Company registration number: 03894990 Charity registration number- 1078794 Suffolk Refugee Support (A covnpany limited by guarantee) Annual Report and Financial Statements for the Year Ended ) l March 2025 Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL
Suffolk Refugee Support Contents Reference and Administrative Details Trustees, Report 2to7 Independent Examiner's Report Statement of Financial Activities 9t0 10 Balance Sheet Statement of Cash Flows 12 Notes to the Financial Statements 13to22
Suffolk Refugee Support Reference and Administrative Details Truslees Felicity SzesnaL Chair olTTUStee5 Gerry Toplis. Vice Chair of Trustees Olena Kushakovska. Honorary Secretary Stuart Gordon. Honorary Treasurer Carolyn Crabb Lisa Hi150n Paul Reeves Emma Sheppard James Wellesley Wesley Rebecca Crerar, Charity Manager Ashraf El Husseiny. Advice Service Manager Leah King, Resettlement Programme Manager Jodi Pecl Operalions Manager Martin Simmonds. Fundraising and Covnmunication5 Manager Samantha VinJard-Jones, Evaluation and Prograrnrnes Manager Senior Management Team Charity Registration Number 1078794 Company Registration Number 03894990 Registered Office J8 St Matthews Street Ipswich Suffolk IPI JEP Independent Examiner John O'Brien. employee of Communily Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Page I
Suffolk Refugee Support Trustees, Report The Trustees, who are directors for the puryjoses of covnpany law. present the annual report touether with the financial statements of the charitable company for the year ended ) l March 2025. Truslees and officers The Trustees and officers serving during the year and since the year end were as follows: Trustees: Felicity Szesnat, Chair of Trustees Gery Toplis. Vice Chair of Trustees Olena Kushakovska, Honordry Secretary Stuart Gordon. Honorary Treasurer Carolyn Crabb (appointed 20 March 2025) Lisa Hilson (appointed 15 May 2025) Paul Reeves Emma Sheppard (appointed 20 March 2025) James Wellesley Wesley (appointed 18 April 2024) Keith Faull (resigned 3 January 2025) Structureg governanee and management ature ofgoverning document The organisation is a charitable company limited by guarantee. incorporated in 1999 and registered as a charity in 2000. The company 'aS established under a Memorandum of Association and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute up to £1. Recruilpnenl and appoinlmenl of Tru51ee5 The Directors of the Company are also charity Trustees for the purposes of charity law. The Trustees are elected by members, with any Trustees ctropted since the previous AGM standing for election each year at the AGM alongside one third of existing Trustees. The Trustees do not derive any financial benefits from the charity. Dr Felicity Szesnat was re-elected as the Chair of the Board of Trustees at the first Board meeting following the 2024 Annual General meeting (November 2024). and Gery Toplis was re-elected Vice-chair. At the same meeting, Stuart Gordon was re-elected Honorary Treasurer. and Paul Reeves was re-elected Honorary Secretary. Paul Reeves resigned as Honorary Secretary in December 20?4. and Olena Kushakovska was elected to replace him. Keith Faull resigned in January 20?5. and we would like to thank him for his long service. Since October 2024, three new Trustees have been co-opted by the Board to the Board: Carolyn Crabb. Ernrna Sheppard. and Lisa Hilson, bringing the total number of Board members to nine. There are regular Trustee recruitment drives, which balance the frequency of those drives with the expertise required and workload demands. Page 2
Suffolk Refugee Support Trustees, Report Induclion and training of Trustee5 Anyone interested in becoming a Trustee musi complete an application forni and is considered by the full Board for interview. If the Board is conient to proceed. a selection panel consisting of at least three Trustees is consiituted. If the candidaie is successful at interviem.. they are invited to attend a Board I¢¢1]ng and. if the other Trnstees are content, and the candidate remains willing to serve, they are c(Fopted until the next AGM. At the AGM, members vote to elect co-opted Truslees onlo the Board. Trustees are given a fornial induction and receive a Trustees, HandbooL 'hICh provides a hislory of the charity, its funding arrangements, its activities, and the responsibilities of Trustees, as well as a copy of the Memorandum and Articles. They are also sign-posted to the Charity Commission's "The Essential Trustee," New'ly appointed Trustees are also provided with a mentor - this is one of the more experienced Trustees. who will meet with the new Trustee on a regular basis for as long as is deemed helpful. Many of the Trustees are already involved in. or become involved in, other voluntary work for SRS, such as meeting and helping the service users and staff. Page i
Suffolk Refugee Support Trustees, Report Objectives and activities Objects and aims Our charitable objectives require us to provide services to asylum seekers and refugees to support them in the process of having their legal right to protection recognised. and in having access to the same life opportunities as do other people living in the UK. Our activities. taken as a whole, deliver public benefit by supporting vulnerable new arrivals to successfully integrate into the Suffolk community. and lead a life they consider worthwhile. In April 2024 we moved to Using a new client database (Charitylog), which records every client advice contact -J5 clients beti*een April ?094 and end of March 2025. made. Reports for the year. revealed that SRS helped l ?" This was slightly less than 202J-24 but still significantly more than in previous years. This figure does not include family member5 of the individua15 helped. IT] total we recorded 9.675 contacts with clients over the year, across a vast range of advice subjects- the highest being housing. immigration, employment and education. Siralegic plan and values SRS is working to its Strategic Plan with the folloi4.ing agreed aims.. Basic Needs To address our Clients, fundamental needs including immigration statu5, housing, education, physical and mental health, employment and peT50nal safety Social Well-being To facilitate and support recreational and leisure-titne activities aimed at enhancing our Clients, social well-being and quality of life Independence - To support our Clients in trdn51tioning towards independence from SRS, services Awareness and RI]ts To promote awareness and understanding of OUT Clients, experience in the community, including advocating. advisin& and lobbying to encourage statutory and other bodies to meet their obligaiions to our Clienis Client Partnership - To develop our partnership with our Clients to achieve a ctrproduction model of service design, evaluation, and delivery Governance - To uphold the effective governance and management of SRS in order to maximise its impact and ensure that its work is infornied by 'voices of lived experlence, Staff - To maintain a 'orkplaCe that values and supports Staff, enabling them to effectively carry out their roles in a healthy working environment Volunteers - To increase and develop Volunteers. contribution to the work of SRS Alongside these aims are the following organisational values: Individuals Matter - each Client is unique and has an intrinsic value and constructive role to play in UK society Respect - We are open, welcoming. respectful. and transparent in our dealings with one another and with others Self Detennination Clients Client-centred - We are led by the needs and interests of our Clients and design our services to work holistically to meet these Safe Environment - The all-round Safety and security of our Clients and everyone who works for and with SRS 15 of paramount importance Keeping Informed - We keep ourselves fully infoTmed and knowledgeable about every sphere of our work. We direct our efforts towards self-detern]ination and ultimate independence for our These aims and operating principles, which the Board reviews and develops on a regular basis, are foundational to shaping SRS, overall action plan for the coming and future years. Page 4
Suffolk Refugee Support Trustees, Report Objeclive5, 51rolegie5 and aclivilie5 Demand for SRS'S services dropped off slightly wilh the closure of the asylum hotels at the end of 202) but increased over 2024 as asylum seekers "ere housed in additional areas of Suffolk (knoM".n as dispersal). Resettlement numbers sta)'ed steady H'ith arrivals mainly from Afghanistsqn: Ukrainian refugee numbers sta>'ed steady for the year as did the numbers of Unaccompanied Asylum-seeking Children {UASC} in the county. Changes lo refugee demographic and number5 im SuffolA" Ukrainian fugee numbers in Suffolk stabilised at around l. 100, with around 21Jrds moving from liviT]g with a host to living independentlv. The resettlement programme welcomed and supported eight newly arrived Afghan refugee families. one family from Syria, as well as continuing io support J5 families who had arrived in the previous three years. Alongside these new" arrivals. SRS also supported around 160 asylum seeking children who have arrived in the UK .]lhOt their families. SRS supported 100 asylum seekers housed in io home office provided properties in Ipswich and other towms in Suffolk. whilst their asylum case is heard. We also continued to support many clients from the settled population. The top 4 countries of origin of those we supported are, Ukraine, Afghanislan, Iraq and Sudan. Our aclivities and services During ?0?4-25, we continued to provide the following much-needed services for asylum seekers and refugees in Suffolk= An appointrnent-based advice service. from our town centre olrice and on location across Suffolk, which provides a huge range of advice areas. The advice service also liaises with and advises key statutory and voluntary bodies. A stand-alone employment advice service under the same roof as the advice service and on location across Suffolk. Resettlement support for integrating refugees who have arrived under the UK Resettlement Schemes including outreach across Suffolk. Weekly ESOL (English for Speakers of Other Languages) classe5 at all levels (leading to a qualification) as well as facilitating attendance at other classes. Weekly international Women's Group (with ESOL element) from tom centre location and via Zoom. Weekly HOMe.ork Club and Youth Group for 14 -18-year-old asylum seekers and refugees, who are mainly in the UK without families. Weekly football and other sports and fitness sessions for refugees and asylum seekers. One to one volunteer support (face to face and via Zoom) for a range of help. particularly ESOL l academic siipport. Weekly sewing group for refugee women. * Clothing for newly arrived asylum seekers: both new (underwear, socks and basic t-shirt]trousers) and donated (everything else). Help with buying essential items such as school unifornis and baby items. Help with sourcing donated lapiops and baby equipmenl. Help with transport costs to essential appointments. School holiday activities for children in refugee families. Public benefit The Trustees confirni that they have complied with the requirements of seciion 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 5
Suffolk Refugee Support Trustees, Report Financial review During 2024125, costs have been in line with budget, as SRS continues to provide a broad range of services utilising both grants and donatlons received and contract funding from Suffolk County Council for work with resettled refugees. The generosity of our funders and the private supporters. who regularly donate towards our work, is really appreciated and makes a world of difference. We thank them for their help and support. At the end of March 2025, Reserves remain within our policy of retaining around 25 /0 of contract costs and 50/0 of other running costs (see the reserves policy section below) to allow for confjdent planning for the subsequent year. The main risk to SRS is a financial risk around a significant reduction in income, caused by drastically lower funding. grants or donations. Maintaining our Reserves level to stay within our policy would allow a controlled revision to the services offered or an orderly closure olthe charity if thi5 Occued. Our budget grew from £868.000 in 2023-24 to £922,000 in April 2024-25 (revised to £835,000 in November 2024). Much of thi5 wa5 due to a salary review, which sought to bring managers, salarie5 closer to the sector levels as well as a ¢osi_of-living increase of 50/0 10 all sthff, but then staff vacancies and a decision not to replace one post led to the subsequent reduciion in planned spend. The Finance Sub-committee meets regularly to review our financial position, compariTJg the costs against internal budgets and forecasis. These revie.$ provide the BoaTd of Trusiees 'Ith a strong understanding of our finances, all0.Ing controlled planning on how to preed in delivering our objectives within our budgetary constraints. The Board continues to have confidence in the internal controls, which ensure that SRS meets its obligations and ensures the longer-tenn stability of the charity. Policy on reserves Our reserves policy recommends an ideal level of reserves for our contrdcted work of three months running costs whilst the reserves levels for the resl of our work is six months to ensure that we can financially cover the need to partially or wholly wind down the services should the need arise. Our unrestricted reserves at the end March 2025 stand at £3?2.48J, 'hICh is in line with the above pollcy. Expecledfulure demand We expect our future services to be very much in demand. To date. we have a strong fundraisin? plan to ensure we stay within income levels to deliver our services bul need to be vigilant of the risks and plan future cuts if we fall below planned income levels for 2025-26. Small companies provision statement This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Suffolk Refugee Support Trustees, Report Slatemenl of Responsibilities The Trustees (who are also the directors of Suffolk Refugee Support for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Uniled Kinodom Generally Accepted Accounting Practice). including FRS 102 "The Financial Reporting Siandard applicable in the UK and Republic of Ireland" The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company law requires the Trustees to prepare financial sialements for each financial year. Under company law the Trustees must not approve the financial staiements 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 its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policie5 and apply them consistently- observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departure5 disc105ed and explained in the financial statements- and prepare the financial statemenls 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 that can disclose with reasonable accurncy at any time the financial position of ihe charithble company and enable them to ensure that the financial staiements comply with the Companies Act ?006. 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. The Trustee5 are responsible for the tnaintenance and integrity ol the corporate and financial inforniation included on the charitable company's website. Leuislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The annual report was approved by the Trustees of the charity on ! 110912025. and signed on its behalf by: FelicitN' Szesiiat Chair ot I rustees Page 7
Suffolk Refugee Support Independent Examiner's Report to the Trustees of Suffolk Refugee Support ('the Compall) ) Independent examiner'5 report to the Trustee5 of Suffolk Refugee Support ('the Company,) I report to the charity Trustees on my examination of the accounts of the company for the year ended J l March 2025. Responsibilities and basis of report As the charity's Trustees of the Company (and also its d1CtorS for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company a not required to be audited under Part 16 of the 2006 Act and are eligible for independent eiamination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Chariiies Act 2011 ('the 2011 Act,). In canying out my examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act. Independent examiner's stalement Since the Company'5 gr055 income exceeded £?50.000 YOUT exatniner must be a metnber of a body listed in section 145 of the 201 l Aci. I confim] thai l am qualified to undertake the examiiiation because l am a member and Fellow of the Association of Charity Independent E.xaminers. 'hICh is one of the listed bodies. I have completed my examination. l confirn) that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting record5 were not kept in respect of the Company a5 required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records- or 3. the accounts do not comply with the accounting requirements of section )96 of the 2006 Act other than any requirement that the accounts give a 'true and faif view which is not a matter considered as part of an independent examination- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attentioii should be drawn in this report in order to enable a proper understanding of the accounts to be reached. John O'Brien MSC, FAIA, FCIE. employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL 1110912025
Suffolk Refugee Support Statement of Financial Activities for the Year Ended 31 March 202$ (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unreslrieled funds Restricted funds Totsl 2025 Total 2024 Note Ineome and Endowments from: Donations and legacies Charitable activities Investment income 86,008 86,008 675,773 7.684 127,728 624,2J9 1,125 667,0)8 7.684 Total income 10?,427 667,038 769,465 753,092 Expenditure on: Charitable activities (?14.14J) (592.046) (806.189) {870,007) Total expenditure {214.14J) (592,046) (806.189) (870,007) Net (expenditure)/income {111.716) 74,992 (J6,724) (116,915) Net movement in funds (111,716) 74,992 ()6,724) (116,915) Reconciliation of funds Total funds brought fon¥ard 4J4,199 455,510 572,425 Total funds carried forward 12 J2?,48J 418,786 455,510 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdowm for the period is shown in note 12. The notes on pages 13 to 22 forni an integral part of these financial statements. Page 9
Suffolk Refugee Support Statement of Financial Activities for the Year Ended 31 March 202$ (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These are the figures for ihe previous accounling period 2023124 and are included for comparative purposes Unrestricted funds Restricled fund5 Total 2024 Notc Income and Endowments from: Donations and legacies Charitable activities Investment income 127,728 127.728 624,2J9 1,125 624,2J9 1,125 Total income 1 ?8,85 J 624,?39 753,092 Expenditure on: Charitable activities (231.971) (638.036) (870,007) Total expenditure (231.971) (638,036) {870,007) Net expenditure (IOJ.118) (13,797) (116,915) Net movement in funds (IOJ,118) (13,797) (116,915) Reconcilialion of funds Total funds brought fOard 537,317 572,425 Total funds carried fon¥ard 12 434,199 21,311 455,510 The notes on pages 13 to 22 forni an integral part of these financial statements. Page 10
Suffolk Refugee Support (Registration number: 03894990) Balance Sheet as at 31 March 2025 2025 2024 Note Currenl assets Debtors Cash at bank and in hand 80,000 J82,415 4?2,2J2 426,132 462,415 Creditors: Amounts falling due wilhin one year io (7,346) (6,905) Net a55ets 418,786 455,510 Funds of the charity: Restricted income funds Restricted funds 12 21,311 Unrestricted income funds Unrestricted funds 329,483 434,199 Total funds 12 418,786 455,510 For the financial year ending J l March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The metnbers have not required the charity to obthin an audit of its accounts for the year in question in accordance with section 476; and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The financial statements on pages 9 to 22 were approved by the Trustees. and authorised for issue on 1110912025 and signed on their behalf by= Stuart Gordon Honorary Treasurer The notes on pages 13 to 22 forni an integral part of these financial statements. Pagell
Suffolk Refugee Support Statement of Cash Flows for the Year Ended 31 March 2025 2025 2024 Note Cash floivs from operating activitie5 Net cash expenditure (J6,724) (116,915) Adjustments to cash flow's from non-cash items Investment income (7,684) (1,125) (118,040) (44,408) Working capital adjustmenls Decrease in debtors Increase in creditors 76,100 441 11,766 465 10 Net cash flows from operating activities (105,809) Cash flows from investing aetii'ities Interest receivable and similar income 7.684 1,125 Net increasel(decrease) in cash and cash equivalents (104,684) Cash and cash equivalents at l April 389,415 487,099 Cash and cash equivalents at ) l March 4?2,2J2 J82,415 Reconcilialion of net cash flow to movement in net funds Increasel(decrease) in cash (104,684) Net funds at l April 2024 382,415 487,099 Net funds at 31 March 2025 429,232 382,415 All of the cash flows are derived from continuing operations during the al)ove two periods. The notes on pages 13 to 22 forni an integral part of these financial statements. Page 12
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 l Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial Statements are set out below. These policie5 have been consistently applied to all the years presente(L unle55 Othenvi5e stated. Slatement of compliance The financial statements have been prepared in accordance with 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 I O?)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK aTJd Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparalion SutTolk Refugee Support meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaciion value unless othenvise stated in the relevant accoLmting policy notes. Going concern The financial statements have been prepared on a going concern basis. The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Income and endowments Voluntary income including donations. gift5. legacies and grants that Provide core funding or are of a general nature is recognised when the charity has entitlement to the income. it is probable that the income will be received and the amount can be measured with sufficient reliability. Donations and legacies Donations are recognised when the charity has been notified in HTiting of both the aTnount and settlement date. In the event that a donation is subject to conditions that require a level of perforniance by the charity before the charity is entitled to the funds, the income is defeTred and not recognised until either those conditions are fully met, or the fulfilment of those condition5 15 wholly within the control of the charity and it IS Probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case by case basis follom'ing the grant of probate when the administratorlexecutor for the estate has communicaied in writing both the amount and settlement date. In the eveni that the gift is in the fomi of an assei oiher than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of Ihe gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to ihe Charity. Page li
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 Gran15 receivable Grants are recognised when ihe charity has an entitlement io ihe funds and any conditions linked to the grants have been met. Where perfomance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Inve51ment income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Expendilure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregale similar costs to that calegory. Where costs cannot be directly attributed to particular headings they have been allocated on a basls conslslent with the use of resources, with central staff costs allocated on the basis of time spenl. and deprecialion charges allocated on the portioi) of the asset's use. Other support costs are allocated based on the spread of staff costs. Charilable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneflciaries. It includes both costs that can be allocated direcily to such activiiies and those costs of an indirect nature necessary to support them. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter J Part I l of the Corporation Tax Act 2010 or Section ?56 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charltable PUTP05es. Depreciation and amortisation Depreciation is provided on tangible fixed a55ets costing over £500 so as to TIte off the cost OT valuation, less any estimated residual value, over their expected useful economic life. Trade debtors Trade debtors are amounts due from customers for merchandise 501d or Services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the efYe¢tive interest metho(L less provision for impairnienl. A provision for the impairn)ent of trnde debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. Cash and Cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-tenn highly liquid investments that are readily convertible to a know'n amount of cash and are subject to an insignificant risk of change in value. Page 14
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 Trade credilors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounls payable are classified as current liabilities if the charity does not have an unconditional right. at the end of the reporting period. to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund strueture Unrestricted income funds are general funds that are available for use at the Trustees, discretion in furtherance of the objectives of the charity. Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Pensions and other post retirement obligations The charity operates a defined coniribuiion pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service. the excess is recognised as a prepayment. Page 15
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 2 Income from donations and legacies Unrestricted runds General Totsl 202) Total 2024 Donations and legacies. Donations from individuals Legacies Gift aid reclaimed Grants, including capital grants- Grants from other charities Grants from companies 61,912 61,912 62,862 32,248 3,433 4,096 4,096 20,000 20,000 25,000 4.185 86,008 86,008 127,728 3 Income from charitable activities Unrestricted funds General Restricted funds Tolal 202) Total 2024 Grants & donations Sundry income 667.0)8 667,OJ8 624,239 667,OJ8 675,77J 624,2J9 Page 16
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 4 Grants & donations Unrestricted (unds Restrieted funds Total Suffolk County Council National Lottery Community Fund Garfield Weston Tudor Trust EON (via Local Government East) LD Rope Trust Suffolk Police and Crime Commissioner (via SCF) Ipswich BorouJ] Council Cancer Community Partnership Fund (via SCF) Mulberry Trust Sport England Household Support Fund (via SCF) People Health Trust French Hugenot Church Lovel Foundation Community Voices in Health Research (via SCF) Frank Jackson Fund (via SCF) Anonymous Ipswich Health and Wellbeing Fund Energy Saving Trust Gift Aid Annie Tranmer Charitable Trust Suffolk Giving Fund {via SCF) Wider Horizons Grant Making Programme (via SCF) Co-op Community Cares {via SCF) Maurken Fund (via SCF) Pear family (via SCF) RJB Grantmaking Fund (via SCF) Donations from individuals 273,854 120,000 45,000 273,854 120,000 45,000 36,667 20,000 8.000 20,000 18,739 17,780 12,500 10,668 10,000 9,(H6 6,000 6,000 5,000 5,000 28,000 20,000 17,780 12,500 10,668 10,000 9,046 6,000 6,000 5,000 5,000 5,000 4,950 4,347 4,096 3,000 3,000 2,800 2,500 2,491 2,062 2.000 56,912 5,000 4,950 4,347 4,096 2,800 2,500 2,491 2,062 2,000 56,912 86,008 667,OJ8 75J,046 Note SCF stands for Suffolk Community Foundation. Page17
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 5 Investment income Unrestricted runds General Totsl 202) Total 2024 Interest receivable and similar income- Interest receivable on bank deposits 7.684 7,684 1.125 6 Expenditure on charitable activities Unrestricted funds General Restricted funds Tolal 2025 Total 2024 Anniversary events Bank charges Client destitution & travel Client (other support) Communications English tuition General trips Health activities Insurance IT equipment & database IT support Legal & professional fees Office supplies Premises costs Printing & copying Publicity Recruitment Resettlement support Salaries, NI & pensions Skills exchange Sports & Health workshops Staff & volunteer travel Subscriptions Training & supervision Translations Volunteer costs Women's group Young People group and trips 1,384 509 1,384 509 6,423 9,084 6,198 3,409 513 2,500 6,368 43,899 4,644 2,778 9,084 3,948 2,909 500 51) 1,072 2,401 16,697 3,550 804 1.670 804 1,670 6.491 6,491 7,841 24,823 ,564 ,905 1,279 5,816 691,4J8 500 14,411 2,030 10,412 1.564 .655 279 2,609 1,072 1,075 250 1,000 1,966 135.124 556,J14 500 698,165 2,149 1,000 2,100 2,989 2,164 49 5,174 107 5,174 607 4,598 500 2,592 4,509 ,088 1,000 1,000 4,420 5,174 5,484 5,509 4.946 214,14) 592,046 806,189 870,007 Page18
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 7 Staff costs The aggregate payroll costs were as follows: 2025 2024 Staff cosls during the year were: Wages and salaries Social security costs Pension costs 625,487 44,359 21,592 644,056 19,948 691,438 698,165 The monthly average number of persons (including senior management team} employed by the charity during the year was as follows.. 2025 2024 Average number of employees 32 21 (2024 - 19) of the above employees participated in the Defined Contribution Pension Schemes. Contributions to the employee pension schemes for the year totalled £21,592 (2024 - £19,948). No employee received emoluments of more than £60,000 during the year. The total employee benefits of the key management personnel of the charity were £43,926 (2024 - £36,404). 8 Debtors 2025 2024 Prepayments Oiher debtors 3,900 80,000 80,000 9 Cash and cash equivalents 2025 2024 Cash on hand Cash at bank 554 421,678 1,291 381,124 429,2J2 382,415 Page 19
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 10 Creditor5: amounts falling due within one year 2025 2024 Trade creditors Other creditors Accruals 6,905 3.481 1.602 7,346 6,905 I I Charity status The charity is a company limited by guardnlee and consequently does not have share capital. Each of the Trustees is liable to contribule an amount not exceeding £1 towards the assets of the charity in the event of liquidation. 12 Funds Balance at 31 March 2025 Balanee al I April 2024 Incoming resources Resources expended Unrestricted fund5 General General fund 4J4,199 102.427 {214,14J) J22,48J Restricted funds Advice Work Digital Inclusion EON 321,619 {257,623) (6,360) (35,634) (26,531) (17,347) (155.588) (60,000) (J2,9(A) 63,996 8,903 Health & Sport Activities Housing. Energy & Household Support Resettlement Work Ukraine Fund Youth Activities 49,935 17,347 155,588 60,000 11,653 23,404 21,311 Total restricted funds 21,311 667,OJ9 (592,047) 96,303 Total funds 455,510 769,466 (806,190) 418,786 Page 20
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 Balanee al I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted fund5 General General fund 537.317 128,85J (2Jl,971) 434,199 Restricted Advice Work BBO Health & Sport Activities Housing Advice Hotels work Resettlement Work Ukraine Fund Youth Activities 3.750 266,457 2,601 2,500 11,153 50,616 161,267 73,500 56,145 (270,207) (2,601) (2,500) (20,411) (65,616) (161,267) (73,500) (41,934) 9,258 15.000 7.100 21,311 Total restricted fund5 6?4 ?)9 (638.036) Total funds 572,425 753,092 (870.007) 455,510 The specific purposes for which the funds are to be applied are as follom's: Advice 'ork - a wide range of advice and guidance for refugees and asylum seekers, from financial wellbeing to accessing immigration legal advice. Digital inclusion - improve ability to access online services. EON - employment opportunities for overseas nalionals. Health & sport - health and 'eI[being advice and sports activities. Housing, energy & household support - a rdn?e of advice and guidance on housing options and issues, including move on advice for newly recognised refugees. Resettlement - specialist casework for refugee families resettled to Suffolk under UK govemment schemes. Ukraine - advice and guidance for Ukrainian refugees in Suffolk under UK government schemes. Youth work - advice, activities and educational support for young refugees and ass'lurn seekers. Last year there were the follow ing restricted funds= BBO - promoting employability and social inclusion throu2h the Building Better Opportunities Fund. Hotels work - advice and guidance for asylum seekers placed in as}'lum contingency hotels. Housing work - a range of advice and guidance on housing option5 and issue5. including move on advice for newly recognised refugees. Unrestricted Fund5 This year, we have provided a breakdow) of Unrestricted Funds to distinguish unrestricted funds, which are designated to be spent beyond March ) I st 20?5. but with a time $trict10n, from those with no time restriction. Our funders require time restricied funds to be spent wiihin an agreed time frame and these are, therefore, not truly unrestricted. Any remaining unrestricted funds are shown as "General charitable funds" which are to be used to meet the Charity's aims. These are not time limited and are therefore considered to be unrestricted reserves. Page21
Suffolk Refugee Support Notes to the Financial Statements for the Year Ended 31 March 2025 13 Analysis of net a55ets between funds Unrestricted 2025 Total funds General Restrieled Current assets Current liabilities )29,829 (7.346) 426,lJ2 (7,346) Total net assets 96,30) 418,786 Unrestricted 2024 Total funds General Restricted Current assets Current liabilities 441,104 (6,905) 21,311 462,415 (6,905) Total net assets 434,199 21,311 455,510 14 Fees payable to independent examiner During the period, the fees payable (excluding VAT) to the charity's independent examiner Community Accounting Plus are analysed as follows= 2025 2024 Independent examination 1,280 1,280 IS Taxation The charity is a registered charity and is therefore exempt from taxation. 16 Trustees remuneration and expenses No Trnstees, nor any persons connected with them, have received any remuneration from the charity during the year. No Trustees have received any reimbursed expenses or any other benefits from the charity during the year. 17 Related party transaetions There were no related party transactions in the year. Page 22