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2024-06-30-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 2024

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 16

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 2024.

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 (resigned 8 April 2024) Tim Beaumont Zabihulla Enayet Steven Hawkins Michael Morris Mrs Terry Phillips (appointed 3 June 2024) Catherine McCarron (appointed 14 October 2024) Chairman: Denia Kincade Secretary: Garrick Prayogg Other Officers: Damian McDonald, Treasurer

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 relief of refugees and asylum seekers in Merseyside and adjacent areas who are in conditions of need, hardship or distress, a) particularly, but not exclusively through the provision of information, advice, guidance and assistance,

to advance the education of the public, other statutory and voluntary organisations, and asylum seekers in order to assist their b) inclusion into the wider community.

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 2023-2024

This was a turbulent period with an election looming and much debate over the treatment of Asylum Seekers by politicians and the wider media. The use of the Rwanda Scheme, the Bibby Stockholm Barge and the proposal of large army bases for long-term holding of Asylum Seekers, made many people anxious. The backlog in initial Asylum Decisions had risen to ridiculous levels: 170,000+ people needed to be dealt with and the Government’s approach was to issue 110,000 fast track questionnaires to countries where the majority of Asylum claims were allowed. The effect was to empty out people from the Asylum process, from August 2023, making many homeless as a result.

ALM was able to offer food and housing to some but the majority of the burden fell on the Merseyside Refugee Support Network, which is housed alongside us in St Anne’s. This continued unabated for the next year until the election brought a brief respite.

Despite huge pressure on the centre, the team continued to work with thousands of people – over 900 for casework, over 1000 accessing the clothes store and over 50,000 plates of food produced through the kitchen.

Our Destitution project was diminished through the loss of 2 houses, the first returned to the landlord due to lack of funds and the second because the owner needed it for other purposes. However, we have retained one house used for female asylum seekers which has also been used to assist many through the Refugee homeless crisis.

The Action Asylum project, providing wellbeing and integration opportunities, was in its second full year, continuing to expand and develop. During May 2024 it generated 1724 volunteer hours with 122 volunteers. It was also expanding nationally working with partners in other cities across the UK. We are indebted to Anthony Steen and the Task Force Trust for their funding and support to deliver this programme.

The ESOL classes continued and were augmented with the Women Only classes two days per week run in conjunction with MRSN and the Expanded Women’s Group. These classes allowed specific Health messaging for women to be delivered.

During the year we also began introducing further health teams into the building, with the TB Team, Live Well Bus, Axcess Sexual Health Team visiting and others. This is helping ALM become a gateway to health services for the people using the centre.

Continuing the Wellbeing theme, the Choir expanded its reach through the year, working with different projects including the Voices Weaving programme, co writing with local artists and choral composers, with 20 performances though the year.

The charity has recovered from a relatively weak financial position in the later part of 2023, to a more stable position by the year end.

Thank you to everyone who assists and supports the organisation to maintain its place at the heart of the Asylum System in Liverpool. The staff, volunteers and trustees, all give ALM its distinctive, welcoming and hardworking outlook and to our funders, donors and supporters, we are once again indebted to you for keeping us going.

Page 3

Asylum Link Merseyside Trustees, Report runding Once again we a huge Ihank you to Barry Cooper tor1115 e¥celleni bid writin8 M,hi¢h continued Ihrou8hout the period, as ivell as the et'lorts ot ihc Fundraising'l ¢atn Onlin¢ givin¥ has risen Ihrougli ihe year. The income for tlie year was £463k, bein8 a in¢rLase ot. £13k over lh¢ previous year. Overall expenditure was do%vn £30k on th¢ previous year ai £443k. This r¢ll¢¢t¢d th¢ redu¢tion in exiernallv tundcd 4¢¢ivill¢S. N¢( income lor Ihe year w&8 £19k12023: cipenditure £22kl which has incr¢abed ¢10sin8 reserves 10 £248k. Adniini%tr#iion and Finance Our reswnsibiliii¢s as eiiiplo5'ers are overseen, revie￿Ed and updated as n¢c¢ssary b> the Board ol- Truste¢s. At preseni do not have eKieiiial 5uppurl for Huiiian R¢sourcL'S. but hope to en8age %uch supI)ori in lh¢ luiure. ie auioinaii¢ pension scheme ts willi Nf.s1' ond co-ordinaled tor us by GRC A¢counlan15 1.Id. Our salary sch¢iii¢, publish¢d a¢¢ounis production and independent examination ar¢ ¢onducied by GRC ALcouniants Lid Tli¢ annual repon wa5 approved by the Irusiee5 Ot'il)e charity on l)Ini4Tr Kineade C hoir Page 4

Asylum Link Mer5eyside Independent Examiner's Report to the trustees of Asylum Link MerseysSde ('the Company,) I rcporf lo thc charity trustccs on my Qxamination of lh¢ accoun15 ufihL Company for thc ycar cndcd 30 June 2024. Responslbiiiilei ind basis of report A.4 thc ¥hdrii) s IruslCCS of the Company lil￿d dlso 115 dire¢tors for Ihc purposes of Eumpaiiy lawl you dre T¢SPOrtsible foT the prepuTlttion of Iht accoun1.4 ID a¢¢ordance w'ith lh¢ requircrncnls of Ihe Coinpani¢5 A¢1 20061'ih¢ 21H)6 Act'l. Flavinb Sdiisfied my%L'lf thai Ihe aicounis of the Company Jre noi rcquir¢d lu be audilcd under Part Ih ol. the 200h Acl and arL' L'ligiblL for indepcndenl examination, I I¢￿rt in respect of my examinalion trf y()iir chaTily'% accounlq aq carriid uiii under s¢clion 145 1)f Ihc ChariiiL Aci 101 I I'ihe in I l Acl'l. In Larryingt out rny Examination I havL. fullowed the Directions grtvcn by IhL' C.harily ('ommi85ion linder SCLliiin 145ISHbl ofihL 2011 Act. I￿￿{pl,￿dent ex4mlD¢ir's stAlement iii¢¢ th¢ Conip 4 grus% iiicomL cxLILdLd L2.%0,ODO yi)ur ¢XdmineT niu%i bL a InembLr of a b()dy liiie(l iii scclii?11 145 of ihc 201 l Act. contimi thai l am qualified to undertake the cxarninalion becau%¢ l um a menibcr of AC'C-A. whi¢h is ane of the listcd bodi¢s. I hove ¢ompleiLd rny cxamin)iion. I confirm ihal no m3iieTS hav¢ Lome 10 my Bii¢nlion in cl}nn￿lI0n wilh Ihk examintsiion bviving ML ¢ause 10 beli¢vc'. ecounlin¥ r¢¢ordg ￿eTt not kept in r¢4Ptci of Asylum Link MeTlieySid¢ Is rcquir¢d by section 3116 ut'ilie 2QOfy A¢1: or IhL' acc<)unl% nul dLcord with Iho$L TccDr(l%,' or th¢ aLcounls do not comply wilh Ihe accouniinki r¢4uirLmenls of 5¢ciion 39(1 of Ihe 2(Xkn ALI other than uny Te4uireincnl Ihai Ihe accounts UIVL u'lnje and fair vicW whi¢h Iq not a mallLr ronsidLrcd part ufan indLpcnd¢ni cxaniiDalii)n.- or Ihc 3rc(iunis h¥%'e nui bLLn pr¢PaT￿￿ in acLiirdancc willi Ihe InL'iho(l% Jnd prinLiplL5 ()I' Ihe Slaleincnt i)r Rccommended PraLIiLe IiJT acci)unlin¥ dnd rcportinu by rhariiiis14ppliLdblL lo charilii$ prL'Pdrin& their accounts irt ￿e0rda￿LC with IhL fiDaiiEial Rcponin Standard applicablc irt th¢ UK and Republic of Irvldnd IFRS 10211. I hove no eonccrn4 and havc ¢omt scro¥$ no other mollcT% in conneciion with Ihe examinalinn 10 whiLh ull¥nliL?n 8hould drawm in Ihis rcport in urth.r 10 L'nablc a propcr iindcT$landin¥ of Ihc aLcounls lo bc riJ¥hcd. ACC'A Icili 118nk.4 Road IVc$i Kirby Wirral Mcrscy%ide C-H4¥ URH Daic.. 2tlol Izots Pa&T¢ 5

Asylum Link Merseyside

Statement of Financial Activities for the Year Ended 30 June 2024 (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
Investment income
5
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
15
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Unrestricted
funds
£
275,243
25,212
1,091
11,144
312,690
(1,563)
(7,401)
(293,236)
(302,200)
10,490
106,012
116,502
117,631
234,133
Unrestricted
funds
£
200,369
26,445
445
10,700
237,959
(1,904)
(26,684)
(259,906)
(288,494)
(50,535)
(50,535)
168,166
117,631
Restricted funds
£
149,773
240
-
-
150,013
-
(34,572)
(106,539)
(141,111)
8,902
(106,012)
(97,110)
111,140
14,030
Restricted funds
£
212,369
-
-
-
212,369
-
(47,810)
(136,670)
(184,480)
27,889
27,889
83,251
111,140
Total
2024
£
425,016
25,452
1,091
11,144
462,703
(1,563)
(41,973)
(399,775)
(443,311)
19,392
-
19,392
228,771
248,163
Total
2023
£
412,738
26,445
445
10,700
450,328
(1,904)
(74,494)
(396,576)
(472,974)
(22,646)
(22,646)
251,417
228,771

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 15.

The notes on pages 8 to 16 form an integral part of these financial statements. Page 6

Asylum Link Merseyside (Registration number: 04468629) Balance Sheet as at 30 June 2024 2024 2023 Fixed assets Tan8ible asseis 669 739 Curi'eni assets Debior5 12 19,744 8.445 19,452 209,275 Casli at bank and in hand 248.189 228.727 Crediiors: Amounls flllng dut wlihin ont ytr 169)) 16951 Ptl turvtni Assets 747.494 ??8.03? ei llsseis ?48.163 ??8.771 Fylld% of the chrit)': Restricted iiiCOlTie fund% 15 14.030 Ilnre¥tricltil Intoiht UnrL%tI'lLIL'd lunds 34.133 117,630 T¢btAI funds 248.163 228 771 For ¢lii Iinancial ei)din8 30 Jun¢ 2024 111¢ ¢hariiy IV￿ entitled to exeinplion Iiom audii under section 477 ot. tlit Compllnies Aci 2006 Direclors, I'estx)nsibiliiie5'. Th¢ m¢mb¢rs hav¢ not r¢quii'¢d th¢ ¢harity 10 obmin an audit ot. lis accounis tor Ihe >ear in quesiiun In a¢¢ordan¢e wiih s¢¢iion 476., ond TIIL dirLLtoi's dcknoii,led8e Iheir r¢sponsibiliiies for ¢ompl>'i118 wiLh the requirements ot. the Aei ￿'Ith respect 10 oc¢oun¢in8 record$ and the prepiirati()i) 01.￿lI)Unt.%. Th¢ linanclal staiernents oli pages 6 10 16 were approved by the Iruslccs, and auihori$ed tor issue oil by: lid %ign¢d oil ih¢ir b¢h41f nia Kiiicudc Chairman The noies on page5 8 10 16 torni an Iiitegral part ol-tlicse financial slateiiientS. Pag¢ 7

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

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

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 2024

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:

Asset class Furniture Office equipment

Depreciation method and rate 25% reducing balance 30% reducing balance

Page 9

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

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 2024

3 Income from donations and legacies

Donations and legacies;
Donations
Grants, including capital grants;
Grants
Total for 2024
Total for 2023
4
Income from charitable activities
Total for 2023
5
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2024
Total for 2023
Unrestricted funds
General
£
102,300
172,943
275,243
200,369
Restricted
funds
£
1,574
148,199
149,773
212,369
Unrestricted funds
General
£
37,145
Unrestricted funds
General
£
1,091
1,091
445
Total
funds
£
103,874
321,142
425,016
412,738
Total
funds
£
37,145
Total
funds
£
1,091
1,091
445

Page 11

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

6 Analysis of governance and support costs

Charitable activities expenditure

Basis of allocation
Service Provided
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
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
£
5,727
3,907
9,634
Unrestricted funds
General
£
20,494
2,360
3,829
26,683
Unrestricted funds
General
£
120,376
10,383
5,567
28,974
1,551
1,544
148
24,824
41,957
3,980
239,304
Unrestricted funds
General
£
105,974
9,274
5,381
27,972
6,564
2,772
138
39,804
62,797
3,957
264,633
Restricted
funds
£
32,339
-
32,339
Restricted
funds
£
27,009
20,800
-
47,809
Restricted
funds
£
116,023
11,487
5,139
850
178
410
120
1,035
24,561
180
159,983
Restricted
funds
£
108,268
10,636
5,958
135
-
-
172
1,257
6,299
315
133,040
Total
2024
£
38,066
3,907
41,973
Total
2023
£
47,503
23,160
3,829
74,492
Total
2024
£
236,399
21,870
10,706
29,824
1,729
1,954
268
25,859
66,518
4,160
399,287
Total
2023
£
214,242
19,910
11,339
28,107
6,564
2,772
310
41,061
69,096
4,272
397,673

Page 12

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

Governance costs

Allocated support costs
Total for 2024
Total for 2023
7
Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
Other non-audit services
Depreciation of fixed assets
Unrestricted funds
General
£
3,907
3,907
3,829
2024
£
895
269
Total
funds
£
3,907
3,907
3,829
2023
£
895
311

8 Trustees remuneration and expenses

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

9 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 2024
No
9
2023
No
9

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

10 Taxation

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

Page 13

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

11 Tangible fixed assets

11 Tangible fixed assets 11 Tangible fixed assets
Furniture and
equipment
£
Office Equipment
£
Cost
At 1 July 2023
13,457
33,676
At 30 June 2024
13,457
33,676
Depreciation
At 1 July 2023
13,194
33,001
Charge for the year
66
203
At 30 June 2024
13,260
33,204
Net book value
At 30 June 2024
197
472
At 30 June 2023
263
675
12 Debtors
2024
£
Gift Aid Receivable
19,744
13 Cash and cash equivalents
2024
£
Cash on hand
2,204
Cash at bank
226,241
228,445
14 Creditors: amounts falling due within one year
2024
£
Accruals
695
15 Funds
Balance at 1
July 2023
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Unrestricted funds
General
General Fund
117,631
312,690
(302,200)
106,012
Restricted funds
Caroline Tod Trust
2,500
-
-
(2,500)
LCVS
11,692
-
-
(11,692)
Big Lottery BRC Partnership
22,463
-
-
(22,463)
John Moores Foundation
10,000
-
-
(10,000)
BRC Emergency Voucher
(6,319)
-
-
6,319
Total
£
47,133
47,133
46,195
269
46,464
669
938
2023
£
19,452
2023
£
3,774
205,501
209,275
2023
£
695
Balance at 30
June 2024
£
234,133
-
-
-
-
-

Page 14

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

Balance at 1 Incoming Incoming Resources Balance at 30
July 2023 resources expended Transfers June 2024
£ £ £ £ £
SAS CTMR (7,383) 13,056 (6,827) - (1,154)
LP Visiting Group 1,373 - - (1,373) -
Hemby Charitable Trust (55) - (12) 67 -
The AB Charitable Trust (23,686) - - 23,686 -
CCG Fund 15,000 - - (15,000) -
ALM Refurbishment Fund (2,080) - - 2,080 -
LCVS Community 2,247 - - (2,247) -
Lloyds Foundation (38,192) 25,000 (40,757) 53,949 -
Samuel Sebba (3,629) - - 3,629 -
Eddie Byers Scholarship Fund 1,950 - - (1,950) -
Council of Europe 1,668 - - (1,668) -
CAF Fund 1,140 - - (1,140) -
Clothworkers Fdtn Fund 73 - - (73) -
Mandela AIDS Fund 449 - - (449) -
PH Holt Foundation 23,301 - - (23,301) -
Steve Morgan Fdtn 415 - - (415) -
Task Force Trust (9,062) 51,473 (48,101) - (5,690)
Tudor Trust Relief (250) - - 250 -
Barrow Cadbury 45,156 - - (45,156) -
RAP Global Dialogue 950 - - (950) -
Lloyds Covid 8,624 - - (8,624) -
Allan & Nesta Ferguson Fund 8,250 - - (8,250) -
Arm Trust 10,000 - - (10,000) -
Big Bike Revival (1,357) 10,716 (4,898) - 4,461
Community Forest Trust 11,127 - - (11,127) -
Eleanor Rathbone 5,000 - - (5,000) -
MSP Fund 12,614 - - (12,614) -
Rsd Household Grant 7,161 22,983 (19,296) - 10,848
ACE Lottery Fund - 26,785 (21,220) - 5,565
Total restricted funds 111,140 150,013 (141,111) (106,012) 14,030
Total funds 228,771 462,703 (443,311) - 248,163
Negative balances are as a result of late payments received past the year end.
Balance at 1 July Incoming Resources Balance at 30 June
2022 resources expended 2023
£ £ £ £
Unrestricted funds
General
General Fund 168,166 237,959 (288,495) 117,630
Restricted
Caroline Tod Trust 1,000 1,500 - 2,500
LCVS 8,848 3,000 (156) 11,692
Big Lottery BRC Partnership 221 50,074 (27,832) 22,463
John Moores Foundation - 10,000 - 10,000
BRC Emergency Voucher (6,319) - - (6,319)
SAS CTMR 1,600 16,320 (25,303) (7,383)
LP Visiting Group 1,373 - - 1,373
Hemby Charitable Trust (38) - (16) (54)
The AB Charitable Trust (10,340) - (13,346) (23,686)
Page 15

Asylum Link Merseyside

Notes to the Financial Statements for the Year Ended 30 June 2024

CCG Fund
ALM Refurbishment Fund
LCVS Community
Lloyds Foundation
Samuel Sebba
Eddie Byers Scholarship Fund
Council of Europe
CAF Fund
Clothworkers Fdtn Fund
Mandela AIDS Fund
PH Holt Foundation
Steve Morgan Fdtn
Task Force Trust
Tudor Trust Relief
Barrow Cadbury
RAP Global Dialogue
Lloyds Covid
Allan & Nesta Ferguson Fund
Arm Trust
Big Bike Revival
Community Forest Trust
Eleanor Rathbone
MSP Fund
Rsd Household Grant
Total restricted funds
Total funds
Balance at 1 July
2022
£
-
(2,080)
2,298
(25,967)
-
1,950
1,668
1,140
74
449
23,301
415
(1,455)
(250)
45,156
950
8,624
8,250
10,000
(368)
3,501
5,000
4,250
-
83,251
251,417
Incoming
resources
£
15,000
-
-
27,300
-
-
-
-
-
-
-
-
37,633
-
-
-
-
-
-
3,585
10,000
-
8,846
29,111
212,369
450,328
Resources
expended
£
-
-
(51)
(39,525)
(3,629)
-
-
-
-
-
-
-
(45,240)
-
-
-
-
-
-
(4,574)
(2,374)
-
(482)
(21,950)
(184,478)
(472,973)
Balance at 30 June
2023
£
15,000
(2,080)
2,247
(38,192)
(3,629)
1,950
1,668
1,140
74
449
23,301
415
(9,062)
(250)
45,156
950
8,624
8,250
10,000
(1,357)
11,127
5,000
12,614
7,161
111,142
228,772

16 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
Unrestricted funds
General
£
197
234,631
(695)
234,133
Unrestricted funds
General
£
337
117,988
(695)
117,630
Restricted
funds
£
472
13,558
-
14,030
Restricted
funds
£
402
110,739
-
111,141
Total funds at 30
June
2024
£
669
248,189
(695)
248,163
Total funds at 30
June
2023
£
739
228,727
(695)
228,771

Page 16