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← Bristol Refugee Rights

2024-03-31-accounts

Company no. 05669208 Charity no. 1126646

Bristol Refugee Rights Report and Financial Statements 31 March 2024

Bristol Refugee Rights

Reference and administrative details

For the year ended 31 March 2024

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:
Richard Asangmbe
Kirill Babeev Chair
Mano Candappa
Natasha Carver Vice Chair
Elise Ford
Josie Forsyth resigned 12 October 2023
Henry Logan Treasurer, appointed 12 October 2023
Kenneth Macharia
Chloe Milloy appointed 12 October 2023
Helena Milton-Thompson resigned 12 October 2023
Christina Stokes resigned 12 October 2023
Maria Williams resigned 18 January 2024
Irene Zikusoka
Company secretary Sally Jones
Chief executive Qerim Nuredini resigned 8 October 2023
Danielle Johnson apppointed 25 March 2024
During the period between 8 October 2023 and 25 March 2024, Andrew
McCarthy acted up as CEO.
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 2024

The Trustees present their report and the financial statements of the charity for the year ended 31 March 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

Organisation

Bristol Refugee Rights (BRR) 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 2023/24, 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 2024

Objectives and activities

Objects of the charity

The charity objects are as follows:

In 2023/24, our services adapted to the continued changes to asylum accommodation in the region. We expanded our outreach services for those in initial accommodation hotels, adapted the systems for accessing advice at our drop-ins and worked closely with partners to meet the changing needs of our members. 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 2024

4

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2024

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 2024

In 2023/24, 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 2024

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

Chair's report

In 2023-24, BRR experienced significant changes, including a CEO transition, governance restructuring, and notable developments in the national refugee and asylum seeker landscape. During this period, we supported 1,739 people, with 91.8% of members rating our services as "Very good" or "Good". Additionally, we continued our collaboration with BRASP partners and secured new funding to sustain the vital work of this strategic alliance.

Over this time, four hotels around Bristol closed while two new ones opened. This constant relocation of people around the country has disrupted their lives and our services. For example, one week saw almost a 50% reduction in volunteers for our Welcome Drop-in due to a hotel closure.

The legislative environment grew increasingly complex and hostile, causing significant stress and fear among those seeking safety. The 'Rwanda Plan' exemplifies the creation of a hostile environment and unfair treatment, instilling fear in members who we support. We have worked diligently to ensure our services can adapt to these changes.

Despite these political, systemic, and organisational challenges, BRR has remained resilient. We have continued to provide services that meet our members' needs, adjusting and developing our services to ensure we reach the most vulnerable people. We have also remained financially stable, demonstrating consistent strength and adaptability.

I am delighted to share that in March 2024, Danielle Johnson became BRR's new CEO. Danielle is a distinguished leader in the refugee and asylum seeker sector, with decades of experience. She previously served as the Head of Integration and Refugee and Migrant Portfolio at Groundwork and most recently as the Refugee, Migrant, and Asylum Seeker Lead for the London Borough of Hackney.

We have also been fortunate to have new staff and trustees join us in 2023 and 2024. I welcome them all warmly!

I would like to extend special thanks to Andrew McCarthy for his efforts as Acting CEO during this transition. My gratitude also goes to Kenneth Macharia for his invaluable leadership as Chair of the Board from 2020 to 2023. Additionally, I wish to thank Helena Milton-Thompson, Maria Williams, Josie Forsyth, and Christina Stokes, who have stepped down as Trustees after many years of dedicated service in various roles. Lastly, I thank all the volunteers, donors, staff, and fellow trustees for their continued support.

Kirill Babeev, Chair of Board of Trustees

7

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2024

Financial review

In 2023-24 BRR generated funding of £836,957 and spent £940,158. These financial statements therefore show a deficit of £103,201. 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 2022/23, we received a larger number of grants in advance than we received in 2023/24. This means that our deficit for the year has been increased due to the timing of receipts. If the figures are adjusted for all grants designated for spending in 2023/24, matched with expenditure for the year, the resulting figure is a deficit of £48,597.

Most of our funding came from trusts, foundations, and Bristol City Council, while £114,509 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.

Reserves policy

The reserves policy is reviewed at least every 3 years. In 2023/24, the policy was to hold a financial reserve equivalent to 3 months operating costs (excluding costs related to the BRASP partnership which at this time is a 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 2024/25 is £957,935 and therefore the target is £239,483 in general funds. Our general and strategic reserves, which could be drawn down if necessary, at the end of March 2024 amounted to £242,447 meaning that this requirement has still been met with a narrow margin, despite what has been a difficult financial year for the organisation due to key staffing changes.

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).

8

Bristol Refugee Rights

Report of the Trustees

For the year ended 31 March 2024

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.

Approved by the trustees on 12 September 2024 and signed on their behalf by

Kirill Babeev, Chair of the board of trustees

9

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 2024, which are set out on pages 11 to 30.

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: 13 September 2024 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

10

Bristol Refugee Rights

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

For the year ended 31 March 2024

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
£
£
598,362
209,547
-
12,440
-
1,782
-
14,826
598,362
238,595
-
63,186
766,980
109,992
766,980
173,178
(168,618)
65,417
114,014
(114,014)
(54,604)
(48,597)
232,461
293,524
177,857
244,927		 2024
Total
£
807,909
12,440
1,782
14,826
836,957
63,186
876,972
940,158
(103,201)
-
(103,201)
525,985
422,784		 Restated
2023
Total
£
830,949
10,671
1,260
8,216
851,096
54,768
823,807
878,575
(27,479)
-
(27,479)
553,464
525,985

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.

Prior year income and expenditure has been restated as per note 2 to the accounts. This has no impact on net movement in funds.

-

11

Bristol Refugee Rights

Balance sheet

As at 31 March 2024

2024 2023
Note £ £ £
Current assets
Debtors 13 16,594 16,611
Cash at bank and in hand 111,719 244,320
Current asset investments 330,434 297,091
458,747 558,022
Liabilities
Creditors: amounts falling due within 1 year 14 (35,963) (32,037)
Net current assets 422,784 525,985
Net assets 16 422,784 525,985
Funds 17
Restricted funds 177,857 232,461
Unrestricted funds
Designated funds 42,480 42,480
General funds 202,447 251,044
Total charity funds 422,784 525,985

Total charity funds

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 12 September 2024 and signed on their behalf by

Kirill Babeev, Chair of the board of trustees

12

Bristol Refugee Rights

Statement of cash flows

For the year ended 31 March 2024

Cash used in operating activities:
Net movement in funds
Adjustments for:
Dividends, interest and rents from investments
Decrease in debtors
Increase / (decrease) in creditors
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Net cash provided by investing activities
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
Cash at bank and in hand
Current asset investments
Total		 2024
£
(103,201)
(14,826)
17
3,926
(114,084)
14,826
14,826
(99,258)
541,411
442,153
111,719
330,434
442,153		 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

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

13

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies

a) Basis of preparation

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

c) Conduit funding

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

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

14

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

g) Funds accounting

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:

Restated
2024 2023
Raising funds 6.7% 6.2%
Charitable activities 93.3% 93.8%

k) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. Items of equipment are capitalised where the purchase price exceeds £2,000.

l) 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.

m) 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.

15

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies (continued)

n) Current asset investments

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

o) 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.

p) 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.

q) 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.

r) 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.

16

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

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
Net movement in funds		 Restricted
£
£
704,687
126,262
40
10,631
-
1,260
-
8,216
704,727
146,369
-
55,346
805,495
17,734
805,495
73,080
(100,768)
73,289
49,799
(49,799)
(50,969)
23,490
Unrestricted		 Restated
2023
Total
£
830,949
10,671
1,260
8,216
851,096
55,346
823,229
878,575
(27,479)
-
(27,479)

The prior year was restated to gross up income and expenditure previously recognised as conduit funding. This has increased income from donations and expenditure on charitable activities by £69,314 and altered the allocation of support costs as per accounting policy 1j.

Income from donations
Grants (see note 4)
Subscriptions and donations
Membership fees
Gift aid
Gifts in kind
Total income from donations*		 Restricted
£
£
581,551
98,486
16,506
85,188
-
275
305
14,148
-
11,450
598,362
209,547
Unrestricted		 2024
Total
£
680,037
101,694
275
14,453
11,450
807,909

3. Income from donations

*Gifts in kind received during the year relate to the provision of refurbished phones, vouchers, hair cutting supplies and room hire.

17

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

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		 Restricted
£
£
666,616
27,280
36,764
70,884
-
493
1,307
18,464
-
9,141
704,687
126,262
Unrestricted		 Restated
2023
Total
£
693,896
107,648
493
19,771
9,141
830,949
Grant income
AB Charitable Trust
Access to Justice Fund
Allan & Nesta Ferguson Charitable Trust
Allen & Overy Foundation
Bristol City Council (Hotel)
Bristol City Council (Impact Fund)
Burgess Salmon Charitable Trust
Chelsea Square 1994 Trust
David Foundation
Disrupt Foundation
Garfield Weston Foundation
Gibbs Charitable Trust
J and M Britton Charitable Trust
Justice together
National Lottery Fund
Medlock Charitable Trust
Pat Newman Memorial Trust
Quartet Community Foundation
Refugee Action (National Lottery Community Fund)
S & C Moreland's Charitable Trust
Swire Charitable Trust
The Blue Thread
The Jubilee Trust
The Leigh Trust
The Nisbet Trust
The Tudor Trust
Van Nesta Charitable Trust
Wesport		 Restricted
£
£
-
25,000
22,500
-
10,000
-
7,000
-
60,500
-
139,883
-
-
350
-
2,000
7,500
-
40,979
-
-
25,000
2,000
-
5,000
-
7,200
-
128,384
-
5,000
-
750
-
27,000
-
59,355
-
-
4,000
10,000
-
-
12,000
-
30,000
1,500
-
22,000
-
20,000
-
5,000
-
-
136
581,551
98,486
Unrestricted		 2024
Total
£
25,000
22,500
10,000
7,000
60,500
139,883
350
2,000
7,500
40,979
25,000
2,000
5,000
7,200
128,384
5,000
750
27,000
59,355
4,000
10,000
12,000
30,000
1,500
22,000
20,000
5,000
136
680,037

4. Grant income

18

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

4. Grant income (continued) Prior period comparative:

Prior period comparative:
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
National 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
£
£
15,000
-
59,672
-
10,000
-
8,167
-
3,000
-
22,500
-
108,430
-
-
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
-
666,616
27,280
Unrestricted		 Restated
2023
Total
£
15,000
59,672
10,000
8,167
3,000
22,500
108,430
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
693,896
5.
Income from charitable activities
Early years project - services provided
Training income
Total income from charitable activities		 Restricted
£
£
-
8,870
-
3,570
-
12,440
Unrestricted		 2024
Total
£
8,870
3,570
12,440

19

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

5.
Income from charitable activities (continued)
Prior period comparative:
Early years project - services provided
Training income
Other charitable activities
Total income from charitable activities		 Restricted
£
£
-
6,288
-
4,253
40
90
40
10,631
Unrestricted		 2023
Total
£
6,288
4,253
130
10,671

6. Income from other trading activities

Income from other trading activities
2024 2023
Total Total
£ £
Rental income 1,782 1,260

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

7. Government grants

The charitable company receives government grants, defined as funding from Bristol City Council (2023: funding included North Somerset Council and South Gloucestershire Council). The total value of such grants in the period ending 31 March 2024 was £200,383 (2023: £146,097). There are no unfulfilled conditions or contingencies attaching to these grants in the current or prior year.

20

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

8. Total expenditure

Total expenditure
£
Fundraising
14,137
Hardship (note 9)
-
Grants payable (note 9)
-
Backfill costs for partner organisations
-
Interpreting
-
Monitoring and evaluation
-
Office costs
4,928
Professional fees
1,469
Room hire
-
Staff salaries (note 11)
34,395
Training
-
Catering
-
Events and trips
-
Computer and internet
250
Governance
-
Insurance
-
Membership fees
-
Travel and subsistence
-
Volunteers expense
-
Sub-total
55,179
Allocation of support and governance costs
8,007
Total expenditure
63,186
Raising funds		 £
£
-
-
15,870
-
89,414
-
4,044
-
43,108
-
5,160
-
30,426
13,913
8,305
3,929
18,205
-
539,032
50,548
4,152
-
6,355
-
1,215
-
-
39,521
-
4,009
-
2,933
-
1,183
550
-
3,107
765,836
119,143
111,136
(119,143)
876,972
-
Charitable
activities
Support &
governance
costs		 £
14,137
15,870
89,414
4,044
43,108
5,160
49,267
13,703
18,205
623,975
4,152
6,355
1,215
39,771
4,009
2,933
1,183
550
3,107
2024
Total
940,158
-
940,158

21

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

8.
Total expenditure (continued)
Prior period comparative
£
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
5,950
Total expenditure
54,768
Raising funds		 £
£
-
-
11,519
-
98,704
-
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
734,308
95,449
89,499
(95,449)
823,807
-
Charitable
activities
Support &
governance
costs		 £
8,450
11,519
100,079
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
Restated
2023
Total
878,575
-
878,575

22

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

9. Grants payable

Hardship
Payments to individuals
Total hardship
Grants payable to project partners
Bristol Hospitality Network
Project MAMA
Refugee Women of Bristol
Borderlands
Voscur
Other
Total grants payable*		 2024
£
15,870
15,870
28,085
26,681
22,468
12,181
-
-
105,285		 Restated
2023
£
11,519
11,519
17,319
9,808
21,648
20,566
28,531
2,207
111,598

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

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 (excluding VAT)		 2024
£
Nil
Nil
2,520		 2023
£
Nil
Nil
2,400

23

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

11. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2024
£
567,083
39,512
17,380
623,975		 2023
£
525,411
36,698
18,251
580,360

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

The key management personnel of the charitable company comprise the trustees and the CEO. For five (2023: three) months of the year, the head of services, office manager and finance manager were included as key management personnel in lieu of having a CEO in post. The total employee benefits of the key management personnel were £45,610 (2023: £57,038).

Average head count 2024
No.
31		 2023
No.
31

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		 2024
£
100
3,368
10,500
2,626
16,594		 2023
£
677
2,563
12,500
871
16,611

24

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

14. Creditors : amounts due within 1 year

14. Creditors : amounts due within 1 year
Trade creditors
Accruals
Deferred income
Other taxation and social security
Other creditors
15. Deferred income
At 1 April 2023
Deferred during the year
Released during the year
At 31 March 2024		 2024
£
5,140
13,991
-
10,884
5,948
35,963
2024
£
573
-
(573)
-		 2023
£
6,327
13,194
573
9,404
2,539
32,037
2023
£
-
573
-
573

Deferred income relates to training 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 2024
Prior period comparative
Current assets
Current liabilities
Net assets at 31 March 2023		 £
185,526
(7,669)
177,857
£
232,461
-
232,461
Restricted
funds
Restricted
funds		 Designated
funds
£
42,480
-
42,480
Designated
funds
£
42,480
-
42,480		 General
funds
£
230,741
(28,294)
202,447
General
funds
£
283,081
(32,037)
251,044		 Total
funds
£
458,747
(35,963)
422,784
Total
funds
£
558,022
(32,037)
525,985

25

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

17. Movements in funds

Movements in funds
Restricted funds
Advice
BRASP
CLEAR
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
Strategic reserve
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2023
£
49,316
8,369
8,292
12,917
61,754
16,206
48,585
13,556
4,167
9,299
232,461

2,480
40,000
42,480
251,044
293,524
525,985		 Income
£
122,679
179,322
44,400
19,006
173,120
41,423
-
-
3,943
14,469
598,362
-
-
-
238,595
238,595
836,957		 £
(170,445)
(152,927)
(43,460)
(52,990)
(179,305)
(29,239)
(72,072)
(18,768)
(28,321)
(19,453)
(766,980)
-
-
-
(173,178)
(173,178)
(940,158)
Expenditure		 £
£
34,537
36,087
-
34,764
-
9,232
30,567
9,500
-
55,569
-
28,390
23,487
-
5,212
-
20,211
-
-
4,315
114,014
177,857
-
2,480
-
40,000
-
42,480
(114,014)
202,447
(114,014)
244,927
-
422,784
Transfers
between
funds
At 31 March
2024
177,857
2,480
40,000
42,480
202,447
244,927
422,784

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, Nationwide Community Foundation, Access to Justice – HALS, Justice Together, Nisbet Trust, The David Foundation, J M Britton Charitable Trust, The Leigh Trust, The Allen & Overy Foundation, Bristol City Council Impact Fund, The National lottery Community Fund, Refugee Action Explore Adapt Renew.

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 the National Lottery Community Fund, Quartet, Bristol City Council Impact Fund, Refugee Action Explore Adapt Renew and Disrupt Foundation.

26

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

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

Project CLEAR supports asylum seekers with multiple-complex needs to re-engage with their asylum/immigration application and with statutory services. This project has been funded by grants from Refugee Action Early Adapt Renew project and Access to Justice – HALS, Justice Together and The Tudor Trust.

Early years project These are funds that are restricted to the Early Years project crèche and family support work. Funders include The Garfield Weston Foundation, The Van Neste Foundation, The Swire Charitable Trust, The Blue Thread and Quartet. 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 , Refugee Action Explore Adapt Renew, , Bristol City Council Impact Fund, John James Foundation, The Garfield Weston Foundation, The John R Murray Charitable Trust, The National Lottery Cost of Living Fund, The National Lottery Community Fund, The Society of Merchant Venturers, Bristol City Council, The Medlock Trust and the Allan & Nesta Ferguson Charitable Trust.

Main office These are funds that are restricted to be used in running the Main office. Funders include AB Charitable Trust, The Jubilee Foundation, Quartet, National Lottery Community Fund, Refugee Action Explore Adapt Renew, Nationwide, Bristol City Council Impact Fund, The St Stephen & St James Trust and The National Lottery Cost of Living Fund.

27

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

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

Pride Without Borders

Bristol Pride Without Borders is our support group for Bristol-based LGBTQ+ people seeking asylum and those with refugee status. This project is funded from a Crowdfunder appeal.

Purposes of designated funds

BRR Sue Njie hardship fund These are funds that are designated to be used to help destitute asylum seekers.

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.

28

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

17.
Movements in funds (continued)
At 1 April
2022
£
Restricted funds
Advice
100,971
BRASP
44,067
CLEAR
-
Early years project
3,333
Welcome team
14,860
Main office
44,529
Young people's project
47,234
Member participation
9,606
Member volunteers
-
Pride Without Borders
18,830
Total restricted funds
283,430
Designated funds:
BRR Sue Njie hardship fund
2,480
Main office
6,833
Welcome team
5,833
Strategic reserve
40,000
Total designated funds
55,146
General funds
214,888
Total unrestricted funds
270,034
Total funds
553,464
Prior period comparative
Unrestricted funds		 Income
£
104,630
169,423
39,084
42,241
183,280
67,212
65,711
12,250
12,510
8,386
704,727
-
-
-
-
-
146,369
146,369
851,096		 £
(156,285)
(205,121)
(30,792)
(51,147)
(136,386)
(118,912)
(64,360)
(8,300)
(16,275)
(17,917)
(805,495)
-
(6,833)
(5,833)
-
(12,666)
(60,414)
(73,080)
(878,575)
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		 £
£
-
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

29

Bristol Refugee Rights

Notes to the financial statements

For the year ended 31 March 2024

18. Funds received as an agent

£
Received from
Distributed to
The Tudor Trust
Bristol Law Centre
-
Funds held at
1 April 2023		 £
20,000
Funds
received		 £
£
(20,000)
-
Funds
paid
Funds held
at 31 March
2024

19. 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		 2024
£
27,920
10,758
38,678		 2023
£
25,998
33,558
59,556

20. Related party transactions

There were no related party transactions in the current or prior period.

21. Prior period restatement

Prior year income and expenditure have been restated to gross up £69,341 of grants receivable and payable which had been netted off in error.

30