ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1189600
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal & Administrative Information |
|---|---|
| Pages 4 to 6 | Trustees' Report |
| Page 7 | Statement of Financial Activities |
| Page 8 | Balance Sheet |
| Pages 9 to 14 | Notes to the Financial Statements |
| Page 15 | Independent Examiner's Report |
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1189600 WORKING NAMES Waltham Forest Migrant Action WFMA DATE OF REGISTRATION 21st May 2020 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES AT 31ST MARCH 2025 Luke Rooney Clive Bower Dr Helen Taylor Dr Jean King MBE Norman Minter Inbar Tamari Helen Rose Seacombe Caroline Valentine (Appointed 21st August 2024) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Association Registered 21st May 2020 as Amended on 17th November 2022.
OBJECTS
1 ) The relief or prevention of poverty and the preservation and protection of health amongst migrants, refugees and asylum seekers and their dependants who reside in the London Borough of Waltham Forest. 2 ) To advance the education and training of migrants, refugees and asylum seekers and their dependants who reside in the London Borough of Waltham Forest and are in need thereof so as to assist them to adapt within a new community.
CORRESPONDENCE ADDRESS Suite AM318 195-197 Wood Street London E17 3NU PRIMARY BANKERS The Co-operative Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WT INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31ST MARCH 2025
Aims and Purpose
The aim of Waltham Forest Migrant Action (WFMA) is to champion and campaign for the rights of asylum seekers, refugees and migrants and to provide support for them through running a drop in Support Centre where we provide a place for socialising, together with free professional immigration and welfare advice and casework, as well as helping with form filling, understanding official letters and bills, and signposting to health and education services. In this way we meet the objects of the charity.
Although we mainly serve the population of Waltham Forest, we do not limit our service to this area and, if we have the capacity, will help those who may come from further afield in London.
Governance
WFMA was founded in 2013 and was previously known as Walthamstow Migrant Action Group. It was initially run as an unincorporated small charity. The name was changed to Waltham Forest Migrant Action in 2020 and the constitution revised to strengthen the governance of the group and to become registered with the Charity Commission as a Charitable Incorporated Organisation. We applied for registration and received this in May 2020.
Norman Minter and Helen Taylor retired as trustees at the AGM in May 2025 and did not stand for re-election. Caroline (‘Calee’) Valentine, Helen Seacombe and Peter Ashan were appointed during the year and as required by our constitution retired and were re-elected without opposition at the same meeting.
The business of the charity was conducted by the trustees at 8 formal meetings during the extended year. The AGM was moved to May 2025 (the latest allowed by our Constitution) which is much nearer the end of the Financial Year and is thus easier to relate the TAR to the financial Year.
Immigration Advice Agency (IAA) Registration
During the year we re-registered with the IAA to provide Level 3 immigration advice and by the end of the financial year we now can provide advice at all levels. Our IAA registration No. is N202531607.
Membership
Our membership at the end of the year stood at 53 members.
Volunteers
We have a varying pool of volunteers, with an average size of about 15 through the year. They form a vital and much appreciated part of our operation. Most help to run our drop-in support centre, but some also help with events, fundraising and campaigning. We have two volunteers qualified to give immigration advice, one at IAA Level 3 and one at IAA Level 1.
Staff
At the financial year end we employed the following staff: General Manager (15 hours per week) Support Centre Manager (20 hours per week) Campaigns and Communications Manager (11.5 hours per week) Immigration Adviser (IAA Level 3) (11.5 hours per week) Immigration Adviser (IAA Level 1) (11.5 hours per week) Welfare Adviser (11.5 hours per week)
Funding
Our main sources of funds this year has been through grants and these are detailed in our accounts.
London Churches kindly gave us a further grant of £750 to fund small hardship grants to visitors.
Trust for London continue to fund our Support Centre Manager together with the costs of hiring and running the drop in. We are fortunate that Trust for London have agreed to increase and extend this grant to a total of £77,000 for a further three years from December 2024 so that this post and the Support Centre costs are now funded until November 2027.
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2025
City Bridge Foundation have also extended their grant for an additional year with a value of £10,000 to fund our Campaigns & Communications Manager through to August 2026.
The National Lottery Reaching Communities fund have awarded us a 5 year grant of £261,000 starting in January 2025 to part fund our General Manager, two immigration advice posts and running costs for office accommodation, training and other costs, for which we are extremely grateful as this underpins our stability as an organisation to continue to deliver our service in the medium term.
We also received a £50,000 grant from the St James Big Local to part fund our General Manager and our Welfare Advisor and to implement a project to provide meals and social activities alongside and after our Support Centre drop in on Fridays.
Finally, we received a grant from the London Borough of Waltham Forest towards an event we will stage to celebrate Refugee Week 2025.
All the above are restricted grants and are shown as such in the accounts.
We also received a further unrestricted £954 grant from the Lush Foundation.
We are extremely grateful for the above grants which reflect the importance that these organisations appear to recognize in the work we do.
Membership fees amounted to £1,201 and donations were £2,389. We also raised £3,183 through events we organised.
Government Grants
We received a grant of £800 from the London Borough of Waltham Forest towards organising an event during Refugee Week 2025.
Reserves
We do not have a formal policy on reserves, but currently aim to maintain sufficient capital to keep the Support Centre operating for between 4 and 6 months without income.
Accounting
We currently maintain simple income and expenditure accounts utilising a single bank account at the Co-operative Bank. We also have a PayPal account which is used to collect membership fees and donations. All expenditure requires two signatures.
The treasurer reports the financial situation and cash movements in excess of £100 to the trustees at each of the formal trustee meetings.
No payments are made to trustees or volunteers other than re-imbursement of expenses.
Support Centre
We hold a weekly drop-in Support Centre at the Blackhorse Road Baptist Church Hall where migrant visitors are welcomed with refreshments and receive help with their issues. If they have immigration issues we can now offer IAA Level 3 advice and casework in house and we now have a professional Welfare adviser. We have in particular helped a large number of immigrants set up their UKVI accounts and register their eVisas which became an official requirement after plastic Residence Permits became obsolete at the end of 2024.
We have a good working relationship with Waltham Forest Council and accept referrals from them as well as from our local MP’s offices and social subscribers at local GP surgeries and medical centres.
We have had an average of just over 16 visitor contacts a week (of which about 7 are first time visitors) during the year, approximately 53/47% split between women and men. About 65% of visits concern immigration, 32% housing, welfare and benefits and 13% other issues. The number of immigration issues has risen quite sharply, but that has probably been caused by physical Residence Permits becoming obsolete.
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Charitable Activities 3b Activities for Generating Funds 3c TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 3,343 69,763 73,106 49,240 3,183 - 3,183 818 1,202 - 1,202 1,078 7,728 69,763 77,491 51,136 10,406 57,451 67,857 37,753 900 752 1,652 780 11,306 58,203 69,509 38,533 (3,578) 11,560 7,982 12,603 26,551 21,461 48,012 35,409 (2,483) 2,483 - - 20,490 35,504 55,994 48,012 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 14 form part of these financial statements.
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WALTHAM FOREST PAIGRANT ACTION BALANCE SHE ASAT 31ST MARCII 2025 TOTAL Jl_M•r.25 TOTAL 31.M8r.14 Fw FIA•d ABMts TdiiyIb Absets Inve$lmenls Tot•1 Flx•d AM•ts Debtor5 8 pr8pDyThts C•sh n18ahk •nd In H•nd Tat•l Curr•nt 21.3 .390 35.504 JS.504 48,792 Cr•dhor: Amwfflf4llhJ NET CURReMT AsseT8 20.4WJ 55. 48,012 TOTALASSETS 244 3S.a04 012 Cr•dlt•rn'. Arn16 ttwn 10 NET A18ETS 2LI,4 Fund• olth•Ch•rlty GvrNryral Funds R•strfcRd Fthd$ 20,4 20,4 26,551 21.461 35, TOTAL CHAiirrY FUNDS 20.490 35.504 55,9 4B,012 AFvowd tyth¢ Tru0n...... sA...A.4£Y .zO.......................... . SIW•dL tsr thaff by Trwte•.......... PrirWN1. CLirf£
WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted Funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted Funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated Funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Straight Line Basis
2. TANGIBLE FIXED ASSETS
The CIO held no fixed assets during this or the previous financial year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2025: None
31st March 2024: None
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gifts & Donations Grants Received 5 b) Charitable Activities Activities & Events Immigration Casework c) Activities for Generating Funds Membership Income 4. RESOURCES EXPENDED a) Cost of Charitable Activities Activities & Events Administrative Expenses 5 Equipment Costs 5 Hardship Grants 5 Immigration Welfare Services 5 Insurance Costs License & Subscriptions 5 Premises Hire 5 Staff Costs 12 Training Costs 5 Volunteers Costs Welcomestow Costs 5 b) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees 5 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 3,343 - 3,343 3,764 - 69,763 69,763 45,476 3,343 69,763 73,106 49,240 3,183 - 3,183 818 - - - - 3,183 - 3,183 818 1,202 - 1,202 1,078 1,202 - 1,202 1,078 Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 303 - 303 - - 260 260 398 693 763 1,456 1,263 - 375 375 400 7,574 10,064 17,637 19,457 257 - 257 155 509 372 881 1,175 33 2,633 2,666 2,090 990 39,811 40,801 12,591 48 181 229 - - - - 225 - 2,992 2,992 - 10,406 57,451 67,857 37,753 900 - 900 780 - 752 752 - 900 752 1,652 780 |
|---|---|
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Awards for All Fund City Bridge Foundation CMC Emergency Grant Community Award Fund Immigration Case Worker Fund LBWF Grant London Catalyst London Churches Hardship Grant Mutual Aid Group National Lottery Reaching Communities Servas Hardship Fund St James Big Local Grant Support Centre Manager Fund Trust for London Grant |
Balance Balance 01-Apr-24 Income Expenditure Transfers 31-Mar-25 £ £ £ £ £ 7,581 - 10,064 2,483 - 3,413 9,915 10,712 - 2,617 - 1,000 - - 1,000 (730) - - - (730) 2 - - - 2 760 1,600 - - 2,360 - 4,990 4,990 - - 200 750 315 - 635 4 - - - 4 - 12,295 2,435 - 9,860 160 - 60 - 100 - 25,085 12,671 - 12,414 10,071 - - - 10,071 - 14,129 16,957 - (2,828) 21,461 69,763 58,203 2,483 35,504 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Awards for All Fund City Bridge Foundation Community Award Fund Council Grant Immigration Case Worker Fund London Churches Hardship Grant Mrs Smith and Mount Trust Mutual Aid Group Servas Hardship Fund Support Centre Manager Fund |
Balance Balance 01-Apr-23 Income Expenditure Transfers 31-Mar-24 £ £ £ £ £ 2,220 18,522 13,161 - 7,581 - 7,335 3,922 - 3,413 1,660 - 2,390 - (730) 760 - - - 760 2 - - - 2 - 600 400 - 200 - 4,000 4,000 - - 4 - - - 4 160 - - - 160 11,532 13,019 14,480 - 10,071 16,338 43,476 38,353 - 21,461 |
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above. Restricted funds in deficit are classed as continued operations and funds will be replenished in the coming financial period.
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial year.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand 8. DEBTORS AND PREPAYMENTS Sundry Debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Independent Examiners Fees |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 21,390 35,504 56,894 48,792 21,390 35,504 56,894 48,792 Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ - - - - - - - - Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 900 - 900 780 900 - 900 780 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial year.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Mar-25 31-Mar-24 £ £ £ £ - - - - 20,490 35,504 55,994 48,012 - - - - 20,490 35,504 55,994 48,012 |
|---|---|
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
12. STAFF COSTS AND NUMBERS
| Gross Wages, Salaries & Fees Employer's National Insurance Costs Pension Contributions Employees who were engaged in each of the following activities: Charitable Activities |
TOTAL 2024/25 £ 38,995 - 1,806 40,801 TOTAL 2024/25 5 |
TOTAL 2023/24 £ 12,591 - - 12,591 TOTAL 2023/24 1 |
|---|---|---|
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2023/24:None).
13. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them (2023/24:None).
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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WALTHAM FOREST MIGRANT ACTION
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Waltham Forest Migrant Action on the accounts for the year ended 31st March 2025 set out on pages 7 to 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 9th January 2026
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