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← Derman - For The Well-Being Of The Kurdish And Turkish Communities

2024-03-31-accounts

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

Charity registration number 1054792

Company registration number 02910220 (England and Wales)

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr Adam Forman Dr Elena Alexandrou (Resigned 7[th] November 2023) Adem Celik Dr Zerrin Atakan Ziya Adnan Kadriye Ali Secretary Nurullah Turan (Appointed 3[rd] June 2024) Charity number 1054792 Company number 02910220 Registered office The Basement 66 New North Road London N1 6TG Independent examiner M J Bushell Audit LLP 8 High Street Brentwood Essex CM14 4AB

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

CONTENTS

Page
Trustees report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 20

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's [governing document], the Companies Act 2006 and "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

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake.

Achievements and performance

We continued to be a much-needed health and wellbeing services for Turkish and Kurdish communities. Despite the continued consequences of the cost of living crisis and the devastating earthquake tragedy in Turkey which still has a big effect on our communities here in North London especially. Our staff and volunteers worked vigorously to respond to the needs and demands from our communities to help and support them during all these difficult times.

Derman has also continued to expand the core services in line with its mission and vision in this challenging environment. We have been resilient and devoted to the needs of our service users and continued working closely with other agencies, funders, and our partner organizations.

We have made significant progress in meeting our key priorities in the last year on the following:

Person Centered Service Provision

All Derman services are integrated to tackle people’s mental, physical, social, financial and emotional problems.

Despite the difficulties and challenges, cost of living crisis and the effects of the tragic earthquake in Turkey on our service users and community here in London; we delivered our three main services with a holistic

person centered approach for the Kurdish and Turkish communities to greatly improve the quality of life and to promote wellbeing.

Derman currently offers holistic care through the following: Mental Health, Health Advocacy and Advice services.

Derman’s Mental Health services provide a wide range of psychological treatment interventions for Turkish, Kurdish, and Cypriot Turkish adults with common mental health problems who have a low to moderate level of need.

672 people were referred to the service and 647 eligible clients benefitted from the services. Our Bilingual Counselling Service is a unique organisation. Accredited by the British Association of Counselling and Psychotherapy (BACP), as well as being an IAPT compliant organization since 2016. These are the benchmarks for high quality service delivery by Derman.

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

We provided our mental health services under five different projects during 2023-24 financial year:

City & Hackney Mental Health Wellbeing Network: We offered different group therapies/activities through this project during 2023-24: Dementia Prevention, pain management, walk and talk, handcraft, PTSD stabilisation, Trauma informed yoga, delf help for depression, film discussion and taste of life groups

Derman has been part of City and Hackney Wellbeing Network since 2015. The Network mostly offers a range of group activities and limited one to one counselling which aimed to improve emotional wellbeing, provide recovery skills to recover, live independently, and to manage their mental and physical well-being.

IAPT (Improving Access to Psychological Therapies): Outcomes for IAPT service showed that people accessing talking therapies showed significant recovery rates using both the PHQ9 measure of depression and the GAD7 measure of anxiety. Derman IAPT recovery rate was 60% in 2023-24, exceeding our target recovery rate of 50%.

Our service has been IAPT compliant since 2016 and delivering culturally appropriate psychological therapies for Turkish, Kurdish and Turkish Cypriot communities funded By NHS North East London Clinical Commissioning Group (NEL CCG).

Counselling on Gambling: This was a partnership service with GamCare to help overcome gambling problems in Turkish, Kurdish and Turkish Cypriot communities in London. Due to certain complications, we made the decision to terminate the contract for our gambling service ahead of schedule. This measure is necessary to address the issues encountered and to ensure compliance with our operational standards.

Family Intervention Project: We continued to provide this service during 2023-24 in partnership with Minik Kardes and Imece. ~~,~~ funded by the Big Lottery; for Turkish, Kurdish and Turkish Cypriot families across north London. This project involves working with the whole family to provide a tailored response to families’ specific needs. Family therapy service funding was secured for another 2 years with much increased capacity (1.5 posts) as well as adding half a post for an advice worker. The service has been available for the Turkish/Kurdish Communities in all North London boroughs from May 2023.

Since May 2023, our Family Therapy Service has been available to the Turkish and Kurdish communities across all North London boroughs. Over the past year, we have successfully supported numerous individuals and families through our counselling and advice services. The increased capacity will enable us to continue and enhance our support for these communities.

We are committed to providing high-quality family therapy and advice services and look forward to continuing this vital work.

Community Connector: The programme is funded by East London NHS Foundation Trust and managed by City and Hackney Mind. Derman has been the part of this mental health transformation programme based multi-disciplinary neighbourhood team to support people with mental health issues to link to their communities, developing a personalised programme of health and wellbeing activities through the community connectors in the last three years.

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The Bilingual Health Advocacy Service

During 2023-24, despite all the challenges and difficulties-GPs’ way of working is changing all the time. E- consult/online/telephone contact is not our way of working. Our client group benefit fully direct contact. Our health advocacy team provided service to 2,215 individuals at 12 different GP surgeries. This resulted in 6,892 contacts (face to face and through 3-way (doctor/patient/advocate) telephone consultations remotely or from the GP surgery).

This service provides access routes to health and social care services for Kurdish, Turkish, Cypriot and Eastern European Turkish people who are registered with a Hackney GP and/or reside in City & Hackney since 1991. The aim of our health advocacy service is to facilitate face to face or telephone communication between health professionals and service users by bridging the language and cultural barrier to assist patients in achieving better access to their local health and social care services.

The most common complaints and conditions presented in 2023-24 financial year were as follows:

The Welfare Advice Service

During 2023-24, 506 clients/individuals benefited from the service and we made 2211 total contacts with service users ,865 telephone contacts 1346 have been face to face contacts with those clients to deal with their enquiries. The Welfare Advice service managed to secure around £167,028 in benefits for our service users during the financial year.

We provided a high- quality professional welfare advice service in partnership with Citizen Advice Bureau (CAB), Hackney Council, Hackney foodbank and other members of Advice network in Hackney to Kurdish/Turkish and Turkish Cypriot communities. It makes a real difference to service users’ and their families’ and is vital to reduce poverty. We supported them to tackle some of the issues that underpin the social determinants of health. Areas of support for our communities include welfare benefits, debt and housing. The demand for this service continues to be higher than our resources allow us to meet.

Strategic work

We have made significant progress in meeting our strategic priorities in the last year.

Our Business Plan 2022-27 has been published

.

We have worked hard to achieve our business plan objectives. We hired a Business Development Manager, updated our website, and increased our social media activity to reach younger generations and the LGBTQ+ community through open access groups. We also launched welfare services in Pymmes Park, Edmonton, and secured an agreement with Forest Road MSK, establishing a strong foundation for service provision in the Enfield area. These efforts have significantly advanced our mission and expanded our reach.

AQS-Advice quality mark application was submitted in March 2023. Our application was successful

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

and we were awarded the AQS for welfare benefits, housing, disability, older people and consumer and general contract on 16/06/2023 and is valid till 2025. We aim to use this standard to help with funding applications.

Staff Welfare

Derman continued offering professional, practical and emotional help and support for all its staff through the Employee Assistance Programme provided by Education Support Partnership. We arranged multiple staff means and a staff day outing to an escape room in March 2024, to work on team building during the 2023-24 financial year.

Service Evaluation

We regularly collect feedback from our clients and professionals we work with:

All of Derman’s services collect general descriptive data routinely throughout the year on demographics, referrals, client and contact numbers. We received a fantastic range of opinions and comments from service users. We ascertain feedback from service users via the general feedback questionnaire and complete necessary monitoring forms and reports for funders.

Outcomes reported for our Improving Access to Psychological Therapies (IAPT) service showed that people accessing talking therapies recorded reliable recovery using both the PHQ9 measure of depression and the GAD7 measure of anxiety. Derman’s IAPT service recovery rate was 60% in 2023-24, exceeding our target recovery rate of 50%.

Service User, Male 23 : “When I applied to Derman for counselling, I was unsure that if their staff could be helpful to my problems. I thought that Derman did not focus on young people‛ problems. However, I was new in this country and had limited English. I still preferred to have counselling in my mother tongue. After having counselling, my thoughts completely changed about Derman. My therapist helped me to feel more confident with my sexual identity, understand myself with my relations with others and have an easier adaptation process to London.”

GP, Hackney said : “The health advocates are extremely helpful and always willing to help; sometimes staying beyond their used rushed time to help interpret. They play an important role in advocating for patients but also managing their expectations. They are helpful and invaluable interface between clinicians and patients particularly when there are cultural differences. My commendations to all advocates.”

Case Study: Mrs A’s story, Female-45: Mrs. A, a Turkish-speaking individual living outside Central London, sought help for her gambling addiction, feeling isolated and unsupported due to language barriers and an abusive relationship with her husband. We provided telephone sessions during his absence, ensuring confidentiality and her safety. Through therapy, we identified triggers for her gambling, stemming from loneliness and financial insecurity exacerbated by her husband's control. Mrs. A sought escape and financial independence through gambling but faced mounting debts. With our support, she initiated self-exclusion from betting shops, established a debt repayment plan, and regained her confidence. Three months later, she remained gamble-free, expressing satisfaction with her progress. This case highlights the importance of tailored support for marginalized individuals facing complex challenges like addiction and abuse.

Risk Management

The trustees have a risk management strategy which comprises of:

Seven of the key risks identified and their actions for Derman for the year ended 31st March 2023 were:

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

  1. Risk: Overwhelming demands to Derman services from our communities due to our expansion into other boroughs, long term effects of the pandemic, cost of living crisis and the effects of earthquake tragedy in Turkey on our service users here in London on their mental and physical health.

Mitigation: Develop a response plan by working closely with NHS/Council and all the other funding bodies to maximise the funding to increase the capacity of service provision, especially for welfare advice and mental health services, to deal with the demand; regularly update and evaluate Derman Business Continuity Plan

  1. Risk : Staff retention and keeping the GP venues for our service provision post pandemic

Mitigation: Make plans for more staff welfare / team building activities / salary increments close to inflation figures. Working closely with GPs using all available venues for the service provision.

  1. Risk: Volatility and decrease of voluntary income resulting from recession, high inflations and streamlining the services. Mitigation: Strong messaging of the needs of the people Derman supports.

  2. Risk: Continuing impact of budget cuts on the statutory income exacerbating the shortage of funding Mitigation: Sustain open dialogue with local authorities and NHS and continually review new funding opportunities.

  3. Risk: Reputational risks associated with a serious incident involving people we support e.g., safeguarding, accidents.

  4. Mitigation: Education and maintenance of awareness of safeguarding and whistleblowing at all levels of Derman. Rigorous training in health and safety for all our workforce and comprehensive risk assessments for all people we support.

  5. Risk: Increase in payments in arrears as a result of payment by activities and payment by results. Mitigation: Derman will increase the reserves to respond to the new type of contracts.

  6. Risk : With the uncertain economic environment there are challenges to making a long-term strategy: Mitigation: we are working on updating the strategic plan to meet our aims in the current climate.

Reserves Policy

The trustees review the organisation's reserves annually, in line with guidance issued by the Charity Commission. The trustees wish to hold a minimum of three to four months’ direct charitable expenditure as reserves. They believe reserves at this level ensure the organisation can run efficiently, meet the needs of its service users and liabilities to employees. The Trustees have considered their policy on building up reserves and established that the appropriate level of free reserves is one that allows the charity to continue its normal activities in the event of a significant drop in funding or loss of projects. The Trustees aim to increase its free reserves in response to the higher risk of income reductions from public sector bodies and lower returns expected from charitable trust applications. The free reserves will enable Derman to meet its objectives if it faces a loss of income, increases in unfunded costs or delayed receipt of grants.

Derman also needed to maintain its reserves in order to respond to new payment by the activity/payment by result model contracts instead of block funding contracts. This will help us to continue to provide our core activities in the event of unexpected shortfall of income or delays in payment or payment in arrears.

Plans for the 2023-24 Financial year

We aim to continue providing our services free so that access is open to all, and they are available to everyone regardless of an individual’s background, age, gender, disability, faith, ethnicity or politics. Our

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

focus will be responding to the needs of vulnerable people and strengthening our position as a preferred provider. Derman is dedicated to continuing the provision of high-quality, culturally appropriate and holistic services to support the Turkish, Kurdish and Turkish Cypriot communities using face to face interactions as well as telephone and online platforms.

Our focus will be on the following areas:

The trustees report was approved by the Board of Trustees.

.............................. A52BFB73EB93423... Nurullah Turan Company Secretary

12 November 2024 Date: .............................................

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

I report to the trustees on my examination of the financial statements of the company for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the ’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the ’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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

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 financial statements to be reached.

M J Bushell Audit LLP

Corné Von Wielligh ACA

8 High Street Brentwood Essex CM14 4AB 19 December 2024

Dated: .........................

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
10,000
-
Charitable activities
4
740,393
-
Investments
5
1,130
-
Total income
751,523
-
Expenditure on:
Raising funds
6
21,128
-
Charitable activities
7
727,917
-
Total expenditure
749,045
-
Net income and movement in
funds
2,478
-
Reconciliation of funds:
Fund balances at 1 April 2023
379,277
18
Fund balances at 31 March
2024
381,755
18		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
10,000
10,000
10,000
740,393
647,695
-
1,130
920
-
751,523
658,615
10,000
21,128
18,312
-
727,917
601,747
10,000
749,045
620,059
10,000
2,478
38,556
-
379,295
340,721
18
381,773
379,277
18		 Total
2023
£
20,000
647,695
920
668,615
18,312
611,747
630,059
38,556
340,739
379,295

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 13 876 1,167
Current assets
Debtors 14 30,849 114,619
Cash at bank and in hand 425,111 283,051
455,960 397,670
Creditors: amounts falling due within 15
one year (75,063) (19,542)
Net current assets 380,897 378,128
Total assets less current liabilities 381,773 379,295
The funds of the
Restricted income funds 18 18 18
Unrestricted funds 19 381,755 379,277
381,773 379,295

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

11 November 2024

The financial statements were approved by the trustees on .........................

.............................. 30638A8C4C2C486... Dr Adam Forman Chair of Trustees

Company registration number 02910220 (England and Wales)

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
22
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
1,130		 £
140,930
1,130
-
142,060
283,051
425,111		 2023
£
920		 £
6,451
920
-
7,371
275,680
283,051

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Derman- for the Well-Being of Kurdish & Turkish Communities is a private company limited by guarantee incorporated in England and Wales. The registered office is The Basement, 66 New North Road, London N1 6TG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the 's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations or grants which the donor has specified are to be used solely for particular purposes/areas of the charity's work or for specific projects undertaken by the charity.

1.4 Income

Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a specified service it is deferred until the criteria for income recognition are met.

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.6 Tangible fixed assets

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

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

Fixtures and fittings 25% reducing balance Office equipment 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the 's balance sheet when the becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.11 Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. The trustees' annual report contains information about the contribution to the charity made by volunteers.

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

2 Critical accounting estimates and judgements

In the application of the ’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 10,000 - 10,000 10,000 10,000 20,000

Donations in 2022 were unrestricted.

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DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Charitable activities

Health
Advocacy
Mental Health
Services
Other income
2024
2024
2024
£
£
£
Income from Charitable Activities
201,328
519,265
19,800
Charitable activities
Homerton University Hospital NHS Foundation Trust
97,789
-
-
LB Hackney through CAB (East End Citizens Advice
Bureaux)
-
-
-
LB Hackney through the Advocacy Project
-
-
-
The City Bridge Trust Grant for Advice Work
35,250
-
-
Welfare Rights/Advic work - London Borough of
Hackney
35,000
-
-
Other income — GP surgeries
14,040
-
-
LB Hackney — Public Health through MIND
-
115,428
-
GamCare
-
28,672
-
NHS North East London Clinical Commissioning Group
(Hackney CCG)
-
291,549
-
Big Lottery through Minik Kardes
19,249
65,306
-
East London Foundation Trust (ELF) through Hackney
Mind
-
18,310
-
LB Hackney-(Community Infrasture grant)
-
-
-
The Whittington Hospital NHS Foundation Trust (Stop
Smoking Project)
-
-
19,800
201,328
519,265
19,800		 Total
2024
Health
Advocacy
Mental Health
Services
Other income
2023
2023
2023
£
£
£
£
740,393
150,286
477,799
19,610
97,789
97,789
-
-
-
29,565
-
-
-
1,610
-
-
35,250
-
-
-
35,000
-
-
-
14,040
21,322
-
-
115,428
-
118,093
-
28,672
-
32,976
-
291,549
-
273,584
-
84,555
-
29,739
-
18,310
-
23,407
-
-
-
-
-
19,800
-
-
19,610
740,393
150,286
477,799
19,610		 Total
2023
£
647,695
97,789
29,565
1,610
-
-
21,322
118,093
32,976
273,584
29,739
23,407
-
19,610
647,695

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 1,130 920
6 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Support costs 21,128 18,312
7 Expenditure on charitable activities
2024 2023
£ £
Direct costs
Staff costs 538,499 492,720
Depreciation and impairment 292 415
Health advocacy & advice 3,741 7,863
Mental health 183,165 108,396
725,697 609,394
Share of support and governance costs (see note 8)
Governance 2,220 2,353
727,917 611,747
Analysis by fund
Unrestricted funds 727,917 601,747
Restricted funds - 10,000
727,917 611,747

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8
Support costs allocated to activities
Staff costs
Support costs
Governance costs
Analysed between:
Fundraising
Charitable expenditure
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets		 2024
£
9,402
11,726
2,220
23,348
21,128
2,220
23,348
2024
£
292		 2023
£
9,351
8,961
2,353
20,665
18,312
2,353
20,665
2023
£
415

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the during the year.

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
30
2024
£
502,018
36,703
9,180
547,901		 2023
Number
28
2023
£
460,700
33,337
8,034
502,071

There were no employees whose annual remuneration was more than £60,000.

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11 Employees (Continued)
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2024 2023
£ £
Aggregate compensation 237,310 183,401

12 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13 Tangible fixed assets

Fixtures and
fittings
£
Cost
At 1 April 2023
9,857
At 31 March 2024
9,857
Depreciation and impairment
At 1 April 2023
9,857
Depreciation charged in the year
-
At 31 March 2024
9,857
Carrying amount
At 31 March 2024
-
At 31 March 2023
-
14
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income		 Office
equipment
£
19,446
19,446
18,278
292
18,570
876
1,167
2024
£
28,407
2,442
30,849		 Total
£
29,303
29,303
28,135
292
28,427
876
1,167
2023
£
114,434
185
114,619

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals
16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Resources deferred in the year
Deferred income at 31 March 2024
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
8,968
57,030
707
-
8,358
75,063
2024
£
57,030
2024
£
57,030
-
57,030
57,030
2024
£
9,180		 2023
£
10,087
-
1,905
277
7,273
19,542
2023
£
-
2023
£
-
-
-
-
2023
£
8,034

The operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the in an independently administered fund.

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
18 - - 18
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
18 10,000 (10,000) 18

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
PTA recurrent funding - 50,000 - 50,000
General funds 379,277 701,523 (749,045) 331,755
379,277 751,523 (749,045) 381,755
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 340,721 658,615 (620,059) 379,277

Docusign Envelope ID: FCC1103C-744C-4E2F-A15D-80BCC3026E6ADocusign Envelope ID: BA65721D-33DC-4194-B567-EE7FD34346A4

DERMAN- FOR THE WELL-BEING OF KURDISH & TURKISH COMMUNITIES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
858
18
Current assets/(liabilities)
380,897
-
381,755
18
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
1,149
18
Current assets/(liabilities)
378,128
-
379,277
18		 Total
2024
£
876
380,897
381,773
Total
2023
£
1,167
378,128
379,295

21 Related party transactions

The trustees, Adem Celik, Dr Elena Alexandrou and Ziya Adnan, are employed by the NHS. Their employment does not involve them in funding decisions affecting the charity.

As stated above there were no trustee expenses. There are no other related party transactions.

22 Cash generated from operations

Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Increase in deferred income
Cash generated from operations		 2024
£
2,477
(1,130)
292
83,770
(1,509)
57,030
140,930		 2023
£
38,556
(920)
415
(33,327)
1,727
-
6,451

23 Analysis of changes in net funds

The had no material debt during the year.