Company number: 4387010 Charity Number: 1095961
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Report and financial statements For the year ended 31[st] March 2021
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
## Reference and administrative information
for the year ended 31[st] March 2021
**Company number** 4387010
**Charity number** 1095961
**Registered office and operational address**
6 Mount Street, Manchester M2 5NS
**Trustees:** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Dr Rhetta Moran (Chair) Kathleen Grant (Secretary)
Tendai Masiya (Treasurer)
Stephen Anderson
Dr Grainne McMahon
Dr Edward Mynott
Shaista Sabiha Raja
## **Key management**
## **personnel**
Dr Rhetta Moran Kathleen Grant Tendai Masiya Dr Grainne McMahon Stephen Anderson
**Bankers** Royal Bank of Scotland, Drummond House, 1 Redheughs Avenue, Edinburgh EH12 9JN **Independent** Jennifer Daniel FCCA DChA Slade & Cooper Limited **Examiner** Beehive Mill, Jersey St, Manchester, M4 6JG
1
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
## Trustees’ annual report
## for the year ended 31[st] March 2021
The trustees present their report and the independently examined financial statements for the year ended 31[st] March 2021.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **STRUCTURE, ORGANISATION AND FINANCING**
RAPAR is registered as a charity with the Charity Commission (see Charity Number above) and is a company limited by guarantee registered with Companies House (see above). The organisation carries out its work in the Basement Office of Friends' Meeting House, 6 Mount Street, Manchester M2 5NS.
During the financial year 2020-2021, RAPAR received £7,032 in donations and £19,030 in unrestricted funding for charitable activities which covered its running costs, the largest component of which covered the cost of renting and running the office and meeting room. Funding was comprised of £119,437, of this, £19,030 was unrestricted and supported the general activities of the Charity. Restricted funding totalled £100,407. The restricted funding projects included a European Erasmus project, named campaign and research work, and a named arts project. Some restricted funds were carried over into the next financial year and allocated to the relevant restricted funding budgets.
On March 31st 2021, the RAPAR bank balance was £61,000.
RAPAR is currently acting as a fund-holder for the Status Now Network until it becomes a Community Interest Company (CIC) and has its own bank account. RAPAR has been a signatory to the Status Now Network campaign since its inception in 2020. The Charity has been very glad to assist our colleagues at SNN in enabling them to receive some funding to develop the Network but RAPAR Trustees recognise that this arrangement cannot continue indefinitely and we are very pleased to see the efforts SNN is making towards achieving financial independence as an organisation.
A priority for the RAPAR Trustees is to build up reserves to cover the Charity’s running costs for at least 12 months.
In February 2021, Dr Rhetta Moran, co-founder of RAPAR, resigned as a Director and Trustee to pursue her research interests. She remains an active member of RAPAR and, although she has been a great loss to the Trustees, RAPAR as a whole continues to benefit from her advice, knowledge, skills and expertise. We also welcomed Dr Edward Mynott to the Directors and Trustees and have appreciated his contribution to RAPAR.
RAPAR is run by volunteers. Membership of RAPAR consists of the Leadership Group, which meets monthly and directs the activities of the organisation, volunteers and supporters. The quorum for monthly Leadership meetings is 8. Many thanks to Ivy Makani and Alimamy Bangura who were the co-chairs of the Leadership group during the period of this report and to Amy Marsden who has done the majority of administrative back-up work. Thank you also to our Vice-Chair of Leadership Nestor Sylla and to all members of the Leadership group.
We would like to thank our funders during the financial period March 2020-April 2021: the University of Huddersfield, Allen Lane Foundation, Awards for All, Tides (Ben and Jerry’s), Langkelly Chase, Forever Manchester, Prism (Choose Love), Migrant Voice (partnership project funded overall by Big Lottery), Joseph Rowntree and others. We have also received funding for European Erasmus projects, initiated with Manchester Metropolitan University and university partners in Rennes and others, headed by our Research Lead Dr Grainne McMahon. RAPAR has close links with Liverpool Hope University and during 2021-2022
2
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
## Trustees’ annual report
## for the year ended 31[st] March 2021
received funding from the university for hosting Masters Social Work student placements. Over the last two years, RAPAR has hosted five student placements. Most recently (2022), we were very pleased to be awarded a £10,000 grant towards our unrestricted funding from the Alan and Babette Sainsbury Charitable Fund.
Thank you also to Football For Humanity, Manchester FA, Greater Sport, Commonword, Sheba Arts, Eagle's Wing, RADAR, WAST, These Walls Must Fall and other refugee and asylum groups in Manchester and Greater Manchester, the Status Now Network, Kanlungan, Migrant Voice, ATD Fourth World, Amnesty International, and all who have worked in partnership with us. Their continued support and friendship is very much appreciated. As always, a particular mention should be made of the close relationship we have developed over the years with Manchester Quakers. We would also like to thank our matrons/ patrons and we are deeply grateful for the support we have received from Social Workers Without Borders.
We greatly appreciate the contributions made by all the people and organisations who donate to RAPAR on a monthly basis through PayPal and standing orders. Donations, however small, enable us to contribute towards transport, phone data and other costs for our members so that they can continue to play a full part in our activities. Money from occasional small fund-raising events organised by volunteers who are students at Manchester University are also very much appreciated. All our donations go towards the cost of:
**1.** Running our office, groups and meetings
**2.** Continuing the research, community and campaigning activities carried out by our members
Once again, the Trustees would like to thank all our volunteers. RAPAR could not exist without them. Sometimes, if funding allows, we are able to commission hourly paid work on a freelance basis. But the majority of RAPAR’s work continues to be voluntary and covers a wide spectrum including casework support, research, community development, campaigns, funding bids, administration, finance, arts development, publicity and social media.
## CHARITABLE ACTIVITIES:
RAPAR's charitable activities throughout the year have been in accordance with the organisation's aims and objectives. Our volunteers have worked with refugees, people seeking asylum and other displaced people on education, housing, personal safety and health issues - signposting them to lawyers and other outside agencies when necessary.
RAPAR has also been campaigning around housing and health and has set up a Housing Group, a peer support Mental Health Group, a Women’s Group, a research and education group, and – in partnership with Football For Humanity - a Football Group which is comprised of women and men and has proved to be extremely popular, with participants citing the benefits to physical and mental health.
The last year has seen the introduction of UK legislation which includes what we believe to be increasing attacks on human rights and we are committed to opposing and campaigning against these measures.
## **PUBLIC BENEFIT STATEMENT**
In exercising their powers or duties, RAPAR's Trustees have complied with their duty to have due regard to the Charity Commission's guidance on public benefits.
3
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
## Trustees’ annual report
## for the year ended 31[st] March 2021
## Unrestricted funds
During the year, the Charity received £7,032 in donations and £19,030 in charitable activities which covered its running costs, the largest component of which is the cost of renting and running its office which is also used as its meeting room.
Restricted funds £100,407
Financial position at the end of the reporting period
At the end of the year, the Charity had £56,445 restricted funds and £3,305 in unrestricted funds. It had a bank balance of £61,000.
## Funding
The principal funding source was from charitable activities totalling £119,437. Of this £19,030 was unrestricted so supported the general charitable activities of the Charity. £100,407 was restricted to a European Erasmus project, named campaign and research work and a named arts project. Some of the restricted funding was carried over into the next financial year and was allocated to the relevant restricted funding budgets.
## Reserves policy
The Charity aims to build up reserves to cover at least 12 months' running expenses. The Trustees will make this a priority for the coming year.
4
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
## Trustees’ annual report
for the year ended 31[st] March 2021
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of RAPAR for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that 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 in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
The trustees’ annual report has been approved by the trustees on __17_/_08__/2022 and signed on their behalf by:
Kathleen Grant
RAPAR Director/Trustee
5
## Independent examiner’s report
## to the members of
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2021 which are set out on pages 7 to 19.
## **Responsibilities and basis of report**
As the charity 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 company’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**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
- 2 the accounts do not accord with those records; or
- 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 of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jennifer Daniel FCCA DChA
Slade & Cooper Limited Beehive Mill, Jersey Street Manchester, M4 6JG
Date: ____________
6
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
## Statement of Financial Activities
(including Income and Expenditure account)
for the year ended 31 March 2021
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
7,032
Charitable activities
4
19,030
**Total income**
**26,062**
**Expenditure on:**
Charitable activities:
5
15,501
**Total expenditure**
**15,501**
7
**10,561**
Transfer between funds
(4,101)
**Net movement in funds for the year**
**6,460**
**Reconciliation of funds**
Total funds brought forward
(3,155)
**Total funds carried forward**
**3,305**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
100,407
**100,407**
77,430
**77,430**
**22,977**
4,101
**27,078**
29,367
**56,445**|Total funds
2021
£
7,032
119,437
**126,469**
92,931
**92,931**
**33,538**
-
**33,538**
26,212
**59,750**|_Total funds_
_2020_
_£_
_7,844_
_64,632_|
|---|---|---|---|
||||**_72,476_**|
||||_51,507_|
||||**_51,507_**|
||||**_20,969_**
_-_|
||||**_20,969_**
_5,243_|
||||**_26,212_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
7
## RAPAR (Refugee and Asylum Seeker Participatory Action Research) Company number 4387010
## Balance sheet as at 31 March 2021
**----- Start of picture text -----**
Note 2021 2020
£ £ £ £
Fixed assets
Tangible assets 11 58 78
Total fixed assets 58 78
Current assets
Debtors 12 - 215
Cash at bank and in hand 61,612 26,879
Total current assets 61,612 27,094
Liabilities
Creditors: amounts falling
due in less than one year 13 (1,920) (960)
Net current assets 59,692 26,134
Total assets less current liabilities 59,750 26,212
Net assets 59,750 26,212
The funds of the charity:
Restricted income funds 14 56,445 29,367
Unrestricted income funds 15 3,305 (3,155)
Total charity funds 59,750 26,212
**----- End of picture text -----**
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 9 to 19 form part of these accounts.
Approved by the trustees on ___/_____/2022 and signed on their behalf by:
Dr Grainne McMahon (Trustee)
Kathleen Grant (Trustee)
8
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
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), second edition - 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 and UK Generally Accepted Accounting Practice.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 section 1A.
RAPAR (Refugee and Asylum Seeker Participatory Action Research) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
9
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **c Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **d Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **e Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
10
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **f Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **g Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs of work undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **h Tangible fixed assets**
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a reducing balance basis as follows:
Office fixtures and equipment
25%
## **j Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **k Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **l Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
11
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
## **3 Income from donations and legacies**
|Donations
Donated services
**Total**
_Total by fund 31 March 2020_|Unrestricted
£
7,032
-
7,032
_7,844_|Restricted
£
-
-
-
_-_|Total 2021
£
7,032
-
7,032
_7,844_|_Total 2020_
_£_
_7,844_
_-_|
|---|---|---|---|---|
|||||_7,844_|
||||||
## **4 Income from charitable activities**
|Unrestricted
Restricted
£
£
Forever Manchester
-
3,520
University of Huddersfield
1,300
-
Lush
5,000
-
Oglesby Trust
-
-
Prism
-
39,000
Langkelly Chase
-
32,000
Neighbourhood Community Fund -
-
15,007
European Erasmus Project
-
-
University of Manchester
150
-
Manchester Metropolitan University
-
-
SICK Productions
-
-
ATD Fourth World
580
-
Allen Lane Foundation
-
-
Ben and Jerry's
12,000
-
Awards for All
-
8,320
Joseph Rowntree Foundation
-
2,160
Neighbourhood Community Fund -
-
400
Other income
-
-
**Total**
19,030
100,407|Total 2021
£
3,520
1,300
5,000
-
39,000
32,000
15,007
-
150
-
-
580
-
12,000
8,320
2,160
400
-
119,437|_Total 2020_
_£_
_-_
_730_
_-_
_20,000_
_-_
_-_
_-_
_14,026_
_580_
_1,000_
_630_
_788_
_9,000_
_8,000_
_9,770_
_-_
_-_
_108_|
|---|---|---|
|||_64,632_|
12
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## _**Previous financial year**_
|**_Previous financial year_**|||
|---|---|---|
|_Unrestricted_
_£_
_Future Ventures_
_-_
_University of Huddersfield_
_730_
_Lush_
_-_
_Oglesby Trust_
_20,000_
_Liverpool Hope University_
_-_
_Commonword_
_-_
_Rochdale National Education Union_
_-_
_European Erasmus Project_
_-_
_University of Manchester_
_580_
_Manchester Metropolitan University_
_1,000_
_SICK Productions_
_630_
_ATD Fourth World_
_788_
_Allen Lane Foundation_
_-_
_Ben and Jerry's_
_-_
_Awards for All_
_-_
_Other income_
_108_
**_Total_**
_23,836_|_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_14,026_
_-_
_-_
_-_
_-_
_9,000_
_8,000_
_9,770_
_-_
_40,796_|_Total 2020_
_£_
_-_
_730_
_-_
_20,000_
_-_
_-_
_-_
_14,026_
_580_
_1,000_
_630_
_788_
_9,000_
_8,000_
_9,770_
_108_|
|||_64,632_|
13
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **5 Analysis of expenditure on charitable activities**
|Office costs/room hire
Other charitable expenditure
Depreciation
Restricted expenditure
Unrestricted expenditure
Governance costs
(see note 6)|Total 2021
£
4,617
86,974
20
1,320
92,931
2021
£
77,430
15,501
92,931|_Total 2020_
_£_
_5,882_
_44,279_
_26_
_1,320_|
|---|---|---|
|||51,507|
|||_2020_
_£_
11,429
40,078|
|||51,507|
14
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **6 Analysis of governance costs**
|Basis of
apportionment
Office costs
5% of total
Independent examination fee
Governance
Accountancy services
Governance
**Net income/(expenditure) for the year**
This is stated after charging/(crediting):
2021
£
Depreciation
20
Accountancy fees
720
240
Independent examiner's fee|Governance
£
360
240
720|
|---|---|
||1,320|
||_2020_
_£_
26
720
240|
## **7 Net income/(expenditure) for the year**
## **8 Staff costs**
The charity does not have any paid employee.
The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £0 (2020: £0).
## **9 Trustee remuneration and expenses, and related party transactions**
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).
Aggregate donations from related parties were £0 (2020: £0).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Kathleen Grant who is also a trustee of the charity received £1,640 for Media and Communication and Mentoring work during the year (2020: £1,500).
Rhetta Moran who is also a trustee of the charity received £7,350 for research, consultation, project monitoring and caseworkers' mentoring work during the year (2020: £1,500).
15
RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **10 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **11 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
**12**
**Debtors**
Other debtors and prepayments
At 31 March 2021
At 31 March 2021
_At 31 March 2020_
At 1 April 2020
At 31 March 2021
At 1 April 2020|2021
£
-
-|Office
equipment
£
1,547
-
-|
|---|---|---|
|||1,547|
|||1,469
20
-|
|||1,489|
|||58|
|||_78_|
|||_2020_
_£_
_215_|
|||_215_|
16
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## **13 Creditors: amounts falling due within one year**
|Other creditors and accruals|2021
£
1,920
1,920|_2020_
_£_
_960_|
|---|---|---|
|||_960_|
## **14 Analysis of movements in restricted funds**
|Awards for All
Total
Prism
Langkelly Chase
Neighbourhood
Community Fund -
Migrant Voice
Forever Manchester
Neighbourhood
Community Fund -
Gaskell Gardens
Joseph Rowntree
Foundation
European Erasmus
Project
Allen lane
Foundation
Ben and Jerry's|Balance at
1 April
2020
£
5,070
11,268
9,000
4,029
5,070|Income
£
8,320
-
-
-
39,000
32,000
15,007
3,520
400
2,160
100,407|Expenditure
£
(12,905)
(6,471)
-
(10,904)
(12,640)
(25,535)
(1,963)
(4,452)
(400)
(2,160)
(77,430)|Transfers
£
-
(1,974)
-
6,875
-
-
(800)
-
-
-
4,101|Balance at
31 March
2021
£
485
2,823
9,000
-
26,360
6,465
12,244
(932)
-
-|
|---|---|---|---|---|---|
||||||56,445|
17
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
## _**Previous financial year**_
|_Awards for All_
_Total_
_European Erasmus_
_Allen lane_
_Ben and Jerry's_|_Balance at_
_1 April_
_2019_
_£_
_-_
_-_
_-_
_-_
_-_|_Income_
_£_
_9,770_
_14,026_
_9,000_
_8,000_
_40,796_|_Expenditure_
_£_
_(4,700)_
_(2,758)_
_-_
_(3,971)_
_(11,429)_|_Transfers_
_£_
_-_
_-_
_-_|_Balance at_
_31 March_
_2020_
_£_
_5,070_
_11,268_
_9,000_
_4,029_|
|---|---|---|---|---|---|
||||||_29,367_|
Awards for All Grant to deliver training European Erasmus Project Funding for a youth project working with young people across Europe Allen Lane Funding for a community gardening project and RAPAR's housing Foundation campaign Ben and Jerry's Funding for a women's group and RAPAR's housing campaign
## **15 Analysis of movement in unrestricted funds**
|General fund|Balance
at 1 April
2020
£
(3,155)
(3,155)|Income
£
26,062
26,062|Expenditure
£
(15,501)
(15,501)|Transfers
£
(4,101)
(4,101)|As at 31
March 2021
£
3,305|
|---|---|---|---|---|---|
||||||3,305|
18
## RAPAR (Refugee and Asylum Seeker Participatory Action Research)
Notes to the accounts for the year ended 31 March 2021 (continued)
|General fund
**_General fund_**
**_Previous financial_**
**_year_**|_Balance_
_at 1 April_
_2019_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_5,243_
_31,680_
_(40,078)_
_-_
_5,243_
_31,680_
_(40,078)_
_-_
For the general charitable purposes of the charity.
|_Balance at_
_31 March_
_2020_
_£_
_(3,155)_|
|---|---|---|
|||_(3,155)_|
||||
## **16 Analysis of net assets between funds**
|Tangible fixed assets
Net current assets/(liabilities)
Total|General
fund
£
58
3,247
3,305|Restricted
funds
£
-
56,445
56,445|Total
£
58
59,692|
|---|---|---|---|
||||59,750|
19