Registered charity number 1195999 Lesbian Immigration Support Group Trustees, Report and Financial Statements for the year ended 31 March 2025 Lesbian Immigration Support Group Report and Financial Statements Contents Page Report of the trustees 14 Referen￿ and administrative information Independent examinerfs report Statement of financial activities Balance sheet Notes forming part of the financial statements 9-11 LESBIAN IMMIGRATION SUPPORT GROUP c/0 The Pankhurst Centre, 60-62 Nelson Street. Manchester M13 9WP -manchester ahoo.co.uk LISG Report of the trustees for the year ended 31st March 2025 The trustees present their annual report and financial statements of the charity for the period ended 31$1 March 2025. The financial statements have been prepared in accordance with the accounting policie5 set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published IFRS 1021 (effective 1 January 2019). Objectivès and activities The purpose of the charity is to support lesbian and bisexual asylum seekers and refugees. The main activities are: Holding monthly support group meetings. ii. Raising funds and inviting contributions to finance the work of the Group. iii. Providing practical support lo those members seeking asylum as appropriate, including accompanying members to immigration tribunals, collecting signatories for anti- deportation petitions, writing letters to support member's asylum claims. iv. Signposting members on to other service providers for support on issues outside the scope of the Group's remit. Organising social activities and trips for the Group members. vi. Publicising the work of the Group including liaising with other organisations offering services to the LGBT community, or asylum seekers and refugees. A review of our achievements and performance: How our activities delivered public benefit We were able to continue lo build up the group's activities during this period. Unfortunately, several long-standing volunteers and trustees were affected by illness and personal circumstances, so we need to recruit and train new ones. Monthly face-to-face members, meetings remained the bedrock of our activities. Funded By LUSH FRESH EDGE FOREVIR MANCHESTIR The Clothmakers ROSA 6 COMMUNITY FU The Valleysisters LESBIAN IMMIGRATION SUPPORT GROUP c/0 The Pankhurst Centre, 60-62 Nelson Street. Manchester M13 9WP -manchester ahoo.co.uk LISG Report of the trustees for the year ended 31st March 2025 In spite of these difficulties, we continued to support members through the asylum process, both individually and as a group. Subsistence payments and shopping vouchers continued lo be provided. Financial review We were successful in obtaining a significant grant from the Smallwood Trust Women's Urgent Support Fund over three years. This means thal we can continue and increase our core work of supporting members going through the asylum system. We were able to provide them with supermarket vouchers to buy food, and some social activities, as well as making the regular subsistence payments to those without recourse lo public funds. In addition, we supported our members to attend a three-day conference in Glasgow. A fundraising event, as well as regular donations from individual supporters also contributed to a financially successful year. The latter will no doubt continue into the coming year, but further grant funding needs to be found as well. Investment powers and policy Mosl of the Charity's funds are to be spent in the short term so the opportunities for longer temi investment are limited. The Charity aims to maintain an adequate level of resetves to ensure it can continue lo provide the services of the group. Reserves policy and going concern The balance held in unrestricted reserves at 31 $1 March 2025 was £22,202, which all are free reserves. The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure. The Trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The Charity's main source of income is grants. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. Funded By LUSH FRESH EDGE FOREVIR MANCHESTIR The Clothmakers ROSA 6 COMMUNITY FU The Valleysisters LESBIAN IMMIGRATION SUPPORT GROUP c/0 The Pankhurst Centre, 60-62 Nelson Street. Manchester M13 9WP -manchester ahoo.co.uk LISG Report of the trustees for the year ended 31st March 2025 Risk management The trustees have conducted a review of the major risks to which the Charity is exposed and Systems have been established to mitigate those risks. Internal control risks are minimised by the implementation of authorisation procedures for all transactions and projects. Procedures are in place to ensure compliance with health and safety requirements of volunteers and visitors. Plans for Future Periods The main objectives for 202&26 are.. Develop the monthly meeting which is at the core of our work Further volunteer recruitment and training Build social activities and support for our members Structure, governance and management The Charity is a registered Charity and is constituted under a trust deed dated 6 March 2021 and amended on 20 September 2021. Appointment of trustees Jane Traies and Pr05sy Kakooza continued as trustees. They had been recruited by an appeal to the LISG supporters, network. However, going forward we hope to be able to develop our links with FILIA, a much larger charity. Trustee induction and training The trustees appointed al Ihe AGM all had previous knowledge andlor experien￿ oflhe way LISG works, so needed minimal induction. Funded By LUSH FRESH EDGE FOREVIR MANCHESTIR The Clothmakers ROSA 6 COMMUNITY FU The Valleysisters LESBIAN IMMIGRATION SUPPORT GROUP c/0 The Pankhurst Centre, 60-62 Nelson Street. Manchester M13 9WP -manchester ahoo.co.uk LISG Report of the trustees for the year ended 31st March 2025 Trustees, responsibilities in relation to the financial statements The Charity Trustees are responsible for preparing a Trustees, Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Charity Trustees to prepare Financial Statements for each year which give a true and fair view of the state of affairs of the Charity and of Ihe incoming reSoUr￿S and application of resources, of the Charily for that period. In preparing the Financial Statements, the Trustees are required to.. Select suitable accounting principles and then apply them consistently., Observe the methods and principles in the applicable Charities SORP., Make judgments and estimates that are reasonable and prudent., State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statemenls., Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the Charily and lo enable them to ensure that the Financial Statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trusl deed. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees on 2 February 2026 and signed on their behalf by.. Prossy Kakooza CHAIR Funded By LUSH FRESH EDGE FOREVIR MANCHESTIR The Clothmakers ROSA 6 COMMUNITY FU The Valleysisters Lesbian Immigration Support Group Reference and Administrative Detsils of the Charity. its Trustees and Advisers For the year ended 31 March 2025 Charity registration number.. 1195999 Working name LISG OPe￿tIonal address". clo The Proud Trust 49-51 Sidney Street Manchester M17HB Trustees Prossy Kakooza Dr Jane Traies Chair Independent Examiner Frank McDowell FMAAT FJM Accountancy Limited 23 Shackleton Court 2 Maritime Quay London E14 3QF Bankers HSBC Bank plc 24 St Ann's Square Manchester Skelmersdale M2 7HD Lesbian Immigratlon Support Gmup Independont Examine￿$ report Independent exarnineffs report to the Trustees of Lesbian Immlgration Support Group I report to the charitv Iruslees on my examinalion of the accoijntq nf thg Tnist fortho y•ar snded 31 Mgreh 2025. ResponslbllitI￿ and basls of report As ihe cnarrty Iruslees of the Trust you are rasponsible for tho preparation of the ￿¢¢￿ntS in accordance with the requirements of th¢ Charities Act 2011 ￿he AGVI. I rewrt in i¢specL vf tny examlnatlon of the TTUSt's accounts ¢arri8d out under ￿tion 145 of the Act. In carrying out my examination I have folltrwgd sll applicable Dir¢¢tion# given by the Charty Commission un¢Jer Sec￿"￿17 14513)Ib> of the 2011 Act. Ind&pond•nt gxamln•P$ Statoment I have completed my examination. I confirm that no material m*rs hav• comg to my attgnlion in connoction with the examination giving me cause to believe that in any matertal re$peGt'. 1. aGcountlng [￿OrdS wwe not kept a5 required by s￿b"On 130 of thBActr. or 2. the acc£Junls do not accor(1 Mth those records. l confimi thaL there are no ￿her maners to which your attention should be drawn to ena)le a proper understanding of IhÈ arr.ount# lo be rèach￿. ¥ufvui Frank James McDowell FMAAT FJM Arcoiinlancy Limrtod 23 Shackleton Court 2 Marrtimè Quay London E143QF Date". 3 FfrbruaFy 2Q2fj f/J Lesbian Immigration Support Group Balance Sheet as at 31 March 2025 Notes 2025 2024 Current assets Cash al bank and in hand 26,022 21,926 Creditors: amounts falling due within one year 2,820 2,460 Net current assets 23,202 19,466 Net assets 23,202 19,466 Funds Unrestricted funds 23,202 19,466 Restricted funds Total funds 23,202 19,466 The financial statements were approved by the Iruslees and signed on their behalf on 2 February 2026. Prossy Kakooza Trustee and Chair Lesbian Immigration Support Group Notes to the Accounts For the year ended 31 March 2025 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consislenlly throughout the year. Basls of aecountlng The accounts (financial stalementsl have been prepared under the historical cost convenb'on with items recognised al cost or transaction value unless otherwise slated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice". Accounting and Reporting by Charities preparing their accounts In accordance with the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland {FRS 102) (effective 1 January 20191, and the Charities Act 2011. Funds structure and accounting Reslricled donations are available for the charitys use only in accordance with the terms under which, and for the purposes which, the funds were donated lo the charity. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. The nature and purpose of each fund is set out in Note 7. Income recogniTtion All Income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied lo particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of fi'nancial activities when receivable. Expenditure recognition Expenditure is recognised on an accrual basis as a liability is inCur￿d. Expenditure includes VAT which cannot be recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services for its beneficiaries. 11 includes both costs that can be allocated directly lo such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity. All costs are allocated belween the expenditure categories of the statement of financial activities on a basis designed lo reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor area or estimated usage, as set out in Note 3. Tangible fixed assets All assets with a cost of less than £500 are expensed. Lesbian Immigration Support Group Notes to the Accounts For the year ended 31 March 2025 Donations received 2025 Total Unrestricted 2024 Total Unrestricted Restricted Restricted Donations 26,004 26,004 23,694 23,694 26,004 26,004 23,694 23,694 3 Charitable expenditure- supporting lesbian and bisexual asylum seekers and refugees Basis of allocation Supporting Govemance beneficiaries costs 2025 Total 2024 Total Costs allocated directly to activities Housing grants 5,570 5,570 5,700 Support costs allocated to activities Operations, meetings and events Insurance Travel and subsislen Software and IT costs Bookkeeping Miscellaneous Usage Usage Usage Usage Usage Usage 4,734 4,734 5,699 88 6,779 621 600 60 9,027 1,916 600 61 9,027 1,916 600 61 Governance costs.. Independent examination 360 360 360 Total expenditure 21,908 360 22,268 19,907 £Nil12024.' £4401 of expenditure in the year was mel from reslricled funds. 4 Taxation As a registered charity, Lesbian Immigration Supprol Group is exempt from lax on income and gains falling within Part 10 of the Income Tax Act 2007 to the exlenl that these are applied lo ils charitable objects. No tsx charges have arisen in the charity. S Creditors- amounts falling due within one year 2025 2024 Accrued expenses 2,820 2,460 10 Lesbian Immigration Support Group Notes to the Accounts For the year ended 31 March 2025 Analysis of net assets between funds 2025 Total Unrestricted 2024 Total Unrestricted Restricted Restricted Current assets Current liabilities 26,022 12,8201 26,022 12,8201 21,486 12,4601 440 21,926 12,4601 23,202 23,202 19,026 440 19,466 Movement In funds At1 April Expend- iture At31 March Income Transfers Current year Unrestricted funds: General funds 19,466 26,004 122,2681 23,202 Restricted funds Restricted donations Total funds 19,466 26,004 122,2681 23,202 Prior year Unrestricted funds: General funds 15,239 23,694 119,4671 19,466 Restricted funds Reslricled donations 440 14401 Total funds 15,679 23,694 119,9071 19,466 Restricted funds Restricted donations To enable members to attend events. 8 Transactions with related parties One12024.' onel trustee made donab'ons to the charity of £600 during the year12024 £1,1001- No12024'. one) trustees reclaimed meeting travel expenses during the year12024 £3501. 11