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2021-03-31-accounts

Company registration No. 05143051 (England & Wales) Charity No. 1107471

Global Link (Lancaster)

Company Limited by Guarantee

Trustees’ Report and Unaudited Financial Statements

For The Year Ended 31 March 2021

GLOBAL LINK (LANCASTER)

CONTENTS

Page
Charity Reference and Administrative Details 1
Chairperson’s Report 2
Executive Director’s Report 2
Trustees’ Annual Report 8
Independent Examiner’s Report to the Trustees 13
Statement of Financial Activities (incorporating the Income and Expenditure
Account)
14
Balance Sheet 15
Notes to the Accounts 16

GLOBAL LINK (LANCASTER)

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 MARCH 2021

Registered charity name Global Link (Lancaster) Charity registration number 1107471 Company registration number 05143051 Registered office YMCA New Road Lancaster Lancashire LA1 1EZ

The trustees

The trustees who served the charity during the period were as follows:-

Ann Morgan – resigned 30 November 2020
John Martin – resigned 1 November 2020
Caroline Jackson
John Hammond (Vice-Chair)
Rebecca Marsden – resigned 3 June 2021
Chris Hart – resigned 30 November 2020
Khaldoun Jayousi (Chair) – appointed 1 April 2020
Hisham Attir – appointed 5 November 2020
Patrice Van Cleemput – appointed 5 November 2020
Steven Shyaka – appointed 5 November 2020
Thomas Cahill – appointed 5 November 2020
Debbie Mace – appointed 8 August 2021
Secretary Rebecca Marsden – resigned 3 June 2021
Thomas Cahill
Independent Examiner MHA Moore and Smalley
Chartered Accountants
Priory Close
St Mary’s Gate
Lancaster
Lancashire
LA1 1XB
Solicitors Oglethorpe, Sturton & Gilibrand Solicitors
16 Castle Park
Lancaster
Lancashire
LA1 1YG

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GLOBAL LINK (LANCASTER)

CHAIRPERSON AND EXECUTIVE DIRECTOR REPORTS

FOR THE YEAR ENDED 31 MARCH 2021

Chairperson’s Report

This year Global Link continued to carry out its projects and programmes undeterred or hindered, in spite of all the difficulties caused by closure due to the Covid pandemic.

Two main issues dominated the workings of GL this year. The first was the search to buy a property to be the main organisation office. This issue alone caused lots of reluctance and a split of opinion among trustees causing more than one to quit their trustee responsibilities. In fact, due to these resignations, I came to be the chair of trustees. I agreed to fill in the void to help keep the flow uninterrupted. Unfortunately, until this date no luck finding the right property although several were viewed, and some offers were made. However, this episode showed GL spectacular success generating funds by crowd funding.

The second issue was the COVID closures and the difficulty to operate virtually. This operational hurdle showed the ingenuity of the GL staff and management where their creativity was on display to find alternative ways to deliver their projects. Appreciation and commendation from me and the trustees to all the staff and management of GL who succeeded in keeping RAS well served and managed to make GL presence and name more noticed.

I am confident GL management will continue its success securing grant to funding its several projects and serving better its end users and the community in general.

Khaldoun Jayousi Chair

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GLOBAL LINK (LANCASTER)

CHAIRPERSON AND EXECUTIVE DIRECTOR REPORTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Executive Director Report

As ever, I feel hugely proud of the work Global Link did this covid-dominated year, both in surviving the pandemic and its blows to our services, particularly in global education, but also in how we adapted our services and activities to continue to meet the needs of asylum seekers and refugees during such a challenging period.

As the Chinese symbol for crisis suggests, every crisis is also an opportunity. The pandemic made Global Link innovate, particularly digitally, developing courses, workshops and a conversation space online, developing the www.refugeehome.uk website through user-led research and developing online booking systems for appointments, but also learning how to, and effectively creating, our first online heritage ‘exhibition’. It also prompted the creation of the booklet and films documenting Lancaster and Morecambe’s extraordinary community response to the pandemic.

Of course, there were downsides, with our heritage project put on hold and one staff member furloughed, Sara and Nadia both leaving, and very little global learning taking place. But furlough enabled us to keep Alison employed, and we were able to increase Zia’s hours to full time, and Wael to full time for much of the year.

The crisis also led us to seize an opportunity, which we have yet to make a reality. This was the decision to launch a fundraising appeal to raise the funds to purchase a building for Global Link, to ensure that we had a long-term future, and ultimately be less dependent on grant funding. Through a crowd funder, we successfully raised £75,000 for a deposit towards a building in 2 months. Whilst we have not yet secured a building, we are building up substantial restricted income to be able to purchase a building when the time is right.

Throughout this year, we have continued to be closely supported by the Lloyds Foundation through a COVID emergency grant as well as an ENABLE grant, which came with a range of management support, ranging from governance consultancy, support with building purchase, fundraising support, communications support and a dedicated Development Officer. This support led to a fundraising strategy and the successful Crowdfunder, as well as resulting in a bespoke data management system which is enabling us to better demonstrate the social impact of our work.

Global Link has emerged from the pandemic stronger than before.

Global Learning

Like all educational establishments, Global Link has, due to the pandemic and associated lockdowns, this year been mostly unable to deliver global education teacher training or work in schools. Schools have been unable or too cautious to bring external providers into the classroom.

However, we continued online to advise and support Lancashire schools interested in developing overseas global partnerships, with 2 clusters of schools with links to Kenya and Uganda developing their online global learning CPD (Continuing Professional Development) as part of the British Council Connecting Classrooms through Global Learning programme, and several schools developing their one-to-one partnerships. Visits were impossible during the pandemic, and, indeed, for much of the year, Kenyan and Ugandan schools were closed.

We also worked with Global Learning London (funded by the Paul Hamlyn Foundation) to develop a new CPD course exploring migration called Shared Ground which has been delivered elsewhere around the country. Global Link’s planned courses had to be cancelled, one due to covid.

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GLOBAL LINK (LANCASTER)

CHAIRPERSON AND EXECUTIVE DIRECTOR REPORTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

We also created two new educational resources to increase understanding and empathy for refugees. One is a new soundtrack for Escape to Safety , which we made into a digital story accompanied by teaching activities for teachers to use online. The other is our first virtual reality resource Syria to UK where viewers where a virtual reality headset and are immersed in the story of a Syrian boy coming to the UK through a resettlement programme.

Refugee Support, Advocacy, Information, Activities & Community Cohesion

Using the Big Lottery fund reporting years of June to June, and the new bespoke CRM (database) system we developed with Lloyds Foundation funding, we estimate that we supported at least 148 asylum seekers and refugees this lockdown year, though this number is likely to be higher because we only properly started using the CRM in September. The social impact page of our website outlines how many people we supported with various casework issues, including issues relating to advocacy, legal support, health, housing and finance. In addition, despite the lockdown restrictions, we supported 14 ASR into volunteering, helped 16 refugees access employment support, and helped 4 refugees into employment.

During much of lockdown, asylum seekers and refugees (ASR) were supported over the phone, often using WhatsApp to enable interpreters to join the calls. This casework over the phone was only possible because of the additional Big Lottery Fund funding, as well as Barrow Cadbury Trust funding we accessed through City of Sanctuary which funded Wi-Fi for 150 asylum seekers for much of the year.

Because of the lockdown, there was less casework as there were fewer new arrivals, no requirements for asylum seekers to travel to police stations and no evictions. Simultaneously, there were fewer volunteering and employment opportunities, such that we developed the very successful Covid Stories project ‘Lancaster & Morecambe’s Community Response to Covid 19’ as a volunteering and skills development opportunity for asylum seekers and refugees, as well as a project to celebrate community cohesion and the importance of community and the voluntary sector in response to the pandemic. This resulted in a beautiful booklet and 9 digital stories on our website.

COVID 19 forced much of Global Link’s support online, and we were able to access CATALYST (Big Lottery) funding to digitise some of our services. Initially, this included creating video presentations about life, work and culture in the UK, and hosting these on a Moodle online learning platform we created. These were subsequently used in the online conversation space, and form part of an archive for future Lunch Drop in presentations. A key success has been the ongoing development of the website www.refugeehome.uk, a website created by our Syrian IT support worker and other ASRs who have contributed articles and stories for the website. This is the first website we are aware of, that is created BY refugees, ABOUT refugees (e.g. where they come from and why) and FOR refugees – a place to get useful relevant information about accessing support and advice on issues relating to life in the UK, education, mental health, dentists etc.

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GLOBAL LINK (LANCASTER)

CHAIRPERSON AND EXECUTIVE DIRECTOR REPORTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Our ASR support work during the lockdown was very much guided by the ‘5 Ways to Well-being’ as we saw an increase in mental health issues, with 11 asylum seekers supported to access mental health support. Education and learning is one of the 5 ‘ways to well-being’ so we focussed on organising learning activities, both online and outside, and in total, 44 ASR developed IT skills, sewing skills and food growing skills. Thanks to the provision of wifi, the provision of 22 refurbished, and 6 new, computers, and close partnership with Lancaster and Morecambe City of Sanctuary we continued to support ASR access ESOL and other educational courses through the lockdown, with 118 participating in ESOL classes and 12 participating in other courses. We also hosted a Driving Theory course on Zoom, which our volunteers then delivered in Spanish, Farsi and Arabic, a How to Create Your Own Business Plan workshop with partner Mi-gen, and we worked with WEA to host several well-being workshops, as well as to get ASR on to a Community Interpretation course, which has resulted in work for one of the refugee interpreters.

We also co-developed and co-delivered an active citizenship course called Mobilise! https://www.rememberingresistance.com/mobilise.html This was co-developed with Lancaster University and 8 ASR learnt about histories of people who changed the law or social practices in the UK, drawing on Global Link’s Documenting Dissent heritage website, as well as Lancaster University’s Remembering Resistance project. This course had a profound impact on one of the participants who decided afterwards to apply to do a social work course at university.

We also continued to fund the Sewing Circle who produced some videos which were added to the Moodle; one was on making your own face mask. The Sewing Circle met online but resumed face to face with restricted numbers at Cornerstone, who opened their building to the community much earlier than the YMCA.

Physical exercise was another of the 5 ways to well-being, so in the summer we ran a weekly cycling project, and a weekly walking project, encouraging ASR to explore the local countryside, including Morecambe Bay. The walking project in particular was very successful, with ASR reporting how time spent in nature significantly helped their mental health. This has led to partnerships with Natural England which will be furthered developed as part of our commitment to encourage ASR to engage more with nature.

Claver Hill Community Farm remained the only open space where ASR could meet during the lockdowns, so, as well as continuing to grow food, be outside in the fresh air doing physical work, Claver Hill was an important place for ASR to have some social contact. In the summer, we ran 4 weeks of outdoor activities for children, which was very much enjoyed by the families who had experienced 6 months of lockdown restrictions. We also had several gatherings where volunteers cooked, and shared food made with Claver Hill produce.

In our desire to get families out of the house during the wintry lockdown days, we worked with local artistic director Sara Punshon to support two outdoor ‘trails’ for families, where children and parents were given maps and a teddy bear or Easter Chick to go and find the other teddies or chicks in the windows. Disappointingly, only 4 families engaged in these trails, but those that did enjoyed it very much. As one mother said, ‘ The kids were SO happy you can’t imagine….. every time they see something to add in the map…we didn’t have any friends here, we came here new. So when we’ve got something to do, something that pushes us to get out of the house, it makes us very happy…It gave us reason to leave the house. Otherwise, I wouldn’t leave the house; I would be staying in bed. The kids would just be on the phone, not doing anything. But when there’s an activity, we ALL join together as a family.’

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GLOBAL LINK (LANCASTER)

CHAIRPERSON AND EXECUTIVE DIRECTOR REPORTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Maintaining connection with other people is another key way to well-being, so, in addition to the COVID Stories project, and the outdoor activities, we also hosted a weekly online conversation space which ASR could access through the WhatsApp groups. We often shared presentations about life, work and culture in the UK through this conversation space. We had anywhere between 5 – 18 people attending each week, with a few regulars who commented that the space helped them through the lockdown. One refugee said, ‘ In general lockdown was really tough. It wasn’t easy for anyone. Actually, I really felt still connected to other people thanks to the online conversation space, where we were really sharing together. I felt like I was still valuable. If it wasn’t for the online zoom conversation space, I would go crazy because you cannot meet people outside, you can only talk on the phone, that really increases the stress. When you are at home, you don’t have the motivation, you don’t find anyone who motivates you, and you cannot find the motivation within you to do something at home, you are just stuck. And everything I tried something I get frustrated and thing what’s the point and I would stop. And every time you watch the news it’s all about coronavirus and people dying. That was a really hard time. But one thing, thanks to that online zoom conversation I could survive, thanks to zoom, I could breathe again. It was very helpful, not only for me, but also for the other refugees and asylum seekers. Thanks to you and the staff, it made me feel that I matter.

We were unable to hold our usual community celebrations, and indeed twice had to cancel the intended Nowruz (New Year) celebrations. However, we adapted and worked with City of Sanctuary teachers to hold a wonderful Refugee Week event online, with ASR sharing stories they had written, or presentations about their countries which they had prepared. This was attended by over 50 people. We also held a well-attended online event to launch the Covid 19 Stories project. In the summer we held several gatherings at Claver Hill Community farm, where we shared food cooked with Claver Hill produce.

Finally, we referred 150 asylum seekers to the Olive Branch food bank for food packages, and provided donated clothing and bedding for approximately 80 people.

Community Heritage with a global dimension

Our major multi-partner European heritage project ‘Learning from the Past (so that we are not condemned to forget it)’ was due to be completed in September 2020, but lockdown restrictions meant that much of the project activity could not happen, including the project partner meetings and training. Staff from all the partners were furloughed, so we secured a 6-month extension of the project.

Once again, the pandemic forced staff to develop their digital skills, with workshops and meetings held over zoom, and the final planned physical exhibition was transformed into an online exhibition http://learningfromthepast.net/exhibition/ (though after the project was completed, a physical exhibition was hosted and co-produced in summer 2021 at Lancaster City Museum).

Despite the challenges, the project was very successful, even ground-breaking, with Global Link training European partner youth organisations to develop community heritage activities with older volunteers, and an Archive to reach out and work with young volunteers. Older adult volunteers conducted their own research into people who had worked for peace after the first World War and documented these stories on an online map at http://learningfromthepast.net. Young people then engaged with these stories and reflected artistically about what this learning can teach us about the contemporary world.

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GLOBAL LINK (LANCASTER)

CHAIRPERSON AND EXECUTIVE DIRECTOR REPORTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

The project inspired all the European partners to wish to continue to work together in community heritage relating to the global dimension, but, sadly, funding from the European Union is no longer available, thanks to Brexit.

We are hoping to develop further community heritage around the theme of migration in the Northwest, to tie it even more closely into our refugee support work.

Gisela Renolds Executive Director

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GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and accounts for the year ended 31 March 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Companies Act 2006 and the Statement of Recommended Practice, “Accounting and Reporting by Charities”.

Structure, Governance & Management

The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 2[nd] June 2004. The Trustees are also the directors for the purpose of company law, and selection is through election at the Annual General Meeting. Up to two trustees can also be co-opted by the Executive Committee. All Trustees retire at the following Annual General Meeting and may be re-elected. None of the Trustees have any beneficial interest in the company. New trustees are invited to join the board by existing trustees.

All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up. The Trustees are responsible for the overall management of the organisation, for strategic development and policy agreement. Daily operational activities of the charity organisational are delegated to an internal manager who reports to the Trustees at regular intervals.

The Trustees, who are also directors for the purposes of company law, and who served during the year were:

Ann Morgan – resigned 30 November 2020 John Martin – resigned 1 November 2020 Caroline Jackson John Hammond (Vice-Chair) Rebecca Marsden – resigned 3 June 2021 Chris Hart – resigned 30 November 2020 Khaldoun Jayousi (Chair) – appointed 1 April 2020 Hisham Attir – appointed 5 November 2020 Patrice Van Cleemput – appointed 5 November 2020 Steven Shyaka – appointed 5 November 2020 Thomas Cahill – appointed 5 November 2020 Debbie Mace – appointed 8 August 2021

Staff

Gisela Renolds Keri Brown Alison Lloyd Williams Sophie Fosker Nadia Shiraz Wael Altarrh Sara Nobili Park Zia Khan

Aims, Objectives and Activities

Global Link’s aim is to create ‘Reflective, caring and cohesive communities in a just and sustainable world’.

Our mission statement is ‘ Creative Learning and Action for a more just and sustainable world.’

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GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)

FOR THE YEAR ENDED 31 MARCH 2021

Global Link is a Development Education Centre, providing creative and participatory learning experiences, to increase awareness of the global dimension and action towards a more fair and sustainable world. These include the 8 key concepts of: global interdependence, values and perceptions, sustainable development, social justice, diversity, citizenship, human rights, and conflict resolution.

In response to the current environment, Global Link has expanded its core activities to support incoming refugee and asylum seekers who need support services. In addition, Global Link undertakes complementary work locally to increase community cohesion and integration of these communities.

Strategic Goals: 2019-2024

The following strategic goals were developed during a Trustee and Staff Away Day in September 2018. These goals form the backbone of our strategic plan and will be used by the Trustees and Management to set priorities and measure success over the next five years.

  1. We will be a leading global education provider of training, consultancy and projects

  2. We will provide a high quality and professional support and referral service for refugees and asylum seekers

  3. We will work to increase community cohesion by hosting events and exhibitions to bring communities together, as well as using the media to share positive stories

  4. We will build on our expertise in global education and heritage to develop a new project that brings together all the strands of our work to address our core aims

  5. We will raise awareness of Global Link with the public and key individuals and organisations to facilitate further funding, enable current work and to develop beneficial partnerships

  6. We will establish clear operating systems within a fit for purpose space technologically equipped for effective interaction and sharing of information, all underpinned by coherence, consistency and good communication (open, respectful, non-judgemental)

  7. We will ensure the long-term sustainability and stability of the organisation through robust strategic planning and diversification of income streams

Activities

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. These activities fit within the following descriptions of charitable purposes as set out in the Charities Act, for the benefit of the public:

Further details of our activities for the year are contained within the Chairperson and Manager reports on pages 2-7 of these financial statements.

Educational Resources

Our resource centre holds a variety of teaching packs, books, DVDs, posters, story boxes, artefacts and games available for loan to members.

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GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)

FOR THE YEAR ENDED 31 MARCH 2021

Websites

The Global Link website is kept regularly updated with news items and resources produced through Global Link, including digital stories. Global Link operates a Facebook page which shares regular updates directly to the website.

Global Link has designed and created two further heritage websites www.documentingdissent.org.uk and, more recently, www.learningfromthepast.net on which our first online heritage exhibition can be seen.

Global Link has also created the first website ‘by refugees, about refugees, for refugees’ which contains an abundance of useful information, and which has been significantly developed throughout the pandemic www.refugeehome.uk

Volunteers

We are grateful to our 6 research volunteers who have continued to work on our community heritage projects, as well as the approximately 20 volunteers who assist with refugee casework and other refugeerelated projects.

Members

We have 4 individual members at the end of March 2021 who support our work through an annual membership fee and 6 Friends of Global Link.

Plans for the Future

We continue to seek to purchase a building as a permanent education and community centre for refugees and asylum seekers, and the local community, and we continue to seek funding to support our extensive refugee and asylum seeker support and integration work.

We are seeking funding to implement a Northwest community heritage project to document migration stories in and out of the Northwest of England since Roman times, sharing this learning through an interactive website.

We continue to seek funding for global education, and in particular, sustainability projects to mitigate against climate change.

Risk Management

The Risk register is being implemented as well as the Business Continuity Plan in light of the recent pandemic. We continue to regularly review the strategic plan and the Executive Director reports at each Trustee meeting follows the new strategic goals for reporting.

Financial Review

Income and expenditure was as per the planned budget, and similar to the previous year.

The Charity remains in a healthy financial position and we are hopeful that this will continue for the next few years.

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GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)

FOR THE YEAR ENDED 31 MARCH 2021

Reserves Policy

The charity has a reserves policy, which identifies the restricted and designated funds required to meet future commitments, and a minimum level of unrestricted reserves to ensure that Global Link’s core activity could continue during a period of unforeseen difficulty. This has been calculated at approximately £30,965, which is 6 months of staffing and overhead costs.

Calculations of the required reserve levels are an integral part of the organisation’s planning, budget and forecast cycle and takes into account the risks associated with each income stream. This policy is reviewed on an annual basis and the unrestricted reserves at 31[st] March 2021 were £29,456 which is only slightly behind the figure desired above.

The charity has one restricted fund currently in deficit due to further income expected in 2021-22.

Funders

None of our work would have been possible without funding from the Big Lottery Fund (including CATALYST, Awards for All, and COVID 19 funding), Lancaster City Council (incl the Local Integration Fund), Lancashire County Council, the Lloyds Foundation, and Erasmus+.

Statement of Trustees’ responsibilities

The trustees (who are also the directors of Global Link (Lancaster) Limited for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

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GLOBAL LINK (LANCASTER)

TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)

FOR THE YEAR ENDED 31 MARCH 2021

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board of trustees

Khaldoun Jayousi Trustee

27/10/2021 Date:……………………………………

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GLOBAL LINK (LANCASTER)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF GLOBAL LINK (LANCASTER)

FOR THE YEAR ENDED 31 MARCH 2021

I report on the accounts of the company for the year ended 31 March 2021 which are set out on pages 14 to 28.

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 company’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 Association of Chartered Certified Accountants, 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 that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

Richard Hall FCCA

MHA Moore and Smalley Chartered Accountants Priory Close St Mary’s Gate Lancaster LA1 1XB

04/11/2021

……………….

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GLOBAL LINK (LANCASTER)

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
Total
Expenditure on:
Charitable activities
7
Total
Net income/(expenditure)
Transfers between funds
19
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14
Total
Total
Unrestricted
Restricted
funds
funds
funds
funds
2021
2020
£
£
£
£
2,785
52,278
55,063
3,195
-
186,512
186,512
251,339
4,221
-
4,221
12,306
5,485
-
5,485
162
12,491
238,790
251,281
267,002
15,577
170,967
186,544
258,398
15,577
170,967
186,544
258,398
(3,086)
67,823
64,737
8,604
4,168
(4,168)
-
-
1,082
63,655
64,737
8,604
28,374
33,753
62,127
53,523
29,456
97,408
126,864
62,127

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 16 to 28 form part of these financial statements.

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GLOBAL LINK (LANCASTER)

BALANCE SHEET

AS AT 31 MARCH 2021

----- Start of picture text -----
2021 2020
£ £ £ £
Fixed assets
Tangible assets 11 - 394
Current assets
Educational resources for sale 661 661
Debtors 12 1,330 3,395
Cash at bank and in hand 132,768 64,502
134,759 68,558
Creditors: amounts falling due within
one year 13 (7,895) (6,825)
Net current assets 126,864 61,733
Total assets less current liabilities 126,864 62,127
Net assets 126,864 62,127
Funds:
Unrestricted funds 29,456 28,374
Restricted income funds 97,408 33,753
Total funds 14 126,864 62,127
----- End of picture text -----

For the year ended 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

The trustees have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and 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 were approved by the members of the committee and authorised for issue on the 27/10/2021 ........................ and are signed on their behalf by:

……………………………………

Khaldoun Jayousi Trustee

Company Registration Number: 05143051

The notes on pages 16 to 28 form part of these financial statements.

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GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Legal form

The charity constitutes a limited company, limited by guarantee as defined by the Companies Act 2006, incorporated in England and Wales. The address of the charity, the nature of its operations and its principal activities are all detailed in the Trustees’ report and charity administrative details pages in these financial statements.

Basis of accounting

The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with the accounting policies set out in note to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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).

The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of the accounts on a going concern basis

During the course of the year and before the approval of the accounts, there has been an escalation of measures taken within society to combat the COVID-19 pandemic. The trustees have at the time of approving the financial statements, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Donations and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. No income is shown net of expenditure.

Grant income is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Government grants and CJRS (Coronavirus Job Retention Scheme) claims are recognised in the period to which they relate.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred and where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Support costs are those which assist the work of the charity but do not directly represent charitable activities. Where costs cannot be directly attributed to a particular heading, they have been allocated on a basis consistent with the use of the resources.

Stock

Educational resources held by the charity for sale are included in the accounts at 50% of the sales value which the Trustee’s believe to be a fair reflection of the stock’s cost.

-16-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies (continued)

Cash and cash equivalents

Cash includes deposits held on call at banks and cash in hand.

Tangible fixed assets

Individual fixed assets (excluding computer software), costing more than £350 are capitalised by the Charity. Such tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Computer and office Equipment

25% straight line

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Grants received in advance of the period in which the funder requires the expenditure to be applied will be shown as deferred income on the balance sheet.

Pension costs

The charity operates a defined contribution pension scheme. Contributions are charged to the accounts as they become payable in accordance with the rules of the scheme.

Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease. The charity currently has a one month rolling lease agreement in place.

Accumulated funds

Unrestricted funds – these are available for us at the discretion of the trustees in furtherance of the general activities of the charity.

Designated funds – these are unrestricted funds set aside by the trustees for particular purposes.

Restricted funds – these are subjected to restrictions on their expenditure imposed by the donor.

Taxation

The charity is recognised by the Inland Revenue as a UK Charity and is entitled to exemptions from corporation tax.

Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

-17-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies (continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the statement of comprehensive income.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the statement of comprehensive income.

De-recognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

-18-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies (continued)

De-recognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2 Judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key assumptions, judgements and estimates

In the opinion of the Trustees’ there have been no significant judgements made in the process of applying the above accounting policies.

There have been no key assumptions concerning future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

3 Income from donations and legacies

Donations Unrestricted
Restricted
Total
Total
funds
funds
2021
2020
£
£
£
£
2,785
52,278
55,063
3,195
2,785
52,278
55,063
3,195

In the comparative period, all income from donations was unrestricted.

-19-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

4 Income from charitable activities

----- Start of picture text -----
Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Erasmus + Safe Haven - - - 1,884
Erasmus+ LFTP - - - 78,755
BLF - Reaching Communities - 55,531 55,531 56,581
LCC - SRP - 37,500 37,500 48,287
Walney Island - 3,705 3,705 13,180
HLF - Growing the Seeds - - - 9,000
Dukes -Refugee performance - - - 2,000
Lancaster Uni - Remembering resistance - 2,000 2,000 1,000
LCC - Sudanese Gathering - - - 4,000
Awards 4 All -Drop In - - - 9,895
Lloyds Enable - - - 14,988
LIF Grants - 10,564 10,564 11,769
LCC - Growing Club - 9,997 9,997 -
LCC - VR Syria - 9,985 9,985 -
LCC - Escape to Safety - 5,850 5,850 -
Lancaster & Morecambe City of Sanctuary - 4,980 4,980 -
Catalyst - 5,000 5,000 -
DPD - 2,000 2,000 -
BLF - Other - 13,400 13,400 -
Lloyds Foundation - 25,000 25,000 -
Lancaster Urgent Response - 1,000 1,000 -
- 186,512 186,512 251,339
----- End of picture text -----

In the comparative period the charity had £11,769 unrestricted income from charitable activities, and £239,570 in restricted income.

5 Other trading income

Other trading income
Educational services
Sales of resources
Unrestricted
Restricted
Total
Total
funds
funds
2021
2020
£
£
£
£
4,221
-
4,221
12,297
-
-
-
9
4,221
-
4,221
12,306

In the comparative period, all other trading income was unrestricted.

-20-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

6 Other income

Membership
Interest
CJRS income
Other income
Unrestricted
Restricted
Total
Total
funds
funds
2021
2020
£
£
£
£
-
-
-
60
103
-
103
102
5,267
-
5,267
-
115
-
115
-
5,485
-
5,485
162
In the comparative period, all other income was unrestricted.

7 Expenditure on Charitable Activities

Wages and salaries
Social security costs
Employees pension costs
Telephone and WIFI costs
Postage
Stationery and consumables
Bad debt expense
Project materials
Recruitment
Staff travel and subsistence
Volunteer travel and subsistence
International travel
Venue hire
Exhibition costs
Office and public liability insurance
Rent and rates
Bank charges
Training
Professional fees (project evaluation)
Office equipment
Event costs
Consultancy fees
Payments to Erasmus+ partners
Depreciation
Support costs (note 8)
Promotion
of Global
Total
Total
Education
2021
2020
£
£
£
122,613
122,613
138,921
3,686
3,686
4,999
4,084
4,084
5,074
11,054
11,054
1,599
301
301
51
35
35
991
1,197
1,197
-
7,073
7,073
4,589
-
-
417
161
161
2,385
1,360
1,360
2,313
-
-
621
965
965
5,902
277
277
547
-
-
262
3,858
3,858
3,569
(11)
(11)
4
148
148
1,465
13,317
13,317
1,247
40
40
707
151
151
4,110
14,245
14,245
12,574
-
-
64,043
394
394
585
1,596
1,596
1,423
186,544
186,544
258,398

Of the above expenditure, £170,967 (2020: £240,040) was made against restricted funds.

-21-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8
Support costs
Independent examination fees
Companies House registration
9
Net income/(expenditure)
Net income/(expenditure) is stated after charging:
Depreciation
Independent examiner's remuneration;
independent examination fee
10
Analysis of staff costs
Employment costs
Wages and salaries
Social security costs
Pension costs
Number of employees
Number of staff (full-time equivalents)
Total
Total
2021
2020
£
£
1,596
1,410
-
13
1,596
1,423
2021
2020
£
£
394
585
1,596
1,410
2021
2020
£
£
122,613
138,921
3,686
4,999
4,084
5,074
130,383
148,994
2021
2020
No
No
5
5

The charity operates a defined contribution pension scheme and contributions are charged to the SOFA as they become payable. In the current year the charity made contributions of £4,084 (2020: £5,074) to this scheme.

-22-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

11 Tangible fixed assets

Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
Eliminated on disposals
At 31 March 2021
Net book value
At 31 March 2021
At 1 April 2020
12
Debtors
Trade debtors
13
Creditors: amounts falling due within one year
Trade creditors
Social security and pension creditors
Accruals
Equipment
£
5,242
-
-
5,242
4,848
394
-
5,242
-
394
2021
£
1,330
2020
£
3,395
1,330 3,395
2021
£
585
5,540
1,770
2020
£
552
4,803
1,470
7,895 6,825

-23-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Analysis of funds: current year

Unrestricted funds
General fund
Restricted funds
Aw ards 4 All - Volunteer Project
Aw ards 4 All - Escape 2 safety
Erasmus+ YIPPEE
Erasmus+ Safe Haven
Erasmus + LFTP
BLF - Reaching Communities
LCC - SRP
Walney Island
HLF - Grow ing the Seeds
Dukes -Refugee performance
Lancaster Uni - Remembering
resistance
LCC - Sudanese Gathering
Aw ards 4 All -Drop In
Aw ards 4 All - Food Grow ing
Project
Lloyds Enable
LCC - Grow ing Club
LCC - VR Syria
LCC - Escape to Safety
Lancaster & Morecambe City of
Sanctuary
Catalyst Fund
BLF - Wifi Boost Grant
DPD Food Grow ing Project
LIF - Walk and Talk
LIF - Saturday Childrens
LIF - Bikes
LIF - Covid-19 Stories
LIF - Moodle
Lancaster Urgent Response Grant
for Laptops
Building Fund
At 1
At 31
April
March
2020
Income Expenditure
Transfers
2021
£
£
£
£
£
28,374
12,491
(15,577)
4,168
29,456
28,374
12,491
(15,577)
4,168
29,456
2,105
-
(323)
(1,782)
-
1,575
-
(120)
(1,455)
-
(3,459)
-
-
3,459
-
971
-
-
(971)
-
5,668
-
(5,668)
-
-
11,177
55,531
(58,971)
-
7,737
(2,186)
37,500
(38,902)
-
(3,588)
(4,558)
3,705
(1,342)
2,195
-
(848)
-
(176)
1,024
-
(179)
-
-
179
-
1,000
2,000
(988)
-
2,012
2,668
-
-
(2,668)
-
5,421
-
(5,421)
-
-
-
5,000
(1,474)
-
3,526
14,398
-
(10,805)
(3,593)
-
-
9,997
(9,997)
-
-
-
9,985
(8,053)
-
1,932
-
5,850
(2,122)
-
3,728
-
4,980
(4,424)
(556)
-
-
5,000
(4,368) -
632
-
8,400
(4,249) -
4,151
-
2,000
(2,000) -
-
-
2,000
(2,000) -
-
-
1,385
(1,385) -
-
-
1,400
(1,400) -
-
-
3,779
(3,779) -
-
-
2,000
(2,000) -
-
-
1,000
(1,000) -
-
-
77,278 - -
77,278
33,753
238,790
(170,967)
(4,168)
97,408
Total funds
62,127
251,281
(186,544)
-
126,864

-24-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Analysis of funds (continued)

Awards 4 All – This was a project to fund training and support for volunteers who are working with asylum seekers and refugees. This project finished May 2019 and funds are transferred to unrestricted.

Awards 4 All Escape 2 Safety – This fund was to provide an exhibition service throughout Lancashire of the Escape 2 safety refugee simulation. The project is complete, and funds are transferred to unrestricted.

Erasmus+ YIPPEE – This was an Erasmus+ funding working in partnership with Anthropolis In Hungary to provide a digital storytelling project for youths throughout Europe, exploring Global Youth Work. The overspend has been covered by unrestricted funds and the fund is now complete.

Erasmus+ Safe Haven – This was an Erasmus+ funding working in partnership with the Mladinski Centre in Solvenia to provide a project building community support for refugees. This project has now complete and funds are released to unrestricted.

Erasmus+ LFTP – This is an Erasmus+ funded project where we are the lead agency working with 7 international partners to produce an online map and living museum event.

BLF Reaching Communities – This is Big Lottery funding to provide the refugee drop in at the YMCA. This project continues until 2022.

LCC SRP – This is a Lancaster City Council funded project to provide a resettlement project for refugee families in Lancaster. This project continues until August 2021 with future income received in 2021-22.

Walney Island – This is a growing project with asylum seekers and refugees funded by the Walney Island Community Fund. The project is complete and the overspend has been covered with unrestricted funds.

HLF – Growing the Seeds – This was a Heritage project continuing the work from Sowing the Seeds and completed in the year. The overspend has been covered with unrestricted funds.

Dukes – Refugee performance – This was a one off project working with refugees to plan, prepare and produce a performance of stories at the Dukes Theatre. The project is complete.

Lancaster University – Remembering resistance – This was continuing project with Lancaster University working on heritage digital stories. This will finish in May 2021.

LCC – Sudanese gathering – This was a refugee project working with families to provide an event for all to attend. This project is complete and the balance has been transferred to unrestricted funds.

Awards 4 all – This was funding to provide casework support to asylum seekers and refugees at 3 weekly Drop ins. This funding ended in August 2020.

Awards 4 all Food Growing Project – Funding from Awards for All Covid 19 relief fund enabled us to fund the refugee food growing project at Claver Hill during some of the bleakest times of the pandemic, providing the only space for asylum seekers and refugees to volunteer and to meet people outside their homes.

Lloyds enable - This was funding to enable GL to set up and use a bespoke CRM database. This funding ended by December 2020.

LCC - Growing Club – This was funding for the Claver Hill Refugee Food Growing project, funded by Lancashire County Council between April 2020 – August 2021.

-25-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Analysis of funds (continued)

LCC Virtual Reality Syria – Funding from LCC enabled Global Link to create our first Virtual Reality Exhibition ‘Syria to UK’, completed between April 2020 – March 2021.

LCC Escape to Safety – Funding from LCC enabled Global Link to update our Escape to Safety exhibition, both the exhibition, the soundtrack and the website. This was completed by January 2021.

Lancaster & Morecambe City of Sanctuary – Funding from Barrow Cadbury Trust applied for by Lancaster and Morecambe City of Sanctuary enabled us to provide 3 months’ unlimited wifi data to almost 40 asylum seeker and refugee houses.

Catalyst Fund – This funding enabled Global Link to make the www.refugeehome.uk a mobile-enabled website, making it more accessible and user friendly for asylum seekers and refugees, and allowing us to create an online bookings appointments system when ‘drop-ins’ were not permitted during the pandemic.

BLF – Wi-Fi Boost Grant – This funding enabled Global Link to provide an additional 6 months unlimited Wi-Fi data to 40 asylum seeker and refugee homes, ensuring that at least 150 people were able to access online learning and other activities.

DPD Food Growing Project – This funding enabled the Refugee Food Growing Project to purchase a shed to house tools and other equipment at Claver Hill.

LIF – Walk and Talk – This funding enabled Global Link to lead guided walks in Lancaster and around Morecambe Bay, for asylum seekers and refugees.

LIF – Saturday Childrens – This funding enabled Global Link to host 4 afternoons of outdoor activities for children at Claver Hill, following the first lockdown.

LIF – Bikes – This funding enabled us to commission partners Bikes for Sanctuary to lead guided bicycle rides around the District, following the first lockdown.

LIF – COVID 19 Stories – Lancaster & Morecambe’s Community Response. This funding enabled us to interview people who had helped others throughout the pandemic, and print these both as a booklet, and as digital stories.

LIF – Moodle – This funding enabled Global Link to create our first moodle – an educational online space connected to the www.refugeehome.uk website where we hosted videos created during the lockdown on issues relating to life, work and culture in the UK.

Lancaster Urgent Response Grant for Laptops – This was funding from Lancaster Council for Voluntary Service to purchase laptops for asylum seekers and refugees who needed them to be able to continue access education and other services throughout the pandemic.

Building Fund – This building fund was created when we launched an online crowdfunder to raise funds to purchase a building.

-26-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

15 Analysis of funds: prior year

Unrestricted funds At 1
At 31
April
March
2019
Income Expenditure
Transfers
2020
£
£
£
£
£
General fund 19,300
27,432
(18,358)
-
28,374
Restricted funds
Awards 4 All - Volunteer
Project
Awards 4 All - Escape 2
safety
Erasmus+ YIPPEE
Erasmus+ Safe Haven
Erasmus + LFTP
BLF - Reaching Communities
LCC - SRP
Walney Island
HLF - Growing the Seeds
Dukes -Refugee performance
Lancaster Uni -
Remembering resistance
LCC - Sudanese Gathering
Awards 4 All -Drop In
Lloyds Enable
2,895
-
(790)
-
2,105
1,996
-
(421)
-
1,575
(2,278)
-
(1,181)
-
(3,459)
(913)
1,884
-
-
971
6,372
78,755
(79,459)
-
5,668
7,157
56,581
(52,561)
-
11,177
19,014
48,287
(69,487)
-
(2,186)
(20)
13,180
(17,718)
-
(4,558)
-
9,000
(9,848)
-
(848)
-
2,000
(2,179)
-
(179)
-
1,000
-
-
1,000
-
4,000
(1,332)
-
2,668
-
9,895
(4,474)
-
5,421
-
14,988
(590)
-
14,398
34,223
239,570
(240,040)
-
33,753
Total funds
53,523
267,002
(258,398)
-
62,127

All funds that remain at the balance sheet date are described in note 14.

16 Analysis of net assets between funds: current year

Fund balances at 31 March 2021 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Unrestricted
Restricted
Total
Funds
Funds
£
£
£
-
-
-
37,351
97,408
134,759
(7,895)
-
(7,895)
29,456
97,408
126,864

-27-

GLOBAL LINK (LANCASTER)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

17 Analysis of net assets between funds: prior year

Fund balances at 31 March 2020 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
Unrestricted
Restricted
Total
Funds
Funds
£
£
£
394
-
394
34,805
33,753
68,558
(6,825)
-
(6,825)
28,374
33,753
62,127

18 Transactions with Trustees and connected parties (including key management personnel)

The charity was under the control of the Trustees throughout the current and prior period.

None of the trustees (or any person connected with them) received any remuneration or reimbursed expenses during the current or prior year. No trustee made any donation to the charity in the year. There are no other related party transactions which are required to be disclosed by the charity.

The trustees are considered to be the key management personnel of the company. As such, no amounts were paid to key management personnel in the current or prior year.

19 Transfers

During the year, several restricted funds have been completed. Some of these funds have been overspent and a transfer has been made from unrestricted funds to clear these funds to zero. In other cases, there has been an underspend on projects but, in agreement with the donors, the funds are released to unrestricted funds. Further details on each fund is provided in note 14.

20 Taxation

As a charity, Global Link (Lancaster) is exempt from tax on income and gains falling within Sections 478-489 of the Corporation Taxes Act 2010 to the extent these are applicable to its charitable objects. No tax charges have arisen in the Charity.

21 Company limited by guarantee

The company is limited by guarantee. In the event of the company being wound up or dissolved, each of the members undertakes to contribute such amounts as may be required, not exceeding £10, for payment of debts or liabilities.

-28-