REPORT OF THE DIRECTORS AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
FOR
NORTH OF ENGLAND REFUGEE SERVICE LIMITED
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
| 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 25 |
| Detailed Statement of Financial Activities | 26 to 27 |
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
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 2023. 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
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
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Newcastle 2 Friars Street, Newcastle upon Tyne, NE1 4XA
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Middlesbrough Unit 6, Broadcasting House, Newport Road, Middlesbrough TS1 5JA
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Sunderland Suite 12, Eagle Building, 201 High Street East, Sunderland, SR1 2XA 4. Stockton The Arrival Practice, Stockton-On-Tees, TS18 2EP
Newcastle and Middlesbrough offices are open full time, Sunderland three days and Stockton outreach one day per week. We also provide services 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.
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 2022 and 31 March 2023 we provided advice and support on asylum issues to 1,623 individuals during 5,887 advice sessions. We have also taken our services to the asylum seekers who were housed in six different hotels in Newcastle. 372 individuals benefited from this service during 766 advice sessions..
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
OBJECTIVES AND ACTIVITIES - continued
Asylum Legal Advice
This is a new service part of the Justice Together North East Project funded by the Justice Together Initiative. Justice Together is a funder collaboration that aims to operate for a decade. As well as offering funding, they will support the grant partners to build the power and influence of people with lived and learned experience of the immigration system and embed anti-racism strategies.
We are a delivery partner where we provide immigration asylum legal advice for those who have no access to legal aid and can't afford the legal fees. We help people in making applications to lodge their appeal and securing their appeal rights to have an oral hearing when all other law firms, in the area, have refused to take their matter any further. We are helping them to work out what has been their issue(s) throughout the asylum process, which has led to their refusal, and tackling it head on. We make successful applications reuniting children and mums and dads all loved ones. We help to draft statements and gather supportive evidence such as National IDs, birth certificates and marriage certificates.
We also provide first class immigration advice and assist our clients to apply for Further Leave to Remain (FLR) Fresh Claims, Naturalisation and British Passports as well as make Submissions on behalf of our clients to bodies such as:
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Court
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Home Office to deal with any requisitions
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local MPs and Authorities such as Social Services
Through this project, as we are committed to helping those that are the most vulnerable in society and require our help the most.
Integration and Employment Service
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 1st April 2022 to 31st March 2023 the project helped 281 individuals including 82 children, during 368 advice session, to claim the right benefits and find suitable accommodation.
North East RISE (NERISE)
NERISE is an innovative new partnership between the Home Office, North East Migration Partnership (NEMP), Local Authorities, charities supporting refugees and Bridges Outcomes Partnership. The aim is to improve the initial financial inclusion, housing, employment and wider integration needs of newly granted refugees in the North East region. NERS is a delivery partner where we provide advice and support on housing and wider integration needs. We provide our services in Sunderland, Northumberland, North and South Tyneside.
In the period between 1st April 2022 to 31st March 2023 the project helped 110 clients.
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
OBJECTIVES AND ACTIVITIES - continued
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.
Over the year April 2022 - March 2023, 40 homeless individuals have benefited from our Supported Housing programme, 6 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 used to contribute more than 20% to our annual income. However, due to a combination factors beyond our control the service income has reduced from £140,300 in 2019/20 to £45,00 in 2022/23.
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.
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
OBJECTIVES AND ACTIVITIES - continued
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.
FINANCIAL REVIEW
At the balance sheet date, the charity held funds amounting to £182,224 (2022 - £169,560) of which £nil (2022 - £nil) was subject to restriction, a further £23,396 (2022 - £34,191) was represented by illiquid assets and therefore not freely available to the charity. Total free reserves amounted to £158,828 (2022 - £135,369).
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 five 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:
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Mentoring and support to refugee community organisations, in partnership with the Regional Refugee Forum.
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Advice and support for host communities.
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Interventions that generate an income, including attaching a fee to certain non-urgent services, or selling products.
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
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."
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, an administrator, a receptionist, five service leads and seven 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 key 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.
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
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 (retired 25 September 2023) Ibrahim Diallo - Vice Chair (retired 5 April 2023) Dean Backhouse (appointed 26 September 2022) - (retired 12 June 2023) Christopher Boyle (retired 22 February 2023) Tessa Gray (retired 24 September 2023) Josephine Mudzingwa Fiona Ranson (retired 12 July 2023) Amer Ratkusic (appointed 28 September 2022) - (retired 24 September 2023) Pa Saikou Saidkhan (appointed 28 September 2022) Herbert Thondhlana (appointed 26 October 2022)
Company Secretary and Director
Dr Mohamed Nasreldin
Independent Examiner
Read, Milburn & Co, 71 Howard Street, North Shields, NE30 1AF
Bankers
Virgin Money, 131-135 Northumberland Street, Newcastle upon Tyne, NE1 4XF
Solicitors
Muckle LLP, 32 Gallowgate, Newcastle upon Tyne, NE1 4BF
Approved by order of the board of trustees on 20 December 2023 and signed on its behalf by:
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
Josephine Mudzingwa - Trustee
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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 2023.
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 member of the Institute of Chartered Accountants in England and 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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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
The Institute of Chartered Accountants in England and Wales
Read, Milburn & Co
Date: 20 December 2023
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 4,120 Charitable activities 4 Housing 284,447 Integration advice 180,162 Interpreting 51,293 Core - Investment income 3 2,284 Other income 8,087 Total 530,393 EXPENDITURE ON Charitable activities 5 Housing 190,827 Integration advice 128,684 Interpreting 28,278 Core 169,940 Total 517,729 NET INCOME 12,664 RECONCILIATION OF FUNDS Total funds brought forward 169,560 TOTAL FUNDS CARRIED FORWARD 182,224 |
Restricted funds £ - 18,900 57,160 - 89,000 - - 165,060 18,900 57,160 - 89,000 165,060 - - - |
2023 Total funds £ 4,120 303,347 237,322 51,293 89,000 2,284 8,087 695,453 209,727 185,844 28,278 258,940 682,789 12,664 169,560 182,224 |
2022 Total funds £ 7,066 283,305 85,623 42,819 97,000 59 15,666 531,538 178,752 50,028 24,816 273,501 527,097 4,441 165,119 169,560 |
|---|---|---|---|
The notes form part of these financial statements
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED (REGISTERED NUMBER: 3643622)
BALANCE SHEET 31 MARCH 2023
| 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 FUNDS 18 Unrestricted funds TOTAL FUNDS |
2023 £ 11,626 11,770 23,396 130,400 93,952 224,352 (65,524) 158,828 182,224 182,224 182,224 182,224 |
2022 £ 22,607 11,584 34,191 73,257 148,861 222,118 (86,749) 135,369 169,560 169,560 169,560 169,560 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED (REGISTERED NUMBER: 3643622)
BALANCE SHEET - continued 31 MARCH 2023
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 20 December 2023 and were signed on its behalf by:
Josephine Mudzingwa - Trustee
The notes form part of these financial statements
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023
| Notes Cash flows from operating activities Cash generated from operations 20 Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Purchase of fixed asset investments Sale of fixed asset investments 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 |
2023 £ (52,344) (52,344) (2,379) (209) 23 (2,565) (54,909) 148,861 93,952 |
2022 £ (58,609) (58,609) (25,883) (6) 46 (25,843) (84,452) 233,313 148,861 |
|---|---|---|
The notes form part of these financial statements
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
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.
The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest £.
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.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
continued...
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
1. ACCOUNTING POLICIES - continued
Fund accounting
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...
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
| 2. DONATIONS AND LEGACIES Donations 3. INVESTMENT INCOME Investment income 4. INCOME FROM CHARITABLE ACTIVITIES Interpreting services Contract income Newcastle City Council Grants Interpreting services Contract income Newcastle City Council Grants Grants received, included in the above, are as follows: The Henry Smith Charity Tudor Trust The 1989 Willan Charitable Trust The AB Charitable Trust Garfield Weston Foundation West End Refugee Fund Community Foundation Carried forward |
Housing £ - 7,108 277,339 18,900 303,347 Core £ - - - 89,000 89,000 |
2023 2022 £ £ 4,120 7,066 2023 2022 £ £ 2,284 59 Integration advice Interpreting £ £ - 51,293 179,961 - - - 57,361 - 237,322 51,293 2023 2022 Total Total activities activities £ £ 51,293 42,819 187,069 49,110 277,339 256,556 165,261 160,262 680,962 508,747 2023 2022 £ £ 35,325 35,075 13,500 42,000 - 2,500 20,000 - 30,000 - 18,900 18,900 8,000 7,500 125,725 105,975 |
|---|---|---|
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
| 4. INCOME FROM CHARITABLE ACTIVITIES - continued Brought forward Barrow Cadbury Trust Middlesbrough Council JTI Foundation Sainsburys Charitable Trust W J R Trust 5. CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) £ Housing 185,539 Integration advice 162,327 Interpreting 23,149 Core 86,841 457,856 6. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Client costs Project costs Volunteer costs Other staffing costs Interpreter costs Donations and grants redistributed |
2023 £ 125,725 - 2,500 21,835 15,000 201 165,261 Support costs (see note 7) £ 24,188 23,517 5,129 172,099 224,933 2023 £ 253,101 160,374 90 7,773 12,027 23,971 520 457,856 |
2022 £ 105,975 25,000 20,000 9,287 - - 160,262 Totals £ 209,727 185,844 28,278 258,940 682,789 2022 £ 175,573 125,643 - 1,548 3,088 20,534 - 326,386 |
|---|---|---|
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
7. SUPPORT COSTS
| SUPPORT COSTS | |
|---|---|
| General Governance support costs £ £ Housing 24,188 - Integration advice 23,517 - Interpreting 5,129 - Core 168,997 3,102 221,831 3,102 Cost Basis of allocation General support Fair usage of staff and facilities Governance costs Fair usage of staff and facilities |
Totals £ 24,188 23,517 5,129 172,099 |
| 224,933 | |
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Depreciation - owned assets Independent Examiner's remuneration Payments under operating leases |
2023 £ 13,360 3,102 139,911 |
2022 £ 22,803 3,102 123,791 |
|---|---|---|
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
| Trustees' expenses | 2023 £ 1,138 |
2022 £ - |
|---|---|---|
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
| 10. STAFF COSTS Wages and salaries Social security costs Other pension costs |
2023 £ 325,907 21,374 10,416 357,697 |
2022 £ 240,632 12,915 8,096 |
|---|---|---|
| 261,643 |
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 £42,925 (2022 - £38,337).
The average monthly number of employees during the year was as follows:
| Management & administration | 2023 15 |
2022 14 |
|---|---|---|
No employees received emoluments in excess of £60,000.
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
| 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 7,066 - Charitable activities Housing 264,405 18,900 Integration advice 41,261 44,362 Interpreting 42,819 - Core - 97,000 Investment income 59 - Other income 15,666 - Total 371,276 160,262 EXPENDITURE ON Charitable activities Housing 159,852 18,900 Integration advice - 50,028 Interpreting 24,816 - Core 176,501 97,000 Total 361,169 165,928 NET INCOME/(EXPENDITURE) 10,107 (5,666) RECONCILIATION OF FUNDS Total funds brought forward 159,453 5,666 TOTAL FUNDS CARRIED FORWARD 169,560 - |
Total funds £ 7,066 283,305 85,623 42,819 97,000 59 15,666 531,538 178,752 50,028 24,816 273,501 527,097 4,441 165,119 169,560 |
|---|---|
continued...
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
12. TANGIBLE FIXED ASSETS
| 12. | TANGIBLE FIXED ASSETS | ||||||
|---|---|---|---|---|---|---|---|
| Improvements | |||||||
| to | Office | Computer | |||||
| property | equipment | equipment | Totals | ||||
| £ | £ | £ | £ | ||||
| COST | |||||||
| At 1 April 2022 | 34,003 | 26,356 | 40,993 | 101,352 | |||
| Additions | 2,379 | - | - | 2,379 | |||
| At 31 March 2023 | 36,382 | 26,356 | 40,993 | 103,731 | |||
| DEPRECIATION | |||||||
| At 1 April 2022 | 29,718 | 21,225 | 27,802 | 78,745 | |||
| Charge for year | 4,159 | 2,305 | 6,896 | 13,360 | |||
| At 31 March 2023 | 33,877 | 23,530 | 34,698 | 92,105 | |||
| NET BOOK VALUE | |||||||
| At 31 March 2023 | 2,505 | 2,826 | 6,295 | 11,626 | |||
| At 31 March 2022 | 4,285 | 5,131 | 13,191 | 22,607 | |||
| 13. | FIXED ASSET INVESTMENTS | ||||||
| Listed | |||||||
| investments | |||||||
| £ | |||||||
| MARKET VALUE | |||||||
| At 1 April 2022 | 11,584 | ||||||
| Additions | 209 | ||||||
| Disposals | (23) | ||||||
| At 31 March 2023 | 11,770 | ||||||
| NET BOOK VALUE | |||||||
| At 31 March 2023 | 11,770 | ||||||
| At 31 March 2022 | 11,584 |
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 2023
| 14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Trade debtors | 87,247 | 56,900 | |
| VAT | - | 3,370 | |
| Prepayments and accrued income | 43,153 | 12,987 | |
| 130,400 | 73,257 | ||
| 15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Trade creditors | 38,429 | 39,484 | |
| Social security and other taxes | 5,726 | 4,678 | |
| Other creditors | 3,219 | 5,202 | |
| Accruals and deferred income | 18,150 | 37,385 | |
| 65,524 | 86,749 | ||
| 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 2022 | 19,275 | ||
| Released to income from charitable activities | (19,275) | ||
| Amount deferred in year | - | ||
| Balance at 31 March 2023 | - | ||
| 16. | LEASING AGREEMENTS | ||
| Minimum lease payments under non-cancellable operating leases fall due | as follows: | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Within one year | 75,965 | 70,663 |
continued...
Page 21
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted funds £ Fixed assets 11,626 Investments 11,770 Current assets 224,352 Current liabilities (65,524) 182,224 MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS |
Restricted funds £ - - - - - At 1/4/22 £ 169,560 169,560 |
2023 Total funds £ 11,626 11,770 224,352 (65,524) 182,224 Net movement in funds £ 12,664 12,664 |
2022 Total funds £ 22,607 11,584 222,118 (86,749) 169,560 At 31/3/23 £ 182,224 182,224 |
|---|---|---|---|
18. MOVEMENT IN FUNDS
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds The Henry Smith Charity Tudor Trust The AB Charitable Trust Garfield Weston Foundation West End Refugee Fund Community Foundation Middlesbrough Council JTI Foundation Sainsburys Charitable Trust TOTAL FUNDS |
Incoming resources £ 530,393 35,325 13,500 20,000 30,000 18,900 8,000 2,500 21,835 15,000 165,060 695,453 |
Resources Movement expended in funds £ £ (517,729) 12,664 (35,325) - (13,500) - (20,000) - (30,000) - (18,900) - (8,000) - (2,500) - (21,835) - (15,000) - (165,060) - (682,789) 12,664 |
|---|---|---|
continued...
Page 22
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
18. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Clothworkers Foundation TOTAL FUNDS |
At 1/4/21 £ 159,453 5,666 165,119 |
Net movement in funds £ 10,107 (5,666) 4,441 |
At 31/3/22 £ 169,560 - 169,560 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds The Henry Smith Charity Tudor Trust The 1989 Willan Charitable Trust West End Refugee Fund Clothworkers Foundation Community Foundation Barrow Cadbury Trust - COVID-19 Support Fund Middlesbrough Council JTI Foundation TOTAL FUNDS |
Incoming resources £ 371,276 35,075 42,000 2,500 18,900 - 7,500 25,000 20,000 9,287 160,262 531,538 |
Resources Movement expended in funds £ £ (361,169) 10,107 (35,075) - (42,000) - (2,500) - (18,900) - (5,666) (5,666) (7,500) - (25,000) - (20,000) - (9,287) - (165,928) (5,666) (527,097) 4,441 |
|---|---|---|
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 West End Refugee Fund supported the provision of housing.
continued...
Page 23
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
18. MOVEMENT IN FUNDS - continued
Middlesbrough Council funded salary costs and related expenditure as part of the Sustainability Capacity Fund.
The other restricted funds relate to various projects run by the charity to support its primary objectives as noted in the Trustees report.
19. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
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 Increase in debtors Decrease in creditors Net cash used in operations |
2023 £ 12,664 13,360 (57,143) (21,225) (52,344) |
2022 £ 4,441 22,803 (31,427) (54,426) (58,609) |
|---|---|---|
21. ANALYSIS OF CHANGES IN NET FUNDS
| At 1/4/22 | Cash flow | At 31/3/23 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 148,861 | (54,909) | 93,952 |
| 148,861 | (54,909) | 93,952 | |
| Total | 148,861 | (54,909) | 93,952 |
continued...
Page 24
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
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 25
THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| INCOME AND ENDOWMENTS Donations and legacies Donations Investment income 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 Project costs Volunteer costs Other staffing costs Interpreter costs Donations and grants redistributed Support costs |
2023 £ 4,120 2,284 51,293 187,069 277,339 165,261 680,962 7,737 350 - 8,087 695,453 230,607 15,124 7,370 160,374 90 7,773 12,027 23,971 520 457,856 |
2022 £ 7,066 59 42,819 49,110 256,556 160,262 508,747 10,316 - 5,350 15,666 531,538 161,474 8,666 5,433 125,643 - 1,548 3,088 20,534 - 326,386 |
|---|---|---|
This page does not form part of the statutory financial statements
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THE NORTH OF ENGLAND REFUGEE SERVICE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| Support costs General support Trustees' expenses 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 |
2023 £ 1,138 95,300 6,250 3,046 45,624 4,132 2,260 19,410 6,800 2,626 1,718 1,572 15,162 3,318 115 13,360 221,831 3,102 682,789 12,664 |
2022 £ - 79,158 4,249 2,663 35,056 5,563 591 20,622 5,106 2,673 2,916 2,190 11,033 2,898 88 22,803 197,609 3,102 527,097 4,441 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 27