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← Hillingdon Refugee Support Organisation

2024-03-31-accounts

HILLINGDON REFUGEE SUPPORT ORGANISATION ANNUA REPORT FOR THE YEAR ENDED 31 MARCH 2023

HILLINGDON REFUGEE SUPPORT ORGANISATION FINANCIAL STATEMENTS AND TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

Charity Registration Number: 1125656 Company Registration Number: 06550294

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

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 Harrison Daniel Otieno (Ndale) (Chairman) Mr Chukwuma Fidel Nkwodinmah Gina Louise Connolly Mildred Atubo (Treasurer) Tatinder Singh Virdee 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

Page 1 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

CHAIRMAN'S REPORT

Reflecting on 2023 / 2024, it has been a hectic and transformative year for the Hillingdon Refugee Support Organisation. We have successfully met all our objectives and outcomes, and our impact extends beyond Hillingdon. Our efforts have grown this year, with requests from Ealing, Harrow, Kent and Hounslow Boroughs developing into active partnerships. While this expansion is exciting, it has placed significant pressure on our staff resources and time, highlighting the urgent need for additional support to meet the increasing demand.

The increasing number of young people accessing our services has pushed our capacity to its limits. While we have managed to cope, it has come at the cost of scaling back some services to accommodate more young people. This approach, however, is only sustainable in the short term. We urgently need further staff resources to continue delivering high-quality support while maintaining the breadth of our services.

Despite these challenges, I commend our Managing Director, staff, and volunteers for their remarkable dedication. Their professionalism and commitment have ensured that our services remain effective and responsive, with minimal complaints from service users. Their efforts in maintaining service quality while managing stretched resources have been extraordinary.

I would also like to extend my deep gratitude to our funders, whose generosity has been the cornerstone of our success. Whether through one-time contributions or ongoing support, your investment has allowed us to achieve remarkable outcomes year after year. We are equally grateful to our partners, including the London Borough of Hillingdon's Social Service team, The Hillingdon Virtual School, and local youth placements, whose collaboration has been invaluable.

Lastly, I want to acknowledge the tireless efforts of our trustees. Together with the Managing Director, they have worked diligently to ensure the sustainability of our organisation by actively pursuing fundraising opportunities. Their wise leadership has kept the organisation on solid financial footing, allowing us to continue our vital work in supporting young refugees. Looking ahead, we remain committed to addressing the growing needs of our community and ensuring that every young person we serve has the opportunity to thrive.

Rev Harrison Daniel Otieno (Ndale)

CHAIRMAN

Page 2 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

TREASURERS STATEMENT

As we close another financial year at the Hillingdon Refugee Support Organisation (HRSO), I want to express my sincere thanks to our dedicated leadership team. Our Managing Director, Freda Ritchie, has not only managed the organisation with excellence but also led our fundraising efforts, resulting in a significant growth and impact of HRSO. I also commend our Chairman, Rev. Harrison Daniel Otieno (Ndale), whose steadfast leadership has guided the organisation since its inception. Both of you have been instrumental in steering HRSO forward—thank you.

I sincerely appreciate our Tutors, Youth Workers, Session Workers, and Volunteers. Your unwavering commitment to supporting young people who arrive with diverse challenges, including social and emotional trauma and the additional hurdle of not knowing English, is truly commendable. Thanks to your efforts, these young people learn the language and thrive in their new communities. Seeing these young refugees flourish is a testament to your hard work—well done and keep up the excellent work.

To my fellow Trustees, your support and guidance have been invaluable. Despite the challenges of meeting online via Zoom, your dedication to attending meetings and contributing to our strategic direction has allowed HRSO to grow and gain recognition both locally and beyond. Our services remain in high demand, with increasing referrals from neighbouring boroughs. However, our capacity continues to be stretched, leaving us with a long waiting list. We must work together to address this pressing need as we move forward.

On behalf of HRSO, I extend our deepest gratitude to all our valued stakeholders for their continued support and trust in us. Your contributions have been critical in enabling us to sustain and expand our services, allowing us to make a meaningful difference in the lives of young refugees. Thank you for your ongoing commitment.

Finally, I wish everyone continued good health and a joyful year ahead. Best wishes in all your endeavours.

Mildred Ruth Atubo

Treasurer - Trustee

Page 3 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

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 2024. 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 Managing Director and reported to the Trustees.

Page 4 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

The Trustees continue to review their risk assessment systems. These systems are designed to provide reasonable, but not absolute, assurance against material misstatement 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:

Page 5 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

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

DETAILS OF SIGNIFICANT ACTIVITIES

Funding from our stakeholders, for which we are most grateful, enabled us to offer young unaccompanied refugees and asylum seekers a schedule of structured educational and recreational activities, weekly sessions and daily structured and one-to-one drop-in sessions.

These sessions have helped them attain new skills and experiences that have helped them grow towards their full potential.

Tailored educational and recreational activities have reduced their sense of isolation and helped them integrate into British society. The young people have attended community events and volunteered as a group and on an individual basis in local community projects and participated in sports.

Young people are involved in the planning process for the activities and workshops/sessions. This has been demonstrated to greatly assist with developing peer-group relationships, helping them attain a sense of independence whilst appreciating the wishes of others.

We continue to participate in local community initiatives to ensure that young people can share experiences with a broad range of people from varying cultures and religions. This ensures that there is a positive portrayal of asylum seekers and refugees in the local community and in society, enabling the young people to grow in confidence and self-esteem and helping them to attain new abilities and integrate quickly into the local community.

All our offerings are purposefully engineered to empower young people by giving them a sense of self-worth and a clear life purpose.

Positive feedback has made us confident that we have a tangible positive effect on their lives. Different opportunities have enabled them to advance into leadership and learn essential skills.

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 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.

Page 6 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

Volunteers aid in taking our project forward by building stronger links with the local community and helping 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 THE 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 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.

==> picture [472 x 45] intentionally omitted <==

Page 7 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

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 2023 / 2024.

==> picture [435 x 153] intentionally omitted <==

----- Start of picture text -----
Managing
Director
Session and
Youth Worker
ESOL Tutor Contract Youth 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 TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

Organisation Chart

==> picture [435 x 189] intentionally omitted <==

----- Start of picture text -----
Chairman/
Director
Managing
Trustees
Director
Session and
Youth Worker/ Youth Worker/ Commitee
Contract Youth Volunteers
Tutor Tutor Members
Workers
----- 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 TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

The Reserves Policy will be reviewed annually by the Trustees.

Free reserves as of 31 March 2024 are £58,810 (£57,837 as of 31 March 2023).

INVESTMENT POLICY AND OBJECTIVES

The Trustees take a cautious approach to investments as free unrestricted reserves are limited, and there are no funds 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 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 and 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 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:

  1. select suitable accounting policies and then apply them consistently.

  2. observe the methods and principles in the Charities SORP 2015 (FRS 102);

  3. make judgements and estimates that are reasonable and prudent.

  4. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

  5. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

Page 10 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2024

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

Page 11 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE HILLINGDON REFUGEE SUPPORT ORGANISATION FOR THE YEAR ENDED 31 MARCH 2024

I report to the charity trustees on my examination of the company's accounts for the year ended 31 March 2024, which are set out on pages 13 to 22.

Responsibilities and basis of the report.

As the charity trustee of the company (and 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 2024

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_2023
12
TOTAL FUNDS AT 31 March 2024
12		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2024
2024
2024
2023
£
£
£
£
113
-
113
20
10,000
84,000
94,000
94,723
160
-
160
363
10,273
84,000
94,273
95,106
8,300
100,340
108,640
107,968
1,000
5,582
6,582
5,049
9,300
105,922
115,222
113,017
973
(21,922)
(20,949)
(17,911)
-

-
-
-
973
(21,922)
(20,949)
(17,911)
973
(21,922)
(20,949)
(17,911)
57,837
51,401
109,238
127,149
58,810
29,479
88,289
109,238

Page 13 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION BALANCE SHEET AS AT 31 MARCH 2024

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 2024
31 March 2023
£
£
£
£
250
24,475
88,039
84,763
88,289
109,238
-
-
88,289
109,238
88,289
109,238
29,479
51,401
58,810
57,837
88,289
109,238
88,289
-

For the year ending 31 March 2024 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 2024

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 2024

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 2024

1. ACCOUNTING POLICIES

Covenant is recognised at the time of the donation.

1.4 Resources expended

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

Support costs are those incurred directly in support of expenditure on the charity's objects, and they are allocated based on staff costs.

Governance costs are those incurred in connection with enabling the Charity to comply with external regulations and constitutional and statutory requirements and supporting 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.

Page 17 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. INVESTMENT INCOME

Unrestricted
Restricted
Funds
Funds
£
£
Interest Receivable
113
-
113

-		 Total
Total
Funds
Funds
2024
2023
£
£
113
20
113
20

3. RESOURCES FROM INCOMING ACTIVITIES

Unrestricted
funds
£
Grants Receivable
10,000
Other Income
160
Total Funds
10,160
4. RESOURCES EXPENDED
Direct
Other
Staff Costs
Direct Costs
£
£
Charitable Expenditure
Charitable Activities
69,678
27,998
Other Expenditure
Governance
-
-
Total Funds
69,678
27,998		 Restricted
2024
funds
£
£
84,000
94,000
-
160
84,000
94,160
Governance
Support
Governance Costs
Support Costs
2024
£
£
£
10,964
108,640
6,582
-
6,582
6,582
10,964
115,222		 2023
£
94,723
363
95,086
2023
£
107,968
5,049
113,017

4. RESOURCES EXPENDED

Page 18 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

5. GOVERNANCE COSTS

Unrestricted
Funds
2024
£
Independent Examiner's Fees
-
Accountancy
-
Insurance
-
Company House Fees
-
Consultancy Fees
1,000
1,000		 Restricted
Total
Funds
Funds
2024
2024
£
£
300
300
1,389
1,389
600
600
13
13
3,280
4,280
5,582
6,582		 Total
Funds
2023
£
300
1,200
536
13
3,000
5,049

6. OTHER DIRECT COSTS

Room Hire/Equipment/Refreshment
Project Activities
Printing/Postage/Stationery
Bursary/Education Supplies
Sessional Workers		 Unrestricted Restricted
funds
funds
£
£
-
1,495
776
18,310
-
25
-
2,615
82
4,695
858
27,140		 2024
2023
£
£
1,495
498
19,086
22,441
25
-
2,615
755
4,777
6,206
27,998
29,900

Page 19 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. SUPPORT COSTS

Payroll Costs
Office Rent
Telephones and Internet
Affiliations and Subscriptions		 Unrestricted Restricted
funds
funds
-
230
1,500
7,415
-
1,464
-
355
1,500
9,464		 2024
2023
£
£
230
266
8,915
8,470
1,464
952
355
300
10,964
9,988

8. SUMMARY OF NET INCOME/(EXPENDITURE)

2024 2023
£ £
Independent Examiner's Fee 300 300

9. STAFF COSTS

Staff costs were as follows
Wages and Salaries		 UnrestrictedRestricted
funds
funds
£
£
5,942
63,736
5,942
63,736		 2024
2023
£
£
69,678
68,080
69,678
68,080

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

General Administration 2024
No.
3

3		 2023
No.
3
3

Page 20 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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

During the year, no Trustees who are the key management personnel of the charity received any remuneration (2023 - £NIL).

During the year, no Trustees received any benefits in kind (2023 - £NIL).

During the year, no Trustees received any reimbursement of expenses (2023 - £NIL).

10. DEBTORS AND PREPAYMENTS

==> picture [402 x 265] intentionally omitted <==

----- Start of picture text -----
2024 2023
£ £
Prepayments 250 24,475
250 24,475
11. CREDITORS
Amounts falling due within one year
2024 2023
£ £
Accruals - -
- -
----- End of picture text -----

Page 21 of 22

HILLINGDON REFUGEE SUPPORT ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. STATEMENT OF FUNDS

General Funds
UK Youth
General Funds
Total Unrestricted Funds
RESTRICTED FUNDS
Hillingdon Community Trust
Awards For All
Trust For London
Henry Smith Charity
City of London Corporation
TOTAL RESTRICTED FUNDS
TOTAL FUNDS		 Brought
Incoming Resources Transfers
Carried
Forward
Resources Expended In/(Out)
Forward
£
£
£
£
£
-
10,000
(9,300)
700
57,837
273
-
-
58,110
57,837
10,273
(9,300)
-
58,810
Brought
Incoming Resources Transfers
Carried
Forward
Resources Expended In/(Out)
Forward
51,401
-
(31,264)
-
20,137
-
10,000
(5,000)
5,000
-
34,000
(30,874)
3,126
-
40,000
(38,784)
1,216
-
-
-

-
-
51,401
84,000
(105,922)
-
29,479
109,238
94,273
(115,222)
-
88,289

Page 22 of 22