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← Gloucestershire Action For Refugees And Asylum Seekers

2025-03-31-accounts

Company registration number 04026398 (England and Wales) Charity registration number 1082388 (England and Wales)

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Price
A Slade
S Oppenheimer
M-L McDonald
C Campbell
Z Raja
L Livesey
M Christie (Appointed 15 April 2025)
Secretary J Price
Senior management W Lee Chief Executive Officer
Country of incorporation United Kingdom 04026398
(England and Wales)
Charity registration England and Wales 1082388
Registered office The Trust Centre
Falkner Street
Gloucester
GL1 4SQ
Auditor Pitt Godden & Taylor LLP
Unit 3 Ambrose House
Meteor Court
Barnett Way
Barnwood
Gloucester
GL4 3GG

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent auditor's report 5 - 8
Statement of financial activities 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 - 23

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 charity'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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charity's objects are to relieve sickness, poverty and distress in and around Gloucestershire, with the particular aim of promoting the welfare of refugees and asylum seekers and other migrants.

The objectives of the charity are carried out through our drop-in centre, which is a safe space providing top level support to clients. These services include information, advocacy and advice on immigration, asylum, housing, health, benefits, law, education and careers, and counselling.

The charity also liaises with other agencies in Gloucestershire and West Oxfordshire which encounter asylum seekers, refugees and other migrants, including negotiating access to services at a strategic level.

Finally, GARAS also raises awareness about the situation of asylum seekers and refugees in Gloucestershire and West Oxfordshire with both the general public and decision makers.

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

Achievements and performance

Gloucestershire Action for Refugees and Asylum Seekers (GARAS) has continued to grow and develop. Support continued to be provided to asylum seekers, refugees, migrants and those we work with on the UK Resettlement Scheme (previously known as the Vulnerable Persons Resettlement Scheme). GARAS continues its commitment to Afghan Resettlement, both on the Afghan Citizens Resettlement Scheme (ACRS) and Afghan Relocations and Assistance Policy (ARAP) projects, and has by March 2025 continued to support a growing number of families. GARAS maintains its support of asylum seekers within hotels and dispersal accommodation adding significantly to the work of the organisation. During the year this involved three different hotels, reducing to two by March 2025. GARAS continues to support refugees in the Homes for Ukraine scheme. Gloucestershire has become home to over 2,000 Ukrainians. GARAS has also kept up its support for clients through help with employment and through our commitment to provide psychotherapy to clients in need of that support. GARAS successfully met the requirements for the Advice Quality Standard's biannual inspection

Staffing

Staffing is mainly funded through full-cost recovery across the various funding streams, and there is one full-time Chief Executive Officer. Following a restructure, April saw a larger senior team formed from each of the main projects, the senior team meeting regularly and managing their own teams. The Advice Team has a manager, and a team of adult advice workers including a women's worker, a hotel worker and two staff working with young people. The Resettlement Team has two team leaders with a team working in Gloucestershire and another in West Oxfordshire. Together with The Ukranian Team this completes the front line of support. These teams are all supported by an Office Manager, a Volunteer Coordinator, a Housing Manager, an Employment Support worker and a part-time Finance Officer. We are also very grateful for the help of our volunteers.

Clients

We continued to support our vulnerable clients throughout the year. Clients can be supported in person, on line, on the telephone and through finding the best way to help the person concerned.The work to support refugees and asylum seekers has also had to adapt to the changing circumstances as to the geographic situation. That means ensuring that those living in hotels, for instance, are seen in the hotels where possible, and providing more complex work on site at the GARAS premises. The number of clients has grown dramatically in the past year across all aspects of our work. We have supported Ukrainians in a more peripatetic manner, both in the drop-in centre and in their hosting family homes or local to them. We have continued to provide therapeutic support across the year, recognising the specific emotional needs of those we work with.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Training

Training opportunities were taken by the team members to improve their skills. This has meant that staff maintained their Immigration Advice Authority (IAA, previously OISC) requirements and other requirements relevant to their work. We have ensured that staff are trained in benefits and housing changes and also in International Organisation for Migration (IOM) training around information about those countries from where our clients are arriving. All staff, volunteers and trustees meet the current Disclosure and Barring requirements. Staff and others have taken the opportunity to be trained in Trauma Informed Practice, relevant staff have completed their IAA requirements and staff have been trained in relevant and appropriate benefits knowledge.

25th Anniversary

GARAS was delighted to mark it's 25th Anniversary this year being first formed in 1999. To celebrate this achievement we held 25 events throughout the year (many in partnership with other organisations).

Financial review

Income for the year amounted to £1,352,963 (2024 : £1,340,600) of which £62,627 was restricted income. Expenses amounted to £1,427,904 (2024 : £1,240,629), resulting in net expenditure of £74,941 (2024 :net income £99,971).

Grant funding continues to be hard to access, but the aim as always is for the charity to provide the best level of service as possible.

Reserves

The trustees are committed to maintaining a significant level of reserves so that the charity can develop its work with some feeling of security. The trustees are mindful of the need to set aside sufficient funds to cover staff redundancies, should funding be significantly reduced. The trustees calculate that £140,000 would be required to cover the cost of redundancies and other overheads that would be needed whilst winding the charity down. This accounts for 26% of our current unrestricted funds. The balance of the reserves is required to meet the ongoing costs of current projects. New projects are fully costed, and are not undertaken without the required funds being in place.

All Reserve policies are reviewed annually and finance levels are discussed at every trustees' meeting. We hold sufficient funds (including restricted funds) to meet all our commitments. If this becomes unsustainable we will move towards planned redundancies and restructuring.

Our funding is always subject to change and requires constant vigilance. We are always exploring all avenues of appropriate funding, both old and new.

Risk

The main risk to the charity is the ending of funding for the work of GARAS; if that happened then the charity would change fundamentally in the way it delivers its service. This would need to be looked at when, and if, such an eventuality should arise. In the past year we have taken professional advice to ensure we maintain current best practice.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on the 4th July 2000. It is governed by its Memorandum and Articles of Association.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year were: S Miklausic (Resigned 2 June 2025) J Price A Slade S Trapnell (Resigned 19 February 2025) S Oppenheimer M Gibbons (Resigned 3 November 2025) M-L McDonald C Montgomery (Resigned 3 November 2025) R Simpson (Resigned 15 April 2025) C Campbell Z Raja L Livesey M Christie (Appointed 15 April 2025)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Patrons

The following have served as patrons during the period under review: The Right Reverend Rachel Treweek, Bishop of Gloucester David Drew Martin Horwood Dame Janet Trotter Rev Jim Caterer Mark Goucher

Chief Executive Officer

There is a full-time Chief Executive Officer to whom day-to-day management of the charity is delegated by the trustees. This post was held by Adele Owen until 31 August 2025. Warren Lee joined GARAS on 28 July 2025 and subsequently became Chief Executive Officer.

Auditor

In accordance with the company's articles, a resolution proposing that Pitt Godden & Taylor LLP be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

A Slade Trustee

8 December 2025

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Gloucestershire Action For Refugees and Asylum Seekers for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

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

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

Opinion

We have audited the revised financial statements of Gloucestershire Action For Refugees and Asylum Seekers (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the revised financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

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

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

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

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To assess the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of any relevant regulatory correspondence.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

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

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

Nicholas Bishop (Senior Statutory Auditor)

For and on behalf of Pitt Godden & Taylor LLP, Statutory Auditor Chartered Accountants Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG 8 December 2025

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
1,270,272
62,627
Charitable activities
4
1,135
-
Other trading activities
5
7,429
-
Investments
6
11,500
-
Total income
1,290,336
62,627
Expenditure on:
Charitable activities
7
1,367,214
60,690
Total expenditure
1,367,214
60,690
Net income/(expenditure) and
movement in funds
(76,878)
1,937
Reconciliation of funds:
Fund balances at 1 April 2024
609,189
30,412
Fund balances at 31 March
2025
532,311
32,349		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
1,332,899
1,314,830
10,643
1,135
1,150
-
7,429
1,750
-
11,500
12,227
-
1,352,963
1,329,957
10,643
1,427,904
1,232,833
7,796
1,427,904
1,232,833
7,796
(74,941)
97,124
2,847
639,601
512,065
27,565
564,660
609,189
30,412		 Total
2024
£
1,325,473
1,150
1,750
12,227
1,340,600
1,240,629
1,240,629
99,971
539,630
639,601

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

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds
18		 2025
£
200,715
398,614
599,329
(39,929)		 £
5,260
559,400
564,660
32,349
532,311
564,660		 2024
£
147,473
526,507
673,980
(40,453)		 £
6,074
633,527
639,601
30,412
609,189
639,601

The financial statements were approved by the trustees on 8 December 2025

A Slade Trustee

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
22
Investing activities
Purchase of tangible fixed assets
Repayment of loans
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(136,043)
(2,407)
(943)
11,500
8,150
-
(127,893)
526,507
398,614		 2024
£
(5,415)
(520)
12,227		 £
(5,135)
6,292
-
1,157
525,350
526,507

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Gloucestershire Action For Refugees and Asylum Seekers is a private company limited by guarantee incorporated in England and Wales. The registered office is The Trust Centre, Falkner Street, Gloucester, GL1 4SQ.

1.1 Basis of preparation

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

The financial statements are prepared in sterling, which is the functional currency of the charity. 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 charity 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 for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity 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.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

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.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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 20% on cost Computers 25% on cost

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 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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.

1.9 Financial instruments

The charity 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 charity's balance sheet when the charity 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

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

2 Critical accounting estimates and judgements

In the application of the charity’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.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Donations, legacies and grants

Unrestricted
Restricted
funds
funds
£
£
Donations and gifts
95,361
7,807
Grants received
1,174,911
54,820
1,270,272
62,627
For the year ended 31 March 2024
1,314,830
10,643
Grants receivable for core activities
ORP Foundation
10,000
-
NHSFT Glos Health & Care
139,047
-
ECCTIS
12,000
27,156
Gloucestershire County Council
33,000
-
Blue Moon Trust
-
-
W. Oxford Council Afghan Project
156,147
-
Gloucester City Council Afghan Project
371,898
-
GEM/ESHO
-
-
Gloucestershire County Council Ukraine Project
127,312
-
Gloucestershire County Council UKRS Project
227,984
-
CAB
50,537
-
Other
46,986
27,664
1,174,911
54,820		 Total
2025
£
103,168
1,229,731
1,332,899
10,000
139,047
39,156
33,000
-
156,147
371,898
-
127,312
227,984
50,537
74,650
1,229,731		 Total
2024
£
89,067
1,236,406
1,325,473
1,325,473
-
139,047
14,700
153,000
5,000
91,526
223,421
22,419
161,329
319,692
50,537
55,735
1,236,406

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 1,135 1,150

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Hire of hall 1,575 1,630
Fundraising events 5,854 120
Other trading activities 7,429 1,750
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 11,500 12,227

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Charitable activities

Staff costs
Depreciation and impairment
Rent and rates
Light and heat
Training and supervision
Other expenses
Telephone
Postage and stationery
Insurance
Subscriptions
Bank charges
Client trips, classes and food
Project expenditure
Accountancy and professional fees
Equipment and property repairs
Counselling & Interpreting		 Charity
expenses
2025
£
817,373
3,221
22,000
26,533
10,753
10,419
2,026
2,800
3,397
8,459
128
9,346
38,167
8,125
2,342
105,022
1,070,111
1,070,111		 UKRS
Project
Glos GEM/
ESHO
2025
2025
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
54,137
308
-
-
-
-
-
-
54,137
308
54,137
308		 Afghan
Project
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
230,060
-
-
-
230,060
230,060		 Ukraine
Project
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
12,598
-
-
-
12,598
12,598		 Total
2025
£
817,373
3,221
22,000
26,533
10,753
10,419
2,026
2,800
3,397
8,459
128
9,346
335,270
8,125
2,342
105,022
1,367,214
1,367,214		 Total
2024
£
719,735
3,856
20,250
26,837
3,661
10,809
1,347
5,779
2,619
4,809
141
6,145
336,691
6,012
1,955
82,187
1,232,833
1,232,833

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Charitable activities
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 March 2024
Unrestricted funds
Restricted funds		 1,070,111
27,156
1,097,267
925,753
-
925,753		 54,137
-
54,137
-
-
-		 308
-
308
664
-
664		 230,060
33,534
263,594
143,747
7,796
151,543		 12,598
-
12,598
162,669
-
162,669		 (Continued)
1,367,214
1,232,833
60,690
7,796
1,427,904
1,240,629
1,232,833
7,796
1,240,629		 (Continued)
1,367,214
1,232,833
60,690
7,796
1,427,904
1,240,629
1,232,833
7,796
1,240,629
1,240,629
1,232,833
7,796
1,240,629

Accountancy and professional fees of £8,125 includes payments to the auditors of £5,000 (2024 - £5,000).

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 5,000 5,000
Depreciation of owned tangible fixed assets 3,221 3,856

9 Trustees

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

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Other pension costs		 2025
Number
26
2025
£
775,924
41,449
817,373		 2024
Number
24
2024
£
705,328
14,407
719,735

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

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12
Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 April 2024
8,161
Additions
-
At 31 March 2025
8,161
Depreciation and impairment
At 1 April 2024
8,033
Depreciation charged in the year
125
At 31 March 2025
8,158
Carrying amount
At 31 March 2025
3
At 31 March 2024
128
13
Financial instruments
Carrying amount of financial assets
Debt instruments measured at amortised cost
Carrying amount of financial liabilities
Measured at amortised cost
14
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 Computers
£
19,790
2,407
22,197
13,844
3,096
16,940
5,257
5,946
2025
£
197,744
39,929
2025
£
193,553
4,191
2,971
200,715
2025
£
27,892
12,037
39,929		 Total
£
27,951
2,407
30,358
21,877
3,221
25,098
5,260
6,074
2024
£
144,097
40,453
2024
£
140,849
3,248
3,376
147,473
2024
£
29,292
11,161
40,453

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 41,449 14,407

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

17 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.

Various small restricted funds
Previous year:
Various small restricted funds		 At 1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
30,412
62,627
(60,690)
32,349
At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
27,565
10,643
(7,796)
30,412

18 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.

General funds
Previous year:
General funds		 At 1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
609,189
1,290,336
(1,367,214)
532,311
At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
512,065
1,329,957
(1,232,833)
609,189

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
5,260
-
Current assets/(liabilities)
527,051
32,349
532,311
32,349
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
6,074
-
Current assets/(liabilities)
603,115
30,412
609,189
30,412		 Total
2025
£
5,260
559,400
564,660
Total
2024
£
6,074
633,527
639,601

20 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
21
Related party transactions		 2025
£
22,000		 2024
£
22,000

There were no disclosable related party transactions during the year (2024 - none).

GLOUCESTERSHIRE ACTION FOR REFUGEES AND ASYLUM SEEKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22
Cash absorbed by operations
2025
£
(Deficit)/surplus for the year
(74,941)
Adjustments for:
Investment income recognised in statement of financial activities
(11,500)
Depreciation and impairment of tangible fixed assets
3,221
Movements in working capital:
(Increase) in debtors
(52,299)
(Decrease) in creditors
(524)
Cash absorbed by operations
(136,043)
23
Analysis of changes in net funds		 2024
£
99,971
(12,227)
3,856
(67,437)
(29,298)
(5,135)

The charity had no material debt during the year.