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 aC￿sS 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 p￿Pared 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 inCu￿ed 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
be￿een 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 re￿iVed 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 ex￿ptIOn 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