Company registration number: 04644258 Charity registration number: 1098825
FAMILY REFUGEE SUPPORT PROJECT TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Family Refugee Support Project Contents
| Page | |
|---|---|
| Trustees' Report | 1—6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities (including Income and Expenditure Account) | 8 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11—16 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 17 |
Family Refugee Support Project Company No. 04644258 Trustees' Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
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.
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.
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 these challenges additional hours have been offered to some staff members. The restructuring of administration and financial arrangements has been successful.
Future Challenges
The main strategic challenges for the year ahead are:
Preparing for CQC inspection.
- Strengthening the Board of Trustees, especially by recruiting a trustee with lived experience. Managing the continued expansion of services and the shift of organisational balance from a grant based to a contract-based model.
Managing and implementing any major recommendations from the large-scale organisational evaluation.
Significant Activities
The Family Refugee Support Project (FRSP) is a registered charity that has been providing long term 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.
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Family Refugee Support Project Trustees' Report (continued) For The Year Ended 30 September 2025
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.
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.
The lease from the Archdiocese is short term. To ensure long term sustainability of the Grow Your Own Future activity a long- term lease or purchase would be extremely beneficial.
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.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
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.
As part of our sustainability plan FRSP is seeking to make income from use of the Newlands Garden by hiring out space and developing new contractual services on the site as well as by reducing energy costs by installing solar power panels. ...CONTINUED
Page 2
Family Refugee Support Project Trustees' Report (continued) For The Year Ended 30 September 2025
Main Achievements - continued
FRSP is continuing to be a recommended training provider for other providers in the North-West Area and have deliver training on Trauma to GP Surgery’s and Liverpool Homeless trams as well as offering shorter online trainings 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.
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.
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. 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.
Discussions with potential partners in Greater Manchester to franchise the Grow Your Own model have taken place. They have, however, been inconclusive.
The degree to which the achievements and performance during the year havebenefited 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 cochair of Liverpool Council’s ‘Our Liverpool’ Access to Education subgroup which focuses on access to schooling for children of refugees and asylum seekers.
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).
Financial Review
Financial Position
The financial statements are set out on pages 6 to 17.
The Statement of Financial Activities shows a net deficit on revenue activities for the year of £38,274 (2024 - £15,950).
The total reserves at the year end stand at £193,343 (2024 - £232,617). Free unrestricted liquid reserves amounted to £129,656 (2024 - £109,161).
The deficit for the year was planned and in line with the approved budget. It reflects a investment in the charity's garden facilities, which will enhance the environment and services provided to beneficiaries in future years.
The trustees have continued to scrutinise expenditure and control costs to ensure that funds are used for the beneficiaries of the charity. FRSP finances have been secure over the past 12 months. The new financial control system has been very effective. New contracts are being sought and have been won for delivery of specialised therapeutic services.
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Family Refugee Support Project Trustees' Report (continued) For The Year Ended 30 September 2025
Reserves Policy
FRSP Trustees understand the importance of maintaining a level of unrestricted reserves to support the charity's resilience planning and sustainability.
The Trustees review the level of reserves annually as part of their financial planning and monitoring processes. Reserves are held 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).
At the year end, the Trustees were satisfied that the charity's reserves position remained appropriate, taking account of its funding arrangements, operational requirements, and future commitments. During the year, reserves were utilised in line with the approved budget to support investment in the charity's garden facilities. This planned use of reserves was considered appropriate and consistent with the charity's reserves policy.
Reserves are built gradually through fundraising activities, income generation, and donations. The Trustees 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.
Going Concern
The trustees are satisfied that the charity remains a going concern for a period in excess of twelve months.
Structure, Governance and Management
Governing Document
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.
Trustee Selection Methods
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 met in the 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 is included on each agenda.
The HR and Safeguarding Committees is meeting effectively. The Finance, Development and Risk Committee has not met as finance matters have been managed by very close working between the director and Treasurer.
Reference and Administrative Details
Trustees
R Buchanan K Chung E Fell D Gordon K Jonason H Mckendrick R Waugh
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Family Refugee Support Project Trustees' Report (continued) For The Year Ended 30 September 2025
Charity Number
1098825
Company Number
04644258
Registered Office
Toxteth Town Hall 15 High Park Street Liverpool L8 8DX
Independent Examiner
Adam Rawling ICAEW Sun House 2 - 4 Little Peter Street Manchester M15 4PS
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Family Refugee Support Project Trustees' Report (continued) For The Year Ended 30 September 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Family Refugee Support Project for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgments and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
E Fell Trustee 12/06/2026
Page 6
Family Refugee Support Project Independent Examiner's Report to the Trustees of Family Refugee Support Project For The Year Ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 accounts to be reached.
Adam Rawling ICAEW 12/06/2026 Sun House 2 - 4 Little Peter Street Manchester M15 4PS
Page 7
Family Refugee Support Project Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: 4 Charitable activities Other trading activities 5 EXPENDITURE ON: Charitable activities: 6 Charitable activities NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
Unrestricted funds £ 22,426 - 3,221 |
Restricted funds £ 94,980 134,823 - |
2025 Total funds £ 117,406 134,823 3,221 |
2024 Total funds £ 99,953 172,323 2,056 |
|---|---|---|---|---|
| 25,647 | 229,803 | 255,450 | 274,332 | |
| (5,152) | (289,572) | (294,724) | (258,382) | |
| 20,495 | (59,769) | (39,274) | 15,950 | |
| 20,495 109,161 |
(59,769) 123,456 |
(39,274) 232,617 |
15,950 216,667 |
|
| 129,656 | 63,687 | 193,343 | 232,617 |
The notes on pages 11 to 16 form part of these financial statements.
Page 8
Family Refugee Support Project Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: 4 Charitable activities Other trading activities 5 EXPENDITURE ON: Charitable activities: 6 Charitable activities NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
Unrestricted funds £ 4,067 - 2,056 |
Restricted funds £ 95,886 172,323 - |
2024 Total funds £ 99,953 172,323 2,056 |
|---|---|---|---|
| 6,123 | 268,209 | 274,332 | |
| (5,528) | (252,854) | (258,382) | |
| 595 | 15,355 | 15,950 | |
| 595 108,566 |
15,355 108,101 |
15,950 216,667 |
|
| 109,161 | 123,456 | 232,617 |
The notes on pages 11 to 16 form part of these financial statements.
Page 9
Family Refugee Support Project Balance Sheet As At 30 September 2025
| Notes FIXED ASSETS CURRENT ASSETS Debtors 12 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 13 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 14 |
Unrestricted funds £ |
Restricted funds £ |
2025 Total funds £ |
2024 Total funds £ |
|---|---|---|---|---|
| - 129,656 |
430 71,269 |
430 200,925 |
30 238,391 |
|
| 129,656 - |
71,699 (8,012) |
201,355 (8,012) |
238,421 (5,804) |
|
| 129,656 | 63,687 | 193,343 | 232,617 | |
| 129,656 | 63,687 | 193,343 | 232,617 | |
| 129,656 | 63,687 | 193,343 | 232,617 | |
| 63,687 129,656 |
123,456 109,161 |
|||
| 193,343 | 232,617 |
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
E Fell Trustee 12/06/2026
The notes on pages 11 to 16 form part of these financial statements.
Page 10
Family Refugee Support Project Notes to the Financial Statements For The Year Ended 30 September 2025
1. General Information
Family Refugee Support Project is a company limited by guarantee, incorporated in England & Wales, registered number 04644258 and registered charity number 1098825. The registered office is Toxteth Town Hall, 15 High Park Street, Liverpool, L8 8DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
There are no endowment funds.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
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.
...CONTINUED
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Family Refugee Support Project Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
2.3. Incoming Resources - continued
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
2.7. Pensions
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
|||
|---|---|---|---|
| Donations and gifts Legacies Grants Other |
Unrestricted funds £ 2,426 - 20,000 - |
Restricted funds £ - 83,713 - 11,267 |
2025 Total funds £ 2,426 83,713 20,000 11,267 |
| 22,426 | 94,980 | 117,406 |
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Family Refugee Support Project Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| Donations and gifts Legacies Grants Other . Income from Charitable Activities Charitable activities: Greater Manchester Integrated Care |
Unrestricted funds £ 4,067 - - - |
Restricted funds £ - 41,407 - 54,479 |
2024 Total funds £ 4,067 41,407 - 54,479 |
|---|---|---|---|
| 4,067 | 95,886 | 99,953 | |
| 2025 Restricted funds £ 134,823 |
2024 Restricted funds £ 172,323 |
4. Income from Charitable Activities
Included within income from charitable activities is income received under contracts with government funded bodies for the provison of services.
5. Income from Other Trading Activities
| . Income from Other Trading Activities |
||
|---|---|---|
| 2025 | 2024 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Fundraising events | 3,221 | 2,056 |
- Analysis of Expenditure
| . Analysis of Expenditure |
|||
|---|---|---|---|
| Charitable activities Charitable activities |
Activities undertaken directly (see note 7) £ 275,067 |
Support costs (see note 8) £ 19,657 |
2025 Total £ 294,724 |
| Activities undertaken directly (see note 7) £ 241,579 |
Support costs (see note 8) £ 16,803 |
2024 Total £ 258,382 |
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Family Refugee Support Project Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| 7. Direct Costs Fundraising activities Employee costs Other Fundraising activities Employee costs Other 8. Support Costs Employee costs Premises expenses General administration Interest payable Governance costs Employee costs Premises expenses General administration Interest payable Governance costs |
2025 Charitable activities £ 35,313 202,747 37,007 |
|---|---|
| 275,067 | |
| 2024 Charitable activities £ 23,247 198,801 19,531 |
|
| 241,579 | |
| 2025 Charitable activities £ 1,974 11,149 5,389 145 1,000 |
|
| 19,657 | |
| 2024 Charitable activities £ 733 11,349 3,690 101 930 |
|
| 16,803 |
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Family Refugee Support Project Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
9. Staff Costs
Staff costs were as follows:
| Wages and salaries Social security costs Other pension costs |
2025 £ 174,315 8,610 12,202 195,127 |
2024 £ 172,132 10,595 12,334 |
|---|---|---|
| 195,061 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 6 (2024: 8)
11. Tangible Assets
| Cost As at 1 October 2024 As at 30 September 2025 Depreciation As at 1 October 2024 As at 30 September 2025 Net Book Value As at 30 September 2025 As at 1 October 2024 2. Debtors Due within one year Trade debtors Other debtors 3. Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income |
2025 £ 430 - 430 2025 £ 1,970 3,256 2,786 8,012 |
Plant & Machinery £ 13,666 |
|---|---|---|
| 13,666 | ||
| 13,666 | ||
| 13,666 | ||
| - | ||
| - | ||
| 2024 £ - 30 |
||
| 30 | ||
| 2024 £ 1,346 3,637 821 |
||
| 5,804 |
12. Debtors
- Creditors: Amounts Falling Due Within One Year
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Family Refugee Support Project Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
14. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted funds Total funds Unrestricted funds General: General unrestricted fund Restricted funds Restricted funds Total funds |
As at 1 October 2024 £ 109,161 123,456 |
Income £ 25,647 229,803 |
Expenditure £ (5,152) (289,572) |
As at 30 September 2025 £ 129,656 63,687 |
|---|---|---|---|---|
| 232,617 | 255,450 | (294,724) | 193,343 | |
| As at 1 October 2023 £ 108,566 108,101 |
Income £ 6,123 268,209 |
Expenditure £ (5,528) (252,854) |
As at 30 September 2024 £ 109,161 123,456 |
|
| 216,667 | 274,332 | (258,382) | 232,617 |
15. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
16. Related Party Disclosures
There were no transactions with related parties in the year.
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Family Refugee Support Project Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations from individuals National Lottery community fund The Blue Thread Henry Smith Charity Primary Care 24 Charitable Activities: Charitable activities Greater Manchester Integrated Care Other trading activities Fundraising events EXPENDITURE ON: Charitable Activities: Charitable activities Interpreting services Clinical supervision costs Horticultural expenses Evaluation Wages and salaries Employers NI Employers pensions - defined contribution schemes Travel and subsistence expenses Other support costs Staff training Rent Insurance Printing Telecommunications Accountancy fees Bank charges Independent examiner's fees NET (EXPENDITURE)/INCOME |
2025 Total funds £ 2,426 83,713 20,000 - 11,267 |
2024 Total funds £ 4,067 41,407 - 45,000 9,479 |
|---|---|---|
| 117,406 134,823 |
99,953 172,323 |
|
| 134,823 3,221 |
172,323 2,056 |
|
| 3,221 | 2,056 | |
| 255,450 (11,122) (5,273) (3,968) (14,950) (174,315) (8,610) (12,202) (7,620) (37,007) (1,974) (11,149) (1,685) (6) (717) (2,981) (145) (1,000) |
274,332 (15,362) (4,885) (3,000) - (172,132) (10,595) (12,334) (3,740) (19,531) (733) (11,349) (1,574) (345) (739) (1,032) (101) (930) |
|
| (294,724) | (258,382) | |
| (294,724) | (258,382) | |
| (39,274) | 15,950 |
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