POSITIVE ACTION FOR REFUGEES AND ASYLUM SEEKERS
Report and Financial Statements Year ended 31 March 2022
Charity number: 1120950 Company number: 05751987
Positive Action for Refugees and Asylum Seekers
Report and Financial Statements for the year ended 31 March 2022
Contents
| Page(s): | |
|---|---|
| 3 | Directors, Trustees and Advisors |
| 4 | Chair's Statement |
| 5 - 8 | Report of the Trustees |
| 9 | Trustees' Responsibilities in Relation to the Financial Statements |
| 10 | Independent Examiner's Report |
| 11 | Statement of Financial Activities (including Income and Expenditure Account) |
| 12 | Balance Sheet |
| 13 - 20 | Notes Forming Part of the Financial Statements |
Positive Action for Refugees and Asylum Seekers
Directors, Trustees and Advisors for the year ended 31 March 2022
The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:
Positive Action for Refugees and Asylum Seekers key management personnel - trustees and directors
PAFRAS nominated chair: E Keevash Elected trustees: D Beckett E Keevash F Khan J Judkins K Russell M Ward S Birani J Altaleb appointed 22 September 2021 Secretary J Judkins Positive Action for Refugees and Asylum Seekers key management personnel - senior managers Operational Director K Pearse Company numbers Charity number: 05751987 Company number: 1120950 Registered Office PAFRAS Unit 24 Unity Business Centre Roundhay Road Leeds West Yorkshire LS7 1AB
Independent Examiner
Jason Foxwell FCCA FCIE Independent-examiner.net www.independent-examiner.net
Bankers
Co-operative Bank 41, Vicar Lane Leeds LS1 6DS
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Positive Action for Refugees and Asylum Seekers
Chair's Statement for the year ended 31 March 2022
The trustees are pleased to present their annual ���������� report of the charity for the year ending 31 March 2022, which are also prepared �����������������������������������������������������������������������������������������
The financial statements comply 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).
��������������
PAFRAS remains an essential organisation within Leeds raising the profile and meeting the needs of marginalised, isolated communities �����������������������������������������������������������������������������������������������������������������������������
As the restrictions and difficulties imposed by the Covid-19 pandemic have gradually eased PAFRAS has accordingly reviewed and adjusted our working practices and service provision.
During this year we continued to work with an external consultant on a strategic review of PAFRAS. We have spent time reviewing our organisation within the categories of: governance and operations; service and service users; finance, fundraising and reporting and marketing and communications. This has been a very useful process, generating strategy and actions to both strengthen and maintain our position in this challenging climate. We also had a whole team (staff team and trustees) away day with the external consultant. During this day we reviewed our mission, vision and values. We also looked at how we measure impact and have recently published our new impact report.
In January 2022 Dinah Beckett stepped down from her role as Chair of Board of Trustees. Dinah was a highly committed and very effective Chair and the Board were very grateful for her extensive contributions as Chair. We are very pleased that she is remaining as a Trustee. I was delighted to be nominated and approved to step up from board member into the role of Chair in ������� place. We have also been very glad to welcome Joudi Ataleb on to the Board of Trustees. Joudi is a Trustee with lived experience and is already making a valuable contribution to PAFRAS.
Moving into 2022/23 we anticipate ongoing challenges for PAFRAS. The development of the Nationality and Borders Bill made its way through parliament during the year and was passed into law as the Nationality and Borders Act in April 2022. Unfortunately this legislation worsens the situation for the people we work with. PAFRAS continues to be ready to face these new challenges with confidence and optimism; we remain focused on social justice and ensuring the people who access our service are able to speak out and speak up. We remain ambitious and hopeful for a better future.
E Keevash, Chair of trustees 17 November 2022
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Positive Action for Refugees and Asylum Seekers
Report of the Trustees for the year ended 31 March 2022
Our purposes and activities
The purposes of PAFRAS are:
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The relief of financial hardship amongst those seeking asylum or who are refugees, and their dependents living (temporarily or permanently) in Leeds and the surrounding area;
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To promote, preserve and protect the physical and mental health of those seeking asylum and those who are refugees and their dependents;
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To advance the education of the public in general about the issues relating to refugees and those seeking asylum; and
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The provision of facilities for recreation or other leisure time occupation with the object of improving the conditions of the life of those persons who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances.
Financial review
Income for the year was £542,062 (2021: £520,058). Expenditure amounted to £340,923 (2021: £340,923). This resulted in a surplus for the year of £144,881 (2021: £179,135). Fund balances at the year end were £494,474 (2021: £349,573) of which £166,787 (2021: £34,905) was unrestricted and available for general use.
During the year, through strategic grant funding we have been able to retain our designated funds for operational contingency at £158,680. Despite the challenging economic climate we have now suceeded in allocating four months core salary and core operating costs for two consecutive years. Our reserves policy remains targeted at achiveing three to six months designated operating costs, so although there is some way to go in order to acheive a higher contingency we are delighted to find ourselves in this progressive position.
In addition to our designated fund for operational contingency we have created a designated fund for Covid Recovery £37,881 (2021: £42,912) which has been funded by Refugee Action (RAP). This fund was aimed at supporting our exit from the pandemic and assisting our adaptation to the new operating environment. We are aware that PAFRAS will face many unknowns throughout the coming years and have ensured that we remain well equiped for those new challenges.
Operational review
2021/22 has been another challenging and rewarding year. We have continued to operate through the Covid-19 pandemic and the increasingly hostile environment created by the UK government, with the development of the Nationality and Borders Bill, which made its way through parliament throughout the year and was passed into law as the Nationality and Borders Act in April 2022.
Drop-in - We have delivered a face to face drop-in, with Covid safe precautions in place, throughout the pandemic, offering food parcels and toiletry and hygiene packs, advice and casework and mental health support. Whilst we are managing the drop-in in a much more structured way post Covid, we have re-introduced a small social area for people to sit and get a drink and snack in a safe and welcoming place. We also offer a takeaway curry once a month.
Since February 2021 we have been working in partnership with Bevan Healthcare who have been administering Covid-19 vaccines at our weekly drop-in. We have encountered many vaccine hesitant people who, over the course of the weeks and months, have decided to take the vaccines and the booster.
Volunteering - After outsourcing our volunteer management for many years, in 2021 we successfully brought the volunteer coordination inhouse, combining it with drop-in coordination. This new role has meant many of our procedures have been streamlined and our processes are much smoother. Feedback from the volunteer team has been extremely positive with people commenting that they now feel more supported and much more a part of the PAFRAS team.
Our 60+ volunteers are an absolutely vital part of our work � without them, we simply �������� be able to do what we do. We rely on them to support the weekly drop-in: running the welcome desk; screening and providing advice and information; running the kitchen; offering interpreting; distributing food and managing donations. We have developed a volunteer training programme and all volunteers receive ongoing support and training.
Service-user involvement and co-production is at the heart of PAFRAS and we are proud that approximately 66% of our volunteers have lived refugee experience.
Adult Advice service � The Adult Advice Service is made up a Senior Caseworker, line managing 2 Destitution Caseworkers and an Advice Volunteer Coordintor. The key aim of the advice service is to support people to find sustainable routes out of destitution. We will also work preventatively with clients before receiving a decision from the Home Office.
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Positive Action for Refugees and Asylum Seekers
Report of the Trustees (continued) for the year ended 31 March 2022
Operational review (continued)
We employ an early-action model, focussing on crisis prevention. This is done by: - De-escalating crisis situations - Referring into emergency accommodation (hosting, night shelter) - Assisting with asylum support applications - Offering high quality regulated immigration advice - Making legal referrals to quality legal aid solicitors - Supporting clients to raise issues and complaints with housing providers
Our new National Lottery Community Fund grant allowed us to recruit an Advice Volunteer Coordinator who is developing a team of specialist Advice Volunteers who will offer non-complex advice at the weekly drop-in. We hope this will allow us to increase our capacity to see more people and support the Destitution Caseworkers, allowing them to focus on delivering more complex advice. We have delivered comprehensive training to 4 Advice Volunteers who are now screening and offering advice. 2 of the Advice Volunteers have lived experience of the UK asylum system.
Young Migrants Matter - YMM supports young people 16-24 who have been refused asylum; have an ongoing age dispute or have other complex needs. As well as complex casework, we have been developing the advocacy, activism and leadership element of the project to ensure young people's experiences of the asylum system are heard and can influence policy change.
A key achievement for the YMM project has been the high quality training that we have delivered, co-produced with young people, which has upskilled hundreds of workers and volunteers and successfully tackled harmful narratives around migration. In the last 12 months, YMM has delivered 8 training sessions including a workshop at the Yorkshire Approved Mental Health Practitioner Conference and an online session co-produced and co-delivered with Social Workers Without Borders nationally for Local Authority staff.
Refugee Family Reunion - We have continued to work with Sheffield Hallam University, offering family reunion legal advice and casework support to refugees, who want to be reunited with their families. This involves making the applications to the Home Office, sourcing DNA test funding where necessary, assisting with UNHCR registration for families and linking applicants with other organisations abroad who can assist to make the family reunion process easier. April 2022 The project also proactively contributes to the Families Together Coalition advocacy efforts, in order to achieve positive change for our service users.
We are pleased to have had successful applications for Afghan and Kuwait Bidoon families this year, as they are the most challenging applications to work on at present.
Sanctuary Support Scheme Domestic Violence and Abuse Support - In June 2021, we were excited to be invited to join a new partnership, led by Leeds ������� Aid, allowing us to offer in-house domestic violence and abuse support. The Sanctuary Support Team is made up of a partnership of organisations supporting people experiencing domestic violence and abuse, focusing on specific specialisms including asylum seekers and refugees, pregnancy, disability and LGBT.
We recruited a former volunteer with lived experience into the role, and she is currently developing the offer at PAFRAS.
PAFRAS World café - In September 2021 we received funding from NHS Charities which, among other things, allowed us to open the PAFRAS World Café, providing a safe and welcoming space for 2 hours per week, for younger adults (age 20-30) seeking asylum to make friends, socialise in a nice environment and support one ��������� wellbeing. The café was established following feedback from people accessing PAFRAS that there was a gap for this type of space.
Experts By Experience - In 2021, we established a new Experts By Experience Group, led by a volunteer with lived experience and supported by the Director. We were awarded funding in the Explore, Adapt and Renew Partnership (led by Refugee Action), which has an element of ���������������������������������������������������������������������������������������������������������������������������������������
Our volunteers
PAFRAS is very involved in the community and relies on the support of volunteers to deliver the weekly drop-in, however the closure of the drop-in for much of this year meant that fewer volunteers were needed to help us to deliver our services. In 2021/22 PAFRAS successfully brought the volunteer coordination in-house, combining it with drop-in coordination, managing a team of over 60 volunteers (2021: 39), approximately 66% (2021: 69%) have lived refugee experience.
Achievements and performance
During the year PAFRAS has had a total of 3,849 (2021: 3,437) visits to the drop-in, 262 (2021: 165) new clients seen by PAFRAS, and 253 (2021: 65) destitute clients were supported. PAFRAS provided advice to 501 (2021: 456) clients in total. Volunteers made up and issued 3,120 food parcels (2021: 4,336), which were significantly supplemented with fresh fruit and vegetables, and 720 (2021: 715) hygiene packs. 4.3 (2021: 4.4) Destitution Caseworkers delivered 1,085 advice sessions (2021: 782).
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Positive Action for Refugees and Asylum Seekers
Report of the Trustees (continued) for the year ended 31 March 2022
Organisation
The Board of Trustees administers the charity. The board usually meets every second month, to review activity, performance, fundraising, accounts, membership and governance. A Director is appointed by the trustees to manage the day to day operations and develop the charity in line with the strategic priorities and operational plan.
Appointment of trustees
As required by the constitution, three trustees retired and were re-elected at the AGM during year � E Keevash, K Russell and S Birani. The recruitment of Trustees is the joint responsibility of the Board and Director, as agreed with The Chair.
Trustee induction and training
New trustees visit the PAFRAS project to meet the team; a visit to the drop-in at St. ������� Community Church Hall is also encouraged. New trustees are given a role description and invited to shadow a Trustee meeting before committing to joining the Board. External and relevant training, such as Adult Safeguarding, is available and Trustees are encouraged to attend.
Reserves policy
The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to at least three to six months of operational charitable expenditure: a target range of £99,295 - £198,591 based on expenditure for the 2021-2022 financial year. The trustees have currently allocated £158,680 (2021: £168,680), the trustees consider that this level will provide sufficient funds for short-term solutions until the long-term ones are established in the events of:
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� unforeseen day-to-day operational costs, e.g. break down of essential office equipment or legal costs associated with defending the ��������������������
� unplanned closure of the Charity to mitigate the negative impact on our vulnerable beneficiaries and to meet legal liabilities (e.g. outstanding contractual obligations and statutory payments).
In addition to operational charitable expenditure, the Trustees would also like to reserve the sum of £21,800 for statutory redundancy payments (as at 31.03.2022).
Related parties and co-operation with other organisations
None of PAFRAS trustees receive remuneration or other benefit from their work with the charity. A connection between a trustee and the Director of the charity must be disclosed to the Board of Trustees. In the current year no such connections were reported.
Risk management
The trustees have a risk management strategy which comprises:
- ���������������������������������������������������������������������������������������������������
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The Board of Trustees has also focused on non-financial risks arising from fire, trips & falls, food hygiene and service-user incidents. The risks are detailed in a risk assessment document which includes steps on how the risks will be mitigated. These risks are mitigated by ensuring accreditation (e.g. First Aid at Work) is up to date, having robust policies and procedures in place and regular awareness training for staff working in these operational areas.
Governing Document
Positive Action for Refugees and Asylum Seekers (PAFRAS) is a registered charity and is governed by its Articles of Association.
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Positive Action for Refugees and Asylum Seekers
Report of the Trustees (continued) for the year ended 31 March 2022
Going concern
Whilst the exit from the Covid-19 pandemic impacted upon the activities and income streams of the charity, we took responsible actions and have continued to minimised face-face services where possible. Despite these precautionary actions we have been able increase our service provision to our clients with (39% more destitution caseworker advice sessions), adapting our drop in service (12% increase in drop in visits) yet decreased our food parcel distribution (28% increase).
During this period we worked hard to secure new and essential grant assistance resulting in a strong financial position at the year end, in preparedness for the deepening cost of living crisis. In year we have seen our income increase by £21, with £25k of this increase being attributable to addditional grant funding. We are aware that this is only a short term boost to viability, and as such the search for future funding streams is ongoing to ensure the long term viability of our service continues.
As detailed within our reserves policy we have been able to review our unrestricted funds and allocate £158,680 of these funds to operational contingency, representing 4.79 months of in year operational activities. The board consider this alongside our budget and business planning as a reliable source of assurance of our ongoing viability.
We are therefore satisfied that we can currently meet our liabilities for a period of at least 12 months from the date of approval of these financial statements. As such, we remain confident that PAFRAS has adequate resources to continue in operational existence for the foreseeable future and has adopted the going concern basis in preparing these financial statements.
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Positive Action for Refugees and Asylum Seekers
Trustees' Responsibilities in Relation to the Financial Statements for the year ended 31 March 2022
The charity trustees (who are also the directors of the Positive Action for Refugees and Asylum Seekers for the purposes of company law) are responsible for preparing a ��������� annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking 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 ��������� website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
By order of the board of trustees
E Keevash, Chair of trustees on behalf of the trustees.
17 November 2022
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Positive Action for Refugees and Asylum Seekers
Independent Examiner's Report
To the trustees of Positive Action for Refugees and Asylum Seekers
Independent examiner's report to the trustees of Positive Action For Refugees and Asylum Seekers ('the charitable company')
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity's trustees of the charitable 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 charitable 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 charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since the charitable company's gross income exceeded �������� your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA and ACIE, both of which are listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts do not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Jason Foxwell FCCA FCIE
Address: independent-examiner.net, 39 Enfield Road, Poole, BH15 3LJ
Date: 17 November 2022
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Positive Action for Refugees and Asylum Seekers
Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2022
| Note | Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | ||||
| 2022 | 2022 | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| Income | |||||
| Donations and legacies | 2 | 212,993 | 328,244 | 541,237 | 520,058 |
| Income from charitable activities | |||||
| Fund Raising events | 75 | - | 75 | - | |
| Training & Engagement | 750 | - | 750 | - | |
| Income from other trading activities | |||||
| Other incoming resources | - | - | - | - | |
| Total income | 213,818 | 328,244 | 542,062 | 520,058 | |
| Expenditure | |||||
| Expenditure on charitable activities | |||||
| Operation of PAFRAS services | 3 | 89,518 | 307,663 | 397,181 | 340,903 |
| Total expenditure | 89,518 | 307,663 | 397,181 | 340,903 | |
| Net income/(expenditure) and net movement in funds | 124,300 | 20,581 | 144,881 | 179,155 | |
| for the year | |||||
| Reconciliation of funds | |||||
| Total funds brought forward | 13 | 236,497 | 113,096 | 349,593 | 170,438 |
| Total funds carried forward | 13 | 360,797 | 133,677 | 494,474 | 349,593 |
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 13 to 20 form part of these financial statements.
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Positive Action for Refugees and Asylum Seekers
| Balance Sheet | |||
|---|---|---|---|
| as at 31 March 2022 | |||
| Company No: | 05751987 | ||
| Note | |||
| 2022 | 2021 | ||
| � | � | ||
| Fixed assets | 10 | 3,402 | 3,848 |
| Current assets | |||
| Debtors | 11 | 35,024 | 16,171 |
| Cash at bank and in hand | 462,942 | 339,299 | |
| 497,966 | 355,470 | ||
| Liabilities | |||
| Creditors: amounts falling due within 1 year | 12 | (6,894) | (9,725) |
| Net current assets | 491,072 | 345,745 | |
| Net assets | 494,474 | 349,593 | |
| The funds of the charity | |||
| Unrestricted income funds | 13 | 166,787 | 34,905 |
| Designated funds | 13 | 196,561 | 201,592 |
| Restricted income funds | 13 | 131,126 | 113,096 |
| 494,474 | 349,593 |
The notes on pages 13 to 20 form part of these financial statements.
For the year ending 31 March 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies' regime.
E Keevash, Chair of trustees on behalf of the trustees. 17 November 2022
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Positive Action for Refugees and Asylum Seekers
Notes Forming Part of the Financial Statements for the year ended 31 March 2022
INDEX OF NOTES
General notes
1 Accounting policies
Statement of comprehensive income related notes
2 Income from donations and grants 3 Analysis of expenditure on charitable activities 4 Analysis of governance and support costs 5 Net income/(expenditure) for the year 6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel 7 Related party transactions 8 Government grants 9 Corporation taxation
Statement of financial position related notes
10 Fixed assets 11 Debtors 12 Creditors: amounts falling due within one year 13 Analysis of charitable funds 14 Analysis of net assets between funds
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Positive Action for Refugees and Asylum Seekers
Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Positive Action for Refugees and Asylum Seekers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No restatements were required.
Going concern
Whilst the exit from the Covid-19 pandemic impacted upon the activities and income streams of the charity, we took responsible actions and have continued to minimised face-face services where possible. Despite these precautionary actions we have been able increase our service provision to our clients with (39% more destitution caseworker advice sessions), adapting our drop in service (12% increase in drop in visits) yet decreased our food parcel distribution (28% increase).
During this period we worked hard to secure new and essential grant assistance resulting in a strong financial position at the year end, in preparedness for the deepening cost of living crisis. In year we have seen our income increase by £21, with £25k of this increase being attributable to addditional grant funding. We are aware that this is only a short term boost to viability, and as such the search for future funding streams is ongoing to ensure the long term viability of our service continues.
As detailed within our reserves policy we have been able to review our unrestricted funds and allocate £158,680 of these funds to operational contingency, representing 4.79 months of in year operational activities. The board consider this alongside our budget and business planning as a reliable source of assurance of our ongoing viability.
We are therefore satisfied that we can currently meet our liabilities for a period of at least 12 months from the date of approval of these financial statements. As such, we remain confident that PAFRAS has adequate resources to continue in operational existence for the foreseeable future and has adopted the going concern basis in preparing these financial statements.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ��������� grants or ��������� grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.
Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
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Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
1 Accounting policies (continued)
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Charity's work or for specific projects being undertaken by the Charity.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
-
Expenditure on charitable activities includes the costs of services and all other activities undertaken to further the purposes of the charity and their associated support costs.
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Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Tangible fixed assets
Individual fixed assets costing ���� or more are capitalised at cost and are depreciated over their estimated useful economic lives on basis as follows:
| Asset Category | Annual rate |
|---|---|
| Computer equipment | 3 years |
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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Positive Action for Refugees and Asylum Seekers
Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
2 Income from donations and grants
| Donations | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| General donations | 90,678 | 85,255 |
| Donations of food for distribution | 50,073 | 50,123 |
| Grants receivable | 389,644 | 364,616 |
| Tax recoverable | 6,499 | 8,037 |
| Other income | 4,342 | 12,027 |
| 541,236 | 520,058 |
The income from donations and legacies was £541,236 (2021: £520,058) of which £213,818 was unrestricted (2021: £97,697) and £328,244 restricted (2021: £422,361).
3 Analysis of expenditure on charitable activities
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and sessional work | 255,289 | 197,412 |
| Drop in security | - | 225 |
| Drop in running costs | 7,126 | 2,628 |
| Peer support group | - | 389 |
| Food for distribution | 51,250 | 52,873 |
| Rent and Rates | 15,114 | 18,846 |
| Light and Heat | 1,667 | 1,213 |
| Raising funds | 6,249 | - |
| Logistics | - | 300 |
| IT infrastructure | 2,215 | 3,649 |
| Postage and Stationery | 537 | 760 |
| Volunteer Expenses | 5,259 | 12,970 |
| Staff costs - training & travel | 941 | 47 |
| Hardship Payments | 6,149 | 8,156 |
| Consultancy | 30,363 | 30,372 |
| Publications and subscriptions | 1,444 | 897 |
| Depreciation | 1,472 | 226 |
| Other | 2,454 | 3,074 |
| Governance costs (see note 5) | 633 | 308 |
| Support costs (see note 5) | 9,017 | 6,558 |
| Total | 397,179 | 340,903 |
Expenditure on charitable activities was £397,179 (2021: £340,903) of which £86,215 was unrestricted (2021: £81,400) and £307,663 was restricted (2021: £259,503).
4 Analysis of governance and support costs
The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the three key charitable activities undertaken (see note 8) in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs.
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Positive Action for Refugees and Asylum Seekers
Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
4 Analysis of governance and support costs (continued)
| Support and governance costs | Basis of apportionment | General | Governance | Total |
|---|---|---|---|---|
| support | function | |||
| £ | £ | £ | ||
| Insurance | Invoiced | 1,874 | - | 1,874 |
| Office equipment & software | Invoiced | 555 | - | 555 |
| Professional fees | Invoiced | 6,587 | 333 | 6,920 |
| Independent examination fees | Invoiced (accrued fees) | - | 300 | 300 |
| Total | 9,017 | 633 | 9,650 |
5 Net income/(expenditure) for the year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| This is stated after charging | ||
| Depreciation | 1,472 | 226 |
| Independent examiner's remuneration | ||
| Independent examiner's fees | 300 | 280 |
6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 234,444 | 182,711 |
| Social security costs | 13,904 | 9,412 |
| Pension costs (employer's contributions) | 6,941 | 5,289 |
| 255,289 | 197,412 |
No employees had employee benefits in excess of £60,000 (2021: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.
The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2021: £nil) neither were they reimbursed expenses during the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).
The average monthly head count was 11 staff (2021: 10 staff).
7 Related party transactions
There were no transactions with related parties in the current year.
8 Government grants
Income from government grants comprises performance related grants made by local authorities to fund the core services of Positive Action for Refugees and Asylum Seekers. See note 14 for more information and to the amount and source of these grants.
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Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
Positive Action for Refugees and Asylum Seekers
9 Corporation taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
10 Fixed assets
| Computer | Total | |
|---|---|---|
| equipment | ||
| £ | £ | |
| Cost or valuation | ||
| At 1 April 2021 | 4,074 | 4,074 |
| Additions | 1,026 | 1,026 |
| At 31 March 2022 | 5,100 | 5,100 |
| Depreciation | ||
| At 1 April 2021 | 226 | 226 |
| Charge for year | 1,472 | 1,472 |
| At 31 March 2022 | 1,698 | 1,698 |
| Net book value | ||
| At 31 March 2022 | 3,402 | 3,402 |
| At 31 March 2021 | 3,848 | 3,848 |
11 Debtors
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Tax recoverable | 3,043 | 3,131 |
| Other debtors and prepayments | 31,981 | 13,040 |
| 35,024 | 16,171 |
12 Creditors: amounts falling due within one year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 1,579 | - |
| Accruals | 915 | - |
| Other creditors | 4,400 | 9,725 |
| 6,894 | 9,725 |
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Positive Action for Refugees and Asylum Seekers
Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
13 Analysis of charitable funds
Analysis of movements in unrestricted funds
| Balance | Incoming | Resources | Transfers | Funds | |
|---|---|---|---|---|---|
| 1 April 2021 | resources | expended | 31 March 2022 | ||
| £ | £ | £ | £ | £ | |
| General fund | 34,905 | 213,818 | (86,215) | 4,279 | 166,787 |
| 34,905 | 213,818 | (86,215) | 4,279 | 166,787 | |
| Name of unrestricted fund | Description, nature and purposes of the fund | ||||
| General fund | The 'free reserves' after allowing for all designated funds. |
Analysis of movements in designated funds
| Balance | Incoming | Resources | Transfers | Funds | |
|---|---|---|---|---|---|
| 1 April 2021 | resources | expended | 31 March 2022 | ||
| £ | £ | £ | £ | £ | |
| Operational activity fund | 158,680 | - | - | - | 158,680 |
| Covid recovery fund | 42,912 | - | (3,303) | (1,728) | 37,881 |
| 201,592 | - | (3,303) | (1,728) | 196,561 |
| Name of unrestricted fund | Description, nature and purposes of the fund |
|---|---|
| Operational activity fund | To cover core operational costs for three months inclusive of potential restructuring costs |
| Covid recovery fund | To support our exit from the pandemic and adaptation to the new operating environment |
Analysis of movements in restricted funds
| Balance | Incoming | Resources | Transfers | Funds | |
|---|---|---|---|---|---|
| 1 April 2021 | resources | expended | 31 March 2022 | ||
| £ | £ | £ | £ | £ | |
| ASAP (BLF) | 2,941 | 17,080 | (20,615) | 594 | - |
| BRC 'SNAP' (BLF) | 3,446 | 18,000 | (21,446) | - | - |
| Donation (hot meals) | 600 | - | - | - | 600 |
| LASSN | 1,500 | - | (1,500) | - | - |
| Leeds City Council (casework) | 10,841 | - | (9,993) | (848) | - |
| Leeds City Council (clients needs) | 500 | - | (500) | - | - |
| Leeds City Council (toiletries) | 1,714 | - | - | - | 1,714 |
| Leeds City Council MICE | - | 100 | (100) | - | - |
| Leeds Women's Aid (LDVS) | - | 14,333 | (4,824) | (523) | 8,986 |
| Lloyds Bank Foundation | 26,598 | - | (26,598) | - | - |
| NHS Charities Together | - | 17,200 | (7,536) | - | 9,664 |
| NHS Leeds CCG | 12,562 | 60,234 | (68,810) | (848) | 3,138 |
| National Lottery 'Lifeline' | - | 83,952 | (42,531) | (503) | 40,918 |
| Paul Hamlyn Foundation (YMM) | 26,788 | 53,000 | (50,819) | - | 28,969 |
| Paul Hamlyn: Covid-19 | 6,639 | - | (1,557) | (424) | 4,658 |
| Postcode Lottery Trust | 4,008 | - | (4,008) | - | - |
| Refugee Action 'EAR' (National Lottery) | - | 22,250 | (4,062) | - | 18,188 |
| Refugee Action 'Early Action' (BLF) | 8,084 | 4,095 | (12,180) | 1 | - |
| Sheffield Hallam (RIS) | 6,875 | 35,000 | (30,584) | - | 11,291 |
| Streetwise donation | - | 3,000 | - | - | 3,000 |
| 113,096 | 328,244 | (307,663) | (2,551) | 131,126 |
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Positive Action for Refugees and Asylum Seekers
Notes Forming Part of the Financial Statements for the year ended 31 March 2022 (continued)
13 Analysis of charitable funds (continued)
Analysis of movements in restricted funds (continued)
| Name of restricted fund | Description, nature andpurposes of the fund |
|---|---|
| ASAP (BLF) | Help Through Crisis: FT Destitution Caseworker salary and contribution towrads some |
| management and directly incurred costs | |
| BRC 'SNAP' (BLF) | Strategic National Asylum Programme: FT Destitution Caseworker salary and contribution |
| towards hardship payments, volunteer and running costs | |
| Donation (hot meals) | Provision of hot meals at drop-in |
| LASSN | LMP Covid-19 Fund |
| Leeds City Council (casework) | Casework support |
| Leeds City Council (clients needs) | Contribution towards hardship payments |
| Leeds City Council (toiletries) | Contribution towards cost of toiletries parcels |
| Leeds City Council MICE | Contribution towards Christmas Party at drop-in |
| Leeds Women's Aid (LDVS) | Sanctuary Suppot Project: Support Worker post and contribution towards running and |
| management costs | |
| Lloyds Bank Foundation | Contribution towards Director and Finance Officer salaries and volunteer costs |
| NHS Charities Together | Supporting Asylum Seekers Health |
| NHS Leeds CCG | FT and PT Mental Health workers salaries and contribution towards management costs |
| National Lottery 'Lifeline' | Support for drop-in service, casework and volunteer coordination |
| Paul Hamlyn Foundation (YMM) | Young Migrants Matter: FT and PT Young People's Development workers salaries, activities |
| and contribution towards running costs | |
| Paul Hamlyn: Covid-19 | Support for vital services during Covid-19 pandemic |
| Postcode Lottery Trust | Contribution towards drop-in and management costs |
| Refugee Action 'EAR' (National Lottery) | Explore, Adapt & Renew (EAR): contribution towards casework, volunter coordination, support |
| groups, running and amangements costs | |
| Refugee Action 'Early Action' (BLF) | Early Action: Contribution towards Senior Caseworker salary, volunteer expenses, training and |
| travel | |
| Sheffield Hallam (RIS) | Refugee Integration Service: FT Caseworker salary and contribution towards management |
| costs | |
| Streetwise donation | Contribution towards running of World Café |
14 Analysis of net assets between funds
| General fund | Designated | Restricted | Total | |
|---|---|---|---|---|
| funds | funds | |||
| £ | £ | £ | £ | |
| Tangible fixed assets | - | 1,626 | 1,776 | 3,402 |
| Cash at bank and in hand | 135,255 | 196,561 | 131,126 | 462,942 |
| Other net current assets | 3,075 | - | 25,970 | 29,045 |
| Creditors of less than one year | (915) | - | - | (915) |
| 137,415 | 198,187 | 158,872 | 494,474 |
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