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2021-03-31-accounts

HILLINGDON REFUGEE SUPPORT ORGANISATION LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 March 2016

HILLINGDON REFUGEE SUPPORT ORGANISATION FINANCIAL STATEMENTS AND TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2021

Charity Registration Number: Company Registration Number:

1125656 06550294

Page 0 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 March 2021

The Hillingdon Refugee Support Organisation (HRSO) is a charitable company limited by guarantee. It was incorporated on 31[st] March 2008 and registered as a charity on 27[th] October 2008. The organisation continues to trade as Hillingdon Refugee Support Group (HRSG).

GOVERNING DOCUMENT

The Memorandum of Association establishes the objects and the power of the organisation and it is governed under the rules set out in the Articles of Association.

TRUSTEES

Rev Daniel Otieno Ndale (Chairman) Joan Hutchby Mr Chukwuma Fidel Nkwodinmah Mildred Atubo Gina Louise Connolly Abigale Tessema

SECRETARY

Ms Freda Ritchie

REGISTERED OFFICE

Key House, 106 High Street, Yiewsley, West Drayton, Middlesex, UB7 7BQ

CHARITY REGISTRATION NUMBER

1125656

COMPANY REGISTRATION NUMBER

06550294

INDEPENDENT EXAMINER

Colin Hamilton ACCA, Director, Ward Williams Limited Chartered Accountants, Bay Lodge, 36 Harefield Road, Uxbridge, Middlesex, UB8 1PH.

BOOKKEEPER

Moses Sarquah

BANKERS

Lloyds TSB Bank, West Drayton Branch, Lloyds TSB Bank plc, PO. Box 1000, BX1 1LT

CURRENT FUNDERS

CURRENT FUNDERS
FUNDING SOURCE FUNDING DURATION
Hillingdon Community Trust 1 Year May 2019–April 2020

Page 1 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 March 2021

Barrow Cadbury Trust / National Lottery
Community Fund (COVID Support Fund)		 6 months October 2020 - April 2021
City Bridge Trust (London Community
Response Fund)		 3 months Jul 2020 – Oct 2020: Must have
been completed by 31st December
2020
The London Community Foundation –
COVID 19 DCMS		 6 months November 2020 – March 2021
The Henry Smith Charity- Community
Match Challenge		 1 year November 2020 – December 2021

Page 2 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF HRSO FOR THE YEAR ENDED 31 MARCH 2021

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act, submit their annual report and the financial statements of Hillingdon Refugee Support Organisation (the Company) for the year ended 31 March 2021. The Trustees confirm that the annual report and financial statements of the Company comply with current statutory requirements, the requirements of the Company’s governing document and the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution and organisational structure

The organisation is a charitable company limited by guarantee. The Company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the Company being wound up members are required to contribute an amount not exceeding £1.

The Trustees are legally responsible for all aspects of the governance and management of the organisation, its finances, its employees, its services and its legal obligations to the Charities Commission.

The Board meets six weekly to consider all matters of strategic management, financial probity, policy and direction. Smaller sub-groups or working parties may be formed and meet between these full meetings.

Responsibility for day-to-day general management and expenditure within planned budgets is delegated to the Project Director.

RECRUITMENT AND APPOINTMENT OF TRUSTEES.

The following shall be eligible to be Trustees of the Charity

  1. Up to ten persons elected by the members of the Charity at the Annual General Meeting,

  2. Up to four persons may be co-opted by the management committee, but a co-opted Trustee holds office only until the next AGM.

Every Trustee must sign a declaration of willingness to act as a charity trustee of the Charity before he or she is eligible to vote at any meeting of the Trustees.

One third (or the number nearest one third) of the elected Trustees must retire at each AGM, those longest in office retiring first and the choice between any of equal service being made by drawing lots. All retiring Trustees may put themselves up for re-election.

RISK MITIGATION

The principal risk to the organisation is the cessation of significant funding. The status of funding is reported to the Trustees, along with any plans for renewing and maintaining funding. The Trustees aim to maintain adequate budgets and reserves to meet the necessary costs of losing funding, including statutory redundancy provision. Annual risk assessment is conducted by the Project Director and reported to the Trustees.

Page 3 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

The Trustees continue to review their risk assessment systems. These systems are designed to provide reasonable, but not absolute, assurance against material mis-statement or loss. These systems include:

OBJECTIVES AND ACTIVITIES

INTRODUCTION

The Hillingdon Refugee Support Organisation (thereafter HRSO) is a registered voluntary organisation and a limited company that was established in 1996 with charitable objects of welcome and the provision of care and practical on-going support to young unaccompanied asylum seekers and refugees specifically those aged 16-21 years in Hillingdon.

It also provides educational and recreational activities to enhance their quality of life and integration into the local community and strives to raise awareness in the wider community to ensure a positive presentation of asylum seekers and refugees.

HRSO was started in December 1996, following a Crisis at Christmas in response to the needs of local young refugees (16 - 18-year-olds in the main) living in bed and breakfast

accommodation in West Drayton. The host church was St Martin's West Drayton; the Vicar who founded the organisation was Rev Theo Samuels. Our area of operation is London Borough of Hillingdon, Northwest London, which experiences a disproportionately large volume of young asylum seekers due to the proximity of Heathrow Airport.

AIMS

To bring hope, dignity and empowerment to young unaccompanied vulnerable asylum seekers and refugees between the ages of 16 and 21.

To work with individuals regardless of their background, providing a welcome reception and both care and practical support in order to enhance their quality of life.

To work in close association with all communities and other voluntary and statutory organisations in order to protect and promote the rights of all asylum seekers and refugees.

OBJECTS The objects of the Charity are:

To advance education and relieve financial hardship amongst those seeking asylum and those granted refugee status, primarily young people aged 16 - 21 residing in the London Borough of Hillingdon, in particular by the provision of:

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HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

With a view to advancing them in life and to assist them to adapt within a new community.

HOW THE CHARITY HAS BEEN IMPACTED BY COVID-19

Due to the virus outbreak and the government’s subsequent decision to stop all social gatherings, the main office building was closed in March 2020, and we had to stop all face-toface tuition, support, and appointments and reduce service provision to our already vulnerable clients. This support is a lifeline for these young people who have already lost everything and losing this service too has been very traumatic for many.

Adapting activities – difficulties achieving some agreed outcomes during the outbreak. None the less, the charity has had to adapt its way of working and is continuing provision through COVID19, responding very quickly to the new restrictions and continuing referrals of new clients. Largely through the support of volunteers, it continues to support some of the most vulnerable by using online facilities and is struggling to deliver with the limited and much stretched resources available.

Delay in response from funders for continuation funding with many new funding streams being closed.

IMPACT OF COVID – 19 ON THE YOUNG PEOPLE WE WORK WITH.

COVID-19 placed already at-risk group at even further risk: "Crisis is exacerbating crises".

WHAT HAS HAD TO CHANGE

The Charity has had to adapt its way of working and is continuing provision of education through COVID-19, responding very quickly to the new restrictions and continuing referrals of new students. Largely through the support of volunteers, and Partnership work, it continues to support some of the most vulnerable young people by using online facilities.

It is offering different types of support to ensure everyone can access it:

Page 5 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

THE FUTURE:

The Charity provides quality face-to-face rehabilitative services to trauma victims and survivors (all recipients have misplaced or lost their families, and many have gone through multiple traumas from violence and abuse).

As a result of the lockdown experience, the charity is accelerating its digital transformation plans. The charity is seeking to achieve its aims in a completely different digital way with interactive sessions using technology to continue to reach these young people.

Whilst considering taking a different approach, we still find face-to-face support invaluable. Noting the value of trust, relationships, and support, we are looking to blend both digital and physical operations, rather than shifting fully to remote working once it is safe to do so. This will be a completely new way specifically around supporting vulnerable young people virtually and with social distancing measures becoming the new normal.

We were very fortunate and grateful to have received emergency COVID Funding from different organisations that enabled us to continue delivering our services in support of the above. All the different funders are listed in the report.

DETAILS OF SIGNIFICANT ACTIVITIES

We had to adapt the way we work and are continuing provision through COVID-19, responding very quickly to the new restrictions and continuing referrals of new clients. We continued to support some of the most vulnerable we already work with via remote sessions to provide; Lessons in ESOL and Maths, via zoom twice on every weekday.

Telephone befriending. Utilising volunteers to provide support to the most vulnerable. Providing welfare checks through telephone to ensure young people still receiving allocated support and to combat isolation and loneliness during this difficult time. Some young people who have been here longer volunteered with us to support new arrivals.

By regular weekly telephone calls, we could check on many of our most vulnerable young people to ensure they were coping well. We found it important for them to know that we are still here for them, that we will continue to provide support in whatever way possible.

Life-skills and wellbeing workshops weekly via zoom. These sessions were a lifeline and well attended during lockdown. For some, this was the only contact with the outside world. This gave the opportunity to voice their opinions, role play and discuss different topics. Many did not understand about COVID-19, social distancing, washing hands, etc. This involvement empowered them and helped to relieve some of the anxiety they had about COVID-19. They were also able to discuss and talk openly about mental health issues they are facing and shared tips on how to cope and support each other. There was also the opportunity for other community groups and organisations to deliver sessions remotely via zoom.

All offerings are purposefully engineered to empower the young people by providing them with a sense of self-worth and clear life purpose. Positive feedback has made us confident we are having a tangible positive effect on the lives of the young people.

All the activities have helped the young people grow towards their full potential and the different opportunities have enabled them to step forward into leadership, learning essential skills and gaining experience that transfers to their lives.

Page 6 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

CHARITY’S GRANT MAKING POLICY

The Charity has the following powers, which may be exercised only in promoting the Objects:

CONTRIBUTION OF VOLUNTEERS

Volunteers are a great asset and are essential and integral to every aspect of HRSO’s activities. HRSO relies entirely on funding and donations and the workforce is made up of volunteers apart from one full time and three part time staff members. We provide training and support to all our volunteers.

Volunteers aid in taking our project forward by building stronger links with the local community and help to encourage cooperative relationships between the young people, who might not otherwise interact whilst undertaking a wide range of activities and helping to promote inclusive communities.

FACTORS RELEVANT TO ACHIEVEMENT OF HRSO’S OBJECTIVES

How our beneficiaries’ lives have changed for the better as a result of the project.

The Impact of the project on young people

Impact of the project on the community

EMPLOYMENT OF DISABLED PERSONS

The Charity will take reasonable steps to ensure that the working environment does not prevent disabled people from taking up or retaining posts for which they are suitably experienced and/or qualified.

Wherever possible staff with disabilities will be consulted over changes to the working environment and employment practices to ensure that, so far as is reasonably possible, their

Page 7 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

needs are recognised and met. Where appropriate advice about such changes will be sought from their representatives, voluntary and statutory agencies.

The employment of people with disabilities forms an integral part of the Charity’s equal opportunities policy and, so far as is reasonably possible, aids, equipment, or adaptations to premises and equipment will be made available; where necessary jobs may be restructured to enable staff with disabilities to work with the maximum convenience and efficiency.

THE CHARITY’S ORGANISATIONAL STRUCTURE AND ANY WIDER NETWORK WITH WHICH THE CHARITY WORKS.

Staff Structure

HRSO employs 3 staff members to undertake the day-to-day management and work of the Charity. The Project Director, who acts on behalf of the Trustees, leads the staff team.

The drawing below illustrates the staff structure for the accounting period 2020 / 2021.

----- Start of picture text -----
Project
Director
Session and
Youth Worker
ESOL Tutor Contract Volunteers
/ Tutor
Workers
----- End of picture text -----

The Board of Trustees/ Management Committee

The Trustees are legally responsible for all aspects of the governance and management of the organisation, its finances, its employees, its services and its legal obligations to the Charities Commission. This responsibility cannot be delegated to any other person or body.

The Board meets six weekly to consider all matters of strategic management, financial probity, policy and direction. Smaller sub-groups or working parties may be formed and meet between these full meetings.

They are responsible for making decisions about the overall direction and purpose of the organisation;

Page 8 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

Organisation Chart

----- Start of picture text -----
Chairman/
Director
Project
Trustees
Director
Youth Youth
Session Commitee
Worker/ Worker/ Volunteers
Workers Members
Tutor Tutor
----- End of picture text -----

PUBLIC BENEFIT STATEMENT

In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education, the furtherance of health and relief of poverty, distress and sickness.

It is the Charity’s mission to advance education and relieve financial hardship amongst those seeking asylum and those granted refugee status, primarily young people aged 16 - 21 residing in the London Borough of Hillingdon, in particular by the provision of food, clothing, basic living equipment, advice and support services; and facilities for recreation or other leisure time occupation with the object of improving their conditions where they have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances.

The Trustees are aware of and have received copies of the commission’s guidance regarding public benefit and have taken into account, where relevant in their planning and decision making. There have been no changes in the objectives since the last annual report.

RESERVES POLICY

The Trustees have adopted a policy regarding reserves, which should ensure that the free unrestricted reserves will:

Page 9 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

The Reserves Policy will be reviewed annually by the Trustees. Free reserves as at 31 March 2021 are £35,094 (£5,771 as at 31 March 2020).

INVESTMENT POLICY AND OBJECTIVES

The Trustees take a cautious approach to investments as free unrestricted reserves are limited and there are no funds with which to take advantage of longer term investment opportunities. To this end reserves are deposited in a higher interest account with Lloyds TSB. The Trustees believe this to be risk free and appropriate.

FUNDS IN DEFICIT

There are no funds in deficit.

SHARE CAPITAL

The Charity neither holds nor issues any share capital.

PLANS FOR FUTURE PERIODS

Our plans for the future are to continue being committed to providing and responding to the needs of young vulnerable asylum seekers and refugees specifically those aged 16-21 in the London Borough of Hillingdon together with our partners. To continue to offer a broad range of educational activities carefully designed to ensure unaccompanied asylum seekers and refugees (UASC) and care leavers (CL) gain confidence, develop skills and friendships in a non-judgmental and non-threatening environment. To provide structured Workshops and sessions held weekly at different locations in Hillingdon

TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of HRSO for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial 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 these financial statements, the trustees are required to:

Page 10 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the Charity’s Trustees

Rev Harrison Daniel Otieno Ndale

Chairman

Company Registration Number: 06550294 Charity Registration Number: 1125656 Independent Examiner's Report to the Trustees of Hillingdon Refugee Support Organisation

Page 11 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 13 to 22.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Page 12 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021

Note
INCOMING RESOURCES
Incoming resources from generated funds:
Investment income
2
Incoming resources from charitable
activities
3
Other incoming resources
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable activities
4
Governance costs
4/5
TOTAL RESOURCES EXPENDED
NET INCOME/(EXPENDITURE) BEFORE
TRANSFERS
Transfers between funds
NET INCOME/(EXPENDITURE) FOR
THE YEAR
NET MOVEMENT IN FUNDS FOR THE
YEAR
_Total funds at 1 April_2020
12
TOTAL FUNDS AT 31 March 2021
12		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2021
2021
2021
2020
£
£
£
£
7
-
7
6
0
101,467
101,467
58,000
18,622
-
18,622
3
18,629
101,467
120,096
58,009
-
82,292
82,292
84,243
-
4,314
4,314
3,299
-
86,606
86,606
87,542
18,629
14,861
33,490
(29,533)
10,694
(10,694)
-
-
29,323
4,167
33,490
(29,533)
29,323
4,167
33,490
(29,533)
5,771
27,259
33,030
62,563
35,094
31,426
66,520
33,030

Page 13 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION BALANCE SHEET AS AT 31 MARCH 2021

Note
Currents assets
Debtors and prepayments
10
Cash at bank and in hand
Creditors : amounts falling due
within one year
11
Net current assets
Total assets less current liabilities
Funds
Restricted funds
12
Unrestricted funds:
12		 31 March 2021
31 March 2020
£
£
£
£
250
250
66,270
33,980
66,520
34,230
-
1,200
66,520
33,030
66,520
33,030
31,426
27,259
35,094
5,771
66,520
33,030
66,520
-

For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

Page 14 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies’ regime.

The financial statements were approved and signed on behalf of the charity’s trustees:

Rev. Harrison Daniel Otieno Ndale Chairman

Company Registration Number: 06550294 Charity Registration Number: 1125656

Page 15 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

1.1 General information and basis of preparation

Hillingdon Refugee Support Organisation is a company limited by guarantee incorporated in England / Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the company for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the company is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Income tax recoverable in relation to donations received under Gift Aid or deeds of

Page 16 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Covenant is recognised at the time of the donation.

1.4 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources. To comply with funder’s requirements there has been a reclassification of some cost centres so as to bring about transparency. Overheads and other salaries are allocated between the expense headings on the basis of head count.

Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and are allocated on the basis of staff cost.

Governance costs are those incurred in connection with enabling the Charity to comply with external regulation, constitutional and statutory requirements and in providing support to the Trustees in the discharge of their statutory duties.

1.5 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

1.6 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computers and Office - 25% straight line Equipment

1.7 Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the SOFA as incurred.

1.8 VAT

The charity is not registered for VAT and its expenses are therefore inflated by VAT which cannot be recovered.

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HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. INVESTMENT INCOME

Interest Receivable Unrestricted
Restricted
Funds
Funds
£
£
7
-
7
-		 Total
Total
Funds
Funds
2021
2020
£
£
7
6
7
6

3. RESOURCES FROM INCOMING ACTIVITIES

4. RESOURCES EXPENDED
Unrestricted
Restricted
2021
funds
funds
£
£
£
Grants Receivable
-
101,467
101,467
Other Income
18,622
-
18,622
Total Funds
18,622
101,467
120,089
Staff Costs
Direct Costs Governance CostsSupport Costs
£
£
£
£
Charitable Expenditure
Charitable Activities
47,823
23,353
11,116
Other Expenditure
Governance
-
-
4,314
-
Total Funds
47,823
23,353
4,314
11,116		 2020
£
58,000
3
58,003
2021
2020
£
£
82,292
84,243
4,314
3,299
86,606
87,542

4. RESOURCES EXPENDED

Page 18 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

5. GOVERNANCE COSTS

Unrestricted
Funds
2021
£
Independent Examiner's Fees
-
Accountancy
-
Insurance
-
Company House Fees
-
Consultancy Fees
-
-		 Restricted
Funds
2021
£
300
1,590
491
13
1,920
4,314		 Total
Total
Funds
Funds
2021
2020
£
£
300
300
1,590
1,200
491
491
13
13
1,920
1,295
4,314
3,299

6. OTHER DIRECT COSTS

Volunteers' Expenses
Staff Travel
Advertising and Publicity
Room Hire/Equipment/Refreshment
Sundry Expenses
Computer and Equipment Expenses
Training
Project Activities
Bursary/Education Supplies
Arrival Packs
Sessional Workers		 Unrestricted Restricted
funds
funds
£
£
-
238
-
-
-
184
-
-
-
-
-
371
-
349
-
18,304
-
232
-
-
-
3,675
-
23,353		 2021
2020
£
£
238
365
-
656
184
-
-
538
-
77
371
-
349
-
18,304
5,420
232
975
-
123
3,675
4,326
23,353
12,480

Page 19 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. SUPPORT COSTS

Payroll Costs
Office Rent
Telephones and Internet
Printing/Postage/Stationery
Affiliations and Subscriptions		 Unrestricted Restricted
funds
funds
-
266
-
8,470
-
1,686
-
-
-
694
-
11,116		 2021
2020
£
£
266
248
8,470
8,470
1,686
1,457
-
368
694
100
11,116
10,643

8. SUMMARY OF NET INCOME/(EXPENDITURE)

2021 2020
£ £
Depreciation of tangible fixed assets:
- owned by the charity - -
Independent Examiner's Fee 300 300

9. STAFF COSTS

Staff costs were as follows
Wages and Salaries		 UnrestrictedRestricted
funds
funds
£
£
-
47,823
-
47,823		 2021
2020
£
£
47,823
61,120
47,823
61,120

The average number of full-time equivalent employees during the year was as follows:

Page 20 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

General Administration 2021
No.
3

3		 2020
No.
3
3

No employee received remuneration amounting to more than £60,000 in either year.

During the year, no Trustees who are considered to be the key management personnel of the charity received any remuneration (2020 - £NIL).

During the year, no Trustees received any benefits in kind (2020 - £NIL). During the year, no Trustees received any reimbursement of expenses (2020 - £NIL).

10. DEBTORS AND PREPAYMENTS

Prepayments 2021
2020
£
£
250
250
250
250

11. CREDITORS

Amounts falling due within one year

Accruals 2021
2020
£
£
-
1,200
-
1,200

Page 21 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. STATEMENT OF FUNDS

Brought Incoming Resources Transfers Carried
Forward Resources Expended In/(Out) Forward
£ £ £ £ £
General Funds
General Funds 5,771 18,629 - 10,694 35,094
Total Unrestricted Funds 5,771 18,629 - 10,694 35,094
RESTRICTED FUNDS Brought Incoming Resources Transfers Carried
Forward Resources Expended In/(Out) Forward
Reaching Communities 15,923 - (5,229) (10,694) -
Hillingdon Community Trust 11,336 29,617 (20,953) - 20,000
The Barrow Cadbury Trust: -
COVID-19 Support Fund 14,000 (14,000) -
Henry Smith Charity 37,800 (26,374) 11,426
The London Community Foundation:
COVID- 19 Funding/Wave 3 9,200 (9,200) -
City of London Corporation - 10,850 (10,850) - -
TOTAL RESTRICTED FUNDS 27,259 101,467 (86,606) (10,694) 31,426
TOTAL FUNDS 33,030 120,096 (86,606) - 66,520

Page 22 of 22