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← East European Resource Centre

2025-03-31-accounts

Charity registration number 1114607 (England and Wales)

Company registration number 05617439

EAST EUROPEAN RESOURCE CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

EAST EUROPEAN RESOURCE CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Gerarda Drymer
Elizabeth Vadillo
Brian Phillip Reed
Krystyna Bell
Wieslaw Pawluczyk
Charity number (England and Wales) 1114607
Company number 05617439
Registered office Room 18 238-246, King Street
London
W6 0RF
Auditor Millet Audit Ltd
Statutory Auditors & Chartered Accountants
Beyond Aldgate Tower
2 Leman Street
Aldgate
London
E1 8FA

EAST EUROPEAN RESOURCE CENTRE

CONTENTS

Page
Trustees report 1 - 10
Statement of Trustees responsibilities 11
Independent auditor's report 12 - 14
Statement of financial activities 15
Balance sheet 16
Statement of cash flows 17
Notes to the financial statements 18 - 26

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

Foreword

The EERC Trustees are pleased to present their Annual Directors’ Report for the year ending 31 March 2025. The report is presented together with the financial statement and balance sheet of the charity which was prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statement and balance sheet complies with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Chair’s Report

The year ending 31 March 2025 was devoted to supporting our most disadvantaged members of Eastern European migrant family in London and beyond. Our priorities are centred on independent and healthy living; safe migration, housing and work; and fair access to statutory services and justice.

In the reporting period our concern was focused on impoverished users experiencing insecure and inappropriate housing, evacuees from the war in Ukraine, users who required ongoing support to access appropriate immigration statuses, women fleeing domestic violence, and Eastern Europeans who had experienced hate incidents. I am proud to report that foundations laid in the years previous proved to be stable to allow us to thrive and build on in years to come.

Service delivery and user frontline

In this reporting period, our work focus remained on three key areas: preventing loss of livelihood and homelessness, protecting victims of victims of violence against women and girls, and supporting community members to obtain an immigration status. Ukrainian, Belarussian and Russian nationals have been mainstreamed into more traditional target user group comprising of the nationals of the EU2004/7 EU accession states thanks to our tailored services and vigorous outreach.

New unique users - langauge (recorded)

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----- Start of picture text -----
2021/22
2022/23
2023/24
2024/25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Polish Romanian Ukrainian Russian English Lithuanian Bulgarian
Hungarian Slovak Czech Latvian Belarusian Slovenian
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New unique users - age (recorded)

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----- Start of picture text -----
2021-22
2022-23
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
0 - 16 17 - 24 25 - 34 35 - 49 50 - 64 65+
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EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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New user profile - gender (recorded)
2021-22
2022-23
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Female Male Unspecified
User profile - household income (recorded)
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
£0 £1 - £6,000 £6,001 - £10,000 £10,001 - £15,000
£15,001 - £20,000 £20,001 - £25,000 £30,001 - £40,000 £40,001 +
User profile - housing situation (recorded)
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Private Tenant Insecure / Dependant Social Tenant Rough Sleeper Sofa Surfer Home Owner
User profile - economic activity (recorded)
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Unemployed Employed Self-employed Unfit for Work Retired Student Other
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EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

User profile - disability and health

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----- Start of picture text -----
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Mental Health, Learning Difficulty, Addiction Physical Disability and Long-term Illness Other None
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Our users tend to be impoverished, with very low incomes covering living costs in privately rented housing. New users are a bit older than in years before, more reliant on privately rented housing (with less social tenants but same proportion of insecurely housed or homeless clients), and marginally better off (but three quarters remain within income group of up to £15,000 per year). The proportion of unemployed new users increased by 5% while having decreased among health-related claimants; it might reflect the changes to the welfare system especially when paired with similar increase among private tenants comparing to decrease among social ones. Marginally less users report long-term illness and disability, but casework analysis suggests it is due to the changes in DWP assessments rather than the actual improvements, especially in the mental health categories.

Nearly 25% of our users live outside of London, which is an indication of the reputation we have developed over the years across the UK as well as the pressures Eastern European migrants experience in ‘advice deserts’ in some regions of the UK.

In the reporting period, our outputs were as follows:

I would like to thank our frontline staff and volunteers for their relentless efforts in reaching out and supporting the most disadvantaged Eastern Europeans. I would also like to thank funders who provided resources and other support that allowed us to operate and grow. We give special thanks to our supporters for their donations that contributed to our fundraising appeals.

Policy, representation and good practice development

Our frontline work feeds into social policy influencing that aims to make changes to British policies thus improving complex systems and enhance users’ independence in taking own action. To achieve the systems change, we have over years developed strong position and personal recognition of our key staff, in particular the CEO Barbara Drozdowicz, Deputy CEO Esther McConnell and the Programme Managers among the local, regional and national levels of government. This connectedness secures a seat at tables of crucial policy-makers and agents of change.

We maintained focus and consistent engagement with the policy makers, among them Home Office (UK Immigration & Visas, National Community Engagement Team), the EU Delegation, the Greater London Authority where we are a voluntary sector representative for the London Strategic Migration Partnership, London Councils. Our focus had been firmly placed on influencing positive change in EU Settled Status process, Ukrainian humanitarian response, accessing social welfare and housing services for our constituent migrant cohorts, and highlighting gaps in provision for very vulnerable, disabled and frail migrant Eastern Europeans.

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

We also worked with decision-makers relevant to the welfare and wellbeing of Eastern Europeans, among them the Department of Work and Pensions, the Domestic Violence Commissioner where we sit on the migrant advisory panel, the Mayor’s Office for Policing and Crime in relation to violence against women and girls as well as hate crime, and the justice system. We also worked closely with colleagues associated in Immigration Law Practitioners’ Association on influencing changes within immigration systems, in particular those relating to e-visas, European migrations, and family and private life.

In this reporting period, we intensified efforts invested in the good practice development. Among the important engagements are: maintaining the seat at the advisory panel to the Refugee Action Insight Hub – a national collaboration of migrant and refugee organisations across the UK, with the mandate of sharing good practice, coordinating response to practice and policy developments, and building collective evidence base; co-chairing the steering committee of PROPEL-funded Advice Workforce Development Project – a collaborative advice-funding vehicle with the mandate to develop best practice in building capacity of social welfare advice through the recruitment, retention and professional development of advisers, and creating coherent career pathway in social welfare advice; maintaining a seat at a steering group for Ethically Diverse Advice Providers project led by the Advice Services Alliance – an initiative focused on enhancing the capacity of migrant and diaspora advice charities. In terms of victim support, we continued the engagement with the Independent Domestic Violence Commissioner through her migrant advisory committee; London’s Victims Commissioner; Crown Prosecution Service Pan-London Hate Crime Scrutiny Panel; the Met Police hate crime Diamond Group.

Organisational development and sustainability

The reporting period was a period of stability for our charity. Our frontline delivery maintained a hybrid character. This was supported by continuous involvement of our community members via digital channels, predominantly social media, but also reinstatement of outreach activities – in the reporting period we organised 28 outreach opportunities and reached many thousands of people via social media.

The focus of user-facing work remained the same: Eastern European migrants who are disadvantaged, excluded and exploited. In this reporting period, we started a brand-new project that brings us closer to our ambition of expanding access to free and affordable specialist legal advice to disadvantaged and vulnerable Eastern European migrants in London. This had been possible thanks to a generous grant from The Access to Justice Foundation funded by the Lottery, and which secures five years of work towards establishing a specialist legal advice provision further amplifying our impact.

In terms of sustainability, we enjoyed a stable year. It gave us a space to start reviewing our work and systems – this strategic review paves the way to potential new business model combining broad range of legal advice and advocacy services that are free for the most disadvantaged and affordable for all other of our community members. Sustainability of our charity will greatly improve by diversifying our income sources.

Taking everything into consideration – the ongoing immigration change, the changes to the welfare support, and the impact of war in Ukraine – the year was a success that contributes to ongoing quality and consistency of our work.

………………………………………….

On Behalf of the Board of Trustees Gerarda Drymer, EERC Chair

30 January 2026

Date:……………………………….

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

About Us

EERC Purpose

The purpose of East European Resource Centre is to relieve poverty among East Europeans and advance education, employment and awareness of rights and responsibilities.

EERC Mission

Our mission is to provide voice and resources to Eastern European migrants who experience poverty, exploitation and social exclusion in order to enable them to make choices about their lives and realize their potential as equal members of communities.

Through our mission we want to achieve a threefold impact for Eastern Europeans :

  1. independent and healthy living

  2. safe migration, housing and work

  3. equitable access to statutory services and the justice system

Our Approach

Our mission, vision, planned impact, aims and objectives are enshrined in a strategy that is underpinned by workload-based evidence, horizon scanning, and consultation with users and stakeholders. These three elements are major contributors to our service delivery and future planning. We recognize that the external environment is in constant flux. To remain relevant, we strive to be a learning, adaptive organisation not only responding to needs, but foreseeing them and planning to mitigate some adverse impacts of changes on our target users, as well as broader communities they are part of.

Summary of our aims and objectives

Our Aims :

  1. Eastern European Londoners have improved chances in life and better quality of life through increased knowledge, skills and resilience;

  2. Eastern European Londoners have improved voice and are integrated in the British society, with opportunities to participate in and influence their local communities;

  3. Public agencies, service providers and the general public have increased understanding of needs of Eastern European Londoners, and public services are more accessible to all.

We achieve our aims through the following Objectives :

Below graphs present statistical data on interactions and support plans (cases) per Programme. Programmes are: Advice – welfare, housing, general, debt; Immigration – EUSS, Ukraine, family and private life; Advocacy – domestic abuse, hate crime; and Outreach & Gateway – initial assessments, helplines, events.

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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New cases open in 2024/25 Interactions 2024/25
Advice Advice
Immigration Immigration
Advocacy
Advocacy
Helplines
Helplines
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Please note that some of our services, most notably Domestic Violence, accept referrals from generalist settings and therefore may not be pronounced in helpline statistics.

Below graph presents statistical spread of types of interactions by which users accessed services across the organisation and the dynamics of change across the most recent years.

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Interactions by type
2021-22
2022-23
2023-24
2024-25
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Face-to-face Email Telephone Casework Enquiry only Workshops Other
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Interestingly, the dynamics in terms of type of interaction shows the lasting impact of lockdowns but also increased unaffordability of transport, by which users prefer remote modes of communication.

We also believe that there might have been a positive shift in the adoption of digital communications – in particular email and communicators such as WhatsApp – among all our user cohorts. Digital literacy remains an issue for a large section of our constituents, and problems caused by it are compounded by IT poverty (lack of smartphones and laptops).

Our key activities over the year included :

➢ Advice Programme

The programme supported disadvantaged, marginalized and excluded members of Eastern European community who were affected by the cost of living crisis, evacuees from the war in Ukraine, and those who required support by the virtue of ongoing ill-health, disability and frailty.

The primary areas of advice and assistance in the reported period were: welfare benefits, housing and homelessness, debt, accessing health, food and fuel poverty.

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

➢ Advocacy Programme

The programme provides victim support and advocacy for Eastern European community members whose welfare, wellbeing and life is at risk. In this reporting period we delivered two victim support activities: independent domestic violence advocacy and independent hate crime advocacy. In march 2024, we started a new activity: violence against women and girls specifically tailored to the needs of Ukrainian evacuee women and girls; this advocacy will have become operational in FY 2024/25.

➢ Immigration Programme

In the reporting period we maintained provision of individual advice, casework and assistance in applying for the EU Settled Status; provision of ‘aftercare’ to users who have applied previously but were unable to access or use their online status to evidence rights; services for joining family members; services to the members of the Ukraine evacuee population; and we maintained outreach information campaign through digital channels.

➢ Outreach and Gateway Programme

In this reporting period, the programme focused on providing excellent helplines provided in six languages (English and Polish, Romanian, Ukrainian, Lithuanian and Russian). The team also led on outreach: we provided 28 outreach opportunities to meet our community members and the broader support sector, as well as provided extensive digital outreach and information campaigns.

➢ Policy influencing and good practice

Through CEO, Deputy CEO and Senior Management Team, we seek to use our expert knowledge and experience of supporting disadvantaged Eastern Europeans and other marginalized members of European family in the UK to influence national and regional policy, and improve practice in our sector and government. We give evidence to working groups, attend events, respond to consultations, take part in a number of sector forums, and work in formal partnerships.

In the reporting period, in particularly worth mentioning were: the secondment to the Greater London Authority within the Citizens Integration Initiative to further objective related to the migrant labour, and joining the Advice Workforce Development Fund’s steering committee as a co-chair.

In the reporting period we have been active partners in groupings and projects, selection of which is listed below:

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Financial Review

The year ending 31[st] March 2025 was a year of stability of our funding after years of covid and the war in Ukraine disruptions. We succeeded in securing a number of sustainable grants that secured sustainable and continuous delivery to all our four main areas of work; some of our emergency grants were upgraded to regular commitment, for which we are deeply grateful to our funders.

In this reporting period the split between the statutory (direct and indirect, from central as well as local governments) and independent funding was as follows: 41 pence in a pound from statutory and 59 pence in a pound from independent funders. Among the funders who kindly supported our work in this reporting period were: Home Office, Mayor’s Office for Policing and Crime, The Greater London Authority, CATCH Consortium, London Borough of Barking and Dagenham, The National Lottery Community Fund, Access to Justice Foundation, Justice Together Initiative, Trust for London, City Bridge Trust, London Community Foundation, Tudor Trust, Paul Hamlyn Foundation, AB Charitable Trust, London Legal Support Trust.

The value of unrestricted income from donations reached £ 3,824.72. The largest single donation from an individual was £60.25.

Expenditure in the reporting period continued to be focused on frontline delivery, with no asset investment made. Our biggest expenditure represented fixed personnel costs comprising of staff (91%) and all non-personnel direct and indirect costs (9%).

Risk management

There were a number of risks identified in the reporting period. Risks related largely to:

Plans for the future

Our plans for 2025/26 involve embarking on a strategic review in order to refresh of our business model to stay sustainable and relevant to our communities in the light of their ever-changing needs. In addition to robust free frontline user services, we will keep sustained focus on policy change and development of good practice in supporting vulnerable Eastern Europeans, together with social advocacy for Eastern Europeans unable to execute their rights. We will further our user and community engagement objectives, outcomes of which will also feed to our policy influencing.

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

EEAC Structure, Governance and Management

Directors and Trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees serving and staff employed during the year were as follows:

Senior staff

Barbara Drozdowicz Chief Executive Officer Esther McConnell Deputy CEO Malgorzata Pakulska Advice Programme Manager Florina Tudose Advocacy Programme Manager Nazan Ozgur Immigration Programme Manager Urszula Skiba Outreach & Gateway Programme Manager Aleksandra Kowalska Legal Counsel

Governing Document and legal status

The East European Resource Centre (EERC) is a charitable company limited by guarantee, incorporated on 9 November 2005 and registered as a charity on 6 June 2006. The company was established under the Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Articles and Memorandum were changed by special resolution registered at Companies House on the 12[th] March 2015 as amended by certificate of incorporation on change of name dated the 17[th] May 2016.

Trustee selection and appointment

The directors of the company are also trustees for the purpose of charity law and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve a period of one year and can stand for re-election at the Annual General Meeting. At each Annual General Meeting following the first one, one third of the Directors must retire from office by rotation.

According to the Articles of Association, the Management Committee shall be not less than three, and (unless otherwise determined by ordinary resolution) shall not be subject to any maximum.

The overall objective of selection is to seek trustees who represent views of the East European population in England, but who can also contribute wider knowledge, experience and expertise.

EERC maintains an updated list of skills, knowledge and expertise offered by members of the Management Committee.

Trustee induction and training

These divide into two types: training and refresher courses which focus on the various roles and responsibilities of members of committees, and familiarisation courses covering topics related to EERC’s work. Each member has a folder consisting of the organisation’s constitution, business plan, latest audited accounts and latest annual report.

New Trustees are asked to spend a period of one or more days at EERC’s offices in order to familiarize themselves with the day-to-day activities of the charity. They also have a one-to-one briefing meeting with the Committee Chair in order to gain knowledge of the Committee’s responsibilities, and those of its members. New committee members are encouraged to join one of the Management Committee’s subgroups.

EAST EUROPEAN RESOURCE CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisational structure

The Management Committee oversees the operation of the charitable company and is responsible for the overall policy and strategic direction. The Management Committee has no line-management function and delegates the entire responsibility for operations to the Chief Executive Officer of the organisation. A Chief Executive Officer is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive Officer has delegated authority within terms of delegation approved by trustees. Delegated operational responsibility includes finance, employment and performance matters. The Chief Executive Officer is supported by the Deputy CEO who is responsible for operations, day-to-day organisational matters, and strategic Human Resources management.

The Management Committee meet on average four to six times a year to receive reports on the activities of the Centre from the Chief Executive Officer, and to decide issues of policy. There are sub-committees covering development, membership, finance and audit. These normally meet bi-annually (depending on evolving internal and external matters that require scrutiny) and make recommendations to the full Management Committee on relevant matters.

Related parties

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee of the charity with a supplier, a consultant or a contractor must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

All other instances of conflict of interest are treated in line with the EERC Conflict of Interest Policy and other relevant policies and procedures.

Reference and administrative details

Charity number: 1114607

Company number: 05617439

Registered Office: Room 18, 238-246 King Street, London W6 0RF

Our advisers

Auditors: Millet Audit Ltd, Beyond Aldgate Tower, 2 Leman Street, London E1 8FA

Bankers: Nat West, 22 Kings Mall, London W6 0QD; CAF Bank, 25 Kings Hill Avenue, West Malling, Kent ME19 4JQ

Reserves Policy

The Trustees of the EERC consider that accumulating reserve funds to enable the organisation to cope with specific unforeseen events, contingencies and opportunities is an essential part of carrying out their duties in overall management of the EERC affairs. It has been agreed that the charity is striving to accumulate high operational reserves in order to prevent a financial gap leading to breakdown of services. Operating reserves will be retained for use as Trustees see fit, to prevent loss of management and administration capacity, loss of fundraising capacity and to ensure continued high-quality operations.

Due to years of uncertainties resulting from the pandemic, the war and the cost-of-living crisis, and the recent growth of the organisation, the Management Committee reviewed the dissolution reserves in order to prevent unnecessary ring-fencing of free financial resources while preventing the risk of defaulting on financial responsibilities. The reserves policy from April 2020 prescribes ring-fencing resources necessary for two months expenditure plus statutory redundancy payments for staff eligible. It’s envisaged that the value of dissolution reserves in FY 2024-25 should be not less than £170,000. Should the charity lose staff or resources (such as offices liable for rent), the reserves will be reviewed downward thus releasing resources back to free operational reserves pot.

EAST EUROPEAN RESOURCE CENTRE

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees responsibilities

The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom generally accepted accounting practice for each financial year, which gives a true and fair view of the state of the charity’s affairs and of its profit and loss for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that financial statements comply with the Companies Act 2006. They are also required for safeguarding the assets of the charitable company and hence to take reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

……………………………………………….

By order of the Board of Trustees Gerarda Drymer (Chair)

30 January 2026

Date:……………………………….

EAST EUROPEAN RESOURCE CENTRE

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF EAST EUROPEAN RESOURCE CENTRE

Opinion

We have audited the financial statements of East European Resource Centre (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

EAST EUROPEAN RESOURCE CENTRE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EAST EUROPEAN RESOURCE CENTRE

Responsibilities of Trustees

As explained more fully in the statement of Trustees responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

EAST EUROPEAN RESOURCE CENTRE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EAST EUROPEAN RESOURCE CENTRE

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Millet BA MBA FCA

(Senior Statutory Auditor)

For and on behalf of, Millet Audit Ltd Chartered Accountants and Statutory Auditors Beyond Aldgate Tower 2 Leman Street London England- E1 8FA

30 Jan 2026 Date: .........................

Millet Audit Ltd is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

EAST EUROPEAN RESOURCE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
70,325
1,040,908
Investments
4
2,640
-
Other income
5
2,236
-
Total income
75,201
1,040,908
Expenditure on:
Charitable activities
7
258
1,082,850
Total expenditure
258
1,082,850
Net income/(expenditure) and movement in funds
74,943
(41,942)
Reconciliation of funds:
Fund balances at 1 April 2024
369,331
398,061
Fund balances at 31 March 2025
444,274
356,119		 Total
2025
£
1,111,233
2,640
2,236
1,116,109
1,083,108
1,083,108
33,001
767,392
800,393		 Total
2024
£
1,029,269
2,341
-
1,031,610
1,010,943
1,010,943
20,667
746,725
767,392

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 18 to 26 form part of these financial statements.

EAST EUROPEAN RESOURCE CENTRE

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Current assets
Debtors 12 80,574 102,092
Cash at bank and in hand 765,148 668,950
845,722 771,042
Creditors: amounts falling due within 13
one year (45,329) (3,650)
Net current assets 800,393 767,392
The funds of the charity
Restricted income funds 14 356,119 398,061
Unrestricted funds 15 444,274 369,331
800,393 767,392

The notes on pages 18 to 26 form part of these financial statements.

These financial statements have been audited under the requirements of Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005.

30 January 2026

The financial statements were approved by the Trustees on .........................

.............................. Gerarda Drymer

Company registration number 05617439 (England and Wales)

EAST EUROPEAN RESOURCE CENTRE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by) opera-
tions
17
Investing activities
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash equiva-
lents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
2,640		 £
93,558
2,640
-
96,198
668,950
765,148		 2024
£
2,341		 £
(22,429)
2,341
-
(20,088)
689,038
668,950

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

East European Resource Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Room 18 238-246, King Street, London, W6 0RF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when it is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

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

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

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

Basic financial assets

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

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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

Derecognition of financial liabilities

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

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

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

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

3 Income from Donations and Grants

Unrestricted
Restricted
funds
funds
2025
2025
£
£
MOPAC
-
315,974
National Lottery Community Fund (former BLF)
-
192,973
Access to Justice Foundation
-
100,000
Justice Collaborations
-
75,000
Trust for London
-
72,260
Paul Hamlyn Foundation
-
69,850
AB Charitable Trust
30,000
-
City Bridge Trust
-
53,150
London Community Foundation
-
49,965
Home Office
-
33,000
Tudor Trust
36,500
-
Galop
-
34,763
Greater London Authority
-
30,000
London Legal Support Trust
-
10,000
Groundwork
-
-
London Borough of Barking & Dagenham
-
3,974
Big Lottery Fund
-
-
Other Donations
3,825
-
70,325
1,040,908		 Total
2025
£
315,974
192,973
100,000
75,000
72,260
69,850
30,000
53,150
49,965
33,000
36,500
34,763
30,000
10,000
-
3,974
-
3,825
1,111,233		 Total
2024
£
283,129
36,260
-
183,500
65,380
69,850
-
6,240
24,982
73,400
38,500
20,250
-
10,000
15,000
10,376
187,606
4,796
1,029,269

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 2,640 2,341
5 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 2,236 -
6 Expenditure on raising funds
Restricted Restricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staff costs 30,300 30,300

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Expenditure on charitable activities

Unrestricted
funds
Restricted
Funds
2025
2025
£
£
Charitable Expenditure
Staff costs
-
962,102
Professional fees
21,373
Premise Costs
-
20,082
IT expenses
72
12,582
Office and administration costs
186
8,084
Telephone and fax
-
7,093
Project costs
-
5,849
Insurance
-
4,396
Subscriptions and Publications
-
2,920
Travel and meetings
-
464
258
1,044,946
Share of support and governance costs (see note 8)
Governance
-
7,604
258
1,052,550
Support costs allocated to activities
Governance costs comprise:
Audit fees
Accountancy
Management Committee expense		 Total
2025
£
962,102
21,373
20,082
12,654
8,270
7,093
5,849
4,396
2,920
464
1,045,204
7,604
1,052,808
2025
£
5,700
1,870
34
7,604		 Total
2024
£
898,111
17,135
19,791
13,609
9,098
5,542
6,175
3,543
4,138
272
977,414
3,229
980,643
2024
£
3,216
-
13
3,229

8 Support costs allocated to activities

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total 29 26

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Employees

Employment costs
Wages and salaries
The number of employees whose annual remuneration was more than £60,000
is as follows:
Number of employees
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Total remuneration		 2025
2024
£
£
991,732
928,065
2025
2024
Number
Number
1
1
2025
2024
£
£
312,975
248,970

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Debtors

Amounts falling due within one year:
Grant Receivable
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 2025
£
71,605
8,969
80,574
2025
£
7,529
37,800
45,329		 2024
£
97,670
4,422
102,092
2024
£
-
3,650
3,650

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Social Welfare Advice
Domestic Abuse Advocacy
Labour Exploitation Advocacy
Hate Crime Advocacy
Immigration Services
Specialist Legal Advice
Outreach
General Advice
Central Costs
Previous year:
Social Welfare Advice
Domestic Abuse Advocacy
Labour Exploitation Advocacy
Hate Crime Advocacy
Immigration Services
Specialist Legal Advice
Outreach
General Advice
Central Costs		 At 1 April
2024
Incoming re-
sources
Resources
expended
At 31 March
2025
£
£
£
£
33,718
321,123
(333,915)
20,926
92,395
365,939
(402,136)
56,198
10,608
-
-
10,608
20,034
34,763
(29,492)
25,305
63,409
125,500
(110,705)
78,204
93,758
100,000
(66,305)
127,453
835
3,974
(6,243)
(1,434)
62,706
-
(53,141)
9,565
20,598
89,610
(80,914)
29,294
398,061
1,040,909
(1,082,851)
356,119
At 1 April
2023
Incoming re-
sources
Resources
expended
At 31 March
2024
£
£
£
£
83,352
307,366
(357,001)
33,718
109,305
308,111
(325,021)
92,395
10,608
-
-
10,608
20,499
20,250
(20,715)
20,034
65,076
123,400
(125,067)
63,409
-
100,000
(6,242)
93,758
11,053
25,376
(35,594)
835
102,749
6,240
(46,283)
62,706
20,110
95,230
(94,742)
20,598
422,753
985,973
(1,010,665)
398,061

Social Welfare Advice

Welfare, housing and money advice, community support and outreach to impoverished and marginalised Eastern Europeans in London, including a sizeable number of users recruiting from the evacuees from Ukraine.

Domestic Abuse Advocacy

Outreach and targeted victim support and advocacy for Eastern European victims of domestic violence and abuse.

Hate Crime Advocacy

Targeted victim support and advocacy for Eastern European victims of hate crime

Immigration Services

Advice and assistance for vulnerable Eastern Europeans to access and apply to the EU Settlement Scheme, Ukrainian humanitarian schemes, and related immigration instruments

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Restricted funds

Specialist Legal Advice

Specialist legal advice and representation in areas of social welfare, family and other related legal area; this is a new project.

Outreach

Outreach and information campaigns relating access to health, vaccination, and health rights addressing needs of the vulnerable and marginalised Eastern Europeans.

General Advice

Outreach, helplines and life-in-the-UK advice and assistance for impoverished, marginalised, exploited and socially excluded Eastern Europeans.

Central Costs

Salaries and on-costs of the Chief Executive and the Deputy CEO.

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming re- Resources At 31 March
2024 sources expended 2025
£ £ £ £
General funds 369,331 75,201 (258) 444,274
Previous year: At 1 April Incoming re- Resources At 31 March
2023 sources expended 2024
£ £ £ £
General funds 323,972 45,637 (278) 369,331

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

EAST EUROPEAN RESOURCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17
Cash generated from/(absorbed by) operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Cash generated from/(absorbed by) operations		 2025
2024
£
£
33,001
20,667
(2,640)
(2,341)
21,518
(37,755)
41,679
(3,000)
93,558
(22,429)

SIGNATURE CERTIFICATE

Document

Name EERC - Annual Report and Accounts 2024-25 - 30 01 2026 sign Creator Andrew Millet (andrew@millet.org.uk) Date 30 January 2026 14:14:33 UTC Identifier 833c27e1-c077-4056-911e-b3e6b28a7556

Signers

Andrew Millet

E-mail andrew@millet.org.uk Signed 30 January 2026 14:14:58 UTC IP address 31.55.144.73