COMPANY REGISTRATION NUMBER: 04971299 CHARITY REGISTRATION NUMBER: 1104779 The Refugee and Migrant Centre Limited Company Limited by Guarantee Financial Statements 31 March 2024 Page Trustees, annual report (incorporating the directorfs report) Independent auditor's repoi-t to the members Statement of financial activities (including income and expenditure account) 12 15 Statement of financial position statement of cash flows 17 Notes to the financial statements 18 The Refugee and Migrant Centre Limited Company Limited by Guarantee Financial Statements Year ended 31 March 2024 The Board presents the report and finan¢lal Statements for the year ended 31 MarGh 2024. The slatemenls appear in the format required by the Stalement of Recommended Practice for Accounting and Reporting by charities. The report and statements also comply with the Companies Act 2006 as the Refugee and Migrant Centre is a Company limited by guarantee. It has no share capital and is a registered charity. The guarantee of each member is limited to £10, Members of the Board of Trustees are also Directors of the Company. Public Benefit The Trustees believe that the organisation has complied with the duty to have due regard to public benefit guidance published by the Charily Commission. Furthermore, they believe that actlvlties undertaken by the Charily further its charitable purposes for the public benef it by assisting refugees and migrants through crisis and disadvantage, by removing barrier8 to their integration and empowgring them to become equal citizens, Reference and administrative details Registered charity name The Refugee and Migrant Centre Limited Charity registration number 1104779 Company registration number 04971299 Principal office and registered offica 1st Floor. Roma Parva 9 Waterloo Road Wolverhampton West Midlands WV14NB The Trustees Mr M Cartwright Dr J Black Ms AM Powell Mr R Ashwell Mr D Oliver Mrs S Sylvester Mr Y Shafi Ms E Cairns Ms Fl Kaur Grewal (appointed 20 March 2024) Ms S Walters was appointed a Trustee on 4 Seplember 2024 and Mrs S Sylvester reslgned as 8 Trustee on 15 November 2024. Chlef executivé Mr A Llazari Audltor Muras Baker Jones Limited Chartered Accountants & Statutory Auditor Regent House Bath Avenue Wolverhampton WV14EG The Refugee and Migrant Centre Limited Company Limited by Guarantee Trustees, annual report (including the director's report) Year ended 31 March 2024 Bankers HSBC {Midland) structure, governance and management Governin Document The organisation is a charitsble company limited by guarantee. incorporated on 20 November 2003 and registered as a charity on 6 July 2004. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The Trustees have adopted the Charity Commission's Governance Code with the following exception: Thr8a of our Trustees have served on the board for in excess of the nine years recommended by the code. They intend to stand down as soon as suitable replacements have been recruited. Recruitment and A ointment of Trustees The directors of the company are also charity trustees for the PLJrposes of charity law and under the companvs Articles are known as members of the Trustee Board. To ensure that the needs of the Refugee and Migrant Centre and its beneficiaries are fully understood by the Board, the trustees are recruited dependent on their professional expertise and experience of charily governance. To enhance the potential pool of trustees the Gharily has used seleGtive advertising on charity recruitment websites as well as its own social media channels and network5. The trustees are selected on a rigorous basis. In an efforl to maintain a broad skill mix, m8mbers are requested to provide a list of their skills (CV) and in the event of particular skills being lost due lo retirement, individuals are asked to keep this updated. Trustee I nduction and Tralnin Most truslees are already famlliar with the practical work of the Charlly having been encouraged to lake up initial introductory meetings with SMT and staff members. Additionally, new trustees are Invited to meet with the Chair lo familiarise themselves with the charity and the context within which it operates. These are led by th8 Chair and the CEOIDeputy CEO of the charity and cover.. The obligations of Trustees. The main documents which set out the operational framework for the charity including the Memorandum and Articles. Resourcing and the current financial position as sèt oul in the latest published accounts. Future plans and objectlves, Trustees are asked to draw information from the various Charity Commission publications along with the Memorandum and Articles and the latest financial statements. Feedback from new trustees about their induction has consistently been very positive, regarding ease and support provided. Rlsk Mana ement The Trustee Strategic Subcommittee has conducted a review of the major risks to which the Charity is exposed. A risk register has been established and is updated at least annually. The Refugee and Migrant Centre Limited Company Limlted by Guarantee Trustees, annual report (including the director's report) Year ended 31 March 2024 Where appropriate, systems or procedures have been established to mitigate the risks the Charlty faces, Signrficant external risks to funding have led to the development of a strategic plan, whlch will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all trarbsactions and projects. Procedures are in place to ensure compliance with health and safety of slaff, volunteers, clients and visitors to the centre. anisational Structure The Trustee Board meets six-weekly and is responsible for the strategic direction and policy of tho charity. At present, there ar8 eight Board members from a variety of professional backgrounds relevant to the work of the charity, The CEO, Deputy CEO and Head of Services also sit in on the Board meetings. The core senior management team consists of the CEO, Deputy CEO and Head of Services. A scheme of delegation is in place and day to day responsibility for the provision of the seNlces rests with the Deputy Chief Executive along wtth the Head of Services. The CEO and Deputy CEO are responsible for the implementation of the strateglc plan, leading the fundraising efforts and ensuring that key performance indicators are met throughout the organisation. The charity receives signrficant support from volunteers, who assist with the day-lo-day demands of running the service. Volunteers are involved in carrying out core activities'at RMC, which, as well as acting as trustees, includes providing administrallve support, interpreting and providing advice on issues such as benefits and health. They also assist with the planning and running of English to Speakers of other Languages classes. As of the end of March 2024, we had 60 volunteers across our offices. Remuneratlon Pollcy The charity is committed to ensuring that Staff are paid in a transparent, fair and consistent manner having regard to both market conditions and the charity's financial resources. The charlty recognises the need lo attract and retain people of the right skills to ensure that our objeclives are met. In accordance with the Statement of recommended practice salary information is disclosed in note 13 to the Financial Statements. Objectives and activltios The Refugee and Migrant Centre {FIMC) provides free, impartial and confidential advice to beneflciaries living in Wolverhampton, the wider Black Country region and Birmingham. During the year via its Wolverhampton, Birmingham, Dudley and Walsall offices, RMC'S advlc8 and casework teams supported 18,529 individuals, 15,743 of whom opened a new enquiry (13,305 last year). The organisation addressed 42.882 enquiri8s, 37,031 of which were newly opened in the period, with the beneficiaries coming from 163 different countries and accessing our services through the 45 languages offered onsite, by an average of 110 staff. Our qualified and experienced slaff and caseworkers offer a wide range of holistic support lo clients who are: ne￿Y arrived asylum seekers ne￿Y granted refugees settled refugees and their dependents who arrive via the family reunion process EU migrants largely from central and eastern European countries The Refugee and Migrant Centre Limited Company Limited by Guarantee Trustees, annual report (including the director's report) Year ended 31 March 2024 refused, destitute asylum seekers, undocumented people and those with uncertain Immigration status people who have migrated from within Ihe EU but who were originally from outside the EU, e.g. South Asians from Italy British born or naturalised individuals who seek our help mainly wilh spouse visas and family reunion issues. Advlce and guidance RMC has a very broad remit of services. Our main areas of focus are: ulated immi ration advicelcasework RMC is regulated by the Office of the Immigration Services Commissioner (OISC) at Level 3 to provide free immigration advice and representation, mainly wlth: Applications for further leave to remain as a partner, parent, child or based on private life Entry clearance appllcations for family members Human Rights Claims Applications for settlement (ILR) Applications under the EU Settlement Scheme for EEA nationals and their family members Applications for victim of domestlc violence {DDV concession and settlement applications) Applications for Family Reunion Further submissions for refused asytum seekers Securlng access to publlc funds for th08e with no recours8 to them (NRPF) Representation before the First-Tier and Upper Tribun81. Since 2020 RMC has also been conducting advocacy before the First-Tier and Upper Tribunal (OISC Level 3 work). This work is being done by an experienced Sollcltor and the Immigratlon Department Manager, registered to OISC L3, as well as two casewcrkers under L3 supervision. This includes any work done followlng the lodging of the notice of appeal against refusal of an applicatlon. It requires a high level of knowledge of imrn igration law and practice, including a thorough understanding of relevant case law, human rights legislation and asylum law, where applicable. Advocacy work includes: Lodging of the notice of appeal Preparation of the evidence, including drafling the statements at the Firsl-Tier and Upper Tribunal (Immigration and Asylum Chamber) Representing clients before the First-Tier Tribunal (Immigratlon and A8ylum Chamberl Challenging decisions of Ihe Fir8t-Tier Tribunal and representing cases to the Upper Tribunal. Ciliz&nshi RMC supports many refugees and migrants to make the final step in their Integration, to become British citizens. In order to achieve this, RMG offers: citlzenshlp applications for adults and Ghildren, from inltlal advice to submission Fee waiver applications for children's applications First passport application. post naturalisation. The Refugee and Migrant Centre Limited Company Limited by Guarantee Trustees, annual report (includlng the director's report) Year ended 31 March 2024 Housin home18ssnoss and destitution RMC supports clients to avert homelessness and destitution, access better and safer accommodation and sustain such accommodation. More specifically we support with: Pre-tenancy workshops (private and social houslng) - making clients aware of their rights and responsibilities as tenants Supporting homeless people to find adequate and safe sccommodation and sustain tenancies Advice on housing eligibility and managing expectations regarding housing Supporting tenanls facing illegal eviclion and exploitation Working closely with local authorities and partners to suppcrt homeless, rough sleeping and destitute clients Support around rent arrears - both social housing and private rented secfor Working with social services on safeguarding issues Providing food, clothes and emergency f5nancial support for destitute clients Assisting clienls who are willing to go back to their families in home countries with re- connection, Welfare and Health RMC supports refugees and migrants to better navigate the NHS, use it appropriately and access all services available to them. Additionally, RMC support8 clients in accesslng rightful benefits through applications and appeals. More specifically we supporl with-. Accessing various welfarelbenefit entitlements Assisting newly granted refugees to transfer to Universal Credit Raising 8w8reness on appropriate use of the NHS GP. dentist and optician registration Health checks and coaching Advice on health charges Mental health training and support. ment RMC offers a tailored support package that enables our clients lo achieve their goals In accessing education and employment. We also provide training that builds clients, confidence, skills and qualifications, alongslde advice and guidance on securing employment. More specifically RMC offers support with.. CV writing. job search and job applications Applying for National Insurance numbers Resolving tax issues with HMRC Setting up online accounts wlth HMRC. Education Accesslng nursery and school places Accesslng College and university courses IT and literacy Classes English language classes {ESOL} The Refugee and Migrant Centre Limited Company Llmited by Guarantee Trustees, annual report (including the director's report) Year ended 31 March 2024 Orientation and welcome sessions. English classes are a key componenl of what we offer, as wilhout this the individuals we support are unable to communicate with their community, secure a job and rebuild their lives. Resettlement Pro rammes In RMC'S Birmingham, Wolverhampton and Walsall offices there are teams dedicated to supporting Syrians, Somalis, Sudanese, Afghans and Ukrainians who have come to the UK via the various Government's Resettlement Schemes. RMC provides wraparound support from pre-arrival preparations lo help with all settlement and integration matters including housing, welfare, heallh, education and employment. In August 2023 RMC was commissioned a5 the successor to Refugee Action and is now the lead provider for the Homes for Ukraine Scheme in Birmingham, With over 1000 Ukrainians who have arrivoé in the city sinGe March 2022 this is the biggest commissioned resettlement contract vwilhin the UK. SinGe RMC took over delivery of this scheme we have worked with 594 individuals, 119 of whom arrived between August 2023 and the end of March 2024. In Walsall 19 individuals arrived though the Homes for Ukraine scheme. Since its start RMC has supported 115 individuals to resettle in Walsall. 24 Ukrainians were supported under the Homes for Ukraine scheme in Wolverhampton. In Wolverhampton we continued to support 113 individuals who have arrived in the UK through the Afghan resettlement scheme, plus 17 children who have been born here. In Walsall we supported 146 Afghan nationals who arrived via the scheme plus 20 children who have been born in the UK. 38 individuals arrived in th@ last financial year. The Birmingham Afghan scheme saw g1 new arrivals during the year, all of whom arrived via the origln81 pledge plus those supported through the new Local Authorily Housing funded properties. Arrivals are set to continue into the next year, Charity futidraising Charitable fundraising remains a key funding source of our future strategy, whlch aims to raise funds in an ethical way Ilnking closely to the principles and strategic priorities of the charily. We gratefully acknowledge the grants and donations received in the year, which are detailed in notes 5 and 6 of the Financial Statements. Strategic report The following sectlons for achievements and performan￿ and financial revlew form the strategic report of the charity. Achievements and performance RMC'8 misslon Involves 'assisting refugees and migrants through crlsls and disadvantage, by removing barriers to their integration and empowering them to become equal cllizens,, Our core work took place through our open-door service across sites offering advice and support to new arrlvals and rnarginallsed migrants. Significant financial and capacily growth came about, however, through Birmingham Clty Council commissioning RMC to become the lead provider in the city of the Homes for Ukraine scheme. The Refugee and Migrant Centre Limited Company Llmited by Guarantee Trustees, annual report (including the director's report) Year ended 31 March 2024 RMC is the 6th largest OISC organisation in the UK and biggest provider of fre8 immigration advice in the West Midlands. By the end of March 2024 RMC had 34 immigration advisors, out of whl¢h 31 have an OISC qualification (Levels 1. 2 or 3) and 3 are under supervision for Level 1. 4 staff can provide advice at Level 3 of OISC and 20 can provide advice at Level 2 of OISC. We are constantly seeking to upskill our team of immigration advisors and ensure quality of advice given. RMC'S chairing of the West Midlands Immigration Network, a partnership between RMC, Brushstrokes, Hope Projects and Cilizens Advice Staffordshire North and Stoke on Trent, was praised alike by its members and funder, Juslice Together Initiative. Th8 associated advisors, network was also effective in sharing good practice, discussing legal developmènts, providing mentoring and training, and encouraging collaboralion. RMC'S legal work was further enhanced through the receipt of different funding streams. In July 2023 we received a grant from the Home Office to d81iver casework and representation on complexllale applications under the EU Settlement Scheme on behalf of people with vulnerabilities. In November 2023 we received seed funding from the Strategic Legal Fund. managed by ILPA, to conduGt pre-litigation research and policy work in relation to certain provisions of Appendlx Private Lrfe. This raises RMC'S profile as an organi5ation going beyond casework to more strategic work. Tvwo significant initiatives in thls financial year were the launch of the Dudley Refugee and MSgrant Hub and RMC'S response to the arrival of Sudanese evacuees. In May 2023 RMC, in partnership with Brushstrokes, opened an office in Dudley offering immigration advice. This initiative came about through the appeal of local health professlonals and funding from the Black Country Healthcare NHS Foundation Trust recognising the wider determinants of health (in this case uncertainty and anxiety about irregular immigration status) impactlng on people's lives. RMC'S parl-tim8 advice servlce has exceeded expectations as demand has grown and professionals across the sector have acknowledged the value of supporting refugees and migrants to overcome barriers to their integratlon. At the height of conflict In Sudan in April 2023 over 150 Sudanese evacuees arriv8d in Birmingh8m and the Black Country. Flesponding lo the urgenl call from Iccal authorities, RMC stepped up to assist familles placed in hotels. Deploying our Arabic speaking advisors, we worked swiftly to respond to the evacuees, multiple needs, including accessing clothing and basic necessities, providing immlgration advice, applying for benefits, and registering families with schools. nurseries and primary health care. This was done in close collaboratlon with the local authorities of Birmingham, Walsall and Wolverhampton. Tn-complianc& with laws and regulation810 enquiry of the trustees and other management and the inspection of regulatory and legal Gorrespondence, If any. Material wisstslements that arise due to fraud can be harder to detect than those that arise from error as they may invDIv8 deliberat@ concealment or collusion, A further desciiption of our responsibilities for the audlt of the financlal statamants 18 localgd on the Financial Reporting Council's website at www.frG,org.uklauditorsresponslblllEles. Thls descrfption forms part of our auditor's report. Us8 of our report This report is made solely to the Gharitable company's trustees, as a body, In accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008, Our audit work has been undertaken so that we mlght state to the charstable cornpany's tNslg8s Ihose matter8 we are required to slate to them in an auditor's ￿port and for no other purpose. To the fullest extent pemiitted by law, we do not acc8pt or a88um8 r8sponsibility lo anyone other than the charltable company and th8 charltabla company's trustees as a body, for our audit work, for this report, or forthe oplnlons we have formed. Muras Baker Jones Limlted Chartered Accountants and Statutory Auditor Regent House Bath Avenue Wolverhampton WV14EG 2t A/w&r 2DL4 Muras Baker Jones Limited is eligible lo act a8 an auditor in terms of Section 1212 of the Companies Act 2008. 14 The Refugee and Migrant Centre Limited Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Restricled funds Total funds Total funds 2023 Unrestricted funds Note Incorne and endowments Donations and legacies Charitable aclivities Investment income 67,190 g2,189 1,991 67,190 4,616,203 1,991 4,685,384 47,150 3,752,056 797 4,524,014 Total Income 161,370 4,524,014 3,800,003 Expendlture Expenditure on raising funds,. Gosts of raising donations and legacies Expenditure on charitable aGtivities Total expenditure 520 43,539 44,059 520 4,384,547 12,413 3,714,028 3,726,441 9,10 4,341,008 4,341,008 4,385,067 Net income 117,311 183,006 300,317 73,582 Transfer Between Funds Net Movement In Funds 117,311 183,006 300,317 73,562 Reconciliation of funds Total funds brought forward Total funds carried forward 916,645 318.713 1,235,358 1,161,796 1,033,956 501,719 1,535,675 1,235,358 The statement of financial activilies includes all gains and losses recognised in the year. All incorne and expenditure derive from continuing activities. The notes on pages 18 to 36 form part of these financial statements. 15 The Refugee and Migrant Centre Limited Company Limited by Guarantee Statement of Flnancial Position 31 March 2024 2024 2023 Note Fixed Assot Tangible Fixed Assets 15 17,545 13.808 Currenl assets Debtors Cash at bank and in hand 16 686,506 1,115,883 1,073,350 341,061 1,802,389 1,415,011 Creditors: amounts falling duo within one year Net current assets 17 284,259 193,461 1,518,130 1,221,550 Total assets18ss current liabilitles 1.535,675 1,235,358 1,235,358 Net assets 1.535,675 Funds of the charity Restricted funds Unrestricted funds - free reserves, general Unrestricted funds - deslgnated Total charlty funds 501,719 533,956 500,000 318,713 616,645 300,000 1,235,358 19 1,535,675 These financial statements were approved by the board cf trustees and aulhorised for Issue on 2811112024, and are signed on behalf of the board by: Mr M Cathright Trustee The notes on pages 18 to 36 form part of these flnanclal statemènts. 16 The Refugee and Migrant Centre Limited Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operating actlvlties Net income 300,317 73,562 AdJustn7ents for." Dopreciation of tangible fixed assets other interest receivable and similar income 12,446 18,399 Changes in.. Trade and other debtors 300317Trade and other creditors 387,444 90.798 {262,818) (130,001) (300,8581 Cash generated from operations 791,005 Interest received Net cash froml{used in) operating activities 791,005 {300,858) Cash flows from investing activities Purchase of tangib18 assets Net cash used in investing activities (16,183) (16,183) {11,295} {11,295} Net increasel{decrease) in cash and cash equivalents Cash and cash aquivalents at beginning of year Cash and cash equivalents at end of year 774,822 341,061 (312,153} 653,214 341,061 1,115,883 The notes Dn page8 18 to 36 fomi part of these flnanclal statem8nt8. 17 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General informatlon The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 1 st Floor, Roma PaNa, 9 Waterloo Road, Wolverhampton, West Midlands, WV14NB. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (Charities SQRP (FRS 102)) and the Companles Act 200e. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, modified to include certain assels at fair value, Th8 financial statements are prepared in sterling, which is the functional currency of the entity. Cash and cash equivalents Cash and Gash equivalents are basic financial assets and include cash in hand and bank deposits, and other shorl-term highly liquid Investments that are readlly convertible to a known amount of cash and are subject to an insignificant risk of change In value. Golng concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expeGted level of income and expenditure for 12 months from authorlsing these financial statements. The budgeted income and expenditure is suff icient with the level of reservgs for the charity io be able to continue as a going coll￿rn. Trade debtors Trade debtors are amounts due from funders for servlces perfomied in accordance with charllable objectives. Trade debtors are recognised inltlally at agreement value. They are subsequently measured at amorlised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according fo the orlginal terms of the r6¢8ivables. 18 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Accountlng pollcles {continued) Trade creditors Trade creditors are obligations lo pay for goods or services that have been acquired in accordance wilh the charitable objectives from suppliers. Accounts payable are classified as current liabilities If the charity does not have an uncondilional right, at the year end, to defer settlement of Ihe creditor for al least twelve months after the year end. If there is an unconditional right to defer settlement for at least twelve months after the year end, they are presented a8 non- current liabilities. Trade creditors are recognised initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, Judgements and key sources of estimation uncertalnty The preparation of the financial statements requires management to make judgements, estimates and assumplions that affect the amounts reported. The Items in the financial statements where these judgements and estimales have been noted below: The trustees make an estimate of the recoverable amount owed by deblors. When assessing impairment of debtors, the trustees assess the aging of the debt and historical experience. Due to the debtors being the result of funding agreements, the trustees do not belleve that an impairment reserve is appropriate at the year-end (2023 £nil). Estimates and judgements are continually revlewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounling Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes= restricted income funds or endowment funds. 19 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements {contlnued) Year ended 31 March 2024 Accounting policles (contlnued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo particular cafegories of income.. incom8 from donations or grants is recognised when there Is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the falr value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to th8 donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received rF the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the deliv8ry of the contrac18d service. Thls is classrfied as unrestricted funds unless there is a conlractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may b8 regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expand iture includes any VAT which cannof be fully recovered, and is classified under headings of the statement of f inancial activities to which if relates: expenditure on raislng funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activllies that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relatlng to the governance of the charity apportioned to charitable activitles. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable actlvilies. Support costs are those that assist the work of the charity but do not directly represent charitable 8¢tivities and include office costs, governance costs, adm Inistrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Wh&re support costs cannot b6 directly attributed to particular headings they have been allocated to cost of raising funds and expendlture on charitable activities on a basis Consistent with use of the resources. All costs are allocated to expendlture categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apporlloned between the activities they contribute to on a reasonable, justlfiable and consistent basls. 20 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2024 Accounting pollcies (¢ontlnu¢d) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets Carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreclation Depreciation 15 calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that ass8t as follows- Fixtures and fittings Equipment Improvements to Leasehold Premises 3 Years 3 Years 3 Years Impairment of fixed assets A review for indicators of impairment is carrled out at each reporting date, with the recoverable amount being estimated vvhere such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly, Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it 15 not possible to estimate the recoverable amount of an individual asset. an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generatlng unit is the smallest identrfiable group of assets that includes the asset and generstes cash inflows that largely independent of the cash inflows from other assets or groups of assets. Flnancial instruments A financlal asset or a financial liabllity is recognised only when Ihe charily becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable Including any related transaclion costs. Current asset8 and current liabilities are subsequ@ntly measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortlsed Cost. 21 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnuèd) Year ended 31 March 2024 Accounting pollcies (contlnuod) Financlal Instruments (continued) other financial instrurnents, including derivatives, are inllially recognlsed at fair value, unless payment for an asset is deferred beyond normal buslness terms or financed al a rate of interest that is not a market rate, in which case the assel is measured at the present value of the future payrTients discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designaled hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairmenl loss is recognised under the appropriate heading in th8 Statement of flnancial activities in which the initial gain was recognised, For all equity instruments regardless of significance, and other financial as8@ts that are individually significant, these are assessed individually for impairment. other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are r8cognised immediately, to the extent that the reversal does not result in a carrying amount of th8 financial asset that exceeds what the Garrying amount would have been had the impairment not previously been recognised. Deflned contrlbution plans Contributions to defined Contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment wlll lead to a reduction in future paymenls or a cash refund. When contributions are not expected to be sellled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basls. The unwinding of the discount is reoognised as an expense in the period in which it arises, 22 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnu8dJ Year ended 31 March 2024 Limited by guarantee The liability of the members is limited to a sum not exceeding £10, being the amount that each member undertakes to contribute to the assels of the charity in the evenl of its belng wound up while being a member or within one year of ceasing to be a member. (1 } payment of the charitls debts and liabilities incurred before he, she or it ceases to be a member., (2) payment of Ihe costs, charges and expenses of winding up,. and (3) adjustment of the rights of the contribulories among themselves. Donatlon8 and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations Small Donations 67,190 67,190 Unrestricted Funds Restricted Total Funds Funds 2023 Donations Small Donations 47,150 47,150 23 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (Gontlnued) Year ended 31 March 2024 Income from charitable actlvlties 2024 2023 Restricted funds Grants AMIF- Regional AMIF- VIA BCC AMIF ARAP- BCC Barrow Cadbury Trust BBC-Children In need BCC- HFU Etnployment BCC- Nigerian Kick Slart Project BCC Sanctuary Grant BCC-HFU BCC- Windrush Project BBO Heart of England BBO Steps to Work Black Country Fund- STW BNO WMSMP BNO-DHULC Dudley MBC Energy Redress Scheme Fairer Future- WBC Fifty Plus Skills Connect8d The National Lottery Community Fund (Wolverhampton) The National Lott6ry Community Fund (Birmingham) H M Revenue & Customs Heart of England- Ukraine Project Justice Collabor2tions- JTI Oak Foundation Paul Hamlyn Refugee Action- Home5 for Ukraine Refugee Action- ARAP Smallwood Trust Walsall Councll- GET Connected Project Walsall Councll- GAP Provlsion Project WCC- BNO Outreach Prole¢t WCC Exceptional Support Fund MWUA Appeal WCC-Know Your Neighbourhood WCCMIH SLA 135,622 191,122 195,410 93,167 176,240 54,729 31,000 42,238 30,000 10,000 11,725 495,196 2,500 17,119 8,000 327,750 33,571 39,644 35,000 84,333 8,957 9,807 3.591 28,196 105,909 99,921 32,568 29,583 9,894 106,250 150,000 60,000 535,042 12,155 24,562 7,500 9,314 30,258 20,000 1g,379 170,000 150,000 66.000 261.727 250,435 46,102 9,000 60,690 35,000 35,000 2,339,658 2,061,548 24 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Income from charitable activities (continued) Serrfice Provision ARAP Programmes ARAP VIA WCC AFIAP via WBC BCC -Employability Service BCC -well Being and Mental Health Support Park Inn Hotel WBC HFU-WBC HFU-WCC MHCLG LASSLO Birmingham RTOF-WCC UKRS-WCC Vulnerable Persons Resettlement Scheme (Walsall) Vulnerable Persons Resettlement Scheme (Wolverhampton} Wider Determinants of Health Black Country NHS Walsall-MBC UKSPF Walsall MBC-Move On Walsall MBC- Hotel Project Wolverhampton CC- City Services Project Wolverhampton CC-Hotel Project Wolverhampton CC-UKSPF 149,606 512,207 130,023 97,705 19T,925 353,775 43,166 187,443 59,889 209,180 128,807 70,000 17,565 222,762 42,493 149,836 130,000 10,389 74,217 35,949 174,275 48,649 12,224 20,020 161,193 12,496 59,920 309,885 2,112,752 1,508,847 25 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnuod) Year ended 31 March 2024 Other Income SLA EU Settlement Scheme 71,604 166,305 Total Restricted Income 4,524,014 3,736,700 2024 2023 Unrestrlctod funds Grants Access to Business Beacon Centre BVSC- (Research Belter Together) ILPA Maximus TLC College WMSMP 3,600 20,000 855 2,000 43,120 4,025 6,000 65,975 13,625 Other Income Asirt Birmingham NHS Trust Crealive Black Country Spring Housing Association Universily of Wolverhampton Ovacome 20,000 390 240 5,584 1,331 400 Total Unrestricted Income 92,189 15,356 Total Charitable Income 4,616,203 3,752,056 26 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements {continued} Year ended 31 March 2024 Income from charltable activities (continued) 2024 2023 Incomo summary by type of income Grants Service Provision Other Income SLA 2,339,658 2,112,752 92,189 71,604 2,075,173 1,508,847 1,731 166,305 4,616,203 3,752,056 Investment Income Unrestricted Total Funds Unrestricled Total Funds Funds 2024 Funds 2023 Bank Interest Received 1,991 1,991 797 797 Costs of ralslng donatlons and legacles Unrestricted Funds Restricted Total Funds Funds 2024 Wages 2nd Salaries other office costs 520 520 520 520 Unrestricted Funds Restricled Total Funds Funds 2023 Wages and salaries Other office costs 1,961 10,452 1.961 10,452 12,413 12,413 27 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (Gontinued) Year ended 31 March 2024 Expendituro on charltable activitios by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Direct expenditure Support costs 25,021 18,518 3,053,308 1,287,700 4,341,008 3,078,329 1,306,218 43,539 4,384,547 Unrestricted Funds Restricted Total Funds Funds 2023 Direct expenditure Support costs 19,377 47,813 2,563,019 1,083,819 2,582,396 1,131,632 67,190 3,646,838 3,714,028 10. Support Costs Unrestricted Restricted Total funds Funds 2024 Funds 2024 2024 Governance costs 5,610 28,230 9,626 12,446 358,D58 157,598 253,164 462,966 5.610 29.440 9,626 12,448 361,237 163,734 253,461 470,662 1.306.218 IT 1,210 Human Resources Depreciation Wage8 and Salaries Rent Office Cosls Other 3,179 6,136 297 7,696 18,518 1,287,700 Unrestricted Restricled Total funds Funds 2023 Funds 2023 2023 Governance costs 5,610 39,923 5,491 4,960 358,918 140,741 214,396 313,780 5,610 39,923 5,491 18,399 368,452 149,368 214,897 329,492 1,131,632 Human Resources Depreciation Wages and Salaries Rent Office Costs Qlher 13,439 9,534 8,627 501 15,712 47,813 1,083,819 28 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 11. Net income Net income is stated after chargingl(¢rediting)'. 2024 2023 Depreciation of tangible fixed assets 12,446 18,399 12. Auditors remuneration 2024 2023 Fees payable for the audit of the financial statements 5,610 5,610 Fees payable to the charilvs auditor and its associates for other services.. other non-audit services 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows., 2024 2023 Wages and salarles Social security costs Employer contributions to pension plans 3,076,216 259,004 101,725 2,630,766 238,789 87,826 2,957,381 3,436,945 The average headcount of employees during the year was 118 {2023 112). Three employees received employee benefits of more than £80,000 during the year (2023: Two). The senior management team consists of the Chief Executive, Deputy Chief Executlve and Head of Services. The total employee benefit8 of the senior leadership team were £224,019 (2023 £204,g48) 14. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were receivsd by the trustees. 29 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 15. Tangible fixed ass8ts Leasehold Improvements Office & computer Fixlures & fittings Total Cost At l April 2023 Additions 34,946 2,604 125,700 13,579 9,269 189,915 16,183 At 31 March 2024 37,550 139,279 9,269 186,098 Depreciation At 1 April 2023 Charge for the year 34,946 868 111,892 11,578 9,269 156,107 12,446 At 31 March 2024 35,814 123,470 9,26g 168,553 Carrylng amount At 31 March 2024 1,736 15,809 17,545 At 31 March 2023 13,808 13,808 16. Debtors 2024 2023 Trade debtors Prepayments and accrued income 507,532 178,974 488,402 585,548 686.506 1,073,950 17. Creditors: amounts falling due wlthln one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes 77,075 112,570 94,614 64,428 60,251 68,782 284,259 1g3,461 18. Ponsions and other post-retlrement benefits Deflned contribution plans The amount reGognised in income or expenditure as an exp8nse in relation tc defined contribution plans was £1 D1,725 (2023.. £87,826), 30 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2024 19. Analysis of charltable funds Unrestrlcted funds At 1 April 2023 At 31 March 2024 Income Expenditure Transfers Free Reserves - general funds Designated Fund - The Development Fund Alan Babbette Trust Eveson Charitable Trust Garfield Weston 616,645 126,370 (9.059) 1200,000) 533,956 300,000 200,000 500,000 15,000 (15,000) 20,000 161,370 (20,QOO) (44,059} 916,645 1,033,956 At 1 April 2022 At 31 March 2023 Income Expenditure Transfers Free Reserves - general funds Designated Fund- The Development Fund Alan Babelte Trust Garfield Weston 664,698 63,303 (39,603) (71,753) 616,645 208,725 20,000 20,000 913,423 91.275 300,000 (20,000) {20,000} {79,603) 63,303 19,522 916,645 The Designated Fund represents monies 88t aside to fund possible future property acquisitlOn8. 31 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financlal Statements (contlnuodj Year ended 31 March 2024 19. Analysis of charitable funds (continued) Restrlcted funds At 1 April 2023 Income Expenditure Transfer At 31 March 2024 The National Lottery Community Fund,. Birmingham Wolverhampton HM Revenue and Customs Paul Hamlyn FuNd Vulnerable Persons Reseltlement Scheme: Walsall Wolv8rhampton WCCIWH SLA Barrow Cadbury Trust Oak Foundation Oak Tree Trusl Asylum Migration Integration Fund Birmingham Walsall EU Settlement Scheme ARAP Programmes ARAP VIA WCC ARAP via WBC BCC Laaslo WCC - City Services Project DHULC BNO Projecl 99,921 (99,921 > (40,833) (32,568) (66,000) 40,833 32,568 @6,000 3,438 726 (3,438) 35,949 (33,022) 35,000 (35,000) 31,000 (31,000) 150.000 (150,000) 3,653 7,013 7,013 191,122 23,130 135,622 71,804 {191,122) 1158,752) {71,604) 228 149,806 (147,711) 35,137 512,207 (486,746) 209,180 (209,180) 167 161,193 (161.360) 2,123 60,598 864 (35,865) 1,105 (50) 9,894 (9.894) 2,803 170,000 (155,414) 374 1,390 10,000 (11,390) 174,939 261,727 {436,6661 3,446 250,435 (135,5741 128,807 (128,807) 46,102 (28,637) 5,033 187,443 (161,865) 70.000 (70,000) 43,166 (16,795) 42,238 (35,968) 495,196 (418,408) 130,023 (87,414) 97,705 {74,594) 35,000 WCC Emergency Support Fund Heart of England - Ukraine JustiGe Collaboralions JTI MWUA Donations BCC- Nigerian Project Refugee Action - HFU Refugee Action- ARAP WCC-RTOF Smallwood Trust Walsall WBC- HFU Wolverhampton CC -UKRS Walsall Council- Park I nn Hotel BBC- Children In Need BCC-HFU BCC-Employability Service BCC-Well Being and Mental Health Support Project BCC Sanctuary Grant BCC-Ukraine Employment Project BVSC-Fairer Future Black County Fund- Steps to Work Black Country NHS Trust- Dudley Pilot Black Country NHS Trust- Wider 1,055 17,389 374 118,307 17,465 30.611 8,193 34,564 6.270 76.788 42,609 23,111 11,725 30,000 (24,-$1i6) 9,807 (9,807) 33,571 (23,254) 84,333 {79,894} 174,275 (170,116) 11,725 5,484 10,317 4,439 4,159 32 The Refugee and Migrant Centre Limited Company Limlted by Guarantee Notes to the Flnancial Statements (contlnued) Year ended 31 March 2024 Determinants WMSMP-BNO Project Energy Redress Scheme Walsall Council- Get Connected Walsall CouncS1- Move On Walsall Council- Sudanese Hotel Walsall CC-UKSPF Wolverhampton CC-Know your Neighbourhood Wolverhampton CC- HFU Wolverhampton CC-UKSPF Wolverhampton CC- Hotel Project 39,644 8,957 9,000 12,224 20,019 48,649 {39,644) (2,319) {6,000) {11,919) (19,811) (43,193) 6,638 3,000 305 208 5,456 60,690 59,889 59,920 12,496 (57,559) (59,889) (54,993) (12,496) 3,131 4,927 318,713 4,524,014 (4,341,008) 501,719 BBO - to fund employment and ESOL work across Wolverhampton and Walsall Thg National Lottery Community Fund - Funding two separate projects in Birmingham and Wolverhampton to enable settlement and integration of refugees and migrants. Vulnerable Persons Resettlement Scheme - Facilitating the resettlement of Syrlan families in Wolverhampton and Walsall. AMIF - Asylum Migration and Inl@gration Fund - working wlth thlrd-country nationals across the region. EU Settlement Scheme - funding across the region to support EU nationals wilh appllcations to stay in the UK onGe we leave the EU. Afghan Relocations and Assistance Policy funding across the region Homes for Ukraine Scheme- funding across the region UK Resettlement Scheme - in Wolverhampton to help resettle vulnerable people Various contracts from Birmingham, Wolverharnpton and Walsall City counci18 to deliver services. Fimc also received grants from the National Lottery Community Fund. Barrow Cadbury Trust, Oak Foundation and The Paul Hamlyn Foundation. 33 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financlal Statements (continued) Year ended 31 March 2024 Restrlcted funds At 1 April 2022 At 31 March 2023 Income Expenditure Transfer BBO - Steps to Work BBO Hearl of England Cost Of Living The National Lottery Community Fund: Birmingham Wolverhampton Big Lotfery COVID Fund TB Clinic HM Revenue and Customs Paul Hamlyn Fund Vulnerable Persons Resettlement Scheme: Walsall Wolverhampton WCCIVVH SLA Barrow Cadbury Trust Birmingham CCG Birmingham CC Birmingham CC Public Health Oak Foundation Oak Tree Trust Asylum Migration Integration Fund Blrmingham Walsall EU Settlement SGheme ARAP AMIF-BCC ARAP Programmes ARAP VIA WCC ARAP via WBC CC Windrush Project BCC Laaslo WCC - City Services Project Walsall CC- Covid Champions Project CPN-Black Country NHS Fifty Plus Skill Connected NHS Trust WMCA-RSI Project UKHSA-Migrant Outreach Project WVSC Proi'ect WCC BNO Prolect WCC Emergency Support Fund Walsall CC -GAP Provision Heart of England Ukralne Justice Collaborations JTI MWUA Donations BCC Nigerian Proi'ect Refug8e Action HFU Refug88 Action ARAP WCC-RTQF 25,155 327,750 (352,905) 8,000 18,000) 40,040 105,909 (105,116) 60 4,945 40.833 (60) {4,945} 29,583 60,000 (29,583> {60,000) 10,839 (6,951) 74,217 {112,208) 35,000 (35,000} 54,729 (54,72g} 3,438 726 38,717 780 1600 30,058 (30,058) 60 150.000 (150,060} 7,852 (839) (780) (1,600) 7.013 3,289 93,167 196,456) 8,236 195,410 (180.516) 166,305 (166.305) 984 176,240 (177.224) 23.130 13,158 197,925 (210,855) 21,173 353,775 (339,811) 2,161 17,119 (19,280) 42,493 (42.493) 2,496 309,887 {312.216) 2,321 8,436 1,977 4,664 400 980 20,010 2,397 4,953 1,469 228 35,137 167 (2,321) {8,436) 3,591 28,196 (5,568> (32,860) (400} (980) (20,010) (9,897) (34,347) {20,364) (9,314) 7,500 30,258 20,ODO 9,314 9,894 106.250 {103,447) 19.379 (19,005) 2,500 91,110) 535,042 1360,103) 12,155 (8.709} 149,836 (149,836) 1,105 9,894 2,803 347 1.390 174,939 3,446 34 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statements (contlnu8d) Year ended 31 March 2024 Small Wood Trust 24,562 (24,562) Walsall CC-HFU Wolverhampton CC- UKRS Walsall Council -Park Inn Hotel 222,762 1217,729) 130,000 1130,000} 17,565 {9,372) 5,033 8,193 248,373 3,736,700 (3,646,838) (19,522) 318,713 35 The Refugee and Migrant Centre Limited Company Limited by Guarantee Notes to the Financial Statempnts (continued) Year ended 31 March 2024 20. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Fixed assets Current assets Creditors less than 1 year Net assets 8,264 1,025,692 9,281 17.545 776,897 1802.389 (284,259) (284,259) 501,719 1,535,675 1,033,956 Unrestricted Funds Restricted Total Funds Funds 2023 Fixed assets Current assets Creditors less than 1 year Net assets 8.264 5,544 13.808 913.991 501,020 1,415,011 15.610) (187,851) (193,461) 916,645 318,713 1,235,358 21 Leasing Commltments At 31 March 2024 the Charity had future minimum non- cancellable lease commilments as set out below.. Operating leases which axpire 2024 2023 Within one year Within two to five years 105.000 95.625 73,900 8,750 36