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2025-12-31-accounts

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 2025

FOR

THE UNITY PROJECT (TUP)

THE UNITY PROJECT (TUP) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees A Brunswick
F Gidney
S Edgar
S Hippolette
Z Shah
Senior Management M Boyle (Director)
Charity number 1191462
Company number 12365154
Registered office New Unity
277A Upper Street
London
N1 2TZ
Independent examiner Community Accounting Plus
Units 1 & 2 North West
41 Talbot Street
Nottingham
NG1 5GY

THE UNITY PROJECT (TUP)

CONTENTS
Page
Report of the Trustees 1 - 23
Independent Examiner's Report 24 - 25
Statement of Financial Activities 26
Balance Sheet 27 - 28
Notes to the Financial Statements 29 - 39

THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025. 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

Charitable objects

Our charitable objects, as set out in our Articles of Association and as amended by resolution on 17th August 2020, are:

Why we exist

The Unity Project is a small charity that supports people who are facing poverty and homelessness as a result of their immigration status to make ‘Change of Conditions’ applications for access to public funds. We want everyone living in the UK to have equal access to the welfare system. We therefore challenge the 'no recourse to public funds' (NRPF) policy and think it should end. Until then, we work to minimise its impact.

The people we support are building lives in the UK, often raising young families as well as working, however their NRPF status excludes them from the welfare safety net (including Universal Credit, homelessness services, Child Benefit, Personal Independence Payment and other benefits). Rising living costs, in-work poverty, and the erosion of public services have intensified the impact of NRPF. Consequently, migrant families are disproportionately represented amongst the millions of children living in poverty in the UK.[1] A 2024 study by the Joseph Rowntree Foundation found that eight out of ten low income families with NRPF go without essentials like enough food, clothing or heating.[2]

1 - IPPR, ‘Migration and Poverty’ (2025) https://ippr

org.files.svdcdn.com/production/Downloads/Migration_and_poverty_Mar25.pdf?dm=1741626347&utm 2 Joseph Rowntree Foundation, ‘Families with No Recourse to Public Funds are Trapped in Hardship’ (2024) https://www.jrf.org.uk/sites/default/files/pdfs/families-with-no-recourse-to-public-funds-are-trapped-in-hardship6d3638a75617fbc23192289d25a7ff07.pdf

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THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

In September 2024, the United Nations Committee on the Elimination of Racial Discrimination called on the UK government to “revise the ‘no recourse to public funds’ rule and ensure that it does not expose migrant households to a higher risk of poverty and precarity.”[3]

Scarcity of resources is often used to justify restrictions on migrants’ rights, including recent government proposals to extend the standard route to settlement from 5 to 10 years, and up to 20 years for those who access public funds during that period.[4] If implemented, these will expose more people to high visa renewal fees, employment instability, restricted access to services and financial hardship for extended periods of time.[5] However, we believe that resource scarcity, whether real or perceived, is not a justification for withholding rights from people on the basis of their immigration status, including access to a welfare system that protects them from destitution.

Migrants are not the cause of resource scarcity in the UK, and further restrictions on their rights will not provide the solution. We reject the premise of arguments for the hostile environment which are based on the economic contribution of immigration. A person’s right to live in dignity should not be measured by narrowly defined financial metrics, particularly when those metrics reproduce existing racial, gender, and class disparities. Nevertheless, the government’s fiscal justifications for its antimigrant policies fail even on their own terms.[6]

We are the only organisation in the UK specialising exclusively in the complex 'change of conditions' (CoC) application, which people in crisis can make to access public funds.[7 ] Our work involves specialist CoC casework, strategic litigation, and capacity building across the advice sector. Our small team assists applicants through the CoC process and offers guidance to those who are able to submit the application independently. We are based in London but provide advice and support to individuals from the whole of the UK, including Scotland, Wales and Northern Ireland.

In addition to direct legal support, we offer applicants opportunities and resources to learn how to make their own immigration applications, and some choose to volunteer with us to support others facing similar situations once their own application is completed.

3 UN CERD, ‘Concluding observations on the combined twenty-fourth to twenty-sixth periodic reports of the United Kingdom of Great Britain and Northern Ireland’ (2024) https://tbinternet.ohchr.org/_layouts/15/treatybodyexternal/Download.aspx?symbolno=CERD%2FC%2FGBR%2FCO%2 F24-26&Lang=en

4 Home Office, ‘A Fairer Pathway to Settlement: Statement and Accompanying Consultation on Earned Settlement’ (2025) https://www.gov.uk/government/consultations/earned-settlement/a-fairer-pathway-to-settlement-statementand-accompanying-consultation-on-earned-settlement-accessible 5 Joseph Rowntree Foundation, ‘UK Poverty 2026: The Essential Guide to Understanding Poverty in the UK’ (2026) https://www.jrf.org.uk/uk-poverty-2026-the-essential-guide-to-understanding-poverty-in-the-uk 6 Migration Advisory Committee (MAC), ‘Annual Report 2025’, Chapter 1: "Fiscal analysis of the Family visa" — Implications for Other Routes, p. 20. https://assets.publishing.service.gov.uk/media/693bf3c233c7ace9c4a420ca/Annual_report_2025.pdf 7 Home Office, ‘Application for Change of Conditions of Leave to Allow Access to Public Funds if Your Circumstances Change’ (2025) https://www.gov.uk/government/publications/application-for-change-of-conditions-of-leave-to-allowaccess-to-public-funds-if-your-circumstances-change

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FOR THE YEAR ENDED 31 DECEMBER 2025

Change of Conditions applications - the external context in 2025

Around 3.3 million people in the UK are estimated to hold visas with the NRPF condition according to the latest available figures.[8] This number has been growing significantly since 2020 and is likely to be higher in 2026 than when this data was published in 2024.

208,000 households covered by an NRPF condition are at risk of destitution that would be avoided if they had access to support.[9]

Over 17,000 people have applied to have the NRPF condition removed from their visa in the past five years.[10] 3431 people made an application last year, which is the lowest annual total since 2022. There was a 25% decline in the second half of 2025 compared to the first half.

Only 0.1% of the estimated number of people with NRPF applied for a Change of Conditions last year.[11]

Due to the length of time taken by the Home Office to decide on CoC applications, we do not yet have comprehensive outcomes data for 2025. The following statistics refer to 2024, because almost all applications submitted in that year had been processed at the time of writing.

8 House of Commons, ‘Research Briefing - No recourse to public funds’ (2024) - - https://researchbriefings.files.parliament.uk/documents/CBP 9790/CBP 9790.pdf

9 Centre for Social Policy, ‘No reason for no recourse’ (2024) https://trustforlondon.org.uk/research/no-reason-for-norecourse-why-reform-of-nrpf-conditions-would-be-good-for-london-the-uk/ 10 Home Office, ‘Immigration and Protection Data, October to December 2025’ (2026) https://assets.publishing.service.gov.uk/media/69a039c73e672177d0bc7716/immigration-and-protection-data-octdec-2025.xlsx

11 Reasons for this are explored a little further in COMPAS, ‘Understanding Migrant Destitution in the UK: Literature Review’ (2023) (see p.18) https://www.compas.ox.ac.uk/wp-content/uploads/Understanding-Migrant-Destitution-inthe-UK-Literature-Review.pdf

12R (AB and Others) v Secretary of State for the Home Department [2024] EWCA Civ 373 https://www.bailii.org/ew/cases/EWCA/Civ/2024/373.html and DPG Law, ‘Court of Appeal Judgment on Home Office’s Article 3 Duties in NRPF Context’ (2024) https://dpglaw.co.uk/court-of-appeal-judgment-on-home-officesarticle-3-duties-in-nrpf-context/

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THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

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Decision making delays caused a dramatic increase in the application backlog to over 1700 applications at the end of 2024. Over the course of 2025, falling application numbers and an increase in Home Office decision making (particularly in quarter 1) halved the backlog.

Public benefit

With reference to the duty in section 17(5) of the Charities Act 2011 the trustees have paid due regard 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.

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Achievements and Performance

Direct casework

We make complex immigration applications with and for people who are facing poverty and homelessness, so that they can access the welfare safety net. We have very few referral criteria and our priority in every case is to find a way for everyone who approaches us to access public funds as quickly and easily as possible. We offer two levels of support:

  1. We support people to self-submit CoC applications independently where they are able to do so. This involves an initial assessment of need, guidance on the application and ongoing support as the applicant completes the process. We believe in training people to selfadvocate because it allows them to take more control of the process.

  2. We oversee the preparation of CoC applications by volunteers on behalf of applicants with complex cases or who face barriers to completing the process independently. We train, supervise, support and learn from a team of around fifteen empathetic and dedicated volunteers to ensure applications are completed to the highest standard.

A typical applicant to The Unity Project, a single parent with one child, could be eligible for over £2,000 per month in public funds. A successful CoC application will lift them and their child out of destitution, with beneficial impacts for their physical and mental health, children’s development, educational outcomes, social opportunities, future employment prospects and healthy life expectancy (by up to 19 years). Once their own application is completed, some choose to volunteer with us to support others in similar situations.

A large part of our work is relational and founded on demonstrating care and building trust over time. We support applicants from beginning to end of the process and have developed various resources to assist with this which are available on our website.

TUP Change of Conditions Applications in 2025

445 applicants received initial advice from our casework team.

100 Change of Conditions applications were submitted in total.

47 skilled workers, students or graduates received substantive advice and support around Change of Conditions. We also delivered regular information-sharing webinars for potential applicants with these visas.

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One third of applicants submitted their applications independently, with our practical and emotional support. The rest were completed by TUP’s caseworkers.

99% of applications which received a decision were successful:

Of the 20 applications which did not receive a decision:

84 days - the average time taken by the Home Office to grant RPF in TUP applications receiving a decision in 2025. This is unchanged since 2024, but up from 46 days in 2023. The past two years have seen a dramatic slowdown in Home Office decision making nationally (see above, Change of Conditions applications - the external context in 2025).

Requests for Further Information

10% of applications received Requests for Further Information (RFI) from the Home Office. This was a significant decrease from 2024 (47%), however most of these arrived in the final months of 2025, and initial data from 2026 suggests they may be on the rise again.

One month - the average increase in the decision time caused by the Home Office requesting further information.

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THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

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Application follow up

In the absence of a functioning system to expedite decision making[13] , we offered various forms of support to applicants who were facing unreasonable delays in Home Office decision making. We submitted:

External support

We referred 14 people for specialist external legal representation in relation to SET (DV) (an immigration application following domestic violence), SET (BP) (a route to settlement for bereaved partners of British citizens), eVisa issues and to judicially review Home Office decision making.

Some people who contacted us are not eligible to make a CoC because of their immigration status. We signposted these people for further immigration advice in every case.

Applicant Demographic Indicators

In line with national data, the majority of applicants we worked with in 2025 were women with dependent children. Nevertheless, we continue to see a growing proportion of applicants who are

13 This issue was raised in paragraph 99 of EWHC, R (Dolan) v Secretary of State for Health and Social Care (2024) https://www.bailii.org/ew/cases/EWHC/Admin/2024/2984.html . In February 2026, the Home Office introduced a prioritisation process for urgent CoC applications through an update to its caseworker guidance: see Home Office, ‘Permitting Access to Public Funds’ (2025) https://assets.publishing.service.gov.uk/media/698c871ebb6023ea0f7123a4/Permitting_access_to_public_funds__1_. pdf. We are monitoring the impacts of these changes.

14 Home Office, ‘Homelessness Escalations Service (HES)’ (2025) https://www.gov.uk/government/publications/homelessness-escalations-service-hes

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THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

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men and older people, and high numbers of people with disabilities or caring for people with disabilities, indicating that the range of people forced into destitution by NRPF is widening.

67% of applicants were female

61% of applicants had dependent children

48% of applicants were over 50

64% of applicants had a disability

17% of referrals were from outside London. The most common London boroughs were Haringey, Hackney and Newham.

44% of applicants originated from either Ghana (27%) or Nigeria (17%). The next most common countries of origin were Algeria (10%) and Jamaica (7%).

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Limitations of casework

This work is only necessary because of the invention of the NRPF policy in the first place and the introduction of a Change of Conditions application process that is needlessly complicated and fails to safeguard human rights. Rather than address these problems, numerous governments, including the current one, have left NRPF in place and sought to extend its scope. We are proud of the quality of our casework but are aware that it exists within a framework which provides a gloss of human rights legitimacy to a grossly unjust policy. We therefore seek to build from our casework to work towards the abolition of NRPF.

Systems change - strategic litigation

Since we launched in 2017, we have partnered with expert public law lawyers to take successful legal action for over 100 claimants on several legal grounds. We have supported nine high profile court challenges and in every single case, an aspect of the NRPF policy has been declared unlawful.[15]

In 2025, as in every previous year since our formation, our strategic input, casework, research and evidence meant we could take the government to court with public law firm Deighton Pierce Glynn (DPG).

In November, we supported an applicant’s Judicial Review of the Home Office’s decision to reimpose NRPF when they renewed their visa under the 5-year route, having previously been granted recourse to public funds. The High Court eventually resolved the case via a consent order in March 2026.[16]

History of legal change

2026 The Home Office agrees that they can grant leave on the five-year route without imposing a no recourse to public funds condition and will conduct a review of the policy guidance/s impact on disabled people.

2024 CoC process found unlawful as no “adequate system in place to reduce, to a reasonable and proportionate minimum, the risk of inhuman and degrading treatment.”

2024 The Court of Appeal stated that processing times of two to four months are too long for applicants facing destitution.

2023 The High Court declared that the Home Office can remove the NRPF condition from a wide range of visas.

15 The Unity Project, ‘Legal change’ https://unity-project.org.uk/what-we-do/legal-change/

16 Free Movement, ‘Further Leave on the Five-Year Route and Public Funds’ (2025) https://freemovement.org.uk/further-leave-five-year-route-publicfunds/?utm_source=rss&utm_medium=rss&utm_campaign=further-leave-five-year-route-public-funds

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2023 The High Court found that by focusing on destitution, the Home Office failed to adequately consider exceptional circumstances and disability.

2022 The Home Office again found in breach of its legal duty to consider children’s welfare rather than focusing primarily on destitution.

2021 The High Court found the immigration rules and guidance unlawful as they failed to safeguard and promote the welfare of children.

2020 Operation of the NRPF policy found to be unlawful in not allowing people to apply for recourse to public funds prior to destitution.

2019 The Home Office conceded as part of a legal settlement that the policy should be reviewed in line with the Public Sector Equality Duty.

In addition, in early 2022 the policy of switching people from the 5-year-route to the 10-year-route following a CoC was suspended following campaigning and the threat of litigation.

Overall, the policy guidance relating to the imposition and removal of NRPF has been rewritten over twenty times , and the relevant section has doubled in length and has become an independent document. This demonstrates that sustained pressure is required from an organisation like TUP to ensure that Home Office acts lawfully in its policy guidance and casework practice.

Wider impacts of litigation

NRPF has received a lot of negative publicity. The challenges have added to a large and growing body of evidence showing the policy to be cruel and untenable, as well as providing precedents for further legal action and incentive for Home Office reform.

Opposition to NRPF is becoming more widespread, as demonstrated by greater awareness of our work amongst funders and the emergence of new collaborations between organisations seeking to end the policy.

The Unity Project has a strong reputation in the sector and media coverage of our successful litigation has led to increases in referrals from organisations across the country.

Limitations of litigation for achieving systemic change

In a hostile political environment, strategic litigation is an effective way to force through progressive reforms. However, progress in court can be overtaken by policy changes. Our litigation has expanded the accessibility of the Change of Conditions process, yet at the same time the government has doubled down on the NRPF policy, and the number of people denied access to public funds has dramatically increased.

Legal judgments are not predictable and it is possible decisions and subsequent changes to policy and guidance may make the Change of Conditions application process more difficult. Progressive

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legal judgments still need to be implemented on the ground, in our case by the Home Office caseworkers responsible for making decisions on Change of Conditions applications. We have observed that this does not always happen, even after court judgements declare certain practices unlawful. Finally, we have a responsibility to act on positive court judgements that we achieve - by sharing information about changes to the immigration rules and guidance, or using evidence from court for campaigning or parliamentary advocacy.

Systems change - strategic casework

Our day-to-day casework is the foundation of our advocacy against the NRPF policy, providing a base of technical expertise and data for our policy challenges and building a community of people who want to effect change. It is also the basis for strategic casework through which we identify trends and strategic opportunities to challenge the policy in its application and explore new approaches to the application process to improve outcomes for CoC applicants. This year we expanded the delivery of ‘non-standard’ CoC applications from 9 in 2024 to 21 in 2025.

Our strategic casework, alongside litigation and direct advocacy to the Home Office, led to the following changes to the guidance.

These changes have made the CoC process more accessible, saving significant time and effort for applicants, advisers and Home Office caseworkers.

Systems change - partnership working

While combining strategic litigation, casework and advocacy has been effective in bringing about systems change in relation to CoCs, recognising its limitations has led us to renew our focus on collaborative working to broaden our impact. Outlined in our strategic goals (see below), this involves the following:

Providing resources for individuals and advice organisations related to the CoC process. We know that our casework capacity will never be able to meet the national need for CoC application support. By creating resources and sharing them widely, we hope to empower more people to submit successful CoC applications, either as individuals or with the support of an advisor.

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THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

In 2025, we relaunched our newsletter and released three editions, which included updates about our work, legal changes, events we organised and other calls to action. We continued to publish quarterly data analysis on our website, unpacking the government's own figures. These seek to inform the wider sector about changes in Home Office decision making and build up an evidence base to challenge harmful processes. We released briefings for caseworkers and applicants related to eVisas and the government's Earned Settlement proposals. We recruited an Outreach and Communications Officer tasked with training, resource creation and knowledge sharing, who we onboarded in January 2026.

Delivering specialist trainings and providing ongoing support to advisors and organisations related

to CoC applications. Legal aid is grossly inadequate and the charity sector is under ever greater financial pressure. Consequently, the advice sector is severely under-resourced - 63% of the population of England and Wales live in ‘legal aid deserts’ with no access to immigration advice.[17] The problem continues to worsen - according to a national survey of homelessness advice services, 65% of organisations delivering advice reported that demand for legal advice was higher in 2025 than in 2024, and of those, 64% said they were unable to meet that rise in demand.[18] We aim to use our specialist expertise to help build the capacity of organisations across the country to complete CoC applications.

In 2025, we conducted a scoping activity with the sector which allowed us to design a new capacity building role based on needs identified by other organisations. We conducted the recruitment process at the end of the year and onboarded the new staff member in early 2026.

We provided 22 pieces of second-tier advice to organisations based across the UK, including in relation to:

We also continued our regular webinars for applicants on accessing the CoC process while on a skilled worker or graduate visa.

Building and maintaining strategic relationships with other organisations working on Change of Conditions applications. We believe that by regularly sharing knowledge and experience with other advice organisations, we can improve the efficiency and effectiveness of our work, test new strategic approaches and identify common issues to be used for campaigning purposes.

17 Law Society of England and Wales, ‘Legal Aid Deserts: Immigration and Asylum’ (2025)

https://www.lawsociety.org.uk/campaigns/civil-justice/legal-aid-deserts/immigration-and-asylum 18 NACCOM, ‘Annual Survey Briefing: Understanding Destitution and Homelessness in the Asylum and Immigration System’ (2025) https://naccom.org.uk/wp-content/uploads/2025/12/NACCOM-Annual-Survey-Briefing_2025-11- 19_v2 1.pdf

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For several years, we have managed a Google group of organisations focused on NRPF which has grown to nearly 250 members. In 2025, we continued the strategic casework forum for organisations conducting significant numbers of CoC applications and collaborated on work around eVisas and Skilled Worker applications.

Contributing to campaigning activities, events and publications led by partners. As a specialist in the CoC process with a broad ambition to see the end of the NRPF policy, we seek to contribute our particular expertise to wider campaigns against NRPF.

We collaborated with partners in the Refugee and Migrant Children’s Consortium and the NRPF Collective Impact Partnership to influence the Child Poverty Strategy, which was eventually successful in securing a reference to NRPF in the strategy document.

Supporting Together in Unity to become independent and sustainable. Together in Unity is a selforganised community of immigrants who have lived experience of the UK immigration system and are severely impacted by the NRPF policy. The group was formed in 2021 by people who had been supported by The Unity Project to complete a Change of Conditions application. Together in Unity exists to care and support its members; to advocate, train, raise awareness and to campaign on behalf of the wider NRPF community; and to see the end of the NRPF policy.

As part of our lived experience strategy, we provide organisational support to Together in Unity so that they can achieve the greatest possible impact on the movement to challenge NRPF. Structural factors such as race and class make it easier for organisations with ‘learned experience’ such as The Unity Project to play an empowered role in nationwide campaigns (by smoothing access to money, networks and knowledge) and harder for people with ‘lived experience’ of NRPF to do so. Nevertheless, the success of the campaign against NRPF will depend on the involvement of people with lived experience, and so we want to use our platform and expertise to support them to overcome the barriers they face.

In 2025, our Director continued to attend fortnightly meetings with Together in Unity and worked with them to develop their organisational policies, secure multi-year funding and organise two inperson events. He also provided one-to-one support to the group’s lead organisers who took up leadership roles in projects for other organisations within the migrants’ rights sector.

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Evaluation of our work
What we said we would do in 2025 What we did in 2025
Build sustainable ways of working, systems and
processes within the organisation
We recruited and onboarded a new Casework
Manager as part of our ongoing restructure of the
casework service.
We implemented a new casework management
system allowing for more secure and robust
data collection.
Nurture
our
volunteer
team
and
offer
development opportunities to those who want
to work in the field
We recruited and trained ten new volunteers for
our casework team. Seven volunteers also
moved on from TUP, including to paid roles in
immigration law.
Address the shortfall in advice around the CoC
process by providing high quality and timely
casework support for applications for recourse
to public funds
We submitted 100 CoC applications with a 99%
success rate.
Address the wider support needs of applicants
in addition to assistance with CoCs
We doubled the size of our hardship grants
programme, recognising the increasing material
needs faced by applicants we work with.
Improve access to the CoC process through
legislative change
We supported one applicant with a Judicial
Review in November 2025, which was resolved
via a consent order in March 2026.
Develop a robust evidence base to challenge the
NRPF policy
We published three advice briefings and four
pieces of quarterly data analysis on our website.
We relaunched our newsletter and released
three editions.
Improve the availability of advice and support
with the CoC process nationwide
We provided 22 pieces of second-tier advice to
organisations based across the UK.
We recruited an Outreach and Communications
Officer tasked with training, resource creation
and knowledge sharing, who we onboarded in
January 2026.
Collaborate with other organisations already
challenging NRPF and those who work on
related issues
Our casework strategy group for organisations
working on Change of Conditions met three
times and collaborated on various pieces of
strategic work.

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We participated in a joint campaign to influence
the Child Poverty Strategy, which eventually
was effective in pushing the government to
include a section on NRPF in the strategy
document.
Devote more capacity towards 'non- standard'
applications
We expanded the delivery of ‘non-standard’
casework from 9 applications in 2024 to 21 in
2025. We expect this number will continue to
grow in 2026.

Applicant feedback from 2025

“TUP is a Godsent charity and the help I got from my caseworker was phenomenal, she went beyond to help me. The support I got was outstanding. I think there are more people out there who need TUP’s help so I wish you would recruit more volunteers to help as well as work all week to get the work done and quickly. Also, you need to create more awareness as I didn't know about TUP until I was referred to it by another organisation.”

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THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

Financial Review

Context

The wider economic and funding environment for small charities continued to be very challenging in 2025, with ongoing economic volatility, the cost-of-living crisis, and ever greater pressure on grant funding. The year also saw the ongoing restructure and growth of our team, with the appointment of a new Casework Manager.

We entered the year in a stable financial position having secured a number of multi-year grants in 2024 and with reserves in line with our reserves policy. Nevertheless, we set ourselves and achieved a significant fundraising target in order to prepare for growth in the team across 2025 and 2026.

We continue to carefully evaluate our budget and funding targets and seek to establish sustainability for the charity through diversifying our income streams.

We remain immensely grateful for the ongoing support of the charitable trusts who have funded us since our establishment and, in particular, thank the funders who have been able to provide us with multi-year funding. We are also especially appreciative of the generosity of the individuals and small charitable funds who chose to support us in 2025.

Our financial position

Our total income in 2025 was £279,575, representing a slight increase on the prior year total of £276,023. Total expenditure for the year was £265,369, an increase on the £222,447 expended in 2024 and reflecting the ongoing expansion of our team and activities.

The net surplus for 2025 was £14,206 (2024: £53,634).

Total funds carried forward at 31 December 2025 amounted to £275,894 (2024: £261,688), of which £65,833 (2024: £95,695) was restricted and £210,061 (2024: £165,993) was unrestricted.

Reserves policy and the amount held

As with many other charities of its 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 hopeful that we will continue to be able to secure new sources of funding and also diversify our income sources.

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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 therefore consider it prudent to maintain reserves equating to between 6-9 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 (unrestricted funds less the book value of fixed assets) equated to £205,642 at 31 December 2025. Given projected annual expenditure of £350,362 for the 2026 financial year, this amounts to 7 months of unrestricted reserves. The trustees are therefore satisfied that sufficient reserves are available for the stable continuance of our charitable activities.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The charity regularly monitors its expected income and expenditure levels and targets are set in order to ensure the charity secures sufficient funding to fulfil its on-going obligations and deliver its services. The charity also maintains cash flow forecasts of at least 12 months at all times and the trustees are currently satisfied that sufficient cash funds will be available for the foreseeable future.

Consequently, the trustees have concluded that there are no material uncertainties that could cast significant doubt over the charity’s ability to continue as a going concern for at least 12 months from the date of approval of the financial statements, and therefore, have prepared the financial statements on a going concern basis.

17

THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

Looking Ahead and Future Plans

Political context

The wider policy climate remained extremely challenging in 2025. Government communications continued to stigmatise migrants and emphasise securitised responses to people moving, such as deportations and border enforcement in the Channel, rather than the creation of safe and legal routes.

The May 2025 immigration white paper introduced various proposals to reduce net migration which at the time of writing are in force or due for implementation. These included restricting the range of jobs eligible for a skilled worker visa (including most significantly removing the exemption on skill requirements for social care workers) and shortening the Graduate Visa.

The white paper also proposed increasing the standard qualifying period for permanent residence - Indefinite Leave to Remain (ILR) - to 10 years, a policy proposal that was significantly developed later in the year with the release of a consultation on so-called ‘earned settlement’. This policy would introduce much stricter eligibility requirements for ILR and differential qualifying periods, with highincome earners subject to shorter routes to settlement and people with lower-skilled jobs, those who claim public funds and those granted asylum subject to longer routes. The ‘earned settlement’ consultation also floated the idea that ILR could itself be subject to an NRPF condition.

The ‘earned settlement’ proposals would not have a direct impact on immigration itself, but on the rights of millions of people settled in the UK. These people would potentially be subjected to decades of immigration status precarity, with limited access to the welfare system (which as taxpayers they would be paying into) and a constant cycle of visa renewals, which are extremely expensive and limit the ability to travel or change jobs. These proposals would be a historic shift in British policy towards settlement and would make the UK significantly more restricted than most comparable countries.[19]

We anticipate that public attitudes towards migrants in general and NRPF in particular will remain divided over the coming years, and dehumanising narratives around migrants will continue, reinforcing - and reinforced by - government statements and activities.

In this context, it is difficult to envisage significant, positive reforms to the NRPF regime. If they are introduced by the current government, they are likely to be relatively minor and procedural rather than addressing the foundations of the policy. Home Office practice in relation to Change of Conditions did not improve in 2025, with ongoing enormous delays to decision making, low rates of positive decisions, and continued issues with the reliability of data publications.

19 Immigration Law Practitioners’ Association, ‘Briefing Paper: Earned Settlement’ (2026) - - - - https://ilpa.org.uk/wp content/uploads/2026/04/ILPA Briefing Paper_Earned Settlement.pdf

18

THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

Organisational Strategy, 2024-2027

During 2026 we will end the second year of our three-year organisational strategy (launched in August 2024). The strategy sets out four strategic goals: ‘Internal Development’, ‘Direct Casework’, ‘Systemic Change’ and ‘Partnership Working’. For each goal we agreed a set of activities, short-term and long-term outcomes and people responsible. The three-year goals are summarised below alongside short-term targets for 2026 (year 2).

INTERNAL DEVELOPMENT:

DIRECT CASEWORK:

SYSTEMIC CHANGE:

19

THE UNITY PROJECT (TUP)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

PARTNERSHIP WORKING:

Our Director reviews our progress towards these on a six-monthly basis and reports to the board on achievements, challenges and areas of change.

20

THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, the Articles of Association (as amended on 4 September 2023), and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charitable company is registered in England and Wales (no. 12365154) and was incorporated on 16 December 2019 and registered as a charity (no. 1191462) on 24 September 2020.

The company's members are its Trustees. The guarantee of each Trustee is limited to £1.

The Unity Project (TUP) is registered at New Unity, 277a Upper Street, London, N1 2TZ.

Trustees

The trustees who served during the year and up until the time of signing are as follows:

A Brunswick

F Gidney (appointed 1 December 2025)

S Edgar

S Hippolette (appointed 09 March 2026)

Z Shah

Recruitment and appointment of trustees

As of 31st December 2025, our board of trustees consisted of four members: Abi Brunswick, Stacey Edgar, Florence Gidney and Zaki Shah. Between them, they bring expertise and professional experience in the founding and running of small charities, legal advice provision, charity finance and fundraising amongst other relevant areas.

We are committed to building a board of trustees who can successfully oversee the charity and ensure it not only delivers on its charitable objectives and purposes but does so in line with its values, including being representative of and accountable to people who have navigated the systems and structures that it is advocating to change. We know this is particularly important as the charity restructures and grows (see below). We have added one member so far in 2026 and aim to increase the board to 6 by the end of 2026.

The appointment of trustees follows an agreed set of procedures as laid out in our Trustee Handbook and includes a full induction period during which new trustees receive introductions to the charity’s policies, operations and activities.

21

THE UNITY PROJECT (TUP) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

Staff

We have a small and dedicated staff team. Our staff are registered with the Immigration Advice Agency (formerly the Office of the Immigration Services Commissioner) to provide immigration advice and are supervised in doing so by our Casework Manager.

Volunteers

We are proud of our incredible volunteers, who travel from far and wide to our weekly casework sessions in North London. In 2025 we recruited and trained 10 casework volunteers, including those with lived experience of NRPF and/or the immigration system. Three volunteers have been with us for three years or more. One element of our theory of change is to address the desperate shortage of professional advice in the sector by nurturing volunteers to become qualified immigration caseworkers. We have supported many volunteers over the years to gain immigration qualifications at IAA (formerly OISC) level 1 or above, through a training programme provided in partnership with Refugee Action.

In addition to our casework volunteers, we are extremely grateful for the sustained expert pro bono support of a number of lawyers, including Sonia Lenegan and Nath Gbikpi.

22

THE UNITY PROJECT (TUP)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

Approval

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on ……………………… 3 September 2026 and signed on its behalf by:

…………………………………………

Z Shah - Trustee

23

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 Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the Charity (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 Charity 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 the 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

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Charity 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.

24

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE UNITY PROJECT (TUP)

………………………………………..

Eva Stevens, BSc, CPFA

Employee of Community Accounting Plus and member of the Chartered Institute of Public Finance and Accountancy (CIPFA)

Community Accounting Plus

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

03/09/2026 Date: ……………………

25

THE UNITY PROJECT (TUP)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
Legal support and advocacy
3
Other trading income
4
Investment income
5
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
Legal support and advocacy
7
Total
NET
INCOME/(EXPENDITURE)
RECONCILIATION OF
FUNDS
16
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
funds
£
103,509
300
203
1,748
105,760
5,162
56,530
61,692
44,068
165,993
210,061		 Restricted
funds
£
173,815
-
-
-
173,815
4,419
199,258
203,677
(29,862)
95,695
65,833		 2025
Total
funds
£
277,324
300
203
1,748
279,575
9,581
255,788
265,369
14,206
261,688
275,894		 2024
Total
funds
£
273,030
800
-
2,193
276,023
8,824
213,623
222,447
53,576
208,112
261,688

All income and expenditure derive from continuing operations. The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes form part of these financial statements

26

T HE UNITY PROJECT (TUP)

BALANCE SHEET 31 DECEMBER 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 13 4,419 - 4,419 1,796
CURRENT ASSETS
Debtors 14 1,470 - 1,470 1,775
Cash at bank and in hand 207,280 65,969 273,249 264,759
208,750 65,969 274,719 266,534
CREDITORS
Amounts failing due within
one year 15 (3,108) (136) (3,244) (6,642)
NET CURRENT ASSETS 205,642 65,833 271,475 259,892
TOTAL ASSETS LESS
CURRENT LIABILITIES 210,061 65,833 275,894 261,688
NET ASSETS 210,061 65,833 275,894 261,688
FUNDS 16
Unrestricted funds 210,061 -
165,993
Restricted funds 65,833 -
95,695
TOTAL FUNDS 275,894 261,688
- -
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

27

T HE UNITY PROJECT (TUP) BALANCE SHEET 31 DECEMBER 2025

The trustees acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on .................................. and 3 September 2026 were signed on its behalf by:

............................................. Z Shah - Trustee

The notes form part of these financial statements

28

THE UNITY PROJECT (TUP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

Charity status

The Unity Project (TUP) is a charitable company limited by guarantee registered in England and Wales with registered company number no. 12365154 and charity number no. 1191462. The company’s registered address is New Unity 277a Upper Street London N1 2TZ.

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), 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The charity regularly monitors its expected income and expenditure levels and targets are set in order to ensure the charity secures sufficient funding to fulfil its on-going obligations and deliver its services. The charity also maintains cash flow forecasts of at least 12 months at all times and the trustees are currently satisfied that sufficient cash funds will be available for the foreseeable future.

Consequently, the trustees have concluded that there are no material uncertainties that could cast significant doubt over the charity’s ability to continue as a going concern for at least 12 months from the date of approval of the financial statements, and therefore, have prepared the financial statements on a going concern basis.

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.

Donations

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Donated goods and services

Donated goods and services are recognised as income when the charity has control over them, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been required to pay to obtain good or services of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

29

THE UNITY PROJECT (TUP) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

Grants

Income from government and other grants, whether 'capital' grants or 'revenue' grants, are 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.

Where the charity determines that a grant agreement does not impose specified future performancerelated conditions income is recognised when the grant proceeds are received or receivable. Where the charity determines that a grant agreement imposes specified future performance-related conditions, funds are initially recognised as deferred income within creditors and released to income as the conditions are met and the charity has entitlement to the funds.

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 costs 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.

Support and governance costs

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, administrative staff costs. They are incurred directly in support of expenditure on the objects of the Charity and include project management. Where support costs cannot be directly attributed to particular headings, they have been allocated to expenditure on raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Governance costs are those incurred in connection with the running of the Charity and compliance with constitutional and statutory requirements.

Taxation

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

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.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual value over their useful lives on the following basis:

Fixtures, Fittings and Office Equipment - 25% on cost Computer Equipment - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to the income statement.

30

THE UNITY PROJECT (TUP) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

Financial Instruments

Basic financial assets

Basic financial assets, which includes debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less, if not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular purpose.

31

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

2. DONATIONS AND LEGACIES

Donations
Donated goods and services(see note 2a)
Grants		 Unrestricted
Funds
£
4,600
7,909
91,000
103,509		 Restricted
Funds
£
-
-
173,815
173,815		 2025
£
4,600
7,909
264,815
277,324
-		 2024
£
9,960
2,270
260,800
273,030
-

2a. DONATED GOODS AND SERVICES

In the year ended 31 December 2025 donated goods and services consisted of:

In the year ended 31 December 2024 donated goods and services consisted of:

3. CHARITABLE ACTIVITIES INCOME

Legal support and advocacy
4.
OTHER TRADING INCOME
Miscellaneous
5.
INVESTMENT INCOME
Deposit account interest		 Unrestricted
Funds
£
300
Unrestricted
Funds
£
203
Unrestricted
Funds
£
1,748		 Restricted
Funds
£
-
Restricted
Funds
£
-
Restricted
Funds
£
-		 2025
£
300
-
2025
£
203
-
2025
£
1,748
-		 2024
£
800
-
2024
£
-
-
2024
£
2,193
-

32

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

6. RAISING FUNDS EXPENDITURE

Staff Costs
Direct
(see note 11)
Costs
£
£
Fundraising
-
665
Staff Costs
Direct
(see note 11)
Costs
£
£
Fundraising
-
-
7.
CHARITABLE ACTIVITIES EXPENDITURE
Staff Costs
Direct
(see note 11)
Costs
£
£
Legal support and advocacy
181,328
20,846
Staff Costs
Direct
(see note 11)
Costs
£
£
Legal support and advocacy
126,433
31,141
7a.
CHARITABLE ACTIVITIES EXPENDITURE - DIRECT COSTS ANALYSIS
Contractors
Casework delivery
Casework management system
Grant making
Other staff costs
Other activity costs
Volunteer costs		 Support
Costs
(see note 8)
£
8,916
Support
Costs
(see note 8)
£
8,824
Support
Costs
(see note 8)
£
53,614
Support
Costs
(see note 8)
£
56,049
Total
2025
£
1,542
4,978
5,100
605
5,026
88
3,507
20,846		 Total
2025
£
9,581
Total
2024
£
8,824
Total
2025
£
255,788
Total
2024
£
213,623
Total
2024
£
12,271
4,513
380
3,523
3,825
2,863
3,766
31,141

33

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

8. SUPPORT & GOVERNANCE COSTS

Support
Staff costs
Bank and transaction fees
Depreciation
Equipment
Insurance
IT and software costs
Loss on asset disposals
Office and administrative costs
Recruitment
Rent
Governance
Accountancy fees
Board costs
Independent examiner fees
Meeting costs		 Raising
Funds
£
8,854
62
-
-
-
-
-
-
-
-
-
-
-
-
8,916		 Legal
Support
and
Advocacy
£
35,416
16
891
310
1,167
1,602
72
329
1,358
8,925
1,390
504
1,634
-
53,614		 Total
2025
£
44,270
78
891
310
1,167
1,602
72
329
1,358
8,925
1,390
504
1,634
-
62,530		 Total
2024
£
43,615
132
598
235
1,081
4,903
60
210
1,107
9,975
643
123
750
1,441
64,873

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Net income/(expenditure) is stated after
charging/(crediting):
2025 2024
£ £
Depreciation 891 598
Independent examiner fees 1,634 750
Loss on asset disposals 72 60

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

In the year ended 31 December 2025 expenses totalling £504 were paid on behalf of 2 trustees on training costs relating to their duties as trustees. No expenses were paid in the year ended 31 December 2024.

34

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

11. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Pension costs		 2025
£
197,452
14,664
13,482
225,598		 2024
£
150,075
10,177
9,797
170,048

Average Number of Employees

The average monthly number of employees during the year was as follows:

Legal support and advocacy 2025
5		 2024
4

Key Management Personnel

The charity considers its key management personnel to consist of the Board of Trustees and Director. The total remuneration and benefits received by key management personnel in the year ended 31 December 2025 was £47,117 (2024: £44,827).

Highest Paid Employees

No employees received emoluments in excess of £60,000 in the year ended 31 December 2025 nor the year ended 31 December 2024.

35

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Legal support and advocacy
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Legal support and advocacy
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
82,730
800
2,193
85,723
101
63,788
63,889
21,834
144,159
165,993		 Restricted
funds
£
190,300
-
-
190,300
8,723
149,835
158,558
31,742
63,953
95,695		 2024
Total funds
£
273,030
800
2,193
276,023
8,824
213,623
222,447
53,576
208,112
261,688

36

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

13. TANGIBLE FIXED ASSETS

Computer
equipment
£
COST
At 1 January 2025
2,756
Additions
3,587
Disposals
(317)
At 31 December 2025
6,026
DEPRECIATION
At 1 January 2025
1,007
Charge for year
871
Eliminated in respect of disposals
(244)
At 31 December 2025
1,634
NET BOOK VALUE
At 31 December 2025
4,392
At 31 December 2024
1,749

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income		 Fixtures,
fittings
& office
equipment
£
82
-
-
82
35
20
-
55
27
47
2025
£
-
1,470
1,470
2025
£
1,648
1,596
3,244		 Total
£
2,838
3,587
(317)
6,108
1,042
891
(244)
1,689
4,419
1,796
2024
£
200
1,575
1,775
2024
£
3,832
2,810
6,642

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

37

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

16. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Baring Foundation (2025-28)
Fat Beehive (2024-25)
Legal Education Foundation (2024-27)
Legal Education Foundation - Wellbeing (2024-25)
Sam & Bella Sebba Charitable Foundation (2024-27)
The Migration Foundation (2022-25)
The National Lottery Community Fund (2024-26)
Trust for London (2024-26)
Comparative movement in funds
Unrestricted funds
General fund
Restricted funds
Fat Beehive (2024-25)
Legal Education Fund (2024-27)
Legal Education Fund - Wellbeing (2024-25)
Paul Hamlyn Foundation (2021-24)
Sam & Bella Sebba Charitable Foundation (2024-27)
The Migration Foundation (2022-25)
The National Lottery Community Fund (2024-26)
Trust for London (2022-24)
Trust for London (2024-26)		 At
1 Jan
2025
£
165,993
-
210
19,312
1,499
37,574
4,449
12,582
20,069
95,695
261,688
At
1 Jan
2024
£
144,159
-
-
-
42,463
-
5,380
-
16,110
-
63,953
208,112		 Incoming
resources
£
105,760
30,000
-
40,815
-
50,000
-
-
53,000
173,815
279,575
Incoming
resources
£
85,723
2,500
40,815
5,000
-
50,000
20,000
19,985
-
52,000
190,300
276,023		 Resources
expended
£
(61,692)
(14,355)
(210)
(41,890)
(1,499)
(71,402)
(4,449)
(10,053)
(59,819)
(203,677)
(265,369)
Resources
expended
£
(63,889)
(2,290)
(21,503)
(3,501)
(42,463)
(12,426)
(20,931)
(7,403)
(16,110)
(31,931)
(158,558)
(222,447)		 At
31 Dec
2025
£
210,061
15,645
-
18,237
-
16,172
-
2,529
13,250
65,833
275,894
At
31 Dec
2024
165,993
210
19,312
1,499
-
37,574
4,449
12,582
-
20,069
95,695
261,688

38

THE UNITY PROJECT (TUP)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

16a. PURPOSES OF RESTRICTED FUNDS

Baring Foundation (2025-28) – funding to support the charity's work training and mentoring civil society organisations to use legal mechanisms which allow people in crisis to apply for public funds.

Fat Beehive (2024-25) – funding for the rebuild and redesign of the charity’s website.

Legal Education Foundation (2024-27 ) – funding strategic development of the charity’s casework service.

Legal Education Foundation - Wellbeing (2024-25 ) – funding to support wellbeing and resilience within the charity.

Sam & Bella Sebba Charitable Foundation (2024-27) – funding towards the charity’s core work.

The Migration Foundation (2022-25) – funding for core salaries.

The National Lottery Community Fund (2024-26) – funding for development of the charity’s volunteer programme.

Trust for London (2024-26) – funding for the salaries of IAA (formerly OISC) registered advisors.

17. RELATED PARTY TRANSACTIONS

There were no related party transactions for the year ended 31 December 2025 nor the year ended 31 December 2024.

39