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2023-09-30-accounts

REGISTERED CHARITY NUMBER: 1191680

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2023

for

Refugee Legal Support

Faiz & Co. Limited Chartered Accountants 8B Accommodation Road London NW11 8ED

Refugee Legal Support

Contents of the Financial Statements for the Year Ended 30 September 2023

Page
Report of the Trustees 1 to 23
Independent Examiner's Report 24
Statement of Financial Activities 25
Balance Sheet 26 to 27
Notes to the Financial Statements 28 to 35
Detailed Statement of Financial Activities 36 to 37

Report of the Trustees

October 2022 - September 2023

1. Introduction - a year at a glance

It would be easy, when reflecting on the year that has passed, to feel hopeless about the unrelenting cruelty of the hostile environment that we have all worked in this year, but we have not let it define us: we remain resilient.

Last year, we began our report by reflecting on the ‘particularly dark year’ that was 2022. We spoke about a host of draconian new laws and policies that have restricted the rights of people on the move in the UK and Europe, and the increased danger and violence experienced by people crossing borders as a result.

This year, we could change “2022” to “2023”, and our reflections would, regretfully, remain accurate. We have seen the rise of the “stop the boats” rhetoric in the UK, supported by introduction of the Illegal Migration Act and the Government’s doubling down on its failed Rwanda policy through first the Court of Appeal and then the Supreme Court.

With increasingly violent rhetoric has come increasingly violent results. In Greece, this year, we saw the tragic and unnecessary loss of life in the shipwreck off Pylos, the true circumstances of which are yet to be properly investigated by Greek authorities. In the Channel, also, and in Northern France, we have witnessed an appalling loss of life both at sea and in Calais. These deaths are inextricably linked with the brutality of the border regimes in the countries where we work.

In response, we have continued to develop our work supporting those who have experienced or are experiencing violence at the borders of Greece and the UK. In Greece, we have begun work to develop mechanisms for challenging border violence experienced by individuals wishing to claim asylum. In Northern France, we have marked the first anniversary of our permanent presence in Calais, providing legal information to people on the move, for whom daily life in Calais and the surrounding towns involves frequent hostility and violence from the police and border force.

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For those who look to the UK as a place of refuge, we now have increased capacity to provide end-to-end legal assistance in family reunion cases and in Afghan Relocation and Assistance Policy (ARAP) cases. In 2023, RLS was awarded a legal aid contract, and we welcomed our new Legal Aid Supervisor in August. An expert in asylum appeals and judicial review, she brings incredibly valuable new skills to our team. A legal aid contract also comes with pressing challenges, given the increasing financial risks inherent in this hostile legal aid environment. Notwithstanding, we are confident that our innovative model will put us in the best possible position to succeed.

We have also found new ways to strengthen and improve our existing projects. In Athens, our legal team continues to support those seeking asylum in Greece. Following the loss of life at Pylos, we have seen Greek border forces adopt a more cautious approach, leading to increasing numbers of people arriving successfully in Greece. The Greek authorities have responded by accelerating the asylum process for applicants, meaning that our lawyers have remained very busy.

In the UK, we have successfully renewed both the Afghan Pro Bono Initiative (APBI) and our Family Reunion from Europe (FRFE) Project and continue to find new ways to build additional expertise and to increase our impact for our clients. This year, the introduction of our legal aid contract has increased our capacity to take on cases through the appeals process, supervised by our Legal Aid Supervisor, who is an expert in asylum appeals and judicial review. It has also allowed us to develop innovative new uses for pro bono support in legal aid work, maximising the efficiency of our legal aidable time.

Although the environment in which we work is often cruel, we are strengthened by the solidarity and passion of each other at RLS - our staff, ourselves as trustees, our partners and our supporters. This year, we celebrated our sixth birthday, which gave us a pause for reflection on the remarkable growth of RLS from a small group of volunteers, many of whom are now trustees, to an organisation with over ten staff members and a presence in three countries. Although we have grown, we remain true to the values that RLS was founded on: to develop and use our legal expertise, in solidarity with people on the move and those who support them, to help people who migrate to access justice with dignity and humanity.

2. Structure, Governance and Management

Refugee Legal Support operates in accordance with its governing document, the constitution, signed on 6.10.2020 by its Trustees in the UK. The charity is a Charitable Incorporated Organisation and is regulated by the Charity Commission for England and Wales. Refugee Legal Support became a registered charity on 7.10.2020. The charity holds its funds in two bank accounts: one in the UK (Triodos Bank) and one in Greece (Alpha Bank). The transactions of both bank accounts are reported in the annexed accounts.

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Refugee Legal Support is also incorporated in Greece as a civil non-profit organisation (“AMKE”) under Greek law (General Commercial Registry No: 155695901000) with the name Refugee Legal Support Greece and the trading name RLS-Greece. RLS-Greece’s registered office is at 14 Alexandras Avenue. Athens, postal code 106 82, Greece and is overseen by Annette Elder (trustee of the UK charity) and Eva Maria Doerr (trustee of the UK charity). RLS-Greece is governed by its constitution which can be found on the charity website at https://www.refugeelegalsupport.org/

Thanks to funding from trusts and foundations, crowdfunding, and our pro bono partners, we grew our team with the recruitment of a legal aid supervising lawyer in our London office, two new members of staff in Greece, and a dedicated finance expert. We were also joined by two interim members of the Management Team, who are providing parental leave cover.

Our board of Trustees also grew, welcoming four new Trustees, Polly Rossdale, Aditi Kapoor, Charlotte Blundy, and Farheen Chaudhry. Esther Jones Russell resigned as a Trustee in May 2023.

Trustees who served during Christopher Walter Randall ( appointed 06.12.2021 ) the year ending September Serves as chair from August 2022 2023

Polly Rossdale (appointed 21.04.2023) Aditi Kapoor (appointed 21.04.2023) Charlotte Blundy (appointed 21.04.2023) Farheen Chaudhry (appointed 18.05.2023)

Vidya Ramachandran ( appointed 06.12.2021 )

Esther Jones Russell ( appointed 06.12.2021 and resigned 09.05.2023) )

Naima Musse Farah ( appointed 06.12.2021 )

Joseph William Sinclair ( appointed 24.06.2021 and resigned 03.2023 )

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Rebecca Chapman ( appointed 7.10.2020 )

Annette Elder ( appointed 7.10.2020 )

Eva Maria Doerr ( appointed 7.10.2020 )

Management team

Isaac Shaffer, Legal Director

Nick Pilkington, Fundraising Lead

Efi Stathopoulou, Programmes Manager (on parental leave from 29 August 2023)

Anna Burn, Interim Programmes Manager (parental leave cover from 29 August 2023)

Rebecca Haack, Interim Operations Manager (parental leave cover from 29 August 2023)

3. Financial Review

The total incoming resources amounted to £506,872 of which £410,082 was for restricted purposes. The resources expended totalled £496,663 including £400,130 spent out of the restricted funds. £388,403 of this expenditure related to staff costs involved in support services to the charitable activities.

Our Reserves policy ensures adequate working capital and financial resilience for the charity. To meet the objectives of this policy, the Trustees agreed to aim for unrestricted reserves of £90,000. The total amount of unrestricted reserves at this year end amounted to £118,376 of which £421 relates to fixed assets. This amount is then broken down into Employee and Contractual Obligations (total of £43,944) which hold the funds available to the charity in the event that the charity had to close to cover costs related to redundancy, notice periods, winding down and to ensure all legal casework delivered by the charity is responsibly handed over. The remaining amount (total of £74,432) is available to assist with maintaining effective business and financial continuity while the charity is in operation.

When deciding an appropriate reserves level for the charity, the Trustees considered the following:

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The Trustees will review the policy for maintaining reserves, taking into account all risks faced by the charity, their potential impact on income and planned expenditure, and an assessment of the ways to mitigate such risks. The frequency of reviewing the reserves policy will vary depending on the level of change in monthly expenditure as new projects are undertaken by the charity to pursue its objectives.

4. Investment policy

Any surplus funds are placed on short term deposit accounts.

5. Objectives, Mission and Values

5.1. Charitable objectives as per the charity’s constitution

ln shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit. The charity’s objectives as per its constitution are:

5.2. Our mission and values

Our mission

Refugee Legal Support works in solidarity with people who migrate. We advocate for the promotion and protection of people’s rights throughout the migration process.

1 as defined in our constitution

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We advance safe migration through legal support, casework, strategic litigation, outreach, training and partnerships. We strive to develop inclusive, sustainable and regenerative ways of working which are directly informed by those with lived migration experience.

We support the global movement that fights entrenched inequalities, racism and other forms of discrimination that force people to migrate.

In doing so we recognise that immigration systems are weighted against those forced to migrate and stand in opposition to hostile policies, along with all forms of violence against people compelled to migrate.

Our Values

These are the core principles of RLS. They’re key to decision-making. They help us to decide not just what work we do and why, but also how we do it and how we work together.

6. Our Activities

6.1. Legal support

In the year end September 2023, through our work, together with our project partners, we have provided legal support in the form of information, advice and direct legal representation to 1157 people across our services in Greece and the UK.

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We continue to find innovative ways to increase our capacity to try to match the need we observe every day from people applying to access our programmes. However, we continue to operate in an environment that attempts to bridge the growing gaps in legal need that exist in Greece and the UK. Our projects cannot stop these gaps from growing, as this can only be achieved through the abandonment of the hostile environment and a proactive and properly funded legal aid system, neither of which are a priority for the Greek and UK Governments.

In response to this overwhelming demand and lack of capacity in the sector, we have continued to develop our legal information programmes, which aim to support and develop self-reliance among the clients that we work with. We are also hopeful that our legal aid contract will allow us to make a very small dent in the capacity gap in the legal aid sector, which has a disproportionate impact on people on the move.

6.2. Community engagement and access to legal information

In the last year, our team has worked hard to ensure that people who migrate were able to access legal information:

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6.3. Advocacy

Alongside those active in the fight against hostile migration policies in Greece and the UK, we have advocated for dignified living conditions, a fair immigration system and access to safety for people on the move. We were also represented by our Legal Director at the Global Strategic Litigation Council for Refugee Rights.

In Greece, we:

The Afghan Pro Bono Initiative worked closely with parliamentarians and policy makers this year to advocate for the rights of Afghan people. We:

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6.4. Sharing our experience and expertise

6.5. Monitoring, Evaluation and Learning

This year, we introduced a new Monitoring, Evaluation and Learning (MEL) framework. The MEL framework allows us to measure our impact against key performance metrics, which are developed in line with our strategic plan. We are indebted to the Paul Hamlyn Foundation, who provided us with a consultant to support us with this work, and without whom the development of this framework would not have been possible.

Through our monthly MEL reflections, we gather quantitative data (e.g. collecting statistics from our case management software) and present it in a report format developed from our key objectives, as defined in our strategic plan.

Our monthly monitoring is then supplemented by gathering qualitative data (e.g. client feedback through our feedback processes, client and partner interviews) on a quarterly basis. Client consultation is a central component of this work, as it allows the people we work with to have a voice in how we provide our services. As an organisation that aims to be anti-racist and to work in solidarity with people on the move, it is a priority for us to be not only receptive to client feedback in order to ensure that our ways of working are aligned with the needs and wellbeing of the people we work for.

The data we collect is evaluated, through reflective prompts and against our achievable but ambitious targets, and then is presented at open presentations given by each project team. The presentations keep the project teams and management team informed about the progress of each project, and also provide a safe environment for shared learnings, especially about best practices.

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The MEL framework also allows for concise and precise information sharing between our staff and our board, as the quarterly presentations are summarised and presented to them at board meetings.

We are in the early stages of implementing this framework, but we are confident that it will produce learnings that will make us more efficient and impactful as an organisation, as well as allow for additional cross-fertilisation of ideas between projects.

6.6. Challenging narratives

In 2023, we continued our work to disrupt racist and marginalising narratives about refugees, asylum seekers, displaced people and other people with unstable or at risk immigration status.

Between 14 and 18 November 2022, photographer and long term RLS supporter Sarah Booker delivered a five day photography workshop in collaboration with Douglas Herman, founder of Refocus Media Labs. The workshops, held at the Athens studio of Refocus Media Labs, were delivered to refugees and asylum seekers from six migrant communities in Athens. Through critical discussion, participants examined the framing of stories about migration and used mobile phone photography to produce alternative visual narratives from the perspective of their own lived experience.

We were also able to publish a physical copy of our zine: Family Reunion: Torn Apart . The zine, a collaboration between Sarah Booker and refugees in Greece, contains both photographs and written reflections on the experiences of refugees themselves. As well as being a beautiful item in its own right, the sale of the physical copies has provided us with a small amount of financial support to continue our work in Greece, as well as the UK and Northern France.

7. Our Projects and Our Impact

This year has seen us continue to build on the foundations that we laid in 2022 and in the years before, continuing our work in Greece and the UK, and expanding our Northern France Outreach Project with the addition of a permanent staff member. We have also begun a new project in Greece which focuses on challenging violence on the Greek border. Although in its early stages, we are optimistic about the impact of the project for those experiencing pushbacks and other forms of border violence in and around Greece.

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Through our expanded team and growing expertise, we have been able to assist a larger number of people this year across three jurisdictions. We summarise some of our key achievements in each of our projects below.

7.1. Keeping routes open for people fleeing Afghanistan

Background

We continue to operate the APBI, one of the most ambitious pro bono partnerships in the UK, alongside our NGO partner, Safe Passage International and 14 leading commercial law firms.[2]

The project was launched as an urgent response to the Taliban takeover in Afghanistan, which generated a critical unmet need for information, advice, legal representation and training for people located in Afghanistan and neighbouring countries seeking legal routes to safety in the UK. We specialise in access to the ARAP scheme, refugee family reunion, and information on the Afghan Citizens Resettlement Scheme.

Community Engagement

Our ambition is to make the concerns and priorities of the Afghan community central to shaping the progress of the project. This work is led by our Community Engagement and Research Lead, herself an Afghan refugee, who is responsible for managing the our services for Afghan community, including organising secure online information sessions, in-person advice drop-in sessions in collaboration with other community organisations, facilitating our community focus groups, and carrying out research and data analysis on the effectiveness of the routes available to Afghan people seeking safe routes to the UK.

2 Akin Gump Strauss Hauer & Feld, Allen & Overy, Ashurst, Cleary Gottlieb Steen & Hamilton, Clyde & Co, Debevoise & Plimpton, Gibson Dunn & Crutcher, Eversheds Sutherland, Hogan Lovells, Mayer Brown, Orrick, Reed Smith, Ropes & Gray, and Skadden, Arps, Slate, Meagher & Flom (UK) LLP

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Our Community Engagement and Research Lead also represents herself and RLS within the sector, including contributing to study panels and ongoing research. This year, she assisted More in Common with designing its research questions and methodology, to make sure that they were properly aligned with Afghan cultural sensitives and with the needs of those living in bridging hotels.

Our Team

Our casework is managed by the rest of the APBI team, which comprises two specialist lawyers and a coordinator. Between them, they provide the supervision and management of the volunteer pro bono lawyers in ARAP and family reunion cases.

Our Impact

Over the last year, the APBI has continued to have a significant impact. This year, 14 people have been successfully resettled in the UK with help from us.

Pro Bono Support

146 volunteers from the 14 participating firms have provided pro bono legal advice and representation to 300 Afghan people and their families. Of these:

Legal Information

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Recognition

To acknowledge the contributions of the project, the APBI:

Future Plans

Next year, we will enter into the third year of the APBI, which is also the first in which our Legal Aid Supervisor will be able to provide additional support to the APBI team, dedicating approximately two days of her time to complex casework flowing from the APBI on a legal aid basis.

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7.2. Access to reunification for migrant families separated post Brexit

Background

Our FRFE Project is a partnership between RLS and 8 commercial law firms, through which we provide legal assistance to people seeking family reunion once they have arrived in, or on the borders of, Europe.

The project was initially developed in February 2021, to meet the additional need for support with refugee family reunion following Brexit. In withdrawing from the European Union, the UK also withdrew from the ‘Dublin’ regulations, which established a mechanism for family reunification within the EU. As a result, families looking to be reunited in the UK post-Brexit have only the family reunion provisions under the UK immigration and asylum system to rely on.

The UK system is far more complex, and less information and guidance is publicly available for people wishing to submit an application. Therefore applicants for family reunion require additional legal support.

Our Team and Project Partners

The FRFE project began as a partnership between RLS and 5 commercial firms, aiming to meet this need through casework and the provision of legal information. In its second year, the project delivery model expanded to respond to the specific needs of our clients. We entered into a new NGO partnership with Coram Children’s Legal Centre (CCLC), and also welcomed three additional law firm partners to the project, bringing the total to eight participant firms[3] .

Through this model, the FRFE Immigration Caseworker/Coordinator and pro bono lawyers carry out more straightforward entry clearance applications for clients, and CCLC provides direct casework and represents clients in making complex entry clearance applications and appeals under legal aid.

3 Simmons and Simmons LLP, Norton Rose Fulbright LLP, Kirkland & Ellis International LLP, Orrick, Herrington & Sutcliffe, White & Case LLP, Ashurst LLP, Allen & Overy LLP, and Reed Smith LLP

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Our Impact

Now in its third year, the FRFE project has continued to be a success. This year, the FRFE team has advised and represented 66 separated families to make family reunion applications. The project has strived to advise as many families as possible, both within and outside of our initial remit, expanding to include clients in Sudan. Our clients have been from Afghanistan, Syria and Eritrea, and are residing predominantly in Turkey, as well as in Sudan, and France. We are primarily working with children and young people, seeing less applications for partners and adults reuniting, and many more for minor siblings and nieces and nephews joining aunts in the UK, in some cases for the first time.

Between October 2022 and September 2023, we provided initial advice to 66 families, and provided direct representation to 15 families, with nearly all of our cases falling outside the rules. Next year we expect to see more referrals from clients in Sudan, and with this, more biometric deferral cases which may lead to more JRs.

Future Plans

Next year, FRFE will enter its fourth year, and we will continue to develop and improve the project based on the needs of our clients and the changing legal landscape. Most notably, the fourth year of the FRFE will be the first year of the project in which RLS has its own legal aid practice. Our Legal Aid Supervisor will dedicate approximately one day per week to cases that flow from FRFE, creating greater capacity to support our clients with more complex legal casework on a legal aid basis.

With the backdrop of the ongoing representation crisis in the legal aid sector, this development feels more necessary than ever.

7.3. Developing our legal aid practice

As mentioned throughout this report, this year saw RLS begin operating its legal aid contract. Our legal aid practice will complement and increase the impact of our existing projects in the UK and Northern France, while also providing its own unique service offering.

We currently have one member of staff who works exclusively on matters under our legal aid contract - our Legal Aid Supervisor - but our other lawyers also have the capacity to work under her supervision going forward.

In the context of desperate legal aid deserts, and the absence of legal aid representation for approximately half of people seeking asylum in the UK, the development of our practice feels ever more important.

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7.4. Upholding refugee rights in Greece

Since 2017, RLS’s team in Athens has gone from strength to strength. This year, we welcomed a second Greek lawyer and expanded our legal services to cover more stages of the asylum procedure.

Changes in the Legal Environment

As people now face shorter delays - with interviews scheduled in months as opposed to the years we saw people in limbo previously - decisions are received more quickly. The Greek government also continues to insist that Turkey is a safe country for people from Afghanistan, Syria, Somalia, Pakistan and Bangladesh, meaning that nationals from these countries who arrive from Turkey are blocked from claiming asylum. This creates a barrier to the substantive consideration of people’s claims for asylum and leaves them undocumented.

We developed our service at second instance and offer file reviews for people who have been declared inadmissible, or refused asylum, to better understand their case so far, as well as advice on subsequent application procedure. Capacity allowing, we represent people in their subsequent applications.

This year saw the closure of ESTIA - an accommodation program hosting vulnerable asylum seekers in apartments. The only state support offered to people seeking asylum in Greece is now camp accommodation - far from urban centres, since the evictions of camps within Athens (Eleonas, Skaramangas) and with severely limited services provided inside due to the direct management of the Ministry of Migration and Asylum (a recent development). One can only receive a cash card (similar to the UK’s Aspen card) if agreeing to be placed in one of these camps. We have therefore developed our service in Athens to be more mobile and flexible, regularly visiting camps around Attica and beyond, in order to meet people where they are as well as providing appointments with interpreters via video call - since having limited or no financial support means that people are increasingly unable to travel to Athens.

Collaboration

We have collaborated with fellow NGO Equal Legal Aid, based in Thessaloniki, to offer representation to their cases at appeal hearings in Athens. We also successfully represented an annulment application (equivalent to a UK Judicial Review) for the first time. We provided holistic legal support taking essential actions to ensure people achieved their rights fully - for example assisting single parents to make custody declarations in order for travel documents to be issued for their children, upon being recognised as refugees.

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We are currently collaborating with Mobile Info Team, in order to advocate on the topic of access to asylum - a new system has been in place since last year, replacing the previous Skype system. Interviews with people seeking asylum as well as legal aid and other actors in the field have been undertaken and a report is currently being drafted, which is due for publication before the end of 2023.

Impact

RLS in Athens prides itself on responding to people’s needs, even if our small team cannot provide legal services directly. During the reporting period, 456 people contacted us requesting support.

During the reporting period, our team in Greece has also handled cases of subsequent asylum claims and has supported our clients through the appeals process as well as other administrative matters.

7.5. Challenging Border Violence in Greece

Background

Greece is one of the main entry points for third country nationals seeking asylum in Europe. However, over the last years, innumerable testimonies and reports have documented in Greece systematic violent pushbacks, arbitrary detention, illegal collective expulsions, and other human rights abuses. People are subjected to brutality, violence and degrading treatment at the Greek borders, but are often unaware that accountability for these violations could be sought via available legal complaints processes and/or they are unable to pursue them due to inadequate access to legal support.

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Following a growing number of reported pushbacks, and the increasing brutality of the incidents, RLS has developed a project, launched beginning of September 2023, focused on:

Our Team and Project Partner

RLS has appointed a dedicated Research & Litigation Project Coordinator to manage our Border Violence Project. The Coordinator has been responsible for the structure and supervision of the project, which was developed based on a solid regional network which includes legal practitioners and legal aid organisations working at different borders (in particular, Spain, Italy, France, Hungary, Malta, Libya, Cyprus, and Turkey).

We are supported on a pro bono basis by our partner Herbert Smith Freehills. Volunteer lawyers are responsible for the implementation of the project under the supervision of the Research & Litigation Project Coordinator, with 19 lawyers currently actively engaged in the research work.

Impact

The project is still in its early stages, so we have not yet been able to evaluate its impact. However the impact that we hope to achieve is clear. In the short term, we aim to see more survivors of border violence, collective expulsions and pushbacks receive information about their legal routes to challenge. In the long term, we aim to support as many as possible through this process.

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Given the project was launched at the beginning of September 2023, it is not possible to evaluate its impact yet. However, we expect in the short term that more and more know their rights and have access to relevant legal information. We expect in the medium term that more and more claims related to border violence incidents are brought before relevant bodies, that some people get accountability (if able to pursue complaints), and that more information on border violence is out in the open. We expect in the long term that volume and results of complaints lead to a decrease in border violence in Greece (and potentially beyond).

Future Plans

We intend to increase our expertise and reputation in litigation for human rights issues related to border violence, in order to ensure that survivors of pushbacks, collective expulsions, and other serious human rights violations have access to tailored legal information and receive adequate support and/or representation.

7.6. Providing legal information on the France-UK border

Background

Through our work in Northern France, we have witnessed the widespread confusion and fear among people on the move. Since the inception of the project in November 2021, this has been exacerbated by the UK Government’s increasingly hostile and fast-changing immigration policies: the ‘Stop the Boats’ narrative, the passing of the Nationality and Borders Act and Illegal Migration Act, and threat of removal to Rwanda.

Access to current, expert and reliable information therefore continues to be essential for people located in Northern France and those working with them, in order for people to make fully informed choices about the future direction of their lives.

In order to meet this need, our operations in Northern France are divided into three separate strands:

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Our Team and Project Partners

This year, we appointed a part time Northern France Coordinator, who is responsible for the day-to-day operations of the Project. Her constant presence in Northern France and her connections within local communities has been invaluable for our work.

The Northern France Outreach Project is now supported by pro bono volunteers:

Impact

This year, we were able to deliver the following information services to people in Northern France:

Future Plans

In the harsh political and legal environment in which we all find ourselves, we cannot imagine a world where our work in Northern France is no longer of vital importance.

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With the assistance of our Legal Aid Supervisor and our pro bono partners, we hope to expand the legal support and information services that we can provide to individuals that we have connected with in Northern France if they decide to travel to the UK, making our offering truly cross-border in nature.

8. Support, Funding and Solidarity

First and foremost, we honour the strength and dignity of people on the move, with whom we strive to work in solidarity.

Without our funders, the work we carried out this year and the impact that we have achieved would not have been possible. Beyond the financial support that makes our work a reality, we are indebted to our funders for their support, commitment and vision, which has carried us through another year of work in an increasingly hostile and politicised environment.

We are most grateful for the support over this year from each of the following Trusts & Foundations:

AB Charitable Trust Dr Martens Foundation London Legal Support Trust Blue Moon Trust Forrester Family Trust Paul Hamlyn Foundation British Red Cross Haella Stichting Chalk Cliff Trust Jusaca Trust

Thanks to our corporate partners, who have enabled us to grow with their financial, in kind and pro bono support:

Allen & Overy Akin Gump Strauss Oliver Wyman Ashurst Hauer & Feld Eversheds Sutherland Reed Smith Gibson Dunn & Crutcher Skadden, Arps, Slate, Meagher & Flom (UK) Norton Rose Fulbright LLP Kirkland & Ellis Hogan Lovells White & Case Mayer Brown Simmons & Simmons Ropes & Gray Clyde & Co Orrick Cleary Gottlieb Steen & Debevoise & Plimpton Hamilton

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As a small charity, we also rely on the generosity of our friends and supporters who make regular donations to our work. We wouldn’t be here without your help.

In particular, we wish to thank the many hundreds of named, and often unnamed, individuals who make regular donations, give to our CrowdJustice campaigns and to our London Legal Walk team. We carry your messages of solidarity and strength with us.

Last but not least, we are very grateful to our staff teams for supporting our fundraising efforts and, Becky Heart and Francesca Parkes, for running at the Royal Parks Half Marathon to raise funds for our vital services.

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9. Future plans

This year, the already hostile political environment has become venomous towards people on the move. In the UK, we have seen the entry into law of the Illegal Migration Act, which further restricts and criminalises the ability of people to seek asylum, while broadening powers to detain and remove people who arrive irregularly, often by the only route available to them. We have also seen an increase in dehumanising and uncompassionate rhetoric by politicians, courting the votes of the far right in the run up to our next general election.

This year, we have found strength in the hard work and solidarity of our staff, our supporters, and our partners. As we look to the next year, it is clear that this resilience will continue to be a defining feature of our experience.

In these times, we remain committed to our values, which describe the way that we work, and our mission, which reminds us what we are working towards:

In solidarity,

Chris Randall

Chris Randall (Jun 24, 2024 12:11 GMT+1) ............................................. C Randall - Chair

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Independent Examiner's Report to the Trustees of Refugee Legal Support

Independent examiner's report to the trustees of Refugee Legal Support

I report to the charity trustees on my examination of the accounts of Refugee Legal Support (the Trust) for the year ended 30 September 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

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

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jamal Chaudhry

Jamal Chaudhry (Jun 25, 2024 11:15 GMT+1)

Jamal M Chaudhry

Faiz & Co. Limited Chartered Accountants 8B Accommodation Road London NW11 8ED

25/06/24 Date: .............................................

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Refugee Legal Support

Statement of Financial Activities

for the Year Ended 30 September 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
95,947
Charitable activities
4
Support cost
-
Investment income
3
843
Total
96,790
EXPENDITURE ON
Charitable activities
5
Support cost
96,533
NET INCOME
257
RECONCILIATION OF FUNDS
Total funds brought forward
118,119
TOTAL FUNDS CARRIED FORWARD
118,376		 Restricted
fund
£
403,629
6,453
-
410,082
400,130
9,952
19,552
29,504		 30/9/23
Total
funds
£
499,576
6,453
843
506,872
496,663
10,209
137,671
147,880		 30/9/22
Total
funds
£
353,019
7,910
84
361,013
314,938
46,075
91,596
137,671

The notes form part of these financial statements

25

Refugee Legal Support

Balance Sheet 30 September 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
421
CURRENT ASSETS
Cash at bank
119,030
CREDITORS
Amounts falling due within one year
12
(1,075)
NET CURRENT ASSETS
117,955
TOTAL ASSETS LESS CURRENT
LIABILITIES
118,376
NET ASSETS
118,376		 Restricted
fund
£
-
162,856
(133,352)
29,504
29,504
29,504		 30/9/23
Total
funds
£
421
281,886
(134,427)
147,459
147,880
147,880		 30/9/22
Total
funds
£
562
271,420
(134,311)
137,109
137,671
137,671

The notes form part of these financial statements

26

continued...

Refugee Legal Support

Balance Sheet - continued 30 September 2023

FUNDS
13
Unrestricted funds:
General: Business/Operational Continuity
Designated: Employee & Contractual Obligations
Restricted funds
TOTAL FUNDS		 74,432
43,944
118,376
29,504
147,880		 87,602
30,517
118,119
19,552
137,671

The financial statements were approved by the Board of Trustees and authorised for issue on 22 February 2024 and were signed on its behalf by:

Chris Randall

Chris Randall (Jun 24, 2024 12:11 GMT+1) .............................................

C Randall - Chair (Finance Subcommittee)

Charlotte Blundy Charlotte Blundy (Jul 2, 2024 16:38 GMT+1) .............................................

C Blundy - Trustee (Finance Subcommittee)

The notes form part of these financial statements

27

Refugee Legal Support

Notes to the Financial Statements for the Year Ended 30 September 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

Taxation

The charity is exempt from 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.

Designated funds are kept for employees' obligations including notice periods alongside contractual obligations (leases etc), all calculated up to Sept 24.

continued...

28

Refugee Legal Support

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.
DONATIONS AND LEGACIES
Income from Charitable Act
Gift aid
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Other income
Support cost
5.
CHARITABLE ACTIVITIES COSTS
Support cost		 Direct
Costs (see
note 6)
£
439,189		 30/9/23
£
499,576
-
499,576
30/9/23
£
843
30/9/23
£
6,453
Support
costs (see
note 7)
£
57,474		 30/9/22
£
350,432
2,587
353,019
30/9/22
£
84
30/9/22
£
7,910
Totals
£
496,663

continued...

29

Refugee Legal Support

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Direct costs are comprised of case disbursement costs (FRFE and APBI), grants paid to delivery partners and other related spend.

7. SUPPORT COSTS

Management
£
Support cost
39,689		 Governance
Finance
costs
£
£
1,232
16,553		 Totals
£
57,474

8. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES (2022) FOR THE STATEMENT OF FINANCIAL
ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
145,203
Charitable activities
Support cost
-
Investment income
84
Total
145,287		 30/9/23
£
319,938
60,292
8,173
388,403

30/9/23
10
Restricted
fund
£
207,816
7,910
-
215,726		 30/9/22
£
220,260
28,627
5,219
254,106
30/9/22
7
Total
funds
£
353,019
7,910
84
361,013		 30/9/22
£
220,260
28,627
5,219
254,106
30/9/22
7
Total
funds
£
353,019
7,910
84
361,013
361,013

10. COMPARATIVES (2022) FOR THE STATEMENT OF FINANCIAL

continued...

30

Refugee Legal Support

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

10. COMPARATIVES (2022) FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued


continued
Unrestricted
funds
£
EXPENDITURE ON
Charitable activities
Support cost
106,433
NET INCOME
38,854
RECONCILIATION OF FUNDS
Total funds brought forward
79,265
TOTAL FUNDS CARRIED
FORWARD
118,119
11.
TANGIBLE FIXED ASSETS
COST
At 1 October 2022 and
30 September 2023
DEPRECIATION
At 1 October 2022
Charge for year
At 30 September 2023
NET BOOK VALUE
At 30 September 2023
At 30 September 2022		 Restricted
fund
£
208,505
7,221
12,331
19,552		 Total
funds
£
314,938
46,075
91,596
137,671
Fixtures
and
fittings
£
1,000
438
141
579
421
562

continued...

31

Refugee Legal Support

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Taxation and social security
Other creditors		 30/9/23
£
1
5,343
129,083		 30/9/22
£
(1)
-
134,312
134,311
134,427

Total creditors consist of deferred income of £127,331 (2022: £133,129) and pension liability of £1,032 (2022: £1,183).

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund: Business Continuity
Designated: Employee & Contractual Obligations
Restricted funds
Restricted Funds
TOTAL FUNDS		 At
1.10.22
£
87,602
30,517
118,119
19,552
137,671		 Net
movement
in funds
£
(13,170)
13,427
257
9,952
10,209		 At
30.9.23
£
74,432
43,944
118,376
29,504
147,880

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Funds
Restricted funds
Restricted Funds
TOTAL FUNDS		 Incoming
resources
£
83,363
13,427
96,790
410,082
506,872		 Resources
Movement
expended
in funds
£
£
(96,533)
(13,170)
-
13,427
(96,533)
257
(400,130)
9,952
(496,663)
10,209

continued...

32

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

Refugee Legal Support

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated Funds
Fund Reserves 1
Fund Reserves 2
Restricted funds
Restricted Funds
TOTAL FUNDS
Comparative net movement in funds, included
Unrestricted funds
General fund
Designated Funds
Restricted funds
Restricted Funds
TOTAL FUNDS		 Net
At
movement
1.10.21
in funds
£
£
17,465
37,237
28,900
1,617
12,900
-
20,000
-
79,265
38,854
12,331
7,221
91,596
46,075
in the above are as follows:
Incoming
resources
£
82,443
62,844
145,287
215,726
361,013		 Transfers
between
At
funds
30.9.22
£
£
32,900
87,602
-
30,517
(12,900)
-
(20,000)
-
-
118,119
-
19,552
-
137,671
Resources
Movement
expended
in funds
£
£
(45,206)
37,237
(61,227)
1,617
(106,433)
38,854
(208,505)
7,221
(314,938)
46,075

continued...

33

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

Refugee Legal Support

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated Funds
Fund Reserves 1
Fund Reserves 2
Restricted funds
Restricted Funds
TOTAL FUNDS		 At
1.10.21
£
17,465
28,900
12,900
20,000
79,265
12,331
91,596		 Net
movement
in funds
£
24,067
15,044
-
-
39,111
17,173
56,284		 Transfers
between
funds
£
32,900
-
(12,900)
(20,000)
-
-
-		 At
30.9.23
£
74,432
43,944
-
-
118,376
29,504
147,880

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Funds
Restricted funds
Restricted Funds
TOTAL FUNDS		 Incoming
resources
£
165,806
76,271
242,077
625,808
867,885		 Resources
Movement
expended
in funds
£
£
(141,739)
24,067
(61,227)
15,044
(202,966)
39,111
(608,635)
17,173
(811,601)
56,284

continued...

34

Refugee Legal Support

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2023.

35

Refugee Legal Support

Detailed Statement of Financial Activities for the Year Ended 30 September 2023

30/9/23 30/9/22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Income from Charitable Act 499,576 350,432
Gift aid - 2,587
499,576 353,019
Investment income
Deposit account interest 843 84
Charitable activities
Other income 6,453 7,910
Total incoming resources 506,872 361,013
EXPENDITURE
Charitable activities
Wages 319,938 220,260
Social security 60,292 28,627
Pensions 8,173 5,219
Direct expenses 22,861 7,110
Interpreters fees 27,925 13,854
439,189 275,070
Support costs
Management
Training cost 2,897 4,046
Rent, Rates and water 19,501 13,374
Insurance 2,214 3,099
Telephone 1,187 871
Postage and stationery 480 182
Advertising 3,464 3,444
Travelling 3,521 2,607
Office expenses 4,580 1,710
IT and Software costs 1,845 351
39,689 29,684
Finance
Safeguarding 50 241
Carried forward 50 241

This page does not form part of the statutory financial statements

36

Refugee Legal Support

Detailed Statement of Financial Activities for the Year Ended 30 September 2023

Detailed Statement of Financial Activities
for the Year Ended 30 September 2023
30/9/23 30/9/22
£ £
Finance
Brought forward 50 241
Sundries 47 22
Bank charges 460 1,493
Health and safety 534 133
Depreciation of tangible fixed assets 141 188
1,232 2,077
Other 2
Advertising - 475
Governance costs
Consultancies, quality assurance and
accreditation costs 6,993 -
Legal and professional fees 632 314
Accountancy fees 6,792 6,136
Subscription 2,136 1,182
16,553 7,632
Total resources expended 496,663 314,938
Net income 10,209 46,075

This page does not form part of the statutory financial statements

37