## The Boaz Trust
_a Manchester based charity providing accommodation and support for people seeking sanctuary in Greater Manchester and the surrounding areas; and using what we learn through our work to challenge and change the unjust systems that cause destitution, both locally and nationally._
## **Trustees’ Annual Report and Financial Statements for the year ending 31 March 2023**
Charity Registration Number (England and Wales) 1110344
## **Contents**
Reference and Administrative details ..................................................................................... 3 Report of the Trustees for the year ending 31 March 2023 ................................................. 4 Letter of introduction from the Chair of Trustees and Chief Executive ............................. 5 Charity objects, purpose, vision, mission and values ............................................................ 6 Summary of our main activities ................................................................................................. 8 Statement on public benefit .................................................................................................... 10 The wider context during 2022-2023 ...................................................................................... 11 Achievements and Performance ........................................................................................... 12 Volunteers and students ........................................................................................................... 27 Structure, Governance and Risk ............................................................................................. 28 Plans for the future ..................................................................................................................... 31 Fundraising ................................................................................................................................... 33 Financial Review ......................................................................................................................... 35 Independent Examiner’s Report ............................................................................................. 37 Accounts and Financial Statements ...................................................................................... 38
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## **Reference and Administrative details**
The Boaz Trust is a registered charity in England and Wales no. 1110344.
## **Office details:** The Boaz Trust
The Kath Locke Centre, 123 Moss Lane East, Manchester M15 5DD Tel. 0161 202 1056 Email. info@boaztrust.org.uk
## **Trustees**
Trustees who served during the year and up to the date of this report were as follows:
Leah Amick – _Appointed October 2022_ Mike Arundale – _Recovery & Development and Finance sub groups_ Hassan Hassanpour – _Finance sub group (appointed October 2022)_ Josie Hicklin – _Appointed October 2022_ Chenai Mudzamiri – _Support work sub group (resigned October 2022)_ Martin Palmer – _Finance Lead Trustee, Housing, Recovery & Development and Finance sub groups_ Roger Phillips – _Housing Lead Trustee, housing sub group_ Phil Rawlings – C _hair, Recovery & Development and Finance sub groups_ Suzannah Sammons – _Safeguarding Lead Trustee and Support work sub group_ Dave Smith – _Networking Lead Trustee, Recovery & Development subgroup and Founder_ David Tomlinson – _Staffing Lead Trustee and Finance sub group_
## **Chief Executive**
Ros Holland
## **Independent Examiners**
Catherine Hall FCCA DChA Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG
## **Bankers**
The Co-operative Bank Charities Aid Foundation Bank PO Box 250 25 Kings Hill Avenue Delf House Kings Hill Skelmersdale West Malling Lancashire WN8 6WT Kent ME19 4TA
## **Property owned by the Boaz Trust**
A property which is owned by the charity (having been gifted to the organisation previously) is now registered with The Official Custodian For Charities (since September 2020).
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## **Report of the Trustees for the year ending 31 March 2023**
The Trustees of the Boaz Trust are pleased to present their annual report and the financial statements for the year ending 31 March 2023.
The reference and administrative information set out on page 3 forms part of this report. The financial statements comply with current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS102.
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## **Letter of introduction from the Chair of Trustees and Chief Executive**
Dear Friends,
Over recent years it has been increasingly difficult to write this opening letter without simply repeating our comments from the previous year. Year on year the environment in which we operate has felt ever more hostile and the economic climate and cost of living has worsened impacting all aspects of our work in different ways.
We spent a significant amount of time in 2021-22 speaking out against the Nationality and Borders Bill which came into law in April 2023. Frustratingly, we then found ourselves spending more time in 2023 speaking out against the new Illegal Migration Bill which is making its way through the Lords as we write this letter.
And yet against this backdrop and the multifaceted challenges we face, we have much to be thankful for, as this report shows.
During 2022-23 we have welcomed new colleagues to the staff team and Board who have brought a diverse range of personal and professional experience to Boaz, and we have said farewell to colleagues who have moved on from this year. We are thankful to all those faithful individuals who have served as staff members over the years and who have helped to shape Boaz into the organisation it is today.
This year we have especially appreciated support from Pilotlight, who have helped us to refresh our Vision and Mission and have supported us through a strategic review which we are in the process of finalising. With demand likely to increase further through the policy changes that lie ahead, we are preparing to develop our work so that we can have a bigger impact in Greater Manchester.
We recognise that we can’t do this work alone. We are grateful for everyone who has supported Boaz this year, showing love and concern whether through giving, praying, volunteering, campaigning, or joining us at Family Night. We want to thank each individual, organisation, funder and partner who we stand with, in solidarity, to end destitution for people seeking sanctuary here in the UK.
With thanks to you all for standing with us,
Rev. Canon Dr. Phil Rawlings Chair of Trustees
Ros Holland Chief Executive
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## **Charity objects, purpose, vision, mission and values**
## **Our Objects**
The objects of the Boaz Trust as set out in its governing document were updated in August 2020 by agreement with the Charity Commission.
- To relieve financial hardship amongst those seeking asylum, those granted asylum and other vulnerable migrants who are destitute and living temporarily or permanently in Greater Manchester and the surrounding area. This will be done particularly but not exclusively by the provision of temporary accommodation, advice, information, support and advocacy.
- Such other charitable purposes for the benefit of those seeking asylum, those granted refugee status and other vulnerable migrants who are destitute, in such ways as the Trustees shall determine.
## **Our Purpose**
To end destitution amongst people seeking asylum and refugees
## **Our Vision**
Life in all its fullness for people seeking sanctuary in the UK
## **Our Mission**
- **Ending destitution** amongst people seeking sanctuary
- **Empowering people** seeking sanctuary to lead fulfilling lives
- **Equipping churches** to serve people seeking sanctuary in their communities and congregations
## **Our Organisational Values**
These 6 values inform how we work as an organisation:
- **Christ-centred** (rooted in the teachings of Jesus Christ, we seek to serve those who society sees as the least, the last and the lost)
- **Committed to excellence** (we strive for professional excellence with integrity in all our working practices)
- **Empowering others** (we want to see the people we work with, including people supported by Boaz, volunteers, staff and supporters, equipped and released to discover meaning and purpose in their lives.)
- **Restless for justice** (we shine a light on injustice, especially where people seeking sanctuary are treated unfairly and we will fight to see change happen)
- **Servant-hearted** (we adopt an attitude of service within the organisation and beyond, putting the needs of others before our own)
- **Generous** (we extend a welcome to all we meet, sharing hospitality, kindness and love, and treating everyone with dignity, regardless of their background).
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## **Refreshing and renewing our Vision and Mission: 2023 and beyond**
During the course of 2022-23, we undertook a strategic review which included refreshing our Vision and Mission, which were agreed in March 2023. This process drew on feedback gained through informal conversations and exit interviews with people we are currently supporting or have previously supported. With support from Pilotlight[1] , we also worked with staff and trustees over several months, through a range of face to face and online meetings and away days. We took on board feedback from partner organisations and also our supporters through a supporter survey.
We are pleased to launch our Vision and Mission and we look forward to working towards these in the years ahead.
**Our Vision for 2023 and beyond is** that people who seek safety in the UK are welcomed here and are free to live life in all its fullness.
## **Our Mission for 2023 and beyond is** :
- To provide accommodation and support for people seeking sanctuary in Greater Manchester and the surrounding areas.
- To use what we learn through our work to challenge and change the unjust systems that cause destitution, both locally and nationally.
> 1 Pilotlight is an organisation which helps charities tackle the pressing issues they’re facing by harnessing the experience of business experts. We received Pilotlight support after being awarded Weston Charity Award in May 2022.
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## **Summary of our main activities**
The Boaz Trust provides accommodation and person-centred support for people who are homeless because of at risk of homelessness because of their insecure, changing or uncertain immigration status. The majority of people we work with have been through the asylum process and then become homeless here in Greater Manchester, after a decision (positive or negative) on their asylum claim. We offer somewhere safe to stay, basic living essentials, practical and emotional support, access to legal advice and representation, and wellbeing activities.
During 2022-23 we supported 163 individuals who were experiencing or facing homelessness because of their immigration status. We provided safe and stable accommodation for 101 people who had become homeless after receiving a decision on their asylum claim (positive or negative) through our shared houses. Through our Floating Support, a further 75 people were provided with specialist 1:1 support. These people were staying in alternative temporary or emergency accommodation, sofa surfing or sleeping outside and accessed Boaz support through onsite visits at the place where they were staying, or at one of our drop in sessions. 12 people who we met through Floating Support moved into Boaz houses.
Alongside safe, stable accommodation, our Support Team continued to provide person-centred support for each person, which this year was delivered primarily through in-person support at the Boaz office, in shared houses or in other locations as appropriate. We offered a range of opportunities for individuals and groups to engage in different activities to support their physical and mental wellbeing.
In May 2022 we were honoured to receive a Weston Charity Award which provided us with the opportunity to work with a team of experts from Pilotlight to review our organisational vision, mission and to develop a new strategic plan. Our updated vision and mission were agreed in late March 2023 and we’re continuing work to develop our strategic plan.
Throughout 2022-23 we continued to speak out against the injustices we see in the asylum system. This year our advocacy and communications work focussed on the Nationality and Borders Bill which passed into law in April 2022, public media and other opportunities which opened up through the launch of the Homes for Ukraine scheme, and finally work around the Illegal Immigration Bill which was announced in March 2023.
This year we have sought to more intentionally centre the voices of people who have become homeless through the asylum processes. This led to our new film, A Place to Call Home[2] , which was co-produced with Aimee, who previously lived in one of our shared houses. The film was launched in December 2022, and you can read more of Aimee’s story throughout this report.
> 2 www.boaztrust.org.uk/pages/boaz-film-2022-a-place-to-call-home
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## **Anti-racism, equity, diversity and inclusion**
Through our anti-racism work during 2021-22, we identified areas of the organisation where action was needed to improve working practices, policies and representation. During 2022-23 we continued to work through these areas including centring the voices and experiences of people we support and improving representation in our governance and staffing.
We launched our new language and photography guide to help Boaz staff, Trustees and volunteers communicate in a way that is consistent and in line with Boaz’s vision, mission and values. As an organisation, we want to talk about our work and the people we support in a manner that respects and champions their dignity, humanity and individuality. We will seek to avoid using language that can cause harm or that is dehumanising or disempowering and we hope this is evident through all our communications.
During the year we have welcomed three new Trustees to our board and six new staff members, who have brought a wealth of experience and diversity in terms of professional and personal backgrounds and lived experiences.
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## **Statement on public benefit**
Each year the Trustees of the Boaz Trust review our objectives and activities to ensure they continue to reflect our charitable aims. In carrying out this review of our work, Trustees have referred to the Charity Commission’s general guidance on public benefit.
This report meets the guidance on public benefit by setting out our charity objects and mission, providing a summary review of the activities we have carried out for the public benefit, and then describing in more detail the strategies adopted and activities undertaken during the 2022-23 financial year. This report also describes the successes and outcomes of our key activities, and considers how future activities will continue to contribute towards our aims and objectives.
The Trustees consider that the work of Boaz has a public benefit that extends beyond the immediate group of people we are supporting. By accommodating and supporting people who have become homeless due to their insecure or unclear immigration status, our work benefits those individuals in both the short and long term, and reduces strain on community organisations and health, housing, and social services.
The Boaz Trust remains the largest non-profit provider of accommodation and support for people who have become homeless after receiving a positive or negative decision on their asylum claim here in North West England.
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## **The wider context during 2022-2023**
## **Conflict and oppression**
In the last twelve months we have borne witness to new and ongoing scenes of conflict and suffering in countries around the world, including Ukraine, Ethiopia, Sudan, Myanmar. In their March 2023 report[3] Amnesty International described an inconsistent international response to “the severe human rights impact of different conflicts and the protection of people fleeing them, as well as other patterns of egregious violations, some amounting to crimes against humanity.” At the same time, we are continuing to see rising levels of global hunger, extreme poverty, climate breakdown, displacement and human trafficking.
## **Displaced people across the world**
According to the United Nations High Commission for Refugees (UNHCR[4] ), in June 2023 there were 103 million forcibly displaced people around the world. This is 20 million more people than in 2022. 32.5 million people were refugees and 4.9 million people had claimed asylum but not yet been granted refugee status. 53.2 million people were displaced within their home countries. 72% of the world’s refugees originated from 5 countries: Syria, Venezuela, Ukraine, Afghanistan, South Sudan.
According to the UK Government’s own statistics[5] , during 2022-23 there were 75,492 asylum applications made in the UK, which is around 20,000 more than the preceding year. This once again represents the highest number of applications since 2003. During the same 12-month period, 19,706 initial decisions were made on asylum applications, with 74% resulting in a positive decision (including grants of refugee status and other forms of protection). In terms of the number of asylum applications per head of population, the UK ranks 22nd highest in Europe.
The UK Government has intentionally focussed on a policy to “stop the boats” as the number of people making the perilous journey to the UK has increased significantly. In the year ending March 2023, 45,000 people were detected arriving in the UK by small boats. 90% of these people claimed asylum, but by the end of the year only 1% had received a decision on their application[6] . The majority of people came from Afghanistan, Syria, Iran and India.
Against this backdrop, the Boaz Trust has continued to provide accommodation and support for people who have become destitute here, while also working more widely to try to bring an end to destitution among people seeking sanctuary in our communities.
> 3 https://www.amnesty.org/en/documents/pol10/5670/2023/en/
> 4 https://reporting.unhcr.org/globalappeal2023/pdf?page=10
> 5 https://www.gov.uk/government/statistics/immigration-statistics-year-ending-march-2023
> 6 https://www.refugeecouncil.org.uk/information/refugee-asylum-facts/top-10-facts-aboutrefugees-and-people-seeking-asylum/
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## **Achievements and Performance**
The aim of this section is to demonstrate what the Boaz Trust has achieved and the outcomes of its work during the 2022-23 financial year. We report on our activities under each of our objectives, demonstrating the benefits the charity has brought to people who have become homeless through the asylum process, including those who have had their applications refused and those who have been granted refugee status. The process of this review also helps the Trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.
**In total, during the 2022-23 financial year we supported 163 people from 38 different countries.[7] This is an increase of over 35% compared to 2021-22 due to the growth of our Floating Support programme, especially during the second half of the year. We provided 25,242 nights’ accommodation for 101 people who had become homeless through the asylum process. In addition, we provided specialist Floating Support for 74 people who were in temporary, insecure or no accommodation.**
This is the final year that we will work toward the following five **strategic objectives** as we prepare to launch our new strategic plan. These objectives are:
1. To provide a local compassionate infrastructure supporting people seeking sanctuary who become destitute;
2. To deliver a sustainable refugee support programme, delivered by a Housing Manager and Support Team, enabling refugees to achieve economic wellbeing, safe, healthy and fulfilling lives while providing regular income (through rent) to Boaz;
3. To support people seeking sanctuary so that they might be empowered and released to contribute to their communities and wider society;
4. To enthuse and equip churches (and others) locally and nationally to serve people seeking sanctuary;
5. To work towards a more just asylum system where no one is left destitute.
The following section describes our achievements and performance linked to the five objectives.
> 7 Afghanistan, Angola, Bangladesh, Burundi, Chad, China, Democratic Republic of Congo, Egypt, Eritrea, Ethiopia, Gambia, Guinea, India, Iran, Iraq, Jamaica, Kazakhstan, Kuwait, Libya, Malawi, Morocco, Namibia, Nigeria, Pakistan, Palestine, Romania, Rwanda, Sierra Leone, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Syria, Trinidad, Tunisia, Uganda and Zimbabwe.
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## _**Aimee’s story:**_
_Aimee was referred to Boaz having previously been destitute. Last year she was finally granted refugee status after sixteen years in the UK. Here she describes the day she got her status, the challenges she has since faced and what she hopes for the future._
It was a Friday and I was at a drop-in for people seeking sanctuary and my lawyer called me. She said to me: ‘Aimee, where are you? Are you standing? Find a place to sit or lean on.’ That is when she told me that I had been granted. I screamed. I was crying. I couldn’t believe it. It was like a joy inside of me. I never expected it would be like that. To hear that news from my lawyer knocked me down. I could not have been happier. At the same time, I still had sisters in the [Boaz] house waiting for their status and I was thinking of them.
I thought that once I got my status it would be smooth, but now it is also tough with applying for housing, Universal Credit and being in temporary accommodation.
From then until now I am staying in a hostel. I have been phoning a lot of people for advice and support. The money I get I mostly use to buy food because there are no cooking facilities and I need to pay to wash my clothes because there is no washing machine. One day I said to the person on the phone ‘if you put me in a suitable place you will see how my life can change.’
All these years I kept the faith. When I started on my journey for asylum I heard about other people around me who were being granted and I knew that one day it would happen for me, too.
I think my life has been wasted. I came here sixteen years ago when I was young and now I am a fully grown woman. They could have granted me much earlier. At my age now what can I do? I do feel like a lot of my best years have been wasted. I could have done a lot. I am proud of myself, but I could have done more.
I would like to be a person who is known. I want to be independent. I was an accountant back in my home country but I would like to work in the charity sector now. I would like to work in housing because of what I went through and because having safe housing is so important. I am an expert through my experience and I think I can make changes for other people, just like others supported me.
_*name has been changed to protect Aimee’s identity_
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## **Strategic objective 1:**
## **To provide a local compassionate infrastructure supporting people seeking sanctuary who become destitute**
_You look at the individual, you see their situation and you help them with what they need. I appreciate that. You understand if someone is sick or has bad stress you understand…and you try and help._
_Tolla, who was supported by Boaz during 2022-23_
A core focus of our work is providing safe and stable accommodation for people who have become homeless after receiving a negative decision on their asylum claim. There are many reasons why people may be refused asylum. In many cases they may not have a full understanding of the legal asylum process and how to navigate the process, and they are unlikely to have had any advice to support them as they steer through the different stages of the process. When people are fleeing war or persecution, it is rarely safe for them to travel with identification documents, and if they do, they may be lost or stolen on the journey. It is also almost impossible for people to carry hard copies of evidence to prove the persecution they’ve experienced, or the ongoing risks they face, which is needed when they are questioned by the Home Office. Furthermore, over the years we’ve seen cases where evidence may be lost after submission to the Home Office, and where mistakes are made in decision making and communication with people seeking asylum. Finally, due to the often-reported culture of disbelief[8] in the Home Office, even if people feel safe to share their experiences, they are all too often simply not believed.
Following a refusal of an asylum claim, people usually lose their entitlement to asylum support (accommodation and finances provided by the Home Office) after 21 days and are left with no recourse to public funds. People who have been refused asylum are not allowed to work or claim benefits and are frequently left destitute. Many of the people we work with are terrified of returning to their home country, for fear of what they might face there. Many want to re-engage with the asylum process to help them resolve their status.
During 2022-23 **we provided safe and stable accommodation for 56 people** whose asylum applications had been refused (35 men, and 21 women).
This year **22 people moved on from Boaz** to alternative accommodation, with 60% moving on into asylum support accommodation (known as Section 4 or NASS) after making further submissions to the Home Office. Unusually, four people were able to move on having been granted Leave to Remain while still living in a Boaz house (3 of
> 8 See for example Anderson, J; Hollaus, J; Lindsay, A; Williamson, C. ‘The culture of disbeliefAn ethnographic approach to understanding an under-theorised concept in the UK asylum system’ Working Paper Series 102, Refugee Studies Centre, University of Oxford, July 2014 https://www.rsc.ox.ac.uk/files/files-1/wp102-culture-of-disbelief-2014.pdf
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them received a decision this financial year, one was at the very end of 2021-22). This meant they were entitled to register for social housing or could access private rented accommodation. We also supported one person who received temporary Home Office accommodation while waiting to return to their home country, and four people who moved on (to stay with friends or other temporary accommodation) after being with Boaz for more than 12 months and having no further options to resolve their immigration status.
During 2022-23, we received **78 new referrals** for people who were homeless in the asylum process, mostly after their asylum claim had been refused. This is an increase of 15% compared to the previous year but still lower than the years before the Covid-19 pandemic. During 2020-2022, people were able to access a wider range of emergency accommodation than they would usually be able to, for example through the Everyone In scheme for anyone facing homelessness. Once these options ended, we anticipated seeing a dramatic rise in referrals, but we have not received as many as we anticipated. We assess all new referrals and follow up any queries with referring agencies. As new referrals come in, our waiting lists continue to grow.
## **Shared Houses**
During this year we **managed and supported a total of 20 shared houses** (although we returned one house to the owner in late 2022, meaning we now have 19 properties).
Ten of the properties were for people who had been made destitute following the refusal of their asylum claims (reduced to nine at the end of the year) and ten were for people who had a positive decision on their applications and been granted refugee status. Two of these properties are specifically for people with refugee status who have been reunited with family members through the Family Reunion scheme.
The majority of our houses continue to be leased at low cost or peppercorn rent from individual supporters. Four of our properties are leased from Green Pastures, a Christian organisation working to end homelessness, and two are leased from Arawak Walton, a local housing association. We had hoped to take on at least one new property this year to replace the one that was handed back, but we were unable to do this, in part due to the rapidly increasing prices across the housing market.
## **Holistic Support**
While people live in Boaz accommodation, they have a named support worker who meets with them on a regular basis and in the majority of cases, will support them from their initial contact assessment meeting while they are on the waiting list through to the time when they come to move on from Boaz. We continued to provide people with a comprehensive package of tailored, holistic support over the course of this year, and were pleased to be able to benefit from more in person contact time as well as continuing to use other tools and apps to communicate
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which we’d begun to use during the Covid lockdowns. We have supported people to register with their local NHS GP surgery, and access emergency medical care where needed, as well as referring people for mental health support and other specialist services. We’ve identified opportunities for people to volunteer and attend classes and activities delivered by other organisations.
Wellbeing is an important part of the support offered to people within Boaz accommodation _._ We offer the opportunity to engage in a range of wellbeing activities (Boaz Life, see below), but also keep wellbeing as a focus in individual support meetings and conversations. As well as referring people to specialist support where needed, we deliver our package of support in a trauma-informed way, due to the range of traumatic experiences and backgrounds that people we work with may have survived (in their home countries, on their journeys to safety, as well as in the UK). Our support team aims to build trusting relationships with the people we support, and this has been of importance again during 2022-23 as we worked against a backdrop of increasingly hostile and harmful Government policies including the Nationality and Borders Bill, and the Rwanda offshoring proposal. We saw these policies and surrounding political rhetoric have a detrimental impact on the wellbeing of people we work with as they feared for their safety, the safety of friends and family here, as well as saying they did not feel welcomed in the UK.
We continued to use pre-payment cards for people living in Boaz accommodation. We provided weekly top ups of either £10 or £20 (depending whether someone was receiving support from another local destitution project), reimbursement of bus tickets for certain appointments (with Boaz, medical or legal appointments), as well as an additional £10 once a month instead of Free Shop that we used to run.
We have run 4 Social Drop In events throughout the year, in line with times of celebration and when we have received a lot of donations. This year we held these in the Summer, and at Harvest, Christmas and Easter. We were able to offer people fresh fruit and vegetables as well as tinned and dry goods, gifts (at Christmas and Easter), toiletries, donations of clothing and other one off items.
## **Floating support**
In 2019, we began to review our strategy, recognising that our waiting list was constantly growing, and that there were people on that list who might be eligible for accommodation elsewhere, if they just had access to the right kind of support and information. We therefore started to explore how we could offer support to people who weren't yet in Boaz accommodation. This Floating Support model continued to evolve after the closure of the Boaz Night Shelter due to the Covid-19 pandemic in 2020. At this point, we had some additional staff capacity and we were able to continue to support the men previously staying in the Boaz Night Shelter, who were given alternative accommodation in emergency temporary accommodation provided by the local authority.
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Floating Support has continued to develop beyond the Covid pandemic, and we received specific funding to continue piloting this work until the end of March 2023. We have now received further funding to continue our Floating Support as part of the Greater Manchester Restricted Eligibility Support Service, working in partnership with the Booth Centre and Greater Manchester Immigration Aid Unit.
The people we support tend to be: sofa surfing or in other unstable accommodation and at risk of destitution, sleeping outside, accommodated through other emergency and temporary accommodation (including A Bed Every Night (ABEN) - temporary accommodation provided across Greater Manchester), or staying in our local council-provided cold weather provision.
There is a need for this specialist support to ensure people are supported well and have access to specialist legal advice and other relevant services, as well as accessing any other financial assistance or accommodation they are eligible for. We always have a waiting list for Boaz accommodation and unfortunately we are not able to accommodate everyone who is referred, so Boaz Floating Support allows us to provide specialist support to more people, including those who are already on our waiting list for accommodation.
During 2022-23 **75 people** were supported through Boaz Floating Support. The primary focus of this work was around people’s legal situation in the UK, and their current insecure immigration status, as well as supporting people to access healthcare and medication. After an initial assessment, ongoing support work included completing Subject Access Requests for people to access their file from the Home Office (as people had lost paperwork due to moving around), referring people to a local solicitor (through the Greater Manchester immigration Aid Unit: GMIAU) and supporting people with the outcome of those meetings. At the initial assessment, it sometimes became apparent that people were already eligible for alternative accommodation (asylum support), and so we were able to assist them to access that accommodation.
We now run monthly drop-ins at three partner organisations, for people they are working with who are destitute and would benefit from Boaz Floating Support. We are hoping to increase the number of drop in sessions we run and expand the locations they take place across Greater Manchester
This year 12 people moved into longer term Boaz accommodation, after working with us through floating support.
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## **Strategic objective 2:**
## **To deliver a sustainable refugee support programme, enabling refugees to achieve economic wellbeing, safe, healthy and fulfilling lives while providing regular income (through rent) to Boaz**
_Boaz helped me a lot. The staff helped me with registering at college, GP, getting a job, and Manchester Move. Boaz also helped me to move into my new house. Everything was 100%._
_(Ashar, who lived in one of our houses for people with refugee status)_
When someone receives a positive decision on their asylum claim, and is granted refugee status, they usually have 28 days to find new accommodation and move out of their Home Office provided asylum support housing. We are in the middle of a housing crisis, and for healthy single adults, it is highly unlikely that they would be prioritised for social housing. People seeking asylum are unable to work or claim benefits, which means generally once they have a positive decision and need to find accommodation, they don’t have money for a deposit, or funds to buy furniture, carpets, curtains and other furnishings. They won’t have a renting history, references for landlords and neither a bank account nor a credit history.
Many newly granted refugees are able to find somewhere to stay when they are first granted status, however this initial accommodation is not always sustainable. If they are staying with friends or family members, this may not be desirable or possible in the longer term. If they are able to secure a tenancy with a social or private landlord it can be challenging to maintain this and live well in rented accommodation with no experience of renting in the UK, limited finances, and a small (and potentially non-existent) support network.
In 2022-2023 we have provided accommodation for **45 people with refugee status** through our shared houses (23 men, and 22 women).
During the year **18 people with refugee status were supported to move on from Boaz,** to: their own tenancies with housing associations, other temporary accommodation (either a hostel, or emergency temporary accommodation through the council), or to stay with friends and family either locally or after relocating within the UK.
Going forward we have planned to re-launch Renting Ready training sessions for people in Boaz houses who are interested in moving into private rented accommodation or who have been waiting to get an offer of social housing. The training will cover understanding tenancies and how to sustain them, rights and responsibilities of tenant and landlord, how to search for houses, and local charities and organisations that provide ongoing housing advice and support.
Support for people who have been granted refugee status can look very similar to the support we offer people who have had an asylum claim refused: the support we provide is a holistic and tailored support package according to the priorities, needs
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and circumstances of the individual. This support starts with initial advice and signposting when someone is referred to the waiting list, and continues as they move into a Boaz house up until they move on from Boaz accommodation.
We contact people on the waiting list to explain about Boaz accommodation and support, and to let them know about the availability of rooms to help manage expectations. While people are waiting for a space in a Boaz house, we provide information via email, text or other messaging apps about other homelessness support and services for people with refugee status. During 2022-23, we started supporting people on the waiting list further by arranging a face to face meeting at the office to pass on this information about local charities supporting people affected by homelessness, and making immediate referrals for support where needed (for example, referring into a local organisation who have a project supporting people into the private rented sector). Where someone has an urgent need for accommodation, mainly due to health needs or other vulnerabilities, we advocate for them with the Housing team at their local council.
When people feel settled in their Boaz house, we organise goal setting meetings which are led by the people we work with. This may include supporting people to: register with their local GP surgery and other health services, access benefits they are entitled to, complete referrals to specialist organisations, and explore options around education, training, volunteering and employment. We also offer support around budgeting and managing finances, including supporting people to understand their ongoing rent payments and rights and responsibilities as tenants. The Support Team are in regular contact with people living in Boaz houses, and take actions to support people's physical and mental wellbeing.
This year **17 people started, or continued, paid employment, and 18 people were able to access college, higher education, training or ESOL provision.** 4 people volunteered with local organisations.
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## _**Refugee support- a case study**_
_Bilen* moved into a Boaz house after she moved to Manchester. She got her refugee status in Liverpool and moved to Manchester to be with community and friends, to reduce the isolation she experienced in Liverpool. Bilen has a lot of complex health needs which impacts her mental health and wellbeing, and her confidence was very low when we first met her._
_When she first moved into a Boaz house, Bilen asked for help with her benefits and was supported to update her Universal Credit with the housing cost, and her support worker accompanied her to her first Jobcentre appointment. Bilen’s support worker also supported her to obtain and report her sick note on her Universal Credit account every month. Due to her health needs Bilen was unable to look for work, so we supported her with applying for a Work Capability Assessment by arranging appointments with a specialist benefit advisor. We also supported her to start the process of applying for Personal Independent Payment, and then arranged appointments with another specialist benefit advisor before the deadline of the application form. Understandably, Bilen’s health was a priority for her, so we supported her to arrange and attend appointments with her GP and at a Manchester hospital._
_Bilen wanted to improve her English and access education. Initially, Bilen started attending ESOL classes at local organisations near her house. We then supported her with applying for ESOL at Manchester College, where she is currently studying._
_We also supported her with finding volunteering opportunities at a local partner organisation, where she has been volunteering in their charity shop._
_Initially, Bilen needed a lot of support with the above tasks, however Bilen’s confidence, independence and English has been greatly improving since she moved into a Boaz house. She recently travelled to Uganda to visit her husband after a long time of separation and she is planning to start a family reunion application for her husband to join her in the UK._
_*name has been changed to protect Bilen’s protect identity._
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## **Strategic objective 3:**
## **To support people seeking sanctuary so that they might be empowered and released to contribute to their communities and wider society**
_You have given me a house, wifi, transport when I have appointments, gym, activities and you treat me like my family back home. Money is money but you can’t do anything without love. I didn’t think anyone in this country cared for me until I came to Boaz._
_Tolla (name changed), recently moved out of Boaz accommodation._
At Boaz, we meet people at what is often a point of crisis, and one of our immediate aims is to seek to reduce the impacts of destitution. Once people have been able to settle into their Boaz accommodation, we work with them to ensure that they are able to meet their basic needs, including food and toiletries, access to medical and legal support and so on. From that point, we provide a programme of holistic opportunities to benefit physical and mental wellbeing.
We have started to review Boaz Life throughout this year and recommenced some activities, but not a full programme as in previous years. Many of the people we worked with during 2022-23 were attending activities and sessions led by other organisations and community groups. People have participated in Boaz activities, however we have seen low numbers attend and it tends to be the same people who attend activities so % of people attending is lower than previous years. We have run the following activities:
- Walk in the Peak District
- Women’s monthly wellbeing walks in a local park
- 4 Social Drop in mornings (providing an opportunity for people to also receive food and donations)
- Trip to RHS Bridgewater
- Monthly Women’s wellbeing sessions at our office
- Trip to Manchester Art Gallery
We also provided financial support (reimbursement of bus tickets) for some people who were attending non-Boaz activities that contributed to improving their wellbeing, where transport costs were not reimbursed.
In addition to our regular activities, we were pleased to be able to continue to offer art therapy sessions for one day a week until September 2022. During this time, trainee art therapist Adi Thorp held weekly 1:1 therapy sessions with 3 individuals living in Boaz accommodation.
With the funding for Floating Support, we were able to pilot some more art therapy sessions for people accessing that service who wanted support with their mental health. Initially, these were weekly open group sessions which saw a maximum of 2-3
21
people each week. Due to attendance levels, this changed to weekly 1:1 sessions for one individual. It is disappointing that more people have not engaged with this offer of therapeutic support; however the individuals who have participated have given really positive feedback.
## **Digital access**
At the start of lockdown (2020), we installed internet in all Boaz shared houses. This was invaluable for people’s wellbeing, as well as a useful, practical tool. We continue to ensure that people have devices to access the internet and have provided items to people without one. This has allowed people to connect with family and friends, solicitors and other support agencies, as well as access wellbeing, entertainment, or educational activities online. When people move on from Boaz, it is something that they often refer to as having made a positive difference to their lives.
## **Legal support and moving on**
We have continued to work in partnership with GMIAU throughout this year, continuing appointments remotely (over video and phone calls) as well as meetings in person. This partnership has been vital to ensure people have access to good quality legal advice, including having previous Home Office paperwork and decisions reviewed, receiving feedback on new evidence collected, as well as specific advice about how to progress their legal cases. Alongside this partnership, people have also accessed legal advice from alternative providers, with a number of further submissions being made by other solicitors this year.
- **16 people currently or previously supported by Boaz were granted leave to remain** , 3 of these while still in Boaz accommodation
- **13 people made further submissions** / fresh claims for asylum (8 of these were done by GMIAU).
Other legal support work has included: applying for Home Office Subject Access Requests for people to receive their paperwork, supporting people to obtain evidence, and liaising between solicitors and individuals (and interpreters) when needed. This year we saw 13 people move into Home Office accommodation after making further submissions to the Home Office which meant we could offer accommodation and support to new people.
Unfortunately, following many years of cuts to legal aid providers, there is simply not enough free, high quality legal advice available in our region and across the UK. This means that people (including those in Boaz) are having to wait months for an appointment with an immigration advisor. This can lead to a sense of uncertainty and frustration as well as delaying opportunities for people to move forward with resolving their situation and moving on from Boaz.
22
## **Strategic objective 4:**
## **To enthuse and equip churches and others locally and nationally to serve people seeking sanctuary**
During 2022-23 we have continued to reconnect and make new connections with people who are interested in the work of Boaz and who want to understand how they can do more to support people seeking safety in their local communities.
In total we have taken part in more than 10 different events this year, through invitation by a range of local and national organisations, schools and churches. This included talks and presentations at conferences, school assemblies, workshops and church services. We have spoken on a range of topics including our work as an organisation, the asylum process, social justice, how individuals and groups can welcome people seeking sanctuary and more.
Through the restructure of our fundraising work over the past year, we created a new role of Fundraising and Partnerships Manager. This role, with a specific focus on building up our partnerships has increased our capacity to undertake more speaking engagements and develop new resources for people and organisations interested in connecting with us in different ways, including churches and faith based organisations. More information about these opportunities and resources is available on our website.[9]
During 2022-23 we have invested time and energy in our wider communications work, which has included undertaking a review of our social media and printed communications. We have worked towards creating new printed materials about our work, both for supporters and people who might need our support, and we have been working hard to update our website so that it is fresh, relevant and useful. We are increasing our online engagement with people who are interested in our work by connecting with new potential supporters as well as reengaging with previous and current supporters and contacts as the world has continued to open up post Covid. In December we held our first Family Night since 2019, and it was a joy to come together with people we are currently supporting or have previously supported, as well as past and present staff, volunteers and supporters.
We know that one of the most powerful ways to help people to engage with and understand the issues faced by people seeking safety in the UK is through sharing stories. In December 2022 we were excited to launch a new film[10] , coproduced by Aimee (who was previously supported by Boaz), Amy Merone and Jarek Maciejowski, an independent filmmaker. Aimee speaks powerfully about her experience of destitution and the impact of having somewhere safe to stay. We
> 9 https://www.boaztrust.org.uk/pages/14-boaz-your-group
> 10 www.boaztrust.org.ukPlaceToCallHome
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launched the film at Family Night and on social media and it was extremely well received.
Looking beyond the Boaz community, we have continued to work intentionally and strategically alongside partners through local and national networks. These include the refugee sector and homelessness networks here in Manchester and Greater Manchester, the Step Change Consortium (Greater Manchester) and NACCOM (the National No Accommodation Network). These networks have been invaluable this year in what has been an increasingly challenging sector. We have valued being able to share experience and resources, develop materials together, speak out and learn from each other, including with and alongside colleagues who have lived experience of the UK asylum system.
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## **Strategic objective 5:**
## **To work towards a more just asylum system where no one is left destitute**
In 2022-23 we have been vocal in our advocacy and campaigning efforts and we have continued to communicate with our supporters about our advocacy and campaigning efforts through our monthly digital newsletters and prayer newsletter as well as through our social media channels.
The year started with the Nationality and Borders Bill passing into law and, at around the same time, the Government began its concerted efforts to send single people seeking asylum to Rwanda, irrespective of where they came from.
We continued to write and release statements and spoke out more widely regarding these Government policies and announcements, including the Nationality and Borders Bill, the Rwanda offshoring proposal, the situation in Ukraine and more. We stand with more than 200 organisations as part of the Together With Refugees Coalition who have been involved in lots of powerful and creative public displays of support for refugees this year.
With limited resources, we can’t speak out on every aspect of policy and practice relating to immigration and asylum. Although we don’t work directly with people arriving on specific schemes from either Afghanistan or Ukraine, we have commented publicly on those issues when it is relevant to our work. Building on the media connections we had developed last year, we had the opportunity to take part in Granada Debates (a local news and current affairs television programme) after the first Rwanda flight was halted. This provided an opportunity for our Advocacy and Communications Manager, Amy Merone, to explain to viewers how the proposals not only showed a complete disregard for the 1951 UN Convention on Refugees, they were also completely unworkable and would be at huge cost to the UK taxpayer. Later in the year we also took part in a local news programme segment relating to the 28-day move-on period for new refugees, which leads to many people becoming homeless after their asylum support stops.
In early 2023, the Government announced the new Illegal Migration Bill, which will mean that anyone who arrives in the UK in a small boat will be denied the right to claim asylum. They will also be banned from re-entering the country or seeking British citizenship in the future. The Refugee Council estimated under the new proposals, somewhere in the region of 200,000 people could be ‘locked up’ at a cost of between £8.7-9.6 billion. Since this new Bill was announced we have once again written letters to our MPs and signed joint statements and letters with hundreds of other organisations.
As we approached the end of yet another challenging year, it could be easy to feel disheartened and perhaps also angry. Importantly, we need to recognise how much harder and frightening this is for friends, colleagues and people we support who are
25
already here in the UK having fled for their lives. What does yet more hostile legislation say to them about our country?
But in the midst of despair, we have hope, and this is what drives us to continue speaking out for justice.
As a faith based organisation, rooted in the teachings of Jesus, hope is important to us and a fundamental part of our ethos and our approach to our work. The hope we hold onto isn't just a vague concept though. It finds its home in concrete evidence and opportunities that we can see ahead of us. In the book Active Hope[11] , the authors Joanne Macy and Chris Johnson remind us that 'active hope' is not wishful thinking, nor waiting to be rescued. Rather it's a journey where we must honour the pain and sorrow we may experience, in order to be able to see things with new eyes, to recognise the power we have, and then move forward together with hope into action.
As we continued to develop our new strategic plan toward the end of 2022-23, we were reminded strongly of the importance of speaking out against injustice in the asylum system, as well as our value of being restless for justice. Advocacy, campaigning, and working to bring about meaningful system change with and for people seeking safety is therefore going to be a core focus of our work in the years ahead.
> 11 Macy, J; Johnson, C, _Active Hope_ , New World Library, 2012
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## **Volunteers and students**
During 2022-23 we have been thankful for our wonderful volunteers who have continued to welcome people seeking sanctuary and play a vital part of our work in the following ways:
- Carrying out DIY tasks in our houses, including small repairs and decorating
- Improving our outdoor spaces through gardening (special thanks to friends from Arawak Walton, Barclay’s and L’Oreal who sent teams of volunteers)
- Helping out at our Christmas Social Drop alongside our support team
- Working with staff to undertake regular house inspections to ensure our houses are safe and comfortable and to make sure that any repairs or issues are being reported and resolved
- Leading our monthly Women’s Wellbeing Walks with a small number of women in a local park
- Four volunteers have supported our new Women’s Wellbeing Group:
- Co-designing and co-producing a plan
- Sharing experiences of activism
- Leading activities to support physical and mental wellbeing
We were also very thankful for the opportunity to host a student Art Therapist during the year. Adi Thorp delivered 1:1 sessions for people living in Boaz accommodation as well as delivering introductory art therapy sessions for staff members. We were delighted to be able to use Adi’s therapeutic services later in the year as part of our Floating Support offer.
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## **Structure, Governance and Risk**
The Boaz Trust was formed in June 2004 and registered as a charity on 6 July 2005. The Boaz Trust was established under a model trust deed which established the objects and powers of the charitable trust. This structure was deemed to be most appropriate when the organisation was first established, however over recent years we have been exploring the benefits of a different structure, and in 2022 Trustees agreed that we would explore the pathway to establishing Boaz as a Charitable Incorporated Organisation.
The Boaz Trust is governed by a Board of Trustees, elected to serve for a period of two years by resolution of existing Trustees at special meetings held under Clause 15 of the Trust's constitution. The Trustees are responsible for the overall management of the charity. Trustees are chosen for their commitment to people seeking sanctuary, their support for the values and ethos of the organisation, and for their specific personal and / or professional experience and expertise.
During 2022-23 the Board of Trustees returned to meeting primarily in person, but with occasional online meetings and at the end of the year, we had 10 Trustees. Chenai Mudzamiri stepped down as Trustee at the end of her term in October 2022, and we are incredibly grateful to Chenai for her service and wisdom over several years. Following our skills and diversity audit (undertaken in 2022) we sought to recruit new Trustees who might bring specific skills as well as strengthening the representation of people with lived experience of the asylum process, people aged under 40 and women. We are pleased that we successfully recruited three new Trustees who bring a wealth of personal and professional experience to Boaz.
The role of a Boaz Trustee is set out in our Trustee role description which defines the duties and responsibilities of a Trustee in the context of our vision, values and work as an organisation. This draws on the Charity Commission’s The Essential Trustee document. Throughout the year, information about Trustee-related training and development opportunities from a range of networks and sources was shared with and among Trustees.
The Trustees oversee the Boaz Trust’s policies, plans and financial affairs, and supervise the work of the Chief Executive in carrying out this work. During 2022-23 the existing Trustee-led subgroups were maintained. These covered different areas of our work: finance, staffing, housing, strategy (recovery and development) and support work, which each include staff and Trustees. The subgroups generally meet in the weeks before the full board and make reports and recommendations to the full board as appropriate.
The Chief Executive is appointed by the Trustees and is accountable to them for managing the charity as a whole. Boaz has a Leadership Team which includes the Head of Support Services and Head of Operations as well as the CEO. On the 31[st]
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March 2023, we had a staff team of 15 people with a FTE of 11.8 and this was our staffing structure as at that point:
## **Remuneration Policy for Key Management Personnel**
The Board of Trustees and the Chief Executive Officer are responsible for directing and controlling, running and operating the charity on a day to day basis. All Trustees give their time freely and no Trustees received remuneration in the year. All posts at the Boaz Trust are paid according to the level of responsibility in their roles. Salaries are benchmarked against organisations of a similar size, location and service. All staff are paid above the living wage.
## **Risk Management**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to operations and finances, and are satisfied that systems are in place to mitigate exposure to the major risks. Risks are considered under the headings suggested by the Charity Commission: Governance; Operational; Financial; External Environment; Compliance and Regulation. The Trustees require the Chief Executive to actively manage these risks throughout the year.
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## **Safeguarding**
We believe that everyone has the right to live life free from abuse and exploitation. We commit to upholding that right; and as an organisation we take ‘zero-tolerance’ of abuse wherever it occurs, whether it involves the people Boaz supports, staff, volunteers or any other parties.
Safeguarding at Boaz means we are committed to ensuring that people who use our services do not, as a result of our work, come to any harm and also that our working practices minimise the risk of abuse. We recognise that the people we work with may be exposed to particular risks, abuse or exploitation in their home countries and on their journey to the UK as well as while they have been here in the UK, and this can continue to have a significant impact on their physical and mental health.
Staff, volunteers and Trustees of the Boaz Trust have a duty to identify abuse and report it. It is everyone's responsibility. We have a Safeguarding Policy which is kept up to date and is shared with all staff, volunteers and also supporters and the wider general public through our website[12] . Currently, one of our Trustees acts as Safeguarding Lead Trustee and our Head of Operations oversees safeguarding within the organisation. All Trustees, regular volunteers (involved in directly supporting people) and paid staff undertake basic DBS checks on joining the organisation and these are renewed every three years. Safeguarding is a standing item on the weekly Leadership Team meeting agenda and is also included on the agenda of the Full Board Meeting.
We have a duty to ensure that those under our care are protected from abuse and exploitation, and that where abuse is suspected or has occurred, we have a clear framework of response, which is set out in our Safeguarding Policy.
During the last financial year, no safeguarding concerns were raised in relation to our work and we did not make any formal safeguarding referrals ourselves.
> 12 www.boaztrust.org.uk/safeguarding
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## **Plans for the future**
_I can't describe Boaz. They treat me as one of their family members. They meet my needs and [are] ready to help and support me. Boaz is helpful, very kind and very supportive. I can describe Boaz as a family. It's not only a charity organisation but it is the best landlord. It is not just an office or organisation, it is my home, it is my family._
_(Qaazi, who moved on from Boaz this year)._
Against the backdrop of an increasingly hostile environment, for almost 20 years the Boaz Trust has welcomed people who have found themselves destitute after seeking safety in the UK.
As the largest provider of accommodation and support for people facing homelessness after claiming asylum in the North West, we receive new referrals every week and manage a constant waiting list. We conducted an extensive review of our services, that involved speaking to people supported by Boaz, to staff at Boaz, to our supporters and to partner organisations. The consistent message that came out of this review was that we need to do more to end destitution, by providing more accommodation, more support and by speaking out even more strongly about injustices in the immigration system, to bring about meaningful system change. With support from Pilotlight this year, we have refreshed our Vision and Mission for the future and in March 2023 we agreed our ambition for the next stage of our journey. During the first part of 2023-24 we will be developing a more detailed strategic plan to help us: -
- provide more accommodation for people who have become homeless after a decision on their asylum claim, by increasing our provision from 70 bed spaces (2023) to 140 bed spaces.
- support more people who have become homeless because of the UK immigration system, including those living in Boaz shared accommodation and those we work with through Floating Support, by increasing from 140 people supported in the year to 31 March 2023 to 300 people.
- do more to challenge unjust systems which lead to destitution, by building on our existing advocacy work to develop a new advocacy and influencing strategy that identifies clear advocacy goals for systems change and challenges at the local, regional and national levels.
In order to deliver this work, we need to ensure that we have the right structure as an organisation. Therefore, during 2023-24 we applying to register Boaz as a Charitable Incorporated Organisation (CIO). We are currently a Trust, which means that we are unincorporated. One key benefit of being incorporated as a CIO is that the organisation would be a legal entity in its own right, limiting trustees’ personal liability for any issues relating to arrangements held by the organisation (including for example contracts, employment, property ownership). Furthermore, incorporation
31
would open up new funding opportunities, with the potential to build partnerships with new funders and social investors
During 2023-25 we will also be undertaking a significant IT review and upgrade, including reviewing our database (CRM) to ensure that we have the right tools in place to help us deliver and monitor our work across all aspects of the organisation.
We anticipate that the year ahead will hold many challenges, as the Cost of Living crisis continues to bite and as individual supporters and larger funders alike face increasing demand on their limited resources. We will therefore continue to work hard to ensure that we can secure the finances we need in order to continue to provide accommodation and support to people seeking sanctuary who so desperately need it.
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## **Fundraising**
We fundraise to secure the resources we need to carry out our charitable objectives and to fulfil our mission, and we do this primarily through inviting donations from individuals and organisations, and applying for grants from Trusts, Foundations and other grant-making organisations. During 2022-23, we restructured our fundraising work by developing two new roles, a Fundraising and Partnerships Manager (0.8 FTE) and a Fundraising Officer (Trusts and Foundations) (0.6 FTE). This structure should set us up well for future development of our fundraising work, as we seek to increase our fundraised income in the years ahead in order to deliver our new strategic plan. We are thankful to all the staff who have developed and shaped our Fundraising work over the past 19 years, enabling us to support so many people who have become homeless after seeking safety in the UK.
In addition to our staff, we also worked with a freelance fundraiser to add capacity in developing multi-year grant applications. All our fundraising is overseen by the Chief Executive. We are regulated by the Fundraising Regulator and we adhere to the Regulator’s Code of Fundraising Practice and the Fundraising Promise. We have a policy on protecting supporters who may be in vulnerable circumstances and we do not use external companies to deliver our fundraising activities.
This year we are grateful to our supporters who have taken part in sponsored events and held special collections for Boaz to mark special occasions such as birthdays, anniversaries and retirements. We want everyone who supports our work in any way to have a positive experience of the Boaz Trust and if something goes wrong, or someone is unhappy with something the Boaz Trust has done, we will react promptly, take complaints seriously and investigate fairly and openly. We will acknowledge any complaints within five working days and follow the procedure set out in our Fundraising Complaints Policy. Our Vulnerable Supporters Policy, Privacy Policy and Fundraising Complaints Policy are available on our website[13] and from our office on request. These policies are reviewed annually. During the year we received no complaints about our fundraising.
> 13 www.boaztrust.org.uk/pages/17-supporters
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## **Thank you to our donors**
We wish to thank and acknowledge the Trusts, Foundations and organisations who made our work possible during the period of this report including, but not limited to:
AB Charitable Trust Leigh Trust Barclays in the Community Leri Charitable Trust Bernard Sunley Foundation Lloyds Bank Foundation Church Welfare Association Manchester Community Central (Spirit Clothworkers Foundation of Manchester Awards) Comic Relief Manchester City Council Garfield Weston Foundation Manchester Guardian Society Greater Manchester Mental Health Charitable Trust NHS Foundation Trust National Lottery Community Fund Greater Manchester Combined Society of the Holy Child Jesus Authority The Charity Service Grace Trust Treeside Trust Green Pastures Zochonis Charitable Trust Henry Smith Charity _NB Some of these funders awarded their grants_ Homeless Link _at the end of the last financial year._ Issachar Foundation
Thank you to the organisations, churches and other faith groups, corporate and independent businesses that generously supported our work through financial gifts and other donations such as food, cleaning supplies and more.
Thank you also to the individuals who supported our work with gifts and donations, and those who have generously allowed us to use their houses throughout this year.
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The Boaz Trust Trustees’ Annual Report for the year ending 31 March 2023
## **Financial Review**
In a year that has seen many financial challenges, strong support from both individual supporters and grant-making organisations since the start of the Covid-19 pandemic left us well-placed to continue, review, adapt and expand our work. In 2022/23, expenditure exceeded income as projected, but by less than we had anticipated, enabling us to maintain an appropriate level of reserves.
Our main income streams continue to be donations, grants and lettings of rooms to those among the people we work with who have refugee status (and who are thus able to pay rent). Donations in 2021/22 had benefited from some particularly large one-off gifts from individuals; these were not matched in 2022/23, but our regular donations held up well. Total 2022/23 grant funding was encouraging and very comparable to 2021/22, and we appreciated the flexibility of fewer of the grants being for restricted purposes. New funding flowed from our ongoing partnership with the Greater Manchester Combined Authority in providing floating support for people with restricted eligibility for public funding, and we received other new grants as well as ongoing multi-year grants. In 2022/23 whilst some of our residents understandably faced financial challenges which affected their ability to pay, we felt able to increase our rents (which we had frozen in the previous year), and overall our income from refugee room rentals increased. We were thankful to supporters who completed the Greater Manchester Run (10k) in May, raising vital funds in sponsorship as well as giving us publicity.
Overall our income at £630,612 was lower than in the preceding two years (which had included a surge in Covid-19-related grants and significant one-off donations), but higher than any year prior to that.
Meanwhile expenditure went up by 4% to £716,411. The biggest increase was in salary costs, with the full year impact of 2021/22’s restructuring review and the partyear impact of appointing an additional support worker to expand the floating support work. Office and IT costs also increased, partly related to the new staff. Increased turnover of people in our houses (as Covid-19 restrictions lifted) meant that more of the people we work with were eligible for Red Cross support, resulting in a drop in the cost to Boaz of food allowances, but the floating support funding enabled us to spend on more personalised support for individuals. Expenditure on the houses we provide fell slightly, due mainly to having to return two houses and not yet having been able to replace them and also to the Energy Bill Support Scheme payments offsetting electricity costs; we were also thankful for the continuing benefits of 2-year fixed-rate contracts for gas and electricity in all the houses.
As a result, we finished the year with a deficit of £85,799, reducing our balances from the £645,055 brought forward to £559,256 at the end of the year. We had planned to reduce our unrestricted reserves over the year, but this was by a smaller amount than budgeted for.
35
The Boaz Trust Trustees’ Annual Report for the year ending 31 March 2023
Due to the reduction in the proportion of grants which were for restricted purposes, our Restricted reserves at the end of the year were lower than previously at £49,683, of which £31,729 relates to the future costs of specific projects continuing in 2023/24, including salaries.
During the year, Trustees and the Leadership team worked closely with a team from Pilotlight (see page 7) who provided specialist input to our strategic planning process, thanks to a Weston Charity Award. One outcome of this process was an overhaul and clarification of our Reserves Policy. This is spelt out in detail in the financial statements, but has resulted in an increase in the funds explicitly
designated by Trustees to protect against future risk, based partly on the potential costs of ceasing activity and partly on the anticipated deficit in future budgets. These allow us to proceed with our activities with confidence even though income streams are not certain. Our Designated reserves, comprising these reserves, the house donated to us in 2018/19, a donation in 2020/21 designated to increase our accommodation provision, and the balances of funds previously put aside for postCovid review and restructuring and for IT developments, currently total £431,893. The remaining undesignated funds of £77,680, which represent the reserves _in excess of_ our reserves target, represent a little over one month’s expenditure.
We are constantly aware of our reliance on our faithful supporters, and are thankful for all the many donations and grants which sustain us in our work to end destitution for those seeking safety here in Greater Manchester.
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The Boaz Trust Trustees’ Annual Report for the year ending 31 March 2023
## **Independent Examiner’s Report**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2023 which are set out on pages 38 to 62.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the 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 charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Catherine Hall FCCA DChA Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street, Manchester, M4 6JG
Date…………………….
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The Boaz Trust Trustees’ Annual Report for the year ending 31 March 2023
## **Accounts and Financial Statements**
The financial statements comply with current statutory requirements, the Trust Deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
38
## The Boaz Trust
## Statement of Financial Activities for the year ended 31 March 2023
|Note
**Income from:**
Donations and legacies
3
Charitable activities:
4
5
Investments
6
**Total income**
**Expenditure on:**
Raising funds
7
Charitable activities:
8
**Total expenditure**
10
Transfer between funds
**Net movement in funds for the year**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
working to end destitution
amongst asylum seekers,
refugees and other vulnerable
migrants
Other trading activities
working to end destitution
amongst asylum seekers,
refugees and other vulnerable
migrants
**Net income/(expenditure) before**
**net gains/(losses) on investments**
**Net income/(expenditure) for the**
**year**|Unrestricted
funds
£
286,382
143,136
18
4,419
**433,955**
29,771
425,055
**454,826**
(20,871)
**(20,871)**
-
**(20,871)**
530,444
**509,573**|Restricted
funds
£
143,877
52,780
-
-
**196,657**
4,426
257,159
**261,585**
(64,928)
**(64,928)**
-
**(64,928)**
114,611
**49,683**|Total funds
2023
£
430,259
195,916
18
4,419|
|---|---|---|---|
||||**630,612**|
||||34,197
682,214|
||||**716,411**|
||||(85,799)|
||||**(85,799)**
-|
||||**(85,799)**
645,055|
||||**559,256**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
39
## The Boaz Trust
## Statement of Financial Activities for the year ended 31 March 2023
_Comparative figures for the period ended 31 March 2022_
|_Note_
**_Income from:_**
_Donations and legacies_
_3_
_Charitable activities:_
_4_
_5_
_Investments_
_6_
**_Total income_**
**_Expenditure on:_**
_Raising funds_
_7_
_Charitable activities:_
_8_
**_Total expenditure_**
_10_
_Transfer between funds_
**_Net movement in funds for the year_**
**_Reconciliation of funds_**
_Total funds brought forward_
**_Total funds carried forward_**
_Other trading activities_
_working to end destitution_
_amongst asylum seekers,_
_refugees and other vulnerable_
_migrants_
_working to end destitution_
_amongst asylum seekers,_
_refugees and other vulnerable_
_migrants_
**_Net income/(expenditure) before_**
**_net gains/(losses) on_**
**_investments_**
**_Net income/(expenditure) for the_**
**_year_**|_Unrestricted_
_funds_
_£_
_310,411_
_131,694_
_-_
_848_
**_442,953_**
_40,152_
_361,027_
**_401,179_**
_41,774_
**_41,774_**
_-_
**_41,774_**
_488,670_
**_530,444_**|_Restricted_
_funds_
_£_
_270,587_
_1,250_
_-_
_-_
**_271,837_**
_5,625_
_283,456_
**_289,081_**
_(17,244)_
**_(17,244)_**
_-_
**_(17,244)_**
_131,855_
**_114,611_**|_Total funds_
_2022_
_£_
_580,998_
_132,944_
_-_
_848_|
|---|---|---|---|
||||**_714,790_**|
||||_45,777_
_644,483_|
||||**_690,260_**|
||||_24,530_|
||||**_24,530_**
_-_|
||||**_24,530_**
_620,525_|
||||**_645,055_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
40
The Boaz Trust Balance Sheet as at 31 March 2023
|Note
£
£
**Fixed assets**
Tangible assets
13
67,600
**Total fixed assets**
**67,600**
**Current assets**
Debtors
14
58,979
Current asset investments
15
111,589
Cash at bank and in hand
16
338,063
**Total current assets**
**508,631**
**Liabilities**
Creditors: amounts falling
due in less than one year
18
(16,975)
**Net current assets**
**491,656**
**Total assets less current liabilities**
559,256
**Net assets**
**559,256**
**Funds of the charity:**
Restricted income funds
20
49,683
Unrestricted income funds
21
509,573
**Total charity funds**
**559,256**
2023|_£_
_£_
_68,200_
**_68,200_**
_109,693_
_110,000_
_381,896_
**_601,589_**
_(24,734)_
**_576,855_**
_645,055_
**_645,055_**
_114,611_
_530,444_
**_645,055_**
_2022_|_£_
_£_
_68,200_
**_68,200_**
_109,693_
_110,000_
_381,896_
**_601,589_**
_(24,734)_
**_576,855_**
_645,055_
**_645,055_**
_114,611_
_530,444_
**_645,055_**
_2022_|
|---|---|---|
|||**_68,200_**
**_576,855_**|
|||_645,055_|
|||**_645,055_**|
|||_114,611_
_530,444_|
|||**_645,055_**|
The notes on pages 43-62 form part of these accounts.
Approved by the trustees on 16th July 2023 and signed on their behalf by:
Philip Rawlings (Trustee)
Martin Palmer (Trustee)
41
## The Boaz Trust
## Statement of Cash Flows for the year ending 31 March 2023
|Note
2023
£
**Cash provided by/(used in) operating activities**
30
**(46,663)**
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
4,419
Increase in current asset investments
(1,589)
**Cash provided by/(used in) investing activities**
**2,830**
(43,833)
Cash and cash equivalents at the beginning of the year
381,896
**Cash and cash equivalents at the end of the year**
**338,063**
Increase/(decrease) in cash and cash
equivalents in the year|_2022_
_£_
**_898_**|
|---|---|
||_848_
_(85,000)_|
||**_(84,152)_**|
||_(83,254)_
_465,150_|
||**_381,896_**|
42
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The Boaz Trust constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The accounts (financial statements) have been prepared to give a 'true and fair view' and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following 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), second edition - October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Specifically, the trustees are closely monitoring areas of income which could be adversely affected by Covid-19, but do not consider that any effects either to date or currently anticipated materially impact the charity's ability to continue as a going concern.
The trustees have made no judgements which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **c Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
43
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **Income (continued)**
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
Tax reclaimed by the charity on gift aided donations is treated as unrestricted funding.
## **d Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **e Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **f Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
44
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **g Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of fundraising and associated costs.
- Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity including support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **h Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs are not allocated because the charity just has one activity.
## **i Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **j Tangible fixed assets**
Individual fixed assets with a purchase price of less than £1000 are not capitalised. Individual fixed assets costing £1000 or more are capitalised at cost or at reasonable value on receipt, and are depreciated over their estimated useful economic lives on a straight line basis.
The house gifted to the Trust on 15th January 2019 was brought into the accounts at the surveyor's valuation of £70,000. As the trustees plan to maintain the condition of the property, the estimated residual value of the asset based on the valuation of the land at £40,000 is to be depreciated over 50 years.
## **k Debtors**
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
Non-material expenditure for regular licenses or subscriptions that straddle the year end are treated as expenditure in the year they are paid
## **l Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
45
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **m Current asset investments**
Current asset investments include cash investments with a maturity of greater than three months from the date of acquisition or opening of the deposit or similar account.
## **n Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
## **o Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **p Pensions**
The Boaz Trust contributes 6% of gross salaries to employees' pensions. Prior to the charity's Automatic Enrolment staging date of 1st June 2016, this was offered by the charity, and the contribution was paid into personal pension schemes as requested by employees taking up the offer.
Since the Automatic Enrolment staging date of 1st June 2016, all staff have been enrolled in the charity's AE pension scheme. Accrued entitlements at that date were paid into the AE scheme.
There were no outstanding contributions at the year end.
## **2 Legal status of the charity**
The charity is an unincorporated charity, registered as a charity in England & Wales.
46
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **3 Income from donations and legacies**
|Donations from organisations
and churches
Donations from individuals
Tax reclaimed on gift aided
donations
Grants - unconditional on
performance
Grants - conditional on
performance
Sponsorship
**Total**|Unrestricted
£
21,156
115,741
17,412
130,458
-
1,615
286,382|Restricted
£
1,976
8,495
-
133,406
*
-
-
143,877|Total 2023
£
23,132
124,236
17,412
263,864
-
1,615|
|---|---|---|---|
||||430,259|
* Restricted grants included
£18,420 from the Lloyds Bank Foundation for England and Wales £7,900 from The Clothworkers' Foundation
£65,000 from Comic Relief
_Comparative figures for the period ended 31 March 2022_
|_Donations from organisations_
_and churches_
_Donations from individuals_
_Tax reclaimed on gift aided_
_donations_
_Grants - unconditional on_
_performance_
_Grants - conditional on_
_performance_
_Sponsorship_
**_Total_**|_Unrestricted_
_£_
29,575
183,613
33,409
62,000
-
_1,814_
_310,411_|_Restricted_
_£_
4,922
10,459
-
229,206
_*_
26,000
_270,587_|_Total 2022_
_£_
_34,497_
_194,072_
_33,409_
_291,206_
_26,000_
_1,814_|
|---|---|---|---|
||||_580,998_|
_* Restricted grants included_
_£22,949 from the Lloyds Bank Foundation for England and Wales_
_£50,000 from Comic Relief_
47
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
|**4**
**Income from charitable activities**
Unrestricted
£
Rent & Housing Benefit
140,308
-
-
Other income from charitable activities
2,828
**Total**
143,136
_Comparative figures for the period ended 31 March 2022_
_Unrestricted_
_£_
_Rent & Housing Benefit_
_130,769_
_-_
_-_
_Other income from charitable activities_
_925_
**_Total_**
_131,694_
**5**
**Income from other trading activities**
2023
£
Fundraising events
-
Sale of goods
18
18
All income from other trading activities is unrestricted.
**6**
**Investment income**
Unrestricted
£
Investment income
4,419
4,419
_Comparative figures for the period ended 31 March 2022_
_Unrestricted_
_£_
_Investment income_
_848_
_848_
Grant income received as delivery partner in the
'A Bed Every Night' scheme
Other grant income received for charitable
activities
_Grant income received as delivery partner in the_
_'A Bed Every Night' scheme_
_Other grant income received for charitable_
_activities_|Restricted
£
-
50,543
2,237
-
52,780
_Restricted_
_£_
_-_
_-_
_1,250_
_-_
_1,250_
Restricted
£
-
-
_Restricted_
_£_
_-_
_-_|Total 2023
£
140,308
50,543
2,237
2,828|
|---|---|---|
|||195,916|
|||_Total 2022_
_£_
_130,769_
_-_
_1,250_
_925_|
|||_132,944_|
|||_2022_
_£_
_-_
-|
|||_-_|
|||Total 2023
£
4,419|
|||4,419|
|||_2022_
_£_
_848_|
|||_848_|
48
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **7 Cost of raising funds**
|Unrestricted
£
Fundraisers salary and oncosts
25,968
Fundraising events and other costs
3,803
29,771
_Comparative figures for the period ended 31 March 2022_
_Unrestricted_
_£_
_Fundraisers salary and oncosts_
_38,018_
_Fundraising events and other costs_
_2,134_
_40,152_
**8**
**Analysis of expenditure on charitable activities**
Activity
£
Staff costs
363,671
Office & administration costs
63,700
5,435
Depreciation
600
Beneficiary support
Accommodation
utilities, rent, ins'ce
101,937
upkeep of properties
88,454
Payments
food
36,929
travel
5,646
other
4,796
Services
legal and interpretation
4,466
Emergency accommodation
52
Boaz Life activities
3,074
3,454
682,214
Restricted expenditure
Unrestricted expenditure
Engagement and publicity
Governance costs (see note 9)|Restricted
£
4,426
_-_
4,426
_Restricted_
_£_
_5,625_
_-_
_5,625_
Total 2023
£
363,671
63,700
5,435
600
101,937
88,454
36,929
5,646
4,796
4,466
52
3,074
3,454
682,214
2023
£
257,159
425,055
682,214|Total 2023
£
30,394
3,803|
|---|---|---|
|||34,197|
|||_Total 2022_
£
_43,643_
_2,134_|
|||_45,777_|
|||_Total 2022_
_317,133_
_53,322_
_4,364_
_600_
_119,288_
_90,337_
_47,677_
_2,563_
_870_
_4,048_
_13_
_1,328_
_2,940_|
|||_644,483_|
|||_2022_
_£_
_283,456_
_361,027_|
|||_644,483_|
49
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **9 Analysis of support and governance costs**
|Independent examination fees
Trustee indemnity insurance
CIO application costs
Trustee training & meeting costs
Professional subscription|Support
£
-
-
-
-
-
-|Governance
£
1,380
1,456
300
137
181
3,454|Total 2023
£
1,380
1,456
300
137
181
3,454|_Total 2022_
_£_
_1,380_
_1,353_
_-_
_35_
_172_|
|---|---|---|---|---|
|||||_2,940_|
The charity has one activity and therefore does not apportion support costs
## **10 Net income/(expenditure) for the year**
|This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Photocopier
**Staff costs**
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Redundancy and termination costs
Independent examiner's fees|2023
£
600
806
1,380
2023
£
341,202
26,332
20,897
5,634
394,065|_2022_
_£_
_600_
_806_
_1,380_|
|---|---|---|
|||_2022_
_£_
_318,615_
_23,215_
_18,946_
_-_|
|||_360,776_|
## **11 Staff costs**
No employee has employee benefits in excess of £60,000 (2022: Nil).
The average number of staff employed during the period was 14.0 (2022:14.3). The average full time equivalent number of staff employed during the period was 11.2 (2022: 11.2).
The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £53,910 (2022: £50,466).
50
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **12 Trustee remuneration and expenses, and related party transactions**
No trustee received any remuneration during the year (2022: Nil).
One trustee received £19 of reimbursed expenses during the year (2022: Nil).
No-one connected with a trustee received remuneration or reimbursed expenses in the year.
Donations from trustees in the year totalled £3,275 (2022: £3,071)
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
A number of houses are rented to the charity at peppercorn rents. One of these is owned by a trustee and his wife.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).
## **13 Fixed assets: tangible assets**
The charity owns a house, gifted to it in January 2019, which it uses to accommodate asylum seekers.
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
At 31 March 2023
At 31 March 2023
_At 31 March 2022_
At 1 April 2022
At 31 March 2023
At 1 April 2022|Mora St
House
£
70,000
-
-
70,000
1,800
600
-
2,400
67,600
_68,200_|£
70,000
-
-
2023
Total|
|---|---|---|
|||70,000|
|||1,800
600
-|
|||2,400|
|||67,600|
|||_68,200_|
51
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **Fixed assets: tangible assets (continued)**
_Comparative figures for the period ended 31 March 2022_
|**_Cost_**
_Additions_
_Disposals_
**_Depreciation_**
_Charge for the year_
_Disposals_
**_Net book value_**
**14**
**Debtors**
Prepayments and accrued income
_At 1 April 2021_
_At 31 March 2022_
_At 1 April 2021_
_At 31 March 2022_
_At 31 March 2022_
_At 31 March 2021_|_Mora St_
_House_
_£_
_70,000_
_-_
_-_
_70,000_
_1,200_
_600_
_-_
_1,800_
_68,200_
_68,800_
2023
£
58,979
58,979|_£_
_70,000_
_-_
_-_
2022
Total|
|---|---|---|
|||_70,000_|
|||_1,200_
_600_
_-_|
|||_1,800_|
|||_68,200_|
|||_68,800_|
|||_2022_
_£_
_109,693_|
|||_109,693_|
52
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **15 Current asset investments**
|**rrent asset investments**|||
|---|---|---|
|Current asset investments|2023
£
111,589
111,589|_2022_
_£_
_110,000_|
|||_110,000_|
Current asset investments include cash investments with a maturity of greater than three months from the date of acquisition or opening of the deposit or similar account.
A current asset investment of £25,000 is unsecured loan stock issued by Green Pastures Community Benefit Society (No. 31116R), an Industrial & Provident Society based in the UK. The investment is for a fixed term of under one year and the value is both at cost and the trustees' best estimate of market value.
In June 2022 a 1-year fixed-term savings account with the Charity Bank matured and was transferred to a 100-day notice account.
## **16 Cash at bank and in hand**
|Short term cash investments
(less than 3 month maturity date)
Cash at bank and on hand|2023
£
198,301
139,762
338,063|_2022_
_£_
_196,358_
_185,538_|
|---|---|---|
|||_381,896_|
## **17 Agency collections**
Funds administered by Street Support awarded by the Migration and Destitution Action Group (MDAG) to Boaz clients and former clients may be passed on to the recipients via The Boaz Trust. Such transactions are recorded as agency collections.
Food allowances awarded by the British Red Cross to Boaz clients were administered via The Boaz Trust for much of 2020/21 due to the temporary closure of BRC drop-in facilities caused by Covid-19. Such transactions were recorded as agency collections. Allowances awarded by the British Red Cross to Boaz clients will be administered via The Boaz Trust again from May 2023.
|Amount held at start of the period
Amounts received
MDAG
British Red Cross
Bank charges on amounts received
Amounts distributed
MDAG
British Red Cross
Amount held at end of the period|2023
£
-
-
-
-
-
-
-|_2022_
_£_
_(34)_
34
-
-
-
-|
|---|---|---|
|||_-_|
53
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **18 Creditors: amounts falling due within one year**
|**18**
**Creditors: amounts falling due within one year**|||
|---|---|---|
|Short term compensated absences (holiday pay)
Other creditors and accruals
Grants received in advance
Deferred income
**19**
**Deferred income**
Deferred grant brought forward
Grant received
Released to income from charitable activities
Deferred grant carried forward|2023
£
6,462
10,513
-
-
16,975
2023
£
-
316,644
(316,644)
-|_2022_
_£_
_4,232_
_20,502_
_-_
-|
|||_24,734_|
|||_2022_
_£_
_-_
_292,456_
_(292,456)_|
|||_-_|
54
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **20 Analysis of movements in restricted funds**
|Balance at
1 April
2022
Income
£
£
Advocacy & Influencing
-
-
Beneficiary Essentials
2,279
1,500
Beneficiary Payments
2,824
-
Boaz Life
3,265
800
Chief Exec salary
560
13,927
Client Support Mgr sal
20,401
-
Client Support Work sal
9,167
19,617
Client Transport
5,573
1,122
Emergency accomm'n
1,296
-
Finance Mgr salary
-
-
Floating Support
-
50,543
Food
-
24,285
Fundraiser salary
164
5,222
Hosting
123
-
House running costs
51,249
14,827
House major works
-
7,900
Internet provision
3,817
2,500
Legal Services Mgr
1,753
-
Office & Administration
888
21,880
Office / HR Mgr salary
-
-
Refugee Support Worker
-
-
Supervision
1,096
3,092
Supported Housing Mgr
1,800
26,336
Translation
4,090
3,106
Volunteer Exps BoazLife
2,513
-
Website
1,752
-
1
114,611
196,657
Total
114,611
196,657
**Charitable activity: working to end destitution**
**other vulnerable migrants**|Expenditure
Transfers
Balance at
31 March
2023
£
£
£
-
-
(809)
2,970
(2,824)
-
(1,021)
3,044
(14,487)
-
(20,401)
-
(26,617)
2,167
(3,149)
3,546
(52)
1,244
-
-
(50,543)
-
(24,285)
-
(4,426)
960
-
123
(54,760)
11,316
(7,900)
-
(6,317)
-
(1,753)
-
(7,628)
15,140
-
-
-
-
(3,610)
578
(27,027)
1,109
(3,165)
4,031
(134)
2,379
(676)
1,076
_(1)_
(261,585)
-
49,683
(261,585)
-
49,683
**amongst asylum seekers, refugees and**|Expenditure
Transfers
Balance at
31 March
2023
£
£
£
-
-
(809)
2,970
(2,824)
-
(1,021)
3,044
(14,487)
-
(20,401)
-
(26,617)
2,167
(3,149)
3,546
(52)
1,244
-
-
(50,543)
-
(24,285)
-
(4,426)
960
-
123
(54,760)
11,316
(7,900)
-
(6,317)
-
(1,753)
-
(7,628)
15,140
-
-
-
-
(3,610)
578
(27,027)
1,109
(3,165)
4,031
(134)
2,379
(676)
1,076
_(1)_
(261,585)
-
49,683
(261,585)
-
49,683
**amongst asylum seekers, refugees and**|
|---|---|---|
|||49,683|
|||49,683|
## Transfers
_There were no transfers between funds during the year._
## Ongoing projects
Of the closing balances in Restricted funds, £31,729 relates to specific projects continuing in 2023/24, including salaries and funding granted which relates to running costs over a 12-month period.
55
The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **Analysis of movements in restricted funds (continued)**
_Comparative figures for the period ended 31 March 2022_
||_Balance at_||||_Balance at_|
|---|---|---|---|---|---|
||_1 April_||||_31 March_|
||_2021_|_Income_|_Expenditure_|_Transfers_|_2022_|
||_£_|_£_|_£_|_£_|_£_|
|_Charitable activity: working to end_||_destitution amongst asylum seekers, refugees and other_||||
|_vulnerable migrants_||||||
|_Advocacy & Influencing_|_7,500_|_-_|_(7,500)_||_-_|
|_Beneficiary Essentials_|_1,249_|_1,750_|_(720)_||_2,279_|
|_Beneficiary Payments_|_2,994_|_-_|_(170)_||_2,824_|
|_Boaz Life_|_3,631_|_1,300_|_(1,666)_||_3,265_|
|_Chief Exec salary_|_2,170_|_13,451_|_(15,061)_||_560_|
|_Client Support Mgr sal_|_15,596_|_59,318_|_(54,513)_||_20,401_|
|_Client Support Work sal_|_9,794_|_30,331_|_(30,958)_||_9,167_|
|_Client Transport_|_8,774_|_1,148_|_(2,349)_|_(2,000)_|_5,573_|
|_Nightshelter_|_1,309_|_-_|_(13)_||_1,296_|
|_Finance Mgr salary_|_816_|_-_|_(816)_||_-_|
|_Food_|_16,078_|_27,014_|_(43,092)_||_-_|
|_Fundraiser salary_|_567_|_5,222_|_(5,625)_||_164_|
|_Hosting_|_123_|_-_|_-_||_123_|
|_House running costs_|_775_|_61,037_|_(10,563)_||_51,249_|
|_House major works_|_-_|_26,966_|_(26,966)_||_-_|
|_Internet provision_|_745_|_2,500_|_(4,428)_|_5,000_|_3,817_|
|_Legal Services Mgr_|_1,753_|_-_|_-_||_1,753_|
|_Office & Administration_|_22,378_|_8,389_|_(29,879)_||_888_|
|_Office / HR Mgr salary_|_700_|_-_|_(700)_||_-_|
|_Refugee Support Worker_|_17,326_|_-_|_(17,326)_||_-_|
|_Supervision_|_2,579_|_3,092_|_(4,075)_|_(500)_|_1,096_|
|_Supported Housing Mgr_|_3,957_|_26,413_|_(28,070)_|_(500)_|_1,800_|
|_Translation_|_6,122_|_3,906_|_(3,938)_|_(2,000)_|_4,090_|
|_Volunteer Exps BoazLife_|_2,513_|_-_|_-_||_2,513_|
|_Website_|_2,405_
_1_|_-_|_(653)_||_1,752_
_1_|
||_131,855_|_271,837_|_(289,081)_|_-_|_114,611_|
|||||||
|_Total_|_131,855_|_271,837_|_(289,081)_|_-_|_114,611_|
## _Transfers_
_Partial balances on several funds underspent at the end of the previous financial year (due to the impact of Covid-19 on activities) were transferred to support internet provision in houses, with the grantor's agreement._
## _Ongoing projects_
_Of the closing balances in Restricted funds, £89,085 related to specific projects continuing in 2022/23, including salaries and funding granted which related to running costs over a 12month period._
56
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **Analysis of movements in restricted funds (continued)**
## **Name of fund**
## **Description, nature and purposes of the fund**
Advocacy & Influencing To defray costs of advocacy activities Beneficiary Essentials To defray costs of toiletries and cleaning materials for clients Beneficiary Payments To defray specific costs for clients Boaz Life To provide classes and activities for clients Chief Exec salary For payment of CEO salary and oncosts Client Support Mgr sal For payment of client support manager/ caseworker salary and oncosts
For payment of caseworker salary and oncosts To defray travel costs for clients
Client Support Work sal For payment of caseworker salary and oncosts Client Transport To defray travel costs for clients Emergency accommodation Finance Mgr salary For payment of Finance Manager salary and oncosts Floating Support Food For provision of food to clients Fundraiser salary For payment of Fundraiser salary and oncosts Hosting For payment of salary, oncosts and expenses for hosting House running costs To provide and maintain houses House major works To contribute to costs of major works on specific properties Internet provision For provision of internet access to supported houses Legal Services Mgr For payment of Legal Services Manager Office & Administration To defray costs attributable to Boaz office and administration Office / HR Mgr salary For payment of Office / HR Manager salary and oncosts Refugee Support Worker For payment of Refugee Support Worker salary and oncosts Supervision To defray costs of supervision and training of case workers Supported Housing Mgr For payment of Supported Housing Manager salary and oncosts Translation To defray costs of interpreters for clients and translation Volunteer Exps BoazLife To defray costs to volunteers of travel to Boaz Life activities Website For cost of website development
For the provision of winter nightshelters or other emergency or temporary accommodation
For floating support service to support the delivery of the A Bed Every Night programme For provision of food to clients
57
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **21 Reserves Policy**
Trustees recognise their legal duty to manage the resources of The Boaz Trust responsibly. This includes ensuring that the finances are managed in an effective and timely way, in line with the objects and purpose of the organisation. The Trustees desire to spend income received promptly, but also recognise the prudence in maintaining an agreed amount of funds in order to ensure the organisation can continue to operate and maintain ongoing financial commitments despite, for example, expected or unexpected fluctuations in income over the course of a year.
The Reserves Policy demonstrates that The Boaz Trust is intentional about how funds are managed, and it specifically sets out why any unspent funds are being held. The Reserves Policy shows how the organisation is taking into account risk and building resilience to ensure that the work is sustainable and can continue, for example if there was a downturn in income (e.g. due to an expected grant not being secured), an unanticipated rise in costs (due to the wider economic situation or a major increase in demand for services), or any other significant and unforeseen events which might impact the work of the organisation.
The Boaz Trust receives income from a range of sources, including grant income, financial donations (from individuals and organisations) and rental income from housing for people with refugee status.
Those unrestricted funds that are freely available to spend on the Boaz Trust’s charitable purposes are known as General Reserves. General Reserves include 3 funds: Risk Contingency Fund (which is designated), Budget Deficit Fund (which is designated) and the General Fund (which is not designated).
General reserves do not include the following:
- restricted funds (e.g. a grant that can only be used for a specific programme of activities
- fixed assets (e.g. buildings or land)
- other designated funds which have been ring-fenced by the organisation for a specific purpose (e.g. funds which Trustees deliberately set aside in order to invest in a new IT system).
The General Reserves Target is the sum total of two elements*:
- i. _**Risk contingency**_ . It is not possible to plan for every eventuality therefore Trustees take into account the likelihood of different outcomes and levels of risk and their possible financial impact. Setting aside reserves for all risks would be excessive, so this element of the target will be based on the most costly calculable risk which would arise should the organisation have to cease operating (includes costs relating to: staffing / redundancy; support related costs reducing over the period of closure; the return of houses to their owners; withdrawing from contractual obligations).
- ii. _**Deficit Budget**_ . Where Trustees have intentionally and responsibly agreed a deficit budget, for example due to uncertainty over new grant income, this element is initially set at 100% of the deficit. If a deficit budget is also projected for the following year, 50% of this amount will also be included. If deficit budgets are not agreed or forecast, this element will be zero.
*Note: If the sum of the two elements is less than 3 months of running costs (based on the expenditure budget for the year), the General Reserves Target will be set as 3 months of running costs.
For the year 2023-24, the General Reserves Target is calculated as **£267,000** . This is just under **4 months of running costs** .
58
The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
The level of Reserves will be monitored through monthly / quarterly financial reporting mechanisms. The current level of Reserves will be compared with the target level and, where there is a difference information will be given in terms of what actions are being taken to bring the Reserves into line with the target.
## **22 General Reserves and Designated funds as at 31 March 2023**
|**Name of**
**unrestricted fund**|**Description and purpose**|**Amount**|**Timing of**
**expenditure**|
|---|---|---|---|
|General Reserve -
Fund 1:
Risk Contingency
Fund
(designated)|To provide a contingency for risk.
Compounding all risks would be excessive, so
the designation will be based on the most
costly calculable risk which is closure.|111,000|Reviewed at
half year end
and at year
end|
|General reserve -
Fund 2:
Budget Deficit Fund
(designated)|Where a responsibly agreed deficit budget
has been set for the year, the reserve is
initially set to cover 100% of the deficit. A
further 50% of the deficit is provided, when
prudent, if for the following year a deficit is
forecast.|156,000|Reviewed
quarterly and
reduced based
on forecasts to
year end and
for next year
(if
appropriate)|
|**General Reserve target**||**267,000**||
|General Reserve -
Fund 3:
General fund
(non-designated)|Any amount in the_General Fund_represents
reserves which are over (under) target.|77,680|Representing
marginally
more than one
month's
expenditure
(£70,000)|
|**General Reserve Total**||**344,680**||
|Accommodation
Capacity Fund
(designated)|Funds arising from a donation given with the
desire to increase our housing capacity and
designated by trustees for this purpose as no
specific use has yet been identified.|50,000|In the year
2024-25|
|Recovery &
Development Fund
(designated)|Funds earmarked by trustees for strategic
initiatives, including a review of the
organisational structure and any amendments
to long-term service provision. A strategic
review will be concluded in 2023/24.|41,668
|By 31st March
2024|
|IT Development
Fund
(designated)|Funds earmarked by trustees for costs
relating to investment in IT equipment.|5,625|By 31st March
2024|
|Mora Fund
(designated)|The property at 11 Mora Street was gifted to
the trust in January 2019. The value of the
property is set aside to enable the continued
use of the property.|67,600|Excluded from
reserve policy
as only
realisable by
disposing of
tangible fixed
asset|
59
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **23 Analysis of movement in unrestricted funds**
|Balance at
1 April
Income
Expenditure
£
£
£
Unrestricted funds:
237,978
433,955
(448,253)
64,000
-
-
57,000
-
-
50,000
-
-
47,641
-
(5,973)
5,625
-
-
68,200
-
(600)
530,444
433,955
(454,826)
_Comparative figures for the period ended 31 March 2022_
_Balance_
_at 1 April_
_2021_
_Income_
_Expenditure_
_£_
_£_
_£_
_Unrestricted funds:_
_262,833_
_392,953_
_(395,808)_
_General Reserve_
_99,000_
_-_
_-_
_-_
_50,000_
_-_
_50,000_
_-_
_(2,359)_
_8,037_
_-_
_(2,412)_
_Mora Fund_
_68,800_
_-_
_(600)_
_488,670_
_442,953_
_(401,179)_
General reserve -
Fund 2: Budget
Deficit Fund
_IT Development_
_Fund_
General fund
(non designated)
Designated funds:
General Reserve -
Fund 1: Risk
Contingency Fund
Recovery and
Development
Reserve
Mora Fund
_Accommodation_
_Capacity Reserve_
_Recovery and_
_Development_
_Reserve_
Accommodation
Capacity Reserve
IT Development
Fund
_General fund_
_Designated funds:_|Transfers
£
(146,000)
47,000
99,000
-
-
-
-
-
_Transfers_
_£_
_(22,000)_
_22,000_
_-_
_-_
_-_
_-_
_-_|As at 31
March 2023
£
77,680
111,000
156,000
50,000
41,668
5,625
67,600|
|---|---|---|
|||509,573|
|||_As at 1_
_April 2022_
_£_
_237,978_
_121,000_
_50,000_
_47,641_
_5,625_
_68,200_|
|||_530,444_|
60
## The Boaz Trust
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **24 Analysis of net assets between funds**
|General
Designated
fund
funds
£
£
Tangible fixed assets
-
67,600
Other net current assets/(liabilities)
77,680
364,293
Total
77,680
431,893
_Comparative figures for the period ended 31 March 2022_
_General_
_Designated_
_fund_
_funds_
_£_
_£_
_Tangible fixed assets_
_-_
_68,200_
_Other net current assets/(liabilities)_
_237,978_
_224,266_
_Total_
_237,978_
_292,466_|Restricted
funds
£
-
49,683
49,683
_Restricted_
_funds_
_£_
_-_
_114,611_
_114,611_|Total
£
67,600
491,656|
|---|---|---|
|||559,256|
|||_Total_
_£_
_68,200_
_576,855_|
|||_645,055_|
## **25 Financial instruments**
The charity has no financial instruments
## **26 Operating lease commitments**
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
|Less than one year
One to five years|2023
_2022_
£
_£_
-
_-_
-
_-_
-
_-_
Property|2023
_2022_
£
_£_
202
_806_
-
_202_
202
_1,008_
Equipment|2023
_2022_
£
_£_
202
_806_
-
_202_
202
_1,008_
Equipment|
|---|---|---|---|
||||_1,008_|
## **27 Contingent assets**
None
## **28 Contingent liability**
None
61
The Boaz Trust
Notes to the accounts for the year ended 31 March 2023 (continued)
## **29 Post balance sheet events**
We continue to monitor closely the impact of Covid-19 on our clients, our activities and our supporters. So far, income has remained robust; although the surge of grants and donations we saw at the start of the pandemic has slowed, our supporter base has remained faithful and generous.
Trustees continue to review our financial situation frequently, carrying out sensitivity analysis and scenario planning as appropriate, and review both short-term and long-term expenditure plans as necessary.
## **30 Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating**
**activities**|2023
£
(85,799)
600
(4,419)
50,714
(7,759)
(46,663)|_2022_
_£_
_24,530_
_600_
_(848)_
_(29,419)_
_6,035_|
|---|---|---|
|||_898_|
62
## **Declaration**
The Trustees declare that they have approved the Trustees’ Report above.
Signed on behalf of the charity’s trustees
Rev Canon Dr Phil Rawlings, Chair of Trustees
Date
63
The Boaz Trust Trustees’ Annual Report for the year ending 31 March 2023
The Boaz Trust Kath Locke Centre 123 Moss Lane East Manchester M15 5DD Tel. 0161 202 1056 Email. info@boaztrust.org.uk
Registered Charity in England and Wales no. 1110344
## Follow us on twitter **@boaztrust** or **facebook.com/theboaztrust**
Give to support our work at www.boaztrust.org.uk
64