Company Registration Number- 04644258 The Charity Registration Number is 1098825 Family Refugee Support Project Report and Accounts 30 September 2023 tGfflily Eefu9ee
Famlly Refugee Support Project Report and accounts for Ihe year endè(130 S8ptember 2023 Contents Page Charlty Infoimation Trustees. Annual Rgport Slatoment of dlreciors, re$ponslbilities Indep8ndenl Examlnor's Rèport Funds Slalements,.. Statement ol Financial Acts-vilies Statèment of Financial Activities- Prior Year statement Movèments in lunds Revenue Funds Income and Expenditure account Summary ol funds 14 16 18 16 18 Balance sheet Notes lo the accounts 19 20
Famlly Refugee Support Project Company Registration Number- 04644258 Trustees. Annual Report for Ihe year ended 30 Seplember 2023 The Trustees present their Report and Accounts lor the year ended 30 September 2023, which also comprises the Directors, Report requlred by the Companies Act 2006. R8lerence and administrative details The Charity name. The leg name ol Ihe charity is.'- Family Refugee Support Project. The charlty's areas of operatlon and UK charitable registrntlon. The charity is registered in England & Wales with the Charity Commission in England & Wales ICCEWI with charity nurnber 1098825. The charity doos not operate in any overseas jurisdictions. Legal structure of the charlty The charity is consliluted as a company limited by guarantee, registered under the Companies Acts. The governing document ol the charity is the IAemorandum and Arb¢les of Association establishing the company under company legislation. There are no restrictions in the governing do¢umenls on the operation ol the Charily or on its investment powers other than those imposed by Charity Law. By operation ol law, all Iruslees are directors under the Companies Act 2006 and all directors are trustees ijnder Charities legislation and have responsibllltles, as such. under both company and charity legislation. The trustees are all individuals. The prlnoipal operatlng address, telephone number, email and web addresses of the charity are:. Toxlelh Town Hall 15 High Park Street, Liverpool Merseyside, L8 8DX Telephone." 0151 728 9340 Email Address.. info@frsp.org.uk Website.. www.Irsp.org.uk The registered ollice ol the charity for Companies Act purposes is the same as the oporaling address shown above.
Famlly Refugee Support Project Company Registration Number- 04644258 Trustees, Annual Report for the year ended 30 September 2023 The Trustees in office on the dat6 thè roport was approved were:. R Buchanan K O Chung EPFell D Gordon K Jonason H McKendrick E Ross R L Waugh The lollowlng persons served as TNstees durlng the year ended 30 September 2023 :. The t¥ustees who served as a Iruslee in the reporting period. and. il applicable. their dalgs of appointmonl or resignaty'on during the year were'.- Name Appolnted Resigned/Retlred R Buchanan KO Chung EPFell D Gordon K Jonason H ThAcKendrick J S Nelki R L Waugh 17 November 2022 24 January 2023 All lh& trustees are also members ol the charity. Objeds and activities of Ihe eharlty The purposes of the charity as set out in its governlng document. The objects of the charity are the preserv81ion and protection of the mental health ol refugees and asylum seekers in Merseyside who ar8 sulf8ring the effects of ex¢1$ and p&r$ecuty'on, in particular, allhoLJgh not exclusively, through the therapeutic use ol horlicullure.
Family Relugee Support Project Company Registration Number- 04644258 Trustees, Annual Reporl tor the year ended 30 September 2023 The main activities und8rtak8n in relation to those purposes during Ihe year. The Family Refugee Support Project IFRSPI is a registered charity that has been providing long- term trauma psycholheiapy lo refugees and people seeking asOum in North Wesl England for over 20 years. The therapy is prowded in a holistic way lo so that the wider needs ol our clients are mel. Practical support is provided alongslde mor& conventional therapy includino signposting, information sessions to help integration into UK life. Refugees and people seeking asylum may lace the cumulative impact ol structural discrimination. experiencing severe adversity back home. on their journey and in the UK, managing changed family relationships, isolation, povety., asylum slalus uncertainty, poor housing, and dillicullies lo accessing health, education and housing services. In addition, Ihey lace challeng&s accessing, negotiating and engaging in therapy due lo language barriers and a lack ol inlerpre18rs. The people th81 we Work with have fled conflict, escaped persecution. or experienced conlinsmenl and torture. They may have been exposed lo warfare, human Irallicking alld 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 ol these things. FRSP works with both individual adults and families. When working with lawilies there is usudly one adult family member who has experienced trauma and harm, and they are the recipient ol therapy. In some cases we work with single parents who have lost partners, or where their children are the resutt ol rape and Irallicking. Some parents ol refugee and asOum seeker backgrounds lind it ditticult to leave children in the care ol others. This can cause a barrier lo elleclive therapeutic inleNenlion. We allow children lo be in the therapeutic spa¢9 and help the parents establish lime lor themsefves. We seek lo reduce the parents, trauma. which has a posllive irnpacl on the children. FRSP has a dedicated and experienced stall team. FRSP slalf have extensive experience and training in working with pèople Irorn olher cullures, trauma and most imporlanlly. Ihg us8 01 interprelars in therapy. Working wilh interpreters is Integral lo our model and they are specially trained in Iherapeulic sellings. With relugees and people seeking aSuM therapeutic inlervenlions can take months. Some clients need the patience and expertlse ol years. FRSP seeks, where possible, not to set lime limilalions on the dijralion ol Iharapy. The balance betwean psyoholherapy. therapeutic activities, and practical support is led by the clients. Our aim is lo empower clients lo manage their mental health as well as lo enable them to gain the conlidenca lo move on with their lives.
Family Refugee Support Project Company Regislration Number- 04644258 Truslees. Annual Report for the year ended 30 September 2023 The main activities undertskèn during the year to further the charity's purpose for the public benefit. The Iruslees have had regard lo the Charity Commission's guidance on public ben&frt in managing the activities ol ihe charity. FRSP has continued lo operate four programmes lo support refugees and people seeking a$M in MersByside and Greater Manchester, UK. Our holistic approach to engaging th refugee and people seeking asylum is common to all ol our programmes. FRSP were approached to increase its capacty ol ils 'Seeds ol recovery work, operating in 2 hotels in th$ Wigan area (Funded in addilion lo our spinning wtsrld work by Greater Manchester IC81. The balance ol therapeutic modalities ulilised does, hc•wever, vary. Seeds tsf Recovery Seeds of Recovery delivers a first intervention service with newly arrived people seeking asylum who are not yet dispersed lo their long-lemi accommodation, bul are in need ol immediate psychological help. W8 tsffer this service in Liverpool. al the initial accommodation and, in Wigan, at lernporary hotel ac¢ommodation. These seNi¢es have c>llered clients LIP lo 3 sessions of psycho- logical therapy focusing on the reduction ol trauma symptoms ulilising Ipchniques such as ground- ing and psychoeducation Grow Your Own Future Grow Your Own Future has worked with refugees and peopl& seeking asylum in Liverpool lor over 20 years. The programme operates on public allotments and also in a se¢lud8d and enclosed urban garden in Toxleth with raisèd beds and wheelchair access - provided generously by the Archdiocese ol Liverpool. Grow Your Own Fulure uses horticultural settings specifically lo counter a clinlcal setting, as many clients have expeTienceLf trauma linked lo enclosed and official spaces. Working in a horticultural setting supports the healing and growth of clients. It also opens up a backdrop lor group working and learning about Ihe UK. 11 supports clients and therapists in providing a shared understanding ol culture and environmenf in dilferent places. We WO with people long term, allowing lor and encouraging access lo lorfner clients. This provides support in limes DI change and stress and enhances group work through their involvement in SLJPPtsrtino newer families. Each family group that we work with has a dedicated plot ol land on trilher a public allotment or our enclosed private garden. Clients hav8 the autonomy to choose what they grow on their dedicated plot and how they lend lo their plants. This autonomy is part of our Iherapeulic approach. Sell-determination can reinforce Iles and memories to the places clients have left behind and helps th8m appr8ciale more ol thg 8rilish climate and cutture they have becorne part ol.
Family Refugee Support Project Company Registration Number - 04644258 Trustees, Annual Report for the year ended 30 September 2023 FRSP Splnning World Spinning bvorld has been delivering an effective high inlensily long term Irauma-based service lor adults in Ashton, Leigh and Wigan in Greater Manchester since July 2020. Clients are referred lo us wh8n they are experiencing the cognitive. emotional. behavioral and physical symptoms ol trauma. We work with people who display symptoms ol high and complex trauma that mainstream psychological services cannot oller the lime lo support. Our engagement lasls between 9 and 18 months. Flelerrals come from primary and secondary care, Think Wellbeing, Northwest Borc>ughs talking therapies services, local homeless and adutt services teams, third sector providers as well as individual asylum seekers, family and friends. Forests of Tomorrow Forests of Tomorrow programme trains professiona15 and students and those who Work with a refugee or a person seeking asylum. The programme consists ol a seri8s of hall day and lull day Continuing Professional Development sessions ID enhance professional kn0edge/underSlaNdln9 tsl the asOum prDCeSS and how lo work better with inlerprelers. We plant a seed today lor a loresl ol tomorrow. During 2022-23 Main grant funds Included: Uoyds Bank FoLJndalion Henry Smith ChaTrfLy Olher grant lunds included: Finnis Scott Foundation Albert Hunt Trust Other lundingllncome Derived through contracts with PC24 (Liverpooll,. Greater Manchester Inlegraled Care and Merseycare (Training). The short term and longer term aims and objectives. In the next financial year 2023-24 FRSP seeks to.. Continue ID provide long lerrn therapy and horticullura lo refugees and people seekino asylum in Liverpool settings. Develop a gardening aspect lo the long lerm therapy offer in the Wigan area. Continue to deliver short term crisis therapy lor newly arrived people seeking asylum in verpool under the care of PC24. Continue lo work wlh volunteer and train&& counsellors. Source new funding for the onward developmeni ol the FRSP Grow Your Own Projeci. Be prepared to oller new Iherap¢ulic contract work and delivery ol training. Beyond the year ahead, FRSP seeks lo.. Continue lo develop a fundraising strategy. exploring dillereni sources ol funding to maintain and sustain the project model into the lulure.
Family Refugee Support Projecl Company Registration Number- 04644258 Trustees. Annual Report for the year ended 30 Seplember 2023 Grow Your Own Future Over the next 3 years.. Weekly psychotherapy sessions in an open yel shettered space, with an inleipreler and psychotherapist experienced in Irans-cullijral trauma work. Weekly gardenlallolmenl sessions with a horticullurisl experienced in person-cenlr8d working with refugees and asylum seekers, enabling positive family int8raclion. Appointments wth skilled and experienced staff prowding advic8, information and support. And will.. Create a pod off ice space. Access electricity Llutside of the solar powèr bank. Purchase or secure the long-tarm Igase of Newlands Garden from the Archdiocese ol verpool. Enhance the client experience by providing specific small support 8lemenls including.. o Days out lor clients., A client emergency support fund,. Seasonal gifts for the children ol clients. Spinning World. Seeds of Discovery and Forests ol Tomorrow Over the next 3 years, with the supwrt ol Ihe ICBS lo.. Oeliver, wher& practical, all services in an outdoor setting. Increase services that are horticullurally based. Operale as a long- lerw trauma specialist service lor reluge&s and asylum seekers. Creatg a new olliceltherapy space in Wigan. Expand the Spinning Worfd therapeutic model lo the Liverpool City Flegion. Grow Forests ol Tomorrow training d61ivery. How the charity monitors Its success durlng the year FRSP monitc>rs access lo all aspects ol the service, and ¢ollecls and collales qualilalive and quanlilalive data to report on a¢livilies to inlorrn procedures, policies and report lo lunders. Commissioned work is also monitored through the NHS Improving Access lo Psychological Therapies IIAPTUSI monitoring and rnanagemenl system. Success is also measurgd through client feedback and dala agansl the planned acbvilies and aims. Resources used in the actlvltles undartaken during the year. The charity has used mainstream grants 8nd contracts awarded for the activities during the year. including payment ol stall. inlerpreling and professional lees and. client acce5s/travel expenses and general project delivery budgets. The project'5 allolmenls and garden have supported the work with refugee ané asylum seekirYJ familias in the garden therapy rooms as well as outside. In addition to grants and contracted work, we have secured various donations through sales of plants, crafts, jams and honey and through online fundraising activities and. promoted the WC*rk of Ihe project in the local community.
Family Refugee Support Project Company Registration Number- 04644258 Trustees, Annual Report lor the year ended 30 September 2023 The contrlbutlon ol volunteers during the year. The Trustees are gralelul for the work done by the slx volunteers who give up their lime tc) support the fundraising ol the charity, as well as providing help with counselling and with garden maintenance. The maln achievements and performance of the charity during the year. The Charity has continued lo provide support lo refugee and asylum seeklng adults and parents through both short term crisis counselling and longer term therapy. The increase in volLJme in recent years reflects the successful extension ol the service through NHS contracts in other parts of the NW regign, whilst maintaining the person cenlredlhuman rights model. The project has maintained Iwo horli¢ullural 511es comprising two adjoining allolmenls and a Iherapeulic garden. Exlsnsiva work as also been ongoing to make repairs lo old planting beds and lo improve acc8ss to the Newland Therapy Garden. We are slill hoping to develop a gardening context lo therapy provision in Wigan. The short term rnenlal health crisis work enables us lo addloallY Dller clients referrals to other support servicgs whilst they await hDusing in dispersal accommodation. FFISP is also active in Liverpool's Refugee and Asylum Seeker nglworks, lor instance co-chairing Liverpool Council's 'Our Liverpool, Access to Education subgroup. Our networks provide slrong links with many Liverpool organisklions that facilitate referrals and access lo other services that can support families using our project. In 2022-23 FRSP were approached io deliver training lo all psychological Iherapisls in Liverpool. So lar we have trained over 100 therapists. FRSP have made themselves available lo all psychological praclilioners in Liverpool and Greal?r Manchester who may need guidance when working with a RelLJgEe or Asylum Seeker. We have become a valLJable service for local NHS providers who wish to not only reter to us bul also ask our advice on SLJbjecls such as interpreters, ¢uttural barriers, general sign posting a5 well as asking about local policy and govemmenlal changes Ihal are due lo affect the client group such as deportations and the Rwanda bill. The dlfference the charity's performance during the year has made to the beneficiaries of the charity. Belween 2003 and 2020 FRSP ran a single therapeutic service that delivered therapy lo between 25-35 people per year in family units in Liverpool. Since 2020 FRSP increased ils therawulic services to inGlude NHS coniracted work lor both short term and long-tarm therapeutic inlervenb'ons.. FRSP now delwers both short term and long-lerm Interventions in Liverpool and Wigan. FRSP currently offers 56 sessions ol therapy per week. In 2022-23 a lolal of 2484 therapy sessions were offered lo clients. Between 2020-2023, a total 011059 individuals have received either training Dr direct Ihtrrapy. Across the ditterenl funded elements ot our work. FRSP Grow Your Chvn projert has delivered weekly long-term therapy strssions with 24 ¢lienls1736 sessions available pal, supported with horticulture advice and growing. Through our we$kly group work we provided support sessions wilh existing and former elients during the y6ar.
Family Rotugee Support Proloct Company Registration Number- 04644258 Trustees. Annual Report for the year ended 30 September 2023 For short term crisis counselling, 6 sessions per week1312 pal were available lo support any of the people seeking asylum under the care ol PC24 who are relarred lo our seNice. With the Spinning World project we offer weekly long-lerm therapy lor up lo 24 cliènts al any one time11104 sessions available pal. During the year, we were commissioned lo p¥ovide further shorl-lerm crisis counselling sessions to pwple seeking asylum in Wigan hotels. a project which was extended duiing the year. In addition lo Irauma-locused therapy, individuals and families were supported or sign*osled lor help with accessing schoc>l places, welfare benefits, understanding the aSM process, understanding UK systems, leaming about growing and tending allolmenls and vegetable gardens. The degree to whlch the achlevements and performance during the year have beneflted wider society. FRSP has supported the mental health and wellbeing Of vulnerable refugee and asylum seeking individua15 and lamilies in a number ol kéy areas. FRSP has had the means and the time to listen lo clients and lake note ol their issues including health, education, housing and thè asylum process. This information is then used to enable access to seNices in a more timely way than would have been possible otherwise, saving resources as well as ensuring a better resijll lor clients and reduces impact on slalulory services. With the growing ol fresh vegelabl&s and fruit as part of the horticulture and therapy oller we are supporting good health and heahhy ealino and have also helped clients understand the importance ol reducing food waste. Training is ollered to ext8rnal health agencies lo inloim their practice ol working with interpreters. FRSP is an active and engaged participant in Liverpool's large and dynamic refugee and asylum seoker networks. The Directorlsenior Therapist attends regular meetings ol the Refugee and AsuM Seeker Liverpool Network. He is also the co-chair ol Liverpool Council's 'Our Liverpool, Acc&ss lo Education subgroup which locuses on access to schooling for children ol refugees and asylurn seekers. FRPS'S partner organisalions refer where appropriate their clients onto FRSP programmes. FRSP also trains and supervises staff from the NHS and other public agencies across Liverpool and Greater KQanch8sler lo help them understand the asylum system and working with Cowplex trauma. FRSP also engage where appropriate wilh nalional networks. The chair is a trustee ol Asylum Matters. FRSP has over many years buitt a community ol 'clienr alumni" ol Grow Your Own Futu. Working in a hortlGultural selling and open gardens mean that clients can Slay on Ic>r longer than their allocated hour ol forma therapy. In the horlicullural spaces, they are encouragéd lo speak with staff or clients who are in the garden Iwilh the shared understanding that all mallers discussed are in the context ol client conlidenllalityl. Grow Your Own Future has also operated a Tuesday Group. The Tuesday Group is open to any client who is currently wth FRSP or has been with FRSP in th& past. Some families hav8 rernained engaged lor over 20 years.
Family Retugee Support Prolecl Cornpany Registration NumbeK- 04644258 Trustees. Annual Reporl for the year ended 30 September 2023 Grow Your Own Future holds two events per year for the wider community in the Newland Garden. A large family barbecue is hold in the springlsummertSme. A Christmas event provides an opportunity to share food around the lire pils. Farnilies who may not attend the Tkjesday Groijp every week may attend these events. They give our clients ¢onlidtrnce lo meet local People and feel part ol a community. Structures governance and management ol the charity The methods used to recruit and appolnt new Charity trustees. The trustees are appoinled by members ot the company al the AGM or al other opportunities during the year. Every issue is decidtsd by a simple majority ol vot85 al meetings ol the Irusl8es. Trustees are recruited by circulating details lo relevant organisations lo elicit interest as wèll as from professional contacts of existing trustees ancs in line with the Safeguarding policy. How the charity makes decisions and how decisions are delegated. The overall slralegy ol the company is led by the Board ol Trustees, supported by the Projocl Director and s1211 team. Day to day management decisions are delegated lo the Project Director. All policy decisions are approved by trustees. All funding bids and agreernents musl be passed by trustees. Several sub-gioups with specific responsibilities are in place, whose recommendations are brought to the whole board. FRSP has a very active and engaged Board of Trustees. The Trustees include prolsssionals with exporience in governance, public policy, mental health, public health. psychotherapy, educaii'on, ¢ampaigning, finance and evaluation. The Board ol TrLJslees now meets quarterly with committee meetings held in-belween. The Commillees are.. HR and Safeguarding. Finance, Risk and Development. Terms ol reference lor each Committee are reviewed annually. The recruilmerrt ol new board members is on-going.
Family Refugee Support Project Company Reglstralion Number- 04644258 Truslees, Annual Report tor Ihe year ended 30 Sepiember 2023 The Board ol Truslegs have a robust system of internal control. Chair ol Trustees line manages the Direclorlsenior Th&rapist. Meetings are held monthly. . The Director and OfliGe Manager meet on a rnonthly basis lo reiiew the budget and cash flow. The Direclorl Senior Therapist reports in writing lo each meeting ol the Board ol Trustees on recent activity. Helshe attends all meetings ol th8 Board ol Trustees. * Thè Office Manager submits all expenditure over £SOO lo membgrs ol the Board ol Trustees lor approval. The Director approves all spending under £500. . The Office Manager prepares management a¢¢oun15 lor each meeting ol th8 Board ol Truslses. Shelhe attends by invitation meetings ol the Board ol Trustègs. The Oirectorl Senior therapist attends each meeting ol the Commitlees ol the Board tsf Trusless. The Chair ol each Committee reports to each meeting ol the Board ol Trusle&s. The Office Manager prepares the annual budget in association with the Treasurer. This is signed off by the Finance, Flisk and Devglopment Committee before being presenled to the Board ol Trustees. 4 The Board ol Trustees review and apprrjve exlernally-&xamined annual accounts prior to approval and accounts sent lo Companies House and the Charities, Commission. The Chief Executlve Officer and other senior management personnel to whom day to day.m8nagement Is delegated The Chief Executive Off icer is JPH Ward. Bankers HSBC, 99-101 Lord Sireel, Liverpool, L2 6PG Flnancial review The charitys financial positlon at the end of the year ended 30 September2023 The linanGial position ol the charity al 30 September 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be SLtmmarised as follows:. 2023 2022 Net Ineomel{oulgoingg1 44,309 51,162 Unreslricled Revenue Funds availa1e lor the general purposes ol the charity Reslrbcled Revenue Funds 108,566 73,499 108,101 98.859 Total Funds 216,667 172,358
Famlly Refugee Support Project Company Registration Number- 04644258 Trustees. Annual Report for the year ended 30 September 2023 Fin8nclal revlew of the posltion at the reporting date, 30 September 2023. The financial slalemenls are sel OLrt on pages 16 10 32. The Statement ol Financial Activities shows nel incoming resources lor the year ol a revenue nature 01 £44,30912022 - £51,162). The total reserves at the year end sland al £216.66712022- £172.3581. Free unreslri¢led liquid reserves amountgd to £108,56612022 - £73,499). The trustees have continued to scrulinise expenditure and control costs to ensure that funds ar used lor the boneliciaries ol the charity. The funds held by the charity will be lully ulilised within the next year. The truslees consider the financial performance by the charity during the year to have been salislaclory. Policies on reseThes. FRSP Trustees understand the importance ol maintaining a levgl of unreslricied reserves to support the charity's resllience planning and suslainabilily. Reserves grow in small steps each year through fundraising events, income generalic5n and donations. The level of rèserves is monitored &ach year lo ensur& that the charity can provide an inlerirn working capital that protects the continuity ol the charitys work or cover unforesegn expenditure costs Iredundan¢y,' professional leesladvice.. delayed funding or discontinuation ol lundingl. In general, the aim is lo build and sustain an equivalent of 3 months running costs lo ensure liabilities ar8 covered. Trustees are mindful, that the level o* reserves should not be excessive, nor insullicienl lo meel statutory obligations. Availablllty and adequacy of assets ol each of the funds The board ol trustees is satisfied that th8 charivs assets in each fund are available and adequate lo lullil ils obligations in respect ol each fund. Details of The Independent Examiner lan Walton BA FCA Fellow of the Institute Df Chartered Accountants in England & Wales 17 Lancaster Drive Wicar's Crrjss Chester Cheshire CH3 5JW
Family Refugee Support Prolect Company Registration Number - 04644258 Trustees, Annual Report for Ihe year ended 30 Seplember 2023 Statement ol the Directors'trrustees. Responsibilities The charills Iruslees are rssponsible Ic*r the preparation of the accounts in accordance with the terms ol the Companies Act 2006, the Charilies Act 2011 and the Charities (Accounts and Reports) R&gulalions 2008 In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial slalements lor each financial year which give a true and lair view ol the state ol affairs ot the charily as at the end ol the linanclal year and of the surplus or deficit ol the charity. In preparing those financial stat8ments the Board is required lo lo prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. select suitabl& accounting policies and apply thèm consislenlly., make judgements and estimates that are reasonable and prLJdenl', prepare the financial slalemellls on the going concern basis unless il is inappropriate lo presume Ihal the charity wll eonlinue in business., slate whether applicable accounting standards and statements ol recommended practice have been followed, subject to any material departures disclosed and explained In the financial stalemenls., The law requires that the trustees musl not approve the accounts unless they are satisfied that they give a true and lair view ot the state ol affairs of the charity and of the surplus or deficit ol the charity lor the year. The Trustees are also responsible lor maintaining adequate aOuntIng records whlch discltsse with reasonable accuracy al any limtr the financial position ol the charity and which are suflicient to show and explain the charills transactions and enable Ihem lo ensure that the financial statements comply with the Companies Act 2006 and Cornply with regulations made under the Charities Act. They ar& also responsible for safeguarding the assets ol the charity and hence lor taking reasonable steps lor the prevention and detection ol fraud and other lryegularities. The Trustees are also responsible lor the contents ol the Trustees, report, and the statutory responsibility ol the Independent Examiner in relation lo the Trustees, report is limited lo examininu the report and ensuring that, on the lace ol the rep)rt, there are no material in¢onsislencies with the figures disclosed in the financial statéments. Method of preparatlon of account8- Small company provlslons The financial statements are set out on pages 18 10 32. The financial statements have been prepared impl8menting the FRS 102 SORP Islalemenl ol Recommended Practice lor Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting ptrriods beginning on or aller 1 st January 20191, IThts SORPI, and in accordance wrth the Financial Reporting Standard 102, lelle¢live 1 sl January 20161
Family Refugee Support Project Company Registration Numb&r- 04644258 Trustees, Annual Report for the year ended 30 September 2023 These financi21 statements have been prepared In accordance wlh the prowsions in Parl 15 01 the Companies Act 2006 applicable lo companies subject to the small companies regime. This report was approved by the board ol trustees on 13 June 2024. EPFell Direclor and Truste
Famlly Refugee Support Project Report of the Independent Examlner to the Trustees ol the charitable company on the accounts for the year ended 30 September 2023 I report lo the Trustees on my examination ol the financial statements ol the charitable company on pagès 16 to 32 lor the year ended 30 September 2023 which havo btsgn prepared in accordance with the Charities Act 2011 Ilhg Acil and with the Financial Reporting Standard 102. lelleclive 1 st January 20161 as rnodilied by FFIS 102 SORP Islalemenl of Recommended Practice lor AccoLJnting and Reporting by Chariliesl 2015, las amèndèd by the Bulletin Issued in October 2018 and appli¢able to all accounting peri(KJs beginning on or alter I sl January 20191, (The SOFIPI, published by the Charity Commission in England & Wales ICCEWI and under Ihe hislori¢al cost convention and the accounting policies sel out on page 20. Respective r•sptsn$iblllties of the Trustees and the Independent Examlner and the basls ot the report As described on page 12, you, the charitable companls TrLJStee5, vho are also the Directors ol the Cornpany for the purposes ol Company law, are responsible lor the preparation ol thè financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom GÈn8rally Accepted Accounting Practi, applicable lo smaller entities, and lor being satisfied that the financial slalgments give a true and lair view. The TrustÈ&s consider Ihal the audit requirement of Section 144111 ol the Charities Aet 2011 Ilhe Acll does not apply, and that there 15 no requirement in the memorandum and articles of the charity lor the conducting of an audit, and Ihat the accoLJnts do not require an audit in accordance with Part 16 of the companies Act 2006 and that no member or memb8rs have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial slatem8nls be subjact lo indèpendent examination. Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise. and are eligible lor independenl examination, it is rny responsibiSity to:. al examine the financial statements ot the charity under Section 145 of the Act., bl follow Ihe applicthe procedures in the Directions given by the Charity Comrnisslon under section 1451Sllbl ol the Act. Basis of Indopend?nl Examlner's Statement #nd scope of work undertsk&n Sinoe the charitable etsmpany's gross income ex¢oeded £250,000, the charitable eornpanls examiner must be a member of a body listed section 145 01 the Act. I confirm that l am qualified lo undertake the examination because l am an authorised membèr ol Ihtr Institute ol Chartered Accountants in England & Wales, which is one ol the listed bodies. I report in r8spect of my examination ol the charitls financial stat8m8nls carried out under section 145 ol the Act. In carrwng out my exarnination, I hav8 followed all the applicable Direcb'ons given by the Charity Commission under section 14515llbl of the Act setting out the duties of an independent examin8r in relation to the conduding ol an independent 8xarninalion. An independent examination includes a review of the accounting records kept by the charf(able company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented th those records. li also includes consideration of any urlusual items or disclosures in the financial statements, and seeknng explanations from you, as Trustees, conceming such matters. The ptjrpose of the examination is to establish a5 lar as possible that there havg been no breaches of charity18gislation and that, on a test basi5 of evidence relevant to the atnounts and disclosures made, the financial statements cornply with the SORP. 14
Family Refugee Support Project Report ol the Independent Examlner to Ihe Trustees of the ¢haritable company on the accounts lor the year ended 30 September 2023 Icontinuedl The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in ihe course of the examinatitsn is not subiected lo audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving al an opinion. The anning and conduct ol an audit goes beyond the limited assurance that an independent examination Can provide. Consequently, I do not expr8ss an audit opinion on the view given by the financial statements, in particular, l express no opinion as lo whether the financial slalemenls give a true and lair view ol Ihtr affairs ol the charty, and my report is limited lo the matters set out in ihe slalemenl btrlow. I planned and pertorrned rny examination so as to satisfy myself that the objectives ol the independent examination are achieved. Independenl Examln•r's St?tement. Report and Oplnlon In connection with my examination, I can conllrm that.. The accounts of this charitable cx)mpany are noi requlred to be audited under Part 16 ot the Companies Act 2006., The grtrs5 income ol ihe charitable company in the year &nded 30 September 2023 appears lo exceed the surn specified in Sèction 145131 ol the Act, namely £250,000, and that l am qualified to act as Independent Examine¥ in accordance with that seetion by virtu8 01 my being a qualified member of the Institute ol Chartered Accountants in England & Wales., This is a report in respect of an examination carried out under sedion 145 01 the Act and in accordance th Directions given by the Charity Cornmission under secb'on 14515llbl ol the A¢1 which may b& applicable., No material matt&rs have corlle to my attention which give me cause lo belitrv8 that in any rnaterial respect:_ accounting records were not kgpt in respect ol the charity as required by Section 886 01 the Companies Act 2008 and Section 130 01 The Charities Act 2011., or the financial statetnenls do not aword with those records-, or the financial statements do not CoMY with the applicable requirem&nts concerning the form and content ol accounts set out in section 396 01 the companies Act 2006., or the financial statements have not been prepared in accordance th the methods and principles sel out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charit18sI 2015, las am8nded by the Bulletin issued in October 2018 and applicable lo all accounting pariods beginning on or aller 1st January 20191, (The SORPI. 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 undèrstanding ol the financial statements be reach lan Walton BA F ndependent Examlner the Institut8 of Chartered Accountants in England 8 Wales 17 Lancaste¥ Drive Vicar's Cross Chester Cheshire CH3 This report was signed Dn 13 June 2024
Famlly Relugee Support Project. Statement of Flnanclal Actlvltlès for the year ended 30 September 2023 Statemenl ol Financlal Actlvltles (Includlng the Income and Expenditure Account lor the yearended 30 September2023, as required by the Companles Act2006) SORP Rel Currenl yeaw Un£111¢tOd Funds Current Roslrl¢tsd Funds Currèni wai Totol Fund$ Prfor Yeaf TTrtsl Fuhds 2023 2023 2tr22 ITh¢ & Endowrnents from.. Donations & Legacies Olher trading actiwlies A1 A3 32,517 11,208 263,743 296,260 11,208 289,433 2,600 Total incom8 43.725 263.743 307,466 292,033 Expendrtuie tsn: Raising funds ChanlabL9 activities B1 B2 173 240.698 8,658 254,501 263,159 Total expendlture 8.658 254,1 263.159 240,871 Net Income lor the year 35,067 9,242 44.309 51,162 Noi In¢ome after Iransfors B4 31067 9.242 44,309 51,162 Net movement in lund$ 31067 9,242 44.309 st.162 Re¢on¢lllallon of lunds:. Total lund$ brought foTward 73,499 98,859 172,358 121,196 Total lunds ¢arrled forward 108,566 108,101 216,667 172,358 The'SORP Ref indicated above is the classificatiffi of incom8 sal out in the formd SORP document$. As required by paragraph 4.60 of the SORP. the brought lonplard and carri8d loward funds abDve have been agreed lo the Balance Sheet. A separate Stat&mènl ol Total RecogrM88d Gain$ and L055es is not r8quii&rJ as this staterrnt includes all recogrSed gains and IossÈ5. All actpiitie8 derive from conbnuing operations The notes attached on pages 20 tts 32 lorm an Integral part of thestr accounts. 16
Family Refugee Support Project- Ststemènt ol Flnanclal Actlvities for the year ended 30 September 2023 Family Relugee Support Proleet- Analysls of prior year total lunds, as required by paragraph 4.2 of the SORP Prior Year 80FIP Ref Unresthcte Funds 2022 Prior Year Prfor Year Tolal Funds Restrl¢ted Funda 2022 Incon & Endowments from: Donations & Legacies Other trading aGlivilie$ A1 39,47Q 2,600 249,963 2B9,433 2,600 Total In¢ome 42.070 249,9 291033 Expenditure on: Raising In9 Charitable acliwb'es B1 B2 173 173 240,698 228,517 Total ¢xpendltur8 12,354 22&517 240.871 Nel income for tho year 29.716 21,446 51,162 Net Income aftw transfer5 29,716 21,446 51,162 movement In tunds 29,716 21.446 51.162 Re¢on¢lllatlon of fundg... Tolal funds brought forward 43,783 n,413 121,196 Total lund$ carried loard 73,499 98,859 172,358 All activltles derive from continulng operations A separate S18ternenl of Total Rècognised Gains and Lossos is not requirth 8S this 51alernenl includes all rècoort$ed gains arKI losses. The not•s attached on ge5 20 to 32 form an Integral part of these accounts. 17
Family Relugee Support Project- statement of Financial Acllvitles for the year ended 30 Seplember 2023 Famlly Refugee Support Proje¢t- Resources applled In the year ended 30 September 2023 lowards fixed assets for Charity use:. 2023 2022 Funds generated in the year as detlad in th& SOFA 44,309 51.162 Net resources available to fund charltable actlvStles 44.309 Movements ID revonue funds for the year ended 30 September 2023 Revenue ac¢umulated lunds Unr88irl¢t Funds Rostrleièd Fund$ 202J Totrl Fundts 2023 Lasl year Tolal Funds 2022 x)YJ Accumulated funds brought forwar Recognised gains and losses 73.499 .067 98,859 9,242 172,358 44,309 121,196 51.162 Closlng reven funds 108,566 108,101 216,667 172,358 Summary of tund8 Uhrestricled Re9trlcted Tolpl Fuhds Lasl Ye Tol81 Funds Funds DoBlgnawd fuNI$ 2023 2023 2022 Revenue a¢¢umulated funds 108.566 108,101 216,667 172,358 The notes allached on pages 20 to 32 form an Integr81 part of these aceount&
Famlly Refugee Support Project- Balance Sheet 05 at 30 September 2023 SORP Note Ref 20rJ 2023 2022 2022 Curnt aSS8ts eblors Cash ai bank and in hand 11 B2 25,787 246,708 11,640 179,409 Total cuThenl ass&ts 272.495 191,049 Credltors: amounts falling due wlthln one year 12 Cl 155,8281 118,6911 Net curmnl assets 216.667 172,358 The lotal n•t assets of Ihe charlty 216,667 172,358 The lolal nel a$$gt¥ of Ihe charfty are fund¢d by the funds ol the eharily, as follows:. Restrl¢ted funds Fleslrided Revenue Fund5 17 D2 108,101 98,859 108,101 98.859 Unrestrlcted Funds Unre51ricted Revenue Funds 17 D3 108.566 78,499 108,566 73,499 Totsl ¢harlty tunds 216.667 172,358 The 'SORP Rel. indicated above is the classifieation o18alance Sheet items as sèi out in the formal SORP docuffl&nts. As required by paragraph 4.60 of th8 SORP. the brought forward and carried fokward funds above have been agreed to the SOFA. The directors are satisfied that th8 company is entitled to exemption from the rgquirernent to obtain an audit under section 477 of Ihe Companies Aet 2006. The members have not r¢qulred the company to obtain an audit in accordance th section 476 (rf the Act. The directors ackn08dge their re5ponsibiliti8s for comptying with th8 requ1mentS ol thg Companies Act 2006 wth re$pe¢l lo accountino r8¢ords and the pr8paration of accounts. The charity is subject to Independent Examinalion under charitylggislation, and the report of the Independent Examiner is on page 15. The financial slateménls havè b8en prepared in accordance With the proM¥ions in Part 1 S of the Companies Act 2006 applicable to co panies subject to the small ¢otnpanies regime. EPFell Trustee Approved by the board of Iru8lees on 13 June 2024 The notes attached on pages 20 to 32 form an Integral part of these account$.
Family Refugee Support Project Notes to the Accounts for the year ended 30 September 2023 1 Aecounilng policies Policles relatlng to the production of Ihe accounts. Basis of preparallon and a¢¢ountinu conventlon The accounts havg been prepared on the accruals basis, under the hlstoiical cost convention. and in accorda8 with the Finan¢ial Reporting Standard 102, IEllecli¥e 1st January 20161 and'FRS 102 SORP Islatgmenl ol Recotntnended Praclice for Accounting and Reporting by Chariliésl 2015, las arnended by the Bullètin issue¢J in October 2018 and applicabie to all accounting p8riods beginning on or after Isl January 20191. ffhe SOFIPI. PUlsh8 by the Charity Commission in England & Wales IGCEWI ellectiv8 January 2016, and in accordance with all apJYi¢able in the Assels and Ilats-lilies ar6 iniliJly rewgnised al historical cost or Iransaaion value untess otherwise staled in the relevant a¢¢ounting policy note beLow. Risks and luture assufflptions Family Refugee &Jpport Pr4eGI meets the definition of a public benefit 8nirty under FRS 102. Poll¢le$ ftlating lo ¢at8gorfes of InGome and Income Tecognilion. Nature of In¢ome Gross income repiesents the value, nei of value add8d tsx and discounts. of goods piovid8d to customers and wort( ¢arrled out In respect ol services provid8d to customer5. Cat8gories of Income Income is categorf5eLI as Inc0rn8 from exchange transactions (contract incomgl and IrQme from non-exchang8 Iransadions Igfftsl, investment incorn& and other income. In¢ome Irom exchange tran$adions is receiv by the charity lor goods or serve$ sup1& under coniract or vknere enlillemenl 18 subieGI 10 fulfilling p8rfomants related conditions. The income the charity r8C8ives 15 approxirnalaly equal in value to the goods or services Supplied by the charity lo Ihe wrchaser. Incorne from a non.oxchange transa¢tlon is where th& charity receives value Irom the donor without provI(ng equal valu8 In exchange, and in¢lude$ dDnations of money, goods and s8rvices freely givgn without giving equ value in exchanga. Income r8cogntllon Incorn8, wheiher frorn exchange or non èxchang8 Iransa¢lions, is recognised in Ihe stalernenl of linanaal activities ISOFAI on 8 receivabk basls. when a Iransa¢lion or olher event resulis In an iDcrea58 in thg charity'5 assets or a reduction in ils liaixlilies and only when the charity has 18oal eIll1eMen1, lh8 lrtome Is wobable and can measurEd reliabty. Incomo suble¢i to tertlls and condllion8 which musl be mel tselure the Gharlly Is eniiii8d ic the resour¢es15 not r&cognised unlil Ihe condiliDn5 have been m81. All income Is accounted for gr05s, b8for8 d8du¢llrKJ any related fees or oosis. Accountlng tor deforred Income and Income re5vÈd In advance Whera t8rms and conditions relating to incorne havè nol been Mel or uncenainiy exists as to wheihar Ihe ¢haTity can meet any terms or condillons Otherwise within its conirol, incom8 is not ¢00n1$ed but is deferied as a liabilty until il is prObae thai the terms or condilions imposed ¢an be met. 20
Famlly Refugee Support Project Note$ to the Accounts for Ihe year ended 30 September 2023 Any urant that Is subJ8cI to p8rtormance-relatgd conditions receivad in advance of delivering the goods and services required by that condition, or is subject lo unrn81 conditions wholly outside the control ol th& ¢1p11 charity, is accounted IDr a5 a liability and strKiwn on the balance sheet as del8rred income. Deferred incom8 is released 1¢ incom8 n the reportlng period In whlGh Ihe pertormanc8-r8laie£l or other coThlilions Ihal limit recognition are met. When income from a aranl or donation has not been recognised due lo the conditions applwng lo the gift not beiNJ olly within the control ol th8 r8cipienl charity, il is di8closed as a contingent asset if ret&pt ol the grant or donation is probable ortt those condillofts are met. Wh8re time related conditions are irnposÉd or Implied by a funder, then thè Irttome is apportioned to the lim& ppriads concein8d and, where applicable. is actounted lor as a liability ar shown on the balance sh881 as delÈrred incomg. When grants are received iri advance of IhÈ expenditure on th8 aciivlly funded by them, bul th8r8 are no spe¢lfi¢ tlme related conditiffis, then the incom8 Is not deferred. Any condition that allow5 lor the recovery by the donor of any unexp8nded part ol 8 gmnl does not prent recognition of the income concerned, bul a Ilabillty lo any repayment is recognis8d fepayment becomes probablè. Volunteers In aGcordance with the SOAP, and in recognition ol the drfficullies in atin a monetary value on tha contribution from volunteers. thè GontribJlion ol vrAunieers is not includ8d wlthin tre Incotne of the charity. However. the tru51ees value the significant contribution mad$ lo the acbiiti88 ol the charity by unpald volunteers. Pollcles ro18tlng io assets, 118bllltles andpmvlslons 8nd other mattgfs. Tanglble Ilx8dasser$ Tangible fixed assets are measured al their origlnal ¢o$i value. Cost valu8 in¢ludgs all costs 8xpended irt bringing th8 ssel inlo its inlendÈd working condition. Depreciation has been provided al the folknwing rates in order lo wrile off the assets lo their anticipated residual value over their estimated useful liw&s. Plant and machinery 25 % straight line A regular annu& review ol the lik81ihood of a5S81 impairment is Udertaken. Credllots and provlslons Creditois and provisions are reCniSed wherg Ihg charily has a presenl oblig2trDn resulting from a pa$t evenl that will prObaV sUIt in th8 transfer ot funds lo a third parfy and th& amount due lo selt18 the obligailon ¢an b& rn8asured or estiEnal8d rellaV. Creditors and provisions are normally recognis8d al Ih81r seiiiement arnounl. Financial Instruments Includlng ¢a5h and bank balan¢es Cash held by the charity is included al the amount held and counted at the year 8nd. Bank balances are shown ai the tash amounts ol Ihe dEposils. L8aslng and hirg purchase Contrfjcts and comm61mer Rentals paKS under operating leases are chargèd lo income on a slraigm lin& basis over the lease term. Pensions. d8lln¢d ¢onirllJullon $¢hom#s The charity op8rai8s a defin contrllxrtion pension 8chgme. Contributions are ¢haroed lo the profil and1055 account as Ihey become payabb in accordancÈ with the rules ol Ihe scheme. Fund Aceountlng UnrÈsiricled funds are available for u$& ai the discretion Of the twstees in furtherance ol the g&n8ral obleciives of the ¢harrfy. 21
Famlly Refugee Support Project Notes to the A¢counls for the year ended 30 September 2023 Designated funds ar6 unreslricl8d funds which the Trustees have decided at th8ir discr81ion to set aslde lor partiwlar purposes. Restrlcied funds are sul4ecled lo restrictions on thoir 6%penditure impjsed by the donor or through lh¢ térms of an appeal or as implied by law. There are no endowment funds. 2 Llabllity to taxatlon The Trusle&s co54der that the charity salislies th8 18sts set out in Paragraph 1 Schedule 6 01 the Financè Act 2010 for UK corporaiion T purposes. Accordingly, the Chariiy is potentially exempl frorn taKation in resp8cI of income or capital oains received within cal&gori88 coverèd by chatyer 3 part 11 of the Corporation Ta% Aci 2010 or Section 256 01 the Taxation ol Chargeabk Gains AGt 1992. to the extent that such income or gains are arylied oxclusivety on the specilic charitable obj&Gts of Ihe Bharity and lor no olher purpose. Valup Added Tax is not recov8rable by the charity, and Is therefor$ includeLI in the r&l8vanl ¢osls In Ihe siaiemeni of Financlai Actlviti&s. 3 Winding up or dSssolutlon ol th$ ch¥rity 11 wlnding up or dissoluiion ol Ihe charity there rèmain any assets, after the satisfaction of all debts and liabilities, the assèls represented by the accumulated fund shall b8 transferred lo some other ¢harilable bLvJy or bodies havino similar objects to the tharity. 4 Slgniflcallce of linanclal Instruments to tha charfty's po$lllon Financial Instruments are not signifkanl lo the charily's linanual posltion or performar¢g. 5 Net {delleltllsurplu5 before tax In the flnan¢lal year 2tr22 The nel sUrS before tax in Ihe financial year is slated after charglng:_ Pension costs 11.774 10,687 6 Staff costs and •moluments Sal?ry¢o$ts 2023 222 Gross Salaries excluding trustees key management personnel Ernployefs National Insurance lor all slall ErnOYe$ cperaling costs ot d8llned ¢ontribulion pension schem8S 168,192 14,628 11,774 151.750 7.808 10.687 Total 8alarlo$, wagos Hnd related costs 194,594 170,245 Numbers olfull lirneemploy8e$ orfull tim8 equlv8lenls 2023 2022 The average number ot loial stafl employed in the y&ar was The average nutnber ol pail lim8 stall employeLI in the y8ar was Th8 8$1imated full lime equival&ni number ol all slal employed in the year was The esbinat8d8qulvalent numb•r oflull tlme$laff deployed In dlllerenl a¢tlvlUe$ In thÈyeBr was... Engaoed on charitab acliwlie5 The e511matedlull tlme qulv4lent numberolall slaff employedos abo 22
Famlty Refugee Support Project Notes to the Accounts for the year ended 30 September 2023 Neither the Iruslees nor any pérsons connected wlh them hav& received any remuneration from Ihe charity or any r8la18d entily, either in Ihe current or yior year. NO employe8s r&1Ved emoluments (excluding pens costs) In excess of £60,(X)O annum. 7 Deflned ¢ontrlbutlon pen$Son schemes TFE charity operales a d81in&d Gonlribulion pension scheme, the costs ol whlch are shown above. The costs ar8 allocated lo activities and b8lween resiricted and unresthcled lunds on the basis ol lime spent by stall. Any liabililes and assets associated with the scheme are shown under creditors and d8biors. 8 Remuneration and payments lo Truslees and persons ¢onnecled wlth them No tru8t88s or pewn5 connected with them recewed any remuneration from Ihe charity. or any r8la18d entity. 9 Deferred Incorne- Restricted lunds Curmnt Ye8r onIng Delerrnls Rdeased Rdcelved Dolormd from prl¢r lèss released ot year end years In yoai Henry Srnith Charty GreatÈr Manchester Integrat Care 15,000 115,0001 15,000 30.000 15,000 30,000 Totsl 15.000 Is,wo 45,000 45,(MlO 2023 2022 Th88e deferTal$ are included in ¢redltors 45,000 15.000 lor Year Oponlng Dfrftrrals Releas Iroffl prlor y••rs ROVad 1088 rel••sd Dof¢rred at Aren0 In year Lloyds Foundation LwerpoDI City GDuncil- Our Liverpool grant Henry Srnilh Charity 12,427 1.500 15,000 112,4271 11.5001 115.0001 15,000 15,000 Total 28,927 128.9271 15,000 15,0 2022 20 These delerrals are included in creditors 15.000 28,927 The del&rrals iTrcluded in creditors ielate lo funding speofied by Ihe fund8rs as relating to SFecilic periods and represent those parts of restrict8d lunds which relate to period5 subsequent lo the accounting year end and are Ir&aled as grarns In advan or. allernalively, where Ih8r8 ar8 conditions which rnust be fulfilled prior to entitlement or usè of the restrict Funds by the tharity. 23
Famlly Refugee Support Project Notes to the Accounts for the year ended 30 September 2023 10 Tangible fixed assets Current Year Plant & achinery Tolal Cost Ai 1 Oclob8r 2022 13,666 13,668 AI 30 S¢pt¢mbpr 2023 13,666 13,666 Deprecialion At 1 0GILer 2022 13,866 13,666 At 30 September 2023 13,666 Net book value AI 30 S8Pt8mb8r 2023 Prior Year Plant & Ma¢hlnery Total 1 Oclober 2021 13,666 13,866 30 S8ptemlw 2022 13,6e6 13,666 D8pr8ciatlon 1 October 2021 13,666 13,668 30 September 2022 11666 Net book value 30 Seplember 2022 30 Septembw 2021 l assets are used for dir8cI charitable purposes. 11 Debtors 2023 2022 Prepaymonls and accruad Ineomo oth8r dgbtors 25,757 30 30 25.787 11,640 12 Cr¥dllor8: amounts falllng due within one year 2Q23 2022 Accruals Deferr8d Income- Restricted funds PAYE, NIC, VAT aThY other taxes (Xher creditors 1.356 45.000 9.183 289 825 15,MO 2,866 55.828 18,691 24
Family Refugee Support Projecl Notes to the Accounts for the year ended 30 September 2023 13 Flnan¢ial commitments under operatlng lease$ 2023 2022 Al the year end th8 charliy had annual commiimenls under n0n-canc8118b operalino leas as set Wl beknw". Op8ratino leases which expire.. vmlhin one yaar 14 Income and Exp•ndliure account summary 2W23 2022 At 1 O¢lober 2022 Surplus after tax lor the year 172.358 44.309 121,196 51.162 At 30 September 2023 1n,358 15 No related party Iransactlons There were no transactiws wth related parties in the year. 16 Particulars of how particular funds are r•pr•$ented by assels and liabllltleg At 30 September 2023 Unr8Strfth6d Degnat lunds Restrlclgd Total futKI$ funds Fund Current AssÈis Current Lithlities 108.566 163,929 155,8281 272.495 ISS,8281 108,566 108.101 216,667 At 1 OctobÈr 2022 Unraslrlci¢d 0o81gnai•d funds Rosiwlctod lunds Tol81 Funds lunds Current Assets 73.499 117,550 191,049 118,6911 73.489 98,$59 172,358 25
Family Refugee Support Project Notes lo the Accounts for the year ended 30 September 2023 17 Change in tolal funds ovgr the year as shown In Note 16, analysed by indSvidual funds Funds brought Mwoment forwyd Itom futyds 202J 2022 Ttanslers between funds In 2W23 Fvnds c•rrled lorw8vd to 2024 See Note 16 Unrostrlcted•nddesignaled lunds... Unreslricled Revenue Funds 73,499 35,067 108.566 Tolal unrestricted de61gnaied funds 73,499 35.7 108,566 Reslrlcted funds... Restricted Aevenue Funds 98,859 9.242 108,101 Total restricted funds 98,859 9,242 108,101 Total chIfyIUdS 44.30g 21&667 18 Analysls ot movem&nt$ In funds ovor thè year as shown in Nol¢ 17 O¢h¢r Expendlture Gains & Movemènl In lunds Lossas 2023 2023 2023 2023 Unr88trlc¢edand deslonated lunds... Unr&stricted Revenue Funds 43,725 18.6581 34067 Restrktedfunds... Fleslricted Revttnue Funds 283,743 1254,5011 9,242 19 Thè purposes for whlch the funds as Untesirl6ted8ndd&signated lunds.'_ These funds ar8 hdd lor the meeting th8 thieclives of the charity, to provide reserves for future activities and, subject to charity l&oislatlon. are free Irom all restrictions on Ih¥ir uae. Unrestrict8d Revenuo Funds Restrteted thnds... Restricted Flevenue Funds These funds compris8 monie5 lo fund the main actiwiles ol tha ¢hariiy. 20 Ultimate cLN)trolllng party Famiw Rèfugee Support Project Is a company Ilmitgd by gu8ranle8 and &cordingly does not have a share caytal. Th8 ¢ompany is und8r th8 control of its legal mémbers. Every member ol the company 15 obliged lo toniribule such arnount as may be required not axceedino OnE pound to the assets ol the company in the Evenl 01 ils lg up whi18 he or she is a memter. or within one year after he or shè ceases lo be a membèr. 26
Family Refugee Support Project Detallèd analysis of income and expendllure loy the year ended 30 September 2023 0$ required bythe SORP 2015 This analysis is Classslflod by ronvenlional nominal descrlpllon$ and not by acNvlty. 21 Donatlons, Grants and Legacles Currenl yeai Unrostrlcted Funds Current yeai Restrf¢ted Funds Cuvvènt y Total Fu#ds Prior Year Total Funds 20T3 2023 2023 2022 Donations and glfts from Indlvkluals Small donations individually less than £1000 R8funds from HhAAC on glfl aided donations Br8ad Circl& 7,517 7,517 2,694 503 11,273 rotal donations ond glfts Irom Indivlduals 7,517 7,S17 14,470 All the donations and grfls in the prioi year were unreslrFCted. Current year Unre81ted Fund$ Currenl yoar Restrl¢tsd Fundj Cuirent >ear Totsl Funds Prlor Year Total Fund$ 20rs 2023 2023 2022 Revenue grants trtsm govemmenl and publ1¢ bodies Greater Manchesier Integrated Care Liverpool City Council- Our Liv8001 grant Total publ¢¢ se¢tor revènue grants 182,960 182,960 163,424 4,500 182,960 182,960 167,Y24 Rèvenu8 grants from govèmment and publi¢ bodtes- Prlor Year analysis Prlor Year Unr8Strlcied Fund$ Priop Year R¢$Irl¢ Funds Prlor Yoar Total Funds Prlor Year 167,924 167.924 27
Family Refugee Support Project Detailed analysis of Income and expendllure lor the year ended 30 Sepiembèr 2023 as required by the SORP 2015 rrentyoar year Currpnl yeor Pvfor Yoar Llnroslvl¢tad Re5tYr¢led Total FundB Total Funds Ftsnds Funds 2023 2023 2023 2022 Rèvènue grants End donation8 Irom non publlc bodies Lk)yds Bank Foundation H8nry Smith Charily Primary Caro 24 her giants individualty less Ihan £5.OQO 25,000 25,0 60,th)0 IS,783 S,(0 37,427 60,mO 7.612 2,000 60.000 15.783 5.000 Totsl prlvat¢ $¢¢tor revenue grants 25,000 80.783 105,783 107,039 Revenue grants and donaUon$ from non publlc bod188- Prior Year onalysls Prlor Yfy¥r Prlor Year Uniestricled Funds Prlor Ye* Reslrf¢ted Funds Totsl Funds 2022 Prlor Year 25.000 82,039 107,039 Total Donations, Grants and Legacies Total Donations, Grants and Legacles A1 32,517 263,743 296,260 289,433 Llnrestrlcted Fursds 2022 R¢strlct¢d Funlls 2022 Prlor Yaa Total Funds 2022 Prior year Tolal Donatlons, Grants and Logaclos A1 39,470 249,963 289N33 22 Income Irom other, non charltable, tradlng 8¢tivltle8 Current year UnrÈstyfci8d Funds Curtent ar R•stvl¢tèd Funds Current year Totsl Funds Prlor Year Total Funds 2tr23 2023 20fd In¢om8 from fundraising events 11.208 11,208 2,600 Total from other a¢tlvlll&s 11.208 11.208 2.600 All the income In Ihe prior yearwas unreslri¢led. 28
Family Refugee Support Proje¢l Detailed analysis ol Income and expendlture for th8 year ended 30 September 2023 as requlred by the SORP 2015 23 Expandlre on charltable acllvltl88- Dlrect spending Cutronl year nrestrl¢ted Funds Current year Re8ttrfcted Fund$ Cuvv8t)t year Prlor Ye•r Yotal Fu*d$ Tol81 Funds Current Year 2023 2023 2023 2022 Gross wages and salaries - charitable activities Employers, Nl - Charitable activities Defined contribution pension costs oharitable activities Interpretino servicgs Clinical supervision costs Horti¢ullural expenses Clienl accessltravel Olhèr support costs 1,399 166.793 168,192 151.750 118 14,510 14,628 7.808 98 11,676 11.774 10,687 15,153 4,185 8,853 5,533 4.710 1S,153 4,185 14,175 5W3 6,331 25,401 2,940 1,538 5.881 7,254 5,322 1,621 Total dlrect spending B2a 8,$58 231,413 239,971 213,259 Pr¢or Year Unro8lH¢ted Funds Pwtor Year Ae5trlct Funds 2022 Pvlor Yw Total Funds Prior Year 2022 Gross wag6s and salaries . Gharitable activities Employers, Nl Chayllabltr activities D6lln8d contribution pension costs charllable aclivilies Interpreting seryices Clinical supervision costs Horticultural 8xpenses Client accessltravel Other support costs 7,240 144,510 151,750 7,808 7,808 333 10,354 10,687 25,401 2,940 559 5,881 4,320 25.401 2.940 1,538 5081 7254 979 2,934 Total direct spgnding B24 11,486 201,773 213.259 29
Family Retugee Support Project Delailèd analysls of income and gxpendlture for the year ended 30 September 2023 as requlved by the SORP 2015 24 Support costs for charltable actlvities Current year Unre$irid8d Funds Currenl year Re5tr4clfrd Funds ¢utMt year Year Total Funds Total Funds Currenl Year 2023 2023 2023 2022 Employee costs not Included In direct costs Training and wetrare - staff 1N90 Preml$es Expènses Rent paythe under operating leases Adminlstr8tlve overheads Telephone, lax and internet Stationery and printing Liabilty and contents insurance Professional fees paid lo advlsors other th8n the auditor orexaminer Accountancy fees other tha examination or auolit lees Other legal and professional Flnanclal Gosts Bank charoes 7,166 7.166 10N59 1,561 474 1,561 474 l.S33 1.329 260 1289 1,020 1.020 1.260 10.484 10,464 10,417 100 100 95 Total support cost$- Curront Year 100 22,218 22,318 26,599 Th9 basls of allocatson of costs beiween activities Is described und8r accounting policies Prlov VÈBr n$trIC Funds Prlor Ye•r Rèstiicled Funds Prior Year Prlor Ye8r Totsl Funds 2022 2022 2022 Employee cosls not Included In dlrect Costs Training and welfare - stall Premises Expense$ Rent payable under operating leases Adminl$tr&tive overheads Telephone, fax and internèl Stationery and piinling Liabilty and contents insurance Professional lees pald to advlsors Accountancy lees other than examination or audil fees Other leg and prol&ssional Finan¢ial cost$ Bank charges Total 8UPPOrt ¢osts- Prlor Y•ar 1,490 1.490 10,459 10.459 1.329 260 1,289 1,329 260 1,289 1,260 1,260 600 9,817 10A17 95 95 695 25,904 30
Family Refugee Support Prolect Datalled analysis of income and expendlture for the year ended 30 Septembèr 2023 as requlred by the SORP 2015 Th8 basis ol allocaiion of costs been actwilies Is d8scrib8d under accounting policies 25 Other Expendllure- Governance Costs Cuiieni ytrar UnrestrlctBd Funds Current year Restrlcled Funds Cutt¢ht year Yotal Fund8 Prlor Yea T0131 Funds Current Year 2023 2023 2023 2022 Independent Exarnine¢s lèes 870 870 840 Total Governance costs 870 870 840 Prior YAar Unr8strl¢tod Funds Prfor Year Restricled Funds Prlor Ye•r Total Funds Prior Yeor 2022 2022 2022 Independent Examiners lees 840 840 Totsl Govemanet cost8 840 26 Totsl Charitablè expenditure Current year Curront Ltnrestrictad Restri¢ted Funds Funds 2023 Curr6nt yew Prlor Yejr Totol Funds Toial Funds Current Year 2023 2022 Total direct spending Total support costs Total Governance costs 8,558 100 231,413 22,218 870 239.971 22,318 870 213.259 26,599 B2d B28 Total charltable expendlture 82 8,658 254,501 263,159 240,698 prtar Year Unr88irf¢ted Fund5 Plfjor Year Re$trl¢to0 Funds Pvlor Yeat Total Funds Prlor Year 2022 2022 Total direct spending Total support costs Total Governance costs B2a 82d B28 11,486 895 201.773 25,904 840 213,259 26,599 840 Total charltable expendllure 82 12,181 228,517 240,698 31
Family Retugee Support Project Detailed an•lysls ot income and expenditure for the year ended 30 September 2023 as requlred by *he SORP 2015 27 Expenditure on ralslng funds and costs of Investment managgmgnt Current Unreslrlcted Funds 2023 Cutyent yejr llen1 year Prior Y88V Restrl¢iod Total Funds Total Funds Funds Current Year 2023 2023 2D22 FLJndraising trading costs ln Total lundralslng cosls B1 173 All th8 expenditure in th8 prior year was unreslricled. 32