Charity Reglstration No. 1121560 ompany Registration No. 05352679 {England and Wales) NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
NOTTINGHAM AND NOTTINGHAMSHIRE REFUGEE FORUM LEGAL AND ADMINISTRATIVE INFORMATION Trustees Helen O'nions (Chair) Allan Njanji Darren York Caroline Mombeyarara Graham Ferris (Treasurer) Bllal Hazzourl Heidi Richardson Jenny Rose-myers Paddy Tipping Fiona Becker Fahir Faleel Sam Crawford (c<kopted 10 July 2023. elected Nov 2023) (Elected 23 November 2023) (Elected 23 November 2023) (Elected 14 November 2024) (Elecled 14 November 2024) Management team Frank Fomian, Director from 5th September 2022 Sonia Bilkhu, Team Leader from 8th July 2019 John Gordon. Finance Manager from 4th March 2019 Richard Martin, T8am Leader from 1st August 2022 until 7th July 2023 Adel Hamad, Team Leader from 10th July 2023 Debbie Royle, Deputy Director from 14th September 2020 Barbara Sprelz. Volunteer Coordlnator from 1 st May 2019 Charty number 1121560 Company number 05352679 Principal address The Sycamore Centre 33A Hungerhill Road Nottingham NG3 4NB Audltor Rogers Spencer Newstead House Pelham Road Nottingham NG5 1AP
NorriNGHAM AND NorriNGHAMSHIRE REFUGEE FORUM LEGAL AND ADMINISTRATIVE INFORMATION (CONTINUED) Bankers CAF Bank 25 Klngs Hill Avenue Kings Hill West Malling Kent ME19 4JQ Unity Trust Bank PO Box 7193 Planetary Road Willenhall WV19DG Uoyds TSB Bank plc Birmingham OSC Ariel House 2138 Coventy Road Sheldon B26 3JW
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM CONTENTS PAGE Page Twstees, report Independent auditor's report 12-15 Statement of financlal actlvltles 16-17 Balance sheet 18-19 Consolidated statement of cash flows 20 Notes to the financial statements 21-37
NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and financial statements for the year ended 31 March 2024. The financial statements have been prepared In accordance wlth the accounting policles set out in note 1 to the financlal statements and comply with the charity's goveming document, the Companies Act 2006 and 'Accounting and Reportlng by Charltles: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republlc of Ireland (FRS 102). (as Issued In October 2019). Objectlves and activiti•s Ob'ects and alms: The aims of the Nottingham and Nottlnghamshlre Refugee Forum (NNRF) are expressed in the Objects of the Memorandum of Association, stated as 'th8 promotion and provision of any charitable purpose directed to meet the needs of refugees and asylum seekers living In the Clty of Nottingham and Nottinghamshire., The acllvltles of the charity Include the free provision of.. Advice. infomiation and support for refijgees and asylum seekers: specific services are incorporated into the following projects - General Advice (gateway advice), Into the Mainstream (Health}, One Stop Shop (Housing}, Wdfare Benefits (advocacy), Young People and Destitution (working with refused asylum seekers). All spec4alised projects contribut8 to the aims of the organisatlon. Vision: A society where Asylum Seekers and Refugees are welcomed, re1ve just and compassionate treatment arKI support in rebuilding their lives. Mission: To support asylum seekers and r8fuge8s in Nottingham and Notllnghamshire in gaining Just outcomes, rebuildlng thelr Ilves and Integratlng into society. We do this by: 1.Providing a safe and welcoming space where everyone is treated with respect, compassion and dignlty; 2.Offerlng free and Impartial advice: 3.Positively embracing and lebrating differences. 4.Offering practical support to those who have no means to support themselves. 5.Bullding effecttve partnerships with community groups and relevant organlsations. 6.Empowerfng servlce users to rebulld thelr own Ilves. NNRF runs the following services: General advlce servlce drop-in. specialist advice in housing. welfare beneffts, health provision. ESOL classes, social activities. an anti4eslltutlon service Including ftsJd bank. interpreting. help finding employment. serv1$ for young people. a children's project and a communlty café. It does this through a comblnallon of drop4n servlces. ontrttrone appointments and home visits. clinics and social events. Public beneflt The Trustees confim that they have complled with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. 'Charities and Publlc Benefit,, the charity seeks to benefit the public through: The relief of poverty, sufferlng and dlstress among individuals seeking asylum and support In the United Kingdom and In particular but not limited to the provision of specialist services and practical help.
NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Granl maklng policles NNRF may give grants to other community organisations working with refugees and asylum s88kers. Applicants for funds fill In a fonn whlch is then vetted by the management team agalnst the approved crlterla. Use of volunteers NNRF continues to receive support from many individuals and organisations, induding those who give money and those who volunteer wlth us. Volunteers contlnue to be Indlspensable wlth over 200 volunteers worklng scross the Forum and this year taking on a wider range of roles. Volunteering at NNRF is a challenging and exciting opportunlty. We are only able to deliver such a wide range and scope of services because of the invaluable contribution of our volunteers. Up to a thlrd of our volunteers come from a refugee or asylum-seeking background themselves. Volunteering at NNRF enables our volunteers to malntaln their existlng skills and develop new ones. It increases their confidence. improves their communication skills and motivates them to keep active and engaged. Our volunteers embody dlverslty. enthuslasm. resourfulneSs. professlonallsm and compassion. We are pleased to report that W8 were successful in our application for re-accreditstion with Investing in Volunteers after achlevlng the national standard of good practice in managing volunteers first awarded in 2019. Achievemènts and performanc• We have Continued to meet the needs of asylum seekers and refugees through a changing landscap8, from Ihe introduction of Asylum questionnaires through to a surge of new refugees. Last year we supported over 24SO individuals and families and over 8400 separate issues. Our Language Justice project and interpreting services providing over 300 hours interpreting a week. We had over 130 people attendlng our community Interpreter training, a number vrt)o go on to volunteer for the us or move onto freelance paid work. We provide 30 hours of conversational ESOL each week to around 100 students. We have become an established safe and welcoming centre for asylum seekers and refugees In Nottlngham. Our communlty café 'NabiiS' has flourlshed offerlng, actlvliles, support a Ilstenlng ear and prowding a wami space with WIFI, charging points. hot drinks and free food. We serve around 1200 meals a month. Our volunteer led garden has grown provldlng the opportunlty to support wellbelng. In April 2023 we saw a total of 158 drop4n appointments and made 237 call backs with 395 dient issues being addressed. in March 2024 this had increased to 402 drop-in appolntments. and 57 call backs. addresslng 459 cllent issues. This also indicates the large shift back to in person working. We increased our drop in capacity to 40 per day. In 2023-24: 2,484- total number of dients were supported 6,500- total number of separate cases 'Thank you so much for your support." Im speechless. You are knnd and encouraging, and I truly appreare It. Many of my obstacles were removed as a resuft of your asslstance, As always none of thls would have been posslble wlthout the passlon and commitment of the 200+ volunteers delivering services.
NOThINGHAM AND NOINGHAMSH1RE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Number of clionts by projoct atter Category Count Numbor of 'Cllonts 1112 102 Case Details Count Numbor of Ca8•8 Reception Afghan-AR4P Antl-DestStutlon Children and Families Employability Project Employment ESOL General Advice 118 554 28 28 37 43 82 ,72 42 2045 Health Home Office Questionnaire Initial Accommodation LGBTQ+ New Refugee Clinic Spe(ialist advice Safeguarding Young People 139 159 105 110 32 17 218 291 558 78 66 682 85 69 Reserves pollcy Th8 Forum aims to maintain unrestricted reserves of beknn 2 and 3 months of operating expendlture. Thls level of reserves should suffice to cover the costs of winding up the Forum rf that becomes necessary, 5pecifically'. Staff notice and redundancy payments.. Rent, utility, and any other costs due lo temiination of contracts. Professional fees. The reserves can also be made avallable for and should be sufficlent to finance: Short temi liquidity shortfalls; Any neSSary restructurfng costs as available funding or service demands shift; One-off unbudgeted expenditures., Investrnent in staff capaaty for a strictly limited time. Any such use of the reserves is recommended by the finance subvcommittee for authorisation by the full Board. The finance sub-committee and Board maintain oversight of reserve levels over the year and the amount held is calculated precisely al the time of final year accounts. If the level of unrestricted reserves is lower or higher than desired (over 2 or under 3 months operating costs) the matter is referred to the full Board to decide upon a response, such as devising a strategy for building or reducing them. At 31 March 2024 NNRF'S consolidated unrestricted reserves were £288k representing 11 weeks of operating costs which is within Ihe parameters included in the reserve policy. Setting up designated reserves for specific purposes such as capitsl investrnentls declded upon by the Board outside of the normal oversight and management of NNRF'S reseples.
NorriNGHAM AND NorriNGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Pay pollcy for senlor staff The Trustees, and the senior management team comprise the key management personnel of the charity in charge of directing. controlling running and operating the Charity. Trustees give of their time freely and dony claim any remunerallon for thelr servlces. Although entitled to claim expenses none were claimed in the year to 31 March 2024 - see Note 10 of the accounts. Salarles of all staff Includlng senlor staff are reviewed annually. Changes to stsff temis and condltions including pay rates are first discussed at HR committee and the budget Impact assessed by the Finan Committee. Any proposal is agreed with the Trade Union before being formally recommended by the trustees on the Finance Committee for approval by the Board. The main factors taken into consideration before recommendlng a pay Increase are Increases In cosl of Ilvlng, equivalent rates of pay in similar local charities and budget affordability. Specific projects: Anll-De8tttution The Antl-destitutlon project helps refused asylum seekers with their immediate needs such as food and disposable cash. but also provides help and support around their immigration cases via referrals. The project takes a holislic approach as there Is very rarely only one area of concern when deallng wlth thls vulnerable group. Chlldren and Famllles & Pamoja The Children and Families Project closed in Jan 2024 due to the end of the fundlng for this specific project. We continue to support children and families through our other services. The weekly women's group which is called Pamoja - whlch means logether, in Swahili - continues to meet. This group creates a safe space for women to be part of a community and reduces Isolatlon, whlle gfvlng them the opportunlty to leam new skills, have fun and relax. We also provide children and whole-family activities for children to explore and play wllh peers and for parents to connect wlth thelr chlldren and other parents. Alongslde these social events. we provide one-to-one and whole- family supportive cas8work support to look at and help address the needs of all family members. no matter how long they've been living in Nottinghamshire. Café Nariis The café aims to provide a safe and WelmIng space for asylum seekers and refugees to meet and socialise. We provide drinks, lunches and snacks free of charge to clients of the Forum and at a nominal fee of £2.50 for the staff and publlc. The café provldes WIFI. books, Infomatlon leaflets and educational materials. as well as games and activities. In 2023-2024 we have serv8d over a thousand free meals lo asylum seekers and refugees each month. Client Participation The Client Participation Prql seeks to give refugees and those seeking asylum in Nottlngham and Nottinghamshire the opportunlty to be heard, develop new and existing skills, and contrFbute to the life of the Forum. The project works on three levels, firstly by looking at integrating Experts by Experience (EBE) Into the struthire and the functlon of the organlsatlon. Secondly. we look at the Individual, trylng to develop and nurture existing and new skills within the asylum and refugee community by creating dedicated groups. projects and activities to respond to thelr needs. We have a lived experience communications group. Finally, we look ouiward to the community, forging partnerships. and running events lo encourage inlegrallon. celebratlon and foster a connection to the wider city. Community events, activities and workshops tske place throughout the year. General Advlce General Advice serves as the first point of contsct for many clients visiting the Fowm. Th8 aim of the project is to provide both telephone and in-person advice on a wide range of issues such as housing. welfare, asylum support and social activities.
NOThINGHAM AND NOINGHAMSH1RE REFUGEE FORUM TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 General Advice aims to resolve Issues where posslble and provlde baslc support, as well as refer clients to other projects both Inslde and outslde of the Forum. The project is run by a team of volunteers under the supervlslon of stsff. GrapAroots Communlty Garden We are creatlng a safe. green space where all dients (induding children), volunteers and staff can engage in a range of social, educational, therapeutlc and creative 8Ctivities. leam about nature. snd grow plants and fothd or simply sit. The project acknowledges that people, nature and the cllmate are Interconnected, providing an altemative outdoor space is 8 key part of NNRF'S commitment to providing a holistic seNice for our clients. It is important that dlents 'own' and bulld thls project, fosterlng a sense of empowerment, ownership and belonging. Inltlal Accommodation The purpose of the Initial Accommodation (IA) project is to support, advise and advocat8 on behalf of those asylum seekers currently housed in initial accommodation sites in the city and county. This Is primarily ddivered by way of a cas8work and advice service. We facilltate access to Servi$. support and community networks for our dients, as well as ensuring that their basic needs are being met. In addlllon, we alm to coordlnate the Nottingham wlde response to the IA hotels, through regular meetlngs wlth all partner organlsatlons involved with supporting the residents. Language Justlce The Language Justi team provides Interpreters to NNRF cllents, staff and volunteers and English lessons to client5 who have recently arrived in the area. Our English classes are primarily aimed at those who are facing long walts for college places. We provide dasses at all levels. accordlng to the need of the students 0 are referred to us. We traln all our Interpreters in-house and all our employees volunteered with us before applying for a job. We receive applications for interprellng tralning from 811 over the world but prioritise asylum seekers and refugees for the Ilmited places on these courses. Through our CIC, Volces In Refuge. we hire out Interpreters to extemal agencies and supply community interpreter training around the UK and internatlonally. Speclall$t Advlce Team The Speclallst Adv1 Team provldes specialist advice and support to asylum seekers and refugees through complex casework. Our main areas of work are: resettlement support for newty recognised Refvgees. post family reunion support, welfare rights and benefits, homelessness and housing, complex asylum support issues, access to health and social care, access to education and employment. support for families with no recourse to public funds, support for survivors of domestic or racial abuse and support for LGBTQ+ clients. Afghan Relocation and Assistanco Policy (ARAP) and Afghan Citizen Resettlement S¢hem• {ACRS) The Afghan Relocations and Assistance Policy {ARAP) scheme was launched by the UK govemment In April 2021 to relocate and resettle current and fomer Locally Employed Staff (LES) that worked directly with the British Amed Forces, the British Embassy and aided Brltish operallons in Afghanistan. The scheme was developed to resettle individuals who were considered most at risk from threat to Ilfe when the NATO troops withdrew from the country in September 2021. Subsequently, the Afghan Citizen Resettlement Scheme (ACRS) S introduced in January 2022 to support individuals who assisted the UK efforts In Afghanlstan and stood up for values such as democracy, women's rights, freedom of speech. and the rule of law and was extended to vulnerable p8opI8, including women and glrls at rlsk. and members of mlnorlty groups at rlsk. The Nottingham and Nottinghamshire Refugee Forum (NNRF) has worked in partnership with the Nottingham City and Nottinghamshire County Councils to provide specialist resettlement support to the ARAP and ACRS scheme holders Sin August 2021. The overall aim Is to empower families to become independent and integrate into the UK.
NOTTINGHAM AND NOTTINGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 UK Resettlement Scheme {UKRS) The UK govemment launched the UK R8S8tt18m8nt Scheme (UKRS) in 2021 as a continuatlon of the Vulnerable Persons Resettlement Scheme (VPRS). but the criteria were expanded to accept vulnerable refugees globally. R8settled individuals and families have been Identified by the United Nations Hlgh Commlssioner for Refugee5 (UNHCR), based on criteria induding serious medlcal condttions, survivors of tortur8 and violence, and women and chlldren at rlsk. The NNRF has worked in partnershlp wlth Nottlngham Clty and Nottlnghamshlre County Councils since the expanslon of the VPRS in 2015, to provide specialist support to newly-arrived refugee Famllies. As w811 as caseworkers supporting the famllles. the Employability Team work with all cllents during thelr 5 years on the scheme, providing them with tsilored employabllity plans. training courses and support in applying for voluntary or pald posltlons. The dients we support are predominantly Syrlan, but we also support clients from Iraq. Kurdistan, Somalia and Sudan. Volunteoring Volunteering at NNRF is an opportunity to get involved k)cally and make an impact on the Ilves of the asylum seekers and refugees we support. An eclectlc mix of volunteers. from 41 countries and speaklng 27 different languages. provides a warm welcome and safe haven to those In need. Across over a dozen different roles, volunteers glve thelr tlme. energy and commitment to solve problems, give advlce, teach, cook, welcome. inform. interpret and much more. They are the heart and soul of NNRF, providing over 525 hours of thelr tlme each week (equivalent to 14 full-time staff members) to deliver essential services. 31 % of our volunteers also have lived experience of forced dlsplacement. which adds value and credlblllty to our organlsation. Youth Project The Youth Project provides Clientntred hollstlc support. advlce and asslstance to unaccompanied asylum-seeking children {UASC) and young asylum seekers aged 13-21. This includ8s challenging Home Office age-assessments, referrals to local educatlon provlders. slgnposting to local community events and support groups, empowering young people to make choices and decisions and supporting them to access malnstrearn services to Improve their emollonal mental health and wellbeing. By running a weekly youth dub and other activltles, we aim to help young people develop friendships and support neiworks, galn confidence with the English language, and develop a fijlfilled Ilfe In the UK. Through weekly Youth Club activities and a dedicated young person's caseworker we stay in touch with young people, ensure they understand changes in regulations and have access to seIceS they need. Justlce Together Inltlatlve The Justlce Together Inltlative (JTI) Development Grant Project was set up with the 'end-goal' to submit a collaborativ8 bid alongslde partners from across the East Midlands. to secure fundlng for the provlsion of immigration advice and casework in the region. In general, this bid wlll consist of the bulk of the grant money golng to OISC L3 'hub' organisations in each area of the region. This will fund senior advlserlcaseworker posltlons In these organlsatlons, In order to secure or expand capacity of high-level advice across the region. In return for r8c8iving the bulk of the funding, these organisallons will commit a portlon of these roles (roughly 250kn) to 'levelling-up' organisations of a lower accredltation but whom wish to raise their accreditation and capacity. Nottingham this role wlll go to the Nottingham Law Centre who wlll offer support to our OISC level 2 working.
NOTTINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Directors Report 202>24 This last year has had its challenges. We hav8 adjusted our practlces to meet the changlng needs of our clients. We have responded to changes in policy, for example the introduction of asylum questionnaires. which were introduced by th8 Home Office to speed up the asylum process and reduce the backlog of those waltlng decision. From September 2023 we saw a dramatic inuease new refugees and increased numbers of those presentlng as homeless. followlng evlction from National Asylum Support Servlce (NASS) accommodation following positive asylum claim decisions. There has been an increasingly hostile rhetoric around aswum seekers over past year, wlth a focus on those travellng to the UK by boat. the Introduction of the Illegal Migration Act and the threat of d8POrtatlon to Rwanda. Our local authority issued a Section 114 notice toward the end of the year, throwing another level of uncertalnty for both our staff and our colleagues across the city. The staff and volunteers have shown great reslllence during an emotionally challenging year. Desplte the very challenging and distr8ssing circumstsnces our dlents find themselves In we have created a safe and welcomlng centre. where we strive to make sure that everyone is Ilstened to and heard. Out of the challenges we have developed stronger partnership working and collaboration locally. partly Inltlated by a spike In hate crime following a stsbbing incident In Nottlngham. and natlonally with the issue around n8w refugee homelessness developlng a culture of a mutual supporL Suc¢oss0s Our community café 'Narjis' has flourfshed offering. activities. support, a listenlng ear and providing a warm space, WI-FI, charging points. hot drinks and free food. Over the past year we have served 13.356 free meals at an average of 1,113 meals per month or 56 meals per day, wlth the hlghest number of meals served on a singl8 day at 94. We rely on a team of volunteers to help prepare and serve and have had the pleasure of worklng wlth a over 60 volunteers over the past year. We held our Chrislmas Glft Drlve. whlch Is becoming more successful delivering over 250 presents to families across Nottingham and Nottinghamshire supported by 12 wonderful volunteers. Dellvery volunteers spoke about the Joy on chlldren's fa$ at receiving presents and achieving so much In such a short P8ri1)J of time. Our community garden held our Refugee Week BBQ Party. We had 300 attendees at the party. many of the children enjoyed the Fire Engine which was present. Desplte the raln many stayed on to enjoy the music and conversation as well as the food prepared by our cafe and volunteers. It was a joy to see our garden Spa being used to benefit so many. In response to the hornelessness crlsls. we saw an amazing response to our fundraising for rough sleeper kits in the winter. at a time when we w8r8 Seeing increasing numbers of people presenting as street homeless. We raised £5,000 In few weeks and provided 180 rough sleeper kits from October 2023 through to April 2024. Development and nèxt year We are financially secure for the next year. but long-term funding always an underlying challenge. We wlll be looking to diversify our income to support and subsldise our projects. Over the next year there wlll be an ongoing focus on creating a trauma Infonned organisation, with a high level of support for staff, volunteers and clients built into our everyday practice. W8 will be building on the foundation that our professional interpreting servlce Volces in Refuge has established. Following on from consultation set up through Lloyds Foundation we are looking to grow the model and generate income for the Forum and create employment opportunltles for those wlth Ilve experience of the Asylum process.
NOTTINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Slafflng As of 31st March 2024, we employed 52 staff of which 25 were full time and 27 part time, Of those 52 staff 12 have been recruited in the last 12 months, wilh new posts includlng a fundralser, Inltlal accommodation outreach worker and a front desk caseworker. Plans for 2024/25 We wlll contlnue worklng toward the year 2 goals set out in our 3-year plan: Secure a long-tem lease on a building, and that facilÈti8S are used comprehensively to dellver servlces Llved experience plays a primary role in strategic planning and 8valuallon of the organisatlon. Embed trauma informed practi through policy and behaviour. Increase the revenue from Voices in Refuge and the Forum. To have team of ambassadors to actively promote NNRF, asylum seeker and refugee stories. Operationally we will continue to work to ensu the FONM is able to respond to the changing n88ds of Asylum Seekers and Refugees in Nottingham. Chairfs report The period covered by this report has been a time of great challenge to the refugees and asylum seekers we work with. A feature was the hostility and division nurture(f by the government with the Rwanda policy, the use of barges and barracks to accommodate asylum seekers. However, as I write this we are in the first month of a new government and one of our new Prime Ministerfs first statements was to pledge to scrap the Rwanda scheme completely. Hopefully we are heralding a time which focuses more on compassion, social justice and welcome to those fleeing war and oppression in their home countries. l am very proud of our staff and volunteers, including our trustees. who are unwavering in their passion. commitment and dedication to our work. It is our supporters and partners who help make us who we are. and all deserve huge credit in the achievements of the last 12 months. Thank you so much for your support. I confirm that the trustees have had regard to the guidance issued by the Charity Commission on public benefit and use their resources to promote good govemance.
NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal Revlew 2023-24 The year to 31 March 2024 produced a consolidated surplus after tax of £6,609 (2023 - £12.621 ). Tumover from charltsble activities grew by just under £0.2m. The major reasons being gro in Income from the resettlement contract operated on behalf of Nottingham City Council and the full year effect of multl-year funding for projects awarded by Henry Smlth & The Natlonal Lottery during 2022123. Expendlture has incr8ased by a similar amount predominantly becaus8 of increasing stsff costs to deliver these contracts. Although the surplus was small we were able to increase our unrestrfcted reserves by £81 k as historic restricted reserves were utilised to fund speclfic operating costs and crystallising surpluses on contracts that have now finished. As in previous years our major customer was Nottingham Clty Council { NCC ) who contrfbuted £703k towards charitable activlty tumover of £1,195k. This was £85k more than in 2023 & Is explained by an increasing number of refugees being resettled in Nottinghamshire under Home offi run resettlement schemes. We needed to employ an addltlonal 3 Caseworkers to deliver on our obligallons under this resettlement contract wlth NCC as the numbers of refugees res8tUed was nearly double the maximum envisaged In thé resettlement contract. Other funders contributed £492k towards our charftsble activty tumover (2023 -£370k >. The growth is mainly explalned by 2 contracts with Henry Smith & The Nallonal Lottery running for a full year In 2023124 after commencing in November 2022 & February 2023 respectively so only showlng a partial year tumover last year. Unfortunately because of a lack of funding we had to close our Children & Families project In January 2024. Our income from donallons grew by £19k in 2023124 after employlng a Fundraising COrdInatOr to look to expand Fundraising & Donation revenue streams. Much of our Fundraising was targeted at supportlng our destitute & homeless clients. Our premier Fundraislng event was a Come & Sing concert which raised £20k which was shared 50150 wlth another local charity. Intetpreting sales suffered in 2023124 because of NCC reducing thelr use of interpreters due to financlal constralnts on their discretionary spend. Expendlture on charftable activities increased by £189k year on year. £170k related to increased staff costs. Staff were awarded an average 3Yo cost of living increase. The rest of the Increase was explained by recwiting new stsff to dellver the resettlement contract and the full year cost of new staff recruited in 2022123. Other staff costs In 2022123 included £17k spent on security stsff while we operated hybrld worklng after Covid restrlctions meaning the bullding wasn't fully staffed and an additional security presence was n88ded & £11 k on recruiting senlor staff. These costs weren't required in 2023124. Other cost Increases Included £11 k increase in food costs due to Café belng opened for a full year and the increased usage & food cost from running a Fth)dbank for our clients, £10k on&off spend on the garden and a £1 Ok Increase In uslng freelance interpreters mainly to support our new Afghan families. The Consolldated Balance Sheet on page 20 shows a £4k Increase in Cash balances. The Increase In debtors of £79k is mainly as a result of monies owed under the resettlement contract. A final reconclllation calculation is perfomed just after year end when numbers of refugees resettled are finalised. In 2023124 the amount owed was significanty hlgher than 2022123 because of the large number of refugees resettled in the final 3 months of 2023124. The money owed was pald in May 2024. The £70k increase in deferred income Is explained by tlming differences between the receipt of resetuement Income and Income recognition to match the costs of managing the contract. The biggest financlal challenge we faced in 2023124 was NCC issuing a secllon 114 notic8 in November 2023. Thls didn't impact on our finances for 2023124 as all exlsllng contracts were honoured but has a potential impact on finances for 2024125 & beyond as NCC were obliged to draw up an emergency budg8t contslning significant cuts to their discretionary servlces. Most payments to community organlsatlons were withdrawn. The resettlement contract was unaffected as it's ultimately funded by the Home Office but th8 SUPPOrt to our advice services whlch had been funded from Council funds were terminated on 31 March 2024. NCC have though Identified funding for asylum dispersal which they have ringfenced to support our Advice teams in 2024125. Funding beyond that is still uncertaln. We have therefore been able to produce a balanced budget for 2024125 based on slmilar incom8 and expenditure as 2023124.
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management The Charity is a company limited by guarantee and is a registered charfty {number 1121560). It Is operated under the wles of its memorandum and articles of association dated 13 January 2005. It has no share capital and the liability of each member in the event of winding-up is limited to £1. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements we. Amdani Juma (Resigned 2311112023) Roger Tanner {Resigned 1411112024) Jennifer Fleming (Chair to 14 November 2024) (Resigned 1411112024) Stella Nickolay (Resigned 2311112023) Allan Njanji Helen O'Nions (Chair from 14 November 2024) Peter Strauss Darren York Ankunda Matsiko Caroline Mombeyarara Graham Ferns (Treasurer) Heidi Rlchardson Bllal H8ZZOUri Jenny Rose-myers Paddy Tipping Fiona Becker Sam Crawford Fahir Faleel {Resigned 2311112023) (Reslgned 2311112023) (Elected 1010712023) (Elected 2311112023) (Elected 2311112023) (Elected 1411112024) (Elected 1411112024) Recruitment and election of tru8toes Trustees are elected at the AGM through vote by the membership. unless there are fewer appllcants than spaces. in which case they are automatically elected. In addition the Board may co-opt up to 2 new members. Organlsatlonal structu The Governance on the charfty Is perfornied by the Board of Trustees who delegate some authority to sub- committees: Finance. Funding. Fundraising. HR and Health & Safety. The day-to-day running of the organisation is delegated to the management team. NNRF Board Risk statement The Board recognises its spOnSIbl11ty to identrfy. assess and manage any risks is linked to the achievement of NNRF'S objectives. The Board and its sub-committees have developed a register of the risks that could face the work and safe operation of NNRF. This register: Identifies risks Assesse5 risks in temis of their likelihood and impact Sets out actions to be taken to reduce the risk where possible The Risk Register covers the range of risks that the organisation might fa includlng financial. governance. operational. external, regulation and reputatiiMal risks. Sub-committees are responsible for some sections of the risk register and consider risk at each sub-group meeting. The risk gIster is formally vieWed at the full Board meeting twi a year in June and December. It is updated as necessary with regard to the likelihood of the risk. its possible impact and mltlgallng actions. However. risk management is on-going and sub-committees can also bring changes to the risk register to any Board meetlng if necessary. The main risks faced by the organlsatlon at present are consSdered to be staff wellbelng and financial s8curlty. 10-
NOThINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statom•nt of trustees. responslbllltles The trustees, who are also the dlrectors of Nottingham and Nottinghamshire RefiJg8e Forum for the purpose of company law, are responslble for preparlng the Trustees, Report and the financlal statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accountlng Practlce). Company Law requires Ihe trustees to prepare financlal statements for each financial year whlch give a true and fair view of the state of affairs of the charity and of the Incomlng resources and application of resources. Including the income and expenditure. of the charitable company for that year. In preparing these flnanclal statements. the trustees are required to: - select suitable accounting pollcies and then apply them conslstently. - observe the methods and principles in the Charities SORP 2019 (FRS 102): - make judgements and estlmates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures dlsdosed and explalned In the financlal statements. and - prepare the financial statements on the going con¢em basis unless It Is Inappropriate to presume that the charity wlll ConnUe In operation. Thè trust88s are responsible for keeplng adequate accounting records that disclose wlth reasonable accuracy at any time the financial position of the charity and enable them to ensure th8t the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charlty and hen for taklng reasonable steps for the preventlon and detection of fraud and other irregularities. Disclosuro of information to auditor Each of the trustees has confirmed that there Is no Infonnatlon of whlch they are aware which is relevant to the audit. but of which the auditor is unaware. They have further confirm8d that they have taken 8pproprlate steps to Identlfy such relevant Infonnatlon and to establlsh that the auditor is aware of such information. The trustees are responsible for the maintenance and integrity of the corporate and flnanclal Infomiation included on the charitable companvs webslte. Legislation in the United Kingdom governing th8 preparation and dissemination of financial statements may dlffer from leglslatlon In otherjurlsdlctlons. The trustees, report was approved by the Board of Trustees. Hele O'Nions (Chair) Trustee Graham FerrEs (Treasurer) Trustee Dated.. 26 ,11 1 11
NOThINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NOThINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM Opinion We have audited the finanaal statements of Nottingham and Nottlnghamshlre Refugee Fonjm (the 'p8rent charitsble company.) and its subsidiary (the 'group') for the year ended 31 March 2024 which comprise the consolidated statement of finanual activities, the consolldated and tharfty balance sheet, the consolidated st8tement of cash flows and the notes to the financial statements, including a summary of significant accountlng policies. The financial reportlng framework that has been applied in their preparation is appllcable law and United Klngdom Accountlng Standards, including Financial Reporting Standard 102 The Financial Reportlng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our oplnlon. the fin8ncial statements: give a true and fair view of the state of the group's and parent charitabl8 company's 8ffairs as at 31 March 2024 and of its incoming resources and appllcatlon of resources, for the year then ended; have been properly prepared in accordance wlth Unlted Klngdom Generally Accepted Accounting Practlce: and have been prepared in accordance with the requirements of the Companles Act 2006. Basls for oplnlon We conducted our audit In accordance wlth Intemational Stsndards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under thos8 Standards are further descrlbed In the Auditorfs responslbllltles for the audlt of the financlal ststements sectlon of our report. We are independent of the group and par8nt charitable company In accordance with the ethical requirements that are relevant to our audit of the financlal statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance wlth these requirements. We believe that the audit evidence we have obtalned Is sufficlent and approprlate to provide a basis for our opinion. Conclusion$ relatlng to golng concern We have nothing to report in respect of the following matters in relatlon to whlch the ISAS (UK) require us to r8POrt to you where: the trustees, use of the going concem basis of accounting in the preparation of the financlal statements is not appropriate; or the trustees have not disclosed In the financlal ststements any identified materfal uncertainties that may cast significant doubt about th8 group's or parent charltable company's ability to contlnue to adopt the going concern basls of accounllng for a period of at least e1ve months from the date when the financlal statements are authorised for issue. Other Infomiatlon The trustees are responsible for the other Infomiation. The other information compris8s the informatlon Included In the annual report. other than the financial ststements and our audltorfs report thereon. Our oplnion on the financial ststements does not cover the other infomation and, except to the extent otherwise explicitly stated In our report. we do not express any form of assurance concluslon thereon. In connection wlth our audit of the financial statements. our responsibility is to read the other Information and, in doing so, consider vthether the other Informatlon Is materially inconsistent with the finsncial statements or our knowledge obtained in the audit or 0th8rwis8 appears to be materially mlsstated. If we Identify such material inconslstencles or apparent material misstatements, we are required to detemiine whether there is a material misstatement in the financial ststements or a material misstatement of the other infonnatlon. If, based on the work we have perfomed. we conclude that there is a materlal mlsstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 12-
NorriNGHAM AND NorriNGHAMSHIRE REFUGEE FORUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM Extent to whlch Ihe audll was consldered capable of detectlng Irregularltles, including fraud Irregularities, Including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responslbllltles, outllned above, to detect materlal mlsstatements in respect of iegularltie5, including fraud. Th8 8Xt8nt to vthich our procedures are capable of detecting irregularltles, Includlng fraud Is detslled below. Identifying and assessing potential risks related to irregularities Our approach to identifying and assesslng the risk of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations. was as follows.. The engagement partner ensured that the engagement team colltIVelY had the appropriate competence. capabilities and skills to identify or recognlse non<ompliance wlth appllcable laws and regulatlons; We id8ntifi8d the laws and regulatlons applicable to the charity through discussions wlth trustees and other management, and from our commercial knowledge and experlence of the sector. We focused on specific laws and regulations which we considered may have a dlrect material effect on the finandal ststements or the operatlons of the charlty. includlng the charities act, tsxation legislation and dats protection, anti-brib8ry, 8mployment, environmental and health and safety legislation. We assessed the extent of compliance with the laws and regulations identrfied above through making enquiries of management and Inspectlng monthly board mlnutes. Identified laws and regulatlons were communicated within the audit team regularly and the team remained alert to instances of non-compllance throughout the audiL We assessed the susceptibility of the charitys financial statements to material misstatement. includlng obtalnlng an understsndlng of how fraud might occur, by Making enquiries of management as to where they considered Ihere was susceptibility to fraud. their knowledge of actual, suspected and alleged fraud; Considering the internal controls in place to mltlgate rlsks of fraud and non-compliance with laws and regulations" and Understanding the design of the charity's remuneration policies To address the risk of fraud through management bias and override of controls, we: Perfomed analytical procedures to identify any unusual or unexpected relallonships. Tested joumal entrles to Identlfy unusual transactlons; Invesllgated the ratlonale behind significant or unusual transactions. In response to the risk of irregularflles and non-compliance with laws and regulations. we designed procedures which included, but were not limited to: Agreeing financial statement disclosures to underlying supporting documentation. Reading the minutes of meetlngs of those charged wlth governance; Enquirlng of management a5 to actual and potential litigation and daims. There are inherent limitations in our audit procedures described above. The more removed that laws and regulatlons are from financial transactions. the less likely it is that we would become aware of non-compliance. Auditing standards also Ilmlt the audlt procedures requlred to Identlfy non-compllance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence. If any. Materlal mlsstatements that arlse due to fraud can be harder to detect than those that arise from eor as they may involve d81iberate concealment or Collusion. 13-
NOThINGHAM AND NOTTINGHAMSHIRE REFUGEE FORUM INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF NorriNGHAM AND NorriNGHAMSHIRE REFUGEE FORUM Opinions on other mattors prescribed by the Companles Act 2006 In our opinion, based on Ihe work undertaken in Ihe course of our audit= the infomiation given in the trustees, Report, which includes the directors, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements: and the directors, report included within the trustees, port has been prepared in accordance with applicable legal requirernents. Mafters on which we are required to report by exception In the light of the knowledge and understanding of the group and parent charitable company and Its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report Included We have nothing to report in respect of the followlng matters In relatlon to whlch the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept. or retums adequate for our audit have not been recelved from branches not vlslted by us; or the financlal statements are not In agreement with the accounting records and returns; or certain disc105ures of trustees, remuneration speclfled by law are not made., or we have not received all the Infomiatlon and explanations we require for our audit,. or the trustees wer8 not 8ntit18d to pr8par8 the financial statements in accordance with the small companles reglme and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement lo prepare a strateglc report. Respon8lbllltle8 of trustees As explained more fully in the stat8ment of trustees, responsibilities, the trust88s. who are also the dlrectors of the charlty 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 intemal control as the trustees determine is necessary to enable the preparation of financial ststements that are free from material misststement. whether due to fraud or error. In preparing the financlal statements. the trustees are responsible for assessing the group's and parent charitable company's ability to continue as a going concern. disclosing. as applicable, matters related to going concem and using the going concem basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic altemative but to do so. Auditorfs responsibilwties for the audit of the financial statements We have been appointed auditor under Ihe Companies Act 2006 and report in accordance with this Ad. Our objectives are to obtain reasonable assurance about vthether the financial stst8m8nts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordan with ISAS (UK) will always detect a material misstatement when it exists. Misslatements can arlse from fraud or error and are consid8r8d material if. Individually or In Ihe aggregate. they could reasonably be expected to Influence the economic decisions of users tsken on the basis of these financial ststements. A further description of our responsibilities for the audit of the financial slatements Is located on the Flnancial Reporting Council's website at: httpJlvdVM.frc.org.uklauditorsresponsibilities. This d8scription forms part of our auditorfs report. 14-
NorriNGHAM AND NorriNGHAMSHIRE REFUGEE FORUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM Use of our report This report is made solely to the charitsble companls members. as a body, in accordance with Chapter 3 of Part 16 of the Companles Act 2006. Our audlt work has been undertaken so that we mlght state to the charltable company's m8mbers those matters we ar8 required to state to them in an auditors, report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsiblllty to anyone other than the charitsble company and haritable coryjpany's members as a body, for our audit work, for this report. or for the oplnions we have formed. Melvin Bailey FCCA DChA (Senior Statutory Auditor) for and on behalf of Rogers Spencer Newstead House Pelham Road Nottlngham NG5 1AP Chartered Accountants Statutory Auditor Rogers Spencer Is ellglble to act as an audltor In terms of sectlon 1212 of the Companies Act 2008. -15-
NorriNGHAM AND NOINGHAMSH1RE REFUGEE FORUM CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current flnanclal year Unrestricted Restrlcted funds fund8 2024 2024 Total Total 2024 2023 Notes Income from: Income from donations and legacies Income from charftsble activlties Income from other trading activities Income from investment5 80,903 280,834 28,472 8.039 15,272 908,770 10,855 96,175 1,189,604 39,327 8.039 82,398 998,918 58,145 2,788 Total Income 398.248 934,897 1,333.145 1,142.247 nditure on: Charitable activities Other trading activities 412,954 15.462 897.051 1,310,005 15,462 1.121,479 6,327 Tolal expendilurn 428.418 897,051 1,325.467 1,127.806 Net Incomel{expendlture) (30.168) 37,846 7.678 14.441 Transfers between funds 17 112,315 (112.315) Tax on activities 12 (1,069) (1.069) (1,820) Net movement In funds 81.078 (74,469) 6,609 12.621 Fund balances at 1 April 2023 206.916 157,557 364.473 351.853 Fund balances at 31 March 2024 287.994 83,088 371,082 364.473 The ststement of financial activities includes all gains and losses recognlsed in the year. All income and expenditure derive from contlnuing acllvllles. The stst8ment of financial aclivilies also complies with the requirements for an income and expenditure account under the Companies Act 2006. 16-
NOTTINGHAM AND NOINGHAMSH1RE REFUGEE FORUM CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prlor financial year Unroslrlcted Reslrlcted funds fvnds 2023 2023 Totsl Total 2023 2022 Notes Income from: Income from donations and legacles Income from charitable acuvitles Incorne from other trading activlfjes Income from investments 73.009 175,539 58,145 2.788 9,387 823.379 82,396 998,918 58,145 2.788 97,873 896,095 32.204 77 Totsl incom• 309.481 832,786 1,142.247 1,026,049 nditure on: Charitable activities Other trading acb'vities 324.541 6.327 796.938 1,121,479 6,327 1.008,576 5,935 Total expenditur• 330,868 796,938 1,127.806 1,014,511 Not incomel(expenditure) (21,387) 35,828 14.441 11,538 Transfers behveen funds 17 14,323 (14.323) Tax on activilies 12 (1,820) (1,820) (285) Net movemenl In funds (8,884) 21,505 12.621 11.253 Fund balances at 1 April 2022 215,801 136,052 351.853 340.600 Fund balances at 31 March 2023 206.916 157,557 364.473 351,853 The statement of financial activities Includes all galns and losses recognised In the year. All income and expenditure d8rive from continuing a¢llvllles. The statement of flnanclal actlvltles also complies with the requirements for an income and expenditure account under the Companies Act 2006. 17-
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM CONSOLIDATED BALANCE SHEET AS A T31 MARCH 2024 2024 2023 Notas Fixed assets Tangible assets Current assets Debtors Cash at bank and In hand 13 14.750 14.323 14 207,112 617,942 128.335 613.933 825,054 742,268 Creditors: amounts falling due within one year 15 (468,722) (392.118) Net current assets 356.332 350.150 Totsl assets less current liabilitieslNet as5915 371.082 364,473 Income funds Restricted funds 17 83,088 287,994 157,557 206,916 Unrestricted funds Total consolldatsd funds 371,082 364,473 These financial statements have been prepared In accordance with the provisions applicable to companies sUbit to the small companies regime. The financial ststements were approved and authorised for issue by the Ttust88s on en O'Nions (Chai Trustee Graham Ferris (Treasurer) Trustee Company Registration No. 05352679 18-
NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM CHARITY BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 13 14,750 14.323 14 214.852 558,530 140,304 555,652 773.382 695,956 Creditors: amounts falling due within one year 15 (448,206) (378,479) Net current assets 325.176 317,477 Total assets105s current liabilitieslNet assets 339.926 331,800 Income funds Restricted funds Unr8strict8d funds 17 83,088 256,838 157,557 174,243 Total charity funds 339,926 331,8CrfJ These financial statements have been prepared in accordance with the provisions appllcable to companles subject to the small companie5 regime. The financial statements were approved and authorised for issue by the Trustees on 2<//Jl2¢ Hel O Nions (Chair) Trustee Graham Ferrls (Treasurer) Trustee Company Registration No. 05352679 -19-
NOTTINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notas Cash flows from operating activities Cash generated froml{absorbed by} operations 24 2.528 (13,835) Corporation tax Net cash inflowl{oufflow) from operating activities 1.820 708 {15,657) Invgstlng actlvltles Purchase of tangible fixed assets Interest received {4,738) 8,039 (15,301) 2.788 Net cash generated froml(used In) Investing activities 3,301 (12,513) Net inGreasel{decrease) in cash and cash equivalents 4,009 (28.170) Cash and cash equivalents at beglnnlng of year 613,933 842,104 Cash and cash equivalents at end of year 617,942 613.933
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles Charlty Infomiatlon Nottingham and Nottinghamshire Refugee Forum Is a prlvate company Ilmlted by guarantee incorporated England and Wales. The registered office is 33a Hungerhill Road, Nottingham, NG3 4NB. Accountlng conventlon The financial statements have been prepared in accordance with the charity's governing document. the Companies Act 2006 and 'AcGounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102)° (a5 issued in October 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial ststements are prepared in sterling. which is the function21 currency of the charity. Monetary amounts in Ihese financial slatements are rounded to the nearest £. The financial statemenls have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. Basis of consolidation The consolidated financial statements include the financial statements of the parent charftable company and its subsidiary undertaking, Voices in Refuge CIC (company number 10517672). Going concern At the time of approving the financlal statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable futu. Thus the trustees contlnue to adopt the golng concern basls of accounting in preparing the financial statements. Charltable funds Unrestricted funds are avallable for use at the dlscretlon of the trustees In furtherance of their charitable objectives unless the funds have b88n designated for other purpos8s. Designated funds comprise funds whlch have been set aslde at the dlscretlon of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financlal statements. Restrlcted funds are subject to specific conditions by donors 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. Incoming resources Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require defeal of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise rf the charity has been nolified of an impending distribution. the amount is known, and receipt is expected. Ifthe amount is not known, the legacy is treated as a contingent asset. Grants are recognised when the charity has an entiuement to the funds and any condltions linked to th8 grants have been met. Where performance condltions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balan sheet as deferred income to be released. 21
NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policles (conlinued) Deferred Income represents amounts received for future periods and is released to incoming resources in the period for which It ha5 been recerved. Such Income is only deferred when: - the donor specifies that the grant or donation must only be used in future accounting periods,. or - the donor has imposed conditions which musl be met before the Charity has unconditional entitlemenL Tumover is measured at the fair value of the consideration received or re1vable and represents amounts receivable for goods and services provided in the normal course of business. net of discounts. VAT and other sales related laxes. 1.6 ReurCeS expended All expenditure is recognised On the is a legal or constructive obligation to that expendilure, it is probable setuement is required and the amount can be measured lIablY. All costs are allocated to the appliG9ble expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to parlicular headings they have been allocated on a basis consistent wtth the use of resources, with central stsff Gosts allcKated on the basis of time spen( and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charitable expenditure comprises those costs Incurred by the Charity in the delivery of its actlvities and servi5 for its beneficiaries. It includes both costs that can be allocated dlrectly to such activities and those costs of an indirect nature necessary to support them. 1.7 Tangiblo fixed assets Tangible fixed assets costtng more than £500 are Inltlally measured at cost and subsequently measured at cost. net of depreciation. Depreclatlon Is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: General equipment IT equlpment Café equipment 20•/0 straight line 20% straight line 10% Straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net Incomel(expendiknre) for the year. Intsngible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually. and whenever there is an indication that the asset may be impaired. 1.8 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Tennination benefits are recognised immediately as an expense when the charity is demonstrably committed to temiinate tt)e employment of an employee or to provide termination benefits. 1.9 Retirement benefits Payments to defined contribution tirernent benefit schemes are charged as an expense as they fall due. 1.10 Taxation The tsx currently payable is based on the subsidiary's tsxable surplus for the year. Taxable surplus differs from net surplus as reported in the income and expenditure account because it exdudes items of income or expense that are taxable or deductible in other years and it further exdudes Items that are never taxable or deductible. The company's Ilablllty for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
NOThINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Critical accounting estimatos and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estlmates and assumptions about the carying amount of assets and liabilities that a not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are consldered to be relevant. Actual results may differ from these estimates. The estimates and und8rlying assumptlons are reviewed on an ongoing basis. Revlslons to accounting estimates are recognised in the period in which the estimate Is revlsed 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. Incomo from donatlons and legacles 2024 2023 Other donatlons Big Give Trust Lumlnarfum Anonymous Legacy Donation 82,873 8,729 4,573 72,396 10,000 98.175 82.396 Analysis by fund Unrestrfcted funds Restricted tunds 80,903 15,272 73,009 9,387 96.175 82,396 NNRF raised £96,175 in donations (2023.. £72.396). NNRF had 150 regular monthly donors contributing £37k with the rest being raised from one-off donatlons ranging from £5 to £5,000. -23-
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charFtable actlvllles 2024 2023 The Lady Hind Trust Nottingham City Council The Henry Smith Charity Lloyds Bank Foundation St Ann's Advice Group BBC Children in Need Framework Housing Association The AB Charitable Trust Refugee Early Action JN Derbyshi Trust The National Lottery Community Fund Garfield Weston Foundatlon Forrester Family Trust Justice Together The Southall Trust The Postcode Communlty Trust Gemini Trust Whitaker Charitable Trust Je&sie Spencer Trust The Jones 1986 Charitable Trust Awards For All Eva Cornish Fund The Postcode Lottery SJICD Grant Swire Charitable Trust Café income Rental income Other income 2.0(X) 703.136 3,000 618.134 25.000 25.000 20,939 48.207 27.312 14.000 46,165 3.000 46.630 7,500 10,000 19,600 9,000 11,000 13.358 5,000 20.000 8.000 21.000 157 29.846 13.408 5,000 59.231 2.000 140.207 5,000 30.000 200 29,334 10.000 8.750 4,100 3.500 10.000 10.CMJO 5.467 9.667 18.601 2.928 15.145 1,189.804 998.918 Analysis by fvnd Unrestricted funds Restrlcted funds 280.834 908.770 175,539 823,379 1.189.604 998,918 -24-
NOThINGHAM AND NOTTINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from othor trading activities 2024 2023 Fundraising income Interpreting fees 14,708 24,619 25,666 32.479 39,327 58,145 £10.855 of the above amounts received related to restrictsd incorn8 (2023 - £nil). Income from investments 2024 2023 Interest recelvable 8.039 2,788 Other trading activiti•s - expenditure 2024 2023 Interpreter costs Staff training IT Costs Travelling Volunteer expenses Subscriptions Legal and professional fees Accountancy Statlonery Bank d)arges Insurance Entertaining Sundry 8,998 480 1.007 1,222 830 1,874 1,062 44 421 847 2,622 13 1,770 78 30 683 1,073 728 140 21 15,462 6,327 -25-
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltsble acllvltles - expendituro 2024 2023 Staff costs Other staff costs DepcIatIon Activities Bank charges Cleaning Donations & grants avmrded Food & refreshments Insurance IT sofiware & maintenance Legal & professional fees Other expenses Photocopying & prints'ng Premises. repairs & maintenance Publications & subscriptions Rent & services Sleeping kits ststionery & office supplies Telephone, post & intemet Training Travel Volunteer expenses 1,017,074 909 4,311 12.337 959 3.324 31.677 27.978 5.114 16.344 21.052 5.899 13.221 20,084 10,715 38,298 5.061 848.110 29,201 3,295 6,283 895 1.325 44,136 16,732 5,515 14,805 11,623 4,401 6,460 7.661 14,029 38,893 9.508 21,096 3.368 9,188 23.421 9,222 9,269 3,260 1.281.033 1.097.323 Share of govemance costs (see note 9) 28.972 24.156 1,310.005 1,121.479 Analysls by fund Unrestricted funds Restricted funds 412.954 897.051 324.541 796.398 1,310,005 1.121.479 Governance costs 2024 2023 Staff costs Audit & accountancy fe8S 15.850 13.122 14.028 10,128 28,972 24.158 Included wlthln Audit & accountancy fees above is £5,500 (2023 - £5,000) in relation to audit fees. -26-
NOThINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Trustees None of the trustees (or any p8rsons conn8Cted with them) received any r8muneratlon or benefits from the charlty during the year. No expenses were incurred by the trustses on behalf of the charlty during the year. 11 Employees Number of employees The average monthly number of employees durlng the year was: 2024 Number 2023 Number 51 45 Employment costs 2024 2023 Wages and salarfes Social security costs other pension costs 945,034 789,721 53,898 18,519 22.946 1,032.924 862,138 There were no employees whose annual remuneratlon was £60,000 or more. Remuneratlon of key management personnol 2024 2023 Aggregate compensatlon 94,317 87,047 Increases to salary are initially considered by the trustees on the Finance Committee and then sent to the Board of Trustees for approval. 12 Taxation 2024 2023 Corporation tax payable 1.069 1,820 1,069 1,820 -27-
NOThINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Tangible fixed assots- Group & Charlty Café equlpmenl Goneral IT oqulpnenl •quI70Th1 Total Cost At 1 April 2023 Additions 2.346 44.465 60.825 4.738 107,636 4,738 At 31 March 2024 2,346 44,465 65,563 112.374 Depr•ciation and impairnient At 1 April 2023 Depreciation charged in the year 470 234 44,260 103 48,583 3,974 93,313 4,311 At 31 March 2024 704 44,363 52.557 97.624 Carrying amount At 31 March 2024 1.642 102 13.006 14.750 At 31 March 2023 1.878 205 12.242 14.323 -28-
NorriNGHAM AND NorriNGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Debtors Group 2024 Group 2023 Charity 2024 Charlty 2023 Trade debtors Other debtors Prepayments and accrued income 33,891 100 173 121 77,429 2,011 29,252 13,040 172 560 72,518 19.726 15 Creditors: amounts falling due within one year Group 2024 Group 2023 Charlty 2024 Charity 2023 Trade creditors other creditors Accruals and deferred income 8,678 16,966 1.069 1.820 458 974 373 332 5,806 16.332 442 400 362 147 Accruals and deferred Income includes £406.248 (2023- £346,150) in relatlon to deferred income. This re18tes to grants received that span the year end. 16 Retlremenl benefit schemes Deflnod Contrlbullon schemos The charlty operates a defined contribution penslon scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently admlnlstered fund. The charge to profit or loss in respect of defined contrlbution schemes was £22,946 (2023 - £18.519). -29-
NorriNGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restricted funds The income funds of th8 charity include restricted funds comprislng the following unexpended balances of donations and grants held on trust for specific purposes: Movement in funds Balanc• at 1 Incoming Resources April 2023 resources expended Transfers Balance at 31 March 2024 Communities of Identity Fund United Kingdom Resettlement Scheme Volunteer Co-ordinator Fund Youth Project ESOL Specialist Advice Team Pamoja Women's Project Refugee Resettlement Scheme Cllent Participation Children and famllies Anti4estitution support Explore. Adapt, Renew Into the Mainstream Café Nariis General Advice Services Grassroots project 9,170 (7.545) (1,625) {24.175) 93,448 1,611 1,109 69.273 3,048 4.074 34,670 40,104 13,278 68,998 4.350 408,220 27,922 17,346 (33,233) (37,139) (12,681) (67,533) (4,345) (351,047) (30,572) (28,202) {104.869) (50,709) (50.304) (38.682) (66.493) (13.697) (597> (23,331) 21,866 259 264 (57,173) 1,625 2.555 1.108 8,301 83 103.387 54.516 37.939 39,257 61,997 13,742 1.482 1.558 12.342 361 15.595 5.365 23 936 (11.099) 157.558 934,896 (897.041) {112,315) 83,088 -30-
NOThINGHAM AND NOTTINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Prior year: Movement in funds Balance at 1 Incomlng Resources April 2022 rèsources expended Transfers Balanc• al 31 March 2023 Communities of Identity Fund United Kingdom Resettlement Scheme Volunteer CordInatOr Fund Youth Project ESOL Specialist Advice Team Pamoja Women's Project Afghan Resetuement Servl Cllent Partldpatlon Chlldren and families Anti4estitution support Explore, Adapt, Renew Money Sorted Fund Employability Project Into the Mainstream Opportunity & Change Café Nariis Security Officer General Advi Services Grassroots project 20.130 93,448 310 2.388 1.296 10.073 418 1.051 297 3,935 1.763 924 14.010 184.736 35.774 29.253 13,278 68,864 3,400 109,834 11,224 33,107 71.512 40.738 19,438 41.130 47.939 22.378 22.522 (2.199) (161.536) (34.473) (30.533) (13,520) (69,037) (3,559) (108,849) (10,413) {28.741) (73,335) (40,104) {13,867) (40,463) (40,210) (24,002) (22,162) (17,013) (60,526) (2,399) {31.941) {25.g04) 93.448 1.611 1,109 (1.055) 11,967 21.866 259 (2,036) 1,108 8.301 60 1,558 (5.591 } (667) 4,613 1,624 12.342 361 17.013 14.592 299 81.529 2.100 15,595 136,052 832,766 (796,938) (14,323) 157.558 31
NorriNGHAM AND NOTTINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restrlcted funds (continued) Anti-Destitution Support The Anti-DestibJtion project supports failed asylum seekers with their immediate support. Direct help is given with a Foodbank. free meals in our Community Café and a monthly cash grant. Funding for the 2 staff who manage this project now comes from The Henry Smith Charity. who have given us a grant of £60k for the next 3 years. Funding for the direct support cornes from a number of small grants and one-off donations. Into The Mainstream This fund is provided by Nottingham City Council to (Ver the cost of the Project Coordinator, any additional staffing as well as the core costs associated with the delivery of the project. The project focuses on providing information, advice and practical assistance to help our Clients access mainstream health services. General Advice Services Funding for the General Advice team & interpreters Is mainly provided by Nottingham City Council through their Communities of Identity programme supplemented by extra funding from the Resettlement contract. The Council funding has been drastically cut in the last 2 years. so we hav8 extra funding from The National Lottery Fund from their Raising Horizons Programme. This programme wlll support a number of our projects including General Advice for 3 years from 1 February 2023. G8neral Advice is dependent upon a large number of volunteers to support our wide-ranglng adv1 servlce. Communitios of Identity Fund Thls fund Is provlded by Nottingham City Council and is admlnistered and allocated to other voluntary and charitable organisations to deliver actlvities and SeiceS that will help people from refugee and asylum seeker communltles to get the right support and advlce. provide appropriate skills and confidence-building activIe$, and 9nable them to become active citizens. Funding for thls programme finlshed on 31 March 2024 but Nottingham City Council have fundlng from an asylum dispersal grant to continue to support our General & Speclallst advice teams. Speclallst Advlce Team Independent Living Support Servlce funding is provided by Nottingham Clty Councll and supports the running of our Specialist Advice Team (SAT). This fundlng finished on 31 March 2024 but we have secured new funding from Notlingham City Council to support SAT for al least another 12 months. The SAT team provides complex casework support for cllents and we've recently been awarded a £45k grant from NCC to provlde additional support to refugees based in hotels and £1 Ok to provlde addltlonal support to LGBTQ cllents. Resettlement Project including United Kingdom & Afghan Resettlement Schemes & Employability Team Historically NNRF has provided support including employability training to refugees resettled in Nottinghamshire under the Vulnerable Persons Resetuement Scheme provided primarily to Syrian refugees. This scheme was replaced by the UK Resettlement Scheme in 2021 & in August 2021 a bespoke scheme was brought into operation for Afghan refugees. In Feb 2022 Nottingham City Council announced their intention to tender for a new 3-year contract to run support sep4ices for all resettlement schemes from 1 October 2022. NNRF were sucsSful in winning this tender. We receive a fixed amount of income annually for each refugee we support. To refiect the amount of support reqUId the income is spread over 3-5 years but the income received is front loaded in the first 2 years when most support is required. The contract has been prepared on the understanding that befvrfeen 45 & 75 refugees will be resettled each year but because of rent govemment initiatives to speed up the resettlement of mainly Afghan refugees in the community over 150 refugees were resettled in Nottinghamshire in the last year. We recruited an additional 3 Caseworkers to meet the increased workload. Volunteer Co-ordinator Fund Thls fund. funded through The National Lottery Raising Horizons programme, cover5 the cost of the Volunteer Co-ordinator who oversees the recruitrnent and supervision of our volunteers. We have over 260 volunteers that support most of our projects through their Invaluable contribution. From 1 February 2023 this project wlll be primarily funded by The National Lottery Fund through thelr Ralslng Horlzon Programme. -32-
NOTTINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restricted funds {continued) Pamoja Women's Group This group for refugee women was initially funded by a grant from the Tampon Tax Fund. The aim of the group is to encourage creativity, self-confidence & friendship by running a weekly skills based session. The group could not run during Covid but re started in January 2022. We have recently secured an Awards For All grant to ensure the Group can continue urrtil at least 30 September 2024. Cliont participation Funding for a Client Participation Worker originally came from a Postcode Lottery Grant re[Ved at the stsrt of Covid to develop our Community Café. We have widened the scope of the role to develop a Community hub at NNRF with the aim of reducing feelings of isolation. Frorn 1 February 2023 the Client Parlicipation Role has been funded by The National Lottery Fund through the Raising Horizons programme and is now a tull time role. We also received £10k from the English Sports Council to work in partnership with a local boxing club to enable young clients to aCsS their facilities. Youth Project Thls project alms to reduce social isolation by running weekly group sessions and regular trips and activities. Children in N8ed have funded the cost of a part time youth coordinator plus interpreter fees and some of the activity cost. We have also secured a number of small grants to fund a youth Caseworker to help our clients to navigate complex asylum system and to ensure they can access servlces to help them integrate into the UK. During 23124 we also ran a contract with Framework to support youth in the community however that contract finished In February 2024 when the Caseworker took over a new role & It was agreed not to recruit a replacement. Grassroots Project Our community garden which was created from an area of rough ground with the help of grants & donations. All money ralsed Is reinvested in the garden. The community garden Is malntained by staff & volunteers although the project team are worklng on a funding bid to fund a part time garden worker. Explore. Adapt, R•new This funding is provided by Refugee Action. This is designed to explore different ways of provldlng early intervention and advlce to avold cllents falling Into difficulty in future. This funding enables us to fund a full-time SAT Ctrordinator and a part time Ca88worker to support asylum seekers housed in local hotels. Engllsh for Speakers of Other Languagas { ESOL ) This fund is provided by Nottingham City Council to provide English language training to our clients. ESOL training is provided by our Language Justice team, who also provide training to our interpreters & volunteers. Café Nariis The Café re-opened in October 2022 employing 2 part time Café hosts funded by a private donation from the Gemini Trust. The Café aims to provide a safe & welcoming space for refugees & asylum seekers to meet and sociali5e. -33-
NOTTINGHAM AND NorriNGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restricted funds Icontinued) Projects that finIsh funding in 202W23 Money Sort•d Fund This fund was provided by the National Lottery Fund and the European Social Fund and overseen by the St Ann's Advice Group. The project helped people throughout Derbyshire and Nottinghamshire with money management and supported th8m to improve their financial well-being. The funding for thls programme was only commltted untll 31 March 2023 however because the Caseworker moved roles on 30th September 2022 it was agreed to temiinate the contract early on that date. Opportunities and Change Fund This fund was received through Framework to deliver a support programme for people with multiple and complex rbeeds throughout Derby, Derbyshire. Nottingham and Nottinghamshire. The aim was to create a tailored package of support that would assist with a range of needs including accommodation, mental healthcare and education. The funding for Ihis programme finished on 31 March 2023. Children & Families This fund was provided by BBC Children in Need and is used to provide holistic support to asylum seekers and refugee families with younger children. BBC Children In Need agreed 2-year funding for this proj8Ct in September 2021. As a result of proj8Ct savings the projectwas extended to 31 December 2023 but unfortunately when thls fundlng flnlshed we were unable to secure replament funding so the project was closed & the Project Caseworker was made redundant. -34-
WZS 7J
NOTTINGHAM AND NOThINGHAMSHIRE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Anatysis of net assets between funds Fund balances at 31 MarGh 2024 are represented by: Unre8trlcted funds Restri¢t•d funds Total Unrostrlcled funds 2023 R•stricted funds 2023 Total 2023 Group: Tangible assets 14,750 14,750 14.323 14.323 Current assetsl(liabilities) 273,244 83,088 356,332 192.593 157,557 350.150 287,994 83.088 371.082 206.916 157,557 364,473 Charlty: Tangible assets 14.750 14.750 14,323 14.323 Current assetsl(Ilabllitles) 242.088 83,088 325,176 159,920 157,557 317,4TI 256,838 83,088 339.926 174,243 157.557 331.800 20 3rd party funds During the year. Ihe charity handled 3rd party funds from the Nottingham City Council's Communities of Idenllty grant £62.043 (2023 - £78.051) was reiVed as the lead organisalion and passed on to other voluntary organisations under the programme. 21 Operating lease Commitments At the reportlng end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operatlng leases, whlch fall due as follows: 2024 2023 Within one y8ar Beeen two and five years In over flve years 5.993 7.539 3,922 2.941 13.532 6,863 Lease payments recognlsed as an expense totalled £7,733 (2023 - £35,514) during the year. 22 Ralatod party transactions During the year £29,448 (2023: £36,551) was paid out in grants to Belong Nottingham. The trustee Amdani Juma is an employee of Belong Nottingham. The trustee Peter Strauss currently hosts refvgees who are users of NNRF'S services. -36-
NorriNGHAM AND NOINGHAMSH1RE REFUGEE FORUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 23 Subsidiaries Details of the charity's subsidiaries at 31 March 2024 are as follows". Name of undertaklng Reglstered Naturè of busiMss office Class of share8 held % Hold Dlrect Voices in Refuge CIC England & The provlslon of Interpreting Subscriber (Company number 10517872) Wales services 100.00 The aggregat8 capitsl and reserves and the result for the year of subsidiaries was as follows: Name of undertaklng Profrtl(Lo8s) Capital and Reserves Voices in Refug8 CIC 4.552 31,156 Cash generaled from operatlons 2024 2023 Surplus for the year 6,609 14,441 Adjustments for: Investment income regnISed In statement of tlnanclal acllvltles Depreciation and impaimient of tangible fixed assets Taxation charged (8.039) 4,311 1.069 (2.788) 3,295 Movements In working capital: Increase In debtors Increasel(Decrease) In credltors (78,777) 77.355 (23.735) (5.049) Cash g•n•rated froml{absorbed by) *)peratlons 2.528 (13,835) -37-