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2022-06-30-accounts

Company registration number: 04468629 Charity registration number: 1095180

Asylum Link Merseyside

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 30 June 2022

GRC Accountants Limited 166 Banks Road West Kirby Wirral Merseyside CH48 0RH

Asylum Link Merseyside

Contents

Trustees' Report 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 17

Asylum Link Merseyside

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 June 2022.

Legal and Administrative Information

Constitution

Asylum Link Merseyside (ALM) is a registered charity formed initially as an unincorporated association by a constitution adopted on 3rd April 2001 and amended on 26th September 2001. A company limited by guarantee was registered at Companies House on 25th June 2002 (No.4468629) under the same name with a Memorandum and Articles embodying the same objects as those in the constitution of the unincorporated body. The company was registered by the Charity Commission on 23rd December 2002 (No. 1095180).

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Bill Chambers Emad Lilo Paula Grey Bridie Sharkey Syed Maqsood Tim Beaumont Zabihulla Enayet Steven Hawkins (appointed 26 October 2021) Michael Morris (appointed 27 May 2022) Chair: Denia Kincade Secretary: Garrick Prayogg Other Officers: Damian McDonald, Treasurer Denia Kincade became chair on 25 October 2021 after Bill Chambers stepped down.

Page 1

Asylum Link Merseyside

Trustees' Report

Structure, governance and management

Reference and Administrative Details

Charity Registration Number: 1095180 Company Registration Number: 04468629 Registered Office: ST ANNE'S CENTRE OVERBURY STREET LIVERPOOL MERSEYSIDE L7 3HJ Independent Examiner: GRC Accountants Limited 166 Banks Road West Kirby Wirral Merseyside CH48 0RH Bankers: CAF Bank The Co-operative Bank plc

Statement of trustees' responsibilities

The trustees (who are also the directors of Asylum Link Merseyside for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Page 2

Asylum Link Merseyside

Trustees' Report

Trustees and officers

Trustees and officers bring with them particular skills and experience which are of great benefit to the charity. Board meetings are normally held every six to eight weeks and the work of the charity is further supported by the fundraising subgroup of Trustees who meet more regularly. Also small subgroups of trustees have been involved in various negotiations to obtain additional premises space for ALM, in undertaking staff reviews and helping with HR matters.

Objectives and activities

The objectives of ALM are:

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Review of developments

ALM celebrates its 20th year in 2022 and it is testament to the drive enthusiasm and expertise of the Volunteers, Trustees, Staff, and Supporters that the organisation is still here. It also demonstrates the deficit in the Governments provision, that ALM is still a very necessary part of the sector in Liverpool. The Year began with all Covid statutory restrictions lifted, and with most of Asylum Links services freely available. Access to the casework team and clothes store was limited but only through a shortage of volunteers. This improved as the year progressed, but is still an issue on certain days. ALM has joined in campaigning against the new immigration bill and will continue this important activity into the future. This passed into Law and we are yet to see the full effects of what is now a two-tier asylum system, with decisions made based on the method of arrival rather than the background of a case.

With the service returning to normal, we had time to address some of the things on the back burner. Plans for new ground floor and first floor toilets were enacted as well as work on the roof and guttering. This will be complete by December 2023. Future work includes a new Server and an upgraded Fire Detection System.

The Action Asylum pilots, which started in 2019, received National Lottery Funding in 2021 and expanded from the initial cities of Liverpool, Sheffield, Stockton-on-Tees and Portsmouth, to include Leeds and Cardiff. These are programmes matching Asylum Seeker Volunteers to non-Asylum organisations like the North Wales Wildlife Trust, Marine Conservation Society, Canals and Rivers Trust or Green Sefton. ALM works with around 3,000 school children each year and, as an offshoot of the Action Asylum projects, matched local schools with Afghan Children in Liverpool Hotels through a PenPal project. This was a message from one of the Pupils. “Welcome to Liverpool, my new friend. I understand you might be anxious, worried. You may have mixed feelings but it’s OK here. We want you to be welcomed and feel safe.”

One area of work with particular success has been with the Climbing Hangar, an indoor climbing centre, who have gone out of their way to make Refugees welcome, offering free sessions once a month with an alternative day for LGBTQI+ service users. This has been rolled out nationally in all their centres.

Once again, the number of people in asylum support has risen, with a backlog of 127,000 people waiting for an initial decision or review of their case. This has jumped from 73,000 in the previous year and points to a Home Office that has ground to a halt with its decision making.

What this means for Liverpool is the presence of more hotels, with two in use at the start of the year and another two added during the year. Initial accommodation is full and other hotels across the city region being brought into use to service the backlog. ALM is aware of the possibilities of tension in terms of the public and other stakeholders and in delivering its mission, will continue to mitigate, alleviate and challenge on behalf of our beneficiaries.

Page 3

Asylum Link Merseyside Trustees, Report While dll this goes on. Ilie organisalion its head down aiid 18 gelting on witli Ihingg. There have been several notable visitors this yea.. David Neal Tndcp¢ndent Chief Inspccior ol. Bol￿er5 3nd TmmigT&tioii, Paul Steet4 the head of tlie Llo),ds Foundation. Robin Budenbei& liead of'the Lloyds banking wup, The Barl and Coiinlcss of Wessex and Emily Spui'rell, the Police and Crime Commission¢r for Merseyside. All came to see tlie work ALM ducs ond discuss Ihe issu¢s affwting our seTh'ice users. An incTellsing amount of media work is tskin8 pla¢¢ and we ￿e iiidebied lo IMIX, a n￿dia entity providing positive stories around As)'IuTn, for their help i¥iili this. In Sepiembcr 2025, oyr first hig gel togetlier for 2 vears took place at Liverpool TeN4m Hall. wher¢ w¢ were pres¢nied witli the Queens Award for VoliinleeiinB. The Year rounded off willi th￿ first Fa¢¢2F3ce Refugee Week celebration$ in almost 3 years. The BBQ and trip to WirrRI were well attended and sam. Ilie Centre back to lis lieart&warmin8 best. Tlie visit to the Albeit Dock by Amal, the Syi'ian pup￿1, had tli¢ choir perform as part of the fareThEII ceretnony on the steps of the Museuin of l.tv¢rpool, which was a fitting way to ¢lose ihe ycai.. Funding Ontt again we owe a liuge tliaiik }'ou io Bariv Cooper for his excellent bid wrilirtg Mq?ich coniinued thI￿ughOUt the pandernic, as well tg thc tffoi2S ofilie fundraisiiig Team. Oiiliiie giving lias risen through the ye&-. The income for the year was £405k, being 3 decrease of £42k oveT the prtViOLJS year. Overall ¢X￿ndIt￿re w&s up £34k on Ilie pirvigus year at £380k. 'I'his iEfle¢ied Iht Incre￿¢￿ voluiilcci'ing ¢xpenses alld ￿￿viCe piovision as dclivities resunied after ihe pandemic. N¢1 income for the year was £25k{2021:£102kl which has incr¢as¢d closillg reseives lo £251k. AdministNtion FiD4n¢¢ Oui iEsponsibilities a5 employers overseett, reviewed and updal¢d as neCes￿Y by tlie Board of T￿￿tee5. Ai present we do noi have ¢x*mal support for Huinan Resources, but we hope 10 engage such support in ihe future. This year we have upgraded our accounts package and now operaie in 'tli¢ cloud. enhgncing Ilie security and Tesilience of datll 5tordge. A M&nJger is resw)nsibl¢ lor Administi'ation and Finance, reporting to the Cenire MdnaKtr and also io ihe Trllsleetrreasurer foi" frinance. The autoiiixtic peiision scheine is NF.ST aiid Co￿rdinated tor us by GRC Accounlanls Ltd. Our salary scheme, published a¢¢ounl8 PTodu¢iion and ind¢p¢ndenl ¢xaminalion conducted by GRC Accounlanls Ltd. Tlie annual r¢poit was appioved by the trustees of the charity ort 30 November 2022 aiid signed oli ils beliajf by.. Denia kiiicade Chair Pag¢ 4

Asvlum Link M¢rseyslde Independent Examiner's Report to the trustees of Asylum Link Merseyside ('the Company,) I report lo Ili¢ cknriiy liusiers on ￿al￿11)￿li01l of ilie accounls Dfihe Compony for tli¢ yoor ended 30 Juli¢ 2022. Rospoiilibllltltg fjf report A% (he charily'5 Iru81cc$ oftlie Compaiiy laiid lll80 11$ dlrectors for tli¢ purpose5 ofcomp4Jiy lowl you re4)onsblc forthe Pl.￿￿TatiOn of lh¢ ll¢couiits iii a¢¢ordBnro wilh th¢ wuiiomcnls of the Coinpuiiios A¢1 20061'ihe 2006 Act'l. T.Taving salisficd Inys¢if thul the occounls ofihc CoihpM} ore iioi r4iiii'e(I 10 be audilcd iider PAri 16 OF th¢ 2006 Acl and ur¢ Lligible for iiidepcndejil ¥x&niiiiaiioii, l Ycporl in Irspeci of niy cxaininlliioti of your ¢h&i'ily'8 accoun15 as cdri'i¢d oui Iindev 5oclioii 145 of Illc Cliai'ilies A¢t 2Ql I I'll￿ 2011 Acl'l. In coryin8 Out my extsthiiiaiioll I liave follow¢d Ilio Diicclion$ giveii by the Charity CDinii)ission uiiderseciion 145(Sllb} of tlie 2011 A¥1. ljjdopendont exThmlner'$ $lJttm¢nt Siii¢¢ Ilic Coinpatly'5 giM)SS TKcoiiie ¢xceed¢d £25Q.000 your oxiiixiiier Iiiusi bc A iiiciiibLY of a budy lisled iii seciion 145 of 111¢ 2011 Acl. l ¢onfirJn Ihal T ani qiinlificd Its und¢iiok¢ Il)0 exuiniiiailtsTh bec￿￿¢ T aiii n Incii)ber of ACCA, whicli i¥ viic ol, I hnve wiiipl¢l¢d iiiy gxninl￿I1t10￿. T Coiifirtn that iio Inaller$ huvc Cornc to my ullcniion ID conncclion wilh Ihc cxnn)iiinlion rving me eaii%L lo boli¢va'. ceoiinlin8 rccord$ wero iiot kcpi iii Irspeci of A$yluni Liiik Mer5Cy51dc ￿ iryuii'¢d by S¢Clion 386 of IT￿ 2006 A¢i', OT 2. 111¢ UCCOUlils do iiot Rcctsi'd will) tlios¢ records, or 3, Ihe fiteoiinis do noi ¢oiiiply with the nc¢oiinlii)g LfqLtiiriiionls of seciion 396 of Ilie 2006 Aci oih¥r IhHii any Ilie l in4nLinl Repoiting Sifindairf appll¢Dble in the UK gnd li¢piibli¢ofireloiid IFRS 10211. di'lwii iii Ihis ￿1?or1 in ordLr 10 rllablc a propcr Iiiidei'slaiidinu of Ilio *¢roullis (o bo reached. fj&i¢ili Coopei. ACCA 166 Lliinks Ruod Wesl Kiiby WinMI MLfs¢ysidc CH48 ORI.1 Dalc,. Ii/ol /gi Pabke S

Asylum Link Merseyside

Statement of Financial Activities for the Year Ended 30 June 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other income
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted
funds
£
179,170
23,640
12,400
215,210
(1,053)
(10,098)
(196,308)
(207,459)
7,751
(1,933)
5,818
162,348
168,166
Unrestricted
funds
£
205,963
12,014
6,200
224,177
(10,778)
(140,390)
(151,168)
73,009
2,977
75,986
86,362
162,348
Restricted
funds
£
190,050
-
-
190,050
-
(23,652)
(148,727)
(172,379)
17,671
1,933
19,604
63,647
83,251
Restricted
funds
£
223,162
-
-
223,162
(36,962)
(157,372)
(194,334)
28,828
(2,977)
25,851
37,796
63,647
Total
2022
£
369,220
23,640
12,400
405,260
(1,053)
(33,750)
(345,035)
(379,838)
25,422
-
25,422
225,995
251,417
Total
2021
£
429,125
12,014
6,200
447,339
(47,740)
(297,762)
(345,502)
101,837
-
101,837
124,158
225,995

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for 2021 is shown in note 14.

The notes on pages 8 to 17 form an integral part of these financial statements. Page 6

Asylum Link Merseyside

(Registration number: 04468629) Balance Sheet as at 30 June 2022

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
12
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
14
Unrestricted income funds
Unrestricted funds
Total funds
14
2022
£
1,050
14,004
237,058
251,062
(695)
250,367
251,417
83,251
168,166
251,417
2021
£
1,385
6,622
218,683
225,305
(695)
224,610
225,995
63,647
162,348
225,995

For the financial year ending 30 June 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 6 to 17 were approved by the trustees, and authorised for issue on 30 November 2022 and signed on their behalf by:

......................................... Denia Kincade Chairman

The notes on pages 8 to 17 form an integral part of these financial statements. Page 7

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £5 towards the assets of the charity in the event of liquidation.

The address of its registered office is:

ST ANNE'S CENTRE OVERBURY STREET LIVERPOOL MERSEYSIDE L7 3HJ

These financial statements were authorised for issue by the trustees on 30 November 2022.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Asylum Link Merseyside meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling which is the financial currency of the entity.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Page 8

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

Donated services and facilities

Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other expenditure

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, indemnity insurance, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Page 9

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

Asset class

Furniture Office equipment

Depreciation method and rate

25% reducing balance 30% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

Designated funds are unrestricted funds earmarked by the trustees for particular purpose.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds. Any other proposed transfer between funds would be considered on the particular circumstances

Page 10

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

3 Income from donations and legacies

Donations and legacies;
Donations
Grants, including capital grants;
Grants
Membership
Total for 2022
Total for 2021
Unrestricted
funds
General
£
112,323
66,842
5
179,170
205,963
Restricted
funds
£
150
189,900
-
190,050
223,162
Total
funds
£
112,473
256,742
5
369,220
429,125

4 Income from charitable activities

Fundraising events
Recycling
Student Placements
Shop Income
Other
Contractual Income
Total for 2022
Total for 2021
Unrestricted
funds
General
£
2,387
16,166
520
4,400
567
12,000
36,040
18,414
Total
funds
£
2,387
16,166
520
4,400
567
12,000
36,040
18,414

Page 11

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

5 Analysis of governance and support costs

Charitable activities expenditure

Basis of allocation
Service Provided
Grants to services users
Governance
Basis of allocation
Service Provided
Grants to services users
Governance
Other resources expended
Basis of allocation
Gross wages and salaries
Employers' NI - Charitable activities
Pensions
Volunteers' Costs
Travel
Subscriptions
Depreciation of assets
Premises
General office & finance
Communications
Unrestricted
funds
General
£
6,153
640
3,305
10,098
Unrestricted
funds
General
£
7,551
(80)
3,307
10,778
Unrestricted
funds
General
£
107,242
9,153
5,217
9,882
3,981
2,731
196
12,461
39,391
6,056
196,310
Restricted
funds
£
23,652
-
-
23,652
Restricted
funds
£
27,222
9,740
-
36,962
Restricted
funds
£
115,661
11,335
6,529
10,720
-
90
139
239
3,143
869
148,725
Total
2022
£
29,805
640
3,305
33,750
Total
2021
£
34,773
9,660
3,307
47,740
Total
2022
£
222,903
20,488
11,746
20,602
3,981
2,821
335
12,700
42,534
6,925
345,035

Page 12

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

Basis of allocation
Gross wages and salaries
Employers' NI - Charitable activities
Pensions
Volunteers' Costs
Travel
Subscriptions
Depreciation of assets
Premises
General office & finance
Communications
Unrestricted
funds
General
£
69,059
4,248
12,099
13,249
3,711
2,035
212
9,363
19,524
6,890
140,390
Restricted
funds
£
133,415
8,848
-
575
542
627
231
-
12,430
704
157,372
Total
2021
£
202,474
13,096
12,099
13,824
4,253
2,662
443
9,363
31,954
7,594
297,762

Governance costs

Other governance costs
Allocated support costs
Total for 2022
Total for 2021
Unrestricted
funds
General
£
2,410
895
3,305
3,307
Total
funds
£
2,410
895
3,305
3,307

Page 13

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

6 Net incoming/outgoing resources

Net incoming resources for the year include:

Other non-audit services
Depreciation of fixed assets
2022
£
895
335
2021
£
895
443

7 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

8 Staff costs

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Engaged on charitable activities 2022
No
10
2021
No
9

No employee received emoluments of more than £60,000 during the year.

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Tangible fixed assets

Cost
At 1 July 2021
At 30 June 2022
Depreciation
At 1 July 2021
Charge for the year
At 30 June 2022
Net book value
At 30 June 2022
At 30 June 2021
Furniture and
equipment
£
13,457
13,457
13,342
29
13,371
86
115
Office
Equipment
£
33,676
33,676
32,406
306
32,712
964
1,270
Total
£
47,133
47,133
45,748
335
46,083
1,050
1,385

Page 14

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

11 Debtors

11 Debtors
2022 2021
£ £
Gift Aid Receivable 14,004 6,622
12 Cash and cash equivalents
2022 2021
£ £
Cash on hand 2,532 1,596
Cash at bank 234,526 217,087
237,058 218,683
13 Creditors: amounts falling due within one year
2022 2021
£ £
Accruals 695 695
14 Funds
Balance at 1 Incoming Resources Balance at 30
July 2021 resources expended Transfers June 2022
£ £ £ £ £
Unrestricted funds
General
General Fund 162,348 215,210 (207,459) (1,933) 168,166
Restricted funds
Caroline Tod Trust 1,000 - - - 1,000
LCVS (133) 10,000 (1,019) - 8,848
Big Lottery BRC Partnership 5,716 37,974 (43,469) - 221
John Moores Foundation - 10,000 (10,000) - -
BRC Emergency Voucher (6,319) - - - (6,319)
SAS CTMR 4,235 18,050 (20,685) - 1,600
LP Visiting Group 1,373 - - - 1,373
Hemby Charitable Trust (14) - (24) - (38)
The AB Charitable Trust 828 20,000 (31,168) - (10,340)
ALM Refurbishment Fund (2,080) - - - (2,080)
LCVS Community (480) 3,000 (222) - 2,298
Lloyds Foundation (16,285) 25,000 (34,682) - (25,967)
Samuel Sebba (1,933) - - 1,933 -
Eddie Byers Scholarship Fund 1,950 - - - 1,950
Council of Europe 1,668 - - - 1,668
CAF Fund 1,140 - - - 1,140
Clothworkers Fdtn Fund 74 - - - 74
Mandela AIDS Fund 449 - - - 449
PH Holt Foundation 13,357 10,000 (56) - 23,301
Steve Morgan Fdtn 415 - - - 415
Page 15

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

Balance at 1
July 2021
£
Incoming
resources
£
Resources
expended
£
Task Force Trust
2,933
21,406
(25,794)
Tudor Trust Relief
-
-
(250)
Barrow Cadbury
45,981
150
(975)
RAP Global Dialogue
1,148
-
(198)
Lloyds Covid
8,624
-
-
Allan & Nesta Ferguson Fund
-
8,250
-
Arm Trust
-
10,000
-
Big Bike Revival
-
2,970
(3,338)
Community Forest Trust
-
4,000
(499)
Eleanor Rathbone
-
5,000
-
MSP Fund
-
4,250
-
Total restricted funds
63,647
190,050
(172,379)
Total funds
225,995
405,260
(379,838)
Negative balances are as a result of late payments received past the year end.
Balance at 1
July 2020
£
Incoming
resources
£
Resources
expended
£
Unrestricted funds
General
General Fund
86,362
224,177
(151,168)
Restricted
Caroline Tod Trust
-
1,000
-
LCVS
-
-
(133)
Big Lottery BRC Partnership
-
53,124
(47,408)
BRC Emergency Voucher
(6,319)
-
-
SAS CTMR
(6,491)
27,985
(22,907)
LP Visiting Group
1,373
-
-
Hemby Charitable Trust
-
-
(14)
The AB Charitable Trust
8,000
20,000
(27,172)
ALM Refurbishment Fund
-
-
(2,080)
LCVS Community
(480)
-
-
Lloyds Foundation
14,446
-
(30,731)
Samuel Sebba
-
25,000
(26,933)
Eddie Byers Scholarship Fund
1,950
-
-
Anne Duchess of Westminster
375
-
-
Council of Europe
1,668
-
-
CAF Fund
9,133
900
(8,893)
Clothworkers Fdtn Fund
947
-
(873)
Mandela AIDS Fund
449
-
-
PH Holt Foundation
3,454
10,000
(97)
Steve Morgan Fdtn
1,486
-
(1,071)
Task Force Trust
(445)
16,679
(13,301)
Tudor Trust Relief
8,250
-
-
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
1,933
-
Transfers
£
2,977
-
-
-
-
5,648
-
-
-
-
-
-
-
-
(375)
-
-
-
-
-
-
-
(8,250)
Balance at 30
June 2022
£
(1,455)
(250)
45,156
950
8,624
8,250
10,000
(368)
3,501
5,000
4,250
83,251
251,417
Balance at 30
June 2021
£
162,348
1,000
(133)
5,716
(6,319)
4,235
1,373
(14)
828
(2,080)
(480)
(16,285)
(1,933)
1,950
-
1,668
1,140
74
449
13,357
415
2,933
-

Page 16

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2022

Balance at 1
July 2020
£
Barrow Cadbury
-
RAP Global Dialogue
-
Lloyds Covid
-
Total restricted funds
37,796
Total funds
124,158
15 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at 30
June 2021
£
49,850
(3,869)
-
45,981
10,000
(8,852)
-
1,148
8,624
-
-
8,624
223,162
(194,334)
(2,977)
63,647
447,339
(345,502)
-
225,995
Unrestricted
funds
Restricted
Total funds at
30 June
General
£
funds
£
2022
£
475
575
1,050
201,487
49,576
251,063
(695)
-
(695)
201,267
50,151
251,418
Unrestricted
funds
Restricted
Total funds at
30 June
General
£
funds
£
2021
£
672
713
1,385
162,371
62,934
225,305
(695)
-
(695)
162,348
63,647
225,995
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at 30
June 2021
£
49,850
(3,869)
-
45,981
10,000
(8,852)
-
1,148
8,624
-
-
8,624
223,162
(194,334)
(2,977)
63,647
447,339
(345,502)
-
225,995
Unrestricted
funds
Restricted
Total funds at
30 June
General
£
funds
£
2022
£
475
575
1,050
201,487
49,576
251,063
(695)
-
(695)
201,267
50,151
251,418
Unrestricted
funds
Restricted
Total funds at
30 June
General
£
funds
£
2021
£
672
713
1,385
162,371
62,934
225,305
(695)
-
(695)
162,348
63,647
225,995
Balance at 30
June 2021
£
45,981
1,148
8,624
63,647
225,995
251,418
Total funds at
30 June
2021
£
1,385
225,305
(695)
225,995

Page 17