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2022-03-31-accounts

Company no. 07607693 Charity no. 1143313

Borderlands (South West) Limited Report and Unaudited Financial Statements 31 March 2022

Borderlands (South West) Limited

Reference and administrative details

For theyear ended 31 March 2022
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 Resigned 8 October 2021
Kimberlee Carstensen Appointed 9 March 2022
Mary Hopper
Motcha Mary Resigned 27 January 2022
Patrick McAlees Appointed 9 March 2022
Richard McKay
Cynthia Ochieng
Antonio Stavrou Resigned 14 July 2021
Nicholas Tarr
Robert von Hawrylak Resigned 5 March 2022
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 2022

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. Our governing documents are the Memorandum and Articles of Association of the Company.

New trustees are recruited by invitation from the networks of existing trustees, by recommendation and by advertising in order to fill certain skill gaps. 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. As part of our ambition to be more member-led, we intend to recruit people with experience of the UK asylum system to the board as we go forward.

Objectives and activities

Borderlands aims to support asylum seekers, refugees and migrants with insecure status in the Bristol area to participate in their local communities and rebuild their lives. Established in 2011, the charity grew out of the activities of St Nicholas Church in Easton, a deprived and diverse inner-city area. We have a Christian ethos which respects and values every individual; we do not promote religion and work with people of all faiths and none. Our values - the result of a consultation with over 100 staff, volunteers, service users and trustees - are Warmth, Sharing, Dignity and Respect for Everyone.

Our mission is to support people from a time of crisis when they first arrive in Bristol to a point where they can live independent lives. We do this by creating an inclusive community which supports people ‘from exclusion to belonging’. We also aim to promote an inclusive culture in which local communities can understand and welcome refugees and to advocate for a fair and humane immigration system. Our vision is a society where people seeking sanctuary feel welcome and safe, have a sense of belonging in the community, make full use of their talents and abilities, and get the help they need to rebuild their lives.

The purpose of the charity as set out in our governing documents is:

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

Our members

The people we work with are called “members" because we want them to feel Borderlands belongs to them. Around 35% of our members are refugees, 55% are asylum seekers and 10% are other vulnerable migrants including survivors of trafficking and modern slavery. They come from over 50 countries, including Sudan, Somalia, Eritrea, Syria, Afghanistan, Iraq, Iran and Bangladesh.

Our members are often deeply traumatised, having lived through terrifying experiences and faced devastating losses. On arriving in the UK, asylum seekers are now being accommodated in Initial Accommodation hotels, typically for many months, with sometimes even basic support needs not being met. A huge backlog of asylum claims due to the pandemic has left more people waiting months or years in limbo, causing huge amounts of stress and driving many to despair. The new Nationality and Borders Act, which criminalises refugees for how they travel to the UK, will put our members at even greater risk of poverty and exploitation, as well as impacting on their mental health.

Main activities

Drop-in centre

Our Drop-in is a safe space open two days a week offering asylum seekers and refugees a compassionate welcome, community and support to rebuild their lives including:

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

Mentoring project

Our Mentoring Project provides one-to-one practical and emotional support from trained volunteer mentors to support asylum seekers and refugees to achieve some personal goals over six months. Mentors support mentees through the complex and challenging process of claiming asylum in the UK. They also help them to get to know Bristol, find volunteer placements, improve conversational English, access education or training, and cope with isolation and anxiety. We carefully recruit and train volunteers in the personal and practical skills to be an effective mentor. We then match mentors and mentees based on the linguistic, practical and/or emotional needs of the ‘mentee’ and the skill-set and experience of the mentor. Mentors and mentees meet once a week for at least an hour and are available by phone or social media at agreed times for more support if needed. We offer a thorough training for our mentors before they join the programme and support them through regular supervision and training.

Education Project

Our Education Project offers classes in English for Speakers of other Languages (ESOL) and literacy, and also helps students to explore other learning opportunities. Since Covid, we have focused on providing pre-entry and entry level classes for newly arrived asylum seekers who speak little or no English as this is the area of greatest need (and these people are most at risk of isolation and exclusion). We aim to support our learners through creative learning approaches (e.g. drama sessions) and we do regular needs assessments to inform the development of new learning activities. Our English classes are taught by our Education Manager and qualified volunteer teachers.

Health and Wellbeing Hub

Our Health and Wellbeing hub is a series of initiatives aimed at tackling health inequalities, some of which are funded by Bristol, North Somerset and South Gloucestershire Clinical Commissioning Group. We work with the Asylum Seeker and Refugee Traumatic Stress Service to run fortnightly Sleep Support and Relaxation sessions for members who experience difficulties sleeping e.g. due to anxiety, nightmares and flashbacks. We are also working with the Haven Healthcare Clinic, other local refugee charities and new partners – such as Bloody Good period and Caafi Health – to provide workshops on vaccine awareness and women's health; pop-up clinics for vaccination, dental check-ups and general health checks; and workshops on making healthy and culturally appropriate food, including budgeting skills.

Outreach work

This year we started working with South Gloucestershire Council to deliver outreach support for asylum seekers housed in an Initial Accommodation hotel in Filton on the outskirts of Bristol one day a week. We are providing signposting information and one-to-one listening and problemsolving support, and assisting with health and social needs assessments, referrals and health navigation (e.g. booking doctors appointments). This work is still in its early stages and may develop to include social/wellbeing activities such as preparing meals for people to eat together, sleep and relaxation sessions and guided walks.

Housing Project

Our Housing Project was launched in 2017 when a private donation enabled us to pay the deposit on a four-bedroom house in Stapleton, a Bristol suburb with good transport links to the centre. Crossbridge House provides accommodation for four newly-granted refugees at a time for 6-12 months to help ease the transition to independence in the early days of renting when they do not yet have a bank account or money for a deposit. Each tenant is offered a mentor through our Mentoring Project.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

Campaigning and advocacy

We regularly give talks in schools, colleges, churches and community groups to raise awareness of the issues facing asylum seekers and refugees in the UK. We also give TV and radio interviews and participate in national campaigns such as Refugee Week and local events such as Little Amal in Bristol and Bristol Refugee Festival. 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 social cohesion.

Our volunteers

Our members have much to contribute in terms of skills, knowledge and lived experience. We provide volunteer opportunities to engage our members with their community, help them gain skills and confidence and alleviate stress and anxiety while they endure the long wait to hear a decision on their case. A team of over 60 volunteers delivers the majority of our frontline work, around 50% of whom are asylum seekers and refugees. We offer volunteers training and guidance for their professional development, meeting one-to-one every six months to set new objectives and help understand which opportunities and career path they want to follow.

Our partnerships

At Borderlands we aim to foster a culture of inter-agency working in order to coordinate services, create joint strategies, make best use of everyone's resources and avoid duplication. We are part of the Bristol Impact Fund and Bristol Refugee and Asylum Seeker Partnership (BRASP), both of which aim to improve partnership working and promote a culture of peer support, learning and sharing best practice. These partnerships include joint members’ consultation, co-production work and a common needs assessment approach to inform the activities we develop as a sector and as individual organisations. Collectively we also have a stronger and more effective campaigning and advocating voice to impact on local and wider policy-making and to support emerging sector partnerships in other regions. As BRASP our shared values are: Lived experienced-led, Empowerment, Inclusive, Solidarity, Integrity and Independence. Borderlands also plays an active role in several forums including the Bristol Refugee Forum, Asylum Seeker and Refugee Wellbeing Forum and Young People's Forum.

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.

Borderlands delivers public benefit both directly to our members and to the wider public through improved community cohesion and inclusion and by increasing understanding of issues relating to asylum seekers and refugees.

Achievements and performance

The Covid pandemic altered our way of working at Borderlands, and led us to become more flexible in adapting our activities so we can respond to potential future variants and restrictions. It also gave us the opportunity to step back and reflect on how we best meet the needs of our members.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

There has been a significant increase in the number of asylum seekers in the Bristol area since 2020, most of whom are now being accommodated in Initial Accommodation hotels – some far from support agencies and services. This, together with the impact of Covid, has left the local refugee sector stretched. In response, we have reviewed roles within Borderlands and invested in building a robust and experienced team, including creating three new posts: an Education Manager, Project Administrator and Welcome and Members Participation Officer. We also launched new Health and Wellbeing activities, developed a more in-depth listening and problemsolving service for our destitute members, expanded our provision of English classes, introduced new IT courses, and began working in an Initial Accommodation hotel on the outskirts of Bristol.

350 asylum seekers and refugees benefitted from our work in 2021-22 including:

Impact summary 2021-22:

mary 2021-22:
Number of asylum seekers &
refugees supported
All Borderlands activities 350
Drop-in and Covid support 114per week
Welcome Desk 245
SolidarityFund 89
English classes 100
MentoringProject 51
Sleep Support & Relaxation
sessions		 33
IT classes 12
Volunteer opportunities 30
HousingProject 4

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

Food

Food is very important to us at Borderlands: our members come together with us once a week to share a nourishing and delicious meal, creating social connections and friendships. The diversity of our community is reflected in our kitchen too, as our volunteer chefs from different parts of the

Over the pandemic we had to pause our shared meals, instead providing hot meals and bags of groceries for members to take away. We also brought in a home delivery system for those who were unable to get to Borderlands to ensure all our members had weekly access to food. While there were real downsides to this way of working, it helped us to realise that providing healthy, culturally appropriate food to take home was really important to our members. This year we introduced a Social Supermarket where our members have total ownership over what food they choose to take home. Unfortunately due to the new Covid variant – and the complex health needs and vulnerability of our members – we had to postpone re-starting our shared meals, although offered a sit-in option during the coldest months of the winter. We were delighted to fully re-open our Drop-in with shared meals in February 2022.

New Director

Our new Director, Susanna Revolti, started in her role as Director in October 2021, having previously worked as our Mentoring Manager since 2017. Susi has a deep commitment to working with refugees, and has worked as a Human Rights Observer in conflict and post-conflict countries and as a researcher and caseworker in refugee camps in Europe. Since starting as Director, she has completed a Clore Social Leadership course - an intensive six-month programme to help emerging leaders build their leadership potential, strengthen their networks, and drive change. Susi is passionate about making sure that strategic decisions are informed by our members, and is also working with the Bristol Refugee and Asylum Seeker Partnership to develop pathways through which people with lived experience can gain employment in the sector and take on leadership positions.

Member engagement

We made huge strides at Borderlands this year towards involving our members in development and delivery of our work to better reflect the communities we serve. We set up committees for finance and social activities on which members play a leading role, which are delegated power to make decisions on the day-to-day running of the charity. With the aim of becoming more memberled, we have just recruited for a new role: Welcome and Members Participation Officer – a refugee herself - who will listen to members’ feedback and develop structures so that their voices inform strategic decisions. Our next step is to create an advisory board of experienced members to inform our strategy, support member consultation and attend trustee meetings. We plan to foster roles where our members can grow and take on leadership, managerial and trustee roles.

Our impact

We reviewed how we monitor and evaluate our work this year, helped by a PhD student with expertise in this area. This included installing a new Client Relationship Management system (Lamplight) to enable us to better track outputs and outcomes for individual members. We use an annual members survey, volunteer survey, feedback from specific activities, focus groups and case studies to measure our impact. We also hold quarterly volunteer team meetings to discuss the way we are delivering activities and to help us make improvements. The results of our evaluations are collated and assessed, and then reviewed by the staff and trustees to create a model of best practice for future projects.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

We measure our progress against the following outcomes – asylum seekers and refugees will:

In our latest survey, 95% of members said Borderlands had helped reduce poverty and hardship, 79% had improved social connections, 97% had greater resilience and wellbeing, and 58% had increased skills and independence.

“Borderlands has been a light at the end of the tunnel for my husband and I. We have made wonderful friends and learnt about cultures and nationalities we didn’t know about. In these uncertain circumstances for our personal lives and for the world, finding Borderlands has been a priceless hope. Thanks for always being concerned for those who need help and for promoting an environment of dignity, acceptance and respect. We will always be grateful.”

Of those mentees who ended their mentoring partnership in 2021, 100% thought their mentor was the right person for them and would recommend the project to a friend. 89% felt more confident in speaking English, and 100% said that as a result of their mentoring partnership they feel less lonely and more integrated in the community. On average, 90% of those participating in our Mentoring Project start volunteering, 75% access education or training and 25% secure a job or job placement.

“I felt alone before and my English was very bad. Now I feel good. I am smiling. My confidence has built and I am really grateful. I will never forget you!” Mentee

“The best thing was seeing his increased confidence in talking about his achievements and taking decisions about his future.” Mentor

Our English classes helped 100 of our members to make friends, study and build independence in 2021-22. Here are some comments from our students:

"I am happy. Lessons are interesting. The class is friendly. I am confident. My English is getting better. My vocabulary is increasing. My teacher is good."

”I have noticed a great improvement when I communicate with people. For example when I go to the supermarket. Everyone has told me that my English has improved a lot in the last few months. Also the English teachers are very good and very patient.” Member

We provided 30 volunteering opportunities for our members last year, supporting them to gain skills and confidence, connect with their community and give them a sense of purpose while they wait for a decision on their asylum claim. In a survey with our member volunteers in October 2021, 100% said they had made new friends and felt part of Borderlands community as a result of volunteering and 57% had learnt new skills. Of those who are allowed to work, 57% said they felt more confident looking for work since volunteering at Borderlands.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

"I would like to thank Borderlands for the wonderful opportunity it provides me. Since coming to Borderlands I have learnt that the greatest reward one can give to humanity is devoting his/her time to other."

"Borderlands has really changed my life, before I was always at home, I had nothing to do, but when I started volunteering I started feeling better.”

As a result of our Sleep Support and Relaxation sessions, 80% of participants said they have seen a great improvement in their sleep and 90% will continue to practice the advice they have received and skills they have learned.

Case studies

Salha, a young Sudanese refugee mum of 4 kids, now co-runs a catering enterprise, ‘Houria', with her mentor, Kim. Houria – which means freedom in Arabic – provides training and employment for female victims of trafficking and modern slavery in cooking African and middle eastern food. The idea for the enterprise was born at Borderlands and through the connection that the founder Kim had with the women here, especially from being part of the mentoring programme. Kim worked with women who were talented and passionate cooks who told her they needed sustainable employment and chances to make friends in Bristol.

When Gholam was referred to Borderlands from the Red Cross he was homeless. Due to his situation he had no recourse to public funds and was receiving no financial support. There was very little movement with his asylum case and his mental health was declining. We met Gholam and began issuing him solidarity payments and talking to him about his situation. We referred him to the Churches Night Shelter which gave him a room and three meals a day over winter as well as ongoing support from St Mungo’s. He was then able to take the time to consult with his solicitor and submit a fresh claim, and is now due move into asylum accommodation. By linking into our solidarity payments we were able to work with Gholam to ensure he was also being referred into and supported by other services in Bristol.

Future plans

In response to increased demand, changing needs and a stretched local refugee sector, we have significantly expanded our staff team so that we have the capacity to grow and develop our work. We have ambitious plans for the coming year, including becoming more ‘mobile’ to reach more new asylum seekers and developing our support for those accommodated in hotels. We want to build on our work improving wellbeing and access to healthcare, expand our provision of English classes and further develop our learning and skills offer. We plan to connect up with other Mentoring Projects to better share learning and best practice with others and to create a forum with other ESOL providers to share resources and learning and better coordinate the local ESOL offer.

We will also step up our advocacy work with regards to the Nationality and Borders Bill, which will criminalise of refugees for how they travel to the UK, and give more voice to what is happening in the Initial Accommodation hotels. As part of this we will train a team of volunteer members in public speaking e.g. at campaigning events.

As part of their enhanced support, in the coming year Lloyds Bank Foundation will facilitate a governance review, a strategy workshop and a finance mentor to help us to create a robust finance strategy. These will all feed into a new five-year strategy we will produce in consultation with our members, volunteers, partners, funders, staff and trustees.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

Thank you

We would like to thank all our funders this year, including Bristol City Council, the Albert Gubay Foundation, the John James Bristol Foundation, BNSSG Clinical Commissioning Group, The National Lottery Community Fund and others who choose to be anonymous. We are also most grateful to individuals, local businesses, social enterprises and charities who have made donations and supplied us with the majority of our food.

Financial review

The accounts for 2021-22 show income of £235,155 against expenditure of £232,308 – a surplus £2,847. There was a significant drop in donations from individuals, companies and community groups this year, due to Covid restricting our ability to organise fundraising events and – we suspect – the economic decline. This drop in income was mitigated by securing more income from grants.

We were successful in securing three multi-year grants this year, including from the Bristol Impact Fund, Albert Gubay Foundation and Lloyd’s Bank Foundation (the latter to start in 2022-23). This funding will help to build sustainability, and we hope to secure at least two more multi-year grants in the coming year as we enter a period of growth and development.

Reserves policy

General reserves

The Trustees have a General Reserves Policy which follows the Charity Commission’s guidance on charity reserves. This policy 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. The policy takes into account the operating expenses of the charity and maintenance of essential services in the event of a downturn in income and/or unforeseen increases in costs. It also takes account of the contractual obligations to the Charity’s employees and the costs of closure or wind-down of its core operations. Having reserves at the beginning of the Covid pandemic gave Borderlands the flexibility to change the services we delivered to our members during lockdown and remain in operation. The current global economic uncertainty increases the probability that investment income of grant making bodies may be limited and this may result in a consequential reduction in grant income.

General reserves are not restricted to or designated for a particular purpose. General reserves are a part of net current assets and are equivalent to approximately six months’ committed expenditure at budgeted 2021-22 levels which the Trustees consider to be an appropriate level for Borderlands. 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.

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. Funds designated to our Destitution/Solidarity Fund were fully spent at the year end. During the pandemic our members' asylum cases were on hold and therefore funds designated to the Legal Fund were re-directed to our other activities. We are currently keeping the Legal Fund – which can contribute to helping asylum seekers to pursue their right to remain in the UK or reunite with family when public funds are not available - on hold pending a strategic decision in the coming year.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

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.

Our accounts show net current assets of £186,122 at 31 March 2022, of which £92,772 are free reserves (£93,340 of net current assets are restricted funds to be spent in 2022-23). Our forecast expenditure for 2022-23 is £299,340, so free reserves represent approximately 4 months' operating costs going forward.

Please note: a proportion of Unrestricted Funds shown on the balance sheet relates to the freehold property we use for our Housing Project and is therefore not available for spending.

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:

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.

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Borderlands (South West) Limited

Report of the trustees

For the year ended 31 March 2022

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 TBC and signed on their behalf by

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 2022, which are set out on pages 14 to 28.

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

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:

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.

Date:

William Guy Blake 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 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other income
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
£
£
168,316
55,844
-
9,287
-
1,300
-
408
168,316
66,839
-
9,010
122,921
100,377
122,921
109,387
45,395
(42,548)
15,874
(15,874)
61,269
(58,422)
32,071
284,213
93,340
225,791		 2022
Total
£
224,160
9,287
1,300
408
235,155
9,010
223,298
232,308
2,847
-
2,847
316,284
319,131		 2021
Total
£
315,717
7,200
-
765
323,682
9,080
200,717
209,797
113,885
-
113,885
202,399
316,284

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 2022

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		 £
29,262
190,301
219,563
(33,451)		 2022
£
226,769
186,112
412,881
(93,750)
319,131
93,340
225,791
319,131		 2021
£
216,146
19,627
232,098
251,725
(32,837)
218,888
435,034
(118,750)
316,284
32,071
284,213
316,284

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 TBC and signed on their behalf by

Richard McKay, Chair

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Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

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. 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.

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Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

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
Phone equipment 2 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.

17

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

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.

18

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

2. Statement of financial activities: prior period comparatives

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds		 Restricted
£
£
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
Unrestricted		 2021
Total
£
315,717
7,200
765
323,682
9,080
200,717
209,797
113,885
-
113,885

19

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

3. Income from donations and legacies

Companies and trusts
Individuals
Gift aid
Total income from donations and legacies
Prior period comparative:
Companies and trusts
Individuals
Gift aid
Coronavirus job retention scheme
Total income from donations and legacies		 Restricted
£
£
168,316
11,593
-
42,473
-
1,778
168,316
55,844
Restricted
£
£
104,546
91,900
701
99,595
-
8,421
-
10,554
105,247
210,470
Unrestricted
Unrestricted		 2022
Total
£
179,909
42,473
1,778
224,160
2021
Total
£
196,446
100,296
8,421
10,554
315,717

4. Income from charitable activities

Income from charitable activities
2022 2021
Total Total
£ £
Rental income 9,287 7,200

All income from charitable activities is unrestricted.

5. Government grants

The charitable company receives government grants, defined as funding from Bristol City Council and South Gloucestershire Council to fund charitable activities. The total value of such grants in the period ending 31 March 2022 was £64,580 (2021: £34,970 from Bristol City Council and the Coronavirus Job Retention Scheme). There are no unfulfilled conditions or contingencies attaching to these grants in 2021/22.

20

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

6. Total expenditure

Total expenditure
Staff costs (note 8)
Other staff costs
Destitution payments
Drop-in costs
Mentoring consultancy
Premises costs
Insurance
Accountancy
Consultancy
Legal expenses
Admin costs
Depreciation
Other project costs
Sub-total
Total expenditure
Allocation of support and
governance costs		 Raising funds
£
9,010
-
-
-
-
-
-
-
-
-
-
-
-
9,010
-
9,010		 Charitable
activities
£
100,753
-
20,205
13,905
2,703
-
-
-
-
650
4,281
-
1,459
143,956
79,342
223,298		 Support and
governance
costs
£
4,915
455
-
-
-
28,057
1,303
6,388
9,681
2,400
16,353
9,790
-
79,342
(79,342)
-		 2022 Total
£
114,678
455
20,205
13,905
2,703
28,057
1,303
6,388
9,681
3,050
20,634
9,790
1,459
232,308
-
232,308

Total governance costs were £1,920 (2021: £1,800).

21

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

For the year ended 31 March 2022
6.
Total expenditure (continued)
Prior year comparative
Raising funds
£
Staff costs (note 8)
9,080
Other staff costs
-
Destitution payments
-
Drop-in costs
-
Mentoring consultancy
-
Premises costs
-
Insurance
-
Advertising
-
Accountancy
-
Consultancy
-
Legal expenses
-
Admin costs
-
Depreciation
-
Sub-total
9,080
-
Total expenditure
9,080
Allocation of support and
governance costs		 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

22

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

7. Net movement in funds

This is stated after charging:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration
▪
Independent examination (including VAT)		 2022
£
9,790
Nil
Nil
1,920		 2021
£
5,470
Nil
292
1,800

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

Salaries and wages
Social security costs
Pension costs		 2022
£
107,711
4,551
2,416
114,678		 2021
£
97,614
3,255
2,901
103,770

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 £19,896 (2021: £18,360).

Average head count 2022
No.
6		 2021
No.
6

9. Taxation

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

23

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

10. Tangible fixed assets

Cost
At 1 April 2021
Additions in year
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
11. Debtors
Prepayments
Other debtors
Accrued income
12. Creditors : amounts due within 1 year
Loans
Trade creditors
Accruals
Pensions payable
Other taxation and social security		 Furniture &
equipment
£
£
238,500
6,487
-
20,413
238,500
26,900
23,850
4,991
4,770
5,020
28,620
10,011
209,880
16,889
214,650
1,496
2022
£
391
18,871
10,000
29,262
2022
£
25,000
203
4,561
475
3,212
33,451
Freehold
property		 Total
£
244,987
20,413
265,400
28,841
9,790
38,631
226,769
216,146
2021
£
1,139
18,488
-
19,627
2021
£
25,000
426
7,167
244
-
32,837

24

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

13. Creditors : amounts due after 1 year

Creditors : amounts due after 1 year
2022 2021
£ £
Loans 93,750 118,750

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 2022
Prior period comparatives
Tangible fixed assets
Current assets
Current liabilities
Non-current liabilities
Net assets at 31 March 2021		 £
£
-
226,769
93,340
126,223
-
(33,451)
-
(93,750)
93,340
225,791
£
£
-
216,146
32,071
219,654
-
(32,837)
-
(118,750)
32,071
284,213
Restricted
funds
Unrestricted
funds
Restricted
funds
Unrestricted
funds		 Total
funds
£
226,769
219,563
(33,451)
(93,750)
319,131
Total
funds
£
216,146
251,725
(32,837)
(118,750)
316,284

25

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

15. Movements in funds

Restricted funds
Drop-in fund
Future Project fund
Mentoring Project fund
Beach Trip fund
Covid-19 support
IT Centre
Internet Cafe
Outreach work
Health Activities
Legal fund
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2021
£
-
7,500
16,000
2,972
-
5,599
-
-
-
-
32,071
284,213
284,213
316,284		 Income
£
£
66,287
(82,161)
-
-
62,229
(29,797)
-
(934)
16,600
-
-
(5,599)
3,000
-
10,000
(1,430)
9,000
(3,000)
1,200
-
168,316
(122,921)
66,839
(109,387)
66,839
(109,387)
235,155
(232,308)
Expenditure		 £
£
15,874
-
-
7,500
-
48,432
-
2,038
-
16,600
-
-
-
3,000
-
8,570
-
6,000
-
1,200
15,874
93,340
(15,874)
225,791
(15,874)
225,791
-
319,131
Transfers
between
funds
At 31 March
2022		 £
£
15,874
-
-
7,500
-
48,432
-
2,038
-
16,600
-
-
-
3,000
-
8,570
-
6,000
-
1,200
15,874
93,340
(15,874)
225,791
(15,874)
225,791
-
319,131
Transfers
between
funds
At 31 March
2022
93,340
225,791
225,791
319,131

Purposes of restricted funds

Drop-in fund

The Drop-in was funded by Bristol City Council through the Bristol Impact Fund 2 (part of a 4-year partnership with four other organisations), TNL Awards for All (towards running specific activities on an extra day per week) and a Trust who wish to remain anonymous who gave £20,000. Burges Salmon also gave £2,000 towards a Food for Eid celebration.

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.

26

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

15. Movements in funds (continued)

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.

Legal fund

Transfers between funds

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

27

Borderlands (South West) Limited

Notes to the financial statements

For the year ended 31 March 2022

15. Movements in funds (continued) Prior period comparatives

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

16. Related party transactions

The total aggregate donations from trustees during the year were £1,500 (2021: £25,300).

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 £118,750 (2021: £143,750).

28