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2023-03-31-accounts

Company no. 05669208 Charity no. 1126646

Bristol Refugee Rights Report and Financial Statements 31 March 2023

Bristol Refugee Rights

Reference and administrative details

For the year ended 31 March 2023

Company number 05669208
Charity number 1126646
Registered office and Wellspring Settlement
operational address 43 Ducie Road
Barton Hill
Bristol
BS5 0AX
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Kenneth Macharia Chair
Helena Milton-Thompson Vice Chair (until 10 November 2022)
Maria Williams Treasurer
Professor Chris Bertram resigned 13 October 2022
Mano Candappa
Natasha Carver
Josie Forsyth Vice Chair (from 10 November 2022)
Ruth Pickersgill resigned 13 October 2022
Christina Stokes
Irene Zikusoka
Richard Asangmbe appointed 13 October 2022
Kirill Babeev appointed 8 December 2022
Elise Ford appointed 13 October 2022
Company secretary Sally Jones
Chief executive Beth Wilson resigned 6 January 2023
Qerim Nuredini appointed 1 April 2023
There was no CEO in place between 6 January 2023 and 31 March 2023.
The new CEO was appointed on 1 April 2023.
Bankers The Co-operative Bank Flagstone
PO Box 101 1st Floor, Clareville House
1 Balloon Street 26-27 Oxendon Street
Manchester. M60 4EP London, SW1Y 4EL
Cambridge and Counties Bank Charities Aid Foundation (Shawbrook)
Charnwood Court 25 Kings Hill Avenue
New Walk Kings Hill
Leicester, LE1 6TE West Malling
Kent, ME19 4TA
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

The Trustees present their report and the financial statements of the charity for the year ended 31 March 2023.

Reference and administrative information forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRS102.

Structure, governance and management

Organisation

Bristol Refugee Rights was incorporated as a company limited by guarantee on 9 January 2006, originally under the name Holding Refugees and Human Rights in Mind, and registered as a charity on 11 November 2008.

The charity is controlled by its governing document, Memorandum and Articles of Association which was last updated at the AGM in October 2022. Governance of BRR is through a Board of Trustees elected by the membership at the AGM. The Board has final legal authority and is responsible for overseeing the operation of the entire charity and its activities. The Chair, Vice Chair and Treasurer are elected annually and Trustees are elected for a three year term. All new Trustees take part in a formal induction programme and all trustees receive regular training.

The Board meets a minimum of six times in a year. It regularly reviews its structure and the individual and corporate responsibilities of Trustees. The Board of Trustees can set up sub-committees (i.e. to deal with detailed finances, personnel issues etc.) but key decisions have to be taken by the full Board and sub-committees have to report back to the Board. A Delegated Responsibility Policy is in place as well as Terms of Reference and Standing Orders for each operating sub-committee. During 2022/23, the following sub-committees existed: Staffing; Finance and Fundraising; Governance and EDI; Early Years and Families. All sub-committees meet regularly in line with the workload and role of the committee.

Risk review

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees recognise the importance of identifying and putting in place effective arrangements for the management of risk. A Risk Register has been established and has been approved by the Board of Trustees. It is kept under regular review by the Board of Trustees and any changes to risk are reviewed at each Trustees meeting. Financial risks associated with reducing income streams from the government and trust funding has led to the development of a 3 year Income Generation Strategy which plans for and supports the diversification of funding and activities. Where appropriate, controls and procedures have been in place to diminish the risk the charity faces. These procedures are periodically reviewed to ensure they continue to meet the needs of the charity.

The Directors

The Board of Directors, who are Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1.

2

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

Objectives and activities

Objects of the charity

The charity objects are as follows:

In 2022/23, our services continued their trajectory to returning to primarily face to face, rather than virtual, services. We also introduced some outreach services for those in initial accommodation hotels who are at distance from and struggling to access services. Services were delivered by a dedicated staff team, volunteers from the local community and volunteers who were themselves users of BRR’s services. All activities were designed and delivered in line with our three aims and ways of working – Safety/Early Action; Solidarity/Empowerment; and Action for Change/Advocacy.

The main activities delivered were:

3

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

4

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

At the start of the year, we committed to a new 5 year strategy with a focus on 5 goals:

Achievements and performance

Bristol Refugee Rights was set up as a voluntary organisation in 2005 to uphold and champion the human rights of asylum seekers and refugees.

Our vision is: A society where refugees, asylum seekers and migrants are welcomed, feel safe, live free of poverty and are able to positively build their lives. A society where everyone’s rights and entitlements are respected.

BRR provides welcome in Bristol; asylum seekers, refugees and other migrants:

We also campaign more widely for the human rights of refugees, asylum seekers and other migrants with insecure immigration status. We hold OISC accreditation to Level 2 in Asylum and Immigration Law. We are a Living Wage Accredited Employer. We are committed to being an anti-racist organisation and we continue to work to achieve this objective.

5

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

In 2022/23, we achieved the following outputs:

We received the following feedback from our surveys:

In addition, we achieved the following:

6

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

You can find out more about us on our website: www.bristolrefugeerights.org

Chair's report

BRR’s face to face services were fully reopened after closure during the pandemic. We are providing two drop-in sessions. One on Wednesdays where members can come to get advice on their cases. On Thursdays we run a social drop-in session with free lunch. It is fantastic to be able to work directly with our members without social restrictions.

The number of people seeking asylum in Bristol has risen dramatically since 2020. People are being placed in initial accommodation hotels in the city and surrounding areas. BRR continues to work in partnership with other BRASP partners to support people and meet the increased need.

I wish to thank all the volunteers, donors, staff and fellow trustees for all their support. It has been another year of internal changes at BRR and I would like to express particular gratitude to Beth Wilson and Alice Cutler who both left BRR during the year. They both gave a lot to the organisation and they will be greatly missed. I would also like to thank Ruth Pickersgill and Christopher Bertram who stepped down as Trustees after many years of providing support. We have also been extremely lucky to have been joined by new members of staff and trustees, including some with lived experience of fleeing persecution. I wish to welcome them all.

Kenneth Macharia, Chair of Board of Trustees

Financial review

In 2022/23 BRR generated funding of £781,755 and spent £809,234. These financial statements therefore show a deficit of £27,479. However this deficit does not reflect the true budgetary position for the year, as the financial reporting standard FRS102 prescribes that all income be reflected in the year that it is received, rather than the period for which it has been granted and is being spent.

In 2021/22, we received a larger number of grants in advance than in any other year, which increased our surplus in that year, but when the expenditure was made against those grants in 2022/23, it has resulted in an accounting deficit. If the figures are adjusted for all grants received in advance in 2021/2022 and in 2022/23, then our financial position for the year was actually a surplus of £49,060.

Most of our funding came from trusts, foundations, and Bristol City Council, while £101,056 of our funding came from individual donors.

All funding received has been vital in ensuring that we can continue to be here for our members, and we would like to thank all donors and funders for supporting us.

Public benefit

The Trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

7

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2023

Reserves policy

The reserves policy is reviewed at least every 3 years. In 2022/23, the policy was to hold a financial reserve equivalent to 3 months operating costs (excluding costs related to the BRASP partnership which at that time was a short-term fully funded project). This level of reserve was set as it was deemed both reasonably achievable and to be of a sufficient level to ensure continuing operation of the charity, in light of the charity holding a number of multi-year grants.

The budgeted expenditure for 2023/24 is £805,448 and therefore the target is £201,362 in general funds. Our general reserve at the end of March 2023 is £251,044 which is 25% over the target.

Statement of responsibilities of the Trustees

The trustees (who are also directors of Bristol Refugee Rights for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom 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 income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.

Registered office:

Signed by order of the Trustees

Wellspring Settlement 43 Ducie Road Barton Hill Bristol BS5 0AX

Kenneth Macharia

Date: 14 September 2023

Kenneth Macharia

8

Independent examiner's report

To the trustees of

Bristol Refugee Rights

I report to the trustees on my examination of the accounts of Bristol Refugee Rights (the charitable company) for the year ended 31 March 2023, which are set out on pages 10 to 29.

Responsibilities and basis of report

As the trustees of the charitable 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 charitable 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 the charitable 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

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

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.

Alison Godfrey

Date: 15 September 2023 Alison Godfrey FCA Member of the ICAEW For and on behalf of:

Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

9

Bristol Refugee Rights

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

Note
Income from:
Donations
3
Charitable activities
5
Other trading activities
6
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
8
Transfers between funds
Net movement in funds
10
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure)		 Restricted Unrestricted
£
£
635,346
126,262
40
10,631
-
1,260
-
8,216
635,386
146,369
-
55,346
736,154
17,734
736,154
73,080
(100,768)
73,289
49,799
(49,799)
(50,969)
23,490
283,430
270,034
232,461
293,524		 2023
Total
£
761,608
10,671
1,260
8,216
781,755
55,346
753,888
809,234
(27,479)
-
(27,479)
553,464
525,985		 2022
Total
£
655,040
9,671
1,350
1,953
668,014
34,238
613,734
647,972
20,042
-
20,042
533,422
553,464

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 17 to the accounts.

10

Bristol Refugee Rights

Balance sheet

As at 31 March 2023

Note
Current assets
Debtors
13
Cash at bank and in hand
Current asset investments
Liabilities
Creditors: amounts falling due within 1 year
14
Net current assets
Total assets less current liabilities
Net assets
16
Funds
17
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
16,611
244,320
297,091
558,022
(32,037)		 2023
£
525,985
525,985
525,985
232,461
42,480
251,044
525,985		 2022
£
22,586
211,266
365,888
599,740
(46,276)
553,464
553,464
553,464
283,430
55,146
214,888
553,464

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

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

Approved by the trustees on 14 September 2023 and signed on their behalf by

Kenneth Macharia

Kenneth Macharia, Chair of the board of trustees

11

Bristol Refugee Rights

Statement of cash flows

For the year ended 31 March 2023

Cash used in operating activities:
Net movement in funds
Adjustments for:
Dividends, interest and rents from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Represented by
Cash at bank and in hand
Current asset investments
Total		 2023
£
(27,479)
(8,216)
5,975
(14,239)
(43,959)
8,216
8,216
(35,743)
577,154
541,411
244,320
297,091
541,411		 2022
£
20,042
(1,953)
(14,356)
13,297
17,030
1,953
1,953
18,983
558,171
577,154
211,266
365,888
577,154

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

12

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Bristol Refugee Rights meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Conduit funding

Conduit funds are monies received for third parties and do not belong to the charity. The incoming funds and outgoing payments are excluded from the Statement of Financial Activities. Any conduit funds in hand at the year end are shown as creditors in the accounts.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

e) Donated goods and services

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f) Interest receivable

13

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

1. Accounting policies (continued)

g) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i) Grants payable

Grants payable are recognised as expenditure on the earlier of a) when the charity has a present obligation to transfer resources; and b) when the charity ceases to control the resource (e.g. via transfering funds to the grant recipient).

j) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on the proportion of direct costs as follows:

2023 2022
Raising funds 6.8% 5.3%
Charitable activities 93.2% 94.7%

The significant increase in fundraising costs compared with the previous year is due to better analysis of our costs and capture of the relevant amounts. As this disclosure is a new exercise for us, we are endeavouring to improve our reporting accuracy in this area and this may lead to some fluctuations in the first few years, as we establish the most accurate and illustrative allocation of our total costs to our fundraising activities.

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Current asset investments

Current asset investments consist of cash held on deposit in interest bearing accounts. Such investments are measured at their fair value.

14

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

1. Accounting policies (continued)

n) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

p) Pension costs

The company operates an independently administered defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

q) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

15

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
3.
Income from donations
Grants (see note 4)
Subscriptions and donations
Membership fees
Gift aid
Gifts in kind
Total income from donations
Net movement in funds*		 Restricted
£
£
503,573
151,467
1,070
8,601
-
1,350
-
1,953
504,643
163,371
-
34,238
586,044
27,690
586,044
61,928
(81,401)
101,443
66,638
(66,638)
(14,763)
34,805
Restricted
£
£
597,275
27,280
36,764
70,884
-
493
1,307
18,464
-
9,141
635,346
126,262
Unrestricted
Unrestricted		 2022
Total
£
655,040
9,671
1,350
1,953
668,014
34,238
613,734
647,972
20,042
-
20,042
2023
Total
£
624,555
107,648
493
19,771
9,141
761,608

*Gifts in kind received during the year relate to the provision of refurbished technology (phones, laptops, tablets) and office furnishings. The charity also benefitted from donated food and clothing supplies for distribution directly to beneficiaries as well as donated professional services and room hire. As these goods are inherently difficult to value reliably, these donations are not included in the above figures.

16

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

3. Income from donations (continued) Prior period comparative:

Income from donations (continued)
Prior period comparative:
Grants (see note 4)
Subscriptions and donations
Membership fees
Gift aid
Gifts in kind
Total income from donations
Grant income
AB Charitable Trust
Access to Justice Fund
Awards for All (National Lottery Community Fund)
South Gloucestershire Council (Borderlands)
Bristol City Council (Translation of information packs)
Bristol City Council (Hotel)
Bristol City Council (Impact Fund)
Garfield Weston Foundation
John R Murray Charitable Trust
John James Bristol Foundation
Justice together
Lloyds Bank Foundation
Naional Lottery Fund
Nationwide Foundation
North Somerset Council
Paul Hamlyn Foundation
Quartet Community Foundation
Refugee Action (National Lottery Community Fund)
S & C Moreland's Charitable Trust
Society of Merchant Venturers
st Stephens and st James Trust
The Blue Thread
The Nisbet Trust
The Tudor Trust
Wesport
Other
`		 Restricted
£
£
434,652
21,000
68,921
107,921
-
296
-
13,530
-
8,720
503,573
151,467
Restricted
£
£
15,000
-
59,672
-
10,000
-
8,167
-
3,000
-
22,500
-
39,089
-
-
25,000
25,000
-
50,000
-
3,250
-
2,250
-
71,455
-
49,862
-
4,000
-
66,000
-
39,900
-
45,613
-
1,000
-
5,000
-
5,000
-
30,090
-
20,000
-
20,000
1,000
-
1,280
1,427
-
597,275
27,280
Unrestricted
Unrestricted		 2022
Total
£
455,652
176,842
296
13,530
8,720
655,040
2023
Total
£
15,000
59,672
10,000
8,167
3,000
22,500
39,089
25,000
25,000
50,000
3,250
2,250
71,455
49,862
4,000
66,000
39,900
45,613
1,000
5,000
5,000
30,090
20,000
21,000
1,280
1,427
624,555

4. Grant income

17

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

4. Grant income (continued) Prior period comparative:

AB Charitable Trust
Awards for All (National Lottery Community Fund)
Barrow Cadbury Trust
BBC Children in Need
Bristol City Council (Impact Fund)
Community Justice Fund
Leonard Laity Stoate
Lloyds Bank Foundation
Nationwide Foundation
NHS Commissioning Group
Paul Hamlyn Foundation
Quartet Community Foundation
Refugee Action (National Lottery Community Fund)
S & C Moreland's Charitable Trust
The Blue Thread
The Nisbet Trust
The Tudor Trust
5.
Income from charitable activities
Early years project - services provided
Training income
Other charitable activities
Total income from charitable activities		 Restricted
£
£
15,000
-
71,455
-
300
-
4,274
-
45,048
-
25,000
-
1,000
-
40,327
-
49,862
-
12,000
-
60,000
-
49,041
-
26,345
-
-
1,000
5,000
-
10,000
-
20,000
20,000
434,652
21,000
Restricted
£
£
-
6,288
-
4,253
40
90
40
10,631
Unrestricted
Unrestricted		 2022
Total
£
15,000
71,455
300
4,274
45,048
25,000
1,000
40,327
49,862
12,000
60,000
49,041
26,345
1,000
5,000
10,000
40,000
455,652
2023
Total
£
6,288
4,253
130
10,671

18

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
5.
Income from charitable activities (continued)
Prior period comparative:
Restricted
£
£
Early years project - services provided
-
5,006
Training income
-
3,595
Other charitable activities
1,070
-
Total income from charitable activities
1,070
8,601
6.
Income from other trading activities
2023
Restricted
Total
£
£
£
Rental income
-
1,260
1,260
Unrestricted
Unrestricted		 2022
Total
£
5,006
3,595
1,070
9,671
2022
Total
£
1,350

All income from other trading activities in the prior year was unrestricted.

7. Government grants

The charitable company receives government grants, defined as funding from Bristol City Council, South Gloucestershire Council and North Somerset Council. The total value of such grants in the period ending 31 March 2023 was £76,756 (2022: £134,487). There are no unfulfilled conditions or contingencies attaching to these grants in 2023 or 2022.

19

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

8. Total expenditure

Total expenditure
£
Fundraising
8,450
Hardship (note 9)
-
Grants payable (note 9)
1,375
Backfill costs for partner organisations
-
Interpreting
-
Monitoring and evaluation
280
Office costs
4,602
Professional fees
18
Room hire
-
Staff salaries (note 11)
32,660
Training
793
Catering
-
Events and trips
-
Computer and internet
253
Governance
-
Insurance
-
Membership fees
360
Travel and subsistence
27
Volunteers expense
-
Sub-total
48,818
Allocation of support and governance costs
6,528
Total expenditure
55,346
Raising funds		 £
£
-
-
11,519
-
29,363
-
9,452
-
31,314
-
4,330
-
30,774
15,713
4,679
1,487
18,754
-
513,008
34,692
5,146
-
3,630
-
2,479
-
-
33,877
-
4,103
-
2,660
-
699
519
-
-
2,218
664,967
95,449
88,921
(95,449)
753,888
-
Charitable
activities
Support &
governance
costs		 £
8,450
11,519
30,738
9,452
31,314
4,610
51,089
6,184
18,754
580,360
5,939
3,630
2,479
34,130
4,103
2,660
1,059
546
2,218
2023
Total
809,234
-
809,234

20

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
8.
Total expenditure (continued)
Prior period comparative
£
Fundraising
6,873
Hardship (note 9)
-
Grants payable (note 9)
-
Interpreting
20
Monitoring and evaluation
-
Office costs
26
Professional fees
-
Room hire
-
Staff salaries (note 11)
24,013
Training
-
Catering, events and trips
-
Computer and internet
200
Governance
-
Insurance
-
Membership fees
-
Volunteers expense
-
Sub-total
31,132
Allocation of support and governance costs
3,106
Total expenditure
34,238
Raising funds		 £
£
-
-
22,725
-
28,531
-
20,426
-
4,330
-
48,315
-
9,104
-
15,376
-
400,241
26,283
6,465
-
2,548
-
-
24,049
-
3,606
-
2,467
-
608
-
1,766
558,061
58,779
55,673
(58,779)
613,734
-
Charitable
activities
Support &
governance
costs		 £
6,873
22,725
28,531
20,446
4,330
48,341
9,104
15,376
450,537
6,465
2,548
24,249
3,606
2,467
608
1,766
2022
Total
647,972
-
647,972

21

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

9. Grants payable:

Grants payable:
Hardship
Payments to individuals
Total hardship
Other grants payable
Voscur
Other
Total grants payable*		 2023
£
11,519
11,519
28,531
2,207
42,257		 2022
£
22,725
22,725
28,531
-
51,256

*Payments to individuals includes the purchase of vouchers, cash payments, reimbursed expenses and in kind donations of mobile phones, laptops and phone credit.

There were no grant commitments agreed but not paid at year end in the current or prior year.

10. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:		 2023
£
Nil
Nil
2,880		 2022
£
Nil
Nil
2,640

22

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

11. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2023
£
525,411
36,698
18,251
580,360		 2022
£
412,393
25,686
12,458
450,537

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the trustees, the CEO and for the final 3 months of the year, the head of services, office manager and finance manager. The total employee benefits of the key management personnel were £38,727 (2022: £46,938).

Average head count 2023
No.
31		 2022
No.
26

12. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

13. Debtors

Trade debtors
Prepayments
Accrued income
Other debtors		 2023
£
677
2,563
12,500
871
16,611		 2022
£
12,280
2,456
6,400
1,450
22,586

23

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

14. Creditors : amounts due within 1 year

Creditors : amounts due within 1 year
Trade creditors
Accruals
Deferred income
Other taxation and social security
Funds held as an agent (note 19)
Deferred income
At 1 April 2022
Deferred during the year
Released during the year
At 31 March 2023		 2023
£
6,327
13,194
573
11,943
-
32,037
2023
£
-
573
-
573		 2022
£
6,372
15,948
-
13,091
10,865
46,276
2022
£
-
-
-
-

15. Deferred income

Deferred income relates to training income received for training delivered in 2023/24 and rental income received for services provided in 2023/24.

16. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 March 2023
Prior period comparative
Current assets
Current liabilities
Net assets at 31 March 2022		 £
232,461
-
232,461
£
283,430
-
283,430
Restricted
funds
Restricted
funds		 Designated
funds
£
42,480
-
42,480
Designated
funds
£
55,146
-
55,146		 General
funds
£
283,081
(32,037)
251,044
General
funds
£
261,164
(46,276)
214,888		 Total
funds
£
558,022
(32,037)
525,985
Total
funds
£
599,740
(46,276)
553,464

24

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

17. Movements in funds

Movements in funds
Restricted funds
Advice
BRASP
English and computer classes
Early years project
Welcome team
Main office
Young people's project
Member participation
Member volunteers
Pride Without Borders
Total restricted funds
Designated funds:
BRR Sue Njie hardship fund
Main office
Welcome team
Strategic reserve
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2022
£
100,971
44,067
-
3,333
14,860
44,529
47,234
9,606
-
18,830
283,430
2,480
6,833
5,833
40,000
55,146
214,888
270,034
553,464		 Income
£
104,630
100,082
39,084
42,241
183,280
67,212
65,711
12,250
12,510
8,386
635,386
-
-
-
-
-
146,369
146,369
781,755		 £
(156,285)
(135,780)
(30,792)
(51,147)
(136,386)
(118,912)
(64,360)
(8,300)
(16,275)
(17,917)
(736,154)
-
(6,833)
(5,833)
-
(12,666)
(60,414)
(73,080)
(809,234)
Expenditure		 £
£
-
49,316
-
8,369
-
8,292
18,490
12,917
-
61,754
23,377
16,206
-
48,585
-
13,556
7,932
4,167
-
9,299
49,799
232,461
-
2,480
-
-
-
-
-
40,000
-
42,480
(49,799)
251,044
(49,799)
293,524
-
525,985
Transfers
between
funds
At 31 March
2023
232,461
2,480
-
-
40,000
42,480
251,044
293,524
525,985

Purposes of restricted funds Advice

The Advice project supports asylum seekers to navigate the asylum process and obtain their entitlements. This project has been funded by grants from Tudor Trust, AB Charitable Trust, Quartet Community Resilience, Nationwide Community Foundation, BNSSG Clinical Commissioning Group, South Gloucestershire Council, North Somerset Council , Access to Justice - HALS and a large individual donation which was received in 2021/22 and used for Advice in 2022/23.

BRASP (Bristol Refugee and Asylum Seeker Partnership)

The Bristol Refugee and Asylum Seeker Partnership is a partnership of 15 organisations working together in Bristol to support asylum seekers and refugees. Funders were: National Lottery Community Fund, Quartet, Bristol City Council Impact Fund and Refugee Action Explore Adapt Renew.

25

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

17. Movements in funds (continued)

English and computer classes

These are restricted funds to be used for English classes and include funding through Allen and Nesta Ferguson.

Early years project These are funds that are restricted to the Early Years project crèche and family support work. Funders include Nisbet Trust, John Murray, Crowdfunder and AB Charitable Trust. Refugee Women of Bristol also contributed to the running of the project.

Welcome team These are funds that are restricted to be used in running the Welcome Team not including the Early Years Project. Funders include AB Charitable Trust, Quartet – City Funds, Refugee Action Explore Adapt Renew, BNSSG Clinical Commissioning Group, Bristol City Council Impact Fund, Gary Lubnur via The Blue Thread, John James Foundation, Garfield Weston, South Gloucestershire Council, Together Fund, John Murray and Nisbet Trust.

Main office These are funds that are restricted to be used in running the Main office. Funders include Quartet, National Lottery Community Fund, Refugee Action Explore Adapt Renew, Lloyds Foundation (Welfare), Nationwide, Bristol City Council Impact Fund, Justice Together, Awards for All, Access to Justice – HALS, Tudor Trust (staff wellbeing). Young people's project The Young People’s Project was funded through Paul Hamlyn Foundation and Gary Lubnur via The Blue Thread. Member participation Member participation has been supported by a grant through Lloyds Foundation (Welfare) and a large individual donation received in 2021/22 used for Member Participation in 2022/23. Pride Without Borders These are funds that are restricted to be used for Pride Without Borders and include a donation received from Ikea.

Purposes of designated funds BRR Sue Njie hardship fund These are funds that are designated to be used to help destitute asylum seekers. Welcome team The Welcome project designated fund is made up of a grant received from the Tudor Trust as unrestricted but which was allocated for use by the Welcome team. Main office The Main Office designated fund is made up of a grant received from the Tudor Trust as unrestricted but which was allocated for use by the core/main office functions of the organisation.

26

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

17. Movements in funds (continued) Purposes of designated funds (continued)

Strategic reserve

At the end of 2020/21, trustees designated £40,000 of unrestricted reserves as for strategic purposes. This is made up of £30,000 previously designated as for new premises and an additional £10,000 from unrestricted funding. The purpose of this reserve is to enable the organisation to plan and prepare for the future. Trustees expect that the organisation may have additional premises needs in the short term and may still want to explore purchasing its own building in the longer term and it is intended that having this reserve will enable BRR to be prepared for this.

Transfers between funds

Transfers in to restricted funds represent contributions from general reserves to top up overspends on restricted projects.

Restricted funds
Advice
BRASP
English and computer classes
Early years project
Welcome team
Main office
Young people's project
Member participation
Pride Without Borders
Total restricted funds
Designated funds:
BRR Sue Njie hardship fund
Main office
Welcome team
Strategic reserve
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Prior period comparative		 At 1 April
2021
£
63,832
-
10,000
30,020
75,299
53,862
45,296
5,453
14,431
298,193
2,480
9,800
-
40,000
52,280
182,949
235,229
533,422		 Income
£
134,803
93,575
-
26,889
81,933
74,311
60,000
15,803
17,329
504,643
-
11,000
10,000
-
21,000
142,371
163,371
668,014		 £
(99,628)
(49,508)
(10,060)
(58,840)
(167,927)
(114,457)
(58,950)
(13,744)
(12,930)
(586,044)
-
(13,967)
(4,167)
-
(18,134)
(43,794)
(61,928)
(647,972)
Expenditure		 £
£
1,964
100,971
-
44,067
60
-
5,264
3,333
25,555
14,860
30,813
44,529
888
47,234
2,094
9,606
-
18,830
66,638
283,430
-
2,480
-
6,833
-
5,833
-
40,000
-
55,146
(66,638)
214,888
(66,638)
270,034
-
553,464
Transfers
between
funds
At 31 March
2022		 £
£
1,964
100,971
-
44,067
60
-
5,264
3,333
25,555
14,860
30,813
44,529
888
47,234
2,094
9,606
-
18,830
66,638
283,430
-
2,480
-
6,833
-
5,833
-
40,000
-
55,146
(66,638)
214,888
(66,638)
270,034
-
553,464
Transfers
between
funds
At 31 March
2022
283,430
2,480
6,833
5,833
40,000
55,146
214,888
270,034
553,464

27

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2023

18. Related party transactions

No related party transactions took place during the current year (2022: none).

19. Funds received as an agent

During the year, the charity acted as custodian trustee for a partner organisation. An analysis of the funds received and paid by the charity is given below. Funds held at the year end are included in note 14.

£
Received from
Distributed to
Lloyds Bank Foundation
10,865
10,865
Refugee, Asylum and
Migration Policy Project
Funds held at
1 April 2022		 £
-
-
Funds
received		 £
£
(10,865)
-
(10,865)
-
Funds
paid
Funds held
at 31 March
2023		 £
£
(10,865)
-
(10,865)
-
Funds
paid
Funds held
at 31 March
2023
-

20. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years		 2023
£
25,998
33,558
59,556		 2022
£
23,688
57,246
80,934

28