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2021-03-31-accounts

Company no. 07607693 Charity no. 1143313

Borderlands (South West) Limited Report and Unaudited Financial Statements 31 March 2021

Borderlands (South West) Limited

Reference and administrative details

For theyear ended 31 March 2021
Company number 07607693
Charity number 1143313
Registered office and The Assisi Centre
operational address Lawfords Gate
Bristol
BS5 0RE
Trustees Trustees, who are also directors under company law, who served
during the period and up to the date of this report were as follows:
Andrew Bent
Peter Browne
John Flannery (resigned 17 October 2020)
Mary Hopper
Motcha Mary (appointed 17 October 2020)
Richard McKay
Cynthia Ochieng (appointed 17 October 2020)
Antonio Stavrou
Nicholas Tarr
Robert von Hawrylak
Bankers Co-operative Bank CAF Bank Ltd
PO Box 250 25 Kings Hill Avenue
Delf House Kings Hill
Southway West Malling
Skelmersdale Kent
WN8 6WT ME19 4JQ
Aldermore Bank
Western House
Lynch Wood
Peterborough
PE2 6FZ
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

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

Structure, governance and management

Structure

Borderlands (South West) Limited is constituted as a registered charity and company limited by guarantee.

Nature of governing document

The Memorandum and Articles of Association of the Company.

Recruitment and appointment of trustees

New trustees are recruited by invitation from the networks of existing trustees, by recommendation, and occasionally by advertising. Following a detailed selection process approved by the Board, and the appropriate background checks, they are formally appointed after discussion at a meeting of the trustees.

Objectives and activities

Objects and aims

To relieve asylum seekers and refugees in need, hardship and distress by reason of their social and economic circumstances by such charitable means as the trustees shall determine including the advancement of education, relief of poverty and the preservation and protection of good health.

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

For the purpose of this clause ‘socially excluded’ means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards; crime (either as a victim of crime or as an offender rehabilitating into society); sexual exploitation.

To advance the education of the public in the subject of those groups mentioned above with the aim of increasing community cohesion and to inform public policy. For the purpose of this clause, community cohesion is a term to describe how everyone in a geographical area lives alongside each other with mutual understanding and respect.

To promote general charitable purposes for the benefit of the community of Bristol and the surrounding area, and to provide relief from financial hardship and social and/or economic disadvantage. and to advance the education of its residents of all ages; and in particular to provide opportunities for the aforementioned residents to participate fully in the life of their community in ways which address and alleviate social and economic disadvantage.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

Main activities

Drop-in centre

Run within government restrictions and guidelines throughout the year.

Our Drop-in is a safe space where asylum seekers and refugees can receive a warm welcome, a hot meal and support to rebuild their lives. It runs at the Assisi Centre in Easton two days a week for 51 weeks per annum. We offer:

Response to current Covid restrictions: The Drop-in was unable to offer all the above but did remain open in a reduced way throughout Covid restrictions, offering destitution payments, a hot take-away meal and food parcels (including a delivery service). There was regular telephone contact with members. An IT suite was set up in January to respond to a variety of needs for members with poor IT devices and connections.

Mentoring project

The project provides asylum seekers and refugees with one-to-one support through creating a safe relationship with a local ‘mentor’ to support them to achieve an agreed personal goal. Relationships aim to span 6 months, but this may be longer or shorter if needed. As well as practical support, emotional support is also often provided. Mentors meet mentees once a week for an hour of face-toface contact and are available by phone or social media at agreed times for more support if needed.

The project aims to:

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

Mentors and mentees are matched based on the needs (linguistic, practical and/or emotional) of the mentee and the skill set and experience of the mentor (some mentors were refugees and asylum seekers themselves). Volunteers are trained in the personal and practical skills necessary to be an effective mentor for refugees and asylum seekers e.g. improving their English, finding local places of worship, registering with a GP, dealing with culture shock and with fear and uncertainty, opening a bank account and getting a National Insurance number. Borderlands runs follow-on monthly training, information and advice sessions for volunteers and provides them with one-to-one support through team leaders and an ‘escalation’ service to the Mentoring Project Manager. All volunteer mentors have enhanced DBS checks.

The Peer Mentoring Project also falls under the Mentoring Project. This consists of a small team of member (beneficiary) mentors (4 to 6). This service looks to provide a friendly welcome and thorough introduction to Borderlands for new members, from a fellow asylum seeker or refugee who has experienced the same process. Support includes:

Response to current Covid restrictions: The Mentoring Project continued remotely via mobile, Facetime and IT connections etc, and supervision continued to be provided. As lockdown was eased, some one-one mentoring took place safely distanced and outdoors.

Cross Bridge House

In 2016 Borderlands acquired a four bedroom house in Stapleton, Bristol. The house was bought with the intention of providing accommodation for refugees. Tenants can live in the house for an initial six month period, with the idea being to provide the stability and security that is necessary to become independent, if that is through finding a job, beginning training or pursuing further education. All tenants are also offered a mentor. If needed and if it seems suitable, the duration of stay in the house can be extended to 12 months.

Response to current Covid restrictions: Crossbridge continued to offer a safe place for our tenants. Pastoral care and support was provided by telephone rather than in person.

Legal fund

A designated fund established by the trustees, this provides assistance with legal costs to enable asylum-seekers and refugees to seek justice when public funds are not available.

Destitution fund

A designated fund established by the trustees, this provides small sums to support those in destitution or experiencing a sudden financial emergency.

Travel fund

A designated fund established by the trustees, this provides financial support for members (beneficiaries) to travel to their solicitor and to court cases when needed.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

Campaigning and awareness

Borderlands regularly gives talks in schools, colleges, churches and community groups to raise awareness of the issues facing asylum seekers and refugees in the UK, as well as giving TV and radio interviews and participating in national campaigns such as Refugee Week and local events. We seek to counteract the negative stereotyping of asylum seekers and refugees presented in the media, and to present a more factual and informed insight into their lives in Bristol. By challenging prejudice and changing attitudes, we aim to contribute to better integration and improve social cohesion.

Response to current Covid restrictions: This was restricted to on-line campaigns and zoom meetings with councilors and partners in the sector - public meetings etc. were not possible.

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The charity delivers public benefit both directly to users of its activities, listed above, and to the wider public through increased community cohesion and inclusion, and by increasing general awareness and understanding of issues relating to asylum-seekers and refugees.

Achievements and performance

Our beneficiaries

This has been a most unusual year and the support we provide to the asylum and refugee sector in Bristol has been needed more than ever.

We are the only charity in this sector who remained open during the three lockdowns and continue to do so. Of course, what we offer had to be adapted (with considerably less face to face contact) but we were still able to provide food and destitution payments. Our mentoring service also continued.

It has been a great challenge to keep going this year but we have fed 5,514 people since the first lockdown either by giving out takeaway meals and food bags or by delivering to people’s homes where they have felt unsafe to leave. In addition, we have supported 154 regular people with destitution payments through the year.

In the year, 65.3% of those coming to the door have been male and 25.4% female. The remainder did not want to provide the information. 10.2% listed themselves as LGBT+. Those with disabilities were 8.5% of the total.

We have seen a huge rise in those coming from Sudan this year and also Pakistan.

At the start of the first lockdown we had no idea if we would be able to keep open and what the future for the charity would be. We have however benefited from a large rise in donations from individuals and local companies who have supported our work during the pandemic.

The destitution payments offered at £10 a week are the best we can provide – we are a small charity. We are however aware that this is a minimal amount especially as there is little other support for these people.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

We have allocated additional sums in the budget for the coming financial year to support those who are destitute and are putting together a dedicated team to offer more than the money – time. Time to listen, hear the life stories and then refer for more professional help where we can.

The majority of our members live in BS5 (Easton & Lawrence Hill), some live in St Paul's (BS2) and Fishponds (BS16), a significant number live further out, such as Knowle (BS4) and Kingswood (South Gloucestershire / BS16). Increasingly asylum seekers are dispersed to areas outside of Bristol, meaning that some of our members now come from towns such as Avonmouth, Weston-Super-Mare and Severn Beach.

Our approach

Borderlands aims to build the resourcefulness, resilience and capacity of asylum seekers and refugees so that they can help themselves and each other through sharing information, non-specialist advice, experiences and friendship. Approximately 39% of our volunteers in the Drop-In are seeking asylum or are former asylum seekers who have gained the right to remain in the UK permanently and can offer appropriate advice and support to more recent arrivals based on their own personal experience.

One of our key principles is that our beneficiaries (‘members’) have a key role in designing our services based on their own needs and experiences. There are two monthly Members’ Forums, a General Forum and a Women’s Forum, which all Borderlands members are encouraged to attend and voice any concerns or feedback they may have. The Director of Borderlands facilitates the groups, ensuring that the members voices guide our services to evolve and respond in reaction to emerging needs. Along with other volunteers, member-volunteers take part in quarterly volunteer consultation meetings and weekly morning briefings, which gives them an opportunity to shape the services provided and a sense of ownership and influence. Trustees meetings are attended by an asylum seeker who has been involved with the charity since the early days.

Borderlands works in partnership with a range of other charities and agencies, in particular Bristol Refugee Rights and Bristol Hospitality Network, both of whom have similar charitable aims and run a drop-ins on the week days when Borderlands drop-in is not available.

We work with Bristol City of Sanctuary, a network of council, business, educational and community as well as asylum/refugee organisations and the Bristol Refugee Forum, which brings together all the local agencies working with asylum seekers and refugees, to co-ordinate our services and identify issues and common problems and joint strategies for responding to them.

Response to current Covid restrictions: Borderlands has been successful in creatively maintaining personal contact and support with our members and also engaging our volunteers during lockdown and other restrictions. While as described elsewhere our provision has had to be limited, nevertheless we have been able to continue to serve our members and also to plan expansion of services when Covid restrictions are lifted.

Outcomes

We aim to achieve the following outcomes for our beneficiaries:

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

Our impact

Borderlands regularly carries out monitoring and evaluation of our service delivery. The results are analysed and then reviewed by the staff, Members’ Forum and Board of Trustees to inform our future service. The evaluation methods we use include:

Drop-in

The feedback we receive demonstrates that our Drop-In service has a huge impact on the lives of asylum seekers and refugees, pre and post Covid, from providing a safe space where they feel welcome, to helping them through the asylum application process, learn English, volunteer with other charities, secure local jobs, find somewhere to live, and get signposting to much needed legal advice.

Over the last year, during Covid, 320 asylum seekers and refugees benefited from our reduced Dropin service from April 2020 to March 2021. The reduction on last year was due to the pandemic as many of our members were concerned about leaving their homes. Over this period English classes could not take place on a face-to-face basis but we continued online and over social media. We also continued our signposting service online, or by phone where trained volunteers spoke one-to-one with a service user and worked towards resolving their problem. Actions taken included making phone calls to landlords, healthcare providers etc., referrals to other organisations, and information about services available in Bristol.

Below are some examples of how the Drop-in has helped participants:

"I have met a lot of people and I've become good friends with them and I enjoy coming to Borderlands, meeting new people and socialising. Borderlands is a place for people who are lonely and they don't know anyone and have nowhere to go for socialising." S, Member (beneficiary)

"Borderlands is very important to me. Borderlands is my school. For now, I didn't start college. Before I came here, I didn't speak or write English. I learn English here. I learn speaking and writing here. I meet friends here. I have good connection for everyone at Borderlands. When I came to Borderlands I relax. Best thing is having lunch together. We have good English teacher, they give time to explain everything. Today, I am very happy.” Anonymous, member (beneficiary).

“It's like a family, home. It's always nice to be introduced to other people and to learn about their culture...finding out which things they have that's different and what's the same. I think that's how friendships start.” F, Borderlands member (beneficiary) and volunteer.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

“At Borderlands we feel supported. We...have someone to talk to if we have a problem and people working here are really welcoming - they make us feel safe and not worried.” J, Borderlands member (beneficiary) and volunteer.

Mentoring Project

Through extensive outreach to partner organisations, the Mentoring Project receives referrals from many partner organisations, such as Bristol Refugee Rights, Bristol Hospitality Network, Red Cross, medical and wellbeing practices such as Womankind, the Haven and other GPs, social services and solicitors and law firms. The mentees include asylum seekers (living in Bristol or South Gloucestershire), refugees, partners of refugee who arrived through family reunion route, unaccompanied asylum seeking children (16 yrs old and over), single mothers and pregnant women, including trafficked women and Syrian refugees as part of the resettlement program.

342 refugees and asylum seekers have taken part in our Mentoring Project to date, and they have all reported improvements to their lives. This includes 52 over the period of 2020-21.

Partnerships are intended to last for 6 months, with an extension if it is deemed this would be appropriate and of benefit to the mentee. In 2020-21 almost all partnerships lasted longer than 6 months. This was primarily due to the pandemic and delays or adjournments in asylum court hearings and delays in refugees receiving their Biometric Residence Permits, with knock effects on setting up universal credit accounts. The pandemic slowed all of the key services down which our members rely on.

The topics covered in sessions in 2020-21 mostly included advice on the pandemic, isolating and how to get the vaccine. Also, emotional support before and after asylum court hearings (which continued during the pandemic).

Below are some examples of how the mentoring project has helped participants:

Feedback from asylum seeker and refugee mentees:

"I feel more confident now in speaking English, I have started school and my friends have noticed an improvement in my English! I'm very happy. I have also started volunteering in a cafe in town thanks to Alex’s help." (Phim, mentee)

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

"I received help with English practice and support through the asylum process and age dispute claim. I feel that I have achieved so much. Jess has helped me through the asylum process, helped with housing and college. Everything is very positive! It is very good to have someone there who is by your side and helping you. Thank you so much to Borderlands for everything." (Luwam, Eritrea)

Volunteer mentors also report positive outcomes for themselves from participating in the project:

"It was a pleasure to work with Mohamed. I enjoyed planning the sessions with the help of appropriate language materials and I always gave a paper copy to Mohamed. I also learned a lot about Sudan and Darfur in particular and Mohamed introduced me to his favourite author (Abdel Aziz Baraka Sakin) which I read (in English)." (Dominique, mentor)

"The programme itself is very well run and I felt very supported by Borderlands throughout, attending regular training and meetup sessions and having the chance to share ideas and stories with other mentors." (Phoebe, mentor)

In an anonymous survey to our partnership organisations, the following feedback was given:

“Massive benefits to refugee families arriving in the UK who are extremely vulnerable and feel isolated. The mentors provide reassurance, friendship and additional support to other agencies.”

“As a counsellor I am unable to go to meetings with clients. It is so helpful to clients to have someone on their side with complex and vitally important meetings about benefits, accommodation, work placements etc. It is also really helpful that the therapeutic boundaries are different and that asylum seekers and refugees are able to feel that a Borderlands Mentor has more flexibility to help them as a friend and mentor.”

“In our situation, i.e. when someone is already being supported by Unseen, but we know that the support will end, it's a really nice back up - we know that there will be someone looking out for them besides just us.”

“This is a fantastic service and it has helped the very vulnerable, socially excluded persons in Bristol.”

“Every vulnerable person needs a service like yours.”

The mentoring project has been extremely successful in meeting its aims and objectives, reducing social isolation and encouraging integration and inclusion of refugees and asylum seekers in Bristol. The continuation of the project will make use of this valuable resource of trained mentors as well as continue to offer support vital to the wellbeing of asylum seekers and refugees in Bristol.

Cross Bridge House

Crossbridge house has had a total of twelve refugees live in the house from when it first opened to tenants in June 2017. This project financially helps refugees through the early days of renting, when they have not yet opened a bank account, or received an NI number. Unlike most private landlords, there is no deposit charged for the rooms. Furthermore, if benefits do not come in on time, the tenants are not penalised and Borderlands will cover the shortfall if the benefits are not backdated.

Every tenant is also offered a mentor. Mentors can help tenants to access any housing benefit they are entitled to if they do not have work, to ensure that they can pay the rent.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

In providing a safe home, the tenants have reported feeling more relaxed and secure, and so can focus on working towards an independent and self-sufficient future in the UK.

Below are some positive examples of how providing a stable room in Cross Bridge House have helped tenants:

Quotes from some of the tenants who have moved on:

"Being in the house has really helped me as I was homeless. Thanks to Borderlands I was offered a room in the house and to be part of the nice community there. Since I have been in the house I have been able to get my taxi business going and it is going very, very well. I have saved money and will use it to pay the deposit to rent a flat. I am looking for one now." N. B.

"Cross Bridge house helped me to focus on getting on with life. This was further aided by the support from Borderlands charity (staff and volunteers) who were always ready to help. It was a pleasure to get to know my housemates as well in this time." J. M.

“While I was going through my asylum process, I was fortunate to live with wonderful individuals from whom I grasped a bit of the British culture and lifestyle. Moving in to Cross Bridge House increased my self-confidence and for the first-time in a very long time, I felt like finally I was spreading my wings and only had the sky as the limit. For instance, mowing the grass in the front garden made me feel like an ordinary person, just like my neighbours. More importantly, the little community we formed on the "Bridge" was simply outstanding. Despite, our different backgrounds, we mingled harmoniously and held each other's backs, whether that was for domestic tasks, job hunting, medical appointments or just listening compassionately to someone else’s hardship. The best thing was probably sharing foods from all horizons with other mates. When you jump from one plate to another and a savoury explosion is taking place in your mouth, you are reminded of your humanity.” Y. P.

Achievements

Since starting the charity, we have:

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

Response to current Covid restrictions: Perhaps our main achievement has been to continue a measure of face-to-face support with our members in the midst of lockdown and other restrictions, expanded food provision to members, the establishment of the IT suite, and planning expanding services as Covid restrictions are relaxed.

Financial review

Like most charities we had great concerns about the potential impact of the pandemic at the start of the financial year. We were concerned that individual donors would reduce their donating due to their own financial circumstances and that Trusts and Foundations may not be able to function as normal and the outcomes of applications delayed. In fact, individual donations continued as normal and we saw an increase in grants and donations income.

Our income was considerably up on budget and our costs down on budget.

We took advantage of the government furlough scheme for three members of staff.

The charity made a surplus in the year of £113,885. This was a testament to the dedicated work of the trustees and staff to ensure the stability of the charity enabling us to be able to continue to care for our members.

At the year end, and looking towards the relaxing of the government restrictions, the trustees are discussing the re-opening if the Drop-in and the measures required to ensure it is a safe place for our members, staff and volunteers. At present we see a target date of 1 October 2021 for resuming face to face contact.

Policy on reserves

General reserves

In respect of the Charity Commission’s guidance on charity reserves and the need to create resilience in order to meet unforeseen financial difficulties, the Trustees established a General Reserves Policy which protects our operations and essential services from the potential risk of disruption at short notice due to a lack of funds, while at the same time ensuring that Borderlands does not retain income for longer than required.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

The Reserves Policy also provides parameters for future strategic planning and contributes towards decision-making. It determines an appropriate target level for general reserves, taking into account the following factors:

This approach provides a target base level of general reserves of £90,000. The basis of determining the target reserves level is kept under periodic review and will be adjusted as perceptions of risk and other factors change.

General reserves are not restricted to or designated for a particular purpose.

General reserves are represented by net current assets and are equivalent to approximately six months’ committed expenditure at budgeted 2020-21 levels which the Trustees feel is an appropriate general reserves level for Borderlands.

Designated and restricted funds

The trustees designated funds throughout the year from our unrestricted income to be used for the operation of the Legal and Destitution funds. These were fully spent at the year end. Subject to continued funding, this work has become an important aspect of the charity's service delivery.

Restricted funds are held separately within the charity’s financial accounts and are spent within the time-frame indicated by the donor which may cover more than one financial year.

Principal funding sources

During the period under review, Borderlands continued to receive funding from a wide range of sources. Principal among these are individual giving, both regular and one-off, faith groups and community organisations, and charitable trusts and funds. The Drop-In’s main funders continue to be Bristol City Council. The Mentoring Project has received funding from various smaller funding bodies, including the John James Foundation.

Investment policy and objectives

All funds are held in the bank current accounts and are immediately available.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2021

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

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are company members but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 4 November 2021 and signed on their behalf by

Richard McKay

Richard McKay, Chair

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Independent examiner's report

To the trustees of

Borderlands (South West) Limited

I report to the trustees on my examination of the accounts of Borderlands (South West) Limited (the charitable company) for the year ended 31 March 2021, which are set out on pages 16 to 30.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides bookkeeping and payroll services to the charitable company. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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Independent examiner's report

To the trustees of

Borderlands (South West) Limited

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alison Godfrey

Date: 8 November 2021 Alison Godfrey FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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Borderlands (South West) Limited

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

For the year ended 31 March 2021

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
Transfers between funds
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
105,247
210,470
-
7,200
-
-
-
765
105,247
218,435
-
9,080
116,459
84,258
116,459
93,338
(11,212)
125,097
11,278
(11,278)
66
113,819
32,005
170,394
32,071
284,213		 2021
Total
£
315,717
7,200
-
765
323,682
9,080
200,717
209,797
113,885
-
113,885
202,399
316,284		 2020
Total
£
135,585
5,787
130
8
141,510
22,311
190,538
212,849
(71,339)
-
(71,339)
273,738
202,399

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.

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Borderlands (South West) Limited

Balance sheet

As at 31 March 2021

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than 1 year
13
Net assets
14
Funds
15
Restricted funds
Unrestricted funds
General funds
Total charity funds		 £
19,627
232,098
251,725
(32,837)		 2021
£
216,146
218,888
435,034
(118,750)
316,284
32,071
284,213
316,284		 2020
£
220,381
10,071
147,257
157,328
(31,560)
125,768
346,149
(143,750)
202,399
32,005
170,394
202,399

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the period by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 4 November 2021 and signed on their behalf by

Richard McKay

Richard McKay, Chair

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Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Borderlands (South West) Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves and having considered the impact of the ongoing Covid pandemic. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

18

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated in full to the cost of charitable activities this year, on the basis that the charity has not expended any significant resources towards fundraising this year, outside of the staff time already allocated.

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold property 50 years Furniture and equipment 4 years

Items of equipment are capitalised where the purchase price exceeds £100.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Concessionary loans

The charitable company is in receipt of concessionary loans for furtherance of their charitable activities. Concessionary loans are recognised when the commitment is entered into and the relevant loan documentation has been completed. The loans are initially recognised and measured at the amount received, with the carrying amount adjusted in subsequent years to reflect repayments and if necessary any accrued interest.

19

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

m) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Depreciation

As described in note 1h to the financial statements, depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

20

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

2. Statement of financial activities: prior period comparatives

Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds		 Restricted
£
£
54,764
80,821
-
5,787
-
130
-
8
54,764
86,746
-
22,311
122,593
67,945
122,593
90,256
(67,829)
(3,510)
33,049
(33,049)
(34,780)
(36,559)
Unrestricted		 2020
Total
£
135,585
5,787
130
8
141,510
22,311
190,538
212,849
(71,339)
-
(71,339)

21

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

3. Income from donations and legacies

Companies and trusts
Individuals
Gift aid
Coronavirus job retention scheme
Total income from donations and legacies		 Restricted
£
£
104,546
91,900
701
99,595
-
8,421
-
10,554
105,247
210,470
Unrestricted		 2021
Total
£
196,446
100,296
8,421
10,554
315,717
Prior period comparative:
Companies and trusts
Individuals
Gift aid
Total income from donations and legacies		 Restricted
£
£
49,907
-
4,857
72,149
-
8,672
54,764
80,821
Unrestricted		 2020
Total
£
49,907
77,006
8,672
135,585

4. Income from charitable activities

Income from charitable activities
2021 2020
Total Total
£ £
Rental income 7,200 5,787

All income from charitable activities is unrestricted.

5. Government grants

The charitable company receives government grants, defined as funding from Bristol City Council to fund charitable activities and the Coronavirus Job Retention Scheme. The total value of such grants in the period ending 31 March 2021 was £34,970 (2020: £nil). There are no unfulfilled conditions or contingencies attaching to these grants in 2021/20.

22

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

6. Total expenditure

Total expenditure
Staff costs (note 8)
Other staff costs
Destitution payments
Drop-in costs
Mentoring consultancy
Premises costs
Insurance
Advertising
Accountancy
Consultancy
Legal expenses
Admin costs
Depreciation
Sub-total
Total expenditure
Allocation of support and
governance costs		 Raising funds
£
9,080
-
-
-
-
-
-
-
-
-
-
-
-
9,080
-
9,080		 Charitable
activities
£
51,885
154
27,896
5,537
8,137
-
-
-
-
-
9,762
1,340
-
104,711
96,006
200,717		 Support and
governance
costs
£
42,805
1,399
-
-
-
22,500
1,769
24
5,854
6,946
1,237
8,002
5,470
96,006
(96,006)
-		 2021 Total
£
103,770
1,553
27,896
5,537
8,137
22,500
1,769
24
5,854
6,946
10,999
9,342
5,470
209,797
-
209,797

Total governance costs were £1,800 (2020: £1,530).

23

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

6.
Total expenditure (continued)
Prior year comparative
Raising funds
£
Staff costs (note 8)
18,111
Other staff costs
-
Destitution payments
-
Drop-in costs
-
Mentoring consultancy
-
Meetings and travel
-
Premises costs
-
Insurance
-
Advertising
-
Accountancy
-
Consultancy
4,200
Legal expenses
-
Admin costs
-
Depreciation
-
Sub-total
22,311
-
Total expenditure
22,311
Allocation of support and
governance costs		 Charitable
activities
£
59,921
-
26,345
11,956
3,490
-
4,992
-
-
-
-
10,987
2,753
-
120,444
70,094
190,538		 Support and
governance
costs
£
37,320
1,170
-
-
-
786
11,371
1,519
190
3,138
72
-
9,706
4,822
70,094
(70,094)
-		 2020 Total
£
115,352
1,170
26,345
11,956
3,490
786
16,363
1,519
190
3,138
4,272
10,987
12,459
4,822
212,849
-
212,849

24

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

7. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration
▪
Independent examination (including VAT)		 2021
£
5,470
Nil
Nil
1,800		 2020
£
4,822
Nil
292
1,530

8. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2021
£
97,614
3,255
2,901
103,770		 2020
£
106,817
5,275
3,260
115,352

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

The key management personnel of the charitable company comprised the Trustees and Director. The total employee benefits of the key management personnel were £18,360 (2020: £32,349).

Average head count 2021
No.
6		 2020
No.
6

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

25

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

10. Tangible fixed assets

Cost
At 1 April 2020
Additions in year
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
11. Debtors
Trade debtors
Prepayments
Other debtors
12. Creditors : amounts due within 1 year
Loans
Trade creditors
Accruals
Other taxation and social security
Pensions payable		 Furniture &
equipment
£
£
238,500
5,252
-
1,235
238,500
6,487
19,080
4,291
4,770
700
23,850
4,991
214,650
1,496
219,420
961
2021
£
-
1,139
18,488
19,627
2021
£
25,000
426
7,167
-
244
32,837
Freehold
property		 Total
£
243,752
1,235
244,987
23,371
5,470
28,841
216,146
220,381
2020
£
400
999
8,672
10,071
2020
£
25,000
1,115
3,482
1,435
528
31,560

26

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

13. Creditors : amounts due after 1 year

Loans

2021 2020
£ £
118,750 143,750

The loan is a 10 year loan from a Trustee for purchase of a residential property, secured by a legal mortgage over the property. The loan commenced in 2017 and is repayable at £25,000 per annum. No interest is charged.

14. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Non-current liabilities
Net assets at 31 March 2021
Prior period comparatives
Tangible fixed assets
Current assets
Current liabilities
Non-current liabilities
Net assets at 31 March 2020		 £
£
-
216,146
32,071
219,654
-
(32,837)
-
(118,750)
32,071
284,213
£
£
-
220,381
32,005
125,323
-
(31,560)
-
(143,750)
32,005
170,394
Restricted
funds
Unrestricted
funds
Restricted
funds
Unrestricted
funds		 Total
funds
£
216,146
251,725
(32,837)
(118,750)
316,284
Total
funds
£
220,381
157,328
(31,560)
(143,750)
202,399

27

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

15. Movements in funds

Restricted funds
Drop-in fund
Future Project fund
Mentoring Project fund
Beach Trip fund
Covid-19 fund
IT Centre
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2020
£
-
7,500
19,000
2,972
2,533
-
32,005
170,394
170,394
202,399		 Income
£
£
60,267
(71,545)
-
-
33,100
(36,100)
-
-
-
(2,533)
11,880
(6,281)
105,247
(116,459)
218,435
(93,338)
218,435
(93,338)
323,682
(209,797)
Expenditure		 £
£
11,278
-
-
7,500
-
16,000
-
2,972
-
-
-
5,599
11,278
32,071
(11,278)
284,213
(11,278)
284,213
-
316,284
Transfers
between
funds
At 31 March
2021		 £
£
11,278
-
-
7,500
-
16,000
-
2,972
-
-
-
5,599
11,278
32,071
(11,278)
284,213
(11,278)
284,213
-
316,284
Transfers
between
funds
At 31 March
2021
32,071
284,213
284,213
316,284

Purposes of restricted funds

Drop-in fund

Restricted Drop-In funds comprise funding provided by Bristol City Council alongside funding provided by The People's Health Trust and Quartet Community Foundation (New Beginnings Fund), in order to support, welcome and integrate refugees and asylum seekers into the local community.

Future Project fund

This is a restricted donation fund made to enable the charity to pursue a specific project, as and when one is identified and is approved by the donor.

28

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

15. Movements in funds (continued)

Mentoring Project fund The Mentoring Project has been funded through the following trusts: John James Bristol Foundation; The 29th May 1961 Charitable Trust; The Charles Plater Trust; and also a couple of smaller donations. Funds must be used exclusively to support the Mentoring Project.

Beach Trip fund This is supported by a private restricted donation so that Borderlands can offer an annual trip to members to the beach and give them an opportunity to get outside of Bristol and enjoy nature. It's an opportunity to build relationships and support wellbeing.

Covid-19 fund This fund is supported by emergency grants for Covid-19 and funds response projects to the Covid-19 Crisis; providing weekly hot meals and food parcels to over 120 members a week by collection and delivery and providing weekly solidarity calls to over 70 of the most vulnerable members to check on welfare, provide latest government/NHS advice and refer to practical support if needed. It is also used to support members with digital inclusion by providing IT equipment, data and credit where necessary to reduce digital exclusion during the crisis.

IT Centre This fund is to create a IT Centre dedicated to providing technical services for members funded through the Lloyds Foundation.

Transfers between funds

Transfer between funds for the Drop-in fund represent a contribution to the project from the charity's unrestricted general reserves.

29

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2021

15. Movements in funds (continued) Prior period comparatives

Prior period comparatives
Restricted funds
Directors salary
Drop-in fund
Future Project fund
Mentoring Project fund
Other funds
Beach Trip fund
Covid-19 fund
Total restricted funds
Designated funds:
House fund
Legal fund
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Destitution and emergency
fund		 At 1 April
2019
£
2,922
-
7,500
55,809
554
-
-
66,785
-
28,727
-
28,727
178,226
206,953
273,738		 Income
£
£
-
(2,922)
29,072
(80,990)
-
-
19,000
(36,940)
-
(554)
4,159
(1,187)
2,533
-
54,764
(122,593)
-
(8,430)
5,787
(11,645)
3,678
(11,572)
9,465
(31,647)
77,281
(58,609)
86,746
(90,256)
141,510
(212,849)
Expenditure		 £
£
-
-
51,918
-
-
7,500
(18,869)
19,000
-
-
-
2,972
-
2,533
-
33,049
32,005
8,430
-
(22,869)
-
7,894
-
(6,545)
-
(26,504)
170,394
(33,049)
170,394
-
202,399
Transfers
between
funds
At 31 March
2020
-
32,005
-
-
-
-
170,394
170,394
202,399

16. Related party transactions

The total aggregate donations from trustees during the year were £25,300 (2020: £25,000).

Included within the charity's creditors at the year end is a 10 year loan from a Trustee for the purchase of a residential property, secured by a legal mortgage over the property. The loan commenced in 2017 and is repayable at £25,000 per annum. No interest is charged on the loan. The balance outstanding on the loan at the year end is £143,750 (2020: £168,750).

30