Company Registration Number - 04644258 

The Charity Registration Number is :- 1098825 

Family Refugee Support Project 

Report and Accounts 

30 September 2020 

Family Refugee 



## Family Refugee Support Project 

## Report and accounts for the year ended 30 September 2020 

## Contents 

||Page||
|---|---|---|
|Charity information||1|
|Trustees’ Annual Report||1|
|Statement of directors’ responsibilities||7|
|Independent Accountant's Report||9|
|Funds Statements:-|||
|Statement of Financial Activities||11|
|Statement of Financial Activities - Prior Year statement||12|
|Movements in funds||13|
|Revenue Funds||13|
|Income and Expenditure account||11|
|Summary of funds||13|
|Balance sheet||14|
|Notestotheaccounts||15|





## Family Refugee Support Project 

Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

The Trustees present their Report and Accounts for the year ended 30 September 2020, which also comprises the Directors' Report required by the Companies Act 2006. 

## Reference and administrative details 

## The charity name. 

The legal name of the charity is:- Family Refugee Support Project. 

## The charity's areas operation and UK charitable registration. 

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1098825. 

The charity does not operate in any overseas jurisdictions. 

## Legal structure of the charity 

The charity is constituted as a company limited by guarantee, registered under the Companies Acts. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation. 

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. 

By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. 

The trustees are all individuais. 

The principal operating address, telephone number, email and web addresses of the charity are:- 

Toxteth Town Hall 

15 High Park Street, Liverpool Merseyside, L8 8DX Telephone: 0151 728 9340 

Email Address: info@irsp.org.uk § Website: www.frsp.org.uk 

The registered office of the charity for Companies Act purposes is the same as the operating address shown above. 

1 



## Family Refugee Support Project 

## Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

The Trustees in office on the date the report was approved were:- 

A Brown 

A Chiumento 

E P Fell 

D Gordon (appointed 5 November 2020) 

K Jonason 

H McKendrick JS Nelki R L Waugh 

## The following persons served as Trustees during the year ended 30 September 2020 :- 

The trustees who served asa trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. 

Name | Amoako 

Appointed Resigned/Retired 11 June 2020 

A Brown 

A Chiumento 

E P Fell 

K Jonason 

H McKendrick 

E K McLean JS Nelki RL Waugh 

31 December 2020 

All the trustees are also members of the charity. 

## Objects and activities of the charity 

## The purposes of the charity as set out in its governing document. 

The objects of the charity are the preservation and protection of the mental health of refugees and asylum seekers in Merseyside who are suffering the effects of exile and persecution, in particular, although not exclusively, through the therapeutic use of horticulture. 

## The main activities undertaken in relation to those purposes during the year. 

FRSP has continued to provide psychological therapy to refugee and asylum seeking families, to support their mental health, supporting their capacity to parent and nurture their children. 

The charity has continued to provide support to refugee and asylum seeking families to ensure they are able to access statutory services including benefits, school, health and housing, avoiding problems that may escalate requiring greater input later. 

2 



## Family Refugee Support Project 

Company Registration Number - 04644258 

## Trustees' Annual Report for the year ended 30 September 2020 

The main activities undertaken during the year to further the charity's purpose for the public benefit. 

FRSP has promoted local growing of food and distributed plants to local projects and community members for a small fee that supports the yearly purchase of heating, seeds, pots and soil. 

The charity has contributed to the wider understanding of issues affecting refugee and asylum seeking families, co-chairing the Access to Education group, feeding into local strategy and planning. 

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. 

We have also received funding from the National Lottery Coronavirus Community Support Fund to improve the condition of the growing beds and renovate the therapeutic spaces. The funding also helped us construct a working gas-powered toilet for the use of clients at Newland meaning we can greater support those with disabilities in the Newland Garden. 

FRSP received a supplementary grant from the Lloyds Bank Foundation React Covid Relief Fund which covered the costs of increased interpreter time for online support sessions as well as the construction of a new therapeutic space in the Newland Garden and client Covid safe travel to therapy and group sessions. With the grant we were able to purchase appropriate cleaning materials and PPE for the garden therapeutic spaces. We also were granted Covid support funding through Liverpool City Council. A Community Fund grant from Merseyside Recycling and Waste Authority and Veolia enabled development of a garden kitchen to support client integration and peer support. 

## The short term and longer term aims and objectives. 

In the next financial year, FRSP seeks to: 

- Continue to provide the services funded under existing agreements with National Lottery 

- Community Fund (ends June 2021) and Lloyds Bank Foundation. 

- Develop further a strategy based on future sustainability, monitor and record progress on the Liverpool City Council funded volunteer therapy project. 

- » Source new funding for the continuation of the FRSP Grow Your Own Project. 

- Source potential therapeutic contract work (via Clinical Commissioning Groups CCGs) and 

- delivery of training). 

Beyond the year ahead, FRSP seeks to: 

- » Develop a fundraising strategy, exploring different sources of funding to develop and maintain the project model into the future. 

- * Explore additional elements of provision to enhance the scope of services to families and to maximise access. 

## How the charity monitors its success during the year 

FRSP monitors access to all aspects of the service, and collects and collates qualitative and quantitative data to report on activities to inform procedures, policies and report to funders. Success is also measured through client feedback and data against the planned activities and aims. 

3 



## Family Refugee Support Project 

Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

## Resources used in the activities undertaken during the year. 

The charity has used grants and contracts awarded for the activities during the year, including payment of staff, interpreting fees and client access/travel expenses. The project’s allotments and garden have supported the work with refugee and asylum seeking families in the garden therapy rooms as weil as outside, when it has been safe and permissible to do so, in the context of the Covid pandemic. Considerable work has been achieved aiso via online and social delivery methods for therapy. 

in addition to grants and contracted work, we have secured donations through fundraising activities, events and promoted the work of the project in the local community, including a project Dinner event; garden open day and sales of plants. 

In July 2020 FRSP took ownership of the Spinning World project and Primary Care 24 (PC24) trauma service when PSS decided they no longer wished to deliver therapeutic services. Both services work with refugees and asylum seekers and provide mental health support whether it be short term via PC24 or longer term work via the Wigan based Spinning World project. This means that FRSP is now in partnership with the NHS and provides an IAPT (Improving Access to Psychological Therapies) service. 

## The contribution of volunteers during the year. 

The Trustees are grateful for the work done by the six volunteers who give up their time to support the fundraising of the charity, as well as providing help with counselling and with garden maintenance. 

## The main achievements and performance of the charity during the year. 

The charity has continued to provide support to refugee and asylum seeking parents at the levels established in the previous years, with funds from The National Lottery Community Fund and Lloyds Bank Foundation and continue our work with volunteer counsellors funded through the Liverpool City Council - Our Liverpool Programme. 

The project has maintained two horticultural sites comprising two adjoining allotments and a therapeutic garden, developing further the garden therapy rooms to increase client access year round. 

## The difference the charity's performance during the year has made to the beneficiaries of the charity. 

Across the different funded elements of our work, FRSP has delivered 508 counselling sessions and 156 support sessions during the year, with regular drop-ins (Covid safe) to group sessions for current and ex-clients from 29 families. 

From April - September 2020 in PC24, 144 therapy sessions were offered to 68 individuals. 

From July - September 2020 in Wigan Spinning World, 288 therapy sessions were offered to 32 individuals. 

In addition to trauma-focused therapy, families were supported with accessing school places, employment and education for adults, debt management, understanding the asylum process, understanding UK systems, learning about the changing UK climate and culture and accessing benefits. 

4 



## Family Refugee Support Project 

Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

## The degree to which the achievements and performance during the year have benefited wider society. 

FRSP has supported refugee and asylum seeking families in a number of key areas. FRSP has had the means and the time to listen to clients and take note of their issues including health, education, housing and the asylum process; this information is then used to enable access to services in a more timely way than would have been possible otherwise, saving resources as well as ensuring a better result for clients. 

FRSP continues to contribute to the local networks that help inform practice in the areas of mental health and well-being through formal and informal information sharing networks. 

## Structure, governance and management of the charity 

## The methods used to recruit and appoint new charity trustees. 

The trustees are appointed by members of the company at the AGM or at other opportunities during the year. Every issue is decided by a simple majority of votes at meetings of the trustees. Trustees are recruited by circulating details to relevant organisations to elicit interest as well as from professional contacts of existing trustees. A recruitment pack has been developed during 2020-21. 

## How the charity makes decisions and how decisions are delegated. 

The overall strategy of the company is led by the Board of Trustees, supported by the Project Director and staff team. Operational management decisions are delegated to the Project Director. All policy decisions are approved by trustees. All funding bids and agreements must be passed by trustees. Several sub-groups with specific responsibilities are in place, whose recommendations are brought to the whole board. 

## The Chief Executive Officer and other senior management personnel to whom day to day management is delegated 

The Chief Executive Officer is JPH Ward (from 1 January 2020). 

Bankers HSBC, 99-101 Lord Street, Liverpool, L2 6PG 

5 



## Family Refugee Support Project 

## Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

## Financial review 

## The charity's financial position at the end of the year ended 30 September 2020 

The financial position of the charity at 30 September 2020 and comparatives for the prior period, as more fuily detailed in the accounts, can be summarised as foliows:- 

||2020|2019|
|---|---|---|
||£|£|
|Net income|(12,614)|9,616|
|Unrestricted Revenue Funds available for<br>the general purposes ofthe charity|39,592|30,669|
|Restricted Revenue Funds|19,034|40,571|
|TotalFunds|58,626|71,240|



## Financial review of the position at the reporting date, 30 September 2020 . 

The financial statements are set out on pages 11 to 27. 

The Statement of Financial Activities shows net outgoing resources for the year of a revenue nature of £12,614 (2019 - £9,616 incoming resources). 

The total reserves at the year end stand at £58,626 (2019 - £71,240). Free unrestricted liquid reserves amounted to £39,592 (2019 - £30,669). 

During the year, FRSP received funding from: The National Lottery Community Fund (including TNL - Coronavirus Community Support Fund); Lloyds Bank Foundation (including the React Covid Relief Fund); Liverpool City Council (Our Liverpoo! Grant; Mayoral Neighbourhood Fund and Covid Support Fund); Wigan Clinical Commissioning Group; PC24 and Merseyside Recycling and Waste Authority and Veolia Community Fund 20/21. 

The trustees have continued to scrutinise expenditure and control costs to ensure that funds are used for the beneficiaries of the charity. The funds held by the charity will be fully utilised within the next year. 

The trustees consider the financial performance by the charity during the year to have been satisfactory. 

6 



## Family Refugee Support Project 

## Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

## Policies on reserves. 

FRSP Trustees understand the importance of maintaining a level of unrestricted reserves to support the charity's resilience planning and sustainability. 

Reserves grow in small steps each year through fundraising events, income generation and donations. 

The level of reserves is monitored each year to ensure that the charity can provide an interim working capital that protects the continuity of the charity's work or cover unforeseen expenditure costs (redundancy; professional fees/advice; delayed funding or discontinuation of funding). 

In general, the aim is to build and sustain an equivalent of 3 months running costs to ensure liabilities are covered. Trustees are mindful, that the level of reserves should not be excessive, nor insufficient to meet statutory obligations. 

## Availability and adequacy of assets of each of the funds 

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

## Details of The Independent Examiner 

## lan Walton BA FCA 

Member of Fellow of the Institute of Chartered Accountants in England & Wales. 

17 Lancaster Drive 

Vicar's Cross 

Chester 

Cheshire 

CH3 5JW 

## Statement of the Directors Trustees’ Responsibilities 

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008 

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :- 

7 



## Family Refugee Support Project 

## Company Registration Number - 04644258 

## Trustees’ Annual Report for the year ended 30 September 2020 

- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

- select suitable accounting policies and apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; 

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. 

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sieps for the prevention and detection of fraud and other irregularities. 

The Trustees are also responsible for the contents of the Trustees’ report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

## Method of preparation of accounts - Small company provisions 

The financial statements are set out on pages 11 to 27. 

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective ist January 2016) 

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. 

This report was approved by the board of trustees on 17 June 2021. 


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K Jonason Director and Trustee 

8 



## Family Refugee Support Project 

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 September 2020 

| report to the Trustees on my examination of the financial statements of the charitable company on pages 11 to 27 for the year ended 30 September 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective ist January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulietin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15. 

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report 

As described on page 7, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. 

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. 

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:- 

a) examine the financial statements of the charity under Section 145 of the Act; 

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## Basis of Independent Examiner's Statement and scope of work undertaken 

| report in respect of my examination of the charity's financial statements carried out under $145 of the Act. In carrying out my examination, | have followed ail the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide 

9 



## Family Refugee Support Project 

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 September 2020 (continued) 

Consequently, | do not express an audit opinion on the view given by the financial statements, and in particular, | express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. | planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved. 

## Independent Examiner's Statement, Report and Opinion 

In connection with my examination, | can confirm that: 

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006; 

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; 

No material matters have come to my attention which give me cause to believe that in any material respect:- 

- accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011; 

the financial statements do not accord with those records; or 

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006; or 

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP). 

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 financial statements to be reached. 

## lan Walton BA FCA - Independent Examiner 

Fellow of the Institute of Chartered Accountants in England & Wales. 

17 Lancaster Drive Vicar's Cross Chester Cheshire CH3 5JW 

This report was signed on 17 June 2021 

10 



## Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2020 

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2020, as required by the Companies Act 2006) 

||SORP<br>Ret|Current year<br>Unrestricted|Current year<br>Restricted|Current year<br>Total Funds|Prior Year<br>Total Funds|
|---|---|---|---|---|---|
|||Funds|Funds|||
|||2020|2020|2020|2019|
|||£|£|£|£|
|Income& Endowments from:||||||
|Donations & Legacies|Al|8,740|139,365|148,105|130,960|
|Other trading activities|A3|1,443|-|1,443|3,563|
|Total income|A|10,183|139,365|149,548|134,523|
|Expenditure on:||||||
|Raising funds|B1|651|-|651|173|
|Charitable activities|Be|609|160,902|161,511|124,734|
|Total expenditure|B|1,260|160,902|162,162|124,907|
|Net income for the year||8,923|(21,537)|(12,614)|9,616|
|Net income after transfers|A-B-C|8,923|(21,537)|(12,614)|9,616|
|Net movement in funds||8,923|(21,537)|(12,614)|9,616|
|Reconciliation of funds:-|E|||||
|Total funds brought forward||30,669|40,571|71,240|61,624|
|Totalfundscarriedforward||39,592|19,034|58,626|71,240|



The 'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. 

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. 

All activities derive from continuing operations 

The notes attached on pages 15 to 27 form an integral part of these accounts. 

11 



Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2020 

Family Refugee Support Project - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP 

||SORP<br>Ref|PriorYear<br>Unrestricted|Prior Year<br>;<br>Restricted|PriorYear<br>Total<br>Funds<br>alr|
|---|---|---|---|---|
|||Funds|Funds||
|||2019|2019|2019|
|||£|£|£|
|Income & Endowments from:|||||
|Donations & Legacies|Al|1,616|129,344|130,960|
|Other trading activities|A3|3,563|-|3,563|
|Total income|A|5,179|129,344|134,523|
|Expenditure on:|||||
|Raising funds|Bi|173|-|173|
|Charitable activities|B2|631|124,103|124,734|
|Total expenditure|B|804|124,103|124,907|
|Net income for theyear||4,375|5,241|9,616|
|Net income after transfers||4,375|5,241|9,616|
|Net movement infunds||4,375|5,241|9,616|
|Reconciliation of funds:-|E||||
|Total funds brought forward||26,294|35,330|61,624|
|Totalfundscarriedforward||30,669|40,571|71,240|



## All activities derive from continuing operations 

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. 

The notes attached on pages 15 to 27 form an integral part of these accounts. 

12 



Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2020 

Family Refugee Support Project - Resources applied in the year ended 30 September 2020 towards fixed assets for Charity use:- 

|towards fixed assets for Charity use:-|||
|---|---|---|
||2020|2019|
||£|£|
|Funds generated in the year as detailed in the SOFA|(12,614)|9,616|
|Netresourcesavailabletofundcharitableactivities|(12,614)|9,616|



## Movements in revenue funds for the year ended 30 September 2020 

## Revenue accumulated funds 

||Unrestricted|Restricted|Total|Last year|
|---|---|---|---|---|
||Funds|Funds|Funds|Total Funds|
||2020|2020|2020|2019|
||£|£|£|£|
|Accumulated funds brought forward|30,669|40,571|71,240|61,624|
|Recognised gains and losses|8,923|(21,537)|(12,614)|9,616|
|Closing revenue funds|39,592|19,034|58,626|71,240|
|Summary of funds|Unrestricted|Restricted|Total|LastYear|
||and|Funds|Funds|Total Funds|
||Designated funds||||
||2020|2020|2020|2019|
||£|£|£|£|
|Revenueaccumulatedfunds|39,592|19,034|58,626|71,240|



The notes attached on pages 15 to 27 form an integral part of these accounts. 

13 



## Family Refugee Support Project - Balance Sheet as at 30 September 2020 


**----- Start of picture text -----**<br>
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|SORP|
|Note|Ref|2020|2020|2019|2019|
|£|£|£|£|
|Current|assets|B|
|Debtors|11|Be2|22,145|1,733|
|Cash|at|bank|and|in|hand|B4|60,820|71,869|
|Total|current|assets|82,965|73,602|
|Creditors:|amounts|falling|due|within|
|one|year|12|Ci|(24,339)|(2,362)|
|Net|current|assets|58,626|71,240|
|The|total|net|assets|of|the|charity|58,626|71,240|
|The|total|net|assets|of|the|charity are funded|by the funds|of|the|charity,|as|follows:-|
|Restricted|funds|
|Restricted|Revenue|Funds|17|De|19,034|40,571|
|19,034|40,571|
|Unrestricted|Funds|
|Unrestricted|Revenue|Funds|17.|D3|39,592|30,669|
|39,592|30,669|
|Total|charity funds|58,626|71,240|

**----- End of picture text -----**<br>


The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP documenis. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA. 

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. 

The members have not required the company to obtain an audit in accordance with section 476 of the Act. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 10. 

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. 

## K Jonason forTa ao nm 

Trustee 

Approved by the board of trustees on 17 June 2021 

The notes attached on pages 15 to 27 form an integral part of these accounts. 

14 



## Family Refugee Support Project 

## Notes to the Accounts for the year ended 30 September 2020 

- 1 Accounting policies 

## Policies relating to the production of the accounts. 

## Basis of preparation and accounting convention 

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective ist January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, and in accordance with all applicable law in the charity's jurisdiction of registration 

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note below. 

## Risks and future assumptions 

Family Refugee Support Project meets the definition of a public benefit entity under FRS 102. 

## Policies relating to categories of income and income recognition. 

## Nature of income 

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. 

## Categories of Income 

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income. 

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in vaiue to the goods or services supplied by the charity to the purchaser. 

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. 

## Income recognition 

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. 

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. 

All income is accounted for gross, before deducting any related fees or costs. 

## Accounting for deferred income and income received in advance 

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred asa liability until it is probable that the terms or conditions imposed can be met. 

15 



## Family Refugee Support Project 

## Notes to the Accounts for the year ended 30 September 2020 

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met. 

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met. 

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred. 

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable. 

## Volunteers 

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. 

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note0. 

## Policies relating to assets, liabilities and provisions and other matters. 

## Tangible fixed assets 

Tangible fixed assets are measured at their original cost value. Cost value includes all costs expended in bringing the asset into its intended working condition. 

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. 

## Plant and machinery 

25 % straight line 

A regular annual review of the likelihood of asset impairment is undertaken. 

## 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. 

## Financial instruments including cash and bank balances 

Cash held by the charity is included at the amount held and counted at the year end. Bank balances are shown at the cash amounts of the deposits. 

## Leasing and hire purchase contracts and commitments 

Rentals paid under operating leases are charged to income on a straight line basis over the lease term. 

## Pensions - defined contribution schemes 

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 

16 



## Family Refugee Support Project 

## Notes to the Accounts for the year ended 30 September 2020 Fund Accounting 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Designated funds are unrestricted funds which the Trustees have decided at their discretion to set aside for particular purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. 

There are no endowment funds. 

## 2 Liability to taxation 

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 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 on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 

## 3 Winding up or dissolution of the charity 

lf upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 

## 4 Significance of financial instruments to the charity's position 

Financial instruments are not significant to the charity's financial position or performance. 

5 Net (deficit)/surplus before tax in the financial year 


**----- Start of picture text -----**<br>
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2020|2019|
|£|£|
|The|net|surplus|before|tax|in|the|financial|year|is|stated|after|charging:-|
|Pension|costs|6,754|5,444|
|6|Staff|costs|and|emoluments|
|Salary costs|2020|2019|
|£|£|
|Gross|Salaries|excluding|trustees|and|key|management|personnel|96,962|77,769|
|Employer's|National|insurance|for|all|staff|2,707|2,554|
|Employer's|operating|costs|of|defined|contribution|pension|schemes|6,754|5,444|
|Total|salaries,|wages|and|related|costs|106,423|85,767|
|Numbers|of full time employees|or|full time equivalents|2020|2019|
|The|average|number|of|total|staff|employed|in|the|year was|6|5|
|The|average|number|of|part|time|staff|employed|in|the|year was|6|5|
|The|estimated|full|time|equivalent|number|of|all|staff|employed|in|the|year was|3|2|

**----- End of picture text -----**<br>


17 



## Family Refugee Support Project 

## Notes to the Accounts for the year ended 30 September 2020 

The estimated equivalent number of full time staff deployed in different activities in the year was:- 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|Engaged|on|charitable|activities|3|2|
|The estimated|full|time|equivalent number of ail staff employed as above|3|2|

**----- End of picture text -----**<br>


Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year. No employees received emoluments (excluding pension costs) in excess of £60,000 per annum. 

## 7 Defined contribution pension schemes 

The charity operates a defined contribution pension scheme, the costs of which are shown above. 

The costs are allocated to activities and between restricted and unrestricted funds on the basis of time spent by staff. Any liabilites and assets associated with the scheme are shown under debtors and creditors. 

## 8 Remuneration and payments to Trustees and persons connected with them 

No trustees or persons connected with them received any remuneration from the charity, or any related entity. 

## 9 Deferred income - Restricted funds 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Current|Year|Opening|Released|Received|Deferred|
|Deferrals|from|prior|lessreleased|at year end|
|years|in|year|
|£|£|£|£|
|Sundry|items|under|£1,000|-|-|500|500|
|Lloyds|Bank|Foundation|-|-|16,657|16,657|
|National|Lottery|-|Coronavirus|Community|Support|Fund|-|-|2,960|2,960|
|Liverpool|City|Council|-|Our|Liverpool|grant|-|-|1,500|1,500|
|Total|-|-|21,617|21,617|
|2020|2019|
|£|£|
|These|deferrals|are|included|in|creditors|21,617|-|

**----- End of picture text -----**<br>


The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity . 

18 



## Family Refugee Support Project 

## Notes to the Accounts for the year ended 30 September 2020 

10 Tangible fixed assets 

|Current Year|Plant&<br>Machinery|Total|
|---|---|---|
||£|£|
|Cost|||
|At1October2019|13,666|13,666|
|At 30 September 2020|13,666|13,666|
|Depreciation|||
|At 1 October 2019|13,666|13,666|
|At 30 September 2020|13,666|13,666|
|Net book value|||
|At 30 September 2020|-|-|
|:<br>PriorYear|Plant &<br>Machinery|Total|
||£|£|
|Cost|||
|1 October 2018|13,666|13,666|
|1 October2019|13,666|13,666|
|Depreciation|||
|1 October2018|13,666|13,666|
|1 October 2019|13,666|13,666|
|Net book value|||
|1 October 2019|-|-|
|1 October 2018|-|-|
|All assets are used for direct charitable purposes.|||
|Debtors|||
||2020|2019|
||£|£|
|Prepayments and accrued income|-|1,733|
|Other debtors|22,145|-|
||22,145|1,733|



## 11 Debtors 

19 



## Family Refugee Support Project 

|Notes to the Accounts for the year ended 30 September 2020|||
|---|---|---|
|12 Creditors: amounts falling due within one year|2020|2019|
||£|£|
|Accruals|630|600|
|Deferred income - Restricted funds|21,617|-|
|PAYE, NIC VAT and other taxes|2,092|1,261|
|Other creditors|-|501|
||24,339|2,362|
|13 Financial commitments under operating leases|2020|2019|
||£|£|
|At the year end the charity had annual commitments under non-cancellable operating|||
|leases as set out below:|||
|Operating ieases which expire:|||
|within one year|1,670|1,670|
|14 Income and Expenditure account summary|2020|2019|
||£|£|
|At 1 October 2019|71,240|61,624|
|Surplus after tax for the year|(12,614)|9,616|
|At30September2020|58,626|71,240|



## 15 No related party transactions 

There were no transactions with related parties in the year. 

## 16 Particulars of how particular funds are represented by assets and liabilities 


**----- Start of picture text -----**<br>
At 30 September 2020 Unrestricted Designated Restricted Total<br>funds funds funds Funds<br>£ £ £ £<br>Current Assets 39,592 43,373 82,965<br>Current Liabilities - - (24,339) (24,339)<br>39,592 - 19,034 58,626<br>At 1 October 2019 Unrestricted Designated Restricted Total<br>funds funds funds Funds<br>£ £ £ £<br>Current Assets 30,669 - 42,933 73,602<br>Current Liabilities - - (2,362) (2,362)<br>30,669 : 40,571 71,240<br>**----- End of picture text -----**<br>


20 



## Family Refugee Support Project 

Notes to the Accounts for the year ended 30 September 2020 17 Change in total funds over the year as shown in Note 16 , analysed by individual funds 

||Funds brought|Movementin|Movementin|Transfers|Funds carried|
|---|---|---|---|---|---|
||forward from — funds in 2020|||between|forward to|
||2019|||funds in 2020|2021|
|||See|Note 18|||
||£||£|£|£|
|Unrestrictedanddesignated funds:-||||||
|Unrestricted Revenue Funds|30,669||8,923|-|39,592|
|Total unrestricted and designated funds|30,669||8,923|-|39,592|
|Restricted funds:-||||||
|Restricted Revenue Funds|40,571||(21,537)|-|19,034|
|Total restricted funds|40,571||(21,537)|-|19,034|
|Total charityfunds|71,240||(12,614)|-|58,626|
|Analysis ofmovements in funds overthe year as shown in Note||17||||
|||||Other||
||Income|Expenditure||Gains&|Movement|
|||||Losses|in funds|
||2020||2020|2020|2020|
||£||£|£|£|
|Unrestrictedanddesignated funds:-||||||
|Unrestricted Revenue Funds|10,183||(1,260)|-|8,923|
|Restricted funds:-||||||
|RestrictedRevenueFunds|139,365||(160,902)|-|(21,537)|



18 Analysis of movements in funds over the year as shown in Note 17 

## 19 The purposes for which the funds as 

## Unrestricted and designated funds:- 

## Unrestricted Revenue Funds 

These funds are held for the meeting the objectives of the charity, to provide reserves for future activities and, subject to charity legislation, are free from all restrictions on their use. 

## Restricted funds:- 

. These funds comprise monies held to fund the main activities of the Restricted Revenue Funds F charity. 

## 20 Ultimate controlling party 

Family Refugee Support Project is a company limited by guarantee and accordingly does not have a share capital. The company is under the control of its legal members. 

Every member of the company is obliged to contribute such amount as may be required not exceeding one pound to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 

21 



## Family Refugee Support Project 

Detailed analysis of income and expenditure for the year ended 30 September 2020 as required by the SORP 2015 

## This analysis is classsified by conventional nominal descriptions and not by activity. 

|21|Donations, Grants and Legacies|||||
|---|---|---|---|---|---|
|||Current year|Current year|Current year|Prior Year|
|||Unrestricted|Restricted|Total Funds|=Total Funds|
|||Funds|Funds|||
|||2020|2020|2020|2019|
|||£|£|£|£|
||Donations and gifts from individuals|||||
||Small donations individually less than £1000|3,740|-|3,740|1,616|
||Total donations and giftsfrom individuals|3,740|-|3,740|1,616|
||All the donations and gifts in the prior yearwere unrestricted.|||||
|||Current year|Current year|Current year|Prior Year|
|||Unrestricted|Restricted|Total Funds|‘Total Funds|
|||Funds|Funds|||
|||2020|2020|2020|2019|
|||£|£|£|£|
||Revenue grants from government and|||||
||public bodies|||||
||National Lottery Community Fund|-|75,882|75,882|100,407|
||Wigan Clinical Commissioning Group|-|33,218|33,218|3,000|
||National Lottery Coronavirus Community<br>Support Fund 20/21|:|4,778|4,78|_|
||Liverpool City Council - Our Liverpool grant|-|4,500|4,500|-|
||Merseyside Recycling and Waste Authority|||||
||(MRWA) and Veolia Community Fund 2020-|-|1,610|1,610|-|
||21|||||
||Liverpool CityCouncil -Mayoral<br>Neighbourhood Fund 2020-21|°|418|418|_|
||Liverpool City Council Covid Support|5,000|-|5,000|-|
||Total public sector revenue grants|5,000|120,406|125,406|103,407|
||Revenue grants from governmentand public bodies - Prior Yearanalysis|||||
|||Prior Year|Prior Year|Prior Year||
|||Unrestricted<br>Funds|Restricted<br>Funds|Total Funds||
|||2019|2019|2019||
|||£|£|£||
||PriorYear|-|103,407|103,407||



22 



## Family Refugee Support Project 

Detailed analysis of income and expenditure for the year ended 30 September 2020 as required by the SORP 2015 

||||Current year|Current year|Current year|Prior Year|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total Funds|=Total Funds|
||||Funds|Funds|||
||||2020|2020|2020|2019|
||||£|£|£|£|
||Revenue grants and donations from non||||||
||public bodies||||||
||Lloyds Bank Foundation||-|13,884|13,884|24,871|
||Primary Care 24||-|5,075|5,075|-|
||Other grants individually less than £5,000||-|-|-|1,066|
||Total private sector revenue grants||-|18,959|18,959|25,937|
||Revenue grants and donations from non public bodies - Prior Year analysis||||||
||||Prior Year|Prior Year|Prior Year||
||||Unrestricted<br>Funds|Restricted<br>Funds|Total Funds||
||||2019|2019|2019||
||||£|£|£||
||PriorYear||-|25,937|25,937||
||Total Donations, Grants and|Legacies|||||
||Total Donations, Grantsand,<br>Legacies||8,740|139,365|148,105|—-130,960|
||.<br>Prioryear||Unrestricted<br>Funds|Restricted<br>Funds|PriorYear<br>Total Funds||
||||2019|2019|2019||
||||£|£|£||
||T<br>.<br>otal Donations, Grantsand<br>Legacies|re|————————————————————_—_—_—<br>1,616<br>129,344<br>130,960<br>——_—_____ —______—.||||
|22|Income from other, non charitable, trading activities||||||
||||Current year|Currentyear|Current year|Prior Year|
||||Unrestricted|Restricted|Total Funds|Total Funds|
||||Funds|Funds|||
||||2020|2020|2020|2019|
||||£|£|£|£|
||Income from fundraising events||1,443|-|1,443|3,563|
||Totalfromotheractivities|A3|1,443|-|1,443|3,563|



All the income in the prior year was unrestricted. 

23 



## Family Refugee Support Project 

## Detailed analysis of income and expenditure for the year ended 30 September 2020 as required by the SORP 2015 

## 23 Expenditure on charitable activities - Direct spending 

|||Current|year|Current year|Currentyear|Prior Year|
|---|---|---|---|---|---|---|
|Current Year||Unrestricted<br>Funds||Restricted<br>Funds|TotalFunds|=‘TotalFunds|
|||2020||2020|2020|2019|
|||£||£|£|£|
|Grosswages and salaries - charitable<br>activities|||490|96,540|96,962|77,769|
|Employers’ NI - Charitable activities|||-|2,707|2,707|2,554|
|Defined contribution pension costs <br>charitable activities|-|||6,754|6,754|5,444|
|Interpreting services|||-|19,935|19,935|14,375|
|Clinical supervision costs|||-|2,620|2,620|1,650|
|Horticultural expenses|||-|4,458|4,458|3,625|
|Client travel|||-|3,764|3,764|4,208|
|Other support costs|||155|9,065|9,220|3,526|
|Total direct spending|B2a||577|145,843|146,420|113,151|
|||Prior Year||Prior Year|Prior Year||
|Prior Year||Unrestricted<br>Funds||Restricted<br>Funds|TotalFunds||
|||2019||2019|2019||
|||£||£|£||
|Grosswagesand salaries -charitable<br>activities|||428|77,341|77,769||
|Employers’ NI - Charitable activities|||60|2,494|2,554||
|e ined contribution pension costs<br>charitable activities|||30|5.414|5,444||
|Interpreting services|||-|14,375|14,375||
|Clinical supervision costs|||-|1,650|1,650||
|Horticultural expenses|||-|3,625|3,625||
|Client travel|||-|4,208|4,208||
|Other support costs|||81|3,445|3,526||
|Totaldirectspending|B2a||599|112,552|113,151||



24 



## Family Refugee Support Project 

Detailed analysis of income and expenditure for the year ended 30 September 2020 as required by the SORP 2015 

## 24 Support costs for charitable activities 

|Support costs for charitable activities|||||||
|---|---|---|---|---|---|---|
||Current year|Current year|Current year|||Prior Year|
||Unrestricted|Restricted|Total||Funds|Total Funds|
|Current Year|Funds|Funds|||||
||2020|2020||2020||2019|
||£|£|||£|£|
|Premises Expenses|||||||
|Rent payable under operating leases|-|7,755|||7,755|7,420|
|Administrative overheads|||||||
|Telephone, fax and internet|-|1,055|||1,055|1,236|
|Stationery and printing|-|688|||688|604|
|Liabilty and contents insurance|-|1,156|||1,156|1,037|
|Professional feespaid to advisors other than the auditor orexaminer|||||||
|Accountancyfees otherthan<br>examination or audit fees||1,362|||1,362|594|
|Other legal and professional|-|2,257|||2,257|-|
|Financial costs|||||||
|Bank charges|32|-|||32|32|
|Support costs before reallocation|32|14,273||14,305||10,923|
|Total support costs - Current Year|32|14,273||14,305||10,923|
|The basis of allocation of costs between activities|is described under accounting policies||||||
||Prior Year|Prior Year||Prior Year|||
|Prior Year|Unrestricted<br>Funds|Restricted<br>Funds|T|otal|Fund<br>Funds||
||2019|2019||2019|||
||£|£|||£||
|Premises Expenses|||||||
|Rent payable under operating leases|-|7,420|||7,420||
|Administrative overheads|||||||
|Telephone, fax and internet|-|1,236|||1,236||
|Stationery and printing|-|604|||604||
|Liabilty and contents insurance|-|1,037|||1,037||
|Professional feespaid to advisors|||||||
|Accountancyfees otherthan<br>examination or audit fees||594|||594||
|Support costs before reallocation|32|10,891||10,923|||
|Totalsupportcosts-PriorYear|32|10,891||10,923|||



The basis of allocation of costs between activities is described under accounting policies 

25 



## Family Refugee Support Project 

Detailed analysis of income and expenditure for the year ended 30 September 2020 as required by the SORP 2015 

25 Other Expenditure - Governance costs 

||||Current year|Currentyear|Current year|Prior|Year|
|---|---|---|---|---|---|---|---|
||Current Year||Unrestricted<br>Funds|Restricted<br>Funds|TotalFunds|_—‘TotalFunds||
||||2020|2020|2020|2019||
||||£|£|£|£||
||Independent Examiner's fees||-|786|786||660|
||Total Governance costs||-|786|786||660|
||||Prior Year|Prior Year|Prior Year|||
||Prior Year||Unrestricted<br>Funds|Restricted<br>Funds|TotalFunds|||
||||2019|2019|2019|||
||||£|£|£|||
||Independent Examiner's fees||-|660|660|||
||Total Governance cosis||-|660|660|||
|26|Total Charitable expenditure|||||||
||||Current year|Current year|Current year|Prior Year||
||Current Year||Unrestricted<br>Funds|Restricted<br>Funds|TotalFunds|TotalFunds||
||||2020|2020|2020|2019||
||||£|£|£|£||
||Total direct spending|B2a|577|145,843|146,420|113,151||
||Total support costs|Bad|32|14,273|14,305|10,923||
||Total Governance costs|B2e|-|786|786||660|
||Total charitable expenditure|B2|609|160,902|161,511|124,734||
||||Prior Year|Prior Year|Prior Year|||
||Prior Year||Unrestricted<br>Funds|Restricted<br>Funds|TotalFunds|||
||||2019|2019|2019|||
||||£|£|£|||
||Total direct spending|B2a|599|112,552|113,151|||
||Total support costs|B2d|32|10,891|10,923|||
||Total Governance costs|B2e|-|660|660|||
||Totalcharitableexpenditure|B2|631|124,103|124,734|||



26 



## Family Refugee Support Project 

Detailed analysis of income and expenditure for the year ended 30 September 2020 as required by the SORP 2015 

27 Expenditure on raising funds and costs of investment management 

|||Current|year|Currentyear|Current|year|Prior Year|
|---|---|---|---|---|---|---|---|
|Current Year||Unrestricted<br>Funds||Restricted<br>Funds|TotalFunds||TotalFunds|
|||2020||2020|2020||2019|
|||£||£|£||£|
|Fundraising trading costs|||651|-||651|173|
|Totalfundraisingcosts|Bi||651|-||651|173|



All the expenditure in the prior year was unrestricted. 

27