SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP)
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2024
Registered Charity No. 1124034
Company Registration No. 06245117

SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP)
INDEX
AGE NUMBER
CONTENT
TRUSTEES ANNUAL REPORT
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
io
STATEMENT OF CASH FLOWS
NOTES TO THE ACCOUNTS

SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP}
Report of the trustees for the year ended 31, March 2024
The trustees present their annual directo rs, report and fi nancial statements of the charity for the
year ended 31, March 2024 which are also prepared to meet the requirements for a directors,
report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and the Accounting and Reporting by Charitles.. 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 1021 {effective I
January 2Q191.
Objectives and activities
The purp05e5 of the charity are:
l. To provide practica I support for migra nt a rrivals lin particula r, but not exclusively, asylum
seekers, and refugees).
2. To help in the promotion of integration.
3. To al leviate isolation.
4. To foster the development of community led well-beingi culture, mental and physical
i nitiatives wh ich will i mpact on the lives of arrivals.
5. TO encourage mlgra nts to partlclpate In volunteerlng actlvltles.
The main activities are a group work programme that currently includes English tutoring and
conversation, a Women's Group and a weekly Drop-ln and a befriending service including one-to-
one advocacy support to clients by providi ng direct advice and or sign-posting to speclallst agencles,
for example on housing.
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit
when reviewing the Charity's aims a nd objectives, in planning future activities, and setti ng the
po licie5 for the year.
The charity furthers its charitable purposes for the public benefit through providing advocacy and
support to asylum seel(ers, refugees and destitute asylum seekers. Clients are often single and alone,
withoutthe support of anyone from their own culture and often need help to understand the
systems and regulations that they encounter.
SWAP offers practical support and help to overcome many barriers and problems through
mentoring, training, volunteering opportunities and signposting to other help and support as
required.
During this financial year, the Wigan Borough hosted one of the highest number of asylum seekers of
a ny loca l a uthority in the U l<, with 1200 asylum seekers l ivi nE in dispersed accommodation Ihousesl
and up to 250 slngle men Ilvlng in two asylum contingency hotels. Wlgan also hosted people fleeing
the war in Ul<raine and people from Afyhanistan arriving on various resettlement scheme5. Demand
for ou r services was high, and utili5ing fundi ng from va rious sources enabled us to del iver a ra nge of
support services.
Our highly popular women's groups lone in Wigan, one in Leigh), led by volunteers and including
close worlc with other local voluntary organisations, these groups grew from an early cohort of
vulnerable women to a thriving space where many of the volunteers were themselves initial
referrals to the project. Befrienders attended the group, using it as a Space to be re-energised, and

SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP)
also to be paired with those who are needing support. The Family Inclusion worker continued to
work in close partnershi p with Startwell, Maternity services including both of the specialist
midwifery teams i n the borough, Sexual Health services, 'Family H u bs" Social Services, l i bra ries,
focd-banks and pantries, charity shops, offering specific advice and guidance to many of these
agencies and ensuringthat Asylum Seelcing families were able to access them without additional
ba rriers.
The increased numbers of asylum seekers living in the Borough necessitated a more coordinated and
strategic approach in delivering support, SWAP was a key contributor to a number of local authority
lead Strategic groups that focussed on 511PPOrting asylum seekers l ivi ng in the hotels and those
newly dispersed into asylum houses.
SWAP provlde5 5peclflc case worlc support on issues such as navigatlng the asylum process, accessing
health, finding school placements a nd referring to special 1st support agencies. An average of 90
asylum seekers and refugees per week attend our various 'hubs' for case work support, which
ncludes our o utreach hub in Leigh. Specific housi ng support is provided i n colla boration with the
local authorities Resettlement Team who operate out of our bases twice a week, Worl<ing with The
Trussell Trust and The Brick and other smaller organ15ations, we have made 110 food parcel referrals
Ifree food) and 150 food pantry referrals Isubsidised food). We provided 80 refurbished bikes
(Gearing Up Bikes) to newly arrived asylum seekers living in remote parts of the borough and gave
out 200 free SIM cards (donated by Tesco's) to provide free internet access,
A key cornerstone to our work was the delivery of 6 English classes, with an average attendance of
28, and delive red by a team of dedicated volu nteers a nd tutors. Im proving peoples English 5kills15
essentlal In he Iplng them contribute to soclety and become less reliant on servlces. Furthermore,
attending 3n English class is often the first point of contact, allowing us to get to know the service
U5er5, develop trust and in so doing encourage them to ask for Support on a range of issues.
Unfortunately, the anti-refugee movement gained a strong footing in Wigan, with numerous
campaigns and marches against the use of the asylum hotels. Various far right organisations jumped
on thls band wagon, Includlng Brltaln Flrst. Medla attention was hlgh, and Wlgzn was one of the
ma i n local ities featured on the nationa I news. Staff received training on how to dea I with Far Right
intervention {delivered by Hope Not Hate). Staff moral was further impacted by the tragic deaths of
2 asyl u m seeker5 (both suicidel a nd ongoi ng Se rious Case Reviews concerni ng serious i ncidents
(attempted murder, a community death and someone sufferin8 life ch2nging health conditions).
To 'lighten the mood, and provide some much valued social time for service users, volunteers and
the local community, we organised a number of awareness raising and community events.
Highlights include two trips to Chester Zoo whereby refugees from Ukraine spent time with refugees
from other parts of the world, Hate Crime Awareness week, where refugees tool< part in various
group worl< activities including a n exe rcise to focus on their perceptions of themselves and how they
feel other people perceive them, and, as usual, or extremely well attended Christmas Parties.
In April 2022 SWAP started to deliver a package of services funded through the National Lottery
Community Fund. A family Inclusion worl<er was recruited, who was able tc set up two support
groups for vulnerable asylum seeker and refugee women lone in Leigh, one in Wigan), and has
trained volunteers, including from the refugee community, to provide befriending support.
SWAP continued to support asylum seel(ers living in the asylum contingency hotel, securing over 40
bicycles, donating 24 la ptops, providing essential clothing and toiletries.

SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP)
As part of the Greater Manchester Step Change programme, SWAP delivered 3 hubs across the
Wigan Borough: an open drop-in for casework support very Monday at our base in Wigan, and
outreach hub in Leigh every Tuesday, and a 'Hou5ing Special, hub at our Wigan base. Our case
worl(er ta kes the lead role in organ ising and delivering these services, providing support and
i nforrnation, referra Is to food banks a nd clothing banks, securi ng donations of essentia l items a nd
organising social activities.
In May 2022, the NavigatingAsylum Partnership came to end. As part of the sustainability of the
project, a number of YouTube videos have been created, outlining the asylum process in multiple
languages, and together with a range of Open Source materials we hope we can continue to deliver
support in thi5 field.
English classes are a cornerstone of ourwork, and we deliver 6 classes per week. In May 2022,
Wigan started receiving refugees from Ukraine, and SWAP offered two dedicated English classes
every Friday. A5 people have settled into the Borough, we have amalgamated our English programme
and all our classes are open to everyone.
A review of our achlevements and performance
People participating in structured programmes gain improved understanding of loca I culture,
Systems, structures, their rights a nd responsibilities a nd improved social network with less feeling of
Isolation,
People attendi ng drop in sessions can be signp05ted to specla l 1st servlces galn better knowledge of
the services avalla ble and report im proved physical a nd mental hea Ith as a result.
Through advocacy and advice refugees are more likely to be housed rather than face destitution.
People accessing English language support services red uce isolatlon In the host com munlty and
improve their ability to find employment when permitted to do so.
Financial review
Details of the income and expenditure for the year are shown in the statement of financial actlvltles
on page 7. The chief source of income is currently grants from Refugee Action and Big Lottery Fund.
Investment powers and policy
Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be
spent in the short term so there are few funds for any longer term investment,
Resenies policy and going concern
The balance held in unrestricted reserves at 31" March 2024 was £58,640 of which £55,207
are free reserves, after allowing for funds tied up in tangible fixed assets.
The trustees aim to maintain free reserves in unrestricted funds at a level whlch equates to
a pproximate IV three months of un restricted cha ritable expenditure plus a reasona ble sum for
redundancy payments should staff have to be released in the event of a reduction in grant income
and activities. The trustees review the reserve policy annually consider that the current level wil I
provide sufficient funds to respond to applications for grants and ensure that support and
governance costs are covered.

SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP)
The Charity's main source of income is grants and donations. The Trustees consider that it IS
appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do
not include any adjustments that would be necessary if these sources of income should cease.
Risk management
We have developed policies and procedures to manage the risk within the organisation at all levels.
The risk manage ment po l icy has been developed to addres5 the variou5 rislcs facing the organisatlon
and these are reviewed on a regular basi5.
Plans for Future Perlods
SWAP successf u Ily secured a 3 yea r lottery grant that started in Aprl12022. Thls will al low us to
del iver specific support to women a nd families, i ncrease our English provision and recruit and train
volunteer case workers, Combined with funding to deliver the Step Change programme, the
Navigating Asylum Partnership and income from room hire the Trustees are confident SWAP will
have sufficient financial resources to deliver an effective programme of support.
Structure• governance and management
SWAP is a company limited by guarantee governed by Its Memorandum and Artlcles of Assoclation
dated 11 May 2007. It is registered as a charity with the Charity Commission and is constituted
under the sald Memorandum and Articles of Association.
Appointment of trustee5
As set out in the Articles of Association trustees are elected annually by the members of the
charitable company attending the Annual General meeting, with one third retiring annually.
Trustee inductlon and training
Prospective trustees meet the Chair who explains the work of SWAP and gives them information
from the Charlty Commlssion on the role of trustees (the Essential Trusteel, and a copy of the
Memorandum and Articles of Association of the company.
They are invited to attend a meeting of the board and are given current information about SWAP
Includingthe business plan to examine.
If they are willing to serve on the Board and the Board confirms theirappointment, their details are
then registered with Companie5 House and the Charity Commisslon by the secretary. All trustees are
required to sign a decla ration of interest form.
Organi5ation
The board of trustees administers the charity. The board normally meets quarterly, A Project Co-
ordinator is appointed by the trustees to manage the day-to-day operations of the charity.
Related parties and co-operation with other organlsations
None of our trLJStees receive remuneration or other benefit from their work with the charity. Any
connection between a trustee or senior manager with any service providers must be disclosed to the
full board of trustees in the same way as any other contractual relationshi p with 3 related party.
Reference and administrative information
Charity Name.. Support for Wigan Arriv31s Project {SWAPI

SUPPORT FOR WIGAN ARRIVALS PROJEcf (SWAP)
Charity Number.. 1124034
Company Registration Number: 06245117
Director5 and trustees
The directors of the cha ritable company (the cha rityl are its trustees for the pu rpose of cha rity law.
The trustees and officers serving during the year and since the year end were as follows:
Key management personnel: Trustee5 and Dlrectors
Stephen Atherton
Susan Janet Decamp
Christopher Smith
Je55ica Drew
(resigned September 20241
Chair
Rozhat15ka
Lynn Taylor
Gordon Ramsdale
Emma Atherton
Iresigned September 20231
Project Co-ordinator
Michael Taylor
Reglstered Office
Penson Street Community Centre
Penson Street
Wigan
WNI 2LP
Independent Examlners
Community Accountancy Service Limited
The Grange
Pilgrim Drive
Be5wick
Manchester
MII 3TQ
Bankers
The Co-operative Bank pl
PO Box 250
Delf House
Southwav
Skelmersdale
WN8 6WT

SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP)
Trustees responsibilities in relatlon to the financial statements
The charity trustees (who are also the directors of Support for Wigan Arriva15 Project for the
purposes of company lawl a re responsible for prepari ng a trustees, annua I report and fina ncia I
statements in accordance with applicable law and United l<ingdDm Accounting Standards Iunited
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 charitable company for
that period. In preparing the fina ncial statements, the trustees a re required to:
Select suitable accounting principles and then apply them consistently,.
Qbserve the method5 and principles i n the applicable Charitles SORP;
Make judgment5 and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statements;
Prepa re the financial statements on a going concern basls unless It Is appropriate to
presu me that the charity will continue in business.
The trustees are responsi ble for keeplng proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charlty and to enable them to ensure that the
flnanclal statements comply with the Companies Act 2006. They are a150 responsible for
safeguarding the assets of the charity and taking reasonable steps for the prevention and detection
of fra ud and other irregularities.
By order of the board of trustees
a Drew
Chair of Trustees
Date: 21" November 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUPPORT FOR
WIGAN ARRIVALS PROJECT (SWAP)
5t
I report on tlie accounts of the company for the period ended 31 March 2024, which are set
out onpages 8 to 18.
Respective responsibilities of trustces and examiner
The trustees (who are also the directors of the company for the puryoses of company law) are
responsible for the preparation of the accounts. The trustees consider that an audit is not
required foi tliig year under section 43 (2) of the Charities Act 1993 (the 1993 Act) and that an
independent exainination is needed. Tlie Ch￿ltY is required by company law to prepare accrued
accouiits and I am qualified to undertake the examination by being a qualified member of The
Association of Chartered Certified Accountants.
H.aviiig satisfied myself that the charity is not subject to audit under company law and is
eligible for independent examination, it is my responsibility to:
examine the accounts wider section 43 of the 1993 Act) '
to follow the procedures laid down in the general Directions given by the Charity
Cominission under section 43(7)(b) of the 1993 Act; and
to state whether particular matters have come to my attention,
Basis of independent examiner's report
My eX￿ninatiO1] was carried out in accordance with the general Directions giveii by tlie
Ch£ll'ity Con)mission. An examination includes a review of the accounting records kept by the
charity and a comparison of the accoiints presented with those records. It also in.cludes
consideration of any unusual iterns or disclosures in the accounts, and seeking explanations
from YOLI as trustees concenuiig any such niatters. The procedures undertakeii do ijot provide
all the evideiice that would be required in an audil and consequeiitly no opinion is given as to
wlietlier the accounts present a 'true and fair view, alld the report is limited to those niaiters set
oiil in the statement below.
Independent examiner s $tatement
Iii conneLtion with my eX￿]ilnation, no matter has come to my attention..
(l ) which gives me reasonable cause to believe that in &ny inaterial respect the requirements
to Iceep accounting records in accordance with section 3 86 of the Compaiiies Act 2006;
to prepare accounts whicli accord with the accounting records, comply with tlie
accounting i'equirements of the Companies Act 2006, . and
whicli are consistent with the methods and priiiciples of the Statement of
Reconllnended Practicc: Accounting and Reportiiig by Charities have noi been met, or
(2) to which, in my opi.nion, attention should be drawn in order to enable a proper
understanding olthe accounts to be rcach¢d.
AM Kinbi FCCA
Cornmunity Accountancy Service Ltd
The Grangc, Pl1￿￿M Drive
Beswick, Manchester, Ml13TQ
Date: 21 ' November 2024

SUPPORT FOR WIGAN ARRIVALS PROJECT
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 3
INCLUDING INCOME AND EXPENDITURE ACG
UNT
MARCH 202
Total Funds Total Fund8
Year Ended
31 March Yèar Ended 31
2024
March 2023
Unrg$trl¢tod Restrl¢t&d
Funds
Funds
Further D&tall$
Incomo Irom..
Donatlons and legacl88
Ch&rilgble Activities
Inv8slmenl Income
Totsl
121
141
1,001
7,623
1,001
133,290
1,917
142,160
125,667
8,624
125,667
134,291
144,077
Expgndttur& on..
Charllablo Aclivi118S
Total
151
12,109
12,109
122,363
122,363
134,472
134,472
119,188
119,188
Net Incomollexp8ndlturg1
13,4851
3,304
11811
24,889
Tr8n8fers between funds
Ngt movem8nl In funds
13,4851
3,304
11811
24,889
Rgconclllatlon of fundts
Total fund8 brought forward
Tolal fundB carrled forward
86,625
83,140
32,427
119,052
118,871
4,1e3
119,052
1131
The slal8menl ol linandal actlvllles Includes all gains and Ios896 reGognl8ed in thè yèar. All income and
gxpendlture derfve from continuing acllvlll8$.
Th8 note8 on pag&$ 11 to 18 form part of the88 accounts.

SUPPORT FOR WIGAM ARRIVALS PROJECT
BALANCE SHEET A
1 MARCH 2024
2024
2023
Notes
Flxed assets:
Tangible assels
Totsl flxed a558ls
191
3,433
3,433
758
758
Curr&nt assgts..
Debtors
Cash 8t Bank & in Hand
Tol81 current asset3
826
157,178
158,004
728
124.391
125,119
Credllors.. Amounts fBlling due wlthln one year
42,566
8,825
N61 currenl a$s8ls or1Sabllille8
115,438
118,294
Total 8&6els18ss currbnl Ilabllllles
118,871
.119,052
Total nel a88gt$ or IlabllttSè8
118.871
119,052
The funds of thfr charlty:
Restricted income funds
1131
35.731
32,427
Unrestrl¢ted Sncome funds
1131
83,140
66,625
Total charlty filnds
118.871
119,052
For the perlod In questlon the company was entltled to the exemption confefred by section 477
of the Companle5 Act 2006, and that no notice has been deposllèd under sectlon 476 in relation
to its accounts for the flnanclal year,. and the dlrector5 acknowledge their responsibllliles for.,
complylng wlth the requirements of the Companie5 Acl 20Q6 wlth respect to
accounting records and the preparation of accounts.
These accounts have been prepared In accordance wlth the provlslons applicable to
companles subject to the small companles, reglme.
Approved by the IrusleeB oft 21 sl Novemb8r 2024
Je88l¢a Drew
Chair of Tru8lee8
The noles on pages 1110 18 form p8rt of thes8 accDunl8.

SUPPORT FOR WIGAN ARRIVAL5 PROJEcr
10
statement of Cash Flows for tha yéar •ndlng 31 March 2024
Reconclliation of n¢t rnovement in funds to net cash flow from operatln8 actlvltles
Yaar Ended Y&ar Endèd
31 March
31 March
2024
2023
Net movement in funds
Add bac1< depreciation
Deduct investment income
Decreaselllncrea5el in dèbtors
Increaselldecreasel In creditors
11811
2.025
24,889
1,059
1981
35,741
745
3,488
Net cash used In operatln8 actlvities
37,487
30,161
Cash flow8 from Invo$lment a¢tlvltlg8'.
Interest
Purchase of fixed 88S818
14,7001
18981
Not ¢a8h provldgd by Investlng actlvltlol
14,7001
18981
In¢r885elldecre8sel in cash and cash equivalents durlng the year
32,787
2g,283
Cash and cash equival8nts brought forward
124,391
95,128
Ca¥h and cash 9qulvalen18 carrl$d forward
107,178
124,391

SUPPORT FOR INIIGAN ARRIVALS PROJECT
11
Not￿ lo tho account$ for the yogr ended 3191 March 2024
l. AccountSng pollcles
lal Basls of preparallon and assessment of golng concern
The accounts Ifinanclal statements) have been prepared underthe historical cost convention with items recognised it
cost or tran5actlon value unless otherwise stated In the relevant note5 to these accounts. The financlal statements
have been prepared in accordance with the Statement of Recommended Practice.. Accountlng and Reporting by Charltles
preparing their accounts in accordance with the Financlal RÈportinE Standard applicable in the UK and Republic of
Ireland IFRS 1021, effective Isi January 2019, and the Financlal Reportlng Standard appllcable In the Unlted l<ln£dom and
Republic of Ireland IFRS 1021 and the Charitle5 Act 2011.
The chèrlty constltutes a public beneflt entlty as deflned by FRS 102.
The trustees consider that there are no material uncertainties about the ch£rlty's ability to contlnue as a golng concern.
Ibl Fund8 6tru¢tura
Restricted funds are funds which are to be used In accordance with 5peclfSc re5trSctlon5 Imposed by the donor or
trust deed, There are 3 restricted funds.
Unrestricted income funds comprise those fund5 which th2 trustees are free to use for any purpose In furtherance of
the charltable objects. Unre5trlcted funds Include desl8nated funds where the tru51ee5, at their discretion, have
Created a fund lor a spe¢lfl¢ purpose.
Further details of each fund are dlsclosed Sn note 17.
Icl Income reco8nitlo
All income 15 recognlsed once the charlty has entltlement to the Income, It 15 probable that the Inrorne wlll be
received and the amount of income receivable can be measured reliably.
Donations are recognlsed when the charlty has been notlfled In wrltlng of both the amount and settlement date, In the
event that a dollation 15 subject to condition5 that require a level of perf¢rmance before the ¢h?rlly Is entitled to the
funds, the income Is deferred and not reco8nlsed untll elther those condltlons are fully met, or the fulfilrnent of those
condltlons Is wholly wlthin the control of the charlty and St is probable that those conditions wlll be fulfllled In the
reportln8 perlod.
Interest on funds held on deposlt Is Included when receivable and the amount can bè measured rellably by the charliy,.
thi5 15 normally upon notlfi¢4tlon of the Interest paid or payable by the bank. Dlvldends are reco8nlsed once the
dividend has been declared and notification has been received of the dividend due.
Idl Expendlture Recognltlon
Liabilities are reco8nSsed as expendltufft as soon as therels a legal or constructlve obllgatlon committSng the charlty to
that expendbture, it is probable that settlement will be rEquired and the amount of the obllgatlon Can be measured
All expÈndlturÉ Is accounted for on an accruals basls. All expenses Sncluding support costs and 8overnance cost5 are
allocated or apportioned Its the appllcable expendlture headlngs, For more Informatlon on th15 attributlon refer to note
Igl below.
lel Irre¢overable VAT
Irrecoverable VAT Is charged agalnst the empendlture headln6 for which it wa5 Sncurred.
Ifl Allocatlon of 5UPPOrt and govornance costs
Support C05t5 have been allocated between governan¢e costs and other support costs. Governanee Costs comprlse all
costs Involving the public actountability of the charity and its compllance wlth regulatlon and good practice. These
C05t5 include costs related to Independent examSnatlon and legal fee5 together with an apportionment of overhead
and support costs,
Governance cDsts and support costs relating to charitsble activities have been apport&oned based on type of expense.
The allocation of support and governance costs is analysed in nore 8.
Igl C05t5 of ralslng funds
The charity does not have any costs of rai5in8 funds
Ihl Charltable Actlvltles
Costs of charitable activltles include governance costs and an apportlonment of support costs as shown in nate 7.

SUPPORT FOR WIGAN ARRIVALS PROJE
12
Notes to the accounts for the year ended 31st March 2024
lil Tansible fixed assets and depreclatlon
All asset5 Costing more than £l,OQO are capltallsed and valued at historical cost. Depreciatlon 15 charged on the following
basls..
Furnlture and Office Equiprnent
20DA133'A on cost
Ill Reallsecl galns and10s$es
All 8alns and losses are taken to the Statement of FlnBnclal Actlvlties as they arlse. Realised gaills and losses on
Inve5tment5 are ealculaled as the difference between sales proceeds and thelr opening carryln8 value or their
purchase value If acqulred subsequent to the flrst day of the flnanclal year, Unreali5ed galn5 and losses are
calculated as the difference between the falr value at the year end ènd thelr varyin8 valuè, Rea115ed and unrealised
investment 83In5 3nd1055es are comblned In the Statement of Financial Activltles,
Ikl PenslDns
The charity currently administers contrlbutlons to an auto-enrolment penslon scheme on behalf of Indlvlduals.
The charity has no liabillty beyond paying thè deductions to the peTr5ions company.
111 Debtors
Trade and other debtor5 are recognlsed at the Settlement amount due after any trade discount offered. Prepayment5 are valued at
the amaunt prepaié net of any trade discounts due,
Im) Credltors and provlslons
Creditors and provlsion5 are recognised where the charlty has a present obllgatSon resultln8 from a post event that will probably
result in the transfer of fund5 to a thlrd party and the amount due to settle the obllgatlon can be measured or estlmated rèllably,
Credltors and provlsSon5 are normally recognlsed at their settlement amount after allowing for any trade d15counts due.
2. Rolotsd party tran8actlon8 and trust9￿. &xpen8è8 and remuneratlon
The trustees all glve freely their time and expertlse wlth¢ut any form of remuneratlon or other benefll In cash or kind
12023.. Értlll. Expenses paSd to the tru5tee5 in the year totalled £nil12023'. £nlll.
3, Donatlon8 and Lègaeles
Unrnstrlctsd
R•8trl¢tod
Totsl Fund8 Total Fund
Year Endod Ygar Endod Year Endad
31 March
31 March
31 March
2024
2024
2023
Year Endod 31
March 2024
Denallons
I,ooi
I,ooi
1,001
I,ooi
1,917
1,917
Prevlous reportin8 perlod
Unrggtrfoto
R96trSct•d Total Fund8
Year Ended Yoar Endèd
31 March
31 March
2023
2023
Year Endgd 31
March 2023
t)on8lions
1,917
1,917
1,917
1,917

SUPPORT FOR WIGAN ARRIVALS PROJE
13
Notes to the account5 forthe year ended 315t March 2024
4. Incomg from charltAblo actlvltl
Unrntstrlotéd
R&strlGtod
Total Funds Totsl Fund8
Ygar Endtsd Yèar End8d Year Ended
Y88r Endod 31 31 MarGh
31 March
31 March
March 2024
2024
2024
2023
Oftirs Rènt
Unreslricled granl&',
Asda
erlllsh Red Cross
Greater Manchester GMUC
Migrant Deslitullon Fund
Reslrlcled grants.,
Relug6e Action
WMBC
8lg Lollery Fund
6,363
6,363
8,615
300
1,020
1,020
1,000
80
240
240
80,488
1,000
64,179
125,667
60,488
1,000
64,179
133,290
67,693
1,000
63,472
142,160
7,623
Pr9vlous reporting perlod
Unrn•trlctgd
Rg¥trlct•d Total Fund$
Year Endad Yoar Endod
31 March
31 March
2023
2023
Y•ar Endgd 31
Mgr¢h 2023
OfflGe Rgnl
Unrestricted uranl6'.
Asda
Groaler Manc*esler GMUC
Migrant Oeslllulion Fund
Re81riGted grants..
efugee Aclion
WMBC
Blg Lottery Fund
8,615
8,e15
300
1,000
80
300
1,000
80
87,893
1,000
63,472
132,165
87,e93
1,000
63,472
142,160
9,995

SUPPQRT FOR WIGAN ARRFVAL5 PROJECT
14
Notes to the accounts for the year ended 31st March 2024
5. Expenditure
Year Ended Yèar Endod
31 March
31 March
2024
2023
Actlvlt166
Expendlluro on eharltable actlvltles..
Ernployment Cosis
Freelance Fees
Staff Tralnlng
Advertising
Travel Expgns88
Volunteer Expenses
Client Costs
Trlps & Acllvllle8
Bu8ine55 Rat99
Rent
Minor Equlpment
Fiepalrs and Maintenance
Sut)sctlplions
Bank Charges
99,025
2,805
99,025
2,805
99,121
105
32
1,785
687
6,081
1,838
110
2,340
1,785
887
6,081
1,838
110
2,340
2,644
2,951
108
630
3,555
250
3,476
329
1,950
2,951
108
630
3,555
2,195
172
1,164
Sundrl8S
Telephone ancl IT
Insuranc8
Governanc8 Costs
Posl, Prlnllng & Slationery
Depreciation
2,423
2,423
849
2,102
2,513
2,025
134,472
3,613
778
1,992
2,896
1,050
119,188
2,103
2,513
2,025
134,472
Restrlcted fund5
Unrestrlcted funds
122,363
12,109
134,472
119.188
119,188
6, Allocatlon of governance and support C05t5
The breakdown ol support C05t5 and how these were allocated between governance and other Support C05ts1s shown
below..
G•nernl Support
GO￿rnan¢$
930
Total 2024
Ba814 ol apportlonment
930 type gf expenBe
150 type of expense
35 type of &xpense
088 type of 6xpenBe
2,103
Accountgncy Fe86
Penallles
Professional Fees
Payroll Bureau Fe8S
150
35
988
1,173
930
Previous reporting perio
General Support
Governanco
930
Total 2023
BaB18 of apportlonment
93D type of expens&
198 lypè of èxpense
864 lype of expense
1,992
Accountaiicy Fees
Professional Fae$
Payroll Bureau Fee5
198
864
1,062
930

SUPPORT FOR WIGAN ARRIVALS PROJE
15
Not&$ to the accounts for the year ended 31st Marrh 2024
7. Analysls of staff costs
Year Endgd Year Ended
31 Mgr¢h
31 March
2024
2023
Wages and Salarle5
Soclel Security Costs
Pension Costs
94,394
2,836
1,795
99,025
94,411
2,793
1,917
99,121
Charflable act]vilie8
Support costs
99,025
99,121
99,025
99,121
The avorgge nLJmbor ol omployees during the year w88 4 Iprevlous year.. 41.
The charlly conslders its key managem&ni personnel CDmpri8es the Iruslees and Project Co-ordlnator. The total
employment beneflts, Includins employer Nl and pensbon contributions of the key rnanasement personnel were £44,885
Iprevlous year.. £38,082 Ilndudlng employer pension ¢Dnlrlbullonsll. No 6mployee ha$ b8n8flls In exces$ of £80,000
(previous ygar.. none).
8. Indep•nd•nt Exhmlngr Foes
Y8ar End9d Y•ar End•d
31 March
31 March
2024
2023
Indèpendent examlnatloll f888
930
930
930
930
9. Tanglble Flxod A88•ts
Fumltur• &
Offlco
qulpmènt
Total
Cost
Al 1 Aprll 2023
Additioiis
Al 31 M8rch 2024
7,629
4,700
12,329
7,629
4,700
12,329
Depre¢latlon
At 1 Aprll 2023
charge lor Year
At 31 March 2024
6,871
2,025
8,896
6,871
2,025
8,896
NET BOOK VALUE
At 31 March 2024
Al 31 M&rch 2023
3,433
758
3,433
758

SUPPORT FOR WIGAN ARRIVALS PROJE
16
Noies to the accounts for tho year ended 31st Maich 2DZ4
10. Analy51s of debtors
2024
2023
Debtors
Prepayments
574
252
826
574
154
728
Debtor5 and prepayments related to restricted funds £nil12023'. £nill and unrestrlrted funds £82612023,, £7281,
11. Credltors., amounts fallln8 due wlthln one year
2024
2023
Credllors
Qverspenl Cash
Short-lerm compensated Bbsenc85 (holiday payl
Deferred Incomb
Other Gredllors and aGcrual$
Taxation and soclal securlly costs
856
41
388
38,813
1,249
2,007
42,566
2,985
1,367
2,105
e,825
12. Doferred Incomg
Deferred incDme comprfses GranlB recelved In advanc8.
8alancg as al 1 Aprfl 2023
Amount released to Income earned from charitable acllvltl85
Amount d8f8rred In year
Balance 4131 March 2024
2,98S
12,9(351
38,613
38,613
13. Anqlyg1¥ of ¢hgrllab19 fund$
Analys18 ol movgmgnts In unre¥trl¢tod lundB
8alan¢è at I
Aprll 2023
Incomlng
R680urco8
Ro8ourcoo
Expond•d
Balan¢8 at 31
March 2024
Tran8f&rB
G8nèral Fun
Designatèd Fund
62,125
24,500
86,625
8,624
112,1091
58,640
24,500
83,140
8,624
112,1091
Previou8 reporting perfod
Balance at I
Aprll 2022
Incomlng
R98ourco•
Ro•oure
Expendg
Balance at 31
March 2023
Trall6fgr
Ganèral Fund
D981gnaled Fund
51,713
23,000
74,713
11,912
11,5001
1,500
62.125
24,500
86.625
11,912
Namè of unrèjtrlctod lund..
General Fund
Designaled Fund
D•scrlptlon. nJtur• and purpo90 of Ihe fund
Thè'free reseNOS after ollowing for all deslunaled funds
For redundancy and closure costs

SUPPORT FOR WIGAN ARRIVALS PROJE
17
Notes to tha accounts tor the y•ar ondod 318t March 2024
13. Analyylg of ¢horltable funds
Analys16 of movements In T98trlct8d fur]d5
Balance at 1
Aprll 2023
Incomlng
RèBOUrtes
èsourc•8
EX￿nded
Balancg gt 31
March 2024
Transler6
Big Lollery Fund
VVMBC
Relugo& Acllon
32,427
64,179
1,000
60,488
125,6e7
164,1791
32,427
1.000
2,304
35,731
158,1841
1122,3631
22,427
Prevlou5 reporting perlod
Balance at 1
Aprll 2022
Incomlng
R&8ource8
R￿Qur¢￿¥
Exponded
Balance gt 31
March 2023
Transfgr8
Blg Lollery Fund
WMBC
R8luge6 Acllon
Refugee Action (National Lolleryi
63,472
1,000
67,693
131,0451
12,9501
167,6931
17,5001
1119,1881
32.427
1,950
17,500
19,450
132,185
32,427
Namo of reBtrlctvd fund,,
Blg Lottery Fund
WM8C
Refu8ee Acllcn
D•8crlptlon, naturè and purpoBg ol thè fund
For coro costs,
For Irainlng and awareness rAIBlng 8eg8lon8.
To Mglp racenlly arrivad asylum 8eeker5 und8rstand the ansylum process.

SUPPORT FOR WIGAN ARRIVALS PROJEcr
18
Note5 to the accounts for thè yéar ended aist March 2024
14. Analysls of nfrt assets between fund8
Unr•strict&d
fund8
Dèslgnatsd
lund8
R98trlGled
funds
Total 2024
Tangible fix8d ass&ls
Cash al bank and In hand
OtheT nel Gurrenl assetsllllablllllgs)
Totsl
3.433
96,947
141,7401
58,640
3,433
157,178
141,7401
118,871
24,500
35,731
24,500
35,731
Previous r8POrting perfod
Unrestrlct•d
lundg
Dgslgnatsd
funds
Ro¥trl¢tfrd
fund8
Total 2023
Tangible fixad assets
Cash al t>ank and In hond
Other nel ourr8nt assètsll15abllitlesl
Totsl
758
67,464
16,0971
62,125
758
124,3S1
16,097
119,052
24,500
32,427
24,500
32,427
16, Flnat)clal In5trument5
The charlly only ha5 financi81 assets 8nd 118billtlas of a klnd that qualify as baslc fin4nci81 instruments. Baslc flnancidl
inslrurnenls arg Inlllally recogn188d on a Iransacuon volue and 5ubsequentW measured at thelr 88ttlemenl value with the
exceplSon ol bank loans whlch 9re subsequ8ntly measured al an arnorttsed cost Using th8 èffacllvg Inlorasl method.
17. Opèratlng Lea$88
2024
ZOZ3
Not later than one year
Later than one year and not later than five years
1,104
1,196
2,300
734
184
918