58,749|751,024|(754,012)|(4,272)|51,489|
||41,834
189,605
-|-
-
-|(1,766)
-
-|-
65,788
50,000|40,068
255,393
50,000|
||231,439|-|(1,766)|115,788|345,461|
||796,770|1,189,486|(1,098,403)|(111,516)|776,337|
||1,028,209|1,189,486|(1,100,169)|4,272|1,121,798|
||1,086,958|1,940,510|(1,854,181)|-|1,173,287|
50
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
Purposes of restricted funds
## AB CHARITABLE TRUST
Fund restricted to UK activities.
## AFPBA LAW FIRMS FRANCE
Pro Bono Legal partnerships established to support Afghan refugees seeking safety in France.
## APBI LAW FIRMS UK
Pro Bono Legal partnerships established to support Afghan refugees seeking safety in the UK.
## ARNOLD CLARK COMMUNITY FUND
A restricted grant towards the young leaders residential.
## CHOOSE LOVE (HELP REFUGEES)
Two grants: salary costs in France, the pilot phase of the Ukraine Response Project.
## COMIC RELIEF
Two grants: Core funding from the Across Borders Fund for Safe Passage towards support for people on the move throughout Europe. Emergency funding towards France’s Afghan Response Project.
## DIGITAL LIFT
A restricted small grant towards software costs.
## EUROPEAN PROGRAMME FOR INTEGRATION AND MIGRATION (EPIM)
Two grants: one grant towards our response to the Afghan crisis in France and one grant towards our Ukraine Response Project.
## FOUNDATION #1
Towards our Campaigning and Advocacy work in response to the Afghan Crisis.
## FOUNDATION #2
12-month grants for the UK Arrivals Programme and Youth Advocacy Programme supporting families and children pre-arrival and upon arrival in the UK.
## GEOFF HERRINGTON CHARITABLE
A restricted grant towards remuneration for experts by experience.
## PAUL HAMLYN FOUNDATION
A grant towards Afghan Response - Campaigning & Advocacy (UK).
## PORTICUS
Core support towards SPI's work to support child refugees in Europe (by using the law). The grant supports legal casework across Europe, training legal practitioners, strategic advocacy and litigation, campaigning work and the young leaders' programme.
## RRE - EU
A partnership with Refugee Rights Europe to jointly advocate at an EU level on the need for safe routes for people seeking protection, with SPI funded to lead on an advocacy strategy. RRE was dissolved and their surplus funds transferred to SPI as unrestricted funds.
## SPIUK LAW FIRMS
Pro Bono Legal partnerships established to support refugees fleeing Ukraine.
## THE LAW SOCIETY CHARITABLE TRUST
A restricted grant towards the Ukraine Response Project.
51
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
Purposes of restricted funds (continued)
## THE PILGRIM TRUST
A restricted grant towards the Ukraine Response Project (UK campaigning).
## THE RODDICK FOUNDATION
A restricted grant towards the Ukraine Response Project (pilot phase).
## THE SWIRE CHARITABLE TRUST
Fund restricted to UK activities.
## TREEBEARD TRUST
A restricted grant towards the Ukraine Response Project.
## TRUST FOR LONDON
A grant plus continuation funding towards the Press and Public Affairs Manager and Youth Advocacy Programme.
## WOODWARD FOUNDATION
A restricted grant towards SPI’s Afghan Response campaigning.
## Purposes of designated funds
## FUTURE ACTIVITIES FUND
This fund represents the commitment the trustees have made to the implementation of specific 2023 activities and projects.
## OPPORTUNITIES FUND
This fund would be for activities that are important opportunities or contingencies that it was not possible to budget precisely for in advance, but that may advance the charity’s mission and safeguard against an uncertain and fluctuating economic and fundraising climate.
## STAFF CONTINGENCY FUND
In aid of progressive family friendly policies and any staffing shortcomings due to programmatic / core capacity response.
52
Safe Passage International
Notes to the financial statements
## For the year ended 31 December 2023
## 20 Operating lease commitments payable as a lessee
The group's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
|Less than one year
One to five years
Over five years|2023
Property
16,536
-
-|2022
Property
19,710
-
-|
|---|---|---|
||16,536|19,710|
## 21 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
53