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2024-09-30-accounts

Company Registration Number - 04644258

The Charity Registration Number is :- 1098825

Family Refugee Support Project

Report and Accounts

30 September 2024

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Family Refugee Support Project

Report and accounts for the year ended 30 September 2024

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 10
Independent Examiner's Report 12
Funds Statements:-
Statement of Financial Activities 14
Statement of Financial Activities - Prior Year statement 15
Movements in funds 16
Revenue Funds 16
Income and Expenditure account 14
Summary of funds 16
Balance sheet 17
Notes to the accounts 18

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

The Trustees present their Report and Accounts for the year ended 30 September 2024, 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 of 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 2024

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

R Buchanan

K O Chung E P Fell D Gordon K Jonason H McKendrick E Ross R L Waugh

The following persons served as Trustees during the year ended 30 September 2024 :-

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

R Buchanan K O Chung E P Fell D Gordon K Jonason H McKendrick 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 2024

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 over 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 to help integration into UK life.

Refugees and people seeking asylum may 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 and experienced staff team. 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 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 2024

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.

FRSP has continued to operate four programmes to support refugees and people seeking asylum in Merseyside and Greater Manchester, UK. Our holistic approach to engaging with refugee and people seeking asylum is common to all of our programmes.

FRSP were approached to increase its capacity of its ‘Seeds of recovery work’ operating in 2 hotels in the Wigan area (Funded in addition to our Spinning World work by Greater Manchester ICB). The balance of therapeutic modalities utilised does, however, vary.

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. 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 become part of.

Spinning World

Spinning World has been delivering an effective high intensity long term trauma-based service for adults in Ashton, Leigh and Wigan in Greater Manchester since July 2020.

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. Referrals come from primary and secondary care, Think Wellbeing, Northwest Boroughs talking therapies services, local homeless and adult services teams, third sector providers as well as individual asylum seekers, family and friends.

Forests of Tomorrow

Forests of Tomorrow programme trains professionals and students and those who work with a refugee or a person seeking asylum. The programme consists of a series of half day and full day. Continuing Professional Development sessions to enhance professional knowledge/understanding of the asylum process and how to work better with interpreters. We plant a seed today for a forest of tomorrow.

4

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

The short term and longer term aims and objectives.

Delivery

The year has focused on delivery to ensure that services to clients are at the highest quality. Considerable time has been invested in improving the quality of data. This has resulted in better monitoring of quality of service and outcomes.

The Newlands Garden

The garden has been provided to FRSP by the Archdiocese of Liverpool under a very generous leasing arrangement. The lease is, however, short term. To ensure long term sustainability of the Grow Your Own Future activity a long- term lease would be extremely beneficial. It is hoped that progress can be made in the next 12 months to secure such a lease.

Considerable time has been spent improving the garden using funding from donations and the National Lottery. The beds have been improved. New temporary office and therapy space will be created. A new honey producing area created and secure sheds erected.

Funding and Financial Control

FRSP finances have been secure over the past 12 months. The bid to the National Lottery was successful which secures the Grow Your Own Future project for the medium term. A new financial control system has been introduced. The benefits will be fully noticed in the following years.

Staffing

The main asset of the organisation and the main cost is staff. The staff team has responded very positively to the challenges that they face. The organisation is, however, stretched and additional resource is always needed. To respond to these challenges additional hours have been offered to some staff members. There has been a restructuring of admin and financial arrangements.

Future Challenges

The main strategic challenges for the year ahead are:

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.

As part of our new National Lottery community fund we are partnering with external evaluators from the Liverpool World Centre who will conduct a three-year evaluation of all services. This is the first external evaluation of FRSP that will include both the horticultural projects but also the NHS funded work.

5

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

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 donations through sales of plants, crafts, jams and honey and through online fundraising activities 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.

June 2024 saw the end of our 3-year Grow Your own Future funding from the Henry Smith foundation. As we began searching for new funders, we approached the National Lottery Fund who have supported us previously. They were receptive to our application and have awarded us a 5- year grant for our grow your own project as well as support for evaluation and development.

The Grow your own future project has seemingly moved from one funder to another without any disruption in its deliverable activities. The project has maintained two horticultural sites comprising two adjoining allotments and a therapeutic garden (Newlands). As part of our sustainability plan FRSP is looking to make income from use of the Newlands Garden and have begun extensive work to make repairs to old planting beds and to improve access. We are planning to improve the therapy spaces, update the garden equipment and make improvements to the solar and water systems to become more sustainable. We are still hoping to develop a gardening context to therapy provision.

FRSP is continuing to be a recommended training provider for other providers in the North-West Area and have delivered training on Trauma to GP Surgeries and Liverpool Homeless teams as well as offering shorter online training on working with asylum and successful use of interpreters in therapy. Both online and face to face we have delivered training to over 300 professionals in the North-West.

FRSP Currently offers 46 sessions of therapy per week - 16 sessions per week at Grow Your Own, 24 sessions per week at Spinning World and 6 sessions per week with Seeds of Recovery at Birley Court. 2116 Therapy sessions were delivered in the 2023-2024 year.

6

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

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

FRSP currently offers 46 sessions of therapy per week across its three services. In 2023-24 a total of 2116 therapy sessions were offered to clients.

With the Spinning World project, we offer weekly long-term therapy for up to 24 clients at any one time (1104 sessions available p.a.). With Spinning World FRSP attends bi-monthly meetings focusing on the mental health of all peoples residing in Wigan. We regularly advocate for the mental health of Asylum Seekers and provide support and guidance for other services regarding how to work effectively with this client group including training on trauma and working with interpreters.

Across the Liverpool funded elements of our work, FRSP Grow Your Own project has delivered weekly long-term therapy sessions with 50 families seen (150 individuals) over 3 years with the support of the Henry Smith Foundation which ended in 2024. The 3 year project supported 50 clients (736 sessions available pa), supported with horticulture advice and growing. Through our weekly group work we provided support sessions with existing and former clients during the year. For short term crisis counselling, 6 sessions per week (312 pa) were available to support any of the people seeking asylum under the care of PC24 who are referred to our service.

FRSP is an active and engaged participant in Liverpool’s large and dynamic refugee and asylum seeker networks. The Director/Senior Therapist attends regular meetings of the Refugee and Asylum Seeker Liverpool Network. He is also the co-chair of Liverpool Council’s ‘Our Liverpool’ Access to Education subgroup which focuses on access to schooling for children of refugees and asylum seekers.

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 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. With 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 interpreters.

FRSP is an active and engaged participant in Liverpool’s large and dynamic refugee and asylum seeker networks. The Director/Senior Therapist attends regular meetings of the Refugee and Asylum Seeker Liverpool Network. He is also the co-chair of Liverpool Council’s ‘Our Liverpool’ Access to Education subgroup which focuses on access to schooling for children of refugees and asylum seekers.

7

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

FRPS’s partner organisations 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 Manchester to help them understand the asylum system and working with complex trauma. FRSP also engage where appropriate with national networks. The chair is a trustee of Asylum Matters.

FRSP has over many years built a community of “client alumni” of Grow Your Own Future. Working in a horticultural setting and open gardens mean that clients can stay on for longer than their allocated hour of formal therapy. In the horticultural spaces, they are encouraged to speak with staff or clients who are in the garden (with the shared understanding that all matters discussed are in the context of client confidentiality).

Grow Your Own Future has also operated a Tuesday Group. The Tuesday Group is open to any client who is currently with FRSP or has been with FRSP in the past. Some families have remained.

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 and in line with the Safeguarding policy.

How the charity makes decisions and how decisions are delegated.

The Board has settled into a pattern of meeting four times a year. The annual strategy day was not held this year. The Board is now meeting in a more formal setting in the offices of the Archdiocese of Liverpool. A new standardised format for meetings has been agreed which includes regular reports by the Chair and Director as well as simplified financial and performance reporting. A Board member only section has been included on each agenda.

The Finance, Risk and Development Committee and HR and Safeguarding Committees are meeting effectively. The Committees have met virtually. A new committee comprising the Chair, Vice Chair and Chair of the Finance, Risk and Development Committee has been established which will meet annually to set the budget and agree the Implementation Plan.

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

8

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

Financial review

The charity's financial position at the end of the year ended 30 September 2024

The financial position of the charity at 30 September 2024 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)		 2024
£
15,950
109,161
123,456
232,617		 2023
£
44,309
108,566
108,101
216,667

Financial review of the position at the reporting date, 30 September 2024 .

The financial statements are set out on pages 14 to 29.

The Statement of Financial Activities shows net incoming resources for the year of a revenue nature of £15,905 (2023 - £44,309).

The total reserves at the year end stand at £232,617 (2023 - £216,667). Free unrestricted liquid reserves amounted to £109,161 (2023 - £108,566).

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.

9

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

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 :-

10

Family Refugee Support Project

Company Registration Number - 04644258

Trustees' Annual Report for the year ended 30 September 2024

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 14 to 29.

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 24 June 2025.

E P Fell Director and Trustee

11

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 2024

I report to the Trustees on my examination of the financial statements of the charitable company on pages 14 to 29 for the year ended 30 September 2024 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 18.

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

As described on page 10, 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:-

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 section 145 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.

12

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 2024 (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 2024 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 section 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; or

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

the financial statements 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 24 June 2025

13

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2024

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2024, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2024
£
Income & Endowments from:
Donations & Legacies
A1
4,067
Other trading activities
A3
2,056
Total income
A
6,123
Expenditure on:
Charitable activities
B2
5,528
Total expenditure
B
5,528
Net income for the year
595
Net income after transfers
A-B-C
595
595
Reconciliation of funds:-
E
Total funds brought forward
108,566
Total funds carried forward
109,161
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2024
£
268,209
-
268,209
252,854
252,854
15,355
15,355
15,355
108,101
123,456		 Current year
Total Funds
2024
£
272,276
2,056
274,332
258,382
258,382
15,950
15,950
15,950
216,667
232,617		 Prior Year
Total Funds
2023
£
296,260
11,208
307,468
263,159
263,159
44,309
44,309
44,309
172,358
216,667

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 18 to 29 form an integral part of these accounts.

14

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2024

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
2023
£
32,517
11,208
43,725
-
8,658
8,658
35,067
35,067
35,067
73,499
108,566

 Prior Year
Restricted
Funds
2023
£
263,743
-
263,743
-
254,501
254,501
9,242
9,242
9,242
98,859
108,101		 Prior Year
Total Funds
2023
£
296,260
11,208
307,468
-
263,159
263,159
44,309
44,309
44,309
172,358
216,667

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 18 to 29 form an integral part of these accounts.

15

Family Refugee Support Project - Statement of Financial Activities for the year ended 30 September 2024

Family Refugee Support Project - Resources applied in the year ended 30 September 2024 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		 2024
£
15,950
15,950		 2023
£
44,309
44,309

Movements in revenue funds for the year ended 30 September 2024

Revenue accumulated funds

Unrestricted
Funds
2024
£
Accumulated funds brought forward
108,566
Recognised gains and losses
595
Closing revenue funds
109,161
Summary of funds
Unrestricted
and
Designated funds
2024
£
Revenue accumulated funds
109,161		 Restricted
Funds
2024
£
108,101
15,355
123,456
Restricted
Funds
2024
£
123,456		 Total
Funds
2024
£
216,667
15,950
232,617
Total
Funds
2024
£
232,617		 Last year
Total Funds
2023
£
172,358
44,309
216,667
Last Year
Total Funds
2023
£
216,667

The notes attached on pages 18 to 29 form an integral part of these accounts.

16

Family Refugee Support Project - Balance Sheet as at 30 September 2024

Note
SORP
Ref
2024
2024
2023
2023
£
£
£
£
Current assets
B
Debtors
11
B2
30
25,787
Cash at bank and in hand
B4
238,170
246,708
Total current assets
238,200
272,495
Creditors: amounts falling due within
one year
12
C1
(5,583)
(55,828)
Net current assets
232,617
216,667
The total net assets of the charity
232,617
216,667
Restricted funds
Restricted Revenue Funds
17
D2
123,456
108,101
123,456
108,101
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
109,161
108,566
109,161
108,566
Total charity funds
232,617
216,667
The total net assets of the charity are funded by the funds of the charity, as follows:-		 Note
SORP
Ref
2024
2024
2023
2023
£
£
£
£
Current assets
B
Debtors
11
B2
30
25,787
Cash at bank and in hand
B4
238,170
246,708
Total current assets
238,200
272,495
Creditors: amounts falling due within
one year
12
C1
(5,583)
(55,828)
Net current assets
232,617
216,667
The total net assets of the charity
232,617
216,667
Restricted funds
Restricted Revenue Funds
17
D2
123,456
108,101
123,456
108,101
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
109,161
108,566
109,161
108,566
Total charity funds
232,617
216,667
The total net assets of the charity are funded by the funds of the charity, as follows:-		 Note
SORP
Ref
2024
2024
2023
2023
£
£
£
£
Current assets
B
Debtors
11
B2
30
25,787
Cash at bank and in hand
B4
238,170
246,708
Total current assets
238,200
272,495
Creditors: amounts falling due within
one year
12
C1
(5,583)
(55,828)
Net current assets
232,617
216,667
The total net assets of the charity
232,617
216,667
Restricted funds
Restricted Revenue Funds
17
D2
123,456
108,101
123,456
108,101
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
109,161
108,566
109,161
108,566
Total charity funds
232,617
216,667
The total net assets of the charity are funded by the funds of the charity, as follows:-
216,667
108,101
108,566
108,566
216,667

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 13.

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.

E P Fell

Trustee

Approved by the board of trustees on 24 June 2025

The notes attached on pages 18 to 29 form an integral part of these accounts.

17

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

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.

18

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

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

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

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

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

Volunteers

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

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

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.

19

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

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

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

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

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

2024
£
The net surplus before tax in the financial year is stated after charging:-
Pension costs
12,334
6
Staff costs and emoluments
Salary costs
2024
£
Gross Salaries excluding trustees and key management personnel
172,132
Employer's National Insurance for all staff
10,595
Employer's operating costs of defined contribution pension schemes
12,334
Total salaries, wages and related costs
195,061
Numbers of full time employees or full time equivalents
2024
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		 2024
£
12,334		 2023
£
11,774
2024
£
172,132
10,595
12,334		 2023
£
168,192
14,628
11,774
195,061 194,594
2024
8		 2023
8
8
4
4
4 4

20

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

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.

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
Henry Smith Charity
Greater Manchester Integrated Care
Total
These deferrals are included in creditors
Prior Year
Henry Smith Charity
Greater Manchester Integrated Care
Total
These deferrals are included in creditors		 Opening
Deferrals
£
15,000
30,000		 Released
from prior
years
£
(15,000)
(30,000)		 Received
less released
in year
£
-
-		 Deferred
at year end
£
-
-
45,000 (45,000) - -
Opening
Deferrals
£
15,000
-		 Released
from prior
years
£
(15,000)
-		 2024
£
-		 2023
£
45,000
Received
less released
in year
£
15,000
30,000		 Deferred
at year end
£
15,000
30,000
15,000 (15,000) 45,000 45,000
2023
£
45,000		 2022
£
15,000

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 .

21

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

10 Tangible fixed assets

Current Year
Cost
At 1 October 2023
At 30 September 2024
Depreciation
At 1 October 2023
At 30 September 2024
Net book value
At 30 September 2024
Prior Year
Cost
1 October 2022
1 October 2023
Depreciation
1 October 2022
1 October 2023
Net book value
1 October 2023
1 October 2022
All assets are used for direct charitable purposes.
Debtors
Prepayments and accrued income
Other debtors
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
- -
- -
2024
£
-
30		 2023
£
25,757
30
30 25,787
2024
£
821
-
3,637
1,125		 2023
£
1,356
45,000
9,183
289
5,583 55,828

11 Debtors

12 Creditors: amounts falling due within one year

22

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

13 Financial commitments under operating leases
Operating leases which expire:
within one year
14 Income and Expenditure account summary
At 1 October 2023
Surplus after tax for the year
At 30 September 2024
At the year end the charity had annual commitments under non-cancellable operating
leases as set out below:		 2024
£
2,056		 2023
£
2,037
2024
£
216,667
15,950		 2023
£
172,358
44,309
232,617 216,667

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 2024
Current Assets
Current Liabilities
At 1 October 2023
Current Assets
Current Liabilities		 Unrestricted
funds
£
109,161
-		 Designated
funds
£
-		 Restricted
funds
£
129,039
(5,583)		 Total
Funds
£
238,200
(5,583)
109,161 - 123,456 232,617
Unrestricted
funds
£
154,945
(37,137)		 Designated
funds
£
-
-		 Restricted
funds
£
117,550
(18,691)		 Total
Funds
£
272,495
(55,828)
117,808 - 98,859 216,667

23

Family Refugee Support Project

Notes to the Accounts for the year ended 30 September 2024

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
2023
£
108,566		 Movement in
funds in 2024
See Note 18
£
595		 £
-
Transfers
between
funds in 2024		 Funds carried
forward to
2025
£
109,161
108,566 595 - 109,161
108,101 15,355 - 123,456
108,101 15,355 - 123,456
216,667 15,950 - 232,617

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
2024
£
6,123		 Expenditure
2024
£
(5,528)		 Other
Gains &
Losses
2024
£
-		 Movement
in funds
2024
£
595
268,209 (252,854) - 15,355

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.

24

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2024 as required by the SORP 2015

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

21
Donations, Grants and Legacies
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Donations and gifts from individuals
4,067
-
Total donations and gifts from individuals
4,067
-
All the donations and gifts in the prior year were unrestricted.
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
172,323
-
41,407
-
213,730
Revenue grants from government and public bodies - Prior Year analysis
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Prior Year
-
182,960
Small donations individually less than £1000
Total public sector revenue grants
Greater Manchester Integrated Care
National Lottery Community Fund -
Reaching Communities/Partnerships
Revenue grants from government and
public bodies		 Current year
Total Funds
2024
£
4,067
4,067
Current year
Total Funds
2024
£
172,323
41,407
213,730
Prior Year
Total Funds
2023
£
182,960		 Prior Year
Total Funds
2023
£
7,517
7,517
Prior Year
Total Funds
2023
£
182,960
-
182,960

25

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2024 as required by the SORP 2015

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
Other grants individually less than £5,000
Revenue grants and donations from non
public bodies
Henry Smith Charity
Lloyds Bank Foundation
Revenue grants and donations from non public bodies
Primary Care 24		 Current year
Unrestricted
Funds
2024
£
-
-
-
-		 Current year
Unrestricted
Funds
2024
£
-
-
-
-		 Current year
Total Funds
2024
£
45,000
9,479
-
-
54,479
Prior Year
Total Funds
2023
£
105,783		 Prior Year
Total Funds
2023
£
60,000
15,783
25,000
5,000
- 105,783
4,067 268,209
Restricted
Funds
2023
£
263,743		 272,276
Prior Year
Total Funds
2023
£
296,260		 296,260
Unrestricted
Funds
2023
£
32,517

22 Income from other, non charitable, trading activities

Total from other activities
A3
Income from fundraising events		 Current year
Unrestricted
Funds
2024
£
2,056		 Current year
Restricted
Funds
2024
£
-
-		 Current year
Total Funds
2024
£
2,056
2,056		 Prior Year
Total Funds
2023
£
11,208
2,056 11,208

All the income in the prior year was unrestricted.

26

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2024 as required by the SORP 2015

23 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Prior Year
Total direct spending
B2a
Other support costs
Defined contribution pension costs -
charitable activities
Interpreting services
Clinical supervision costs
Other support costs
Employers' NI - Charitable activities
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Clinical supervision costs
Defined contribution pension costs -
charitable activities
Client access/travel
Client access/travel
Gross wages and salaries - charitable
activities
Horticultural expenses
Interpreting services
Horticultural expenses		 Current year
Unrestricted
Funds
2024
£
-
-
-
-
-
2,143
-
3,284		 Current year
Restricted
Funds
2024
£
172,132
10,595
12,334
15,362
4,885
857
3,740
16,247
236,152
Prior Year
Restricted
Funds
2023
£
166,793
14,510
11,676
15,153
4,185
8,853
5,533
4,710
231,413		 Current year
Total Funds
2024
£
172,132
10,595
12,334
15,362
4,885
3,000
3,740
19,531
241,579
Prior Year
Total Funds
2023
£
168,192
14,628
11,774
15,153
4,185
14,175
5,533
6,331
239,971		 Prior Year
Total Funds
2023
£
168,192
14,628
11,774
15,153
4,185
14,175
5,533
6,331
5,427 239,971
Prior Year
Unrestricted
Funds
2023
£
1,399
118
98
-
-
5,322
-
1,621
8,558

27

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2024 as required by the SORP 2015

24 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Employee costs not included in direct costs
-
733
Premises Expenses
-
11,349
Administrative overheads
-
739
-
345
-
1,574
Professional fees paid to advisors other than the auditor or examiner
-
1,032
-
-
Financial costs
101
-
Total support costs - Current Year
101
15,772
The basis of allocation of costs between activities is described under accounting policies
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Premises Expenses
Rent payable under operating leases
-
7,166
Administrative overheads
Telephone, fax and internet
-
1,561
Stationery and printing
-
474
Liabilty and contents insurance
-
1,533
-
1,020
-
10,464
100
-
100
22,218
The basis of allocation of costs between activities is described under accounting policies
Financial costs
Other legal and professional
Total support costs - Prior Year
Bank charges
Accountancy fees other than
examination or audit fees
Stationery and printing
Rent payable under operating leases
Training and welfare - staff
Liabilty and contents insurance
Telephone, fax and internet
Accountancy fees other than
examination or audit fees
Bank charges
Professional fees paid to advisors
Other legal and professional		 Current year
Total Funds
2024
£
733
11,349
739
345
1,574
1,032
-
101
15,873
Prior Year
Total Funds
2023
£
7,166
1,561
474
1,533
1,020
10,464
100
22,318		 Prior Year
Total Funds
2023
£
-
7,166
1,561
474
1,533
1,020
10,464
100
22,318

28

Family Refugee Support Project

Detailed analysis of income and expenditure for the year ended 30 September 2024 as required by the SORP 2015

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
2024
£
-		 Current year
Restricted
Funds
2024
£
930
930
Prior Year
Restricted
Funds
2023
£
870
870		 Current year
Total Funds
2024
£
930
930
Prior Year
Total Funds
2023
£
870
870		 Prior Year
Total Funds
2023
£
870
- 870
Prior Year
Unrestricted
Funds
2023
£
-
-

26 Total Charitable expenditure

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
2024
£
5,427
101
-		 Current year
Restricted
Funds
2024
£
236,152
15,772
930
252,854
Prior Year
Restricted
Funds
2023
£
231,413
22,218
870		 Current year
Total Funds
2024
£
241,579
15,873
930
258,382
Prior Year
Total Funds
2023
£
239,971
22,318
870		 Prior Year
Total Funds
2023
£
239,971
22,318
870
5,528 263,159
Prior Year
Unrestricted
Funds
2023
£
8,558
100
-
8,658 254,501 263,159

29