CHARITY REGISTRATION NUMBER: 1142919 ENTRAIDE MUTUAL AID Report of the Trustees and Financial Statements For The Year Ended 31 March 2025 GM ACCOUNTANCY Chartered Certified Accountants 472 BEARWOOD ROAD SMETHWICK WEST MIDLANDS ENGLAND B66 4HA
ENTRAIDE MUTUAL AID Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Statement of cash flows 10 11 12 13 Notes to Ihe financial statements The following pages do not form part of the financial statements Detailed statement of financial activities Notes to the detailed statement of financial activities 14 24 26 Godfrey Massa
ENTRAIDE MUTUAL AID Trustees. Annual Report {contintsedJ Year ended 31 March 2025 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and adminlstratlve details Registered charty name Charity registration number Principal office ENTRAIDE MUTUAL AID 1142919 THREE TREES COMMUNITY CENTRE Hedingham Grove Birmingham Wesl Midlands B37 7TP United Kingdom The trustees Mr. F Kupay Mrs H Guizani Ms S Nasreisfahany Mrs T Coulibaly Independent examiner Godfrey Massa Icertified Accountant) 472 BEARWOOD ROAD SMETHWICK WEST MIDLANDS ENGLAND 866 4HA STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by rts governing document, a deed of trust and constitutes an unincorporated charity. Entraide {Mutual Aid) is a well-eslablished charity set up in 2010. Its current Constitution which establishes its objects, and the powers of the organisation was adopted on 2nd May 2011. Entraide became a registered charity on 18 July 2011 (Registered Charity No. 11429191. The charity is also registered with the Immigration Advice Authority IIAAI and authorised to provide immigration advice and services at Level 1 in the category of Immigration and Level 2 in the category Asylum and Protection IOISC registration number N2017000201 The charity is managed by a Board of Truslees comprising of 4 members. During the year under review, Entraide's team comprised of 6 members of staff14 full time and 2 part-time.. lolal full lime equivalent.. 5). We also benefitted from the support of 6 active volunteers who given their time to support our clients during the past financial year. Godfrey Massa
ENTRAIDE MUTUAL AID Trustees, Annual Report (continu8d) Year ended 31 March 2025 OBJECTIVES AND ACTIVITIES Enlraide's aim is to promote the wellbeing of asylum seekers, refugees and migrant workers living in Solihull and the surrounding area and to facilitate their integration into society. The charity also works to relieve poverty and promote sustainable development in Africa. We do this by working in partnership with local organisalions based In Africa to implement development projects that empower people and contribute to improve the quality of their lives, especially in the fields of education, health, water and sanilalion, agriculture and livelihoods (informal sector, microfinance, Small Scale Enterprises), environment, HIV, street children, anti-corruption and good governance, elc. Entraide has the following well-known charitable objects.. 111 To relieve poverty, sickness, distress, unemployment and financial hardship among refugees, asylum seekers, migrant workers and their dependants for the public benefit, especially those living in Solihull and the surrounding area, by providing advocacy, support, training, interpreting, translating and advice on health, welfare benefits, housing, debt, education, training and employment, etc. 121 To promote the social inclusion for the public benefit among people who are refugees, asylum seekers and migrant workers and their dependants who are socially excluded on the grounds of their social and economic position, by providing training in vocational skills, social and recreational facilities and events involving the community and by assisting them to integrate into society. (3) To prevent or relieve poverty in Africa and promote sustainable development for the public benefit by.. {a) Providing or assisting in the provision of education, training. healthcare, infrastructure or other projects and all the necessary support designed to improve the conditions of life in socially and economically disadvantaged communities of Africa and enable individuals to generate a sustainable income and be self-sufficienl. {b) Undertaking research into factors that contribute to poverty and the most appropriate ways to mitigate these. Icl The preseNation, consernation and the protection of the environment and the prudent use of resources and Idl the promotion of sustainable means of achieving economic growth and regeneration. By sustainable development, we mean "development which meets the needs of the present without compromising the ability of future generations to meet their own needs." {4) Such other charitable purposes for the public benefit as the trustees shall determine. There have been no changes to the charity's objects over the financial year under review. Godfrey Massa
ENTRAIDE MUTUAL AID Trustees, Annual Report (continued) Year ended 31 March 2025 DELIVERING PUBLIC BENEFIT The Trustees of Enlr21de have had due regard lo the guidance issued by the Charity Commission in relation lo public benefit and believe that the activities of the Charity, wilhoul hesitation, fulfil its obligations around public benefit. ACHIEVEMENTS AND PERFORMANCE This has been another SUC$sful year for Enlraide both in terms of activities delivered as well as the organisalion's development. In terms of aclivilies, we have implemented several projects in the UK and in the Democratic Republi¢ of Congo. UK PROGRAMME Like in previous years, we have carried on delivering several projeclslaclivilies aimed at supporting asylum seekers, refugees and other vulnerable migrants in Solihull and the surrounding area via our casework, befriending and leisure activities and various 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. During 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 {regulaled at IAA Levels 1 and 21, etc. We also provided essential items (food, clothes, toiletries, etc.) lo newly arrived asylum seekers and refugees and those in desperate situations. ort to newl arrived as lum seekers dis ersed to Solihull We have been running a drop-in session al the Ramada Hotel Solihull, a conlingency hotel that accommodates newly arrived asylum seekers. We have provided casework support to 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 lo attend importanl appointments, elc. but also intensive casework to apply for asylum support (section 95) from the Home Office, access immigration advice either internally or by referring them on to legal aid funded solicitors, registering with GP and denlisls, finding ESOL classes, etc. When granted leave to remain, we supported them through the move-on process lo transition from Asylum Support from the Home Office to mainstream housing and welfare systems. ort to Ukrainian refu ees arrivin in the bomu 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 become homeless or those arriving via Birmingham Airport 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 services they required to start rebuilding their lives in the UK. The support provided was holistic starting with the provision of basic items such as toiletries, clothes, mobile phone top ups, elc. on arrival then helping them to open bank accounts, apply for welfare benefits, register with GP and dentist practices, access education (including ESOL}, access accommodation from the local aulhority or private landlords, etc. Godfrey Massa
ENTRAIDE MUTUAL AID Trustees, Annual Report {¢onllnued) Year ended 31 March 2025 Immi ration Advice Entraide has been registered with the Immigration Advice Aulhonty (IAAI Sin 2017 and is authorised to provide regulated immigration advice and services al Level 1 Immigration and Asylum & Protection and Level 2 Asylum & Protection. This enables us to support individuals with various immigration applications such as.. Family Visa applications (Spouse, fiancée, children) Family reunion applications for refugees Travel Documents applications Applications for Indefinite Leave to Remain Applications for Naluralisalion as British citizens Work, study and visitors, visas Applications to lift the No Recourse to Public Funds restrictions so that people can apply for benefits and social housing Support with asylum claims including signposting to legal aid funded solicitors or other pro-bono immigration advisers. In total 76 individuals have benefitted from our accredited immigration advice during the year under review. During the year under review, we have also supported hundreds of individuals to transition from physical forms of leave to remain in the UK such as biometric residence permits (BRPI and cards (BRC), vignettes, etc to an e-visa. Pmmoting Digital Inclusion We have worked with Vodafone's everyone.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 stay connected with friends and families in the UK and abroad and to access vital services online such as English courses, access lo health information, managing their Universal Credit claims online, accessing employment opportunities which in turn contributed to facilitating their integration into the local community. Provision of ESOL classes to newly arrived asylum seekers at the contingency hotel Many asylum seekers arriving in the borough struggle to access 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 arrived asylum placed at the Ramada must wait for 6 months and sometimes longer before they start learning 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 week. Leisure and social Activities We have offered to our clients some opportunities for socialisalion through trips and aclivilies. In December 2024, we organised a Christmas party which was attended by many asylum seekers, refugees and migrants from across the borough and the greater Godfrey Massa
ENTRAIDE MUTUAL AID Trusteès, Annual Report (continued) Year ended 31 March 2025 Birmingham area. We also organised the first ever Iftar event in Solihull which attended by over 120 individuals including Solihull Mayor and several Council's staff. DEMOCRATIC REPUBLIC OF CONGO PROGRAMME Since 2013, we have been working with educational aulhorilies, community leaders and parents to increase aCsS and improve the quality of education in Ganaketi {Province of Kwango) in the Democratic Republic of Congo. Our priority areas include.. Investing in school infrastructures including water and sanitation within school environmenl. Supporting children from poor background, especially orphaned and disabled children to enrol and stay in education. Supporting more children, especially girls transition from primary to secondary school. Teacher training and improving schools, management. Supporting schools to improve their safeguarding children's policies and practices, etc. During the year under review, Entraide has expanded its activities in Congo to include a new project supporting street children in Kinshasa. Godfrey Massa
ENTRAIDE MUTUAL AID Trustees. Annual Report Iconiinuedj Year ended 31 March 2025 Following a comprehensive assessment which has enabled us to better understand the needs of these children, we launched a new project to support these children through rehabilitation, skills acquisition, social reintegration, advocacy and lobbying for a change of policy. To date, 38 street have been attending the centre EPUBLIQUE DENaiRhiiou EUNGa NTFI - E DNC ntVUBLIDUE UEnaiHA TIOUE CONGU ENTRAIDE IIG OVERALL IMPAcr A total of 807 have benefitted from our services in the UK during the year under review, which is a significant number considering the size of our charity. These included.. newly arrived asylum seekers placed either in the contingency hotel in the South of the borough or in Houses of Multiple Occupation across the borough. newly arrived refugees resettled in the borough from countries like UKraine and Afghanistan. People evacuated from war zones such as Sudan, Gaza and Israel as well as British National Overseas IBNOI from Hong Kong Other vulnerable migrants, such as people with no recourse to public funds diid VILIIIIIS ol-dom¢stic abuse. The support provided to these individuals was holistic and included things such as helping asylum seekers to access legal aid funded immigration advice so that they could regularise Godfrey Massa
ENTRAIDE MUTUAL AID Trustees, Annual Report (continued) Year ended 31 March 2025 their immigration situation, supporting them to apply for financial support from the Horne Office under section 95., supporting those with refugee status and other types of leave to apply for national insurance numbers and all the welfare benefits., support everyone to register with GP and denlisl, to access English language both in the community and at college, access lo basic items such as clothes and food, SIM cards, digital devices, access leisure activities, etc. For those migrants with no recourse to public funds who became destitute and victims of domestic abuse, the support included helping them lo apply to the Home Office lo lift the no recourse lo public funds restriclion so that they could access welfare benefits, elc. Our social activities such as our Refugee Week event, our Christmas Party on 19th December 2024, the Ramadan Iftar Party on Ihe16th March 2025 and day trips s were attended by over 120 people and provided an amazing opportunity for people to establish new social networks and feel part ofthe local community. Most of the individuals supported 1950/0) have confirmed that the support provided has enabled them to overcome social isolation and feel part of the local community Many of the clients we supported laround 66 /ol were individuals who had recently been granted refugee status or other types of leave to remain which meanl we were able to support them through the move-on process, i.e. from asylum support to mainstream support. This included helping them to open bank accounts, apply for national insurance numbers and welfare benefits as well lo engage in a positive activity such working, volunteering or training. We have also won a contract with Solihull Council to support all Ukrainians arriving in the borough in addition lo supporting their hosts from 1 st April 2024, taking over from a national charity. We are pleased to report that this contract has been extended for the current financial year, i.e. until 31st March 2026 providing additional resources to the organisation and further increasing our financial sustainability. In April 2024, we opened a new office in the South of the borough lo respond the growing number of asylum seekers and refugees arriving in this part of the borough. Our team is now located in the same building as the Community Advice Hub (managed by Age UK) meaning that all refugees, asylum seekers migrants coming lo the hub for advice are re-directed to our caseworkers. The additional costs resulting from this office were in part mel with the resources provided by this grant. We have been able lo recruit a new Service Manager and 1 part-time admin who joined our team in January 2025. We are in the process of recruiting a Senior Caseworker and 1 additional Caseworker to increase our capacity. 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. We could not have achieved these successes without the support of our funders, especially Solihull Council, the National Lottery Community Found, the Henry Smith Foundation, Lloyds Bank Foundation for England and all olher donors. We would like to express our gratitude to our volunteers for donating their precious lime and skills lo support some of the most vulnerable members of our community. Godfrey Massa
ENTRAIDE MUTUAL AID Trustees, Annual Report (contltrJu8dJ Year ended 31 March 2025 CHALLENGES Over the past few years, Solihull has seen a significant increase in the numbers of asylum seekers, refugees, and other migrants arnving in the borough. There are currently approximately 300 asylum seekers placed in a contingency hotel and HMOS across the borough. Over 500 Ukrainian refugees have arrived in the borough under the Ukraine Schemes. Over 5000 BNO visa holders from Hong Kong and hundreds of other refugees and migrants from all over the world have settled in Solihull. In addition to these, our Council and our charity have been heavily involved in responding to the evacuation of people from Afghanistan, Sudan and Gaza. Initially, asylum seekers placed in the 'contingency holel, stayed in limbo for several months or sometimes, years unable to start rebuilding their lives due to delays in the Home Offi processing their asylum claims because of the Covid-19 pandemic. However. over the past 2 years, there has been a significant increase in the number of people granted leave to remain as part of the government's efforts to clear the asylum backlog. Unfortunately, this has created other challenges for us as the timescale given to these individuals to move on from Home Offi¢e's lo mainstream support is very short resulting in many becoming unable to access mainstream support. This has led to many newly granted refugees becoming homeless and destitute in our area and having to turn to us for support. During the year under review, there have also been several changes introduced by the government such as the transition to e-visas, the suspension of family reunion provisions for refugees,. the pause in the processing of asylum claims for Synan refugees, the Afghan Resettlement scheme, etc. Being the only specialist refugee in the entire Solihull borough and therefore the only 'go to, organisation for all these people, demand for our services has continued to grow year by year, bul our capacity lin terms of human resources) remains low compared to the need, despite recruiting an additional caseworker and admin worker. Another major challenge facing our organisation is funding for our Africa Programme. Sin the end of our School Building Project and the Gids Education Project, we have been unable to secure external funding for our projects in Corigo due to the lack of fundraising capacity within the team and the board of trustees, meaning that we had to significantly reduce our aGlivities in the country. FUTURE PLANS During this financial year, Enlraide has worked on a new strategic plan for the organisation's growth over the next three years (2025-20281, focusing on financial sustainability, operational capacity building and geographical expansion. This strategic plan builds on the previous Development Strategy 2022124 which had the following strategic objectives. 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 accessible modern and safe environment which promoles a wide range of services in the Wesl Midlands To have a sustainable organisation and leadership structure with the right mix of capabilities and skills Godfrey Massa
ENTRAIDE MUTUAL AID Trustees, Annual Report (Continued) Year ended 31 March 2025 To have in place long term funding for core support activities including our Africa Programme To be supportive of digital inclusion To have an enhance profile and trust with all key stakeholder groups. Our new strategic plan 2025128 is focussed on transitioning from a mainly volunteer-led organisation lo a professionally managed charity with a secure financial foundation, expanded setvices and a robust organisational structure. Our strategic priorities for 2025- 2028 are therefore to.. Strengthen Financial Stability and Diversify Funding Enhance Organisational Capacity and Leadership Expand Geographical Reach and Service Scope The creation of a paid Director role by Year 2 is a critical milestone, enabling consistent leadership and operational oversight. Entraide also recognizes the Importan of attracting, training and developing staff lo address operational ohallenges, build capacity and support a sustainable lalenl pipeline. There will also be a focus on strong governance and board member development, ensuring effective leadership, informed decision-making and long-term organisational success. In addition, partnerships andlor strategic allian will be helpful for supporting these priorities, enabling financial growth, programme expansion and capacity building. During this financial year, we also spent a lot of time reviewing our monitoring and evaluation systems, including our database to ensure that 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 community. We are grateful lo the Charities Aid Foundation ICAFI Keystone Fund and Lloyds Bank Foundation Enhance Programme for supporting us through this development journey. Approved by order of the board of trustees on behalf by.. and signed on its Trustee Godfrey Massa
ENTRAIDE MUTUAL AID Independent Exarniner's Report lo the Trustees of ENTRAIDE MUTUAL AID Year ended 31 March 2025 I report to the trustees on my examination of the financial statements DI ENTRAIDE MUTUAL AID ('Ihe charily'l lor the year ended 31 Mareh 2025. Responsibilities and basis of report As the trustees ol the charity you are responsible for the preparation of the financial statements in accordance with the requirements ol the Charities Act 2011 Ilhe Act'i. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my exarrination I have followed all the applicable Directions given by th8 Charity Commission under section 1451Sllbl of the Act. Indapendent examlnerfs Statement Since tre charity's gross income exceede(J £250.000 your exarniner musl be a member ol a body listed in seclion 145 of the 2011 Act. I confirm that l arn qualified lo undertake the examination because l èrn a mèmber ol the Association of Chartered Certified Accountants, which is one of Ihg listed bodies. I have completed my examination. I confirm that no rnaterial matters have come to my attention in connection with the examination giving me cause lo beliève that in any material respect. accounting records were not kept in iespecl ol the charity as required by section 130 of the Act.. cir the financial slalemenls do not accord with those records", or thè financial slalements do not wmply with the applicable requirements confftrning the form and content of accounts set out in the Charities IAccounts and Report51 Regijlalions 2008 other than any requirement Ihal the accounts give a 'tru8 and fair, view which is not a matter considered as part of an independènt examination. I have no concerns and have come across no C>lher matters in connection with the exafnination lo which aiteniion should be drawn in this r8port in order to enable a proper Ljnderstanding of the a¢counts to be reachèd. Godfrey (Certified Accountant) as Independent Exarniner GM Accountancy 472 BEARWOOD ROAD SMETHWICK WEST MIDLANDS ENGLAND B66 4HA G¢>dfrey Massa 10
ENTRAIDE MUTUAL AID Ststement of Financial Activities Year ended 31 March 2025 2025 Reslricled funijs Total funds Unreslricled funds 2024 Note Total funds Income and endowments Donations and legacies Charitable activities Other trading 8clivits.es Investment income Total income 55.631 7,189 14,112 281,569 337.200 7,189 14,112 363,569 11.080 23,920 76,932 281,569 358,501 398,570 Expenditure Expenditure on charitable activities Total gxpenditure 62,178 221,356 283,535 257.522 62.178 221,356 283.535 257,522 Net income and net movement in funds 14.754 60.213 74.966 141,048 Reconciliatlon of funds Total funds brought forward Total funds carried f0Th4ard 261,205 54,036 315.241 174,193 275,959 114,249 390,208 315,762 The stalernenl of financial 8clivilies includes 811 gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 14 to 22 fomi part of these financial statements. Godfrey Massa 11
ENTRAIDE MUTUAL AID Statement of Financial Position 31 March 2025 2025 2024 Flxed assets Tangible fixed assets Note 13 13,562 9,634 Current assets Cash al bank and In hand 378,645 307,607 Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Net assets 14 2.000 2,000 376,645 390,207 390,207 305,607 315.241 315.241 Funds of the charity Reslricled funds Unreslricled funds Total ¢harlty funds 114,249 275.959 141.946 173.816 17 390,208 315,762 These financial statements were approved by the board of Iruslees and authorised for issue on and are signed on behalf of the board by.. Mr. F Kupay MA Msc Trustee The notes on pages 14 to 22 form part of thes• financial statements. Godfrey Massa 12
ENTRAIDE MUTUAL AID Statement of Cash Flows Year ended 31 March 2025 202S 2024 Cash flows from operatlng actlvities Nel income 74,966 141.048 Adjustments for.. Depreciation of tangible fixed assets Government grant income Other Interest receivable and simi18r income Interest payable and similar charges Cash generated from operations Interest paid Interest received 2,000 2,000 110,0011 187 482 77,153 133,528 11871 14821 Nel cash from operating activities 76,966 133,047 Cash flows from investing activitles Purchase of tangible assets Nel cash used in investing activities 15.9281 15,9281 14,5731 14,5731 Cash flows from financing activities Government grant Income Nel cash from financing activities 10.001 10,001 Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equlvalents at end of year 71.038 307,607 138,475 169,132 378,645 307,607 The notes on pages 14 to 22 fomi part of thèse financial statements. Godlrey Massa 13
ENTRAIDE MUTUAL AID Notes to the Financial Ststements Year ended 31 March 2025 Ggneral information The charity is a public benefit entity and a registered charity In England and Wales and is unincorporated. The address of the principal office Is Chelmsley Wood Baptist Church Centre. Hedingham Grove, Birmingham, West Midlands, B37 7TP, United Kingdom Statement of compliance These financial statements have been pPared in compliance with FRS 102, 'fhe Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharilies SORP {FRS 10211 and the Charities Act 2011. Accounting pollcies Basis of preparation The financial ststements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through Income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng eoncern There are no material uncertainties about the ¢harity's ability lo continue. Fund accounting Unrestricted funds are available for use al the discretion of the trustees lo further any of the charity's purposes. Designated funds are unreslricled fvnds earmarked by the trustees for particular fvlure project or commitment. Restricted funds are subjected lo reslriclions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes". reslricled Income funds or endowment funds. Godfrey Massa 14
ENTRAIDE MUTUAL AID Notes to the Financial Statements (COnlinued} Year ended 31 March 2025 Accounting policies Icoiiiinued) Incoming resources All incoming resources are included in the slalemenl of financial acb'vilies when entitlement has passed lo the charity", It is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of Income.. income from donations or grants is recognised when there is evidence of enlillement lo the gift, reTript is probable and ils amount can be measured reliably. legacy income is recognised when reeeipl is probable and entitlement is established. income from donated goods is measured al the fair value of the goods unless this is impractic81 to measure reliably, in which case the value Is derived from the cost to the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there Is a contractual requirement lor il to be spent on a particular purpose 2nd retumed if unspent, in which case il may be regarded as reslriclel. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is ¢lassifi'ed under headings of the statement of rinancial activities lo which il relates-. expenditure on raising funds Includes the costs of all fundraising aclivilies, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs inCued by a charity in undertaking activities that further ils charitable aims for the benefit of ils beneficiarie5. including those support costs and costs relating to the governance of the charity apportioned lo charitable aclivilies. other expenditure indudes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable aclivilies. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly lo that aclivily. Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consislenl basis. Tangible assets Tangible assets are initially recorded al cost, and subsequently slated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried al revalued amounts are recorded at the fair value at thè date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Godfrey Massa 15
ENTRAIDE MUTUAL AID Notes to the Financial Statements (coniinuedj Year ended 31 March 2025 Accounting policies (contsnued) Tangible assets (continued) An increase in the carrying amount of an asset as a result of a ValUatIon. is recognised In other recognised gains and losses, unless il reverses a charge for impairment that has previously been reeognised as expenditure within the statement of fi'nancial aclivilies. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses. except lo which it offsets any previous revalu81ion gain, In which ease the loss is shown within other recognised gains and losses on the statement of financial aclivilies. Depreciation Depreciation is calculated so as lo write off the cost or valuation of an 8ssel, less ils residual value, over the useful economic life of that asset as follows". Impairment of fixed assets A review for indicators of impairment is carried out al each reporting dale, with the recoverable amount being estimated where such indicators exist. Wiere the carrying value exceeds the recoverable amount. the asset Is impaired accordingly. Prior impairments are also reviewed for possible reversal al each reporting date. For the purposes of impairment testing. when 1£ is not pos51ble to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unil lo which the asset belongs. The cash-generaling unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is. from the acquisition dale, allocated to each of the cash-generating units that are expected lo benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned lo those units. Government grants Government grants are recognised al the fair valde of the asset reiVed or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching lo them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, il is recognised in income when the grant proceeds are received or receivable Where the grant does impose specified future performance-relaled conditions on the recipient, il is recognised in Income only when the performance-relaled conditions have been met. Where grants received are prior lo satisfying the revenue recognition criteria, they are recognised as a Flnancial instruments A financial asset or a financial liability is fecognised only when the charity becomes a paty lo the contractual provisions of the instrurnent. Basic financial instruments are initially recognised at the amount receivable or payable including any related Irans8clion costs. Godfrey Massa 16
ENTRAIDE MUTUAL AID Notss to the Financial Statements (continued) Year ended 31 March 2025 Accounting polleies (continued) Financial instruments Iconlinued) Current assets and current liabilities are subsequently measured at the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequently measured al amortised cost. Where investments in shares are publicly traded or their fair value can olhemise be measured reliably. the investment Is subsequently measured al fair value with changes in fair value recognised in income and expenditure All other such investments are subsequently measured at cost less impairment. Other financial inslrumenls, including derivatives, are initially recognised at fair value. unless payment for an asset is deferred beyond normal business terms or financed al a rale of interest that is not a market rate, in which case the asset is measured al the present value of the future payments discounted al a market rale of interest for a similar debt instrument. Other financial instruments are subsequently measured al fair value, with any changes recognised in the statement of financial aclivilies, with the exptIOn of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment al the end of each reporting dale. If there is objective evidence of impairment, an Impairment loss is reeognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other fin8ncial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised Immediately, to the exlenl that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the Impairment not previously been recognised. Defined contribution plans Contributions to defined contribution plans are re¢ognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as 8n ossel lo the exlenl that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting dale in which the employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount Is recognised as an expense in the period in which it arises. Donations and legacies Unreslricled Funds Restricted Total Funds Funds 2025 Donations Donations Other Income 1.056 255 1.056 255 Godfrey Massa 17
ENTRAIDE MUTUAL AID Notes to the Financial Statements (continuedj Year ended 31 March 2025 Donations and legacies (continuedl Unrestricted Funds Reslricled Total Funds Funds 2025 Grants BBC Children In Need NLCF Henry Smith Charity Lloyds Bank Foundation Heart of England Poslcode Community Trust Refugee Action Grimmitt Charitable Trust CAF Grants for Clients Roughly Trust Sainlbury Tru51 Migrant Helpline Solihull MBC Cole Trust AB Charitable Trust 61.466 32,200 61,466 32.200 27,500 27,500 20,000 20.000 2.800 2,800 1,700 1,700 4,020 4,020 186,203 186,203 55.631 281,569 337,200 Unreslrieled Funds Restricted Total Funds Funds 2024 Donatlons Donations Other Income 2,077 67 2,077 67 Grants BBC Children In Need NLCF Henry Smith Charity Lloyds Bank Foundation Heart of England Postcode Communty Trust Refugee Action Grimmitt Charitable Trust CAF Grants for Clients Roughly Trust Sainlbury Trust Migrant Helpline Solihull MBC Cole Trust AB Charitable Trust 7,677 7,677 31,300 31,300 25,000 6,994 25,000 6,994 2,440 3,000 10,000 2,440 3,000 10,000 1,455 5.000 3,000 1,455 5,000 3.000 252,558 252,558 3,000 10,001 3,000 10.001 53,584 309.985 363,569 Godfrey Massa 18
ENTRAIDE MUTUAL AID Notes to the Financial Statements (coijtinued) Year ended 31 March 2025 Charitable activities Unreslricled Totsl Funds Unreslricled Total Funds Funds 2025 Funds 2024 HMRC IEMA & SMP Recovered) 7,189 7,189 11.080 11,080 Other trading activities Unreslricled Total Funds Unreslricled Totsl Funds Funds 2025 Funds 2024 Consultancy 14,112 14,112 23,920 23.920 Investment income Unrestricted Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Bank interest receivable Expendlture on charitable activities by fund type Unreslricled Funds Restricted Total Funds Funds 2025 UK Programme DRC Programme Support costs 49.339 12,839 173,441 45,727 2.188 222.781 58.568 2,186 62,178 221,356 283,535 Unrestricted Funds Reslricled Total Funds Funds 2024 UK Programme DRC Programme Support costs 20,004 14,922 219.592 240,118 14,921 2,483 2,483 34.926 222,075 257,522 Expendltuie on charitsble activities by activity type Activities undertaken directly Support Total tunds costs 2025 Total fund 2024 UK Programme DRC Programme Governance costs 222,781 58,568 222.781 58.568 2.186 240,118 14,921 2,483 2,186 281,349 2,186 283.535 257,522 Godfrey Magsa 19
ENTRAIDE MUTUAL AID Notes to the Financial Statements (¢ontlnuodJ Year ended 31 March 2025 10. Net income Net income is staled after chargingllcreditingl" 2025 2024 Depreciation of tsngible fixed assets 2,000 2,000 11. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Social security eosts Employer contributions to pension plans 112,720 9,269 6,660 113,118 8,659 6.312 128,649 128,089 The average head count of employees during the year was Nil12024.' Nill. No employee received employee benefits of more than £60,000 during the year12024.' Nill. 12. Trustee remuneration and expenses No Trustees were paid during the financial year. 13. Tangible fixed assets Plant and Fixtures and machinery fittings Equipment Totsl Cost Al 1 April 2024 Additions 312 435 16,467 5,928 17,214 5,928 At 31 March 2025 312 435 22,395 23,142 Depreciation Al 1 April 2024 Charge for the year At 31 March 2025 245 290 7,045 2,000 7,580 2,000 24S 290 9,045 9,580 Carrylng amount At 31 Mareh 2025 67 145 13,350 13,562 Al 31 March 2024 67 145 9,422 9,634 14. Creditors.. amounts falling due within one year 2025 2024 Accruals and deferred income 2,000 2,000 Godfrey Ma88a 20
ENTRAIDE MUTUAL AID Notes to the Financial Statements (contlnued) Year ended 31 March 2025 15. Pensions and other post retirement benefits Defined contribution plans The amount recognised in Income or expenditure as an expense in relation to defined contribution plans was £6,66012024'. £6,312). 16. Government grants The amounts recognised in the financial ststemenls for government grants are as follows.. 2025 2024 Recognised in income from donations and legacies". Government grants income 10,001 17. Analysis of charitable funds Unrestricted funds At 31 March 20 25 Al 1 April 2024 Income Expenditure Donations Donations 191,445 69,760 76,932 162,1781 206.199 69,760 261,205 76,932 162.1781 275,959 Al 31 March 20 24 At 1 April 2023 Income Expenditure Donations Donations 50.397 69.760 88,585 134,9261 104.056 69,760 120,157 88,585 134,9261 173,816 Restrl¢ted funds At 31 March 20 25 At 1 April 2024 Income Expenditure 54,036 281.569 1221,3561 114.249 Al 31 March 20 24 At 1 April 2023 Income Expenditure 54,036 309.985 1222.0751 141.946 Godfrey Massa 21
ENTRAIDE MUTUAL AID Notes to the Financial Statements (contlnue(¢J Year ended 31 March 2025 18. Analysis of changes in net debt At Al 1 Apr 2024 Cash flows 31 Mar 2025 307,607 Cash at bank and in hand 71.038 378,645 Godfrey Massa 22
ENTRAIDE MUTUAL AID Management Information Year ended 31 March 2025 The following pages do not form part of the financial statements. Godfrey Massa 23
ENTRAIDE MUTUAL AID Detsiled Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Donations and legacies Donations Other Income BBC Children In Need NLCF Henry Smith Charity Lloyds Bank Foundation Heart of England Poslcode Communty Trust Refugee Action Grimmitt Charitable Trust CAF Grants for Clients Roughly Trust Sainlbury Trust Migrant Helpline Solihull MBC Cole Trust AB Charitable Trust 1,056 255 2,077 67 7,677 61,466 32,200 27,500 31,300 25,000 6,994 20,000 2,440 3,000 10,000 1,455 5,000 3,000 2,800 1,700 4,020 186.203 252,558 3,000 10.001 337.200 363,569 Charitable activities HMRC IEMA & SMP Recoveredl 7.189 11,080 Other trading activities Training & Consultancy 14,112 23,920 Investment income Bank interest receivable Total income 358.501 398,570 Godfrey Massa 24
ENTRAIDE MUTUAL AID Detailed Statement of Financial Activities (contintsedj Year ended 31 March 2025 2025 2024 Expenditure Expenditure on charltable activities Wages and salaries Employer's NIC Pension costs Rent Repairs and maintenance Insurance Other motorltravel costs Legal and professional fees Telephonè Other office costs Depreciation Other interest payable and similar charges Childrens Indoor Activities Leisure & Other Social Activities Support for Destitute Clients Support For deslitule Clients Postage and Stationery Education Project Volunteer Expenses Meeting Expenses Recruitment and DBS Costs Consullanlsl Trainers Interpreters and Translators Fees Publicity IT Costs IRepairslMaintenance I Website Subscriptions Women'5 Befriending Project Syrian Resettlement Scheme Ukrainian Refugee Project Sudanese Evacuees Project Gaz8 Evacuees Project Care Project Meetings Expenses 112.720 9,269 6.660 14.640 113,118 8.659 6,312 10,680 3,015 815 223 891 510 3,068 3.776 447 1,999 187 2,493 5,490 2,001 482 271 4,130 6,921 4.046 174 14,921 7,706 2,601 4,221 2,399 58.568 2,021 829 403 3.095 8,340 246 10,577 559 931 7,000 8,842 581 3,141 3,779 22.696 4.275 6,224 5,772 2,440 384 21,360 14,149 283,535 257,522 Total expenditure 283,535 257,522 Net Income 74,966 141,048 Godfrey Massa 25
ENTRAIDE MUTUAL AID Notes to the Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Expgnditure on charitsble activities UK Programme Activities undertaken directly Salaries and Wages Employer Nl Pension costs Direct charitable activity 7 rent Repairs & maintenance Direct charitable activity 1 insurance Direct charitsb other molorltravel costs Accountancy and Audit Fees Telephone Direct charitable activity 1 other office costs Homework Club Trips Homework Club Small Equipment Leisure & Other Social Activities Support For deslilute Clients Postage and Slalionery Volunteer Expenses Meeting Expenses Recruitment and DBS Costs Consullanlsl Trainers Interpreters and Translators Fees Publicity IT Costs (Repairslmainlenance I Website Subscriptions Women's Befriending Project Synan Resettlement Scheme Ukrainian Refugee Project Sudanese Evacuees Project Gaza Evacuees Project Care Proje¢l Meetings Expenses 112.720 9,269 6.660 14,640 113,118 8.659 6,312 10,680 3,015 815 223 891 510 3,068 3,776 447 2,4g3 5.490 271 4,130 6.921 4,046 174 7,708 2,601 4,221 2,399 2,021 829 403 3.095 8,340 246 10,577 559 931 7,000 8,842 581 3,141 3,779 22.696 4,275 6,224 5,772 2,440 384 21,360 14,149 222,781 240,118 DRC Programme Activities undertaken directly Education Project in DRC Governance costs Governance costs - depreciab'on Bank Charges 58,568 14.g21 1.999 187 2,001 482 2,186 2,483 Expenditure on charitable activities 283,535 257,522 Godfrey Massa 26