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 2025
GRC Accountants Limited 166 Banks Road West Kirby Wirral Merseyside CH48 0RH
## **Asylum Link Merseyside**
## **Contents**
|Trustees' Report|1 to 5|
|---|---|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 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 2025.
## **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: Denia Kincade Bill Chambers Emad Lilo (resigned 3 July 2024) Paula Grey Tim Beaumont Zabihulla Enayet (resigned 3 July 2024) Steven Hawkins Michael Morris Mrs Terry Phillips Elhadi Ibrahim (appointed 14 October 2024) Chair: Catherine McCarron (appointed 14 October 2024) Secretary: Garrick Prayogg (resigned 27 May 2025) 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:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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 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.
## **Annual Report July 2024 to June 2025**
Asylum Link Merseyside (ALM) exists to provide practical support, friendship and advocacy to asylum seekers and refugees, while also working to educate the wider public and promote community cohesion. The period from July 2024 to June 2025 was one of the most challenging in the charity’s recent history, marked by heightened political tension, significant operational pressures, and rising demand for services.
Throughout the year, ALM responded to a rapidly changing asylum system. The Home Office’s acceleration of decision-making led to people exiting the asylum system more quickly than ever before, often without adequate housing, legal advice or support. This placed considerable strain on frontline services, with increased risk of destitution and street homelessness. At the same time, tribunal backlogs created uncertainty for refused applicants, prolonging periods of limbo and distress.
These pressures were compounded by serious security challenges during the summer of 2024, when far-right activity targeted refugee organisations nationally. ALM took extensive steps to protect service users, staff and volunteers, including temporary closure, remote working arrangements, and the introduction of new security measures. With strong support from partners, local residents and the wider community, the centre was ultimately protected without incident. The visible public solidarity shown at this time reaffirmed the value of ALM’s work within Liverpool and beyond.
Despite these challenges, ALM continued to deliver a wide range of essential services. During the year, 909 people accessed casework support across 3,388 sessions, with 707 new clients presenting. The casework team supported individuals with asylum support applications, appeals, further submissions, access to healthcare and emergency destitution assistance. Success rates for asylum support appeals remained high, reducing the risk of homelessness for many clients. The year also saw a continued increase in complex and further submissions work, reflecting both the changing asylum system and the severe shortage of regulated immigration advisers nationally.
Demand for basic needs support remained consistently high. 2,015 people accessed the clothing store across 2,291 visits, while 111 people received support through the food store, with 1,172 weekly food parcels distributed. In addition, over 45,000 hot meals were served through the centre’s kitchen. These services provided a vital safety net for people facing prolonged poverty, insecure immigration status and barriers to mainstream support.
A difficult decision was taken during the period to close the remaining Destitution house. Rising costs and a fall in income, made retention of the house no longer viable. We would like to offer our sincere thanks to the Parish of St Michael’s for all their support with this across many years.
Education and wellbeing activities continued to form the backbone of ALM’s approach to integration and community building. 243 people enrolled in English language classes, with up to 70 places available weekly. A large number of service users took part in the extensive wellbeing and social activities, including choirs, allotment work, walking and cycling groups, arts activities and theatre projects, all of which play a crucial role in reducing isolation, improving mental health and fostering a sense of belonging.
Health outreach expanded further during the year, with ALM functioning increasingly as a community health gateway. NHS partners delivered in-reach services including dental care, sexual health services, TB testing, liver screening and cancer awareness, reaching 290 people directly. The charity also continued to administer Alexandra Rose vouchers, improving access to fresh fruit and vegetables for pregnant women and families with young children.
Page 3
## **Asylum Link Merseyside**
## **Trustees' Report**
ALM’s work on community cohesion and public education gained increased prominence during the year. Through media engagement, training sessions for universities and schools, and an expanded social media presence, the charity sought to challenge misinformation and hostility towards asylum seekers. Cultural projects such as the community choir, Afloat Theatre Group, and Cook Against Racism programme played a key role in promoting positive narratives and shared understanding. A special mention goes to Nordoff and Robbins for the music therapy sessions which ran at ALM for the past two years but have now ceased with the end of their funding stream.
The national Action Asylum programme, coordinated at ALM, continued to grow and demonstrated the power of community-based activity to support wellbeing, integration and mutual understanding. The project worked across multiple UK cities and laid the groundwork for further expansion.
Internally, the year prompted reflection and organisational change. A prolonged staff illness required temporary cover and highlighted the need for greater organisational resilience. As a result, ALM committed to restructuring its senior management, recruiting a new Chief Executive Officer, retaining additional staff capacity, and creating a new post focused on fundraising.
In conclusion, the period was one of exceptional challenge, but also of resilience, growth and reaffirmed purpose. Demand for ALM’s services remains high, driven by systemic pressures within the asylum system and broader social tensions. Nevertheless, the charity ended the year having supported thousands of people with dignity and compassion, strengthened community relationships, and laid important foundations for future sustainability and impact.
Once again we would like to thank our partners and supporters, especially those onsite partners the GMIAU and MRSN, for their ongoing presence and assistance, making the St Anne’s Centre one of the most useful places for Asylum Seekers in the North West.
Page 4
The annual report was approved by the trustees of the charity on .................... 06/01/2026 and signed on its behalf by:
## Asylum Link Merseyside
## Independent Examiner's Report to the trustees of Asylum Link Merseyside (‘the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
## 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 the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.
toI havebelieve: completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause
- 1, accounting records were not kept in respect of Asylum Link Merseyside as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records: or
3. 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
4. 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 ofIreland (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.
Gareth Cooper ee ACCA
166 Banks Road West Kirby Wirral Merseyside CH48 0ORH
7 January 2026
Page 6
## **Asylum Link Merseyside**
## **Statement of Financial Activities for the Year Ended 30 June 2025 (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
Total expenditure
Net (expenditure)/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 income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
15|**Unrestricted**
**funds**
**£**
211,228
15,853
5,957
15,177
248,215
(612)
(303,479)
(304,091)
(55,876)
11,041
(44,835)
234,133
189,298
**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|**Restricted funds**
**£**
248,353
141
-
400
248,894
-
(206,896)
(206,896)
41,998
(11,041)
30,957
14,030
44,987
**Restricted funds**
**£**
149,773
240
-
-
150,013
-
(34,572)
(106,539)
(141,111)
8,902
(106,012)
(97,110)
111,140
14,030|**Total**
**2025**
**£**
459,581
15,994
5,957
15,577|
|---|---|---|---|
||||497,109|
||||(612)
(510,375)|
||||(510,987)|
||||(13,878)
-|
||||(13,878)
248,163|
||||234,285|
||||**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|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 15.
The notes on pages 9 to 17 form an integral part of these financial statements. Page 7
The financial statements on pages 7 to 17 were approved by the trustees, and authorised for issue on .................... 06/01/2026 and signed on their behalf
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **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 6 January 2026.
## **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.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
## _**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 9
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## _**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 10
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **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 11
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **3 Income from donations and legacies**
|Donations and legacies;
Donations
Legacies
Gift aid reclaimed
Grants, including capital grants;
Grants
**Total for 2025**
**Total for 2024**|**Unrestricted funds**
**General**
**£**
107,039
18,848
100
85,241
211,228
275,243|**Restricted**
**funds**
**£**
-
-
-
248,353
248,353
149,773|**Total**
**funds**
**£**
107,039
18,848
100
333,594|
|---|---|---|---|
||||459,581|
||||425,016|
- **4 Income from charitable activities**
|Fundraising events
Recycling
Student Placements
Roadshow/ training/ workshop
Contractual Income
**Total for 2025**
**Total for 2024**
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
Other investment income
**Total for 2025**
**Total for 2024**|**Unrestricted funds**
**General**
**£**
2,991
4,312
3,240
810
4,500
15,853
27,552|**Restricted**
**funds**
**£**
-
141
-
-
-
141
240
**Unrestricted funds**
**General**
**£**
1,307
4,650
5,957
1,091|**Total**
**funds**
**£**
2,991
4,453
3,240
810
4,500|
|---|---|---|---|
||||15,994|
||||27,792|
||||**Total**
**funds**
**£**
1,307
4,650|
||||5,957|
||||1,091|
Page 12
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **6 Analysis of governance and support costs**
## **Charitable activities expenditure**
|**Basis of allocation**
Service Provided
Governance
**Basis of allocation**
Service Provided
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
Grants to service users
**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**
**£**
6,356
3,931
10,287
**Unrestricted funds**
**General**
**£**
3,494
3,907
7,401
**Unrestricted funds**
**General**
**£**
158,784
-
7,443
31,212
1,398
5,320
201
29,868
55,022
3,944
-
293,192
**Unrestricted funds**
**General**
**£**
170,755
10,383
7,025
29,781
1,668
2,441
257
24,824
42,122
3,980
293,236|**Restricted**
**funds**
**£**
23,037
-
23,037
**Restricted**
**funds**
**£**
34,572
-
34,572
**Restricted**
**funds**
**£**
89,722
1,719
4,219
66
60
-
-
648
84,258
317
2,850
183,859
**Restricted**
**funds**
**£**
65,644
11,487
3,682
43
60
-
12
1,035
24,396
180
106,539|**Total**
**2025**
**£**
29,393
3,931|
|---|---|---|---|
||||33,324|
||||**Total**
**2024**
**£**
38,066
3,907|
||||41,973|
||||**Total**
**2025**
**£**
248,506
1,719
11,662
31,278
1,458
5,320
201
30,516
139,280
4,261
2,850|
||||477,051|
||||**Total**
**2024**
**£**
236,399
21,870
10,707
29,824
1,728
2,441
269
25,859
66,518
4,160|
||||399,775|
Page 13
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
## **Governance costs**
|Allocated support costs
**Total for 2025**
**Total for 2024**
**7**
**Net incoming/outgoing resources**
Net (outgoing)/incoming resources for the year include:
Other non-audit services
Depreciation of fixed assets|**Unrestricted funds**
**General**
**£**
2,091
2,091
5,031
**2025**
**£**
895
191|**Total**
**funds**
**£**
2,091|
|---|---|---|
|||2,091|
|||5,031|
|||**2024**
**£**
895
269|
## **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|**2025**
**No**
12|**2024**
**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 14
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
|**11 Tangible fixed assets**
**Furniture and**
**equipment**
**£**
**Office Equipment**
**£**
**Cost**
At 1 July 2024
13,457
33,676
At 30 June 2025
13,457
33,676
**Depreciation**
At 1 July 2024
13,260
33,204
Charge for the year
49
141
At 30 June 2025
13,309
33,345
**Net book value**
At 30 June 2025
148
331
At 30 June 2024
197
472
**12 Debtors**
**2025**
**£**
Prepayments
22,602
Gift Aid Receivable
25,342
47,944
**13 Cash and cash equivalents**
**2025**
**£**
Cash on hand
2,414
Cash at bank
184,143
186,557
**14 Creditors: amounts falling due within one year**
**2025**
**£**
Accruals
695
**15 Funds**
**Balance at 1**
**July 2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Unrestricted funds**
**_General_**
General Fund
234,133
248,215
(304,091)
11,041|**11 Tangible fixed assets**
**Furniture and**
**equipment**
**£**
**Office Equipment**
**£**
**Cost**
At 1 July 2024
13,457
33,676
At 30 June 2025
13,457
33,676
**Depreciation**
At 1 July 2024
13,260
33,204
Charge for the year
49
141
At 30 June 2025
13,309
33,345
**Net book value**
At 30 June 2025
148
331
At 30 June 2024
197
472
**12 Debtors**
**2025**
**£**
Prepayments
22,602
Gift Aid Receivable
25,342
47,944
**13 Cash and cash equivalents**
**2025**
**£**
Cash on hand
2,414
Cash at bank
184,143
186,557
**14 Creditors: amounts falling due within one year**
**2025**
**£**
Accruals
695
**15 Funds**
**Balance at 1**
**July 2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Unrestricted funds**
**_General_**
General Fund
234,133
248,215
(304,091)
11,041|**Total**
**£**
47,133
47,133
46,464
190
46,654
479
669
**2024**
**£**
-
19,744|
|---|---|---|
|||19,744|
|||**2024**
**£**
2,204
226,241|
|||228,445|
|||**2024**
**£**
695|
|||**Balance at 30**
**June 2025**
**£**
189,298|
Page 15
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
|**Balance at 1**
**July 2024**
**£**
**Incoming**
**resources**
**£**
**Restricted funds**
Caroline Tod Trust
-
1,000
LCVS
-
18,082
Big Lottery BRC Partnership
-
-
SAS CTMR
(1,154)
18,432
The AB Charitable Trust
-
25,000
LCVS Community
-
10,895
Lloyds Foundation
-
27,500
Mandela AIDS Fund
-
40
Task Force Trust
(5,690)
46,495
Big Bike Revival
4,461
3,540
Rsd Household Grant
10,848
32,570
ACE Lottery Fund
5,565
34,155
Rsd University of Liverpool
-
31,185
**Total restricted funds**
14,030
248,894
**Total funds**
248,163
497,109
Negative balances are as a result of late payments received past the year end.
**Balance at 1**
**July 2023**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
**_General_**
General Fund
117,631
312,690
**Restricted**
Caroline Tod Trust
2,500
-
LCVS
11,692
-
Big Lottery BRC Partnership
22,463
-
John Moores Foundation
10,000
-
BRC Emergency Voucher
(6,319)
-
SAS CTMR
(7,383)
13,056
LP Visiting Group
1,373
-
Hemby Charitable Trust
(55)
-
The AB Charitable Trust
(23,686)
-
CCG Fund
15,000
-
ALM Refurbishment Fund
(2,080)
-
LCVS Community
2,247
-
Lloyds Foundation
(38,192)
25,000
Samuel Sebba
(3,629)
-
Eddie Byers Scholarship Fund
1,950
-
Council of Europe
1,668
-
CAF Fund
1,140
-
Clothworkers Fdtn Fund
73
-
Mandela AIDS Fund
449
-
PH Holt Foundation
23,301
-
Steve Morgan Fdtn
415
-
Task Force Trust
(9,062)
51,473
Tudor Trust Relief
(250)
-
Page 16|**Resources**
**expended**
**£**
-
-
(108)
(14,789)
(5,396)
-
(41,482)
-
(53,845)
(1,048)
(22,632)
(42,995)
(24,601)
(206,896)
(510,987)
**Resources**
**expended**
**£**
(302,200)
-
-
-
-
-
(6,827)
-
(12)
-
-
-
-
(40,757)
-
-
-
-
-
-
-
-
(48,101)
-|**Transfers**
**£**
(1,000)
-
108
(2,489)
-
(10,895)
-
(40)
-
-
-
3,275
-
(11,041)
-
**Transfers**
**£**
106,012
(2,500)
(11,692)
(22,463)
(10,000)
6,319
-
(1,373)
67
23,686
(15,000)
2,080
(2,247)
53,949
3,629
(1,950)
(1,668)
(1,140)
(73)
(449)
(23,301)
(415)
-
250|**Balance at 30**
**June 2025**
**£**
-
18,082
-
-
19,604
-
(13,982)
-
(13,040)
6,953
20,786
-
6,584|
|---|---|---|---|
||||44,987|
||||234,285|
||||**Balance at 30**
**June 2024**
**£**
234,133
-
-
-
-
-
(1,154)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(5,690)
-|
## **Asylum Link Merseyside**
## **Notes to the Financial Statements for the Year Ended 30 June 2025**
|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
ACE Lottery Fund
**Total restricted funds**
**Total funds**|**Balance at 1**
**July 2023**
**£**
45,156
950
8,624
8,250
10,000
(1,357)
11,127
5,000
12,614
7,161
-
111,140
228,771|**Incoming**
**resources**
**£**
-
-
-
-
-
10,716
-
-
-
22,983
26,785
150,013
462,703|**Resources**
**expended**
**£**
-
-
-
-
-
(4,898)
-
-
-
(19,296)
(21,220)
(141,111)
(443,311)|**Transfers**
**£**
(45,156)
(950)
(8,624)
(8,250)
(10,000)
-
(11,127)
(5,000)
(12,614)
-
-
(106,012)
-|**Balance at 30**
**June 2024**
**£**
-
-
-
-
-
4,461
-
-
-
10,848
5,565|
|---|---|---|---|---|---|
||||||14,030|
||||||248,163|
## **16 Analysis of net assets between funds**
|**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**
**£**
479
189,515
(695)
189,299
**Unrestricted funds**
**General**
**£**
197
234,631
(695)
234,133|**Restricted**
**funds**
**£**
-
44,988
-
44,988
**Restricted**
**funds**
**£**
472
13,558
-
14,030|**Total funds at 30**
**June**
**2025**
**£**
479
234,503
(695)|
||||234,287|
||||**Total funds at 30**
**June**
**2024**
**£**
669
248,189
(695)|
||||248,163|
Page 17