SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Registered Charity No. 1124034 Company Registration No. 06245117
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) INDEX PAGE NUMBER NTENT TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES io BALANCE SHEET li STATEMENT OF CASH FLOWS 12-19 NOTES TO THE ACCOUNTS
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) st Report of the trustees for the year ended 31 March 2025 The trustees present their annual directors, report and financial statements of the charity for the st year ended 31 March 2025 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 Companie5 Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities., Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland l FRS 1021 (effective I January 2019). Objectives and activities and review of achlevements and performance The trustees confirm that they have referred to the charity commission's guidance on public benefit when reviewing the charities aims and objectives. In planning future activities and setting the policies for the year. The charity furthers its charitable purposes for the public benefit by providing advocacy and support to asylum seekers and refugees and destitute asylum seekers. Clients are often single and alone, without the support of anyone from their own culture and need help to understand the systems and regulations that they often encounter. The main activitie5 of the charity are a structured programme of English classes, a Vulnerable Women's Support Group, a weekly Drop-ln, outreach servlces, befriending and orientation, advocacy and case work, information on the asylum process and sign posting to specialist agencies. During this financial reporting period, the Wigan Borough hosted 1235 asylum seekers living in dispersed accommodation (houses), one of the highest numbers of any local authority in the UK, Of these houses, just over a half of them housed families, women and children, whilst the remaining where houses of multiple occupancy for male asylum seekers. Based on nationally available data, just over one third would have arrived illegally on a small boat crossing the English Channel. Demand for our services was high, and funding from a variety of grants enabled us to deliver a range of support services. SWAP continued to run a weekly women'5 group at our Wigan base, led by volunteers and including close work with other local voluntary organisations or projects. This group now runs almost entirely independently of the family inclusion worker due to the number of service users who have now become volunteers, and the projects run in collaboration with other organisations. Befrienders continue to attend the group as a Space to be re-energised, and also to be paired with those who are needing suppoit. Newly referred women continue to enter this group following referrals from partner agencies or via Casework. The Family Inclusion worker was closely involved with the launch of the new model of work with vulnerable families in the borough -'Family Hubs,, established improved referral pathways, and ensured that the Asylum Seeking and Refugee cohort, with their additional vulnerabilities and limitations, are alway5 considered when new services are launched. One adjustment to the model operated by the Local Authority is now that families do not have to be "registered to access groups,
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) which has removed a barrier, as has an increased number of groups which are just'drop-in, and that ou r families find it easier to access than those 'courses' which require good English, fast fingers and sharp elbows to get booked on to. The Family Inclusion worker has also worked closely with the recently established specialist midwifery teams who support families with English as an additional language or those with high levels of vulnerability. This has led to these families having h igher levels of engagement with both statutory and third sector support- because they are le55 likely to fall through the cracks of each assuming the other has made relevant referrals, and the trust established by SWAP for many years can be conferred to partner agencies when we encourage our families to take up offers of support. An artist commissioned by Open Eye Gallery in Liverpool whose expertise is in collaborative community photography projects, worked with some of the women from SWAP. Results of the project included- work experience and now professional assignments for a woman who had been a photo journalist in her home country- she was able to do work within the project while seeking Asylum and have opportunitie5 lined up for her when she was granted Refugee status,. shared skills of photography, embroidery, cooking and interpreting which were used, grown and celebrated throughout the project; accessing and exhibiting in a mainstream gallery space and in public Spaces within the borough and beyond, women and children contributing to and engaging with the arts and how it can celebrate their story; an exquisite banner which celebrates story, journey, skill and resllience In their storles. Case work support was provided on issues such as navigating the asylum process, accessing health, finding school placements and referring to specialist support agencies. An average of 95 asylum seekers and refugees per week attend our various 'hubs' for case work support, which included our outreach hubs in Leigh and Ashton. Specific housing support is provided in collaboration with the local authorities Resettlement Team who operated out of our bases twice a week. Specific areas of support included,. Health GP registrations (including referral to HOISI Appointments {GP, hospital etc) Assisting with he My GP app, Completing HCI forms Special conditions {accessing stoma bags, insulin, prescriptions) Asylum Support Liaising with Migrant Help (not receiving Aspen card, changing addresses having moved to the Borough,) Helping access lawyers Direct link with Serco for emergency issues leg leaving hospital and requiring medical aids in Serco property) scanning documents to lawyers Linking with Asylum Crisis Team at Refugee Action Referrals to Revive and GMIAU (appeals, immigration advice) Navigating the Asylum System - helping service users understand the asylum process through providing information
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) Refugee Support Destitution support, including accessing Migrant Destitution Funds for fully refused and destitute asylum seekers Referrals to Revive for Family Re-union, travel documents etc. On-line bank account registration Driving licence applications Educatlon EMTAS referrals, especially for families who have arrived through Family Re-union School bus passes Sign-posting to college Essential Items Sim cards, bikes, clothing, food banks, food pantries Penaltie5 and flnes Appealing for NHS costs, train ticking fines, smoking, dropping litter Working with The Trussell Trust and The Brick and other smaller organisations, we have made 105 food parcel referrals (free food) and 150 food pantry referrals (subsidised foodl. We provided 70 refurbished bikes (Gearing Up Bikes) to newly arrived asylum seekers living in remote parts of the borough, allowing them to participate in both our English classes and access a range of other essential services. We gave out 80 free SIM cards (donated by Tesco's} to provide time limited free internet access, whilst a local charity called 'Sport Re-Booted' generously donated 20 pairs of tralners. A key cornerstone to our work was the delivery of 6 English classes, with an average attendance of 28, and delivered by a team of dedicated volunteers and tutors. Improving peoples English skills is e55ential in helping them contribute to society and become less reliant on services. Furthermore, attending an English class is often the first point of contact, allowing us to get to know the service users, develop trust and in so doing encourage them to ask for support on a range of issues. Unfortunately, one of the key moments of this reporting period was the aftermath of the Southport riots, where SWAP was targeted as a venue for an anti-migrant demonstration. Following advice from the police, we c105ed for 2 days. We also suffered a small number of ither racists incidents, including finding a bag of pork hung on our entrance gate. Our clients also reported an Increase in racism. Our colleagues in Community Safety informed us that of the people arrested during the Southport riots, more rioters where arrested co ming form Wigan than any other local authority area. The narrative being played out on Social Media is extremely anti-migrant, and this sentiment appears to be growing in the local community. All of the took its toll on staff, We all live locally, and knowing that a huge and growing number of people disagree strongly with what we do and, quite frankly, hate our Service users, impacts on our health and well-being. Fortunately, the board of trustees are fully aware of this and put measure5 in place to monitor our health and well being and offer whatever support we feel that we need.
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP} Given the hostile and toxic environment within which we operate, SWAP had a crucial and fundamental role to play, that of a 'Safe Haven,. All bar one of English Classes are run by local volunteers. The nature of teaching people, positive interaction and helping them with their problems counteracts the negative and hostile situation our clients in which our clients feel they live. We acted as a tonic, demonstrating by our actions that the UK is a safe place, with many residents willing to help and assist those in greater need. Our building is physically very welcoming, with art work depicting various cultures and ethnicities and clear messages that we are Pro Refugee. The large numbers that we work with highlights this point, providing a safe place for people experiencing similar problems which helps create a sense of solidarity. It makes them feel that they are not on their own and that people are here to help. This was fundamental in ensuring people settled into the UK, Flnancial review Details of the income and expenditure for the year are shown in the statement of financial activities on page 7. The chief source of income is currently grants from Refugee Action and Big Lottery Fund. Investment powers and pollcv 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-terrn investment. Reserves policy and going concern The balance held in unrestricted reserves at 31, March 2025 was £31,034 of which £29,468 a re free reserves, after allowing for funds tied up in tangible fixed assets. The trustees alm to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure plus a reasonable 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 will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The Charity's main source of income is grants and donations. The Trustees consider that it is approprlate 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 management policy has been developed to address the various risks facing the organisation and these are reviewed on a regular basis. Plan5 for Future Periods SWAP successfully secured a 3 year lottery grant that started in April 2022. This will allow us to deliver specific support to women and families, increase 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.
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) Structure, governance and management SWAP is a company limited by guarantee governed by its Memorandurn and Articles of Association Ih dated 11 May 2007. It is registered as a charity with the Charity Commisslon and is constituted under the said Memorandum and Articles of Association. Appolntment of trustees 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 Induction and training Prospective trustees meet the Chair who explains the work of SWAP and gives them information from the Charity Commission on the role of trustees (the Essential Trustee), 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 including the business plan to examine. If they are willing to serve on the Board and the Board confirms their appointment, their details are then registered with Companies House and the Charity Commission by the secretary. All trustees are required to sign a declaration of interest form. Organlsatlon 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-operatlon wlth other organisatlons None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service provlders must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Reference and admlnistrative Informatlon Charity Name: Support for Wigan Arrivals Project (SWAP) Charity Number: 1124034 Company Registration Number: 06245117 Dlrectors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows.. Key management personnel: Trustees and Dlrectors Stephen Atherton Susan Janet Decamp Christopher Smith Jessica Drew Roihat Iska n Lynn Taylor Emma Atherton {resigned September 20241 Chair {resigned December 20241
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) 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 Beswick Manchester MII 3TQ Bankers The Co-operative Bank plc PO Box 250 Delf House Southway Skelmer5dale WN8 6WT
SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) Trustees responslblllties in relation to the financial statements The charity trustees {who are also the directors of Support for Wigan Arrivals Project for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi}. Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affair5 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 financial statements, the trustees are required to.. Select suitable accounting principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgments 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; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeplng proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the flnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of f raud and other irregularities. By order of the board of trustees Jessica Drew Chair of Trustees th Date: 4 December 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUPPORT FOR WIGAN ARRIVALS PROJECT (SWAP) st I report on the accouiits of the company for the period ended 31 March 2025, whicli are set out on pages 9 to 19. Respective responsibilities of trustees and examiner The ts'ustees (who are also the directors of the company for the pui'poses of company law) are responsible foi. the preparation of the accounts. The trustees consider that an audit is not i'equired foi. this yeai. under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an indcpcndcnt examination is needed. The charity is requiL"cd by company law to prep accrucd accounts and l am qualified to undertake the exaniination by being a qualified membei. of The Association of Chartered Ceitified Accountanls. Having satisfied inyself that the charity is not subject to audit undei. company law and is eligible for independent examination, it is my responsibility to: exaniine the accounts under section 43 of the 1993 Act) to follow the procedures laid down in the general Directions given by the Chai'ity Commission under section 43{7)(b) of the 1993 Act. and to state whether particular matlers have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the genei'al Directions given by tl)e Charity Conimission. An examination includes a review of the accounting i'ecords kept by the chai'ity and a comparison of the accounts preseiited with those recoi'ds. It also includes ¢onsideration of any unusual items or disclosures in the accounts, and seeking explanations fLDm you as ti'ustees concerning any such niatters. The pi'ocedures undeilaken do not provide all the evidence that would be required in an audit and consequently no opinion is giveii as to whether the accounts pi'esent a 'true and fair view. and the repoit is liinited to those mattel's set out in the statement below. Independent examiner's statement In connectioii with iiiy examination, no matter h&s come to my attention: ( l ) which gives nie i'easonable cause to believe that in any material respect the iequiremenls to keep accounting recoi'ds in accoi"dance with section 386 of the Companies Act 2006. and to pi'epare accounts which accord with the accounting records, coinply with the accounting requirements of the Companies Act 2006, ' and which are consistent with the methods and principles of die Statement of Recommended Practice: Accounting and Repoiting by Charities have not been met. or {2) to which, in my opinion, attention should be drawn in oi'dei. to eiiable a pi'opei uiideistaiidin8 of the accouiits to be l'eached. James Hilton Jones Hilton Jones Va Community Accountaiicy Service Hollinwood Busiiiess Cents"e, Albert Street, Oldham OL8 3QL Dat¢: 4 ' D¢c¢inbci 2025
SUPPORY FOR WIGAN ARRIVALS PROJE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 INCLUDING INCOME AND EXPENDITURE ACCOUNT Total Funds Total Funtls Year Ended 31 March Y•8r Ended 31 2025 March 2024 Unreslrlcted Restrbet*d Fund5 Funds Further Dotalls Income from: Donallons and lega¢les Charilable Aclivilles Inveslmenl Income Total 131 141 1.245 5,041 1,245 155,231 1.001 133,290 150.190 6.286 150,190 156,476 134,291 Expendlture on.. Charllable Aclivlllgs Total (51 157,014 157,014 157,014 157.014 134,472 134,472 N•t In¢omtlltxpendltur¢l 6,286 16,8241 15381 11811 Transfers boiween lunds (131 N•t movem•nt In funds 6,286 16,8241 15381 11811 Ro¢on¢lllatlon ol lund$ Total funds brought forward Total fvnd8 carrl•d lorward {131 (131 83,140 89.426 35,731 28,907 118,871 118,333 119.OS2 IIS,871 The 618lemenl ol financl81 9d1vi•S Indudes all galns and loss•s r8cognl8ed In Ihe year. Afi Income and expendilurè dèrive from CntInUIng acliwlle5. Thè I$ on paoes 12 to 19 fomi parl oflhe88 acetsJnl#.
SUPPORT FOR WIGAN ARRIVALS PROJEcr 10 BALANCE SHEET AS AT 31 MARCH 2025 2026 2024 Noies Flxed assets: Tangible assets Total fLxed assets 19} 1,566 1.566 3.433 3.433 Cuirent assets: Debtors Cash al Bank & in Hand folal current assèts 1101 258 120.769 121.027 826 157.178 158.004 Llabilllle¥: Cr8dilors: Amounts lalllng due within one year {11) 4.260 42.566 N81 curreTrt asse15 or Ilabllilles 116.767 115.438 Total assets le88 current IlaNIll$ 118.333 118.871 Total ntrt 4889ts or118bllllles 118.333 118.871 The funds ol th• charlly.. Restrlcted Income funds 1131 28.907 35,731 Unre5trlcted income funds (131 89.428 83,140 Total charlty lund5 118.333 118,871 For the perlod In question the Companywas entliled to the exemption conferred by se¢tlon 477 of the Companles Att 2006. and that no notlce has been dep051ted under se¢tlon 476 In relallon to Its accounts for the financlJl year.. and the dlrectors acknowledge their responsibllitles for.. . complylng with the requlrements ol the Companles Act 2W6 wllh respect to accounting records and the preporatlDn of accounts. These accounts have been prepared In accordance with the provlslons appll¢able to companies sublecl lo the Small companie5. re8ime. Approved by Ihe Iru8tee8 tjn 4th December 2025 Jessko Dr Chair ol Trusteès Tho noles on p89è8 12 10 19 form part of Ihosfj ants.
SUPPORT FOR WIGAN ARRNALS PROJECT Statement of Ca$h Flow5 for the year ending 31 Mareh 2025 Reconclllatlon of net movement In funds lo net ¢ash Ilow from operating activitie5 Y•ar Ended Year Endfyd 31 March 31 March 202S 2024 Net movernent in funds Add back depreciation Deduct Investment lft¢ome Decreasellincreasel in debtors Increa5elldecreasel In credltors 15381 1.867 2,025 568 {38,306) 198) 35.741 Net cash used In operatln8 actl¥ltles 136,409) 37.487 Cash flows Irom Investment aellvltle8: Inl•resl Pur¢ha8e Df fixed assels 14.7001 Net ea8h provlded by Investlng aclSvltle¥ 14.7001 Inereaselldecreas81 In cash and cash equivalents durfng the year 136.4091 32,787 Cash and cash equlvalenls trfought lorwaNJ 157.178 124,391 C•8h and cash •qulv•l•nl• ¢&rrl•d forward 120.769 1S7,178
SUPPORT FOR WIGAN ARRIVALS PROJEC[ 12 Notes to the a¢¢ounts the ar ended 31sl March 2025 l. Actountlng policie5 lal Basls of preparatlon and assessment of Eoln8 concern The accounts Ifinancial statementsl have been prepared under the historital cost convention with items recognlsed at cost or transactlon value unless oiherwi5e stated in the relevant noles to these accounts. The flnancial staternents have been prepared in actordance with the Statement of RecornmeTrded Practice: Accounting and Reporting by Chailtles preparing ihelr accounts in accordance with the Financial Reportlngstandaid applicable In the UK and Republic of Ireland IFRS 1021, Èffecrlve 1st January 2019. and the Financial Roporting standard applicable in the Unlted Kingdom and Republlc of lieland IFRS 1021 and the Charities Act 2011. The charity collstltutes a publlc benefit entity as defined by FRS 102. The tiustees consider that there are no materlal nrtaIntleS about the charity's abllhy ro tontlnue a5 a going toncern. Ibl Fund$ structure Restrlcted funds are funds which are to be used in accordan with speclfic restrictions imposed by the donor or trust deed. There are 4 restricted funds. Unfestricted Income funds cornprise those funds whlch the trustees are free to Use for any purpose in furtherance of the charltable objects. Unrestlicied funds Include desl8nated funds where the trustees. at thelr discretion, have created a Fund for a specific purpose. Further details of each tund are dlsciosed In note 17. {cl Income recoBnltlon All income Is recognised once the charity has enlltlement to the Income, it is probable that the income wlll be received and the arnount ol Income receivable can be measured reliablv. Donatlons are recognlsed when the charity has been notifled In wrlting of both the 3moLM)t and settlernent date. In the event ihal a donation is subject to conditions thai requ5re a level ol performance before the charliy Is enlltled to the funds, the Intome Is deferled and not recognlsed unill either those condltlons are tllY rnet, of the fulfllment of those condlllons Is wholly wlthln the control of the charity and111s probable that ihose condition5 wlll be fulfllled In the reportlng perlod. Interest on funds held on deposlt Is Included when re¢elvable and the amount can be measured rellably by the charlly,. th15 15 normally upon Trotific31ion of the Interest pald or payable by the bank. Di¥idends are recognised once the dlvldend has been declared and notlficatlon has been recelved of ihe dlvidend due. Idl Empendlture Ilecosnltlon LiabllSt1¢5 are recognised as expendf(vre as soort as there Is a legal or consiructlve obllBation commltilng the charity to that expendllure. It Is probable that 5eiilement wlll be requlied and the amount of thè oblitIon be measured rellably. All expendllure is accounted for on an xcruals ba51s. All expenses Includlng support costs and 8overnance costs are allocated or apportloned to the appllcable expendlture headings. For more Information on thls attrlbution refer to note 181 below. le) Irrecoverable VAT Irrecoverable VAT is charged agalnst the expendlture headln8 forwhich It was Incurred. lfj Allocatlon of support and Bovernan¢e costs Support costs have been allocated between governance cos15 and other support costs. Governance costs comprlse all costs Involving the publlc accountsbility of the charity and Its compliance wlth regulation and gocKI pra¢tlce. These Cosls Include costs related lo Independent emamlnatlon and legal fees 108ether wlth an apportionment of overhead and support ¢0Sts. Governance costs and support eosts relatlng to ¢harltable activities have been apportioned b)sed on type of expense. The allotIOn of support and governance costs Is aTralysed In note 8. 18) Qists of ralsln8 funds The charlty doe5 not have any costs of ralslng fund5 Ihl Char5table Actlvltles Costs of charitable activities Include goverrtan costs and an apportlonmeDt of support tosts as shown in note 7.
SUPPORT FOR WIGAN ARRIVALS PROJECT 13 Notes lo the accounts for the year ended 3tst March 2025 111 Tan8lble flxed assets and depreclatlon All assets costlllg more than £l.(XJO afe capltali5ed and vJlued at historical cost. Depreciation is charged on the followlnE basis.. Furnlture and office Equipment 20%133% on cost til Rea115ed galn5 and1055es All galns and losses are taken to the Statement of Fknancial ActlMtle5 as they arise. Realised 8alns and losses on Investments are calculated as the diflerence bwween sales proceeds and thelr openlng carryin8 value or thelr purchase value11 acqulred subsequent to the first day of the financial year. Unreali5ed gains and losses are calculated 35 the dlflerence between the fair value at the year end and thelr varying value. Reallsed and unrealised investment gains and losses are combined in the Statement of Financial Activitie5. Ikl Penslon5 The charity Currently administers cofitrlbutions to an aulO-enrolmÈnt pÈnslon scheme on behalf of Individu•ls. The charity has no Ilabillty beyond payin8 the ded(lOnS to the penslons company. 111 Debtor5 Trade and other debtors ale reco8nlsed at ihe settlement amount due after any Irade dlscount offereil. Prepayments are valued at the amount prepaid net of any trade discounts due. Im) Credltor5 and provSslons CreiJltor5 and PTOV15ions are recoBnlsed where the charity has a presenl obllgalion re5ultin8 from a past event that will PTobably result in the transfer of funds to a thlrd party and the amount due tts sèttle the obligatlon can be measured QT estimated relloblv. Credltors and pyovlslons are norrnally reco8nlsod at theii settEement amount after allowlng fof any trade dlscounts due. 2. Related party tranBaCtlon8 and tru8l•es' expen$•8 ond romunoratlon The trustets all glve Ireely their time and expertise without any form of femuneratlon or other benefit in cash or klnd 12024: £nlll. Expenses paid lo the Irustees In the yeai ioialled £nil12024: £nlll. 3. Donotlons and Leu•¢l•• Unr••trl¢ted Reslrlcled Total Funds Total Fun Y•or Ended Year Endod Y••r Ended 31 March 31 March 31 March 2026 2025 2024 Y••r End•d 31 M8rch 2026 Don81ion8 1,24S 1,245 1,245 1,245 1.001 Previous reportln8 peTlod Unr•strl¢t•d Re¥trlcted Total Fund• Y¢•r Endtd Yèar Ended 31 mOh 31 March 2024 2024 Year End*d 31 Mar¢h 2024 Donation5 I,ooi I,ooi 1.001 i.ooi
SUPPORT FOR WIGAN ARRIVA PROJEcr 14 Note5 to theattounts forthe yearded 315t March 2025 4. Income from chorltable acllvitlè8 Unr•strl¢ted R8strlcted Total Fund$ Total Funds Year Ended Year Ended Year EndÈd 31 March 31 M8rch 31 Mar¢h 2025 2026 2024 Year Endèd 31 1gr¢h 202S Office Rent Unre51ricted grants.. Br4tlsh Rod Cross Migrant Deslilulion Fund Reslrfclod grants.. Clvic Power Fund Reluoee Action MBC Blg Lottery Fund 2,501 2.501 6,363 2,300 240 2.300 240 1,020 240 1.000 45.152 38,613 65,425 150.190 1.000 45.152 38,613 65.425 155,231 60,488 1,000 64,179 133,290 5.041 Pr•vlous reportlng peilod Unrestflcted Restrlcted Total Fund8 Year Ended Yoar Ended 31 M*r¢h 31 March 2024 2024 Y•ar Ended 31 Narch 2024 Offlca Rent Unreslrl¢led grants.. BrStlsh Red Cross MlgroTh1 Desllluuon Fund R¢strlcted granl8'. R8fugee Action WMBC Blg Loll8ry Fund 6,363 6,383 1,020 240 1.020 240 60.488 1.000 84,179 125,667 60,488 1.000 84,179 133,2Y) 7.623
SUPPORT FOR WIGAN ARRIVALS PROJE Notes to the accounts for theyear ended 3tst March 2025 5. Eipendlture Year Endèd Year Endfyd 31 March 31 March 2025 2024 AclEvltles Expendlture on charEtable a¢tlvltle$: Employment Costs Frèglance Fe8S Health & Safety Slall Tralning Advertislng Tra1 Expènses Volunteer Expenses Client C05ls Tr4p8 & Aclivlll88 Buslne$$ Ralo Rent Mlnor Equlprnenl Repalrs and Moinlenanco Subscrlplions Bank Charge3 1f1,98t 2,730 111.981 2,730 211 120 647 357 212 5.036 18 205 300 670 15,341 99,025 2.805 120 647 357 212 5,036 18 205 1,785 887 6,081 1,838 110 2,340 2.644 2,951 108 630 3.555 670 15,341 88 4.851 93 5.150 4,851 93 5,150 868 2,118 4,153 1,867 157,014 caning Telephonè and IT Insurance Governance Costs Post, Pflnlln¥ & Sl8llonery Depreciatlon 2,423 2.118 4.153 1.867 157,014 2,103 2,513 2,025 134,472 Aestiicttd funr15 Vnrestrlcted funds 157,014 122,383 12,109 134,472 157,014 6. Allocatlon of governance and 5UPPOrt costs The breakdown of support costs and how these were allocated between governan and other support costs Is shown below.. General Support Govem*nc• 958 Total 2026 Ba•18 of apportlonmgnt 958 typè ol &In$9 118 type ol exntse 1,042 typ& ol expense 2.118 Accounlan¢y FeeB Professlonal F88s Payroll Bureau Fe88 1.042 1,160 958 Prevlous reportlng perfod General Support Gov•rnancg 930 Total 2024 Bg81s ol apportlonrn¢nt 930 typè ol 8xpans8 150 type ol expense 35 type ofexpenso 988 type ofexpense 2,103 Acwuntancy Foes Penalties Pro18sslonal Fees Payroll Bureau F¥os 150 35 988 1,173 930
SUPPORT FOR WIGAN ARRIVALS PROJECT 16 Notes to the 3ccount5 for the year ended 31st Mar¢h 2025 7. Analysls of staff costs Year Ended Year Endèd 31 March 31 March 2025 2024 Wa9es and Satarles Soclal SecL¢rity Costs Pension Co$ts 105.931 3.785 2,265 111.981 94.394 2,836 1.795 9g,025 Charitsblè actlvilies Support Costs 111.981 99.025 111,981 99,025 The avefaoe number ol emr4oy88s durlng the year was 5 {previou8 year.. 4)- The etharlty considers Ils kw management personnel comprlses the Irustees and Project Co4)rdlnalor. The lolal employment benefits, Includln8 employer Nl aThd pension contriblOn$ of the key mana8emet)t personnel were £44,352 Iprevious yeBr.' £44,885 Ilncluding employer pens¥)n conlributlon51}. No employee has benefits In oxcess of £60,000 Iprevlous yeor.. none). . Indep•ndent Examln¢r Fe•$ Y•ar Ended Ye8r Endg 31 Mar¢h 31 March 2026 2024 Independent examlnalion f•6s 958 958 930 930 9. Tanglblo Flxod A68el8 Furnllur• & Olflc Equlpm•nt Total C05t At 1 Aprll 2024 Additlons AI 31 MBich 2025 12,329 12,329 12,329 12,329 Depre¢latlon Al 1 April 2024 Charge for Year Al 31 March 2025 8.896 1,867 10.763 8,896 1.867 10,763 NET BOOKVALUE At 31 March 2025 Al 31 March 2024 1,566 3.433 1,566 3,433
SUPPORT FOR WIGAN ARRIVALS PROJECT 17 Notes to the accounts lof the year ended 31st Mar¢h 1025 10. Analysls of debtors 2025 2024 Debtors Prepayments 574 252 826 258 258 Debtors and prepayments related to restrkted funds £11312024: £nlll and unresiricted fund5 £145 {2024: £8261. 11. Credltors: amounls lalling due wlthln one year 202S 2024 Creditor8 Overspent Cash Short-lerm compensated b8en¢es (holiday payl D&l8ir8d Income Other credllors and accruals Taxallon and social secuflty costs 591 656 41 38,613 1,249 2,007 42,566 1,336 2,333 4.260 12. Delorred Incom Oèferred incorne comprl8es grants rec85ved In 8d¥ance. Balance 85 al 1 Aprfl 2024 Amounl released lo Income 8arn8d Irorn charit8bl¥ ¥ctl¥li Amounl deferred Sn year 8818nce a131 March 2025 38,613 138,6131 13. Analy818 ol charltabl lund8 AnJlyBI8 of movement• In unr•8trlclod lund$ Balan¢• 411 Aprll 2024 Incomlng RourceS R••oure•& Expend•d 84lanc• •131 March 2026 Tran8f•rs General Fund D¢snled Fund 58.640 24,500 83,140 6.286 133,8921 33,892 31,034 58,392 89,426 6.286 PrevlouB reportlng perfod B•lanc• at 1 Aprll 2023 Incomlng R•80urcg¥ RMoure•8 Expndgd Balan¢• at 31 Mgrch 2024 Transfer8 Gener81 Fund Doslgnated Fund 62.125 24.500 86,625 8.624 112,1091 58.640 24.500 83,140 8.624 112,1091 Namè ol unr•strlctsd lund: General Fund DesSgtkald Fund Oescrlptlon, n•tur• and purpo80 ol tht fund Thg"Iree reserves" 8ft&r allowlng lor all deSOaled funds For redundancy and closure costs
SUPPORT FDR WIGAN ARRIVALS PROJEcr 18 Notes to tht accounts forthg year ondod 31st March 2025 13. Analysis of charltable lunds Analysls of movements In re8trl¢tod funds Balanco at 1 Aprll 2024 Incomlng Re8OUTces Resources Expended Balancg at 31 March 2025 Transfers Blg Lollery Fund Clvlc Power Fund WM8C Refugee Action 32.427 65.425 1.000 38,613 45.152 150,190 (92.4001 17331 118,3061 145.5751 1157.0141 5,452 267 21,307 1.881 28.907 2,304 35,731 Prevlou5 reporting period Balant• at 1 Aprll 2023 In¢omlng Resources R•sourc•g Expendod Balance at 31 March 2024 Tran8f•r8 Big Lottery Fund WM8C R8fuge8 Acuon 32.427 64.179 1,000 60,488 125.867 {64,1791 32,427 1,000 2.304 35.731 {58,1841 122,363 32.427 Namo of r••trlctod lund: 8Sg Loltery Fund Clvlc Powei Fund WM8C RefuBee Actlon D•8erlptlon. natur• and purp080 01 the fund For core cosls. For dlenl cosls For Iralnlno and awareness ralslng $8ssion$. To help recertlly arrived aSM 8eek8rs undersland the 8rÈsylum pr$$.
SUPPORT FOR WIGAN ARRIVALS PROJECT 19 Noies io the accounts for theyear ended 31st March 2025 14. Analysls of net assets between funds Unrestricled Designated lunds lund$ Restricted funds Totsl 2025 Tangible fixed assets Cash al bank and In hand Other nel curienl assetsllliabilili8sl Tolal 1.586 33.205 13,7371 31.034 1,566 120,769 14,0021 118,333 58.392 29,172 1285} 28,907 58.392 Previous reporting peAc*J Unre¥trlcted DeBlgnat•d lunds fund$ Restrlcted funds Totsl 2024 Tanglble flxed assets Cash al bank and In halld other n•1 current asselsl{118bHitlesl Tolal 3.433 96.947 141.740 58.640 3,433 157,178 141,7401 118,871 24,500 35,731 24.500 35.731 16. Flnanclal Instruments The charily Dftly has fln8n¢181 assels 8nd118bllltles ol a klnd thal qualify as bas financial inslrumenls. Basic fin8nc181 inslrumenls are Inilially recognlsed on a Iransacllon value and Subsequently measured al their selllem8nl value wtlh tha xctpllon of bank loans whlch are subsequenlty measvred al an amortlsed cmt U8lng Ihe effeclive inler8sl method. 17. Operallng L•asg• 2025 2024 Not lalei than one year Later than one year and not later than five years 1.104 92 1,196 1.104 1,196 2,300