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 C￿ntInUIng 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 a￿￿nts.

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 ￿n￿rtaIntleS 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 t￿llY 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 obli￿tIon 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 allo￿tIOn 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 mO￿h
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 year￿ded 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
Tra￿1 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
c￿aning
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 &I￿n$9
118 type ol ex￿ntse
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$ts
105.931
3.785
2,265
111.981
94.394
2,836
1.795
9g,025
Charitsblè actlvilies
Support Costs
111.981
99.025
111,981
99,025
The avefaoe number ol emr4oy88s durlng the year was 5 {previou8 year.. 4)-
The etharlty considers Ils kw management personnel comprlses the Irustees and Project Co4)rdlnalor. The lolal
employment benefits, Includln8 employer Nl aThd pension contrib￿lOn$ 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
R￿ourceS
R••oure•&
Expend•d
84lanc• •131
March 2026
Tran8f•rs
General Fund
D¢s￿n￿led 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
Exp*ndgd
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
DesSgtkal*d Fund
Oescrlptlon, n•tur• and purpo80 ol tht fund
Thg"Iree reserves" 8ft&r allowlng lor all deSO￿aled 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 aS￿￿M 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