KIRAN SUPPORT SERVICES Company No. 05727907 (England & Wales) Charity no. 1114148 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Kingslon Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL
KIRAN SUPPORT SERVICES CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page No. Reference and Administrative Details Report of the Trustees 2to8 Independent Examiner's Report statement of Financial Activities 10 Balance Sheet 11 Statement of Cash Flows 12 Notes to the Financial Statements 13to21
KIRAN SUPPORT SERVICES REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEES Shahzadi Raza (Chair) Nighat Sahi Uzma Raza (resigned 13 May 2024) Saiqa Kayani (resigned 24 January 2024) Kishwar Ahmed Naseem Alahi (appointed 5 January 2024) COMPANY SECRETARY Amtal Rana REGISTERED OFFICE Waltham Forest Resource Hub (Central) 1 Russell Road London E10 7ES REGISTERED COMPANY NUMBER 05727907 (England and Wales) REGISTERED CHARITY NUMBER 1114148 INDEPENDENT EXAMINER Kevin Fisher BA, FCA, CTA /0 Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 About us Kiran Support Services believes that all women and children have the right to live free from violence and to leave a home or relationship where the risk of violence exists. The charity was established in 1990 in the London Borough of Waltham Forest to meet the needs of women and children from the Indian sub-continent and has since expanded its serVIS to support the wider Asian community. It is the only charity of its kind in the borough, and in 2017 Kiran expanded further by opening a second refuge in the London Borough of Brent. In 2020 we acquired a third building from Notting Hill Genesis to meet the demand for safe accommodation during the Covid-19 pandemic. The refuge started taking referrals in early 2021. Our mission "To provide a safe, nurturing space and resource of high quality, where Asian women overcoming domestic violence {and their children) can identify options and develop skills that enable them to take control of Iheir lives 8motionally, financially and practically. The trustees who are also the directors of the company forthe purposes of the Companies Act, submit their report and the financial statements for the year endir)g 31 March 2024. The trustees confirm that the report and financial statements comply with the current statutory requirements and the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in October 2019. The statutory information is shown on page 1. OBJECTIVES AND PRINCIPAL ACTIVITIES The charity's purposes as set out in the govorning document are to.. Relieve the distress and suffering of. particularly but not èxclusively, Asian women, children and young people who have suffered or are exposed to domestic violence and abuse. Relieve, particularly but not exclusively, Asian women, children and young people who have suffered in necessitous circumstances by the provision of temporary accommodalion and outreach and aftercare support. Educate the public in the causes and effects of domestic violence and the prevention thereof, and to undertake or contribute to researGh into such matters and to publish the useful results of such research. PUBLIC BENEFIT The trustees have referred to the guidance contained in the Charily Commission's general guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives of the charity.
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENTS AND PERFORMANCE Chairfs Introduction As Chair of the Board of Trustees, l am honoured to present the Kiran Support Services Trustees, Report for 202> 2024. This year has been one of significant challenges but also remarkable resilience. growth, and progress. Despite the ever-increasing pressure from the Cost-of-Living crisis and the complexities of immigration policies, Kiran has remained steadfast in its mission to provide life-changing support lo South Asian women and children fleeing domestic violen. Our dedicated staff, volunteers, and partners have worked tirelessly to ensure that the women and children who come to us in their most vulnerable moments find not only safety but also the tools and confidence to rebuild their lives. We are immensely proud of the achievements highlighted in Ihis report, from expanding our refuge services and delivering trauma infomied counselling to providing vital immigration advice with an outstanding success rate. This year, our refuge services have provided support for 39 women and 19 children, our advice and advocacy team has worked closely with 132 women. and our counselling service has provided over 1200 counselling sessions. This continues to demonstrate how much we need specialist services for black and minoritised women. The amount of work we are doing clearly shows the complexities of the cases that our staff have been dealing with. l am happy to share some of our successes as well" In October 2023 Kiran won a Waltham Forest Faith and Belief Award, and in November 2023 Kiran won the London-wide Supporting Women Faith and Belief Award. The awards are delivered in partnership with the Faith and Belief Forum, Waltham Forest Faith Communities Forum and the Lord Lieutenant of London's Council on Faith. In November 2023, Kiran won the Roshni Birmingham Award for Community Organisation demonslrating good practice in delivering services to Black and Minoritised women and children, and Amtal Rana, our Chief Executive, won the Roshni Birmingham Leadership Excellence Award. Pro Bono Economics inteNiewed Amtal for their research paper 'Women in the Charity Sector,. The paper was published in November2023, it examines the complex dynamics that exist around, for example, the gender imbalance in philanthropy. opportunities for leadership, and supporting vulnerable women. In January 2024 Amtal was invited to participate in the Labour and Civil Society Summit organised by Pro Bono Economics. Kiran was invited to put a question to the panel, which included Labour Leader Kier Starmer. The question was about funding, particularly for black and minority women support organisations. The Trust for London, who fund our immigration service, invited Kiran to feed into the development of their immigration strategy. Kiran was invited to attend a roundtable discussion alongside other charity directors and trustees on charity reserves and resilience at the investment fimi Quilter Cheviot in October 2023. Kiran has been invited to join the Community Voice Cdesigned advisory board to help form a new body that will represent the voluntary and community sector in Waltham Forest. Until now the voluntary sector in Waltham Forest has not had representation locally. Kiran was invited to attend the GREVIO (Group of Experts on Action agalnst Violence against Women and Domestic Violence) roundtable on 18 January 2024 and provided independent evidence to the GREVIO committee about the trends on the ground regarding UK government's compliance with its commitments to the Istanbul Convention on Action against violence against women and domestic violen.
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 We are also acutely aware of the ongoing challenges. The housing crisis continues to place immense strain on survivors as they transition from refuge to independent living. we are committed to advocating for more affordable and secure housing options. The introduction of an Operations Manager has already brought positive changes in how we deliver our services, enhancing both operational efficiency and the quality of support provided. We are deeply grateful to ourfunders, supporters, and staff fortheir unwavering commitmentto our mission. Together, we will continue to build a future where every woman can live free from abuse and fear. Looking to the future, we will continue to deliver our core services while we ensure that we are sustainable through our fundraising strategy to allow us time to plan development of new services. We are excited about our plans to expand our immigration and our outreach services, to take on a refuge services manager, develop a community hub. and build stronger partnerships across the sector. We remain dedicated to our vision of a future where every woman. regardless of her background or circumstances, can live free from fear and violence. On behalf of the Board of Trustees, I would like to take this opportunity to thank the staff team for their hard work and commitment to providing the unique services that Kiran provides. Without the team, we would not be able to reach out to the many women and children that rely on us for support and advocacy. I would like to thank my fellow trustees for their support in my tenure as Chair as I step down this year and hand over to Shahzadi. Nighat Sahi Chair, Kiran Support Services
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW including reserves policy Income during the year amounted to £605,597 {2023 . £632.049} and expenditure was £773,642 (2023 . £530.667), resulting in a deficit of £168,045 (2023 surplus of . £101,382). Net assets at the year-end were £331.952 (2023 £499,997} of which £147.043 (2023.. £269,264) related to unrestricted general funds, £147,500 (2023 £147,500) related to unrestricted designated funds and £37.409 {2023 . £83,233) related to restricted funds. Reserves Pollcy The Trustees have established a policy whereby the unrestricted funds, held by the Charity should be 6 months of the resources expended. which equates to around £230,000 in reserves, based on the budgeted expenditure for 2024125. The designated funds are made up of £100,000 for the setting up and establishment costs of a new refuge. and additional services providing support to women and children focusing on positive mental health., £32,500 in respect of current service provision. and £15,000 in respect of the welfare of residents with Insecu immigration stalus (see note 15 page 19 for more details). STRUCTURE, GOVERNANCE AND MANAGEMENT Governance and Management The company, number 5727907, is limited by guarantee and has charitable ststus. The charity registration number is 1114148. It has a Memorandum and Articles of Association as its governing document. The directors of the company are also charity trustees for the purposes of charity law, and under the company's Articles, are known as members of the Board of Directors. Under the requirements of the Memorandum of Articles of Association, at each Annual General Meeting one-third of the Board may retire and may seek re-election. The directors to retire are those who have been in office longest since their last election or appointment. The Articles require that the number of directors can never fall below 3 and the Board is able to co-opt additional directors who Ihen serve in office until the next general meeting but shall then beeligible for re*lection. On appointment. or re-election directorsltrustees a encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Accommodatlon Services Kiran Support SeNices is an independent Charity based in London. We provide emergency accommodation to women and children experiencing domestic abusive. Kiran is a specialist refuge for South Asian women and children. We have specialist staff members who can support women according to their language and cultural needs. We provide a safe and non-judgmental environment regardless of families situation or background. Our serwices are completely confidential. We have three refuges across London and offering refuge accommodation to 16 families who have suffered domestic abuse. We have found the common barriers to leaving an abusive relationship are particularly difficult for minority ethnic women. These can include religious and cultural pressures, language difficulties, ignorance of rights and services available and predominantly the fear of possible removal and deportation. Our mission is to empower women and children to live a life free from abuse and for families to have independent lives. We aim to reduce economic inequality, improve mental wellbeing, and facilitate personal development. To ensure this, we offer support and guidance, signposting, counselling, legal advice and social activities. workshops, and courses. The support we provide aims to build confidence. self-esteem, awareness of domestic abuse, and impact of domestic abuse on women and children in a safe and supportive environment.
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Refuge Services Kiran continues to operates three refuges across London, providing safe and secure accommodation for women and children fleeing domestic violen. Over the past year, Kiran supported 39 women and 19 children, offering them emotional and practical support alongside life skills training to help them recover and regain their independence. The tailored recovery programs, which include ESOL classes and social activities, have been instrumental in building confidence and self-sufficiency among residents. Counselling Services Kiran provided 1,264 counselling sessions to 149 outreach clients and 21 women in refuge during 202>2024. By adopting a trauma-informed approach and offering counselling in the clients, preferred languages, Kiran ensures that survivors receive the emotional support they need. This year. the introduction of Ujala Women's Group Therapy has reduced isolation and provided women with a platform to share their experiences and gain strength from one another. Immlgration Advice Kiran's Immigration Advice Service supported 123 women, helping them navigate complex immigration challenges, including applications for leave to remain under the Domestic Violence Concession (DDVC) 2nd Indefinite Leave to Remain {ILR). Kiran achieved a 100 % success rate in all immigration cases this year. The team provides multilingual advice. ensuring that women can access essential support and advocacy in their own languages, fostering trust and understanding. Advice and Advocacy Services Kiran's Advice and Advocacy team worked closely with 132 South Asian women, offering practical, emotional, and legal assistance. Qne-to-one support included accompanying women to appointments and providing personalised advice to help them navigate complex situations. 98°/0 of clients reported feeling heard and safer after receiving support from Kiran. Service Ethnicity ellgion ain an ua Punjabi Referrals Boroughs ran Refuge Bangladeshi Muslim Self- referral ocial ervices London Outreach 132 16-24 26 Indian 80 Sikh 39 rdu 177 Outer London broad 166 Counsellin Immi ration elephone en uiries 112 123 21 544 5-64 305 akistani 166 Hindu Christian Non- reli ious Hindi Pashto Bengali 35 AWG Poli chool 5-75 urkish 14 68 omalian ther nknown Other Unknown 23 83 Unknown 18 Housin ther 31 62
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Community Engagement and Events South Asian Heritage Month (SAHM) In July 2023, Kiran celebrated South Asian Heritage Month with a range of workshops and a cultural evening. featuring regional food, dance, and inspirational speakers, Women's Health and Wellbeing Event In October 2023, Kiran held a health and wellbeing event that included workshops on menopause, sexual health. and breast cancer awareness, delivered in partnership with Macmillan Cancer Support. Challenges and Responses Housing Crisis One of the biggest challenges Kiran faced this year was the shortage of pernianent housing for women leaving refuges. Many were placed in temporary accommodation. such as hotels, often far from their support networks, which impacted their mental health and sense of security. Kiran provided phone support to help women manage household bills and navigate their new environments. The organisation continues to advocate for more affordable housing options for survivors. Case Study: Harpreet Harpreet (name changed) endured severe physical, financial. and emotional abuse and was living in 8 hotel with her two children. Feeling overwhelmed, she considered retuming to her abuser. With Kiran's support. Harpreet accessed the benefits she was entitled to and secured private accommodation. She leamed new life skills and became more independent, later saying, "If I had rebjrned to my husband, my children could have been taken away from me. Kiran helped me keep myself and my children safe and learn life skills to better our future." Immigration Service Success Kiran's Immigration Advice Service continues to grow, offering critical support to women fleeing domestic abuse. Through OISC Level 3 advice, Kiran assists with DDVC and ILR applications. helping survivors work toward permanent residence and citizenship. By offering advi in multiple languages and addressing the cultural nuances of each case, Kiran has established itself as a vital resource for South Asian women facing immigration challenges. Case Study: Kamra Kamra (name changed) suffered escalating abuse during her pregnancy. After a referral from the Metropolitan Police, Kiran helped Kamra apply for DDVC and secure a place in one of our refuges. She received counselling in her native language and support with her ILR application, which was granted within six month5. Kamra is now preparing to move into independent housing with her young son. Client Feedback: "l am so thank1 that I can speak to you in my own language. No one understood what I went through until I came to Kiran.
KIRAN SUPPORT SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Operations Manager Report: October 2023 - 2024 The introduction of an Operations Manager in October 2023 has significantly improved the structure and efficiency of Kiran Support Services. The role encomp8sses overseeing daily operations, staff performance, and HR functions. Key achievements include.. Implementing a new staff induction process and successfully onboarding three new team members. Supporting the Refuge Services Manager through regular check-ins and managing staff supeNision. Leading the NHG Christmas wish list initiative, which provided crucial support to families in refuge. Collaborating with trustees on strategic development and liaising with housing authorities to manage rent adjustments for residents in the refuges. Despite the challenges of implementing new systems and procedures, the Operations Manager has played a pivotal role in improving operational efficiency across the organisation. Future Plans Looking ahead. Kiran Support Services is committed to expanding and enhancing its services for South Asian women and children. Key priorities for the next year include: Servlce Expansion: Continue delivering core services such as refuge, counselling. immigration, and outreach, with plans to pilot new group counselling sessions for young boys. Community Hub: Explore social investment and funding opportunities to develop a community hub. providing additional accommodation and space for activities and workshops. Improved Communications: Strengthen partnerships with domestic violence organisations in London and across the UK, while building a more strategic communications plan to expand Kiran's influence and outreach. Strategic Development: Organise an Away Day for staff and trustees to align on the evolving needs of clients and improve service delivery. with support from Lloyds Bank Foundation's pro bono assistan. This report has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relaling to small companies. Approved by the order of the board of trustees on 20th January 2025 and signed on its behalf by- Shahzadi Raza (Chair) - Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIRAN SUPPORT SERVICES I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 10 to 21. Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'}. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of Ihe Charities Act 2011 ('the 2011 AGt'>. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b} of the 2011 Act. Independent examinerfs statement Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, 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 thé examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act" or Ihe accounts do not accord with those records. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)- I have no concerns and have come across no other matters in connection with Ihe examination to which attention should be dra n in this report in order to enable a proper understanding of the accounts to be reached. Kevin Fisher BA FCA CTA ¢/0 Kingston Burrowes Audit Limited 308 Ewell Road Surbiton Surrey KT6 7AL Zo 2025
KIRAN SUPPORT SERVICES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Note Income and Endowments from: Donations and grants Charitable activities Other income 135,669 222,214 300 247,414 383,083 222,214 300 389,793 242,256 Total 358.183 247,414 605,597 632,049 Expendlture on: Raising funds Charitable activities 8,455 552,374 8,455 765,187 11,125 519,542 212,813 Total 560,829 212,813 773,642 530,667 Net surplusl(deficit) {202.646) 34,601 (168,045) 101,382 Transfers between funds 15 80,425 {80,425) Net movement in funds 15 (122,221) {45,824) (168,045) 101,382 Reconciliation of funds". Total funds brought forward 15 416,764 83,233 499,997 398,615 Total funds carried foThvard 15 £294,543 £37,409 £331,952 £499,997 All income and expenditure is derived from continuing activities. The statemenl of financial activities includes all gains and losses recognised during the year. The notes form part of these financial stat@ments. 10
KIRAN SUPPORT SERVICES BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Fixed ass8ts Tangible Fixed Assets 11 Current assets Debtors Cash at Bank 12 30,067 367.645 39.031 493.366 397,712 532.397 Creditors.. amounts falling due within one year 13 65,763 32.403 Net current assets 331,949 499,994 Net assets 16 £331,952 £499,997 Funds: Unrestricted funds General funds Designated funds 15 15 147,043 147,500 269,264 147,500 Total unrestricted funds 294,543 416,764 Restricted Funds 37,409 83,233 Total funds 15 £331,952 £499,997 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The trustees have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustee5 acknowledge their responsibilities for: a} ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and b} preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its sUlUS or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othemise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees on 20th January 2025 and were signed on its behalf by: Shahzadi Raza Trustee (Chair) The notes fomi part of these financial statements. 11
KIRAN SUPPORT SERVICES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Net cash flow from operating activities (125,721) 90,398 Cash flows from investing activities Purchase of tangible fixed assets Net cash (used in)Iprovided by investing activities Change in cash and cash equivalents Cash and cash equivalents at the beginning of the year 493,366 402.968 Cash and cash equivalents at the end of the year £367,645 £493,366 Reconciliation of net income to net cash flow from operating activities 2024 2023 Net (expenditure)lincome for the year {Increase)IDecrease in debtors Increasel(Decrease) in creditors {168,045} 8,964 33,360 101,382 (10,453) {531) Net cash flow from operatlng activities £(125,721) £90,398 2024 2023 Cash and cash equivalents consist of: Cash at bank and in hand £367,645 £493,366 12
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Company status The charity. Kiran Support Setvices. is also a private limited company (No. 5727907), limited by guarantee and is registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the Reference and Administration Details on page 1 of Ihese financial statements. Basis of preparlng the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102} Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements have been prepared on a going conrn basis under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise slated. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Exp8nditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and includes those costs of a direct nature which can be allocated to a specific activity- It also includes indirect osts, including govemance costs that do not relate to a specific activity but are necessary to support those activities. Tanglble fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings 330/0 on cost, 25 /0 on cost and 100/0 on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 13
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd... ACCOUNTING POLICIES Icont'd... Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are Charged to the Statement of Financial Activities in the period to which they relate. Debtors and Creditors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairments are recognised in expenditure. Leases Operating lease rentals are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Grants and Donations Unrestricted Restricted Funds Funds Total 2024 Total 2023 Donations 6,589 6.589 14,318 Grants The Coutts Foundation The Brook Trust Henry Smith BBC Children in Need Lloyds Bank Foundation Trust for London Big Lottery London Community Foundation LCFIVAWG International Women's Day Waltham Forest Market Placelsolace ImkaanlVAWG GLA- MOPAC LB Waltham Forest 45,000 45,000 20,000 70,000 70.000 58,931 27,250 15,835 81,644 54,695 25,000 15,835 25,000 15,835 125,000 31,250 125,000 31,250 2,726 21,120 43,628 49,646 14,080 14,080 45.329 5.000 45,329 5,000 £135,669 £247,414 £383,083 £389,793 Of the £389,793 recognised in 2023. £55.438 was unrestricted funds and £334,355 was restricted funds. Income from charitable activities Unrestricted Restricted Funds Funds Total 2024 Total 2023 Charges to residents £222,214 £Nil £222,214 £242,256 All of the £242,256 recognised in 2023 was unrestricted funds. 14
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd... other income Unrestricted Restricted Funds Funds Total 2024 Total 2023 SBK (UK) Limited £300 £Nil £300 £Nil All of the £Nil recognised in 2023 was unrestricted funds. Cost of ralslng funds Direct Costs Support Costs Total 2024 Total 2023 Fundraising £8,455 £Nil £8,455 £11.125 All of the £11,125 recognised in 2023 was charged to unrestricted funds. Cost of charitable activities Direct Costs Support Costs Total 2024 Total 2023 Educational, counselling and prevention work £398,982 £366.205 £765,187 £519,542 Of the £519.542 expenditure recognised in 2023, £246.507 was charged to unrestricted funds and £273,035 was charged to restricted funds. 15
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd... Expenditure on Charltable Activities Total 2024 Total 2023 Direct Gosts Wages Social Security Pensions Legal, consultancy and professional Premises costs 101.105 30,743 6,664 (2,257) 262.727 195.852 24,246 5.661 240 155,088 £398.982 £381,087 Support costs Wages Employee and voluntary costs Insurance Legal. consultancy and professional Office costs including rent Communications Sundry expenses Finance Bad debts Governance Costs.. Independent examiner's fee Qther governance costs 252,258 10,739 1,827 35 42,799 20,589 904 13,016 19,318 80,278 10,628 3,219 975 5.496 15,934 1,481 16,587 3,600 1,120 3,600 257 £366,205 £138,455 Total Charitable Costs £765,187 £519,542 Net Incomel{Expenditure) Net incomel(expenditure) is stated after charging/(crediting)- 31 March 2024 3q March 2023 Independent examinerfs fee £3,600 £3,600 Related party dlsclosures No trustees, remuneration was paid or other benefits provided for the year ended 31 March 2024 or for the year ended 31 March 2023. Trustees, travelling Éxpenses paid for the year ended 31 March 2024 was £385 (2023 . £92). There were no other related party transactions during the year {2023 Nil) other than those set out in Note 10 relating to employe@ benefits received by key management. 16
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd. 10. Staff costs 2024 2023 Staff costs were as follows: Wages and salaries Social security costs Pension costs staff training other costs 353,363 30.743 6.664 7,520 3.219 276,130 24,246 5,661 3,392 7.236 £401,509 £316,665 One employee reiVed total employee benefits (excluding employers national insurance and employer pension contributions) of more than £60,000 during 2024 {2023 . One}, within Ihe band £70,000 to £80,000. Total employee benefits received by key management amounted to £82,765 (2023 . £88,266). Under FRS 102. employee benefits includes gross salary. benefits in kind. employers national insurance and employers pension contributions. The average monthly number of employees during the year was as follows: 2024 2023 Charitable Administration 10 11. Tangible Fixed Assets Fixtures and Fittings Cost At 1 April 2023 Additions in year 29,785 At 31 March 2024 29,785 Depreciatlon At l April 2023 and 31 March 2024 29,782 Net Book Value At 31 March 2024 £3 At 31 March 2023 £3 12. Debtors." Amounts falling due within one year 31 March 2024 31 March 2023 Trade debtors Prepayments and accrued incorne Other debtors 28,724 901 442 37,293 1,296 442 £30,067 £39,031 17
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd.. 13. Creditors: Amounts falling due within one year 31 March 2024 31 March 2023 Taxation and social security Other creditors Accruals Deferred income (see note 14) 5.323 12.111 48,329 9,241 5,160 18,002 £65.763 £32,403 14. Deferred income Balance brought forward Additions in year £Nil Released to Income Balance carried forward Grants and donations £Nil £Nil £Nil Deferred income reflects grant income received in advan for the following financial yaar, to be expended in accordance with specified or implied timeframes and agreed budgets. 15. Movement in funds At 1 April 2023 Transfers between funds At 31 March 2024 Income Expenditure Unrestricted Funds General Fund Designated Fund: Current Service Provision Refuge Development Residents Services 269,264 358.183 (560,829) 80.425 147,043 32,500 100,000 15,000 32,500 100,000 15,000 416,764 358,183 (560.829) 80.425 294,543 Restricted Funds Penny Appeal BBC Children in Need Lloyds Bank Foundation Trust for London Big Lottery International Women's Day London Community Foundation LCFIVAWG GLA- MOPAC LB Waltham Forest- 1,231 1g,618 2,250 11,830 6,586 2,726 (1,231) 15,886 (27,250) {35.504) 25,000 15,835 (25.747) (6.133) {35) (89.509) (27.232> (17,421) (11.232) 1,918 (453) (2.691) 125,000 31,250 45,329 5,000 35,491 8,254 30.738 {12,272) (58,646) 6,232 Total restricted funds 83.233 247,414 {212,813) {80,425) 37,409 Total funds £499,997 £605,597 £{773,642) £Nil £331,952 18
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd... 15. Movement in funds - continued Comparative information for the previous financial year is as follows: At 1 Aprll 2022 Transfers between funds At 31 March 2023 Income Exponditure Unrestricted Funds General Fund Designated Fund: Current Service Provision Refuge Development Residents Services 229,202 297.694 (257,632) 269,264 32,500 100,000 15,000 32,500 100,000 15,000 376.702 297.694 (257.632) 416,764 Reslricted Funds Penny Appeal BBC Children in Need Lloyds Bank Foundation Trust for London Big Lottery International Women's Day London Community Foundation ImkaanlVAWG GLA- MOPAC 8.641 3,960 (7,410) {43,273) <25,000) {4,005) (81,478) 1,231 19,618 2,250 11,830 6,586 2,726 959 7,295 30,738 58,931 27,250 15,835 81,644 2,726 54,695 43,628 49,646 6,420 2,892 {56,628) {36,333) (18,908) Total restricted funds 21,913 334,355 (273,035) 83,233 Total funds £398,615 £632,049 £{530,667) £Nil £499,997 Designated Fund Current Service Provision The trustees have set aside this amount to meet obligations that may arise from contracts of employment with stsff and to meet any unexpected costs such as those associated with unexpected human resources issues. Service Development Kiran has taken on the management of a third building for refuge provision to meet demand for the needs for safe supported housing. The new building needs refurbishment to provide a comfortable communal lounge for families to spend time with their children and to relax. The fund will be used to improve the facilities to meet the needs of the service users. To develop and pilot new areas of service to meet the needs of our Sewi users, with a particular focus on mental health and well being through the provision of counselling and therapeutic services for young people from the South Asian community. Residents. Services Kiran receives applications from women who have insecure immigration status and therefore not able to receive public funding for their accommodation and subsistence costs whilst at the refuge. The residents, welfare fund is being set up in order to avoid any resident in these circumstances having to depart the refuge. The transfer in the year has been made from general funds. 19
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd... 15. Movement in funds - continued Restricted Funds Penny Appeal: £10,000 grant to support Muslim service users with funds from 'zakat' to support them wilh cost of living. BBC Children In Need.. Provides funds for a children's worker who supports children both within the refuge and in the community who have been exposed to, or experienced domestic violence directly or indirectly and seeking to establish preventative networks and strategies. Lloyds Bank Foundation: Provides funds towards the cost of the Chief Executive's salary. Trust for London: Provided a grant for three years for a part time Immigration advice worker. Big Lottery: Five year funding of one full-time and one part-time worker to provide one-ttrone advocacy support for women in our refuges. International Women's Day: Provides future activities and events for service users to celebrate Intemational Women's Day on March 8th annually. LCF VAWG Grass roots fund: Provides funding for fulltime Outreach & Advocacy Support Offir with activity costs, Imkaan Margin 2 Centre: Grant towards Counselling Co-ordinator salary and counselling service. GLA-MOPAC: Grant for 2 years towards immigration worker. 20
KIRAN SUPPORT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Icontd. 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 2024 Tangible fixed assets Current assets Current liabilities 360,303 (65,763) 37,409 397,712 (65,763) As at 31 March 2024 £294,543 £37.409 £331.952 Comparative information for the analysis of net assets between funds in the previous year is as follows.. Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 2023 Tangible fixed assets Current assets Current liabilities 449.164 (32,403} 83,233 532,397 (32,403) As at 31 March 2023 £416.764 £83,233 £499,997 17. FINANCIAL COMMITMENTS Total future minimum payments under the housing management contract are as follows: 2024 2023 Amounts due within one year £39,969 £34,709 18. CONTINGENT ASSETS The charity has been awarded some multi-year grants with specified or implied timeframes which preclude recognition of the full amount. The total amount awarded for future years but not recognised al March 2024 was £230.000 (2023 . £80.631), 21