2023-03-31-accounts - Croydon Refugee Day Centre

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for the period

From 01.04.2022 Period start date To 31.03.2023 Period end date

Charity name: Croydon Refugee Day Centre

Charity registration number: 1064465

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	This is set out in our Trust Deed: “To relieve and assist in the relief of refugees who are in need by the provision of facilities within a Day Centre”.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	We assisted asylum seekers and refugees visiting our premises through the provision of clothing, footwear, underwear, toiletries and food products to those in need at our weekly Tuesday drop-in service which also provided a help desk for administrative queries. Our Family Education Project (FEP) supported asylum seekers in a local hotel through the provision of off-site activities and through completion of forms to Croydon Council to enable the children of asylum seekers to obtain places in local schools. A new initiative, Wednesday Welcome, provided a safe place to meet for social activities and to combat mental health issues.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Trustees have kept in mind our purposes and the Charity Commission’s guidance on public benefit. The purpose set out in the Trust Deed is included on the agenda paper for trustees’ meetings. The main activities benefitting the public were as detailed in Activities and Performance below.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Not applicable
Policy on social investment including program related investment	Para 1.38	Not applicable

Contribution made by volunteers	Para 1.38	We are grateful for the commitment by many regular volunteers. These are from West Croydon Baptist Church, other churches in the wider area and individuals with a passion to serve with us. Without their valuable contributions of time, energy and compassion we would not have been able to achieve so much.
Other		We have an adopted Safeguarding Policy for trustees and volunteers as we are dealing with vulnerable adults and children.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The charity provided a drop-in service on Tuesday mornings for the majority of the reporting year, only closing for a few weeks over Easter, Christmas and mid- summer to provide a break for our volunteers. The service was provided for asylum-seekers in local hotels and in private accommodation and for those with refugee status. We provided the best of donated second-hand clothes and footwear, new underwear and socks and school clothing to adults and children in accordance with their needs. We also provided toiletries to all as needed, food products and household goods to those in private accommodation and a help desk for administrative queries and to signpost to other services. We have registered visitors to the drop-in service to ensure that they are asylum seekers or have refugee status in accordance with our purpose. This enables us to record the number of visits made and individuals or households served in relation to stock that we record. For the quarter January to March 2023, 738 people received recordable items and therefore were served. This will include the same person returning during this period. The most numerous countries of origin for our visitors were: Iran, Iraq, Afghanistan, Syria, El Salvador, Sri Lanka, Kuwait, Albania and Nigeria. Our Family Education Project (FEP) provided educational, play and sports activities for the children of asylum- seeking families and support for their parents. We supported parents through form filling and phone calls to help

provide school places for children. Regular liaison with Croydon Council education services and schools has also been of wider benefit to society. A parttime staff member appointed to lead the service left early for personal reasons and the service thereafter was led by volunteers. In May 2022 we held a facilitated Away Day for trustees and leading volunteers to reflect on recent service delivery and improvements we could make. An output to this was our ‘Wednesday Welcome’ service on Wednesday mornings at the church. This aims to provide a safe place for asylum seekers to meet, socialise and take part in creative activities, separate from the Tuesday distribution of produce. The profile of the charity in the public domain was enhanced over the year. In April 2022, the charity was presented with a “Pride of Croydon” award in the arts and culture category. In June 2022, the charity featured in videos prepared by Anglican and Catholic diocese to promote refugee week. The MP for Croydon Central and the elected Mayor for Croydon Council both visited the charity over the year to witness our services.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	Our objectives are as set out in the trust deed purpose above. We reviewed our objectives and services provided at an ‘Away Day’ for trustees and leading volunteers in May 2022. We concluded that we were still on track but an outcome was to commence an ‘at-Centre’ service on Wednesdays for social activities for asylum seekers that have been stuck in local hotels for a long period waiting for their cases to be reviewed.
Performance of fundraising activities against objectives set	Para 1.41	Our funds have come from small grants and from voluntary donations. Our purposes and activities have been made known in grant applications and in details on our web site. Some funds have been raised through the recycling of donated clothing and footwear unsuitable to the needs of the clients served.
Investment performance against objectives	Para 1.41	Not applicable

Other		We give thanks to the following: Lendlease for regularly sending volunteers, for constructing shoe storage shelves and for hosting a tour of their new building as an outing for our volunteers; The Queen Mother Clothing Guild for the generous supply of new clothing; the Good Gym Club for sending volunteers to sort through donations and clear up on Tuesdays; to Reeds and Mortgage Brain for sending volunteers to sort clothing donations, and to the many schools and churches that provided us with their harvest offerings and donations.
Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity had a healthy end of year financial position with a closing cash balance in the bank of £27,983. Whilst expenditure exceeded income over the year by £9,613 this is counter balances the larger excess of income over expenditure in the previous reporting year.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	There was not a holding reserves policy in the review year, but one has since been adopted.
Amount of reserves held	Para 1.22	Not more than 6 months and not less than 3 months in unrestricted funds at any one time against budgeted expenditure.
Reasons for holding zero reserves	Para 1.22	Not Applicable
Details of fund materially in deficit	Para 1.24	None
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	None

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The Charity’s principal source of funding is from small grant applications and donations from churches and individuals sympathetic to our work supplemented by income from recycling donated clothing and footwear not suited to the needs of clients visiting us.
Investment policy and objectives including any social investment policy adopted	Para 1.46	Not applicable

A description of the principal risks facing the charity	Para 1.46	The principal risks for the Charity are: (1) not having sufficient funds to pay any staff and buy food and clothing provided to asylum seekers and refugees, and (2) not having sufficient volunteers to operate our services in relation to the demand for them.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees have generally been drawn from the pool of experienced volunteers and are appointed at trustee meetings. The Trustees usually include the Senior Pastor at West Croydon Baptist Church; the church appointed a new pastor during the review year who has since become a trustee.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51	Trustees, any staff and leading volunteers all are subjected to a DBS check as we work with vulnerable adults and children.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The charity is based at West Croydon Baptist Church and benefits from regular use of two halls and storage areas. The charity makes donations to the church in relation to use of the premises.
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Croydon Refugee Day Centre
Other name the charity uses	Refugee Day Centre West Croydon (on bank account)
Registered charity number	1064465
Charity’s principal address	West Croydon Baptist Church, Whitehorse Road, Croydon, CR0 2JH

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
RoryMacLeod	Chair
Sandra Ramsbotham	Treasurer
Bridgette Nettleford
Rosanna Edser
Ivanka Lennon
Denzil Larbi		From 28.11.2022














Corporate trustees–names of the directors at the date the report was approved Director name None
Director name
None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

None

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature Full name Roderick Ian Neil MacLeod (known as Rory) Position (eg Secretary, Chair Chair, etc) Date 24[th] January 2024

Confidential

14/01/2024

Page 1

CROYDON REFUGEE DAY CENTRE

INCOME & EXPENDITURE ACCOUNTS FOR THE PERIOD ENDING 31ST MARCH 2023

	£ 37,595.83 21,717.80 20,568.50 42,286.30	RESTRICTED INCOME	RESTRICTED INCOME	RESTRICTED INCOME	RESTRICTED INCOME	RESTRICTED INCOME	£	£	REPORTED LAST YEAR
		ARCC	CC ASYLUM	CC COVID GRANT	LCRF	PFH			£

INCOME
BFWD CASH BAL (OPENING BANK) DONATIONS RAGS DONATIONS RESTRICTED DONATION TOTAL INCOME
							RESTRICTED INCOME	UNRESTRICTED INCOME
	21,717.80							21,717.80	48950
									278
	20,568.50	6138.5	5000	5000	1850	2580	20,568.50		13515
	42,286.30	6,138.50	5,000.00	5,000.00	1,850.00	2,580.00	20,568.50	21,717.80	62743

EXPENDITURE	TOTAL EXPENDITURE (5,052.03) (83.29) (5,184.25) (146.00) (4,483.77) (262.80) (2,069.41) (971.26) (2,840.01) (60.00) (24,278.35) (455.97) (54.83) (1,500.00) (96.00) (296.43) (83.59) (142.17) (3,100.00) (738.86) (51,899.02) (9,612.72) 27,983.11	RESTRICTED EXPENDITURE	RESTRICTED EXPENDITURE	RESTRICTED EXPENDITURE	RESTRICTED EXPENDITURE	RESTRICTED EXPENDITURE
FOOD MOBILE HANDSET SALARIES STATIONARY TOILETRIES TRAINING TRAVEL UNDERWEAR SUNDRY BANK CHARGE CLOTHES ADMIN SHOES USE OF SPACE PHONE INSURANCE PROJECT COSTS OYSTER DONATION / TITHE CLEANING MATERIALS TOTAL EXPENDITURE SURPLUS / DEFICIT FOR THE YEAR CLOSING CASH (BANK STATEMENT)		ARCC	CC ASYLUM	CC COVID GRANT	LCRF	PFH
							RESTRICTED EXPENDITURE	UNRESTRICTED EXPENDITURE
		(409.80)	(332.03)			(2,580.00)	(3,321.83)	(1,730.20)
		(83.29)					(83.29)	-
		(4,138.61)					(4,138.61)	(1,045.64)
							-	(146.00)
							-	(4,483.77)
			(262.80)				(262.80)	-
		(569.94)	(1,235.23)				(1,805.17)	(264.24)
							-	(971.26)
		(652.12)					(652.12)	(2,187.89)
							-	(60.00)
		(1,148.55)	(507.88)		(1,850.00)		(3,506.43)	(20,771.92)
		(218.00)					(218.00)	(237.97)
		(54.83)					(54.83)	-
			(500.00)	(1,000.00)			(1,500.00)	-
							-	(96.00)
		(123.07)					(123.07)	(173.36)
			(83.59)				(83.59)	-
		(142.17)					(142.17)	-
				(3,100.00)			(3,100.00)	-
							-	(738.86)
		(7,540.38)	(2,921.53)	(4,100.00)	(1,850.00)	(2,580.00)	(18,991.91)	(32,907.11)

	27,983.11

FUNDING BALANCES AS AT 31 MARCH 2023

ARCC CARRIED FORWARD 4,297.84 INCLUDES £3000 USE OF SPACE PAYMENT OUTSTANDING TO WCBC - REMAINING UNRESTRICTED CC COVID GRANT via ARCC 900.00 £900 UNRESTICTED DONATION BALANCE OF ADMINISTRATION OF CC COVID GRANT TO CRDC CC ASYLUM SEEKER GRANT 2,078.47 BALANCE UNRESTRICTED IN NEW ACCOUNTING YEAR TOTAL FUNDS CARRIED FORWARD 7,276.31

CRDC INCOME & EXPENSE YE 31 MAR 23.xlsx

CROYDON REFUGEE DAY CENTRE 2022-23

Independent examination of charity accounts checklist (CC32a)

A recommended checklist for examiners

This checklist is not suitable for the examination of voluntary group accounts.

1. Self-assessment checklist

The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).

The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.

The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words ‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.

Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.

It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.

If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.

Independent Examiner: SDW Accountancy Stella Werukusanga

2022-23

2. Checklist – CROYDON REFUGEE DAY CENTRE 2022-23

The Directions and documentation	Step done?	Working paper reference
Direction 1: Check whether the charity is eligible to have an independent examination
Checked the charity audit threshold applying to the accounts to be reviewed	Yes	Income Statement
Checked an audit is not required for anyother reason	Yes	Income Stat
Confirmed the charityis eligible for independent examination	Yes	Income
Confirmed the amount of the charity’s income to figure shown. the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approvingan audit dispensation	Yes	Income Statement
If the charity has one or more subsidiaries confirmed that group accounts are not required bylaw	N/A	-
If a charitable company checked that the audit exemption statement has been made	N/A	-
If applicable, rechecked the threshold calculation during the examination	N/A	-
If the charity’s income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies	N/A	-
If applicable, informed the trustees that the charity is not eligible for an independent examination	N/A	-
If receipts and payments accounts have been prepared, checked that the charity’s gross income is less than £250,000 and that it is not a company	Yes	Receipts & Payments and Cash book
If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity’sgoverningdocument or for anyother reason	Yes	N/A
If applicable, informed the trustees that the charity is not eligible toprepare receipts andpayments accounts	NA	-
Direction 2: Check for any conflict of interest that prevents. the examiner from carrying out their independent examination	Yes	N/A
Confirmed that there are no close personal relationships with the trustees that compromise independence	Yes	N/A
Confirmed as having no the day to day involvement in the administration of the charity	Yes	N/A
If providing other services to the charity, then confirmed that all the criteria in Direction 2 necessaryfor independence are met	N/A	-
Identified that there are no circumstances in the examiners. judgment that would reasonably lead to the perception that the examiner is not independent	Yes	N/A

SDW Accountancy Services

The Directions and documentation	Step done ?	Working paper reference
Considered whether sufficiently skilled to carry out the examination and, where required, confirmed membership of a listed body	Yes	N/A
If applicable, informed the trustees that you are not eligible to carryout the independent examination	N/A	-
Direction 3: Recordyour independent examination
File of working papers prepared to document the work. undertaken (see the Direction for guidance on key working papers)	Yes	-
Evidence of appointment on file	N/A	-
If issued,letter of engagement signed bythe trustees on file	N/A	-
Documentation of steps required byDirection 1 are all done	Yes	-
Documentation that steps required byDirection 2 are all done	Yes	-
Analytical review documented	Yes	-
Areas of concern identified and noted whether these were resolved or if unresolved and significant have included them in the examiner’s report	Yes	-
Verification and vouching procedures undertaken and any checks made are on file	Yes	-
Copyof approved accounts on file	Yes	-
Copyof trustees’ annual report on file	N/A	-
Copies of information relied upon as part of the examination are on file	Yes	-
If applicable,copies of written assurancesgiven	N/A	-
Recorded the conclusions drawn as an outcome of the independent examination that support the examiner’s report are on file	N/A	-
Recorded any matters of material significance about which a report must be made direct to the Commission	N/A	-
Recorded whether to exercise discretion and report on relevant. matters direct to the Commission	N/A	-
Direction 4: Planyour independent examination
Obtained an understanding of the charity’s constitution, objectives, organizational structure, the funds managed, its activities and accountingrecords and systems	Yes	Charity Commission website, Report, briefing
Planned specific examination procedures appropriate to the circumstances of the charity	Yes	-
Reviewed whether any areas for improvement were advised to the trustees in the previous year’s independent examiner’s report (or audit report and management letter) and looked to see if anyaction taken	Yes	Pension Regulator registration letter
Considered the financial risks identified and, where accruals account prepared, considered whether the trustees have evidence that shows that the charityis agoingconcern	Yes	Income Statement
Noted any implications for the examiner’s report and for separate reportingto the Commission	N/A	-

SDW Accountancy Services

The Directions and documentation	Step done?	Working paper reference
Direction 5: Check that accounting records are kept to the required standard
Checked that accounting records have been kept are complete. and considered if theyhave been kept to the required standard	Yes	-
Asked the trustees about how they ensure the accounting records are complete	N/A	-
If corrections made or records created during the examination, the trustee approval for these has been sought and obtained	N/A	-
Asked the trustees if they carried out a review of the charities. internal financial controls in theyear reported	N/A	-
Noted any implications for the examiner’s report and for separate reportingto the Commission	N/A	-
Direction 6: Check that the accounts are consistent with the accounting records
Compared the accounts with the underlyingaccountingrecords	Yes	21-22 Accounts
Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements,and receipts.	Yes	Bank statement
		~~& Receipt~~
If applicable, confirmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctlyreported in the accounts	Yes	Accounts
If additional checks were necessary, the evidence was found. that showed the accounting record was complete, voucher present,and both supported the entryin the accounts	Yes	Receipts & Bank statement
Direction 7: If the accounts are prepared on an accrual. basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts
Checked that the disclosures required by the SORP have been. made and are complete	N/A	-
Considered whether there are any implications for the examiner’s report and reportingto the Commission	N/A	-
If receipts and payments account prepared and a related party transaction note was provided, then checked the note for anyimplications for the examiner’s report	Yes	-
Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts
Checked with the trustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts	N/A	-
Checked the reasonableness of any significant estimates or judgments that have been made inpreparingthe accounts	N/A	-

SDW Accountancy Services

The Directions and documentation	Step done?	Working paper reference
Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and are appropriate to the activities of the charity	N/A	-
Where accruals accounts are prepared, checked that the accounts wereprepared on agoingconcern basis	N/A	-
Noted any implications for the examiner’s report and for separate reportingto the Commission	N/A	-
Direction 9: The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts
Asked the trustees whether they expect the charity to be able. to settle outstanding invoices, bills and commitments as and when they fall due	N/A	-
Asked the trustees about the reserves policy and the adequacy. of the level of reserves held	N/A	-
Where accruals accounts are prepared, checked that the trustees’ have assessed going concern and that their assessment is reasonable given the information available	N/A	-
Where accruals accounts are prepared, checked that the SORP’s disclosures about going concern have been made	N/A	-
Noted any implications for the examiner’s report and for separate reporting to the Commission	N/A	-
Direction 10: Check the form and content of the accounts
Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified	Yes	-
Where accruals accounts are prepared, checked that they complywith the SORP and applicable accountingstandard	N/A	-
If the charity is a company, checked that the accounts also. complywith the applicable companylaw requirements	N/A	-
Noted any implications for the examiner’s report and for separate reportingto the Commission	N/A	-
Direction 11: Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence
Carried out an analytical review	N/A	-

SDW Accountancy Services

The Directions and documentation	Step done?	Working paper reference
Following the analytical review, selected material items in the accounts for further explanation or supportingevidence	N/A	-
If the accounts could be materially misstated, additional checks were undertaken and the examiner is satisfied that the item(s) identified were satisfactorily explained and correctly included in the accounts	N/A	-
Noted any implications for the examiner’s report and for separate reportingto the Commission	N/A	-
Direction 12: Compare the trustees’ annual report with the accounts
Checked that any figure for reserves quoted in the trustees. annual report is not materiallyinconsistent with the accounts	N/A	-
Compared the trustees’ annual report with the accounts for any. material inconsistency	N/A	-
Noted any implications for the examiner’s report and for separate reportingto the Commission	N/A	-
Direction 13: Write and sign the independent examination. report
Reviewed the conclusions from the independent examination	Yes	-
Considered whether the examination has identified a matter of concern that should be reported in the examiner’s report	N/A	-
Checked that the examiner’s report covers all of the matters. required	Yes	-
If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been fullydocumented	Yes	-
Signed and dated the examiner’s report	Yes	-
Reported matters of material significance direct to the Commission	N/A	-
Exercised discretion and reported relevant matters direct to the Commission	N/A	-