REGISTERED COMPANY NUMBER: 08102411 (England and Wales)

REGISTERED CHARITY NUMBER: 1151675

ANTI TRAFFICKING AND LABOUR EXPLOITATION

UNIT (ATLEU) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2025

Page

Reference and administrative details

1

to

2

Report of the trustees

3

to

10

Report of the independent auditors

11

to

13

Statement of financial activities

14

Balance sheet

15

Cash flow statement

16

Notes to the cash flow statement

17

Notes to the financial statements

18

to

30

TRUSTEES

Pragna Patel, Chair

Thomas Syrett, Treasurer

Jenny Craig

Dr Sundari Anitha

Neela Jane Stansfield (resigned 8.12.25)

Ms P Fudakowska

Ms C E Morton

REGISTERED OFFICE

St Saviours House

39-41 Union Street

London

SE1 1SD

REGISTERED COMPANY NUMBER

08102411 (England and Wales)

REGISTERED CHARITY NUMBER

1151675

AUDITORS

Berringers LLP

Chartered Accountants

and Statutory Auditors

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

ACCOUNTANTS

ChadSan Limited

Castle House

Castle Street

Guildford

GU1 3UW

COMPANY SECRETARY

Caroline Forster

STAFF

Victoria Marks (Director)

LEGAL STAFF

Carita Thomas

Beth Mullan-Feroze

Frederic Russell

Hannah Khalifah

Irene Mezheritsky-Tsherit

Jamila Duncan-Bosu

Johanna White

Joseph Maggs

Julian Bild

Kulvinder Gill

Laura McDonald

Lindsay Cundall

Shakila Rathukankanamalage

Michaela Rodrigues

NON LEGAL STAFF

Amy Westendarp

Caroline Forster

Joana Costa

Katherine Elsayed-Ali

Kudakwashe Tayengwa

Lydia Powell

Rosemary Bacon

Ellen Bennington

BANKERS

The Co-operative Bank plc

Business Direct PO Box 250

Skelmersdale WN8 6WT

CAF Bank Ltd

25 Kings Hill Avenue, Kings Hill

West Malling

Kent ME19 4JQ

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 30 November 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

Objectives and aims

ATLEU's charity purposes as set out in the objects contained in the company's memorandum of association are to promote the interest of those who suffer or have suffered discrimination, trafficking or any other abuse of human rights, or labour, or sexual exploitation by all or any of the following means:

(a)

Providing legal advice and representation;

(b)

Relieving immediate needs whilst obtaining legal advice and representation;

(c)

Contributing to the sound administration of human rights and discrimination law by bringing appropriate legal challenges;

(d)

Commenting on current and proposed legislation;

(e)

Contributing to and carry out research into relevant issues and publishing the results to the public;

(f)

Training and educating support providers, and providers of front-line services; and

(g)

Promoting public support for relevant protections and fostering understanding of relevant issues in the UK and internationally.

In furtherance of that object but not otherwise, the trustees have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carried out its objects.

ATLEU's main objectives for the year have been to continue to provide legal representation to victims of trafficking and labour exploitation assisting them to obtain safety, recovery and redress, as well as access to legal aid; to enhance legal protections available to victims; and to increase public, government and other agencies' awareness of issues faced by them.

Charitable activities

ATLEU's core activities include:

*

the provision of a holistic legal casework service to individual victims of trafficking and modern slavery;

*

strategic litigation and policy and campaigning work to bring about change in law and policy;

*

building capacity in legal and support organisations through the provision of training, resources and second tier advice.

ATLEU's team of lawyers help victims of trafficking and modern slavery in the following ways:

*

regularise their immigration status through applications for asylum and other forms of lawful residence;

*

secure appropriate and safe accommodation to aid their recovery;

*

bring claims for unpaid wages, discrimination, harassment, unfair dismissal and false imprisonment against their traffickers, to hold them to account for the abuse and exploitation suffered;

*

bring claims against the state for failures to protect them from breaches of their Human Rights and recover compensation for the harm done;

*

seek compensation for their experience of trafficking and slavery and challenge refusals of compensation from the Criminal Injuries Compensation Authority;

*

challenge unlawful refusals of legal aid and secure their access to justice;

*

enforce judgments and tribunal awards for compensation (of up to £300,000) collaborating with City firms working pro bono;

Public benefit

ATLEU's main activities and those whom we try to help are described in greater detail above. The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charities Commission.

Volunteers

ATLEU is grateful to it's volunteers, who have helped the charity to reach its objectives during the year.

ACHIEVEMENT AND PERFORMANCE

Significant activities

ATLEU currently has 295 cases open. In this financial year, ATLEU assisted 157 survivors with legal matters, provided 625 second-tier advices, and delivered training online and in person to 724 legal advisors and support providers. We also secured £328,430 in compensation for our clients.

ATLEU holds legal aid contracts in the following five category areas: Immigration, Housing, Public Law, Claims against Public Authorities and Trafficking Compensation Claims (Miscellaneous Matter Starts).

Our casework highlights include:

*

In February, the Home Secretary agreed to amend the process by which victims of trafficking can re-enter specialist trafficking support provided under the Modern Slavery Victim Care Contract, after a judicial review brought by ATLEU. In his ruling, the judge noted the importance of a lawful assessment being undertaken prior to a decision on exit being made.

*

In September, we secured a landmark victory for our client in the Court of Appeal, which confirmed that diplomatic missions cannot hide behind state immunity to avoid employment law obligations.

*

Our CICA project paired Independent Modern Slavery Advocates at Hope for Justice with solicitors working on a pro bono basis. Since it began, eight survivors of trafficking have received over £247,400 in compensation from CICA, demonstrating the huge difference that legal support makes.

*

In April, the Court affirmed that the refusal to grant legal aid for Criminal Injuries Compensation Authority (CICA) claims to four of our clients unlawfully breaches their right to a fair hearing under Article 6 of the European Convention of Human Rights (ECHR).

*

We sent the government an official outline of the problems with the Seasonal Worker Visa in the next stage of our ongoing legal challenge to the scheme. We assert that the scheme breaches Article 4 of the European Convention on Human Rights (ECHR) which states that 'No one shall be held in slavery or servitude' and 'No one shall be required to perform forced or compulsory labour'.

During the year, in addition to representing survivors of trafficking, we have:

*

Launched our survivor-led report, 'Untapping a Power: Why employing survivors matters', reveals that people with lived experience of trafficking, modern slavery and migration are underrepresented in the sector's workforce. They face barriers such as being denied the right to work and lengthy delays in the trafficking, immigration and asylum systems. This led to the creation of our Rise and Lead Fellowship to help people with lived experience to move into employment in the anti trafficking and advice sectors; to better understand what the barriers are to their employment; and how to help them to overcome these.

*

Campaigned against the Borders, Security, Asylum and Immigration bill, both individually and jointly with sector members. The Bill, now an Act, will disqualify more victims from receiving support and safety on the basis of convictions that may have been committed under coercion.

*

Supported a member of ATLEU's lived experience group, the Changemakers, to share the problems they faced as someone with lived experience of human trafficking at a dedicated event at Blackstone Chambers in March. Our Changemaker spoke about the changes needed to create a fairer, more compassionate and efficient system to protect people from exploitation.

*

Provided a statement in support of a legal challenge to the government's new proposals to deny UK citizenship to those who arrive here illegally which will impact a large number of survivors of trafficking.

*

Produced a joint report with The Helen Bamber Foundation and EPCAT UK 'Road to Nowhere: The impact of insecure immigration status of survivors of trafficking'. This highlighted that in 2024, only 4% of survivors were granted permission to stay, and 40% of adults granted leave received less than 12 months.

*

Responded to the Prime Minister's hostile and divisive language about migrants when announcing the Immigration White Paper in May, and with Anti-Slavery International, mobilised 32 organisations to sign a joint open letter urging dignity for all, with a statement from ATLEU's Changemakers.

*

Submitted evidence to the Ministry of Justice's consultation on Civil Legal Aid, both individually and by leading a joint response with 16 other sector members. We highlighted the barriers survivors face when accessing legal advice and recommended a more appropriate funding model for trafficking and modern slavery cases. We also responded to the Justice Committee's Access to Justice Inquiry in September stating that the legal advice crisis for survivors of trafficking and modern slavery is a direct consequence of flaws in legal aid funding and structure.

*

Raised our concerns with a variety of government departments, as a founding member of the Seasonal Worker Interest Group, including our response to the 'Employer Pays Principle Feasibility Study within the Horticulture Value Chain' and the Director of Labour Market Enforcement (ODLME)'s Labour Market Enforcement Strategy 2025/26 call for evidence.

*

Published a guide to helping survivors of modern slavery who are in the asylum system, in June, in partnership with the British Red Cross and the Asylum Appeals Support Project. It explains the support that exists for a survivor of modern slavery, how to access it, and how this interacts with the asylum support system.

*

Trained 155 support providers and legal advisors online from 50 different organisations this year. We delivered 12 bespoke training courses to organisations including ECPAT, Refugee Action, Unseen and the Refugee Council, reaching over 320 attendees. We also ran ATLAW, our intensive training and mentoring programme for 40 lawyers and legal advisors. We gained 75 new members to ATHUB, our online information and training resource, bringing the total to 844 active users.

*

Managed the Lived Experience Coalition, which has grown to over 30 members including survivor activists; survivor-led organisations; advice and statutory services; Modern Slavery Victim Care Contract providers and researchers. The group advised the Joint Committee on Human Rights on how to improve their lived experience inclusive practices for future select committee inquiries.

*

Continued to convene the Trafficking Compensation Action Group (TCAG) in partnership with 7 Bedford Row and Cloisters Chambers, which brings together practitioners who conduct trafficking and modern slavery compensation claims. In September, a former client spoke about her experience of bringing a compensation claim to the group, which now has over 250 members.

*

Launched our survivor-led report, Untapping a Power: Why employing survivors matters, reveals that people with lived experience of trafficking, modern slavery and migration are underrepresented in the sector's workforce. They face barriers such as being denied the right to work and lengthy delays in the trafficking, immigration and asylum systems. This led to the creation of our Rise and Lead Fellowship to help people with lived experience to move into employment in the anti trafficking and advice sectors; to better understand what the barriers are to their employment; and how to help them to overcome these.

FINANCIAL REVIEW

Financial position

During the year, the legal income decreased from £279,125 to £265,323 and grants increased from £582,602 to £657,337. At the end of the year, the unrestricted funds of the charity stood at £668,038 (2024: £736,928) a decrease of £68,032.

Reserves policy

The trustees' policy is to build up sufficient unrestricted cash reserves (excluding unrealised Work in Progress

of £341,827) to cover operations for a period of between 3 to 6 months, to ensure that ATLEU can continue:

- to deal with day to day fluctuations in income and expenditure.

- to cover time lags in recovering disbursements paid in advance of repayment by the Legal Aid Agency.

- to operate for between 3 to 6 months in emergency situations that may arise from time to time.

- to allow contingency for inflation and longer-term commitments in excess of three months that need to

be accounted for e.g. rent and other leases.

FUTURE PLANS

ATLEU's priorities for the current year are to:

*

To provide a model of high quality holistic legal support to survivors of human traffickingand exploitation

*

To tackle systemic injustice through strategic litigation and pursuing policy change

*

To build survivor leadership and influence within ATLEU and across the sector

*

To strengthen the capacity of advice, frontline and community organisations to meet theneeds of survivors

*

To invest in and support our people to ensure we are effective and sustainable.

These priorities have been agreed in ATLEU's new five year Strategic Plan (2025 - 2030) which sets out our organisational priorities for the next five years, why these priorities are important, what we hope to achieve, how we will do it and how we will measure our success.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

It was registered with the Charity Commission on 18 April 2013. It is governed by its memorandum and articles of association and the policies made from time to time by the Board of Trustees.

The Articles and policies refer to the trustees as both trustees and directors as is their position in relation to charity and company law respectively.

We are reviewing our current Articles with pro bono support from Herbert Smith Freehills. The revised Articles will be finalised and ready for agreement at a board meeting in July 2025.

Recruitment and appointment of new trustees

Trustees are appointed on the basis of their expertise in a particular field. Appointments aim to achieve a balance of needed expertise and experience.

Organisational structure

The charity is governed by a board of Trustees which is responsible for formulating the strategies and policies of the charity including the approval of budgets and the annual accounts. The Board delegates the day to day running of the charity to a Director.

The Board of Trustees are also the Directors of the company. All members of the Board give their time voluntarily and receive no benefits from the charity.

Induction and training of new trustees

A comprehensive induction pack is provided to all new trustees alongside a letter of appointment and role outline. The recruitment process includes potential candidates meeting with the Director and meetings with other members of staff form part of the induction process.

Key management remuneration

The average number of full-time equivalent employees during the year was 19.

ATLEU considers its key management personnel to be the Director whose remuneration has been disclosed in notes to the accounts under Staff costs.

Related parties

Saltworks (Law) CIC is a community interest company which was incorporated in August 2015 and registered as a Community Interest Company in October 2016. ATLEU is the sole member and shareholder of Saltworks (Law) CIC. Saltworks was established as a fee-charging law firm. All Saltworks' profits are re-invested into ATLEU to support the charity's work with survivors of trafficking.

Saltworks has to date developed its client base through word of mouth, referrals through former ATLEU clients and through ATLEU's lawyers' reputations and contacts. Over the next five years it seeks to grow its client base and its revenue so that it can provide ATLEU with a significant income stream and contribute to the charity's future sustainability.

Risk management

The Trustees consider the principal risks to be:

*

Current government and hostile political climate is leading to changes in law and policy which significantly reduce protections for beneficiaries and makes it difficult to influence and engage with the government on policy and campaigning. Significant capacity is taken up on reactive rather than proactive work.

*

Ongoing adverse policy environment has a long term and more detrimental impact on ATLEU's client base. While the longer term impact is still difficult to predict at present, ATLEU's clients are among the most vulnerable in society and likely to struggle to access secure accommodation, health services and justice and remain at risk of detention and removal. The impact of the economic downturn is only likely to increase these inequalities and expose survivors to increased risk of exploitation;

*

Loss of legal aid contract / significant reduction in income because of loss of a contract category, type of work or failure of LAA systems. Recent legislation and current political landscape could lead to curtailment of legal aid for immigration work. Changes to Legal Aid policy, reduced casework or difficulties in claiming for existing work may cause a reduction in income from Legal Aid contracts.

*

Challenging grant funding environment with increased competition for funds and reduced availability of funds. Increased requirement from funders for improved outcomes data. Need to diversify our sources of funding.

*

ATLEU has inadequate reserves to help it meet any cashflow issues should they arise.

*

ATLEU fails to recruit and retain sufficiently experienced and skilled staff due to a changing labour market that brings ongoing issues with recruitment of both legal and other personnel. The likelihood of this is increasing as recruitment of advisors is now affecting all legal advice organisations.

Mitigation of these risks includes:

*

Policy Manager leads on ATLEU's work with other groups and organisations on key issues and legislative changes affecting beneficiaries. This work helps the legal team to stay abreast of changes in law/policy, enabling them to challenge these changes which undermine protection for survivors and to identify strategic challenges.

*

Survivor Activism and Engagement Manager is in post and our lived experience group is now informing many areas of ATLEU's work to ensure that client's and survivors needs are met. We are also actively engaging with legislative and policy changes to anticipate the potential effects on ATLEU's client base and their ability to access advice. The lived experience group is established and induction programme is complete.

ATLEU continues to develop alternative funding streams to offer services that do not rely on legal aid

income and to focus on categories of legal aid which are at greatest risk. Legal aid income is split between certificated and controlled work and across four categories of law which helps to spread the financial risk.

*

ATLEU has strong relationships with existing funders and seeks to achieve long-term funding relationships. Having a Philanthropy Manager in place improves our capacity to ensure we can report in a timely and efficient manner. Our fundraising strategy includes applying for multi-year grants and targeting diverse sources - trusts, foundations and corporates.

*

ATLEU has financial controls and policies to ensure good financial management and oversight. Bookkeepers produce monthly management accounts and our Head of Operations prepares regular cashflow forecasts for the board to review. Independent examiners are instructed annually and ATLEU has a policy to maintain between 3 to 6 months operating expenses in reserves.

*

ATLEU contracts of employment incorporate a notice period sufficient to allow for recruitment and handover. Our Head of Legal Practice oversees all casework and all data are held in a shared drive, on bespoke software or in the office - none is stored locally. Senior leadership regularly review our salary framework and other benefits and support for wellbeing to improve retention and recruitment of staff.

Beyond these controls, the trustees cannot see how systems and controls can be put in place to further reduce these risks.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Anti Trafficking And Labour Exploitation Unit (Atleu) Limited for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Berringers LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 14 August 2026 and signed on its behalf by:

Pragna Patel, - Trustee

Opinion

We have audited the financial statements of Anti Trafficking And Labour Exploitation Unit (Atleu) Limited (the 'charitable company') for the year ended 30 November 2025 which comprise the Statement of financial activities, the Balance sheet, the Cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 30 November 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic report or in preparing the Report of the trustees.

Responsibilities of trustees

As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the independent auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and error, we considered the following:

- the nature of the industry, control environment and business performance;

- results of our enquiries to management about their own assessment of the risks of fraud and error;

- the matters discussed among the audit engagement team regarding how and where fraud may occur in the financial statements and any potential indicators of fraud.

Our procedures to respond to risk include the following:

- reviewing the financial statement disclosures and testing to supporting documentation;

- performing analytical procedures to identify any unusual or unexpected areas that may indicate risks of material misstatement due to fraud or error;

- addressing the risk of fraud and error through management override of controls, testing the appropriateness of journals, assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Ricky Hutson BSc FCCA ACA (Senior Statutory Auditor)

for and on behalf of Berringers LLP

Chartered Accountants

and Statutory Auditors

3rd Floor, Imperial House

21 - 25 North Street

Bromley

Kent

BR1 1SD

14 August 2026

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

29,944

-

29,944

15,735

Charitable activities

4

Legal advice services

398,736

531,664

930,400

1,038,299

Investment income

3

5,060

-

5,060

3,960

Total

433,740

531,664

965,404

1,057,994

EXPENDITURE ON

Charitable activities

5

Legal advice services

368,080

531,664

899,744

759,346

Support costs

134,550

-

134,550

142,913

Total

502,630

531,664

1,034,294

902,259

NET INCOME/(EXPENDITURE)

(68,890

)

-

(68,890

)

155,735

RECONCILIATION OF FUNDS

Total funds brought forward

736,928

-

736,928

581,193

TOTAL FUNDS CARRIED FORWARD

668,038

-

668,038

736,928

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

14

2,490

3,679

6,169

7,202

Investments

15

1

-

1

1

2,491

3,679

6,170

7,203

CURRENT ASSETS

Work-in-Progress

16

345,506

(3,679

)

341,827

350,456

Debtors

17

39,915

-

39,915

46,003

Cash at bank and in hand

493,294

-

493,294

423,469

878,715

(3,679

)

875,036

819,928

CREDITORS

Amounts falling due within one year

18

(213,168

)

-

(213,168

)

(90,203

)

NET CURRENT ASSETS

665,547

(3,679

)

661,868

729,725

TOTAL ASSETS LESS CURRENT LIABILITIES

668,038

-

668,038

736,928

NET ASSETS

668,038

-

668,038

736,928

FUNDS

19

Unrestricted funds

668,038

736,928

TOTAL FUNDS

668,038

736,928

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 14 August 2026 and were signed on its behalf by:

Pragna Patel, - Trustee

Cash flows from operating activities

Cash generated from operations

1

70,091

4,140

Net cash provided by operating activities

70,091

4,140

Cash flows from investing activities

Purchase of tangible fixed assets

(5,326

)

(6,106

)

Interest received

5,060

3,960

Net cash used in investing activities

(266

)

(2,146

)

Change in cash and cash equivalents in the reporting period

69,825

1,994

Cash and cash equivalents at the beginning of the reporting period

423,469

421,475

Cash and cash equivalents at the end of the reporting period

493,294

423,469

1.	RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

£

Net (expenditure)/income for the reporting period (as per the Statement of financial activities)

(68,890

)

155,735

Adjustments for:

Depreciation charges

6,359

8,056

Interest received

(5,060

)

(3,960

)

Decrease/(increase) in work-in-progress

8,629

(149,822

)

Decrease in debtors

6,089

12,765

Increase/(decrease) in creditors

122,964

(18,634

)

Net cash provided by operations

70,091

4,140

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.12.24

Cash flow

At 30.11.25

£

£

£

Net cash

Cash at bank and in hand

423,469

69,825

493,294

423,469

69,825

493,294

Total

423,469

69,825

493,294

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at costs less any accumulated amortisation and any accumulated impairment losses.

Website costs are amortised over the period during which the benefit is expected to occur.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Work in progress

Work in progress is recognised at the point when the outcome of the rendering of services can be estimated reliably. Work in progress comprises of legal services provided by reference to the stage of completion at the end of the reporting period.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

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

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

29,944

15,735

3.	INVESTMENT INCOME

2025

2024

£

£

Bank interest

5,060

3,960

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Opening work in progress

Legal advice services

(350,456

)

(200,634

)

Legal services income

Legal advice services

265,323

279,125

Closing work in progress

Legal advice services

341,827

350,456

Grants

Legal advice services

657,337

582,602

Training

Legal advice services

16,369

26,750

930,400

1,038,299

Grants received, included in the above, are as follows:

2025

2024

£

£

Trust for London

10,000

33,333

The Legal Education Foundation

33,000

95,883

Esmee Fairbairn Foundation

78,333

68,333

Access to Justice Foundation

100,000

150,000

Baring Foundation

2,340

-

Samworth Foundation

75,000

75,000

Other grants

50,000

10,750

A B Charitable Trust

30,000

34,000

Maingot Charitable Trust

15,000

15,000

Society of the Holy Child Jesus

15,000

-

Immigration Law Practitioners' Association

-

5,033

London Legal Support Trust

15,014

10,220

The Roddick Foundation

25,000

26,000

City Bridge Trust

-

21,050

John Ellerman Foundation

37,000

38,000

Bromley Trust

20,000

-

Carried forward

505,687

582,602