OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-09-30-accounts

Company Registration Number - 04644258

The Charity Registration Number is :- 1098825

Family Refugee Support Project

Report and Accounts

30 September 2021

Family Kefigee

Family Refugee Support Project

Report and accounts for the year ended 30 September 2021

Contents

Page
Charity information 1
Trustees’ Annual Report 1
Statement of directors’ responsibilities 7
Independent Examiner'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 2021

The Trustees present their Report and Accounts for the year ended 30 September 2021, 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 ail directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

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@frsp.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 2021

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

R Buchanan

A Chiumento E P Fell D Gordon

K Jonason

H McKendrick JS Nelki RL Waugh

The following persons served as Trustees during the year ended 30 September 2021 :-

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

Name

Appointed Resigned/Retired

A Brown 15 November 2021 A Chiumento E P Fell D Gordon 5 November 2020 K Jonason

H McKendrick E K McLean 31 December 2020 JS Nelki R L Waugh

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.

2

Family Refugee Support Project

Company Registration Number - 04644258

Trustees’ Annual Report for the year ended 30 September 2021

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

Family Refugee Support Project (FRSP) has continued to provide psychological therapy to refugee and asylum seeking families, to support their mental health and wellbeing, supporting their capacity to parent and, to manage their everyday lives.

The charity has continued to provide support to refugee and asylum seeking families to ensure they are able to access statutory services including: asylum support or welfare benefits, access to education, health and housing, and help to avoid problems escalating.

The charity is operating in two geographical areas and is in the process of updating our governance documents to reflect the extension of our work beyond the Merseyside area.

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

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

In addition to the positive contribution of offering therapeutic counselling to refugee and asylum seeking clients to improve their mental health and wellbeing, FRSP has contributed to local networks and promoted the environmental and health benefits of local growing of food and raising awareness on reducing food waste. The charity has also distributed surplus plants and donated books to local projects and community members. The Liverpool based therapy offer includes horticulture which is known to support mental health. FRSP provides growing spaces for all clients in both garden and allotment settings

During Covid we received additional funding alongside our main grant funded work and continued with the transfer contract for NHS therapy and counselling services for PC24 and Wigan CCG when PSS charity decided not to continue to offer these services.

Main grant funds included:

National Lottery Community Fund Lloyds Bank Foundation Henry Smith Charity Liverpool City Council — Our Liverpool Merseyside Recycling and Waste Authority and Veolia Community Fund 2020-21

Coronavirus Support Funds included:

Barrow Cadbury National Lottery Coronavirus Support Fund Lloyds Bank React Covid Relief Fund

3

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2021

The short term and longer term aims and objectives.

In the next financial year 2021-22 FRSP seeks to:

How the charity monitors its success during the year

FRSP monitors access to all aspects of the service, and collects and collates qualitative and quaniitative data to report on activities to inform procedures, policies and report to funders. Commissioned work is also monitored through the NHS Improving Access to Psychological Therapies (IAPTUS) monitoring and management system. Success is also measured through client feedback and data against the planned activities and aims.

Resources used in the activities undertaken during the year.

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

In addition to grants and contracted work, we have secured donations through online fundraising activities, sales of plants and jams and, promoted the work of the project in the local community.

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.

4

Family Refugee Support Project

Company Registration Number - 04644258

Trustees’ Annual Report for the year ended 30 September 2021

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

The charity has continued to provide support to refugee and asylum seeking adults and parents through both short term crisis counselling and longer term therapy. The increase in scale is significant to previous years and reflects the successful extension of the person centred model in different settings.

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. In the year ahead we hope to extend the horticulture element of the long term therapy for all settings.

The short term mentai health crisis work enables us to additionally offer clients referrals to other support services whilst they await housing in dispersal accommodation.

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 over 500 weekly long term therapy/counselling sessions with 15 clients, supported with horticulture advice and growing. Through our group work we provided 138 support sessions with existing and former clients during the year from 35 families.

For short term crisis counselling we have offered over 300 sessions to any of the people seeking asylum under the care of PC24 who are referred to our service during the year. With the Wigan Spinning World project we offer weekly long term therapy/counselling to 24 clients at any one time.

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

FRSP has supported the mental health and wellbeing of vulnerable refugee and asylum seeking individuals and 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 and reduces impact on statutory services.

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. A mentoring system has also been established to train potential trustees.

5

Family Refugee Support Project

Company Registration Number - 04644258

Trustees’ Annual Report for the year ended 30 September 2021

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.

Bankers

HSBC, 99-101 Lord Street, Liverpoo!, L2 6PG

Financial review

The charity's financial position at the end of the year ended 30 September 2021

The financial position of the charity at 30 September 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

2021 2020
£ £
Net income/(outgoings) 62,570 (12,614)
Unrestricted Revenue Funds available for
the general purposes ofthe charity		 43,781 39,592
Restricted Revenue Funds 77,415 19,034
TotalFunds 121,196 58,626

Financial review of the position at the reporting date, 30 September 2021 .

The financial statements are set out on pages 11 to 28.

The Statement of Financial Activities shows net incoming resources for the year of a revenue nature of £62,570 (2020 - £12,614 outgoing resources).

The total reserves at the year end stand at £121,196 (2020 - £58,626). Free unrestricted liquid reserves amounted to £43,781 (2020 - £39,592).

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 2021

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 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 2021

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 steps 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 28.

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 1st 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 16 June 2022.

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 2021

| report to the Trustees on my examination of the financial statements of the charitable company on pages 11 to 28 for the year ended 30 September 2021 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 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) , 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

Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. | confirm that | am qualified to undertake the examination because | am an authorised member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

| 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 all 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.

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 2021 (continued)

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.

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;

The gross income of the charitable company in the year ended 30 September 2021 appears to exceed the sum specified in Section 145(3) of the Act, namely £250,000, and that | am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of the Institute of Chartered Accountants in England & Wales;

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:-

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 ist January 2019), (The SORP).

| 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- Iridépendent Examiner

the Institute of Chartered Accountants in England & Wales

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

This report was signed on 16 June 2022

10

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2021, as required by the Companies Act 2006)

SORP
Ret		 Current year
Unrestricted
Funds		 Current year
Restricted
Funds		 Currentyear
Total Funds		 PriorYear
Total Funds
2021 2021 2021 2020
£ £ £ £
Income & Endowments from:
Donations & Legacies Ai 4,079 281,881 285,960 148,105
Other trading activities A3 480 - 480 1,443
Total income A 4,559 281,881 286,440 149,548
Expenditure on:
Raising funds B1 173 - 173 651
Charitable activities B2 197 223,500 223,697 161,511
Total expenditure B 370 223,500 223,870 162,162
Net income for the year 4,189 58,381 62,570 (12,614)
Net income after transfers A-B-C 4,189 58,381 62,570 (12,614)
Net movement infunds 4,189 58,381 62,570 (12,614)
Reconciliation of funds:- E
Total funds broughtforward 39,592 19,034 58,626 71,240
Totalfundscarriedforward 43,781 77,415 121,196 58,626

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 28 form an integral part of these accounts.

11

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2021

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

Prior Year Prior Year Prior Year
SORP
Ref		 Unrestricted Restricted Total Funds
Funds Funds
2020 2020 2020
£ £ £
Income & Endowments from:
Donations & Legacies Al 8,740 139,365 148,105
Other trading activities A3 1,443 - 1,443
Total income A 10,183 139,365 149,548
Expenditure on:
Raising funds Bi 651 - 651
Charitable activities B2 609 160,902 161,571
Total expenditure B 1,260 160,902 162,162
Net income for the year 8,923 (21,537) (12,614)
Net income after transfers 8,923 (21,537) (12,614)
Net movement infunds 8,923 (21,537) (12,614)
Reconciliation of funds:- E
Total funds brought forward 30,669 40,571 71,240
Totalfundscarriedforward 39,592 19,034 58,626

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 28 form an integral part of these accounts.

12

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2021

Family Refugee Support Project - Resources applied in the year ended 30 September 2021 towards fixed assets for Charity use:-

towards fixed assets for Charity use:-
2021 2020
£ £
Funds generated in the yearas detailed in the SOFA 62,570 (12,614)
Netresourcesavailabletofundcharitableactivities 62,570 (12,614)

Movements in revenue funds for the year ended 30 September 2021

Revenue accumulated funds

Unrestricted Restricted Total Last year
Funds Funds Funds Total Funds
2021 2021 2021 2020
£ £ £ £
Accumulated funds brought forward 39,592 19,034 58,626 71,240
Recognised gains and losses 4,189 58,381 62,570 (12,614)
Closing revenue funds 43,781 77,415 121,196 58,626
Summary of funds Unrestricted Restricted Total LastYear
and Funds Funds Total Funds
Designated funds
2021 2021 2021 2020
£ £ £ £
Revenueaccumulatedfunds 43,781 77,415 121,196 58,626

The notes attached on pages 15 to 28 form an integral part of these accounts.

13

Family Refugee Support Project - Balance Sheet as at 30 September 2021

----- Start of picture text -----
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |SORP| |Note|Ref|2021|2021|2020|2020| |£|£|£|£| |Current|assets|B| |Debtors|11|B2|11,103|22,145| |Cash|at|bank|and|in|hand|B4|144,693|60,820| |Total|current|assets|155,796|82,965| |Creditors:|amounts|falling|due|within| |one|year|12|Ci|(34,600)|(24,339)| |Net|current|assets|121,196|58,626| |The|total|net|assets|of|the|charity|121,196|58,626| |The|total|net|assets|of the|charity|are|funded|by the|funds|of|the|charity,|as|follows:-| |Restricted|funds| |Restricted|Revenue|Funds|17|De2|77,415|19,034| |77,415|19,034| |Unrestricted|Funds| |Unrestricted|Revenue|Funds|17|D3|43,781|39,592| |43,781|39,592| |Total|charity funds|121,196|58,626|

----- End of picture text -----

The 'SORP Ref" indicated above is the classification of Balance Sheet items as 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 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.

TrusteeK Jonason fe - Jam Approved by the board of trustees on 16 June 2022

The notes attached on pages 15 to 28 form an integral part of these accounts.

14

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

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 1st 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 {st 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 value 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.

15

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

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 as a liability until it is probable that the terms or conditions imposed can be met.

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 asa 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.

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 ona straight line basis over the lease term.

16

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

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.

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

3 Winding up or dissolution of the charity

If 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

Net (deficit)/surplus before tax in the financial year
2021 2020
£ £
The net surplus before tax in the financial year is stated after charging:-
Pensioncosts 9,839 6,754

17

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

6 Staff costs and emoluments

----- Start of picture text -----
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Salary costs|2021|2020| |£|£| |Gross|Salaries|excluding|trustees|and|key|management|personnel|133,720|96,962| |Employer's|National|Insurance|for|all|staff|5,796|2,707| |Employer's|operating|costs|of|defined|contribution|pension|schemes|9,839|6,754| |Total|salaries,|wages|and|related|costs|149,355|106,423| |Numbers|of full|time employees|or|full|time|equivalents|2021|2020| |The|average|number|of|total|staff|employed|in|the|year was|8|6| |The|average|number|of|part|time|staff|employed|in|the|year was|8|6| |The|estimated|full|time|equivalent|number|of|ail|staff|employed|in|the|year was|4|3| |The|estimated|equivalent number of full|time|staff deployed|in|different|activities|in|the year|was:-| |Engaged|on|charitable|activities|4|3| |The estimated|full|time|equivalent number of all|staff employed as above|4|3|

----- End of picture text -----

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 emolumenis (excluding pension costs) in excess of £60,000 per annum.

? 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 creditors and debtors.

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 -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |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)|12,427|12,427| |Liverpool|City|Council|-|Our|Liverpool|grant|1,500|(1,500)|1,500|1,500| |National|Lottery|-|Coronavirus|Community|Support|Fund|2,960|(2,960)|-|-| |Henry|Smith|Charity|-|-|15,000|15,000| |Total|21,617|(21,617)|28,927|28,927|

----- End of picture text -----

18

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

2021 2020
£ £
These deferrals are included in creditors 28,927 21,617
Prior Year Opening Released Received Deferred
Deferrals from prior lessreleased atyear end
years in year
£ £ £ £
Sundry items under£1000 - - 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
£ £
Thesedeferralsareincludedincreditors 21,617 -

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 .

10 Tangible fixed assets

Current Year Plant&
Machinery		 Total
£ £
Cost
At1October 2020 13,666 13,666
At 30 September 2021 13,666 13,666
Depreciation
At 1 October 2020 13,666 13,666
At 30 September 2021 13,666 13,666
Net book value
At30September2021 - -

19

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

:
PriorYear		 Plant &
Machinery		 Total
£ £
Cost
2 October 2019 13,666 13,666
30 September 2020 13,666 13,666
Depreciation
2 October 2019 13,666 13,666
30 September 2020 13,666 13,666
Net book value
30 September 2020 “ :
1 October 2019 : :
All assets are used for direct charitable purposes.
11 Debtors
2021 2020
£ £
Other debtors 11,103 22,145
12 Creditors: amounts falling due within one year 2021 2020
£ £
Accruals 825 630
Deferred Income - Restricted funds 28,927 21,617
PAYE, NIC VAT and other taxes 3,942 2,092
Other creditors 906 -
34,600 24,339
13 Financial commitments under operating leases 2021 2020
£ £
At the year end the charity had annual commitments under non-cancellable operating
leases as set out below:
Operating leases which expire:
within one year 1,733 1,670
14 Income and Expenditure account summary 2021 2020
£ £
At 1 October 2020 58,626 71,240
Surplus after tax for the year 62,570 (12,614)
At30September2021 121,196 58,626

20

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

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 -----
||||||||| |---|---|---|---|---|---|---|---| |At|30|September|2021|Unrestricted|Designated|Restricted|Total| |funds|funds|funds|Funds| |£|£|£|£| |Current|Assets|43,783|112,013|155,796| |Current|Liabilities|-|-|(34,600)|(34,600)| |43,783|-|77,413|121,196| |At|1|October|2020|Unrestricted|Designated|Restricted|Total| |funds|funds|funds|Funds| |£|£|£|£| |Current|Assets|39,592|-|43,373|82,965| |Current|Liabilities|-|-|(24,339)|(24,339)| |39,592|-|19,034|58,626|

----- End of picture text -----

17 Change in total funds over the year as shown in Note 16, analysed by individual funds

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Funds|brought|Movementin|Transfers|Funds|carried| |forward|from|—|funds|in|2021|between|forward|to| |2020|funds|in|2021|2022| |See|Note|18| |£|£|£|£| |Unrestricted and designated|funds:-| |Unrestricted|Revenue|Funds|39,592|4,189|-|43,781| |Total|unrestricted|and|designated|funds|39,592|4,189|43,781,| |Restricted|funds:-| |Restricted|Revenue|Funds|19,034|58,381|-|77,415| |Total|restricted|funds|19,034|58,381|-|77,415| |Total|charity funds|58,626|62,570|:|121,196|

----- End of picture text -----

21

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2021

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

----- Start of picture text -----
Other
Income Expenditure Gains & Movement
Losses in funds
2021 2021 2021 2021
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 4,559 (370) - 4,189
Restricted funds:-
Restricted Revenue Funds 281,881 (223,500) - 58,381
----- End of picture text -----

19 The purposes for which the funds as

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, to Unrestricted Revenue Funds 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 ‘ 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.

22

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

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

21 Donations, Grants and Legacies

Donations, Grants and Legacies
Current year Currentyear Current year Prior Year
Unrestricted Restricted Total Funds =Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Donations and gifts from individuals
Small donations individually tess than £1000 4,079 - 4,079 3,740
Total donations and gifts from individuals 4,079 - 4,079 3,740
All the donations and gifts in the prior yearwere unrestricted.
Current year Current year Current year PriorYear
Unrestricted Restricted Total Funds ‘Total Funds
Funds Funds
; 2021 2021 2021 2020
£ £ £ £
Revenue grants from government and
public bodies
National Lottery Community Fund - 50,750 50,750 75,882
Wigan Clinical Commissioning Group - 132,876 132,876 33,218
National Lottery Coronavirus Community
Support Fund 20/21		 ° 2,960 2,960 4,778
Liverpool City Council - Our Liverpool grant - 6,000 6,000 4,500
Merseyside Recycling and Waste Authority
(MRWA) and Veolia Community Fund 2020- - 500 500 1,610
21
Liverpool City Council - Mayoral
Neighbourhood Fund 2020-21		 . . . 418
Liverpool City Council Govid Support - - . 5,000
Totalpublicsectorrevenuegrants - 193,086 193,086 125,406

Revenue grants from government and public bodies - Prior Year analysis

Prior Year Prior Year Prior Year
Unrestricted
Funds		 Restricted
Funds		 Total Funds
2020 2020 2020
£ £ £
Prior Year 5,000 120,406 125,406

23

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Revenue grants and donations from non
public bodies
Barlow Cadbury Trust - 32,450 32,450 -
Lloyds Bank Foundation - 29,095 29,095 13,884
Henry Smith Charity - 15,000 15,000 -
Primary Care 24 - 10,150 10,150 5,075
Oth
nts
individuallyless th
ther grants
ividual y less		 than £5,000 _ 2,100 2,100 -
Total private sector revenue grants - 88,795 88,795 18,959
Revenue grantsand donations from non public bodies - Prior Year analysis
Prior Year Prior Year Prior Year
Unrestricted
Funds		 Restricted
Funds		 Total Funds
2020 2020 2020
£ £ £
PriorYear - 18,959 18,959
Total Donations, Grants and Legacies
Total Donati
Donations, Grantsand
Legacies		 4,079 281,881 285,960 148,105
.
Prioryear		 Unrestricted
Funds		 Restricted
Funds		 Prior Year
Total Funds
2020 2020 2020
£ £ £
Total Donati
otal Donations, Grantsand,
Legacies		 8,740 139,365 148,105
22 Income from other, non charitable, trading activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds =‘Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Income from fundraising events 480 - 480 1,443
Totalfromotheractivities A3 480 - 480 1,443

All the income in the prior year was unrestricted.

24

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

23 Expenditure on charitable activities - Direct spending

Current year Current year Currentyear Prior Year
Unrestricted Restricted Total Funds =‘Total Funds
Current Year Funds Funds
2021 2021 2021 2020
£ £ £ £
Grosswages and salaries
activities		 - charitable a1 - 433,699 133,720 96,962
Employers’ NI - Charitable activities - 5,796 5,796 2,707
Defined contribution pension costs
charitable activities		 - _ 9,839 9,839 6,754
Interpreting services - 25,095 25,095 19,935
Clinical supervision costs - 3,745 3,745 2,620
Horticultural expenses - 4,150 4,150 4,458
Client travel - 3,308 3,308 3,764
Other support costs 176 10,859 11,035 9,220
Total direct spending B2a 197 196,491 196,688 146,420
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2020 2020 2020
£ £ £
r
Ww
ies
G oss
wages and salaries -
activities		 -
i
salaries -charitable		 402 96,540 96,962
Employers’ NI - Charitable activities - 2,707 2,707
Defin
ntribution
i
ned cont ibut on pension
charitable activities		 costs - _ 6,754 6,754
Interpreting services - 19,935 19,935
Clinical supervision costs - 2,620 2,620
Horticultural expenses - 4,458 4,458
Client travel - 3,764 3,764
Other support costs 155 9,065 9,220
Totaldirectspending B2a 577 145,843 146,420

25

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

24 Support costs for charitable activities

Support costs for charitable activities
Current year Currentyear Current year PriorYear
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2021 2021 2021 2020
£ £ £ £
Employee costs notincludedin direct costs
Training and welfare - staff - 3,960 3,960 -
Premises Expenses
Rent payable under operating leases - 7,599 7,599 7,755
Administrative overheads
Telephone, fax and internet - 1,912 1,912 1,055
Stationery and printing - 1,190 1,190 688
Liabilty and contents insurance - 1,261 1,261 1,156
Professional feespaid toadvisors otherthan the auditor orexaminer
n
Accou tancyfees otherthan
examination or audit fees		 ; 1,069 1,069 1,362
Other legal and professional - 9,218 9,218 2,257
Financial costs
Bank charges - - - 32
Support costs before reallocation - 26,209 26,209 14,305
Total support costs - Current Year - 26,209 26,209 14,305
The basis of allocation of costs between activities is described under accounting policies
Prior Year Prior Year Prior Year
Prior Year Unrestricted
Funds		 Restricted
Funds		 Total
ot l		 Fund
Funds
2020 2020 2020
£ £ £
Premises Expenses
Rent payable under operating leases - 7,755 7,755
Administrative overheads
Telephone, fax and internet - 1,055 1,055
Stationery and printing - 688 688
Liabilty and contents insurance - 1,156 1,156
Professional feespaid to advisors
A
n
h
ccou taneyfees otherthan
examination or audit fees		 1,362 1,362
Other legal and professional - 2,257 2,257
Supportcostsbeforereallocation 32 14,273 14,305

26

Family Refugee Support Project

Detailed analysis of income and expenditure forthe year ended 30 Detailed analysis of income and expenditure forthe year ended 30 September 2021 as required bythe 2021 as required bythe 2021 as required bythe
SORP 2015
Total support costs - Prior Year 32 14,273 14,305
The basis of allocation of costs between activities is described underaccounting policies
25 Other Expenditure - Governance costs
Current year Currentyear Current year Prior Year
Current Year Unrestricted
Funds		 Restricted
Funds		 TotalFunds TotalFunds
2021 2021 2021 2020
£ £ £ £
Independent Examiner's fees - 800 800 786
Total Governance costs ” 800 800 786
Prior Year Prior Year Prior Year
Prior Year Unrestricted
Funds		 Restricted
Funds		 TotalFunds
2020 2020 2020
£ £ £
Independent Examiner's fees - 786 786
Total Governance costs - 786 786
26 Total Charitable expenditure
Current year Currentyear Current year Prior Year
Current Year Unrestricted
Funds		 Restricted
Funds		 TotalFunds =TotalFunds
2021 2021 2021 2020
£ £ £ £
Total directspending B2a
197		 196,491 196,688 146,420
Total support costs Bad
-		 26,209 26,209 14,305
Total Governance costs B2e
-		 800 800 786
Total charitable expenditure B2
197		 223,500 223,697 161,511
Prior Year Prior Year Prior Year
Prior Year Unrestricted
Funds		 Restricted
Funds		 TotalFunds
2020 2020 2020
£ £ £
Total direct spending B2a
577		 145,843 146,420
Total support costs B2d
32		 14,273 14,305
Total Governance costs B2e
-		 786 786
Totalcharitableexpenditure B2
609		 160,902 161,511

27

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

27 Expenditure on raising funds and costs of investment management

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Current|year|Currentyear|Current|year|Prior Year| |Current|Year|UnrestrictedFunds|RestrictedFunds|Total Funds|Total Funds| |2021|2021|2021|2020| |£|£|£|£| |Fundraising|trading|costs|173|-|173|651| |Total|fundraising|costs|B1|173|:|173|651| |All|the|expenditure|in|the|prior|year was|unrestricted.|

----- End of picture text -----

28