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← St Augustines Centre Halifax

2023-12-31-accounts

St. Augustine's Centre, Halifax

Charity number 1131784

A company limited by guarantee number 06819800

Annual Report and Financial Statements

for the year ended 31 December 2023

St. Augustine's Centre, Halifax

Annual Report and Financial Statements for the year ended 31 December 2023

Contents Page
Trustees' report 2 to 9
Examiner's report 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the accounts 14 to 24

Prepared by West Yorkshire Community Accountancy Service CIO

1

St. Augustine's Centre, Halifax

Trustees' report for the year ended 31 December 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Name Position Dates Jessica Fowle Co.Chair Andrew Jones Co.Chair Mark Pattison Co.Chair Resigned 16 April 2024 Simon Bottomley Treasurer and secretary Richard Seton Resigned 13 November 2023 Ashley Parkin Hina Gillani Keith Baulcombe Elina Eady Lora Evans Ebrahim Ghadirfar Resigned 4 December 2023 Adesina Lawal Resigned 4 December 2023 Hakar Abdulaziz Appointed 13 November 2023 Sara Suheim Appointed 16 April 2024 Rachel Green Appointed 16 April 2024 Sean Patrick Appointed 16 April 2024 Alice Garrod Appointed 16 April 2024 Jacqueline Addison Appointed 16 April 2024 Charity number 1131784 Registered in England and Wales Company number 06819800 Registered in England and Wales Registered and principal address Bankers St. Augustine's Centre Unity Trust Bank PLC CCLA Investment Management Ltd Hanson Lane Nine Brindley Place The CBF Church of England Funds Halifax Birmingham 80 Cheapside HX1 5PG B1 2HB London EC2V 6DZ Calderdale Credit Union Nationwide Building Society 17-19 Commercial Street 1/2 George Square Halifax Halifax HX1 1HJ HX1 1HF

Independent examiner

Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

2

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Structure, governance and management

The charity is a company limited by guarantee and was formed on 16 February 2009. It is governed by a memorandum and articles of association which were amended on 20 April 2009 and 1 December 2022. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Objectives and activities

The charity's objects

To promote the following purposes particularly for the benefit of the residents of the Park Ward of Calderdale Borough in West Yorkshire,and the wider area:

The advancement of education through training, advice and guidance by whatever charitable means the directors think fit;

The relief or prevention of poverty and the promotion of good health through the provision of advice, counselling, training, information and guidance sessions and healthy meals;

The provision of facilities for recreation and other leisure time occupation for those persons who have need by reason of their youth, age, infirmity, social or economic circumstances, or for the public at large, with the object of improving their conditions of life and as a way of promoting community cohesion;

The education, care and development of children, particularly those aged 0-11 years;

The furtherance of such other charitable purposes as the directors determine.

The charity's main activities

We are a specialist charity working with people seeking asylum, and new refugees, who are rebuilding their lives in Calderdale.

We are a community of around 19 staff, 180 volunteers, and over a thousand ‘centre members’ from 76 countries. From our community centre in Park Ward, Halifax we offer a person-centred approach, in a welcoming, safe and inclusive space.

We provide specialist advice on immigration and asylum, and one-to-one support with welfare, housing, health, and access to wider services.

We offer English language classes, training, creative, social, sports and wellbeing activities, trips and volunteering opportunities. We also run a befriending and integration service and give awareness raising talks to schools, businesses and community organisations.

Our centre has a free shop from which we offer donated clothes and shoes, a salon providing haircuts and beauty, a ‘chill out’ room to relax and socialise in and a garden. We also refurbish bikes and second-hand tech which we can then give to our centre members. On Mondays and Thursdays, we provide a cooked lunch at our Welcome Cafe, which is free and open to everyone.

Public benefit statement

In setting our objectives and planning our activities, the Trustees of St. Augustines's Centre Halifax have paid due regard to the Charity Commission’s guidance on public benefit.

3

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Chair's report

Welcome to our annual report for 2023, another great year for the St Augustine’s Centre in challenging times!

In 2023 the national context in which we work became ever darker with the introduction of the Illegal Migration Act becoming law in July 2023. Despite the Supreme Court ruling that the plan to process asylum claims in Rwanda was unlawful, in December the Government introduced the Safety of Rwanda (asylum and immigration) Bill to override the court’s ruling. Although not yet implemented, the proposals to deport people to east Africa caused significant anxiety amongst our community, adding to mental distress for many. There was continuing use of hotels in Calderdale as “contingency accommodation” coupled with a doubling of occupancy in each room which caused more stress. Long delays in deciding immigration claims continued for some along with an ever worsening shortage of legal advice. But, for others, rapid positive decisions and the removal of asylum support has led to increased levels of homelessness and destitution.

Against this gloomy backdrop however, many individuals and organisations refused to accept the cruel treatment of people seeking asylum and the demonisation of refugees. St Augustine’s stands alongside many organisations and individuals across Calderdale, Yorkshire and the country who reject these policies and narratives. We continue to provide a warm welcome, a listening ear, excellent advice and support and an amazing range of services and activities for our centre members. Alongside the challenging times, there were innumerable moments of happiness with centre members finding friendship and connection within the family that is St Augustine’s. The Centre remains a place full of energy, activity, hope and positivity. Achieving all this, in these difficult times, is a remarkable achievement and a testament to the whole team at St Augustine’s, staff, trustees and volunteers.

During the year we have strengthened our board governance arrangements, increased the effectiveness of board sub-groups and produced or refreshed several key policies. In a changing environment we took time to review our strategic priorities to ensure we were responsive to the current context. A new strategy on housing and destitution was produced by the team. In 2023 we said goodbye to three trustees, Toby, Ebrahim and Lawal - we thank them all very much for their contributions. In two cases they brought valuable perspectives to the board from their lived experience. In December we were delighted to welcome Hakar Abdulaziz to the board whose lived experience as a Syrian refugee and experienced aid worker is significantly enhancing our work.

Our Centre Members form around half of our 180 volunteers (numbers vary). They make a huge contribution to what we do, and how we do it, and they derive real satisfaction from using their many skills and talents. Many activities or services are co-led by Centre Members, for example the bike project, the IT project that refurbishes and repairs laptops and phones, the Welcome Café, the free shop, the hair and beauty salon.

It is important to us that we have significant numbers of people with lived experience of migration and the asylum system in all parts of the organisation, the board, staff and volunteers.

Our Director’s report outlines in more detail the array of services we provided in 2023, the numbers of people involved and examples of the impact of our work. Our partnerships with other agencies go from strength to strength and enhance significantly what we do, at the same time as fostering integration. Raising awareness has been a key theme in 2023 and much has been achieved.

St Augustine’s simply would not exist without the extraordinary effort, teamwork and trust between our Centre Members, staff, volunteers, partners and board of trustees. At a time when finances are increasingly tight, we are extremely grateful to all our funders – from Calderdale Council through to individual donors. Despite the challenges of the ‘hostile environment’ – our staff remain positive and committed to making a difference. We would like to pay tribute to their remarkable resilience and say a special thankyou to our Director, Sara, whose compassionate and determined leadership makes all of this possible.

Andrew Jones and Jess Fowle (Co-Chairs, Board of Trustees)

4

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Director's report

Context

2020 was about responding to the pandemic. 2021 was about building capacity, diversifying our team, tightening up our operations and a significant expansion in our activities offer. 2022 was about responding to new asylum hotels and a focus on policies, systems and legal compliance.

In 2023 we developed new services in response to a need for greater family support, mental health expertise, focussed help for people with newly granted Leave to Remain, and legal literacy. We’ve improved the way we communicate internally and externally particularly around the use of translation, and sharing more blogs about our work and widened our Awareness Raising programme. In response to the growth of the far right, we’ve developed new polices and processes, strengthened our Health and Safety, Data Protection, sustainability and IT processes. Staff wellbeing and reviewing our approach to EDI (Equalities, Diversity and Inclusion) have been key for us this year.

Now there are three established asylum hotels in Calderdale, we have seen a greater turnover of people who are placed in hotels for 2- 15 months and then with a few hours warning, moved on to ‘dispersed accommodation’, usually elsewhere in the north of England. Whilst most are pleased to have the freedom to cook in their own spaces, being plucked from a support network can be hugely challenging. For the team at St Augustine’s, the way we now build relationships with centre members is more transitory and we have had to adapt to a rapid turnover of volunteers as a result.

The hostile environment and new immigration legislation continues apace which makes it hard to plan in the long term, as the immigration sector falls victim time and time again to governmental agendas.

This has only made us more determined to provide people in Calderdale who are fleeing war and persecution, the practical support they need to rebuild their lives with dignity.

We’ve continued to grow in response to need and consolidate our services, policies and systems in partnership with so many statutory and voluntary organisations and people. We are delighted that with help from Valley of Sanctuary, Calderdale Council is now working towards becoming a Council of Sanctuary. This image from our 2023 Refugee Week huge land art project sums up that spirit:

Stencilled giant land art of two women holding each other with the word compassion stencilled underneath

You can learn more about this project in the short film: https://youtu.be/SgCYISWKWLk

It was wonderful to end the year with a rousing screening of Bafta winner Waad Al-Kateab’s ‘We Dare to Dream’ film about the Olympic Refugee Team. Waad gave a post film talk to 400 people, 150 of whom were our centre members.

5

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance

In 2023 we supported 1621 men, women and children, the vast majority of whom are seeking sanctuary in Calderdale.

Developing specific services

In response to the Illegal Migration Bill and the increasing lack of Legal Aid and solicitors, we started to build a Legal Literacy service offering regular talks in hotels at our centre helping people better understand the UK asylum system and any recent legislative changes. Alongside this we are growing the number of staff and volunteers in the organisation with OISC qualifications who are therefore able to give specialist, accredited immigration advice.

We developed our Welcome Programme and a range of associated talks for new arrivals to encourage more independence and integration around issues such as health, the local area, asylum and what to expect if you are granted Leave to Remain.

We created a new part-time post ‘Senior Caseworker: Positive Move On’ with a dedicated worker who supports people leaving the asylum system looking for housing, employment and help with other practical issues.

In response to growing mental health issues, we’re delighted this year to have finally realised our ambition to bring in more mental health expertise. In partnership with Solace a seconded Mental health worker operates from our premises two days a week.

For some time, we’ve struggled to build relationships and support families in the way we knew they needed. So together with Family Hubs we created a part-time Family Co-ordinator role which has strengthened partnerships and a clearer family focussed offer.

We recruited a new 12 hour a week post to develop our Awareness Raising programme and encourage more donations and fundraising. This has resulted in fantastic partnerships with numerous schools and organisations who are keen to push beyond hostile governmental rhetoric and media headlines.

As part of our wide range of activities, our Bike Project has gone from strength to strength, and we are seeing many more people refurbing and cycling donated bikes. Sport England have noted this initiative as a model of good practice. Utilising the skills of our centre members, we have introduced a salon where free haircuts, nail and beauty treatments are offered four days a week. We’ve also created a sewing room, where tailors from our community can create and undertake clothes alternations.

Sadly, the house for destitute people that we had been renting at a peppercorn rent was sold, which means we are now looking for alternative hosting options and consolidating our housing and destitution strategy.

Developing capacity, expertise and processes

We’ve consolidated our Comms role, streamlined what we do and significantly enhanced the way we communicate externally and particularly internally, which involved connecting with people who speak 54 languages. Offering more regularly translated resources has been part of that development. As part of this work, we have developed our story telling though blogs and case studies, often co-written by people with lived experience.

In response to the rise of the far right, and to protect our community and team, we created an Anti-Asylum Activity policy and processes, which draws on best practice in the sector and advice from the Police and Council.

We created a comprehensive strategic risk register and achieved a quality mark for excellence in our Volunteer Programme. We moved to more paperless systems, have become vigilant around Data protection and significantly improved our use of IT.

Our new Inclusion Sub-group made up of Trustees and staff led an EDI review and helped us look at how we better support people with protected characteristics at the point of arrival and beyond, particularly people with disabilities and members of the LGBTQ community. They have enabled us to review how we support the 7 staff for whom English is not their first language whilst celebrating the immense contribution they make to our staff team.

6

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance continued

Staff and volunteer wellbeing has been another focus, and we now offer monthly wellbeing budget of £20 per staff member, as well as access to counselling, trauma informed support, clearer HR policies (particularly around TOIL), training and away days.

We managed to raise over £76,000 in donations including a skydive by three staff which brought in £23,000 thanks to matched funding sourced by the Community Foundation for Calderdale.

Improving our premises

Thanks to a partnership with West Yorkshire Police and local funders, we’ve managed to protect our premises and reduce vandalism by erecting a perimeter fence and create more synergy and accessibility between our two buildings. This has freed up more land to grow vegetables & fruit for use in our Welcome Café.

We’ve improved the energy efficiency of our premises and sustainability of our operations by adding insulation, solar panels and LED lighting throughout. A new sustainability policy has set some clear targets around utility usage and recycling. We try to prioritise sustainability in all we do, making the explicit link between migration and climate change.

We had hoped to get a lease in place for our Activities Building and clarify relationships with our different Church of England landlords but after two years of trying we are little further forward.

Financial review

Total income plateaued as demand for support continued at a high level, £738,413 (2022: £740,184). As a result of additional services and significant inflationary pressures our expenditure increased to £686,825 (2022: £582,693) supported by specific funding. From this we had a moderate increase in restricted reserves of £27,340 (2022: £72,199), as per the Statement of Financial Activities, and unrestricted reserves increased by £24,248 (2022: £23,355).

The number of organisations we have received grants from continues to be widespread and as always, we continue to pursue other possibilities. We are grateful to all organisations who have supported us in 2023 and especially to our long-term partners, Calderdale Metropolitan Borough Council and Community Foundation for Calderdale (CFfC). The 4-year funding we received from the National Lottery Community Fund in 2022 gives us stability in funding our Support Work. There has also been significant support from UKSPF, Refugee Action and Lloyds Foundation.

At the end of 2022 we were successful in obtaining a grant from Net Zero Hub which allowed us in 2023 to improve the insulation of both buildings, install energy efficient lighting and fit Solar Panels with a battery backup on the Support building. This helps in our drive to be a greener, net zero organisation.

To supplement the ongoing support from individuals and local organisations who provide our unrestricted funds two members of staff did a sponsored skydive for which CFfC obtained match funding, resulting in over £23k being raised. These unrestricted funds are vital to the Centre’s ongoing activities and we are very grateful that this continues at a time when there is great pressure on people’s disposable income.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are to be spent in the short term so there are few funds for long term investment. Where possible we do put our money in accounts that earn a return but with no long-term tie in.

7

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Reserves policy

The Board of Trustees has agreed to maintain a reserve level equivalent to not less than 3 months’ running costs in order to enable the smooth running of the charity. This would equate to approximately £170,000 based on annual expenditure of £680,000. At the previous year end the target was £145,000 based on annual expenditure of £580,000.

The charity's free reserves, excluding fixed assets, at the year end were £155,928 (2022: £131,132). The calculation for the reserves is as follows:

The total funds held at the year end were £421,135. Restricted funds were £190,410, leaving £230,725 in unrestricted funds. This includes tangible fixed assets with a value of £74,797. Excluding the restricted funds and tangible fixed assets from the total funds leaves unrestricted free reserves of £155,928.

Plans for 2024

Leadership and Governance

Services

Processes and polices

Premises and IT

Achieve all actions from our Communications review:

8

St. Augustine's Centre, Halifax

Trustees' report (continued) for the year ended 31 December 2023

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts 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 the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

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

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

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

approved by the board of trustees on 1 August 2024

Simon Bottomley (Trustee)

9

St. Augustine's Centre, Halifax

Independent examiner's report to the trustees of St. Augustine's Centre, Halifax

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023, which are set out on pages 11 to 24.

Responsibilities and basis of report

As the charity's 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 your charity's accounts as carried out under section 145 of the Charities Act ('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 fellow 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 fellow of ACIE 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.

Simon Bostrom FCIE

1 August 2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

10

St. Augustine's Centre, Halifax

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2023

Notes
2023
Unrestricted
funds
£
Income from:
Donations and legacies
(2)
76,489
Charitable activities
(3)
1,753
Fundraising
10
Bank interest
3,250
Total income
81,502
Expenditure on:
Charitable activities
(4)
192,126
Total expenditure
192,126
Net income / (expenditure)
(110,624)
Transfers between funds
(4)
134,872
Net movement in funds
24,248
Fund balances brought forward
206,477
Fund balances carried forward
(5)
230,725		 2023
Restricted
funds
£
652,828
2,089
1,994
-
656,911
494,699
494,699
162,212
(134,872)
27,340
163,070
190,410		 2023
Total
funds
£
729,317
3,842
2,004
3,250
738,413
686,825
686,825
51,588
-
51,588
369,547
421,135		 2022
Total
funds
£
737,430
1,591
-
1,163
740,184
584,285
584,285
155,899
-
155,899
213,648
369,547

All incoming resources and resources expended derive from continuing activities.

11

St. Augustine's Centre, Halifax

Balance sheet

as at 31 December 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(6)
74,797
Total fixed assets
74,797
Current assets
Stock
-
Debtors and prepayments
(7)
21,305
Cash at bank and in hand
(8)
153,490
Total current assets
174,795
Current liabilities:
amounts falling due within one year
Creditors and accruals
(9)
18,867
Total current liabilities
18,867
Net current assets / (liabilities)
155,928
Net assets
230,725
Funds
Unrestricted funds
230,725
Restricted funds
-
Total funds
230,725		 2023
Restricted
£
-
-
-
2,431
187,979
190,410
-
-
190,410
190,410
-
190,410
190,410		 2023
Total
£
74,797
74,797
-
23,736
341,469
365,205
18,867
18,867
346,338
421,135
230,725
190,410
421,135		 2022
Total
£
61,937
61,937
47,930
278,660
326,590
18,980
18,980
307,610
369,547
206,477
163,070
369,547

For the year ending 31 December 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 1 August 2024

Simon Bottomley (Trustee)

12

St. Augustine's Centre, Halifax

Statement of cash flows

for the year ended 31 December 2023

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Bank interest
Purchase of tangible fixed assets (excluding donated assets)
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Repayments on borrowing
Cash inflows from new borrowing
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Adjustments for:
Depreciation charges
Bank interest
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by (used in) operating activities
Analysis of cash and cash equivalents
Notice deposits (less than 30 days)
Total cash and cash equivalents
Reconciliation of net movement in funds to net cash flow
from operating activities
Net movement in funds for the reporting period (as per the
statement of financial activities)
Cash in hand		 2023
£
126,770
(63,961)
(63,961)
-
-
-
62,809
278,660
341,469
2023
£
51,588
51,101
24,194
(113)
126,770
2023
£
613
340,856
341,469		 2022
£
128,761
1,163
(91,718)
(90,555)
-
38,206
240,454
278,660
2022
£
155,899
29,781
(1,163)
(37,595)
(18,161)
128,761
2022
£
104
278,556
278,660

13

St. Augustine's Centre, Halifax

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

A change has been made to the restricted fund balances brought forward from the previous year. It came to light during the year that the treatment of a £15,000 balance had been incorrectly classified as restricted when it was in fact unrestricted. The balances in the SOFA and note 5 have been amended accordingly. No other changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £700 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Buildings: over 25 years Equipment: over 4 years

Equipment held under finance leases: over the life of the lease

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

14

St. Augustine's Centre, Halifax

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

15

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

2 Donations and legacies
Arts Council England (ACE)
Bearder Charity
Calderdale Met. Borough Council (CMBC)
Community Foundation for Calderdale (CFFC)
Counterpoints arts
Cyclist Club
Halifax Opportunities Trust
National Lottery Community Fund (NLCF)
Neighbourly
Refugee Action
Screwfix
Sisters United
Sported Foundation
The Brelms Trust
The Lloyds Foundation
UKSPF
WYCA
AB Charitable Trust
Calderdale Valley of Sanctuary
Cosarf Charitable Foundation
Healthy Minds
Hebden Bridge Arts Festival
Mears Group
Newground
Northern Powerhouse Boxing Academy
Sheffield Hallam University
South West Yorkshire Partnership NHS
Sport England
Tees Valley Combined Authority
The Clothworkers Foundation
The Henry Smith Charity
The Tudor Trust
TK Maxx & Homesense Foundation
University of Huddersfield
Voluntary Action Calderdale
VSI Alliance
W.F Southall Trust
West Yorkshire Combined Authority (WYCA)
Yorkshire Dales Millennium Trust
Donations
Gift aid
3 Charitable activities income
Service charges and room hire		 2023
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
75,054
1,435
76,489
2023
Unrestricted
funds
£
500
500		 2023
Restricted
funds
£
22,823
4,000
366,196
46,226
4,000
4,492
1,550
74,700
11,000
29,722
5,000
2,584
500
5,000
25,000
40,450
6,951
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,634
652,828
2023
Restricted
funds
£
2,170
2,170		 2023
Total
funds
£
22,823
4,000
366,196
46,226
4,000
4,492
1,550
74,700
11,000
29,722
5,000
2,584
500
5,000
25,000
40,450
6,951
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
77,688
1,435
729,317
2023
Total
funds
£
2,670
2,670		 2022
Total
funds
£
-
3,300
238,243
58,944
-
1,600
-
74,700
-
29,600
-
-
-
5,000
27,250
-
-
17,000
4,358
150
15,000
1,800
344
500
225
20,391
7,920
10,135
25,842
9,700
30,000
30,000
500
100
6,240
334
4,917
4,545
100
106,500
2,192
737,430
2022
Total
funds
£
1,591
1,591

16

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

4 Charitable activities expenditure
Activities
undertaken
directly
£
Charitable activities
578,417
578,417
4a Support costs
Support cost type
Management, finance and administration support
Office costs
Human resources
Subscriptions
Governance
4b Charitable activities expenditure detail
2023
Unrestricted
funds
£
Salaries NI and pensions
(8c)
57,413
Independent examination
1,953
Administration
1,490
Bank charges
323
Cleaning
3,309
Marketing and communications
2,309
Governance
849
Health, safety and medical costs
1,830
Human resources
4,410
Insurance
5,664
Decor and maintenance
12,002
Rent and room hire
9,269
Staff wellbeing
5,613
Stationery, postage and office costs
3,495
Subscriptions
1,841
Telephone, internet and digital
13,421
Training
3,483
Travel expenses
238
Utilities
9,865
Food and refreshments
1,171
Capital and redevelopment works
-
Support programme expenditure
-
Volunteer expenses
-
Activities programme expenditure
1,077
Depreciation
51,101
192,126		 Support
costs
£
108,408
108,408
2023
Restricted
funds
£
375,222
-
-
-
-
-
-
207
-
-
1,408
-
-
130
-
988
60
-
-
-
3,777
21,749
191
90,967
-
494,699		 2023
Total
cost
£
686,825
686,825
2023
Total
cost
£
75,624
25,684
4,410
1,841
849
108,408
2023
Total
cost
£
432,635
1,953
1,490
323
3,309
2,309
849
2,037
4,410
5,664
13,410
9,269
5,613
3,625
1,841
14,409
3,543
238
9,865
1,171
3,777
21,749
191
92,044
51,101
686,825		 2022
Total
cost
£
584,285
584,285
2022
Total
cost
£
63,176
17,773
4,598
1,010
2,662
89,219
2022
Total
cost
£
384,921
1,953
1,112
395
1,259
2,083
2,662
2,288
4,598
5,090
9,200
9,800
2,979
4,051
1,010
8,455
2,245
193
9,384
469
1,781
30,574
44
67,958
29,781
584,285

17

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

St. Augustine's Centre, Halifax
Notes to the accounts continued
for the year ended 31 December 2023
**4c ** Staff costs and numbers 2023 2022
£ £
Gross salaries 382,889 355,458
Social security costs 30,342 26,899
Employment allowance (5,000) (5,000)
Pensions 7,926 7,564
Freelance workers 16,478 -
432,635 384,921
The average number of employees during the year was 18.9, being an average of 13.6 full time equivalent
(2022: 19.9, 13.2 FTE). There were no employees with emoluments above £60,000.
Defined contribution pension scheme 2023 2022
£ £
Costs of the scheme to the charity for the year 7,926 7,564
Amount of any contributions outstanding at the year end 2,123 1,779

18

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

5 Restricted funds
Active Calderdale
Arts Council - Lottery
Bearder Trust
Brelms
CFFC - Fencing
CFFC - Holidays
CFFC - Household
CFFC - Legal Literacy
CFFC - Local Care
CFFC - Wellbeing
CFFC Cost of Living 23/24
CFFC Ghandi Foundation
CFFC Laptop Fund
CFFC -Welcome Cafe
CMBC Advice
CMBC Cost of living
CMBC Destitution
CMBC English & Vol
CMBC Hotel and drop in
Counterpoints Arts
Creative Minds NHS
Cyclists Club
Donations
Donations (Sports and bikes)
Donations for Destitution
Donations for Digital Inclusion
Donations for Welcome Cafe
Ebay / Bags2School / Donations
CMBC Family Hubs
Healthy Minds
HOTS - Overheads
Lloyds recovery fund
Mears
Misc Trips/Events
Neighbourly
Never Hungry Again CFFC
NLCF
Opera North
Public Health
Refugee Action
Screwfix
Sisters United
Spirit in Mind
Sport England
Sported Foundation
Tees Valley Combined Authority
TK MAXX
UKSPF
UKSPF Fencing
Uniform Fund
VPRS Integration
WYCA Fencing		 Balance b/f
Restated
£
9,661
-
3,950
-
14,766
300
4,664
-
-
5,000
11,220
1,328
372
-
102
-
159
-
9,570
-
1,641
-
-
493
1,434
198
2,870
-
-
10,886
-
544
344
-
-
1,659
14,821
-
25,930
3,359
-
-
2,561
5,077
-
24,471
500
-
-
448
4,742
-
163,070		 Incoming
£
26,653
22,823
4,000
5,000
-
10,751
-
9,900
5,525
-
15,950
172
-
4,100
15,954
-
9,071
30,000
133,018
4,000
482
4,492
49
145
-
118
400
3,007
85,500
-
1,550
25,000
-
2,030
11,000
-
74,700
314
-
29,722
5,000
2,584
-
-
500
-
-
55,450
16,000
-
35,000
6,951
656,911		 Outgoing
£
27,840
21,848
2,486
4,944
-
7,688
4,664
1,104
3,986
3,397
12,264
1,500
367
4,100
12,692
-
8,232
15,097
93,778
4,000
2,086
2,285
24
-
1,434
-
3,270
2,303
25,740
5,000
-
24,988
342
1,000
1,947
1,659
61,259
314
16,391
23,002
4,294
-
2,204
5,017
133
-
489
54,783
-
448
24,300
-
494,699		 Transfers
£
(3,000)
-
-
-
(10,956)
(1,312)
-
-
-
-
(5,910)
-
-
-
-
-
-
-
(24,610)
-
-
-
-
-
-
-
-
-
(13,000)
-
(1,550)
-
-
-
(8,820)
-
(5,668)
-
-
(6,872)
-
-
-
-
-
(23,973)
-
-
(13,261)
-
(8,989)
(6,951)
(134,872)		 Balance c/f
£
5,474
975
5,464
56
3,810
2,051
-
8,796
1,539
1,603
8,996
-
5
-
3,364
-
998
14,903
24,200
-
37
2,207
25
638
-
316
-
704
46,760
5,886
-
556
2
1,030
233
-
22,594
-
9,539
3,207
706
2,584
357
60
367
498
11
667
2,739
-
6,453
-
190,410

19

Notes to the accounts continued

St. Augustine's Centre, Halifax

for the year ended 31 December 2023

5 Restricted funds

Purpose of restriction

Fund name Active Calderdale Arts Council - Lottery

For the provision of sport and wellbeing activities Costs of a large public art project for Refugee Week and associated art activities

Towards destitution and special one off costs for Centre Members Towards the salary costs relating to the English language programme For fencing to be installed around support building Towards a holiday activity for children seeking sanctuary For destitution costs and support with cost of living To provide specialist OISC immigration advice - to cover the salaries of our Immigration Advisors To pay for 2-3 months of mental health support via Solace Gardening project To cover the costs of essentials for people seeking sanctuary - food, underwear, repurposed tech For the costs of creative activities, trips and events To purchase equipment to repair donated laptops To purchase ingredients for our twice weekly Welcome Café - open to all and free

Bearder Trust Brelms CFFC - Fencing CFFC - Holidays CFFC - Household CFFC - Legal Literacy

CFFC - Local Care CFFC - Wellbeing CFFC Cost of Living 23/24

CFFC Ghandi Foundation CFFC Laptop Fund CFFC -Welcome Cafe

CMBC Advice CMBC Cost of living

Towards cost of Caseworker To cover the costs of essentials for people seeking sanctuary - food, underwear, repurposed tech. Towards housing management costs

CMBC Destitution CMBC English & Vol

To fund English Language provision, specifically the salary of our Head of Activities who runs our English programme

CMBC Hotel and drop in

To deliver a range of services including Advice Drop In; Hotel support; Integration and Activities Towards Refugee week project costs

Counterpoints Arts Creative Minds NHS Cyclists Club

Art project costs - travel, refreshments, equipment, facilitator costs To purchase equipment to repair donated bikes and cover the costs of guided bike rides Towards activity costs For the bike repair shop and towards sport provision For living costs and housing support For tech lab provision of repair laptops and tablets For provision of food through Welcome Cafe

Donations Donations (Sports and bikes) Donations for Destitution Donations for Digital Inclusion Donations for Welcome Cafe Ebay / Bags2School / Donations

To cover the costs of our Free Shop (purchasing new underwear, washing powder, salon costs and associated needs) For Family Hubs Parenting Support Work Health worker costs and mental health services

CMBC Family Hubs Healthy Minds HOTS - Overheads

HOTS - Overheads Towards overheads incurred in running the Welcome Cafe (utilities / rent etc) Lloyds recovery fund Cost of Office Manager Mears For trips and events Misc Trips/Events For trips and events Neighbourly Towards the cost of insulation Never Hungry Again CFFC For provision of food through Welcome Cafe and volunteer training NLCF For support service provision of one to one welfare Opera North To cover the costs of travel and refreshments to participate in cultural activities run by Opera North Public Health Towards the salary costs of the Director (leadership of the organisation)

20

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

5 Restricted funds

Fund name Refugee Action Screwfix Sisters United

Spirit in Mind Sport England Sported Foundation Tees Valley Combined Authority TK MAXX UKSPF

UKSPF Fencing Uniform Fund VPRS Integration WYCA Fencing

Purpose of restriction

For immigration service costs Redecorating and building a new kitchen in the attic after insulation work. We are holding this money currently for a third party. If it isn't spent by mid 2024 it becomes ours to spend on activities with women. Music classes and associated equipment and music trips Provision of sports activities and bike repair project Towards football coaching Solar power panels and insulation Costs of trips and events Salary costs and expenses involved in running the following services: Bike shop; Volunteering; English provision; Premises Management and Digital Inclusion

For fencing to be installed around support building Support for families needing to buy uniforms For the vulnerable persons resettlement scheme Towards fencing costs

Analysis of transfers

Transfers relating to fixed asset additions.
CFFC - Fencing
Neighbourly
TVCA
UKSPF Fencing
WYCA Fencing
Total
Contribution towards overhead costs
CFFC COL 23/24
Active Calderdale
CFFC - Cost of Living 2023
CMBC Hotels & Drop in
Family Hubs
Refugee Action
NLCF
VPRS Integration
CFFC - Holidays
HOTS - Overheads
Total transfers		 £
10,956
8,820
23,973
13,261
6,951
63,961
£
1,890
3,000
4,020
24,610
13,000
6,872
5,668
8,989
1,312
1,550
70,911
134,872

21

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

6
7
8
**9 **		 Tangible assets
Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Debtors and prepayments
Debtors
Prepayments
Accrued income
Other debtors
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals
Taxation and social security
Other creditors		 £
86,719
63,961
150,680
28,906
50,226
79,132
71,548
57,813
Leasehold
improvemen
t		 £
2,500
-
2,500
250
250
500
2,000
2,250
Buildings		 £
2,499
-
2,499
625
625
1,250
1,249
1,874
2023
£
1,950
6,831
14,120
835
23,736
2023
£
340,856
613
341,469
2023
£
-
7,756
-
11,111
18,867
Equipment		 Total
£
91,718
63,961
155,679
29,781
51,101
80,882
74,797
61,937
2022
£
1,673
4,797
41,460
-
47,930
2022
£
278,556
104
278,660
2022
£
-
10,686
6,515
1,779
18,980

22

St. Augustine's Centre, Halifax

Notes to the accounts continued

for the year ended 31 December 2023

10 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £41,647 (previous year: £37,238).

11 Operating leases

Within one year
In the second to fifth years inclusive
Over five years from the balance sheet date
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2023
£
2,800
2,800
-
5,600		 2022
£
2,800
5,600
-
8,400

23

St. Augustine's Centre, Halifax

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account)

for the year ended 31 December 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and legacies
76,489
116,764
Charitable activities
1,753
1,591
Fundraising
10
-
Bank interest
3,250
1,163
Total income
81,502
119,518
Expenditure
Charitable activities
192,126
133,412
Total expenditure
192,126
133,412
Net income / (expenditure)
(110,624)
(13,894)
Transfers between funds
134,872
112,594
Net movement in funds
24,248
98,700
Fund balances brought forward
206,477
107,777
Fund balances carried forward
230,725
206,477		 2023
Restricted
funds
£
652,828
2,089
1,994
-
656,911
494,699
494,699
162,212
(134,872)
27,340
163,070
190,410		 2022
Restricted
funds
£
Restated
620,666
-
-
-
620,666
450,873
450,873
169,793
(112,594)
57,199
105,871
163,070		 2023
Total
funds
£
729,317
3,842
2,004
3,250
738,413
686,825
686,825
51,588
-
51,588
369,547
421,135		 2022
Total
funds
£
737,430
1,591
-
1,163
740,184
584,285
584,285
155,899
-
155,899
213,648
369,547

24