## **REGISTERED COMPANY NUMBER: 12365154 (England and Wales) REGISTERED CHARITY NUMBER: 1191462**
**REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**FOR**
**THE UNITY PROJECT (TUP)**
## **THE UNITY PROJECT (TUP) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 11|
|**Independent Examiner's Report**|12|
|**Statement of Financial Activities**|13|
|**Balance Sheet**|14 to 15|
|**Notes to the Financial Statements**|16 to 22|
|**Detailed Statement of Financial Activities**|23 to 24|
## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Our charitable objects, as set out in our Memorandum and Articles of Association and as amended by resolution on 17th August 2020, are:
- The relief of poverty and financial hardship among migrants denied recourse to public funds, in particular but not exclusively, by providing advice, support and assistance to such migrants in making applications for recourse to public funds.
- The promotion of equality and diversity for the public benefit by working towards the elimination of discrimination, as it is experienced by migrants denied access to public funds (for example on the grounds of race, gender and disability).
## **Significant activities**
We exist to support people who are facing extreme poverty and/or homelessness as a result of their immigration status and the systemic discrimination behind it. Specifically, we assist destitute people with 'no recourse to public funds' (NRPF), who cannot otherwise access support such as government childcare schemes, Child Benefit, Personal Independence Payment or Disability Living Allowance.
We are the only organisation in the UK that specifically assists with the complex immigration application - known as the 'change of conditions' application - that people with NRPF are required to make in order to access this support. It is also very important to us that we offer applicants opportunities, support and resources to learn how to make their own immigration applications, and many choose to volunteer with us once their own application is completed.
The people we assist are raising young families, working and building lives in the UK, but living without access to the welfare safety net. The cost of living and the gig economy means that making ends meet is impossible for a lot of people - particularly parents - and without recourse to public funds, there is no protection from further crises like redundancy, illhealth or relationship breakdown - or a global pandemic. This means that families with NRPF are often homeless and living in severe poverty.
Access to public funds provides a basic safety net for families, enabling them to gain independence, move to better accommodation, afford clothing and school expenses and provide their children with hot meals.
## **The wider context**
Recent estimates say that at least 1.4 million people in the UK have NRPF.
Our published research shows:
- 52% of families with NRPF had been forced to sleep on the floor or a chair.
- a third had to sleep in a room with people who were not their family.
- 6% of single women surveyed had been street homelessness with their children.
- most parents could not afford to celebrate children's birthdays or send them on school trips.
- over 90% of people affected are women and children from BAME communities.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
- In the last 2 years, over 15,000 people have applied to have the NRPF condition removed.
- This is almost triple the number in previous years.
- However, it still represents less than 1% of the total number of people with NRPF.
- Without support, less than ¾ of these applications are successful.
There is a severe lack of legal advice in relation to the application to remove the NRPF condition. Independent research frequently highlights this gap; we have been asked to provide training and consultancy to dozens of organisations, including MP caseworkers and Citizens Advice; and we frequently provide advice and support to individuals from Scotland, Wales and Northern Ireland, despite being based in London.
## **Public benefit**
We have referred to the Charity Commission's guidance on public benefit - including 'Public benefit: the public benefit requirement (PB1)' and 'Public benefit: running a charity (PB2)' - when reviewing our aims and objectives and in planning our current and future activities. The achievements and activities outlined in this report demonstrate the public benefit arising from the charity's activities.
## **ACHIEVEMENT AND PERFORMANCE**
## **Casework**
We make complex immigration applications with and for people who are facing abject poverty and homelessness to allow them to access the welfare safety net. We offer everyone who approaches us the opportunity, support and resources to learn how to make their own immigration applications.
## **The numbers**
In 2021:
- We submitted over 100 successful applications for recourse to public funds.
- We supported an additional 65 applicants to make their own applications.
- We assisted with more than double the amount of applications that we made in 2019, though this is still a drop in the ocean compared to the need. These applications are mostly made by families, so the number of individuals who have been impacted is greater than the number of applications.
We had an almost 100% success rate in 2021. The wider national success rate is sadly much lower (less than 70%), and we see more refusals for applicants who submit their own applications without support. When applicants approach us after their applications are refused, we assist applicants to challenge the refusal - we did this successfully in 7 cases in 2021.
Our only criteria for referral is that applicants have the appropriate immigration status, so we take on a number of very complex cases which are included in this success rate.
In around a third of cases, the Home Office requests further evidence to supplement the application, so we responded to over 50 such requests for further information in 2021. We used our experience to highlight the onerous nature of these requests to the Home Office, and the number of requests reduced towards the end of the year.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **What difference does all this make?**
With recourse to public funds, people have a safety net when they might otherwise face homelessness, and can supplement their low income in order to provide things that they and their children need not only to survive, but to thrive:
_'When I think about where I was last year and where I am now, I'm now so much happier. My child has space to play and I can afford to buy her better food and some clothes she needed that I couldn't afford before.'_
We were able to gather feedback from some applicants whom we had supported with their own applications, they had these encouraging words to say to other prospective applicants:
_'Be confident. When I filled in the form, I realised I was the only person who knew what I was going through. A lawyer can't do that for you. You know yourself best.'_
_'I would encourage [other applicants] to calm down. They are the best person to express themselves in the app. TUP are there to help and support.'_
_'When it's explained well, you can do it. I strongly believe everyone can do it, it depends on the mindset of the person.'_
_'You don't need to be scared.'_
## **What else do we do to support people?**
We support people from beginning to end of the application process, and we do much more than just make 'change of conditions' applications. We also do the following:
## Supplementary/alternative immigration advice
- A large part of our work, which is not reflected in the number of submitted applications, is the conversations that we have with applicants to build trust and establish their eligibility to make applications. Over a third of people who contact us do not go ahead with the application immediately, but we provide substantive advice to allow them to consider other options.
- We submitted 8 Subject Access Requests (SARs), requesting copies of applicants' immigration records in order to clarify aspects of their case and provide an insight into the Home Office's decision-making and record-keeping.
- We advise all current and previous applicants about relevant changes in law and policy, such as the changes to the EU Settlement Scheme (EUSS) and the five-year route (5YR) concession.
## Chasing up Home Office delays
- Where people experienced delays, we sent pre-action letters to the Home Office to chase these up - we sent 17 of these in 2021.
- We also sent letters to MPs about the delays in a dozen cases and emailed the Home Office in any case where ID cards are not delivered in good time after a successful application.
## Emergency/holistic support
- We have been unable to provide lunch and childcare during the pandemic, but we offer all applicants emergency support, including advocating for 25 families to access free school meals and issuing hundreds of food bank vouchers.
- In each case, we signpost applicants to advice and support from trusted partners on related issues, which include but are not limited to applications for extension of leave, Child Benefit entitlement, childcare entitlement, NHS debts, children's British citizenship registration and access to 'section 17' support.
- We provide detailed advice to applicants after their application is successful about how to access housing or benefits now that they have recourse to public funds.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Success in the High Court**
We have now won two high profile court challenges, as a result of which the NRPF policy has been ruled unlawful. These challenges would not have been possible without our strategic input, casework, research and evidence.
As a result, the NRPF policy has been reformed and rewritten, to allow greater flexibility and in an attempt to ensure more compassionate decision-making. We observed some better decision-making from the Home Office in relation to 'change of conditions' applications over the last 4 years as a result of the threat of litigation, and will continue to put pressure on them for this to continue.
We took the government to court with Deighton Pierce Glynn (DPG) in March 2021 to raise arguments about discrimination and the impact on children, and won the case in a landmark decision published in April 2021. This resulted in the policy being changed to emphasise the welfare of children in decision-making. We also won compensation claims in 2021 for dozens of applicants who had experienced delays with their 'change of conditions' applications.
This follows the case we brought in 2019 which forced the government to review the NRPF policy, and the case we brought in 2020 which led to the policy being changed to allow people who are likely to become destitute to apply to remove the NRPF condition.
As well as these legal challenges to the NRPF regime as a whole, we have also provided evidence to support groundbreaking and successful challenges to the 10-year route (which led to 5YR concession for young people, and discretion in allowing people on the 5YR to access public funds) and to the Home Office's initial interpretation of the EUSS (which provided the possibility that parents of British children could apply for settled status).
We have also worked with DPG to start successful legal action for individual claimants in almost 100 cases on several legal grounds, and continue to work together closely.
## **Pressure on the Home Office**
We continue to raise our concerns and experience within the NRPF 'stakeholder forum', and with the heads of the NRPF policy team.
## **Research and data analysis**
We submitted over a dozen Freedom of Information (FOI) requests in 2021, and had meetings with the Home Office policy team to clarify gaps in Home Office data, with reference to our own. These gaps are things such as the number of applicants with disabilities, or with British children. We do detailed analysis of the Home Office's quarterly data releases, and share these with others in the sector.
Our 2019 research report continues to be used in media, parliament, the courts and other research (you can access both the full report and a 3-page executive summary on our website: https://www.unity-project.org.uk/research).
Last year, we also contributed to influential research by Runnymede, the London School of Economics (LSE), Institute for Public Policy Research (IPPR), Greater London Authority (GLA) and Citizens Advice.
## **Parliamentary work**
We have worked closely with Stephen Timms MP, who notably raised NRPF with Boris Johnson in May 2021. NRPF has been raised as an issue hundreds of times this year, with MPs joining our calls to scrap the policy.
We wrote briefings that were relied on in the debate on NRPF in October 2020 and a Black History Month debate in October 2020. As well as providing briefings, we have been speaking to relevant media, responding to reviews, and speaking in parliament, including at APPG events and roundtables.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
In late 2021, we were invited to provide expert evidence to the Work and Pensions Committee inquiry into NRPF. In addition to appearing before the committee, we also provided two written submissions. The resulting report is due out in early 2022.
## **Policy change**
Thousands of adults and children are harmed by NRPF on a daily basis, and nothing short of scrapping the policy will stop this. Whilst we have not achieved this, in the past year, our work alongside many other organisations and individuals has resulted in significant changes in policy and practice, including:
More people can now apply to remove NRPF
- The policy on NRPF has been rewritten to better protect children. The Immigration Rules will also change accordingly when they are updated in summer 2022.
- Applicants can now make an application in advance of becoming destitute. For example, thanks to this change, people can now technically apply before they are homeless, if an eviction is imminent.
- People on the so-called '5-year route to settlement' can now apply for recourse to public funds without punishment (see case study below).
- In 2017, less than 350 people made 'change of conditions' applications every 3 months; in 2020 and 2021, over 15,000 'change of conditions' applications were submitted.
We have access to more data
- The Home Office now publishes data about those who apply for 'change of conditions' applications, including success rates and details of age, gender and nationality.
- The statistics confirm the discriminatory impact of the policy, impacting severely on people of colour, and women in particular.
Decision-making is significantly quicker and more likely to result in a positive outcome
- When TUP started back in 2017, there was a 62 day delay for Home Office decisions, and only a 41% success rate.
- Applications are now typically processed within a month, and the success rate has doubled.
- Applicants can make applications via email, and this provides an opportunity to avoid submitting the onerous online application form.
- Applicants can now apply while their renewal applications are pending. This is significant, as renewal applications often take a year or more to be processed by the Home Office, so recourse to public funds in this time is vital.
- Families with NRPF can now access free school meals and Healthy Start vouchers.
## **Community organising**
Through our work, we meet hundreds of people who are personally impacted by the NRPF condition and many want to campaign to change the policy. In 2021, we employed a Community Organiser to bring together a group of campaigners with lived experience of the policy. The group now meets regularly, and is looking to continue its campaign work independently and alongside other established campaign groups (such as the NRPF Action Group and Impact United) - we continue to collaborate closely with them and other campaign groups.
In last year's Annual Report, we told you that Free School Meals have been temporarily extended for families with NRPF, and we have since assisted over 100 families to take advantage of this. In 2021, the campaign group we brought together was part of an incredible multi-pronged campaign, alongside litigators, schools and families that led to the extension being made permanent.
## **Training and capacity-building**
In 2020, we became aware of a huge demand for training on the NRPF policy and the 'change of conditions' application, and over 70 MP caseworkers attended our first public training session in December 2020. Since then, we have identified a
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
growing demand from people and organisations for trustworthy and relevant information on NRPF and the 'change of conditions' application, and have developed Information Sessions in response to this need.
For the latter half of 2021, a member of our team worked on our training programme for 1 day a week and delivered a number of sessions.
Our sessions welcomed people, advisors, and organisations from around the country who were eager to know more about NRPF and what they could do to support people in need. Some had no prior knowledge; some had some knowledge but limited practical experience; some had lots of practical experience, and wanted to know more about specific complex aspects of the policy.
Each session was created with its audience in mind by using clear and engaging presentation slides and up to date/relevant information. Despite the legal complexity of the issue, people described the sessions as 'informal, clear, resourceful', 'pitched at the right pace', 'very easy to follow and compact' and 'inclusive'.
Sessions were online, with set times which allowed for discussion and questions. Each session created an environment where people were encouraged to participate freely, ask questions and share knowledge - people described them as 'super helpful and interactive' and found 'the discussion very insightful'.
All attendees said they would recommend the session they attended to others. Many who attended introductory training invited others to other sessions and/or signed up to more advanced training at a later date. With rising fears and fallacies around NRPF and 'change of conditions' applications, we are proud to have developed sessions which provide clear, relevant and trustworthy information that people can rely on and share with confidence.
It means organisations can better guide and inform people with NRPF, as they are more aware of what NRPF means, who can make 'change of conditions' applications and what the application entails, which allows them to advise, refer and signpost more effectively.
## **Who We Are**
## **Staff**
In 2021, we were excited to welcome 2 new staff members. All our casework staff are registered with the Office of the Immigration Services Commissioner (OISC) to provide Level 1 immigration advice and are supervised by our supervising lawyer and TUP co-founder, Rahath Abdar.
Alice started volunteering at TUP in 2019 and became a Caseworker in 2020. An Italian and French native-speaker, Alice also speaks some Spanish. Outside of TUP, Alice is part of a collective curating projects on gender and representation in football and sports.
Caz co-founded TUP in 2017 and has coordinated the project since, including supervising hundreds of 'change of conditions' applications. She has volunteered in various immigration advice organisations and community groups since moving to London in 2015.
Mary campaigns with organisations such as We Belong and led our community organising work in 2021.
Tina has been a Paralegal at TUP since May 2021. Her role includes assisting applicants to submit their own 'change of conditions' applications and developing training and information sessions.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Volunteers**
We are a community of and for people with NRPF, and are proud of our incredible volunteers.
- In the past year we have recruited and trained over a dozen casework volunteers, many of whom have lived experience of NRPF and the immigration system.
- 13 of our volunteers have successfully gained immigration qualifications at OISC level 1 or above, through a training programme provided in partnership with Refugee Action.
- We currently have a committed volunteer team of over 50 active volunteers.
- This year we said goodbye to one of our longest-serving volunteers, who has been with us for over 3 years, gained OISC 2 qualifications, and has now moved into advice work in another setting.
Gulmira volunteered with us for a year, and moved on in late 2021 to become a professional immigration advisor:
'I arrived in the UK in 2008 with my daughter who was five years old. She joined her 1st year of school in the UK. I stayed in the UK as a parent of a child student route for a few years out of a 10-year long residence route. Finally, I got my ILR and British passport after 12 years of living in the UK. During those times, the conditions on my visa were NO work allowed and NRPF. That is how I was aware of NRPF.
Every year, I used to apply to renew my visa and my daughter's visa. That is how I became aware of the Immigration Rules. Since I was not allowed to work during my stay (10 years is a lot of time) and getting more familiar with the immigration rules I thought I could become an immigration advisor.
TUP was the best choice for me because I could relate my personal life experience as an immigrant to immigrants with NRPF coming for help to the TUP. It was emotionally rewarding to help people who shared the same experience, and at the same time, I was going through training to sit a Level 1 OISC exam. It is a brilliant idea to involve migrants with NRPF in caseworking because people can be compassionate and understanding when their experience is shared.
TUP was the first British organisation I worked for, and I was amazed by the level of the charity's organisation. For example, how the organisation's processes were structured, e.g. training opportunities for volunteers. Working with TUP, I learned the high standards of organisational skills. Volunteers can work independently. Volunteers have access to all the supporting materials. Every detail was considered, and most importantly, it was up to OISC requirements.
The most difficult for me was communicating with NRPF applicants because of my accent. However, we worked in a group of two, and if I felt uncomfortable, I usually asked my partner - volunteer to chat with an applicant. Working in a team was very helpful because we could divide our tasks, and I did not feel much pressure.
From the day we had our first training session, I felt ongoing support and I could always ask questions. I was also inspired by the staff's energy and patience in setting the charity up and keeping on motivating volunteers.'
## **Case Study: Changes to the 5-Year Route**
We wanted to provide an example of a significant policy change which came about as a result of multi-pronged and longterm work, to illustrate our role in such change.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **The problem**
State benefits were a lifeline for many families during the pandemic - but the parents we worked with were being discouraged from seeking welfare support, and punished by the Home Office when they did. Where applicants were previously on a five-year route (5YR) to 'settlement' - recognised as living permanently in the UK - the Home Office's policy was to double the amount of time they have to wait, to 10 years, if they successfully applied to remove the NRPF condition. This meant that migrant parents who accessed welfare benefits faced double the Home Office fees in future (paying ten years, rather than five - an additional £5,000 per family member); and having to wait an additional five years before they could become recognised as citizens of this country. As a result, families who were already struggling faced thousands of pounds in additional Home Office fees, and many more children were growing up in poverty.
We were contacted by an increasing number of people who were on the 5YR and therefore facing the above dilemma during the pandemic; we advised at least one family a week who was in this situation.
So we had identified a huge problem - and we decided to do something about it.
## **Assisting individuals**
We argued that the Home Office had discretion not to punish people by doubling their immigration fees and the length of their wait for settlement. We assisted eight brave applicants to make a 'change of conditions' application on this basis. In two extremely sad cases, the applicant passed away before the HO made a decision. In the remaining cases, however, our argument was successful and the applicants were granted recourse to public funds and allowed to remain on the 5YR. In the first cases, this required initial legal challenges from the legal representatives Deighton Pierce Glynn (DPG).
## **Making systemic change**
We were very glad to assist individual families, but we also knew dozens of families had been dissuaded from making the 'change of conditions' application due to the risk, facing an impossible choice between financial hardship in the short-term (remaining on the 5YR without a safety net), or the long-term (with the prospect of paying thousands more in Home Office fees towards additional renewal applications).
Until there was systemic change, the problem remained - so our work continued.
## **Strategic litigation**
In January 2021, we tried to step in to bring a claim as an organisation. We were refused permission on the basis of limited evidence of the scope of the impact (the Home Office is unable to provide data on this), so continued throughout 2021 to pursue individual claims and gather data with the prospect of attempting to bring a strategic challenge again in future.
## **Parliamentary pressure**
We gave evidence to the Work and Pensions Committee Inquiry in late 2021 and in January 2022. The representative from the Home Office told the committee: 'On this issue around the change from five years to ten years for people who end up accessing help and then the route being changed, what I will say is that that is something I am willing to look at. It is something that I am conscious of. I recognise the concern that some express that that is quite a significant change for individuals who find themselves perhaps in difficult circumstances for a short period of time through no fault of their own. That is something that it is right that we keep under review, and that is precisely what we are doing.'
## **Strategic casework**
We were contacted in 2020 by a British citizen who wanted to bring her partner to the UK. We kept in touch over the intervening years, and they eventually contacted us to let us know that they had been granted a visa on the 5YR, but with NRPF. The British partner was disabled and in receipt of disability benefits, but the support she could access was limited due to her partner (and carer) having NRPF.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
The couple did not want to make a 'change of conditions' application under the previous policy, as they were extremely scared of their immigration route doubling. We knew that the applicant was a constituent of Stephen Timms MP, and therefore asked him to write to the Home Office to confirm that she would not be punished in making a 'change of conditions' application. The Home Office confirmed that she would not be switched to a longer route to settlement.
This was very promising, so we asked the Home Office to confirm that this applied more broadly.
## **Breakthrough**
In February 2022, the Home Office publicly confirmed that they 'have currently suspended the process of automatically requiring an applicant to complete ten years on the family route following the lifting of 'no recourse to public funds' conditions'.
We had done it!
## **Ongoing work**
The Home Office has still not updated the online webpage or guidance to reflect the change, and still does not collect data on the number of people on the 5YR who make 'change of conditions' applications. We continue to press them for these things, via the NRPF stakeholder Forum, Freedom of Information requests and parliamentary questions, as well as prospective litigation.
After the change in policy, we got back in touch with every single family that we had advised about the previous policy, to tell them the good news that they could now apply without fear of being punished. Many of these families have since successfully made 'change of conditions' applications and now have recourse to public funds, whilst remaining on the 5YR.
## **FINANCIAL REVIEW**
## **Financial position**
These accounts cover TUP's second accounting period as a registered charity and the first where we were entirely independent of our previous host charity, New Unity (CIO 1161363). This period saw continued efforts to develop TUP as a sustainable, independent organisation and to secure the future of our casework and other charitable activities including, in particular, the expansion of our staff team from two to four employees.
We have been grateful for the ongoing support of the charitable trusts who have funded us throughout our transition to becoming an independent charity, alongside those new funders who made grants in 2021. We are also especially appreciative of the generosity of our individual supporters.
Our income for the period totalled £142,884 against expenditure of £129,700. This amounts to a net surplus of £13,184. Total funds carried forward amount to £147,418, of which £44,142 is restricted and £103,276 is unrestricted. Our continued success in securing unrestricted grants and donations means we carry forward a relatively high proportion of unrestricted funds. We hope that these funds will allow us the flexibility to be responsive to changing circumstances - including the effects of the Nationality and Borders Bill coming into law - and to also deliver the plans for 2022 detailed elsewhere in this report.
In the forthcoming year we anticipate grants to remain our main source of funding and are pleased to note that we already expect instalments of five multi-year grants in 2022. Nonetheless, the uncertainties we face in 2022 include how the volatile economic climate and the ongoing cost of living crisis will affect both the need for our services and our access to funding. We will continue to carefully evaluate our budget and funding targets throughout the year and seek to establish sustainability for the charity through securing new multi-year grants.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Reserves policy**
As with many other charities of our size and activities, TUP is largely reliant on grant funding in order to cover its operating costs. We consider that we undertake our activities to the standard expected by current funders and are also hopeful that we will continue to be able to secure new sources of funding.
However, we are also aware that we cannot rely on funding streams to be renewed indefinitely and that while we prioritise sustainable funding sources, such as multi-year grants, not all our funders are able to offer repeat funding. We also remain a relatively new organisation and the ongoing development of our aims and activities will likely require us to increase our operating budget and so increase the need for us to secure new funding.
We therefore consider it prudent to maintain unrestricted reserves equating to 6 months of our operating budget. This would ensure, in the event of a funding shortfall or unexpected expenditure, the continued activity of the charity. Our free reserves at 31st December 2021 equated to £103,336. Given projected annual expenditure of £172,156 for the 2022 financial year this amounts to 7.2 months of unrestricted reserves. The Trustees are therefore satisfied that sufficient reserves are available for the stable continuance of our charitable activities.
## **FUTURE PLANS**
In last year's Annual Report, we said that we wanted to roll out our training programme, bring 2 more successful challenges to the policy, pilot community organising and develop our PAP project. As explained above, we have done all of these things.
As ever, we will continue to support people with NRPF with applications to remove the NRPF condition and to contribute evidence to litigation and campaigns to end the policy. We will continue to work with and develop our team of volunteers and staff, all of whom bring different and valuable lived and technical expertise.
In addition and more specifically, our plans for 2022 include:
## **Casework**
We want the Home Office to remove or at least simplify the onerous application process for everyone, and in particular:
- Families who are receiving Local Authority support or asylum support.
- Those with recognised disabilities, as well as carers.
- Those who have been granted a fee waiver, and make the process of requesting recourse to public funds in a renewal application much clearer and automated. We overturned 2 decisions to reimpose the NRPF condition at renewal in 2021, and have strategic plans to challenge this in the coming year.
## **Data**
We want the Home Office to publish significantly more data, including details about refusals and demographic data about applicants, including their British family members.
## **Training**
Based on this year's work, demand and feedback, we are preparing advanced sessions which focus on complex and specific issues relating to NRPF and the 'change of conditions' application. We are in touch with several organisations about reaching more applicants and advisors through tailored information sessions and training programmes. We are excited to be working alongside organisations like (but not limited to) Citizens Advice, Independent Workers Union of Great Britain (IWGB), Maternity Action and Shelter to create collaborative sessions across 2022.
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## **THE UNITY PROJECT (TUP)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
As we write, we are watching the passage of the Nationality and Borders Bill, and expect that this will dramatically increase the number of people impacted by NRPF. Meanwhile, the cost of living is sky-rocketing. It is essential that there is an organisation that is focussed on this issue and is able to carry out specialist service delivery, evidence gathering, litigation and advocacy to reform it and to help those affected.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
12365154 (England and Wales)
## **Registered Charity number**
1191462
## **Registered office**
New Unity 277a Upper Street London N1 2TZ
## **Trustees**
The trustees who served during the year are as follows:
C Patel (appointed 16.12.2019) A Brunswick (appointed 16.12.2019) Z Shah (appointed 08.10.2020) R Parhar (appointed 16.12.2019)
## **Independent Examiner**
Sedulo Accountants Limited Chartered Certified Accountants 62-66 Deansgate Manchester M3 2EN
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
11th October 2022
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... Z Shah - Trustee
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## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE UNITY PROJECT (TUP)**
## **Independent examiner's report to the trustees of The Unity Project (Tup) ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Daniel Wilson FCCA Sedulo Accountants Limited Chartered Certified Accountants 62-66 Deansgate Manchester M3 2EN
11th October 2022 Date: .............................................
Page 12
## **THE UNITY PROJECT (TUP)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
75,901
Investment income
2
44
**Total**
75,945
**EXPENDITURE ON**
Raising funds
3,065
**Charitable activities**
General
46,117
**Total**
49,182
**NET INCOME/(EXPENDITURE)**
26,763
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
76,513
**TOTAL FUNDS CARRIED FORWARD**
103,276|Period
16.12.19
Year Ended
to
31.12.21
31.12.20
Restricted
Total
Total
funds
funds
funds
£
£
£
66,939
142,840
182,241
-
44
-
66,939
142,884
182,241
-
3,065
1,933
80,518
126,635
46,074
80,518
129,700
48,007
(13,579)
13,184
134,234
57,721
134,234
-
44,142
147,418
134,234|
|---|---|
The notes form part of these financial statements
Page 13
## **THE UNITY PROJECT (TUP)**
## **BALANCE SHEET 31 DECEMBER 2021**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
6
641
**CURRENT ASSETS**
Debtors
7
601
Cash at bank and in hand
108,305
108,906
**CREDITORS**
Amounts falling due within one year
8
(6,271)
**NET CURRENT ASSETS**
102,635
**TOTAL ASSETS LESS CURRENT LIABILITIES**
103,276
**NET ASSETS**
103,276
**FUNDS**
9
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
51,231
51,231
(7,089)
44,142
44,142
44,142|31.12.21
Total
funds
£
641
601
159,536
160,137
(13,360)
146,777
147,418
147,418
103,276
44,142
147,418|31.12.20
Total
funds
£
-
8,199
132,875
141,074
(6,840)
134,234
134,234
134,234
76,513
57,721
134,234|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 14
## **THE UNITY PROJECT (TUP)**
## **BALANCE SHEET - continued 31 DECEMBER 2021**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
11th October 2022 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Z Shah - Trustee
The notes form part of these financial statements
Page 15
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Going concern**
At the time of approving the financial statements and having a due regard to the impact of the economic climate, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Therefore, the Trustees continue to adopt the Going Concern basis of accounting in preparing the financial statements.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% Straight line on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 16
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. INVESTMENT INCOME**
|**2.**|**INVESTMENT INCOME**|||
|---|---|---|---|
||||Period|
||||16.12.19|
|||Year Ended|to|
|||31.12.21|31.12.20|
|||£|£|
||Deposit account interest|44|-|
|**3.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
||||Period|
||||16.12.19|
|||Year Ended|to|
|||31.12.21|31.12.20|
|||£|£|
||Depreciation - owned assets|38|-|
## **4. STAFF AND TRUSTEE COSTS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the period ended 31 December 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the period ended 31 December 2020.
|**Staff costs**
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:|31.12.21
£
93,291
2,900
4,390
100,581
31.12.21
4|31.12.20
£
33,900
-
416|
|---|---|---|
|||34,316|
|||31.12.20
2|
There were no employees whose employee benefits (excluding employer pension costs) exceeded £60,000.
Page 17
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
83,968
**EXPENDITURE ON**
Raising funds
1,933
**Charitable activities**
General
5,522
**Total**
7,455
**NET INCOME**
76,513
**TOTAL FUNDS CARRIED FORWARD**
76,513
**6.**
**TANGIBLE FIXED ASSETS**
**COST**
Additions
**DEPRECIATION**
Charge for year
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020|Restricted
Total
funds
funds
£
£
98,273
182,241
-
1,933
40,552
46,074
40,552
48,007
57,721
134,234
57,721
134,234
Computer
equipment
£
679
38
641
-|
|---|---|
Page 18
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
||31.12.21|31.12.20|
||£|£|
|Donations receivable|41|-|
|Other debtors|-|8,000|
|Prepayments and accrued income|560|199|
||601|8,199|
## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
||31.12.21|31.12.20|
||£|£|
|Trade creditors|114|1,729|
|Social security and other taxes|8,333|1,993|
|Other creditors|783|125|
|Accruals and deferred income|4,130|2,993|
||13,360|6,840|
## **9. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
London Borough of Islington (LIF)
Open Society Foundation London
Paul Hamlyn Foundation
St Martin Ideas
Trust for London
Therium Access
MSN
CrowdJustice
Sam & Bella Sebba Charitable Foundation
**TOTAL FUNDS**|Net
movement
At 1.1.21
in funds
£
£
76,513
26,763|Net
movement
At 1.1.21
in funds
£
£
76,513
26,763|At
31.12.21
£
103,276|
|---|---|---|---|
||499
23,504
5,940
3,190
16,028
560
8,000
-
-
57,721
134,234|(499)
(23,504)
12,434
(3,190)
(16,028)
(560)
(8,000)
18,133
7,635
(13,579)
13,184|-
-
18,374
-
-
-
-
18,133
7,635
44,142
147,418|
Page 19
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
London Borough of Islington (LIF)
Open Society Foundation London
Paul Hamlyn Foundation
St Martin Ideas
Trust for London
Therium Access
MSN
CrowdJustice
Sam & Bella Sebba Charitable Foundation
**TOTAL FUNDS**|Incoming
resources
£
75,945
-
-
35,000
-
-
-
-
19,438
12,500
66,938
142,883|Resources
Movement
expended
in funds
£
£
(49,182)
26,873
(499)
(499)
(23,504)
(23,504)
(22,566)
12,434
(3,190)
(3,190)
(16,028)
(16,028)
(560)
(560)
(8,000)
(8,000)
(1,305)
18,133
(4,865)
7,635
(80,517)
(13,579)
(129,699)
13,184|
|---|---|---|
Page 20
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|Net
movement
in funds
£
**Unrestricted funds**
General fund
76,513
**Restricted funds**
London Borough of Islington (LIF)
499
Open Society Foundation London
23,504
Paul Hamlyn Foundation
5,939
St Martin Ideas
3,190
Trust for London
16,029
Therium Access
560
MSN
8,000
57,721
**TOTAL FUNDS**
134,234|At
31.12.20
£
76,513
499
23,504
5,939
3,190
16,029
560
8,000
57,721
134,234|
|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Community Chest
London Borough of Islington (LIF)
London Legal Support Trust
Open Society Foundation London
Paul Hamlyn Foundation
St Martin Ideas
Trust for London
Therium Access
MSN
**TOTAL FUNDS**|Incoming
resources
£
83,968
5,264
3,000
4,992
31,032
15,000
3,798
21,867
5,320
8,000
98,273
182,241|Resources
Movement
expended
in funds
£
£
(7,455)
76,513
(5,264)
-
(2,501)
499
(4,992)
-
(7,528)
23,504
(9,061)
5,939
(608)
3,190
(5,838)
16,029
(4,760)
560
-
8,000
(40,552)
57,721
(48,007)
134,234|
|---|---|---|
Page 21
## **THE UNITY PROJECT (TUP)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2021.
Page 22
## **THE UNITY PROJECT (TUP)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|||Period|
|---|---|---|
|||16.12.19|
||Year Ended|to|
||31.12.21|31.12.20|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|35,340|58,968|
|Grants|107,500|123,273|
||142,840|182,241|
|**Investment income**|||
|Deposit account interest|44|-|
|**Total incoming resources**|142,884|182,241|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Wages|3,065|1,933|
|**Charitable activities**|||
|Wages|90,227|31,967|
|Social security|2,900|-|
|Pensions|4,390|416|
|Caseworker costs|1,611|1,722|
|Lawyer costs|7,725|3,525|
|Interpreter costs|456|249|
|Allocation of support costs|19,326|8,195|
||126,635|46,074|
|**Finance**|||
|Bank and transaction fees|1,497|229|
|Allocation of support costs|(1,497)|(229)|
||-|-|
This page does not form part of the statutory financial statements
Page 23
## **THE UNITY PROJECT (TUP)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|||Period|
|---|---|---|
|||16.12.19|
||Year Ended|to|
||31.12.21|31.12.20|
||£|£|
|**Other**|||
|Rent|6,289|2,520|
|Insurance|635|361|
|Telephone|312|279|
|Postage and stationery|63|353|
|Sundries|319|104|
|Volunteer and staff costs|3,189|1,261|
|Computer costs|675|1,318|
|Consultancy|4,869|-|
|Computer equipment|38|-|
|Allocation of support costs|(16,389)|(6,196)|
||-|-|
|**Governance costs**|||
|Accountancy and legal fees|1,440|1,770|
|Allocation of support costs|(1,440)|(1,770)|
||-|-|
|Total resources expended|129,700|48,007|
|**Net income**|13,184|134,234|
This page does not form part of the statutory financial statements
Page 24