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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 3643622 (England and Wales) REGISTERED CHARITY NUMBER: 1091200

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Cash Flow Statement 12
Notes to the Financial Statements 13 to 26
Detailed Statement of Financial Activities 27 to 28

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

It has been a difficult year for everyone. COVID-19 presented real challenges for those seeking protection and those who have just begun their journey of integration within our communities. The crisis brought home the hardships refugees face on a daily basis such as isolation, loss, family separation and living with uncertainty and fear. This meant our clients needed our help more than ever.

NERS itself has been far from immune to the effects of the pandemic. Access to volunteers, our lifeblood, and income from trading has been, to some extent, curtailed. NERS has responded with resilience to these issues. We continued to provide advice, support by phone and video call while managing our own anxieties about the pandemic. But never gave up, always turning up and be there, side by side with those who needed our help.

Throughout the year NERS continued on working with and for the immediate and long-term needs of the community of refugees across the North East region, focusing at the most vulnerable stages of the journey to integration. This year the Board and Staff continued reshaping a strong organisation capable of achieving success in meeting its objectives.

Centres of Operation

NERS works from 3 centres and runs outreach from 1 site

  1. Newcastle 2 Friars Street, Newcastle upon Tyne, NE1 4XA 2. Middlesbrough Unit 6, Broadcasting House, Newport Road, Middlesbrough TS1 5JA 3. Sunderland Suite 12, Eagle Building, 201 High Street East, Sunderland, SR1 2XA 4. Stockton The Arrival Practice, Stockton-On-Tees, TS18 2EP

Due to the Coronavirus pandemic and in accordance with Government guidelines, we have suspended our faceto-face advice from April 2020. Despite the restrictions we have continued to provide our services throughout the pandemic via telephone and social media platforms, such as WhatsApp, Skype and Zoom. Our services included liaising with the Home Office, the Department of Work and Pensions and local authorities.

Asylum Advice Service

This service is partly funded by Newcastle City Council. We provide advice and support to people at all stages of their asylum process. This means from the pre-asylum application stage, through the time they are in the asylum process, and if they are given refugee status or leave to remain, during the transition into mainstream society. We also provide information and advice for those whose support is terminated.

Page 1

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES - continued

We provide impartial and independent advice to people whose application for Asylum has been refused. We will advise clients on possibility of applying for 'Section 4' or 'Section 95' support and where appropriate, we work jointly with client and immigration and asylum lawyers in exploring further steps that can be taken. For some clients the option of Assisted Voluntary Return (AVR) to their home country may be appropriate in which case referrals for such a specific advice will be made. Our AVR service assists people who have 'No Recourse to Public Funds' to return to their country of origin with dignity if they wish.

In the period between 1 April 2020 and 31 March 2021 we provided advice and support on asylum issues to 873 individuals during 2,101 advice sessions. We have also taken our services to the asylum seekers who were housed in the Metro Inn and Novotel hotels in Newcastle. We provided advice and support to 46 of those individuals.

Integration and Employment Service

This service is funded by Henry Smith Foundation for six years initially followed by another three years, which started in January 2019.

This service provides support to those granted refugee status and leave to remain to enable them to "take hold" of life in this country. We look both to immediate needs, such as housing and finance, and also to the longer term, as they seek to make their home in the community, find education and use their skills in work. This service is vitally important in preventing destitution among those who receive Leave to Remain and are required to find accommodation and financial support within 28 days. This strand of our work also provides conversation classes for those who speak little or no English.

In the period between 1 April 2020 to 31 March 2021 the project helped 71 individuals and 6 families to claim the right benefits and find suitable accommodation.

Supported Housing

This is a partnership with Your Homes Newcastle (YHN is the arm's length management organisation for Newcastle City Council housing) and Home Group (HG is a large housing association). We manage 20 properties in Newcastle, on lease from YHN and HG.

We house asylum seekers given leave to remain, who are also vulnerable and in need of further support. For example, they may suffer from metal health or addiction issues and from having been homeless. The service provides short term housing and appropriate individualised support for up to two years and until clients can move on from supported housing to independent living. The support can include claiming housing benefit, other welfare benefits, advice with council tax, accessing health and social care services, accessing ESOL and other relevant education services, accessing employment and training services, budgeting and financial advice. We also provide support with accessing community activities and linking with refugee community organisations, counselling and help with problem solving. Our support continues after clients leave our accommodation up to the point where they can cope with independent living.

Page 2

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES - continued

Over the year April 2020 - March 2021; 67 homeless individuals have benefited from our Supported Housing programme 7 clients successfully supported to move on from our supported housing into their own independent housing.

Interpreting and Translation Service

We assist refugees and other migrants to train and employ them as sessional interpreters to provide interpreting and translation services. We provide these services for NERS clients and as well as other organisations such as NHS, social services, schools, solicitors, local authorities, housing associations, care homes and counselling services.

The service is our main income generating activity, it contributes more than 20% to our annual income. However, due to a combination factors the service income has reduced from £152,125 in 2019/20 to £69,200 in 2020/21.

Advocacy and Policy Influence

NERS advocates for its clients right to access information and services to which they are entitled and provides an independent 'Voice' in meetings and fora about their needs. We use the evidence gathered from our clients to also work regionally and nationally to influence and advocate on matters of policy. We usually do this in partnership with other organisations; nationally with our key partner, the Refugee Council, but also with other agencies such as Refugee Action and the Welsh and Scottish Refugee Councils, Red Cross, Freedom from Torture and Migrant Help. We are also members of the National Asylum Stakeholders Forum and the Asylum Support Forum. Locally we work with partner agencies such the Regional Refugee Forum and work through structures and processes such as the Regional Migration Partnership, hosted by Middlesbrough Council.

We work in partnership with local charities, such the Red Cross, West End Refugee Service, Newcastle Law Centre, Friends of the Drop-In, Open Doors, Justice First and Action Foundation, to address destitution. We provide face-to-face advice on accessing the Asylum Support to clients that they are supporting. We also assist with coordination of destitution referrals which helps in maximising use of limited resources. When needed, we deliver awareness raising sessions across the Region that aim to improve the wider community’s understanding of issues affecting asylum seekers.

Student Placements

Social work students from the universities of Durham, Teesside, Northumbria and Cumbria are hosted on placement within NERS. This enables NERS to work with and engage future social workers in the issues affecting our client group. On average we provide about 800 days per annum of placements for social work students.

Public Benefit

The trustees have considered the Charity Commission's guidance on public benefit with regard to its objectives and activities.

Page 3

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

At the balance sheet date, the charity held funds amounting to £165,119 (2020 - £57,233) of which £5,666 (2020 - £11,333) was subject to restriction, a further £25,485 (2020 - £27,313) was represented by illiquid assets and therefore not freely available to the charity. Total free reserves amounted to £133,968 (2020 - £18,587).

Reserves Policy

The trustees agree to retain those amounts generated by interpreting and venue hire each financial year, within the reserves of the charity.

The trustees are committed to maintaining at all times at least the equivalent of three months running costs as advised by the Charity Commission and, whenever we fall below that level, to make it a business plan priority to regain the three month position.

FUTURE DIRECTION

Our future plan is to strengthen and deepen our work within NERS four core service areas, while also piloting and developing additional service interventions where relevant and feasible. NERS will become a more enterprising organisation, open to experimenting and piloting new interventions. There are several other potential service areas that warrant further investigation. Introducing new services will be dependent on a number of factors, including availability of funding and relevance to the needs in the Region. Possible interventions for which we will explore the feasibility and relevance include the following:

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company is governed by its Memorandum of Articles of Association which state the objects as: "(a) to provide relief for refugees (including convention refugees, refugee communities, people with exceptional leave to remain, asylum seekers and ex-detainees) and migrants who are in conditions of need, hardship, sickness or distress, without distinction of age, sex, race, nationality, political or religious or other opinions, and in addition: (b) to advance the education and the protection of health of such people, and (c) to provide them with facilities for recreation and leisure-time occupation in the interests of social welfare."

Page 4

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT - continued

Board of Trustees (The Board)

The Company Board of Trustees has at least three persons. At every Annual General Meeting one-third of the Trustees shall retire from office. In the event that the number is not divisible by three, then the proportion to retire shall be that which is nearest to one-third. The Trustees to retire shall be those longest in office since they were last appointed or re-appointed. Where there are Trustees who have been in office for the same length of time then, in the absence of agreement, those to retire shall be selected by lot. A retiring Trustee is eligible for re-appointment provided that no-one may serve as a Trustee for more than nine consecutive years.

Operational Management

The day to day management of the Company is through the Director who reports to the Board. The staff team includes a senior finance officer, a finance officer, an administrator, four service leads and three service specialists working alongside more than 40 volunteers.

Policies

The North of England Refugee Service (NERS) holds a full range of policies regulating all aspects of its business. These are regularly updated and a list of current policies is given below:

Complaints Procedure Confidentiality Dignity at Work Equal Opportunity Health and Safety Internal Audit Procedure for Finance Safeguarding Children Safeguarding Vulnerable Adults Investment and Reserves Policy

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Induction and Training of New Trustees

Due to the diverse nature of the trustee group, induction and training is tailored to each trustee's needs.

Key Management Remuneration

Management remuneration is reviewed every two years, most recently in 2021.

Page 5

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 3643622 (England and Wales)

Registered Charity number 1091200

Registered office

2 Friars Street Newcastle upon Tyne NE1 4XA

Trustees

Cllr Ann Schofield - Chair Ibrahim Diallo - Vice Chair Edward Mutsvairo - Treasurer Christopher Boyle David Glendinning Tessa Gray Georgina Lambert Josephine Mudzingwa Mavreen Ncube Fiona Ranson Hazel Williams

(appointed 15 July 2020) (appointed 14 May 2020)

(appointed 1 July 2020) (retired 24 September 2020)

(appointed 11 June 2020) (retired 15 July 2020)

Company Secretary and Director

Dr Mohamed Nasreldin

Independent Examiner

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

Bankers

Virgin Money 131-135 Northumberland Street Newcastle upon Tyne NE1 4XF

Solicitors

Muckle LLP 32 Gallowgate Newcastle upon Tyne NE1 4BF

Page 6

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The North of England Refugee Service Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

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

Approved by order of the board of trustees on 15 December 2021 and signed on its behalf by:

Christopher Boyle - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

Independent examiner's report to the trustees of The North of England Refugee Service Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors 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 are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying 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 statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & Wales which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. 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 attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicholas Liley FCA Institute of Chartered Accountants in England & Wales Read, Milburn & Co

17 December 2021

Page 8

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
13,952
Charitable activities
4
Housing
264,774
Asylum advice
-
Integration advice
-
Interpreting
69,200
Core
-
Investment income
3
-
Other income
11,456
Total
359,382
EXPENDITURE ON
Charitable activities
5
Housing
159,991
Asylum advice
-
Integration advice
-
Interpreting
35,276
Core
50,562
Total
245,829
NET INCOME/(EXPENDITURE)
113,553
RECONCILIATION OF FUNDS
Total funds brought forward
45,900
TOTAL FUNDS CARRIED FORWARD
159,453
Restricted
funds
£
-
18,900
-
23,300
-
198,528
-
-
240,728
18,900
-
28,967
-
198,528
246,395
(5,667)
11,333
5,666
2021
Total
funds
£
13,952
283,674
-
23,300
69,200
198,528
-
11,456
600,110
178,891
-
28,967
35,276
249,090
492,224
107,886
57,233
165,119
2020
Total
funds
£
5,913
256,638
40,000
46,100
152,125
73,883
350
19,563
594,572
256,638
40,000
46,100
152,125
90,444
585,307
9,265
47,968
57,233

The notes form part of these financial statements

Page 9

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED (REGISTERED NUMBER: 3643622)

BALANCE SHEET 31 MARCH 2021

Notes
FIXED ASSETS
Tangible assets
12
Investments
13
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
NET ASSETS/(LIABILITIES)
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS
2021
£
19,527
11,624
31,151
41,830
233,313
275,143
(141,175)
133,968
165,119
165,119
159,453
5,666
165,119
2020
£
27,022
11,624
38,646
63,049
23,102
86,151
(67,564)
18,587
57,233
57,233
45,900
11,333
57,233

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 10

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED (REGISTERED NUMBER: 3643622)

BALANCE SHEET - continued 31 MARCH 2021

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 15 December 2021 and were signed on its behalf by:

Christopher Boyle - Trustee

The notes form part of these financial statements

Page 11

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash flows from operating activities
Cash generated from operations
20
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of fixed asset investments
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2021
£
220,497
220,497
(10,286)
-
-
-
(10,286)
210,211
23,102
233,313
2020
£
41,736
41,736
(32,212)
(77)
37
274
(31,978)
9,758
13,344
23,102

The notes form part of these financial statements

Page 12

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The presentation currency of the financial statements is the Pound Sterling (£).

Going Concern

The financial statements are prepared on the going concern basis. In the opinion of trustees, no material uncertainties exist about the charity's ability to continue.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income subject to VAT is stated nett of output tax at the applicable flat rate.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. All expenditure is shown inclusive of VAT where applicable.

Allocation and apportionment of costs

Costs are allocated to the charity's activities on the basis of fair usage of staff and facilities.

Tangible fixed assets

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

Improvements to property - in accordance with the property Office equipment - 25% on reducing balance and 25% on cost Computer equipment - 33% on cost

Taxation

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

continued...

Page 13

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

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

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

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

Pension costs and other post-retirement benefits

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

Investments

In accordance with recommended practice, listed investments are included at market value. Realised and unrealised gains and losses are shown separately on the Statement of Financial Activities.

Debtors

Trade and other debtors (including prepayments) are recognised at the settlement amount due or amount prepaid) nett of any trade discounts.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors (including accruals) are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and accruals are recognised at their settlement amount nett of any trade discounts.

Financial instruments

All financial assets and financial liabilities of the charity qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

continued...

Page 14

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
2.
DONATIONS AND LEGACIES
Donations
3.
INVESTMENT INCOME
Bank interest receivable
Investment income
4.
INCOME FROM CHARITABLE ACTIVITIES
Interpreting services
Contract income
Newcastle City Council
Grants
Interpreting services
Contract income
Newcastle City Council
Grants
Housing
£
-
6,640
258,134
18,900
283,674
Core
£
-
-
-
198,528
198,528
2021
2020
£
£
13,952
5,913
2021
2020
£
£
-
274
-
76
-
350
Integration
advice
Interpreting
£
£
-
69,200
-
-
-
-
23,300
-
23,300
69,200
2021
2020
Total
Total
activities
activities
£
£
69,200
152,125
6,640
6,562
258,134
231,176
240,728
178,883
574,702
568,746

Page 15

continued...

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

4. INCOME FROM CHARITABLE ACTIVITIES - continued

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

INCOME FROM CHARITABLE ACTIVITIES - continued
Grants received, included in the above, are as follows:
The Henry Smith Charity
Tudor Trust
The Lloyds Bank Foundation
The 1989 Willan Charitable Trust
The AB Charitable Trust
Garfield Weston Foundation
West End Refugee Fund
National Lottery Community Fund
The 29th May 1961 Charitable Trust
Clothworkers Foundation
Community Foundation
The Sir James Knott Trust
Barrow Cadbury Trust
Job Retention Scheme
Other grants
2021
£
23,300
10,821
32,500
7,500
-
-
18,900
60,000
7,500
-
9,870
10,000
25,000
35,337
-
240,728
2020
£
46,100
42,513
-
-
20,000
20,000
18,900
-
7,500
17,000
4,870
-
-
-
2,000
178,883

5. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Housing
Integration advice
Interpreting
Core
Direct
Costs (see
note 6)
£
135,764
13,871
28,356
115,039
293,030
Support
costs (see
note 7)
£
43,127
15,096
6,920
134,051
199,194
Totals
£
178,891
28,967
35,276
249,090
492,224

Page 16

continued...

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Client costs
Volunteer costs
Other staffing costs
Interpreter costs
2021
£
136,276
124,526
730
3,142
28,356
293,030
2020
£
140,887
131,071
16,021
6,036
78,405
372,420

7. SUPPORT COSTS

Housing
Integration advice
Interpreting
Core
General
Governance
support
costs
£
£
43,127
-
15,096
-
6,920
-
130,961
3,090
196,104
3,090
Totals
£
43,127
15,096
6,920
134,051
199,194
Cost Basis of allocation
General support Fair usage of staff and facilities
Governance costs Fair usage of staff and facilities

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets
Independent Examiner's remuneration
Payments under operating leases
2021
£
17,781
3,090
147,551
2020
£
15,190
3,090
150,656

continued...

Page 17

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

10. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
2021
£
202,873
10,033
6,778
219,684
2020
£
221,030
12,395
7,186
240,611

The key management personnel, including the trustees, are listed under Reference and Administrative Details. The total employee benefits of the key management personnel including Social Security were £34,869 (2019 - £34,891).

The average monthly number of employees during the year was as follows:

Management & administration 2021
12
2020
14

No employees received emoluments in excess of £60,000.

continued...

Page 18

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
5,913
-
Charitable activities
Housing
6,562
250,076
Asylum advice
-
40,000
Integration advice
-
46,100
Interpreting
152,125
-
Core
2,000
71,883
Investment income
350
-
Other income
19,563
-
Total
186,513
408,059
EXPENDITURE ON
Charitable activities
Housing
6,562
250,076
Asylum advice
-
40,000
Integration advice
-
46,100
Interpreting
152,125
-
Core
29,894
60,550
Total
188,581
396,726
NET INCOME/(EXPENDITURE)
(2,068)
11,333
RECONCILIATION OF FUNDS
Total funds brought forward
47,968
-
TOTAL FUNDS CARRIED FORWARD
45,900
11,333
Total
funds
£
5,913
256,638
40,000
46,100
152,125
73,883
350
19,563
594,572
256,638
40,000
46,100
152,125
90,444
585,307
9,265
47,968
57,233

continued...

Page 19

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

12. TANGIBLE FIXED ASSETS

12. TANGIBLE FIXED ASSETS
Improvements
to Office Computer
property equipment equipment Totals
£ £ £ £
COST
At 1 April 2020 26,703 18,174 28,161 73,038
Additions 304 8,182 1,800 10,286
At 31 March 2021 27,007 26,356 29,961 83,324
DEPRECIATION
At 1 April 2020 12,871 16,321 16,824 46,016
Charge for year 9,002 2,510 6,269 17,781
At 31 March 2021 21,873 18,831 23,093 63,797
NET BOOK VALUE
At 31 March 2021 5,134 7,525 6,868 19,527
At 31 March 2020 13,832 1,853 11,337 27,022
13. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2020 and 31 March 2021 11,624
NET BOOK VALUE
At 31 March 2021 11,624
At 31 March 2020 11,624

There were no investment assets outside the UK. The portfolio continued to be managed by Fidelity Worldwide Investment during the financial year.

continued...

Page 20

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
VAT
Other creditors
Accruals and deferred income
2021
£
28,647
13,183
41,830
2021
£
19,105
3,383
2,526
3,161
113,000
141,175
2020
£
28,770
34,279
63,049
2020
£
29,049
3,374
4,247
2,103
28,791
67,564

Deferred Income

Included within Accruals and Deferred Income are the following amounts comprising income received in advance of delivery of the related services or expenditure incurred.

Balance at 1 April 2020
Released to income from charitable activities
Amount deferred in year
Balance at 31 March 2021
£
15,691
(15,691)
94,200
94,200

continued...

Page 21

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
17.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds
£
Fixed assets
13,861
Investments
11,624
Current assets
180,943
Current liabilities
(46,975)
159,453
18.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Clothworkers Foundation
TOTAL FUNDS
Restricted
funds
£
5,666
-
94,200
(94,200)
5,666
At 1/4/20
£
45,900
11,333
57,233
2021
£
23,004
2021
Total
funds
£
19,527
11,624
275,143
(141,175)
165,119
Net
movement
in funds
£
113,553
(5,667)
107,886

continued...

Page 22

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
The Henry Smith Charity
Tudor Trust
The Lloyds Bank Foundation
The 1989 Willan Charitable Trust
West End Refugee Fund
National Lottery Community Fund
The 29th May 1961 Charitable Trust
Clothworkers Foundation
Community Foundation
Sir James Knott Trust
Barrow Cadbury Trust - COVID-19
Support Fund
Job Retention Scheme
TOTAL FUNDS
Incoming
resources
£
359,382
23,300
10,821
32,500
7,500
18,900
60,000
7,500
-
9,870
10,000
25,000
35,337
240,728
600,110
Resources
Movement
expended
in funds
£
£
(245,829)
113,553
(23,300)
-
(10,821)
-
(32,500)
-
(7,500)
-
(18,900)
-
(60,000)
-
(7,500)
-
(5,667)
(5,667)
(9,870)
-
(10,000)
-
(25,000)
-
(35,337)
-
(246,395)
(5,667)
(492,224)
107,886

Comparatives for movement in funds

Net
movement At
At 1/4/19 in funds 31/3/20
£ £ £
Unrestricted funds
General fund 47,968 (2,068) 45,900
Restricted funds
Clothworkers Foundation - 11,333 11,333
TOTAL FUNDS 47,968 9,265 57,233

continued...

Page 23

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
The Henry Smith Charity
Tudor Trust
Newcastle City Council
The AB Charitable Trust
Garfield Weston Foundation
West End Refugee Fund
The 29th May 1961 Charitable Trust
Clothworkers Foundation
Community Foundation
TOTAL FUNDS
Incoming
resources
£
186,513
46,100
42,513
231,176
20,000
20,000
18,900
7,500
17,000
4,870
408,059
594,572
Resources
Movement
expended
in funds
£
£
(188,581)
(2,068)
(46,100)
-
(42,513)
-
(231,176)
-
(20,000)
-
(20,000)
-
(18,900)
-
(7,500)
-
(5,667)
11,333
(4,870)
-
(396,726)
11,333
(585,307)
9,265

The Henry Smith Charity fund is a grant received towards the appointment of an advice worker to support service users in Tyne & Wear.

The Tudor Trust fund is a grant received towards the post of Director.

The Lloyds Bank Foundation funding is secured from the Department for Digital, Culture, Media and Sport under the Community Match Challenge Emergencies Partnership

Additional emergency funding, designed to mitigate the impact of the Coronavirus pandemic was received from the National Lottery Community Fund and the Barrow Cadbury Trust.

Income received and resources expended under the Newcastle City Council fund comprise housing benefit and related costs; and the Refugee Wellbeing Programme.

The Clothworkers Foundation provided funding for the purchase of IT equipment, the balance on the fund represents the book value of the assets acquired.

The other restricted funds relate to various projects run by the charity to support its primary objectives as noted in the Trustees report.

continued...

Page 24

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

20. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Recognised (losses)/gains on investments
Interest received
Decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operations
21..
ANALYSIS OF CHANGES IN NET FUNDS
2021
£
107,886
17,781
-
-
21,219
73,611
220,497
2020
£
9,265
15,190
1
(274)
29,582
(12,028)
41,736
At 1/4/20 Cash flow At 31/3/21
£ £ £
Net cash
Cash at bank and in hand 23,102 210,211 233,313
23,102 210,211 233,313
Total 23,102 210,211 233,313

Page 25

continued...

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

22. LEGAL STATUS

North of England Refugee Service is a company limited by guarantee, registered in England and Wales and has no share capital. The company's registered number and registered office address can be found within Reference and Administrative Details.

The liability of the members is limited. Every member of the charitable company undertakes to contribute such amount as may be required (not exceeding £1) to the charitable company's assets if it should be wound up while s/he is a member or within one year after s/he ceases to be a member, for payment of the charitable company's debts and liabilities contracted before s/he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories themselves.

Page 26

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Bank interest receivable
Investment income
Charitable activities
Interpreting services
Contract income
Newcastle City Council
Grants
Other income
Rental income
Student placement income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Client costs
Volunteer costs
Other staffing costs
Carried forward
2021
£
13,952
-
-
-
69,200
6,640
258,134
240,728
574,702
10,316
360
780
11,456
600,110
125,847
6,224
4,205
124,526
730
3,142
264,674
2020
£
5,913
274
76
350
152,125
6,562
231,176
178,883
568,746
2,808
5,225
11,530
19,563
594,572
129,421
7,258
4,208
131,071
16,021
6,036
294,015

This page does not form part of the statutory financial statements

Page 27

THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Charitable activities
Brought forward
Interpreter costs
Support costs
General support
Wages
Social security
Pensions
Rent and rates
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Cleaning
Repairs and renewals
IT costs
Professional fees
Bank charges
Depreciation of tangible fixed assets
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2021
£
264,674
28,356
293,030
77,026
3,809
2,573
35,841
5,771
249
19,463
4,446
2,374
2,413
7,342
12,517
4,434
65
17,781
196,104
3,090
492,224
107,886
2020
£
294,015
78,405
372,420
91,609
5,137
2,978
39,507
4,182
1,137
13,285
8,607
3,872
5,101
1,213
13,585
4,233
161
15,190
209,797
3,090
585,307
9,265

This page does not form part of the statutory financial statements

Page 28