REGISTERED CHARITY NUMBER." 1142919 Re ort of the Trustees and Financial Statements for the Year Ended 31 March 2024 for ENTRAIDE MUTUAL AID GM Accountancy 472a BeanNood Road Smethwick Vest Midlands B66 4HA
ENTRAIDE MUTUAL AID Contents of the Financial Statements for the Year Ended 31 March 2024 Page Report of the Trustees 1 to 10 Independent ExaMineS Report Statement of Financial Activities 12 Balano Sheet 13 Notes lo the Financial Statements 14 to 23 Detailed Statement of Financial AGtivities 24 to 25
ENTRAIDE MUTUAL AID ort of the Trustees for the Year Ended 31 March 2024 The trustees present their report with the financial ststements of the charity for the year ended 31 March 2024. The truslees have adopted the provisions ofAccounting and Reporting by Charities.. Statement of Recommended Practi applicable to 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). REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1142919 Principal address THREE TREES COMMUNITY CENTRE HEDINGHAM GROVE BIRMINGFLAM West Midlands B37 7TP Trustees MR F KUPAY MS S NASREISFAHANY MRS H GUIZANI MRS T COULIBALY Independent Examiner GM Accountancy 472a Beawood Road Smethwick West Midlands B66 4HA STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and ¢onstitutes an unincorporated charity. Entraide (Mutual Aid) is a wellestablished charty set up in 2010 by a group of fomer refugees living in the Birmingham and Solihull area Its current ConstitLrtion which establishes its objects, and the powers of the organisation was adopted on 2nd May 2011. Entraide became a registered charrty on 18 July 2011 (Registered Chanty No. 1142919). The charrty is also registered with the Office ofthe Immigration Servi$ Commissioner (OISC) and authorised to provide immigration advice and serviS at Level 1 in the category of Immigration and Level 2 in the category Asylum and Protection (OISC registration number N201700020). The charity is managed by a Board of Trustees compnsing of 4 members. During the year under review, Entraide's team comprised of 10 members of staff (4 full time and 6 part-time.. total full time equivalent: 6). We also benefrtted from the support of 6 active volUntrS who given their time to support our clients during the past financial year. Page 1
ENTRAIDE TUAL AID Re ort of the T stees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Entraide's aim is to promote the wellbeing of asylum seekers, refugees and migrant workers living in Solihull and the Suound1ng area and to facilitate their integration into s¢xiety. The charity also works lo relieve poverty and promote sustainable development in Africa. We do this by working in partnership with local organisations based in Afn'ca to implement development projects Ihat empower people and contribute to improve the quality of their lives, especially in the fields of education, health. water and sanrtation, agricultur6 and liveliho¢)ds (informal sector, microfinance, Small Scale Enterprises), environment, HIV. street children, ants'-corruptson and good govemance, etc. Entraide has the following well-known charrtable objects.. (11 To relieve poverty, sickness, distress, unemployment and financial hardship among refugees, asylum seekers. migrant workers, and their (Jependants for the publi¢ benefit. especAally those living in Solihull and the surrounding area. by providing advocacy, support, training. interpreting, translating and advice on health, welfare benefrts, housing. debt, education, training and employment, etc. {2) To promote the social inclusion for the public benefft among people who are refugees, asylum seekers and migrant workers and their dèpendants who are socially excluded on the grounds of their social and economic posits'on, by woviding training in vocational skills, social and recreational facilities and events involving the community and by assisting them to integrate into s¢xiety. {3) To prevent or relieve poverty in Africa arKI promote sustainable development for the public benefit by.. la) Providing or assisting in the provision of education, training, heah¢a, infrastructure or other projects and all the necessary support designed to improve the conditions of life in socially and economically disadvantaged communrties of Africa and enable individuals to generate a sustainable income and b8 S8lf-suffici8nt. {b) Undertaking research into factors that contribute to poverty and the most appropriate ways to mitigate these. {c} The preservation, conservation and the protection of the environment and the prudent use of resources and (dl the promotion af sustainable means of achieving economic growth and regeneration. By suslainable development. we mean "developmerrt which meets the needs of the present without compromising the ability of future generations to meet their own needs." {4) Such other charrtable purposes for the public benefft as the trustees shall d8t8mine. There have been no changes to the tharity's objects over the finanaal year under review. PUBLIC BENEFIT The Trustees of Entraide have had due regard to the guidance issued by the Charity Commission in relation to public benefrt and believe that the activits-es of the Charity. without hesitation. fulfil its obligations around wblic benefrt. Page 2
ENTRAIDE MUTUAL AID Re ort of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charitable actlvltles Entraide delivers projects both in the UK and the Democrats'c Republic of Congo. ACTIVITIES IN THE UK Like in previous years, we have carried on delivering several proiectslactivities aimed at supporting asylum seekers, relugees and other vulnerable migrants in Solihull and the suOund1ng area via our casework. befriending and leisure acts'vities and vanous other projects supporting specific groups of refugees and migrants. Casework and Destitution support This is our core activity through which we provide advice and one-to one support to asylum seekers, refugees and other vulnerable migrants in Solihull and the surrounding area to navigate the asylum, immigration and welfare systems in the UK. Dunng the year under review, our advice and support encompassed a wide range of issues such as benefits. housing, access to education and health, immigration advice (regulated at OISC Levels 1 and 2), etc. We also provided essential items (food, clothes. toiletries. etc.) to newty arrived asylum seekers and refugees and those in desperate situations. Su ort to newl arrived as lum seekers dis ersed to Solihull We have been running a drop-in session at the Ramada Hotel Solihull, a contingency hotel that accommodates newly arnved asylum seekers. We have provided casework supportto 293 newly arrived asylum seekers placed by the Home Office at this hotel. We sUPPOrted them through the provision of basic items such as clothes, toiletries, SIM Cards, bus passes to attend important appointments, etc. but also intensive casework to apply for asylum support {section 95) from the Home Office, asS immigration advi either internally or by refemng them on to legal aid funded soliciiors, registering with GP and dentists, finding ESOL classes, etc. When granted leave to remain, we supported them through the move-on prOsS to transition from Asylum Support from the Home Office to mainstream housing and welfare systems. vrt tv Ukrainian r th¢ borvu Since the start of the war in Ukraine, our organisation has been supporting Ukrainian refugees arriving in Solihull under the Ukraine Family Scheme who subsequently became homeless or those atTiving via Bimiingham "rport with no family links or sponsor in the UK and were placed in temporary accommodation by Solihull Council. In total we have supported 111 such Ukrainian refugees enabling them to access mainstream serVIS they required to start rebuilding their lives in the UK. The support provided was holistic starting wrth the provision of basic items such as toiletries, clothes, mobile phone top ups, etc. on arrival then helping them to open bank accounts, apply for welfare benefrts, register with GP and dentist practices, acSS education (including ESOL), a¢$S accommodation from the local authorrty or private landlords, etc. Res ondin to the Sudan Evacuation and the Gaza Crisis During the period under review, we also were involved in supporting people evacuated from Sudan by the UK government and arrtving through Birmingham Airport. Out of the nearly 800 arriving at Bimiingham Intemational Airport via Cyprus. 139 were housed in 2 hotels in Solihull and our charity was tasked by the Council to carry out welfare checks and provide emotional support, initial advice. and support wrth onwards travel to their final destinations across the UK. Page 3
ENTRAIDE MUTUAL AID Re ort of the Trustees for the Year Ended 31 March 2024 23 of those British Sudanese andlor their dependents ended up settling in Solihull and our charity continued to support them to rebuild their lives and integrate into the borough. Our charty was involved in supporting 8 Palestinians and 7 Israelis who arrived in the borough following the outbrgak of the war in Gaza and the West Bank. Immi ration Advice Since March 2022, we raised our registrats'on with the Office of Immigration servIs Commissioner (OISC) from Level 1 Immigration and Asylum & Protection to Level 2 Asylum & Protection. As a resultof 103 individuals have benefitted from our accredited immigration advice during the year under review, wrth various immigration applications including applications for naturalisation as British citizens, family applications under Appendix FM, travel documents. fee waivers, applications for Indefinite Leave to Remain {SET-P), applications to lift no recourse to public funds restrictions. etc. Promoting Digital Inclusion We worked with the West Midlands Mayor and Solihull Libraries to support the digital inclusion of asylum seekers, refugees and other vulnerable migrants in Solihull and the surrounding area. 270 individuals benefitted from Chromebooks, laptops and mth dongles. We also worked with the National Databank and were a part of Vodafone s eve one.connected programme through which we distributed over 200 SIM Cards with free data to newly arrived asylum seekers and refugees in the area enabled them to slay connecled wth friends and families in the UK and abroad and to access vilal services online such as English courses, access to heah information, managing their Universal Credit claims online. accessing employment opportunities which in turn contributed to facilitating their integration into the local communty- EntAldo UK Hello everyone. l arn a Ukrainian refugee in England. and my name Is Victoria. I would likè to express my gratrtude to the charity Eniraide. This orgaftLz80n goes above and beyond to support refugees in Solihull and Birmingharn, frorn counselling tts pioviding nvessary items. Fot example. I recemly received a laptop that I realty needed for mystudies. l am very h8pw and want to thank the Entraide team for this gift. I to wish ewone peace and health. Thank you so much 111 11 West Midld5 maY(KAy&r&I meding Entth'st d stNne berficimof the digita irKluS Fyq A ukraini r Page 4
ENTRAIDE MUTUAL AID Re ort of the Trustees for the Year Ended 31 March 2024 Provision of ESOL classes to newly an7ved asylum seekers at the contingency hotel Many asylum seekers arriving in the borough struggle to asS English language courses due to a lack of available provision, with courses at Solihull College described as being "often over-subscribed. Many of the newly arrtved asylum placed at the Ramada must wait for 6 months and sometimes longer before they start leaming English. To respond to this gap in provision, Entraide has been delivering English lessons at the Ramada every Thursday. These are attended by 10 to 20 asylum seekers every w&k. Support to the hosts of Ukrainian refugees in Solihull Since November 2022, we have been commissioned by Solihull Council to support householders hosting around Ukrainians who have come to Solihull under the Homes for Ukraine through the provision of infomiation, advice. and emotional support. During the year under review, we have supported 79 householders who have been hosting around 248 Ukrainian refugees. A survey we conducted in October 2023 indicated that all the hosts were satisfied with the support provided by Entraide On 8 scale of 1 10 5. how $8tisfd are you wilh the supwrt that you have receiv from Entraide on Ihe Homes for Ukraine Scheme? 3srswi5 P6 174 31 10 o (> o ((5¥1 1(2¥th? Hosts also felt that Entraide's involvement in the Homes for Ukraine Scheme and the support we provide improved their expenence of nosting. which unimaiely benerite(J tne UKrainian refugees being hosted. When Entraide joined the Hornes lor Ukraine Scheme. to what extent do you feel thai the support we provided improved your experience ol hosiing. 15 '5142D '01286Ckni 10128 6%1 o(o%i oio%i Page 5
ENTRAIDE MUTUAL AID Re ort of the Trustees for the Year Ended 31 March 2024 Support to Afghan refugees During this financial year, we Suc$$fullY conduded our project supporting Afghan refugees in Solihull and the surrounding area. The activthes delivered as part of this project during the year under review included.. Casework support to faciltiate a$$ to mainstream provisions. A volunteer-run English class (on Tuesdays, 12:00 -2:00pm} at Three Trees Community Centre which started on 02 August 2022 and ended in August 2023. A six weeks, Conversational English course on Fridays momings {10.00am to 12.00} by Solihull College from 12th May 2023. Several day trips and leisure activities which have provided an opportunity for newly arrived refugees to make new fnends, leam about the local culture and share theirs and practice their English. These included: o a day trip to Porthcawl Beach in Wales on 28 of May 2023 attended by 48 people. o a day tnp to Weston Super-mare on the 7th of August 2023 attended by 43 people. o a day trip to London on the 11th of August 2023 attended by 45 people. In total, 106 Afghan asylum seekers and refugees have benefitted from this project over the 18 months duration of the project Homework Club This year also saw the end of our Homework Club through whith we provided hundreds of children from refugee and migrant backgrounds with opportunrties for leaming and support to engage with education. We marked the end ofthis project wrth a lebratiOn at the Resorts World Hollywood Bowl followed by lunch on 9th December 2023 attended by some Ghildren and staff who have been involved in this project. Page 6
ENTRAIDE MUTUAL AID ort of the Trustees for th Year Ended 31 March 2024 OVERALL IMPACT A total of 807 have benefitted from our ServIS in the Uk dunng the year under review, which is a significant number considenng the SLze of our chanty. The support provided to these individuals was holistic and included things such as helping asylum seekers to access legal aid funded immigration advi so that they could regularise their immigration situation, supporting them to apply for financial support from the Home Office under section 95. supporting those with refugee status and othertypes of leave to apply for national Insuran numbers and all the welfare beneffts,. support everyone to register wrth GP and dentist, to aCsS English language both in the community and at college, a$$ lo basic items such as clothes and food, SIM ards, digital deViS, access leisure aclivities, etc. For those migrants with no recourse to public funds who became destrtLrte and vidims of domestic abuse, the support included helping them to apply to the Home Office to lift the no recourse to public funds restriction so that they could access welfare beneffts, etc. Most of the individuals supported (95%) have confimied that the support provided has enabled them to overcome social isolation and feel part of the local cornmunity Many of the clients we supported (around 660h) were individuals who had rentlY been granted refugee stslus or other types of leave to remain which meant we were able to support them through the move-on process, i_e. from asylum support lo mainstrearn support. This included helping them to open bank accounts, apply for national Insuran numbers and welfare benefrts as well to engage in a positive activity such working, volunteering or training. As a resu of this work, our charity was nominated for a cornmunty award via the Communty Foundation. EnlraKle's team at the Communily Foundation Awards Ceremony We have also won a contract Vth Solihull Council to support all Ukrainians arriving in the borough in addilion to supporting their hosts from 1stApnl 2024, taking overfrom a national charity. We have also been successful in joining the Migrant Help commissioning framework to support newly arrived asylum seekers and newly granted refugees in the West Midlands. Page 7
ENTRAIDE MUTUAL AID Re ort of the Trustees for the Year Ended 31 March 2024 We could not have achieved these successes witholrt the support of our funders, especially Solihull Council, the Henry Smith Chariiy, Lloyds Bank Foundation for England, BBC Children in Need, The Trusthouse Chantable Trust, Heart of England Communtty Foundation. Ihe Souter Trust, and all other donors. We would like to express our gratitude to our volunteers for donating their precious time and skills to support some of the most vulnerable members of our communrty. ACTIVITIES IN THE DEMOCRATIC REPUBLIC OF CONGO sin 2013, we have been wothng with educats'onal authoribes, community leaders and parents to increase access and improve the qualty of education in Ganaketi (Province of Kwango) in the DemoGratic Republic of Congo. Our priority areas include.. Investing in school infrastructures including water and sanrtation wthin sch¢)ol environment. Supporting children from poor background, especially orphaned and disabled children to enrol and slay in education. Supporting more chi5dren, especially gids transits.on from pnmary to secondary school. Teacher Iraining and improving schools. management. Supporting schools to irnprove their safeguarding children's policies and praCtIs. etc. The hvo schools we built in 201812019 {Kthlu Mbunda) and 202112022 ITuvukana) have continued to thrive with enrolment and attendance rates significantly increasing year by year in the schools. Currently around 300 children attend each of these schools (i.e. a total of 600 children each year in the two schools) and Entraide has continued supporting the two schools alongside somè of the girls we enabled to aCsS education. During the year under review, Entraide has been worknng to expand rts activrties in Congo to include support to street children in Kinshasa. We have carried out a comprehensive assessment which has enabled us to better understand the needs of these children. In the coming few months and yèars, Entraide will be exploring ways in which we can better support these children through rehabilitation. skills acquisrtion. social reintegration, advocacy and lobbying for a change of policy CHALLENGES Our biggest challenge remains the increase in demand for our SeiceS arbd our inability to effectively to respond to every request for support coming through our doors due to our limited capacity. Over the past hvo years. there.has been a significant increase in the numbers of asylum seekers, refugees and other migrants arriving in Solihull. Entraide remains the only specialist refugee in the entire Solihull borough and therefore the only 'go to. organisation for all these people. As a result of this, the number of people approaching our organisation for support has continued to grow year by year, but our capacity (in temis of human resources) has not changed signrficantly for years. During the past year, wè lost 2 caseworkers but have struggled to replace them. Being a small charity, we have struggled to match the salaries offered by bigger organisations in the sector and as a result have found it difficutt to attract experienced caseworker5. During the past year there was many people granted leave to remain as part of the govemment's efforts to clear the asylum backlog. Although this was a fantastic news for the people we supported, this has created other challenges for us. In fact. the timescale given to these individuals to move from Home Office's to mainstream support was very short (7 days in some cases). Page 8
ENTRAIDE MUTUAL AID Re ort of the Trustees for the Year Ended 31 March 2024 Even for those granted the habitual 28 days move-on time, delays in the Home offi issuing their Biometric Residence Pemiits meant that many were unable to access mainstream support as unable to prove their refugee status This led lo many newly granted refugees becoming homeless and destitute in our area and having to turn to us for emergency destrtution support. Our charity has been working with the Gouncil to better support these individuals. We have also joined force with other charities in lobbying the govemment to change their move on policy (see.. htt s.Ilwww. refu eecouncil or .uklw contenuu loads120231091Letter-to-Home-Secreta -and- SOS-DLUHC-on-move-onchan es. Another concem for us as a charty is the impact of the new Safety of Rwanda Act 2024 and the Illegal Migration A¢t 2023. We anti¢ipale that provisions in these Acts will lead to another increase in the numbers of people who would be in pemanent limbo as their asylum claims will deemed inadmissible and therefore cannot be PrO$Sed in the UK but atthe same lime they cannot be sent to Rwanda. Unless these measures are scrapped by the next govemment, we anticipate that demand for our services will continue to grow exponentially over the next year meaning that we will require additional resources (financial and human) as well as new ways of worktng to better meet the needs of individuals who approach us for help. A major challenge facing by our organisation is funding This affects both our UK and our Africa Programme. Most of our multi-year grants for the UK Programme are coming to an end. Funding for our Africa Programme for the Sthool Building Project and Ihe Gids Education Project has also ended, meaning that we had to significantly reduce our activities in the country. We have a few pending applications, including one wtlh the National Lottery Community Fund which, if successful will enable us to cary on operating effectively. Failing this, we will have to deep On again into our reserves and this may compromise our future. FUTURE PLANS Over the past few years, Entraide has been working on a development strategy to enable us to become more resilient. Some of the strategic objectives agreed as part of that strategy include.. To have the capacity to effectively serve the needs of asylum seekers, refugees and migrants with resilience to flex as needs change. To offer an aGRsslbie modern ana safe envlronmeni v4hSGh promotes a wide range of services in the West Midlands To have a sustainable organisation and leadership structure with the right mix of capabilrties and skills To have in place long term funding for core support adivrties including our Africa Programme To be supportive of digital indusion To have an enhance profile and trust wth al key stakeholder groups. Another element of that strategy included a rebranding of the organisalion with a new logo with a new strapline. During the coming fjnanaal year. we will develop a new website and new publicty malerials to match the new brand. We are also going to review our monitoring and evaluation systems, including our database to ensure thal we can better capture all the work that we are doing and evidence the impact of our work in the lives of the people we support and the communrty. We are grateful to the Charities Aid Foundation (CAF) Keystone Fund Lloyds Bank Foundation Enhan Programme for supporting u5 through this development journey. Page 9
ENTRAIDE MUTUAL AID ort of the Trustees for the Year Ended 31 March 2024 Recruiting and training more casew0ers and volunteers as well as increasing and diversifying our funding streams will be a key focus over the coming few month rf we want to maintain but also expand our work both he in the UK and in Africa. Approved by order of the board of trustees on ...... by: and sHJned on its behalf Trustee Page 10
Inde endont Examinerfs Re ENTRAIOE MUTUAL AID rt to the TnJste8s of Independent examlnerfs report to the trustees of ENTRAIDE (MUTUAL AID) I report to Ihe charity trustees on my examination ofthe accounts of ENTRAIDE (MUTUAL AID) (the Trust) for the year ended 31 March 2024. Responslbillties and basls of report As thé charity trustees of the Trust you are responsible for the preparation of the accounts in a¢Gordan¢e with the requirements of the Charibes Ad 2011 (Ihe Acr). I report in respect of my examination ofthe Trusvs accounts carried out under Section 145 ofthe Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5){b) of the Ad. Independent examinerfs statement Sinc8 your charity's gross income exceeded £250.000 your examin8r must be a member of a listed body. I can confirm that l am qualified to undertake the eXaMinatn because l am a registered member of Chartered Certified knountant whith is on8 of the listed bodies. I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in r8spect ofthe Trust as required by Section 130 of Ihe Act., or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concEming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no conc8ms and have come across no other matters in conne¢tion with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reach8d. Godfrey assa Chartered Certified Accountant GM Accountancy 472a Bearwood Road Smethwick West Midlands B66 4HA Date: .... Page11
ENTRAIDE MUTUAL AID Statement of Financial Activrf(ies for the Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 88,584 309,985 398,569 313,766 Investment income Total 88.585 309,985 398,570 313,767 EXPENDITURE ON Charitable activities CHARITABLE ACTIVIES 59,429 198,095 257,524 322,347 NET INCOMEIIEXPENDITURE) 29,156 111,890 141.046 (8,580) RECONCILIATION OF FUNDS Total funds brought forward 96,376 77.817 174,193 182,773 TOTAL FUNDS CARRIED FORWARD 125,532 189.707 315,239 174,193 The notes fomi part of these finanual statements Page 12
ENTRAIDE MUTUAL AID Balance Sheet 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unreslricted Restricted funds funds Notes FIXED ASSETS Tangible assets 2,733 6.900 9,633 7,061 CURRENT ASSETS Cash in hand 122,999 184,606 307,605 169.132 CREDITORS Amounts falling du6 within one year (199) {1.800) (1,999) (2.0001 NET CURRENT ASSETS 122.800 182,806 305,606 167 132 TOTAL ASSETS LESS CURRENT LIABILITIES 125,533 189,706 315,239 174,193 NET ASSETS 125,533 189.706 315,239 174.193 FUNDS Unrestricted funds Restricted funds 125,533 189.706 96,376 77,817 TOTAL FUNDS 315,239 174,193 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on rts behalf by. Trustee The notes fomi part of these financial statements Page 13
ENTRAIDE MUTUAL AID Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basls of preparing the financlal ststements The financial statements of the charity, which Is a public benefft entity under FRS 102, have been prepared in accordan wrth the Chanties SORP {FRS 1021 'Accounting and Reporting by Charities Statement of Recommended Practi applicable to charities prepanng their accounts in accordane with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effecttve 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitie5 Act 2011. The finanGial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities On the charity has entstlement to the funds, it is probable that the income will be reiVed and the amount can be measured reliably Expènditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, rt is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been Glassified under headings that aggregate all cost related to the category. Where costs cannot be directly attribuled to particular headings they have been allocated to activities on a basis consistent with the use of reSoUrs. Tanglble flxed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Taxation The charity is exempt from tax on its charitable aciivrties. Fund accounting Unrestrictets fun¢J¥ can De usea In acCOr(Jan the chaniatsle otsleaives the dlscretlon of the trustees. Restricted funds can only be used for particular restricted purposes wi(hin the objects of the charity. Restrictions arise when specrfied by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 14 continued...
ENTRAIDE MUTUAL AID Notes to the Financial Statements- continued for the Year Ended 31 March 2024 INVESTMENT INCOME 31.3.24 31.3.23 Interest receivable - trading TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other beneffts for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 66,392 247,374 313.766 Investment incorne Totsl 247,374 313,767 EXPENDITURE ON Charitable activities CHARITABLE ACTIVIES 89,403 232,944 322,347 NET INCOMEI{EXPENDITURE (23,010) 14.430 (8,5801 RECONCILIATION OF FUNDS Total funds brought forward 119,387 63,386 182,773 TOTAL FUNDS CARRIED FORWARD 96,377 77,816 174,193 Page 15 continued...
ENTFiAIDE MUTUAL AID Notes to the Financial Statements - continued forthe Year Ended 31 March 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Plant and machinery Computer equipment Totals COST At 1 April 2023 Additions 11,053 4,368 11,061 4,572 204 At 31 March 2024 204 15,421 15,633 DEPRECIATION At 1 April 2023 Charge for year 4,000 4,000 2,000 At 31 March 2024 6,000 6,000 NET BOOK VALUE At 31 March 2024 204 9,421 9.633 At 31 March 2023 7,053 7.061 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade credrtors Other creditors 11) 2,000 2,000 1,999 2,000 Page 16 continued...
ENTRAIDE MUTUAL AID Notes to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMEiif IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds SOUTER CHARITABLE TRUST GRIMMIT CHARITABLE TrUST WF SOUTHHALL TRUST SAINBURY TRUST DONATIONS OTHER INCOME HMRC {EMA & VAT RECOVERED) BANK INTEREST UASC TRAINING & CONSULTANCY UNRESTRICTED FUND LLYODS BANK ROUGHLEY TRUST CAF 29 1.155 2,833 29 1,155 2,833 3,000 5,084 67 6,080 3,000 2,077 67 6.080 3,007 3,499 {2,000} 3,499 87,352 89,352 4,630 6,859 4,630 6,859 96,376 29.157 125,533 Restricted funds BBC CHILDREN IN NEED HENRY SMITH CHARITY SOLIHULL MBCI Syrian Resettlement Scheme AB CHARITABLE TRUST TRUSTHOUSE CHARITABLE TRUST RESTRICTED FUND UASC TRAINING AND CONSULTANCY HEART OF ENGLANDI SOLIHULL RESILIENCE FUND trIEART OF ENOL4ND GFIFMGF WESTHILL GRANT SOLIHULL MBC 10,697 3,329 {4,130) 300 6,567 3,629 16,355 15,107 16,355 15,592 89 28,615 89 28.615 (999) (999) 255 950 3,419 255 4,050 1,354 114,199 3,11XI (2,065) 114.199 77.817 111,889 189,706 TOTAL FUNDS 174.193 141,046 315,239 Page 17 continued..
ENTRAIDE MUTUAL AID Nates to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued Net movemènt in funds. included in the above are as follows= Incoming Resources Movem8nt resources expended in funds Unrestricted funds GRIMMIT CHARITABLE TRUST SAINBURY TRUST COLE TRUST DONATIONS OTHER INCOME HMRC (EMA & VAT RECOVERED) BANK INTEREST UASC TRAINING & CONSULTANCY UNRESTRICTED FUND REFUGEE ACTION LLYODS BANK ROUGHLEY TRUST CAF 3,000 3,000 3,000 2,077 67 11,080 {3,000) 3,000 (3,0001 2,077 67 6,080 (5,000) 23,920 (20,421) 12,000) {2,440} (20.056} (3701 3.141) 3.499 (2,000) 2.440 25,000 5,000 10,000 4,944 4,630 6,859 88,585 (59,428) 29,157 Restricted funds BBC CHILDREN IN NEED HENRY SMITH CHARITY AB CHARITABLE TRUST HEART OF ENGLAND CFIFMCF WESTHILL GRANT GRANTS FOR CLIENTS SOLIHULL MBC 7,677 31,301 10,001 6,994 11) 1,455 252,558 {11,807) {31,001) 19,516) {3,894} {2,0641 {1,4551 138,359) {4,130) 300 485 3,100 12,065) 114,199 309,985 198,096 111889 TOTAL FUNDS 398,570 257,524) 141046 Page 18 continued...
ENTRAIDE MUTUAL AID Notes to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - contlnued Comparatives for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds SOUTER CHARITABLE TRUST GRIMMIT CHARITABLE TRUST WF SOUTHHALL TRUST DONATIONS UNRESTRICTED FUND 29 1,155 2,833 3,007 112,363 29 1,155 2,833 3,007 89,352 119,387 {23,011) 96,376 Restricted funds BBC CHILDREN IN NEED HENRY SMITH CHARITY SOLIHULL MBCI Syrian Resettlement Scheme AB CHARITABLE TRUST TRUSTHOUSE CFLARITABLE TRUST RESTRICTED FUND UASC TRAINING AND CONSULTANCY HEART OF ENGLANDI SOLIHULL RESILIENCE FUND HEART OF ENGLAND CFIFMCF WESTHILL GRANT 6,547 4,150 3,329 10.697 3.329 14,117 15.107 2.238 16,355 15,107 (1) 28,615 90 28,615 {999) (999) 255 950 3,419 255 950 3,419 63,386 14,431 77,817 TOTAL FUNDS 182 773 174193 Page 19 continued..
ENTRAIDE MUTUAL AID Notes to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows. Incoming Resour8 Movement resources expended in funds Unrestricted funds SOUTER CHARITABLE TRUST WF SOUThHALL TRUST LEIGH TRUST DONATIONS OTHER INCOME HMRC (EMA & VAT RECOVERED) BANK INTEREST UASC TRAINING & CONSULTANCY ARNOLD CLARK COMMUNITY FUND UNRESTRICTED FUND AB CHARITABLE TRUST GOWLING WLG REFUGEE ACTION LLYODS BANK BBC CHILDREN IN NEED 3,000 3,000 1,500 (3,0001 (3,000) (1,500) 17,064) {215) {4,000} (1) 215 4,000 13,358 {13,358) 1.000 {1,000) (23.011 } (120) 1500) (2,400) (27,235) 3,000) (23,011) 120 500 2,400 27,235 3.000 66.393 Restricted funds BBC CHILDREN IN NEED HENRY SMITH CHARITY SOLIHULL MBCI Syrian Resettlement Scheme GARFIELD WESTON FOUNDATION WPD COMMUNITY MAThERSIIN- rM15 TOGETHEF< BFSS PERSULA FOUNDATtON TRUSTHOUSE CHARITABLE TRUST MARSTON GREEN LIONS CLUB SI SOLIHULL & DISTRICT WE DUNN TRUST KNOWLE & DORRIDGE LIONS CLUB HEART OF ENGLANDI SOLIHULL RESILIENCE FUND HEART OF ENGLAND CFIFMCF WESTHILL GRANT {89,404) 123,011 } 31.090 70.001 {26,940) (66,672) 4,150 3,329 62,618 (60,380) 2,238 10,000 (10,000} 2.500 10,000 5,000 (2,500) {10,000) (5,000) 18,565 300 600 650 (18,475) (300} (600} (650) 90 1,750 {1,750) 4.300 9.999 20,001 (4,045) {9,049) 16.582 255 950 3,419 247.374 232,943 14.431 TOTAL FUNDS 313,767 (322,34n {8,5801 Page 20 continued...
ENTRAIDE MUTUAL AID Notes to the Financial Statements - continued forthe Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined posttion is as follows.. Net movement in funds At 31.3.24 At 1.4.22 Unrestrlcted funds SOUTER CHARITABLE TRUST GRIMMIT CHARITABLE TRUST WF SOUTHHALL TRUST SAINBURY TRUST DONATIONS OTHER INCOME HMRC IEMA & VAT RECOVERED) BANK INTEREST UASC TRAINING & CONSULTANCY UNRESTRICTED FUND LLYODS BANK ROUGHLEY TRUST CAF 29 1,155 2,833 29 1,155 2,833 3,000 5,084 67 6,080 3,000 2,077 67 6.080 3,007 3,499 (25,011) 3,499 87,352 4,944 4,630 6.859 112,363 4,630 6,859 119.387 6,146 Restricted funds BBC CHILDREN IN NEED HENRY SMITH CHARITY SOLIHULL MBCI Syrian Resettlement Scheme AB CHARITABLE TRUST TRUSTHOUSE CHARITABLE TRUST RESTRICTED FUND UASC TRAINING AND CONSULTANCY HEART OF ENGLANDI SOLIHULL RESILIENCE FUND HEART OF ENGLAND CFIFMCF VVESTHILL GRANT SOLIHULL MBC 125.533 6,547 20 3,629 6,567 3,629 14,117 15,107 2,238 485 16,355 15,592 (1) 28.615 90 89 28.615 (999) (9991 255 4,050 1,354 114,199 255 4,050 1,354 114,199 63,386 126,320 189,706 TOTAL FUNDS 182.773 132,466 315239 Page 21 continued...
ENTRAIDE MUTUAL AID Notes to th8 Financial Statements - continued for the Year Ended 31 March 2024 MOVEMEiif IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds SOUTER CHARITABLE TRUST GRIMMIT CHARITABLE TRUST WF SOUTHHALL TRUST LEIGH TRUST SAINBURY TRUST COLE TRUST DONATIONS OTHER INCOME HMRC IEMA & VAT RECOVERED) BANK INTEREST UASC TRAINING & CONSULTANCY ARNOLD CLARK COMMUNITY FUND UNRESTRICTED FUND AB CHARITABLE TRUST GOWLING WLG REFUGEE ACTION LLYODS BANK BBC CHILDREN IN NEED ROUGHLEY TRUST CAF 3,000 3,000 3,000 1,500 3,000 3,000 9.141 282 15,080 (3,000) (3,000) {3,000) (1,500) 3,000 (3,000) {7,064) {215) (9.000) (1) 2.077 67 6,080 37.278 {33,779) 3.499 1,000 {1,000) (25.011) (120) (500) (4.840) {47,291) 13,000) {370) 3,141) (25,011) 120 500 4,840 52.235 3,000 5,000 10,000 4.944 4,630 6,859 154.978 Restricted funds BBC CHILDREN IN NEED HENRY SMI IH CHARITY SOLIHULL MBCI Syrian Resettlement Scheme GARFIELD VVESTON FOUNDATION AB CHARITABLE TRUST WPD COMMUNITY MATfERSIIN- THIS TOGETHER BFSS PERSULA FOUNDATION TRUSTHOUSE CHARITABLE TRUST MARSTON GREEN LIONS CLUB SI SOLIHULL & DISTRICT W E DUNN TRUST KNOWLE & DORRIDGE LIONS CLUB {148,832) 6,146 38,767 101,302 {38,747) (97,673) 20 3.629 62,618 (60.380) 2,238 10,000 10.001 {10,000) (9,516) 2.500 10.000 5.000 (2,500) (10,000) (5,000) 18.565 300 600 650 118,475) (3001 (600) 1650) 1,750 {1,750) Page 22 continued...
ENTRAIDE MUTUAL AID Notes to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued HEART OF ENGLANDI SOLIHULL RESILIENCE FUND HEART OF ENGLAND CFIFMCF WESTHILL GRANT GRANTS FOR CLIENTS SOLIHULL MBC 4,300 16,993 20,000 1,455 252,558 (4,045) (12,9431 (18,646) (1,455) 138,359) 255 4,050 1,354 114,199 557,359 431,039 126,320 TOTAL FUNDS 712,337 579.871) 132,466 RELATED PARPf DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 23
ENTRAIDE MUTUAL AID Detailed Statement of Financial Activrties forthe Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Gifts Donations Grants HMRC EMA Donated services and facilities 2,077 385,343 11,080 67 7,064 289,129 4,000 13,573 398,569 313,766 Investsnent income Interest receivable - trading Total incoming resourc 398,570 313,767 EXPENDITURE Charitable activlties SALARIES AND WAGES EMPLOYER'S NIC PENSION COSTS STATIONERY, POSTAGE & STAMPS STAFF. TRUSTEES & VOL TRAINING SUDANESE EVACUEES PROJECT LEISURE & OTHER SOCIAL ACTIVS INTERPRETERS COSTS GAZA EVACUEES PROJECT RENT TRAVEL COSTS ACCOUNTANCY & PAYROLL TELEPHONE INSUFÈANCE VOLUNTEER EXPENSES MEETINGS EXPENSES SYRIAN REFUGEE PROJECT WPD FUEL POVERTY PROJECT EDUCATION PROJECT DRC SUPPORT FOR DESTITUTE CLIENTS PRINT, PHOTO, EMAIL & FAX SUBSCRIPTIONS HOMEWORK CLUB ROOM HIRE Carried forward 113,119 8,659 6,313 3,287 1,500 6,224 6,921 6,778 5,772 10,680 223 3.002 2,493 815 7,706 113,367 7,685 6.203 4,399 2,294 7,418 8,561 7,416 2.033 3.273 1,388 365 6,745 432 8,209 2,500 58,649 9,567 282 282 1,714 252,782 22,696 14,921 4,046 174 521 226,234 This page does not form part of the statutory financial statements Page 24
ENTRAIDE MUTUAL AID Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 Charltable activities Brought fOard DBS & RECRUITMENT COST PUBLICITY UKRAINE REFUGEE PROJECT IT COSTS REPAIRS AND RENEWALS BEFRIENDING ACTIVITIES MISCELLANEOUS EXPENSES AFGHAN REFUGEE PROJECT HOMEWORK CLUB ACTIVITIES CARE PROJECT CONSULTANTSI TRAINERS 226,234 931 582 4,275 3,141 13 3,779 1,682 252,782 953 258 43.202 1,724 400 6,600 647 2,754 10,127 4.401 2,440 5,500 255,042 319,447 Support costs Governance costs BANK CHARGES DEPRECIATION 482 2.000 900 2,900 Total resources expended 257 524 322,347 Net Incomellexpenditure) 141,046 8,580) This page d$ not fomi part of the statutory financial statements Page 25