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2022-09-30-accounts

Company Registration Number - 04644258

The Charity Registration Number is :- 1098825

Family Refugee Support Project

Report and Accounts

30 September 2022

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Family Refugee Support Project

Report and accounts for the year ended 30 September 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 7
Independent Examiner's Report 10
Funds Statements:-
Statement of Financial Activities 12
Statement of Financial Activities - Prior Year statement 13
Movements in funds 14
Revenue Funds 14
Income and Expenditure account 12
Summary of funds 14
Balance sheet 15
Notes to the accounts 16

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

The Trustees present their Report and Accounts for the year ended 30 September 2022, 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 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 2022

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

R Buchanan

K O Chung (Appointed 17 November 2022) E P Fell D Gordon K Jonason H McKendrick R L Waugh

The following persons served as Trustees during the year ended 30 September 2022 :-

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 R Buchanan 21 October 2021 A Chiumento 31 August 2022 E P Fell D Gordon K Jonason H McKendrick J S Nelki 24 January 2023 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 2022

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

The Family Refugee Support Project (FRSP) is a registered charity that has been providing longterm trauma psychotherapy to refugees and people seeking asylum in North West England for 20 years. The therapy is provided in a holistic way to so that the wider needs of our clients are met. Practical support is provided alongside more conventional therapy including signposting, information sessions and individual coaching to help integration into UK life.

Refugees and people seeking asylum face the cumulative impact of structural discrimination, experiencing severe adversity back home, on their journey and in the UK, managing changed family relationships, isolation, poverty; asylum status uncertainty, poor housing, and difficulties to accessing health, education and housing services. In addition, they face challenges accessing, negotiating and engaging in therapy due to language barriers and a lack of interpreters. The people that we work with have fled conflict, escaped persecution, or experienced confinement and torture. They may have been exposed to warfare, human trafficking and sexual violence. They arrive in the UK to be housed frequently in poor accommodation often in areas hostile to migrants. FRSP has worked with clients who have experienced all of these things.

FRSP works with both individual adults and families. When working with families there is usually one adult family member who has experienced trauma and harm, and they are the recipient of therapy. In some cases we work with single parents who have lost partners, or where their children are the result of rape and trafficking. Some parents of refugee and asylum seeker backgrounds find it difficult to leave children in the care of others. This can cause a barrier to effective therapeutic intervention. We allow children to be in the therapeutic space and help the parents establish time for themselves. We seek to reduce the parents’ trauma, which has a positive impact on the children.

FRSP has a dedicated staff team with a combined experience of over 50 years in this field. FRSP staff have extensive experience and training in working with people from other cultures, trauma and most importantly, the use of interpreters in therapy. Working with interpreters is integral to our model and they are specially trained in therapeutic settings.

With refugees and people seeking asylum therapeutic interventions can take months. Some clients need the patience and expertise of years. FRSP seeks, where possible, not to set time limitations on the duration of therapy. The balance between psychotherapy, therapeutic activities, and practical support is led by the clients. Our aim is to empower clients to manage their mental health as well as to enable them to gain the confidence to move on with their lives.

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.

FRSP has continued to operate four programmes to support refugees and people seeking asylum in Merseyside and Greater Manchester, UK. Our family friendly and holistic approach to engaging with refugee and people seeking asylum is common to all of our programmes. The balance of therapeutic modalities utilised does, however, vary.

3

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

Seeds of Recovery

Seeds of Recovery delivers a first intervention service with newly arrived people seeking asylum who are not yet dispersed to their long-term accommodation, but are in need of immediate psychological help. We offer this service in Liverpool, at the initial accommodation and, in Wigan, at temporary hotel accommodation. These services have offered clients up to 3 sessions of psychological therapy focusing on the reduction of trauma symptoms utilising techniques such as grounding and psychoeducation.

Grow Your Own Future

Grow Your Own Future has worked with refugees and people seeking asylum in Liverpool for over 20 years. The programme operates on public allotments and also in a secluded and enclosed urban garden in Toxteth with raised beds and wheelchair access - provided generously by the Archdiocese of Liverpool.

Grow Your Own Future uses horticultural settings specifically to counter a clinical setting, as many clients have experienced trauma linked to enclosed and official spaces. The programme is currently supported by philanthropic trusts and foundations including the Henry Smith Charity and Lloyds Bank Foundation.

Working in a horticultural setting supports the healing and growth of clients. It also opens up a backdrop for group working and learning about the UK. It supports clients and therapists in providing a shared understanding of culture and environment in different places. We work with people long term, allowing for and encouraging access to former clients. This provides support in times of change and stress and enhances group work through their involvement in supporting newer families. Each family group that we work with has a dedicated plot of land on either a public allotment or our enclosed private garden. Clients have the autonomy to choose what they grow on their dedicated plot and how they tend to their plants. This autonomy is part of our therapeutic approach. Self-determination can reinforce ties and memories to the places clients have left behind and helps them appreciate more of the British climate and culture they have chosen to be a part of.

Spinning World

Spinning World has been delivering an effective high intensity long term trauma-based service in Ashton, Leigh and Wigan in Greater Manchester for 3 years.

Clients are referred to us when they are experiencing the cognitive, emotional, behavioral and physical symptoms of trauma. We work with people who display symptoms of high and complex trauma that mainstream psychological services cannot offer the time to support. Our engagement lasts between 9 and 18 months. We offer universal access to this service. Referrals come from primary and secondary care, Think Wellbeing, Northwest Boroughs IAPT Service, local homeless and adult services teams, third sector providers as well as individual asylum seekers, family and friends.

During 2021-22 Main grant funds included:

Lloyds Bank Foundation Henry Smith Charity Liverpool City Council –Our Liverpool

Other grant funds included:

Finnis Scott Foundation grant

Other funding is derived through contracts with PC24 (Liverpool) and Greater Manchester Integrated Care and the former Wigan Clinical Commissioning Group.

4

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

The short term and longer term aims and objectives.

In the next financial year 2022-23 FRSP seeks to:

Beyond the year ahead, 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 quantitative 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 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.

In addition to grants and contracted work, we have secured various large and small donations, including the Bread Circle and 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.

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 volume in recent years reflects the successful extension of the service through NHS contracts in other parts of the NW region. Whilst maintaining the person centred/human rights model.

The project has maintained two horticultural sites comprising two adjoining allotments and a therapeutic garden. Extensive work as also been ongoing to make repairs to old planting beds and to improve access to the Newland Therapy Garden. We are still hoping to develop a gardening context to therapy provision in Wigan.

5

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

The short term mental 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 Grow your Own project has delivered weekly long-term therapy sessions with 16 clients (c 690 sessions available pa), supported with horticulture advice and growing. Through our weekly group work we provided 120 support sessions with existing and former clients during the year from 35 families.

For short term crisis counselling, 6 sessions per week (c 288 pa) were available to support any of the people seeking asylum under the care of PC24 who are referred to our service.

With the Wigan Spinning World project we offer weekly long term therapy for up to 24 clients at any one time (c. 966 sessions available pa).

During the year we were commissioned to provide further short term crisis counselling sessions to Afghan refugees in Wigan, a project which has been extended now to include people seeking asylum who are now accommodated in hotels, this sits within our Seeds of Recovery projects. In addition to trauma-focused therapy, individuals and families were supported or sign-posted for help with accessing school places, welfare benefits, understanding the asylum process, understanding UK systems, learning about growing and tending allotments and vegetable gardens.

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.

The growing of fresh vegetables and fruit as part of the horticulture and therapy offer we are supporting good health and healthy eating and have also helped clients understand the importance of reducing food waste.

Training is offered to external health agencies to inform their practice of working with refugees and people seeking asylum and in working with interpreters.

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 mentoring system has also been established to train potential trustees.

6

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

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. Day to day 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, Liverpool, L2 6PG

Financial review

The charity's financial position at the end of the year ended 30 September 2022

The financial position of the charity at 30 September 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for
the general purposes of the charity
Net income/(outgoings)		 2022
£
51,162
73,499
98,859
172,358		 2021
£
62,570
43,783
77,413
121,196

Financial review of the position at the reporting date, 30 September 2022 .

The financial statements are set out on pages 12 to 28.

The Statement of Financial Activities shows net incoming resources for the year of a revenue nature of £51,162 (2021 - £62,570).

The total reserves at the year end stand at £172,358 (2021 - £121,196). Free unrestricted liquid reserves amounted to £73,499 (2021 - £43,783).

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.

7

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

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

Ian 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 :-

8

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2022

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 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 12 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 8 June 2023.

R Buchanan Director and Trustee

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 2022

I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 28 for the year ended 30 September 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st 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 16.

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. I confirm that I am qualified to undertake the examination because I am an authorised member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I 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.

10

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 2022 (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, I do not express an audit opinion on the view given by the financial statements, and in particular, I 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.

I 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, I 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 2022 appears to exceed the sum specified in Section 145(3) of the Act, namely £250,000, and that I 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:-

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.

Ian Walton BA FCA - Independent Examiner

the Institute of Chartered Accountants in England & Wales

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

This report was signed on 8 June 2023

11

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2022

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2022, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2022
£
Income & Endowments from:
Donations & Legacies
A1
39,470
Other trading activities
A3
2,600
Total income
A
42,070
Expenditure on:
Raising funds
B1
173
Charitable activities
B2
12,181
Total expenditure
B
12,354
Net income for the year
29,716
Net income after transfers
A-B-C
29,716
29,716
Reconciliation of funds:-
E
Total funds brought forward
43,783
Total funds carried forward
73,499
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2022
£
249,963
-
249,963
-
228,517
228,517
21,446
21,446
21,446
77,413
98,859		 Current year
Total Funds
2022
£
289,433
2,600
292,033
173
240,698
240,871
51,162
51,162
51,162
121,196
172,358		 Prior Year
Total Funds
2021
£
285,960
480
286,440
173
223,697
223,870
62,570
62,570
62,570
58,626
121,196

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 16 to 28 form an integral part of these accounts.

12

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2022

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

Income & Endowments from:
Donations & Legacies
A1
Other trading activities
A3
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2021
£
4,079
480
4,559
173
197
370
4,189
4,189
4,189
39,594
43,783

 Prior Year
Restricted
Funds
2021
£
281,881
-
281,881
-
223,500
223,500
58,381
58,381
58,381
19,032
77,413		 Prior Year
Total Funds
2021
£
285,960
480
286,440
173
223,697
223,870
62,570
62,570
62,570
58,626
121,196

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 16 to 28 form an integral part of these accounts.

13

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2022

Family Refugee Support Project - Resources applied in the year ended 30 September 2022 towards fixed assets for Charity use:-

towards fixed assets for Charity use:-
Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2022
£
51,162
51,162		 2021
£
62,570
62,570

Movements in revenue funds for the year ended 30 September 2022

Revenue accumulated funds

Unrestricted
Funds
2022
£
Accumulated funds brought forward
43,783
Recognised gains and losses
29,716
Closing revenue funds
73,499
Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
73,499		 Restricted
Funds
2022
£
77,413
21,446
98,859
Restricted
Funds
2022
£
98,859		 Total
Funds
2022
£
121,196
51,162
172,358
Total
Funds
2022
£
172,358		 Last year
Total Funds
2021
£
58,626
62,570
121,196
Last Year
Total Funds
2021
£
121,196

The notes attached on pages 16 to 28 form an integral part of these accounts.

14

Family Refugee Support Project - Balance Sheet as at 30 September 2022

Note
SORP
Ref
2022
2022
2021
2021
£
£
£
£
Current assets
B
Debtors
11
B2
11,640
11,103
Cash at bank and in hand
B4
179,409
144,693
Total current assets
191,049
155,796
Creditors: amounts falling due within
one year
12
C1
(18,691)
(34,600)
Net current assets
172,358
121,196
The total net assets of the charity
172,358
121,196
Restricted funds
Restricted Revenue Funds
17
D2
98,859
77,413
98,859
77,413
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
73,499
43,783
73,499
43,783
Total charity funds
172,358
121,196
The total net assets of the charity are funded by the funds of the charity, as follows:-		 Note
SORP
Ref
2022
2022
2021
2021
£
£
£
£
Current assets
B
Debtors
11
B2
11,640
11,103
Cash at bank and in hand
B4
179,409
144,693
Total current assets
191,049
155,796
Creditors: amounts falling due within
one year
12
C1
(18,691)
(34,600)
Net current assets
172,358
121,196
The total net assets of the charity
172,358
121,196
Restricted funds
Restricted Revenue Funds
17
D2
98,859
77,413
98,859
77,413
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
73,499
43,783
73,499
43,783
Total charity funds
172,358
121,196
The total net assets of the charity are funded by the funds of the charity, as follows:-		 Note
SORP
Ref
2022
2022
2021
2021
£
£
£
£
Current assets
B
Debtors
11
B2
11,640
11,103
Cash at bank and in hand
B4
179,409
144,693
Total current assets
191,049
155,796
Creditors: amounts falling due within
one year
12
C1
(18,691)
(34,600)
Net current assets
172,358
121,196
The total net assets of the charity
172,358
121,196
Restricted funds
Restricted Revenue Funds
17
D2
98,859
77,413
98,859
77,413
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
73,499
43,783
73,499
43,783
Total charity funds
172,358
121,196
The total net assets of the charity are funded by the funds of the charity, as follows:-
121,196
77,413
43,783
43,783
121,196

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 11.

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.

R Buchanan

Trustee Approved by the board of trustees on 8 June 2023

The notes attached on pages 16 to 28 form an integral part of these accounts.

15

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

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 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 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.

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.

16

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

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.

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.

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.

17

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

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

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

5
Net (deficit)/surplus before tax in the financial year
2022
£
The net surplus before tax in the financial year is stated after charging:-
Pension costs
10,687
6
Staff costs and emoluments
Salary costs
2022
£
Gross Salaries excluding trustees and key management personnel
151,750
Employer's National Insurance for all staff
7,808
Employer's operating costs of defined contribution pension schemes
10,687
Total salaries, wages and related costs
170,245
Numbers of full time employees or full time equivalents
2022
The average number of total staff employed in the year was
8
The average number of part time staff employed in the year was
8
The estimated full time equivalent number of all staff employed in the year was
4
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
4
The estimated full time equivalent number of all staff employed as above
4		 2022
£
10,687		 2021
£
9,839
2022
£
151,750
7,808
10,687		 2021
£
133,720
5,796
9,839
170,245 149,355
2022
8		 2021
8
8
4
4
4 4

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 creditors and debtors.

18

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

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

Current Year
Lloyds Bank Foundation
Liverpool City Council - Our Liverpool grant
Henry Smith Charity
Total
These deferrals are included in creditors
Prior Year
Sundry items under £1000
Lloyds Bank Foundation
National Lottery - Coronavirus Community Support Fund
Liverpool City Council - Our Liverpool grant
Henry Smith Charity
Total
These deferrals are included in creditors		 Opening
Deferrals
£
12,427
1,500
15,000		 Released
from prior
years
£
(12,427)
(1,500)
(15,000)		 Received
less released
in year
£
-
-
15,000		 Deferred
at year end
£
-
-
15,000
28,927 (28,927) 15,000 15,000
Opening
Deferrals
£
500
16,657
1,500
2,960
-		 Released
from prior
years
£
(500)
(16,657)
(1,500)
(2,960)
-		 2022
£
15,000		 2021
£
28,927
Received
less released
in year
£
12,427
1,500
-
15,000		 Deferred
at year end
£
-
12,427
1,500
-
15,000
21,617 (21,617) 28,927 28,927
2021
£
28,927		 2020
£
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 .

19

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

10 Tangible fixed assets

Current Year
Cost
At 1 October 2021
At 30 September 2022
Depreciation
At 1 October 2021
At 30 September 2022
Net book value
At 30 September 2022
Prior Year
Cost
1 October 2020
30 September 2021
Depreciation
1 October 2020
30 September 2021
Net book value
30 September 2021
30 September 2020
All assets are used for direct charitable purposes.
11 Debtors
Prepayments and accrued income
Other debtors
12 Creditors: amounts falling due within one year
Accruals
Deferred Income - Restricted funds
PAYE, NIC VAT and other taxes
Other creditors		 Plant &
Machinery
£
13,666		 Total
£
13,666
13,666 13,666
13,666 13,666
13,666 13,666
- -
Plant &
Machinery
£
13,666		 Total
£
13,666
13,666 13,666
13,666 13,666
13,666 13,666
- -
- -
2022
£
11,610
30		 2021
£
11,103
-
11,640 11,103
2022
£
825
15,000
2,866
-		 2021
£
825
28,927
3,942
906
18,691 34,600

20

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

Notes to the Accounts for the year ended 30 September 2022
13 Financial commitments under operating leases
Operating leases which expire:
within one year
14 Income and Expenditure account summary
At 1 October 2021
Surplus after tax for the year
At 30 September 2022
At the year end the charity had annual commitments under non-cancellable operating
leases as set out below:		 2022
£
2,037		 2021
£
1,733
2022
£
121,196
51,162		 2021
£
58,626
62,570
172,358 121,196

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

At 30 September 2022
Current Assets
Current Liabilities
At 1 October 2021
Current Assets
Current Liabilities		 Unrestricted
funds
£
73,499
-		 Designated
funds
£
-		 Restricted
funds
£
117,550
(18,691)		 Total
Funds
£
191,049
(18,691)
73,499 - 98,859 172,358
Unrestricted
funds
£
43,783
-		 Designated
funds
£
-
-		 Restricted
funds
£
112,013
(34,600)		 Total
Funds
£
155,796
(34,600)
43,783 - 77,413 121,196

21

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2022

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Restricted Revenue Funds
Total restricted funds
Total charity funds		 Funds brought
forward from
2021
£
43,783		 Movement in
funds in 2022
See Note 18
£
29,716		 £
-
Transfers
between
funds in 2022		 Funds carried
forward to
2023
£
73,499
43,783 29,716 - 73,499
77,413 21,446 - 98,859
77,413 21,446 - 98,859
121,196 51,162 - 172,358

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Restricted Revenue Funds		 Income
2022
£
42,070		 Expenditure
2022
£
(12,354)		 Other
Gains &
Losses
2022
£
-		 Movement
in funds
2022
£
29,716
249,963 (228,517) - 21,446

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:-

Restricted Revenue Funds

These funds comprise monies held to fund the main activities of the 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 2022 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
Unrestricted
Funds
2022
£
Donations and gifts from individuals
2,694
503
11,273
Total donations and gifts from individuals
14,470
All the donations and gifts in the prior year were unrestricted.
Current year
Unrestricted
Funds
2022
£
-
-
-
-
-
-
Refunds from HMRC on gift aided donations
Small donations individually less than £1000
Total public sector revenue grants
Wigan Clinical Commissioning
Group/Greater Manchester Integrated Care
National Lottery Community Fund
Revenue grants from government and
public bodies
Merseyside Recycling and Waste Authority
(MRWA) and Veolia Community Fund 2020-
Liverpool City Council - Our Liverpool grant
National Lottery Coronavirus Community
Bread Circle		 Current year
Unrestricted
Funds
2022
£
2,694
503
11,273		 Current year
Restricted
Funds
2022
£
-
-
-
-
Current year
Restricted
Funds
2022
£
163,424
-
4,500
-
-
167,924		 Current year
Total Funds
2022
£
2,694
503
11,273
14,470
Current year
Total Funds
2022
£
163,424
-
4,500
-
-
167,924		 Prior Year
Total Funds
2021
£
4,079
-
-
14,470 4,079
Prior Year
Total Funds
2021
£
132,876
50,750
6,000
2,960
500
- 193,086

23

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

Revenue grants from government and public bodies - Prior Year analysis

Prior Year
Prior Year
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
Prior year
Total Donations, Grants and
Legacies
A1
Total private sector revenue grants
Primary Care 24
Revenue grants and donations from non
public bodies
Barrow Cadbury Trust
Henry Smith Charity
Revenue grants and donations from non public bodies
Lloyds Bank Foundation
Other grants individually less than £5,000		 Prior Year
Unrestricted
Funds
2021
£
-		 Prior Year
Unrestricted
Funds
2021
£
-		 Prior Year
Total Funds
2021
£
193,086
Current year
Total Funds
2022
£
-
37,427
60,000
7,612
2,000
107,039
Prior Year
Total Funds
2021
£
88,795		 Prior Year
Total Funds
2021
£
32,450
29,095
15,000
10,150
2,100
Current year
Unrestricted
Funds
2022
£
-
25,000
-
-
-
25,000 88,795
39,470 249,963
Restricted
Funds
2021
£
281,881		 289,433
Prior Year
Total Funds
2021
£
285,960		 285,960
Unrestricted
Funds
2021
£
4,079

24

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

22 Income from other, non charitable, trading activities

Total from other activities
A3
Income from fundraising events		 Current year
Unrestricted
Funds
2022
£
2,600		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
2,600
2,600		 Prior Year
Total Funds
2021
£
480
2,600 480

All the income in the prior year was unrestricted.

23 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Other support costs
Defined contribution pension costs -
charitable activities
Interpreting services
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Clinical supervision costs
Client access/travel
Horticultural expenses		 Current year
Unrestricted
Funds
2022
£
7,240
-
333
-
-
979
-
2,934		 Current year
Restricted
Funds
2022
£
144,510
7,808
10,354
25,401
2,940
559
5,881
4,320
201,773		 Current year
Total Funds
2022
£
151,750
7,808
10,687
25,401
2,940
1,538
5,881
7,254
213,259		 Prior Year
Total Funds
2021
£
133,720
5,796
9,839
25,095
3,745
4,150
3,308
11,035
11,486 196,688

25

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
21
133,699
-
5,796
-
9,839
-
25,095
-
3,745
-
4,150
-
3,308
176
10,859
Total direct spending
B2a
197
196,491
24
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
Employee costs not included in direct costs
-
1,490
Premises Expenses
-
10,459
Administrative overheads
-
1,329
-
260
-
1,289
Professional fees paid to advisors other than the auditor or examiner
-
1,260
600
9,817
Financial costs
95
-
Support costs before reallocation
695
25,904
Total support costs - Current Year
695
25,904
The basis of allocation of costs between activities is described under accounting policies
Bank charges
Accountancy fees other than
examination or audit fees
Clinical supervision costs
Other support costs
Employers' NI - Charitable activities
Defined contribution pension costs -
charitable activities
Stationery and printing
Rent payable under operating leases
Client access/travel
Gross wages and salaries - charitable
activities
Horticultural expenses
Interpreting services
Support costs for charitable activities
Training and welfare - staff
Liabilty and contents insurance
Telephone, fax and internet
Other legal and professional		 Prior Year
Total Funds
2021
£
133,720
5,796
9,839
25,095
3,745
4,150
3,308
11,035
196,688
Current year
Total Funds
2022
£
1,490
10,459
1,329
260
1,289
1,260
10,417
95		 Prior Year
Total Funds
2021
£
3,960
7,599
1,912
1,190
1,261
1,069
9,218
-
26,599
26,599		 26,209
26,209

26

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

Prior Year
Employee costs not included in direct costs
Training and welfare - staff
Premises Expenses
Rent payable under operating leases
Administrative overheads
Telephone, fax and internet
Stationery and printing
Liabilty and contents insurance
Other legal and professional
Total support costs - Prior Year
Support costs before reallocation
Accountancy fees other than
examination or audit fees
Professional fees paid to advisors		 Prior Year
Unrestricted
Funds
2021
£
-
-
-
-
-
-
-		 Prior Year
Restricted
Funds
2021
£
3,960
7,599
1,912
1,190
1,261
1,069
9,218
26,209
26,209		 Prior Year
Total Funds
2021
£
3,960
7,599
1,912
1,190
1,261
1,069
9,218
- 26,209
26,209
-

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

25 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
Prior Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2022
£
-		 Current year
Restricted
Funds
2022
£
840
840
Prior Year
Restricted
Funds
2021
£
800
800		 Current year
Total Funds
2022
£
840
840
Prior Year
Total Funds
2021
£
800
800		 Prior Year
Total Funds
2021
£
800
- 800
Prior Year
Unrestricted
Funds
2021
£
-
-

27

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

26 Total Charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2022
£
11,486
695
-		 Current year
Restricted
Funds
2022
£
201,773
25,904
840
228,517
Prior Year
Restricted
Funds
2021
£
196,491
26,209
800		 Current year
Total Funds
2022
£
213,259
26,599
840
240,698
Prior Year
Total Funds
2021
£
196,688
26,209
800		 Prior Year
Total Funds
2021
£
196,688
26,209
800
12,181 223,697
Prior Year
Unrestricted
Funds
2021
£
197
-
-
197 223,500 223,697

27 Expenditure on raising funds and costs of investment management

Current Year
Fundraising trading costs
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2022
£
173		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
173
173
173 173
173

All the expenditure in the prior year was unrestricted.

28