Company no. 07607693 Charity no. 1143313 

# **Borderlands (South West) Limited Report and Unaudited Financial Statements 31 March 2024** 



## **Borderlands (South West) Limited** 

## **Reference and administrative details** 

**For the year ended 31 March 2024** 

|**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|Resigned 11 April 2023|
||Kimberlee Carstensen||
||Patrick McAlees||
||Richard McKay|Resigned 11 August 2023|
||Bernard Morris||
||Cynthia Ochieng||
||Nicholas Tarr||
|**Bankers**|Lloyds Bank|CAF Bank Ltd|
||44-45 George White Street|25 Kings Hill Avenue|
||Cabot Circus|Kings Hill|
||Bristol|West Malling|
||BS1 3BA|Kent|
|||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||



1 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

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). 

## **1. Structure, governance and management** 

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 advertising and recommendation to bring new strengths and expertise, fill skill gaps and increase diversity to reflect the communities we work with. Following a selection process and appropriate background checks, new trustees are formally appointed after discussion at a meeting of existing trustees. 

## **2. Objectives and activities** 

Borderlands aims to create a community of welcome which supports asylum seekers, refugees and migrants with insecure status in the Bristol area to move ‘from exclusion to belonging’. 

Borderlands is a charity working alongside asylum seekers, refugees, migrants with unsettled status. Established in 2011, the charity emerged from the Christian mission of St Nicholas of Tolentino Church in Easton, a deprived and diverse inner-city area. We work with people of all faiths and none. Our values of Warmth, Sharing, Dignity and Respect were informed by a wide consultation with our members (asylum seekers and refugees), staff, volunteers and trustees. 

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 have a strong focus on empowering the people we work with (our ‘members') to take charge of their own lives, working alongside them and learning from them. We also advocate for a fair and humane immigration system where people seeking refuge are treated with dignity and respect. Our vision is a world where refugees and asylum seekers can seek sanctuary and justice, make full use of their talents and abilities, feel valued for their contribution and build worthwhile lives. 

The purpose of Borderlands as set out in our governing document is: 

- to relieve asylum seekers and refugees in need, hardship and distress by reason of their social and economic circumstances by the advancement of education, relief of poverty and the preservation and protection of good health; 

- to promote social inclusion by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society; and 

- to advance the education of the public regarding asylum seekers and refugees with the aim of increasing community cohesion and informing public policy. 

## **Our members** 

63% of our members are asylum seekers, 25% are refugees and 12% are other vulnerable migrants including refused asylum seekers and survivors of trafficking and modern slavery. They come from many different countries including Afghanistan, Eritrea, Sudan, Somalia, Syria, Iran and Iraq. 

2 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

The UK asylum system forces our members into poverty and hardship, which affects their wellbeing and prevents them living a healthy life. Many have experienced traumatic events before arriving in the UK and, in many cases, are re-traumatised by the UK asylum system. They are also increasingly moved to other parts of the country at short notice, making it even more difficult to build connections and community in their new home. 

The new Illegal Migration and Rwanda Acts have left our members fearful and uncertain about their future, and we have seen a huge decline in people's mental health. They fear being sent to offshore detention centres or left in limbo with no status, rights or future. 

## **Our volunteers** 

A team of 139 volunteers (equivalent to 185 hours a week) plays a major role delivering our work, over a third of whom are asylum seekers and refugees. We pride ourselves in providing thorough training, supervision and support for our volunteer team. We encourage our members to volunteer with us, as this can help them to make friends, build skills and confidence and connect with their community. All ‘member-volunteers’ are given training and guidance for their professional development and get a reference and something to add to their CV (our volunteer chefs and kitchen assistants can also do their Food and Hygiene level 2 certificate with us). 

## **Main activities** 

## **Welcome Centre** 

Our Welcome Centre is a safe, trusted hub of support and community for asylum seekers and refugees in Bristol. Open Mondays and Tuesdays at the Assisi Centre in Easton, we provide: 

- a warm welcome and help for new arrivals to register as members and access our projects and wider support; 

- a shared hot meal and ‘social supermarket' giving people the dignity of choosing the fruit, vegetables and other groceries they want to take home; 

- a social space to use the internet, have a drink, chat or read the paper, with board games and a football table; 

- one-to-one problem-solving, advocating on people's behalf and referring them to relevant services; 

- an art table with a safe, creative atmosphere to find some relief from fear and anxiety; and 

- ▪ hosting of agencies offering specialist advice or support. 

## **Feel Good Wednesday!** 

On Wednesdays we offer a range of wellbeing activities which give our members coping tools and respite from their situation. Activities include sleep and relaxation sessions, a sewing group, yoga and fitness classes and a women's cooking group. We also partner with other organisations to offer climbing, football and access to a local gym, swimming pool and exercise classes. 

## **Mentoring Project** 

Our Mentoring Project provides one-to-one practical and emotional support to help asylum seekers and refugees navigate their own paths and regain control over their lives. Mentors help mentees get to know Bristol, find volunteer placements and jobs, improve conversational English, access education or training, and cope with isolation and anxiety. Most importantly, they stand in solidarity with their mentees as they navigate the complex process of claiming asylum in the UK, as well as with resettlement after they receive leave to remain. 

3 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

## **Learning Project** 

Our Learning Project offers classes in English for Speakers of other Languages (ESOL), focusing on pre-entry and entry level classes for people who speak little or no English as they are most at risk of isolation and exclusion. Classes are small – on average 10 students - with one volunteer teacher and 1-2 teaching assistants per class so each learner receives a lot of individual attention. We work closely with our partners in the refugee sector to coordinate ESOL provision and share training, ideas and volunteers. We also provide other learning opportunities including theatre workshops, a poetry group, employability skills, discussion groups and trips. 

## **Outreach work** 

We deliver a drop-in service in initial accommodation hotels, working alongside Bristol Mind to provide listening and problem-solving support, ensure residents' basic needs are met and help them to access local services, English classes, healthcare, volunteering and social activities. We also alleviate concerns and facilitate access to our Welcome Centre and projects for people who may feel hesitant to visit. 

## **A partnership approach** 

Borderlands is part of the Bristol Refugee and Asylum Seeker Partnership (BRASP) which aims to improve partnership working in the sector and promote a culture of peer support, learning and sharing best practice. The partnership includes 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 campaigning and advocating voice to impact on local and wider policy-making. As well as BRASP, we play an active role in several forums including the Bristol Refugee Forum, Asylum Seeker and Refugee Wellbeing Forum and Young People's Forum. 

## **Awareness raising and advocacy** 

We aim to give our members a voice and engage in awareness raising, campaigning and advocacy on a national, regional and local level, working with our BRASP partners and Bristol City of Sanctuary. We participate in social media campaigns, events such as Refugee Week and Bristol Refugee Festival, and TV and radio interviews. We also and provide training in public speaking for our members so they can tell their story at events and meetings. 

## **Housing partnership** 

In 2017 a private donation enabled us to buy a four-bedroom house in Stapleton, a Bristol suburb with good transport links to the centre. The house is used to provide short-term accommodation for refugees to support them in the transition to independence. Since 2022, ACH – a social housing provider with expertise in working with refugees – has taken on the management and support provision of the house, including additional support and training to enable tenants to settle and integrate. 

## **3. Public benefit** 

The trustees confirm that they have complied with the Charity Commission’s guidance on public benefit. 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. 

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## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

## **4. Achievements and Performance** 

## **Changing Context** 

This year saw a significant increase in the number of asylum seekers in central Bristol with the opening of two large initial accommodation hotels housing many families, which put pressure on all our services. Another hotel on the outskirts of the city, where we had been delivering outreach support, closed in March 2024. We began to witness a constant movement of people, as asylum seekers were moved on more quickly from the hotels while others arrived to replace them. There was also an uptick in people receiving refugee status, who find themselves facing homelessness as they are rapidly evicted from asylum accommodation and their financial support is stopped. We adapted quickly to meet changing needs and situations and increased demand for our services. 

## **Welcome Centre** 

Our Welcome Centre helped 836 asylum seekers and refugees to make connections and build community in their new home in Bristol this year. 

We hosted many different organisations to introduce our members to their services in a safe and trusted space. They included Dentaid (a mobile dental clinic), a Covid and flu vaccination clinic, ‘Alright my Liver' (NHS liver scans), Herbalists without Borders (herbal remedies), NHS Talking Therapies, IRC (an employability scheme for refugees) and Fareshare (volunteer opportunities). 

Food insecurity is a big problem for our members: asylum seekers in housing struggle to feed their families on very limited financial support, and although food is provided in the hotels it is unhealthy, inappropriate and insufficient, especially for children. We expanded our weekly hot meal and social supermarket to benefit around 150 people and their families each week. 

At Borderlands, food has always played a key role in fostering a vibrant and inclusive community. Our shared meals provided nourishment throughout the year while fostering social connections and friendships, and our volunteer chefs delighted us each week with their culinary expertise and cherished recipes from many different cultures. 

After careful consideration and consultation, we introduced a needs assessment for our social supermarket, ensuring asylum seekers in housing have fair access while still supporting people in hotels. Refugees are given a limited time to use the service, during which we offer tailored support to help them to build independence. We have also split the ‘supermarket' into two rooms to cater for those with and without cooking facilities, which helps to maintain a safe and calm space. 

Asylum seekers residing in hotels have no cooking facilities and often tell us they miss cooking and eating together. A big highlight of the year was the launch of our community cooking groups (14 sessions in total), which enabled families and friends to cook and share food together using our kitchen. The joy and connection during these gatherings was heart-warming; participants experienced a sense of empowerment and belonging, with one likening the experience to "home." One member said: " _We enjoy the cooking, we miss our kitchen so much and after so long we cook and we enjoy it and we do it again. Our kids will be so happy to have these dishes!_ ” 

5 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

## **Feel Good Wednesday!** 

Our wellbeing project blossomed this year, supporting 140 members with weekly ‘feel good' activities including: 

- sleep and relaxation sessions facilitated by the Hope: Asylum Seekers and Refugees Trauma Service; 

- a weekly sewing group through Bridges for Communities Stitch Together programme, enabling women to create beautiful textile-based art, practise English, make friends and gain confidence; 

- weekly yoga and fitness classes, both taught by members; 

- a new cooking group where women cook together and share nutritious snacks, providing a sense of freedom and independence that is taken away in the asylum system; and 

- ▪ new member-led initiatives including a nail bar, a dance class and a barber. 

The project also expanded out of Wednesdays with three partnerships including: 

- weekly football working with St. Paul's Community Sports Academy, with the goal of establishing a Borderlands team to compete in an upcoming community cup; 

- climbing classes in collaboration with the Mothership Gym, to enjoy learning new skills and feel a sense of accomplishment; and 

- a partnership with Easton Leisure Centre offering our members free access to the gym, pool and some exercise classes. 

## **Mentoring Project** 

This year we increased the capacity and reach of our Mentoring Project, training and supporting 54 volunteer mentors to empower 68 mentees to achieve some personal goals over 6-9 months. Mentors met mentees once a week for at least an hour and were available at agreed times via phone/social media if needed. Mentees' goals included navigating the asylum system; improving mental health; creating CVs and practicing interview skills; understanding entitlements; accessing education and healthcare; and exploring volunteer and employment opportunities. 

Of the partnerships which ended this year: 

- 56% of mentees said they achieved all their goals and 44% partially achieved their goals; 

- 97% improved their English; 

- 44% found volunteer placements; 

- 52% went into education or training, including with Bristol University, City of Bristol College, Bristol Wood Recycling Project, the Amnesty Bookshop and Bristol Museum; and 

- 25% moved into more secure housing / made progress with their housing issues. 

Most mentees were asylum seekers and not allowed to work, but 37% made progress towards finding employment on securing refugee status. Of those permitted to work, 50% found jobs including as translators, tailors and carers. 

L had the goal of improving her housing, which was very damp and worsening her health condition. She also wanted help navigating the disability benefits system and challenging a negative decision. With the help of her mentor, L was able to advocate for herself, speak on the phone to her solicitor, and write regularly to the council about her housing situation. As a result, she received the benefits she was entitled to, and the council took action to resolve the damp in the house. At the final mentoring meeting, L said: “ _She [the mentor] told me you can speak, you can write, you can do. She pushed me and gave me more confidence....Now I feel who I am._ ” 

6 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

We had planned to re-launch our Peer Mentoring this year, having adapted the project to meet the current needs of asylum seekers new to Bristol. This was delayed due to an influx of referrals to the main project and a changeover of staff, but we aim to get peer mentoring off the ground in 202425. Finally, we continued to meet regularly with our network of six refugee mentoring projects from across the UK to share resources and learning. 

## **Learning Project** 

Our Learning Project saw remarkable growth this year in response to an increase in referrals from the new hotels. We provided nine English classes per week in our Welcome Centre, empowering 306 asylum seekers and refugees to navigate a new culture, make friends, access opportunities and feel a sense of belonging in a new city. From September, we also successfully trialled running 2-4 English classes a week in the hotels, providing around 150 asylum seekers with basic English so they could find their way around the city. 

" _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._ " 

“ _Borderlands is like a family. It doesn't feel like students and teachers but everyone together. I remember this from the first time that I came here._ ” 

As well as English classes, we offered the following learning opportunities for our members: 

- a series of 12 theatre workshops for women facilitated by a theatre practitioner followed by two ‘sharings', enabling 29 women to develop theatre skills and use drama to explore issues important to them, practise their English and form connections; 

- a weekly poetry class, in partnership with The Reader, allowing 45 members to explore different writers and ideas while improving their English vocabulary and oral skills; 

- a hugely popular maths class, in collaboration with CURO, equipping 26 members with skills to progress in their studies and professional lives; and 

- a member-led discussion group called ‘Sharing Stories’ in which 13 participants brought examples of their own culture to share, with each week centred around a theme such as music, festivals or recipes. Participants were able to celebrate their own experiences and learn from others, deepening understanding and facilitating cultural exchange. 

## **Outreach project** 

We expanded our outreach efforts this year, working with Bristol Mind to run a weekly drop-in service for asylum seekers in two central Bristol hotels and one hotel on the outskirts of the city, supporting 725 individuals and families. We provided listening and signposting support, combining Borderlands' experience supporting asylum seekers with Bristol Mind's expertise in mental health, and let people know about our Welcome Centre and other support services in the sector. 

Our model was to first ensure residents' basic needs were met, including phones and sim cards (with free data and calls), clothing, healthcare and legal support. We then helped people to meet their social and wider needs including referrals into language classes and volunteering, educational opportunities, mental health support, leisure activities and navigating the city (including accessing bikes). We also collaboratively developed activities for residents in the hotels including football, fitness classes, guided walks and after-school clubs for children. 

We attended regular interagency meetings and created a good working relationship with hotel management to ensure residents were supported and received the most up-to-date information and to raise their concerns. 

7 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

## **Special events and trips** 

We organised many events, trips and socials through the year to help to engage our members with their local community and reduce feelings of isolation. They included: 

- a summer beach trip to Exmouth for 55 members – a chance to get out of Bristol, enjoy the beautiful Devon coast and fresh sea air, relax and get to know each other; 

- two trips to Westbury Wildlife Park for Learning Project participants to enjoy the tranquillity of nature and take part in an art project; 

- taking our women's theatre group to see Arabian Nights at the Bristol Old Vic and a Sudanese festival, making these cultural events accessible; and 

- an Eid celebration with our partners at the Trinity Centre in Easton for around 150 asylum seekers and refugees, featuring wonderful food, children's activities, and lively music and dance. 

## **Strengthening our partnerships** 

In such complex and hostile times for asylum seekers and refugees, we believe it is important that we stand united alongside them. We intensified our partnership efforts in 2023-24, collaborating with the local refugee sector to coordinate support throughout the city and strengthen our advocacy and campaigning efforts. With our BRASP partners, we started a joint project to create a service mapping website to improve interagency referrals in Bristol and create a more coordinated welcome for new arrivals. 

## **Awareness raising and campaigning** 

Much of our campaigning/awareness raising work this year was focused on the new bills being passed through parliament and changes in policy. This included calling for the government to scrap the cruel and unlawful Rwanda scheme and the short-lived Home Office policy of evicting new refugees from their asylum accommodation within seven days which caused a huge rise in homelessness. We ran joint social media campaigns with Together with Refugees, held stalls at several events and gave interviews with BBC Radio Bristol, ITV and Channel 4 (on the Bibby Stockholm, food poverty and destitution). 

## **Member participation** 

Our Welcome and Members Participation Officer (WAMPO) – a refugee herself - led our Welcome Desk throughout the year alongside a team of member-volunteers. This meant the first interaction new members had with Borderlands was with a person with lived experience, helping to give them confidence and a feeling of ownership over the space. Most of the activities in our Welcome Centre were delivered by a team of member-volunteers, providing 82 volunteering opportunities for asylum seekers and refugees. We consulted with our members in the following ways this year: 

- our WAMPO worked with women attending wellbeing activities on Wednesdays to gather feedback and suggestions; 

- a consultation on how to improve our social supermarket to best meet members' needs and ensure fair distribution of food (using visuals as many of our members do not speak much English); 

- quarterly member-volunteer team meetings to discuss how we are delivering activities and suggest improvements; 

- a members survey and member-volunteers survey, both of which elicited suggestions for new activities, changes and improvements; and 

- a focus group with members interested in being peer mentors, to explore how to best meet the needs of new arrivals and training, resources and support needed. 

8 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

We had hoped to create an advisory board of experienced members to feed into our governance, but it has been difficult to engage our members at this level, especially with the constant movement of people. This is still a priority, and we continue to explore ways members can input into strategic decisions. 

## **Key personnel changes** 

Our longstanding Chair of Trustees, Richard McKay, stepped down in August 2023. An existing Trustee, Kimberlee Carstensen, a solicitor with extensive experience in equipping people with advocacy, negotiation and arbitration skills, was selected as our new Chair to guide Borderlands in our next strategic and developmental chapter. 

Our CEO, Susanna Revolti, went on maternity leave in August 2023, and after careful consideration the trustees offered the Interim CEO position to Caitlin Plunkett. Caitlin brought relevant experience of working as our Operations Manager as well as in international development, humanitarian aid and support work with refugees. 

## **Developing our organisation** 

Following a comprehensive governance review and finalising of our new strategy last year, we continued to strengthen our governance, finances and staff team in the following ways this year: 

- support from Lloyds Bank Foundation to work with an expert in charity finance to help improve our financial reporting and increase financial stability; 

- upskilling our staff team, including training in creating trauma-informed spaces, suicide first aid, inter-agency safeguarding, dealing with challenging behaviour and new Home Office regulations and policies; 

- integrating our strategic plan with our budget and fundraising plans; and 

- ▪ improving the way we measure our impact to demonstrate value for money to our funders. 

## **Our impact** 

The table below describes the outcomes and long-term goals we want to achieve with our work. We aim to foster a supportive and inclusive environment where asylum seekers and refugees can find connection and empowerment in their new home. Our model is to enable our members to move from intensive support to independence. 

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## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

|**Activities and services**<br>**we provide**|**Short and medium**<br>**term outcomes:**<br>**changes that will start**<br>**the journey**|<br>**Long term outcomes:**<br>**changes that will help**<br>**us to bring about our**<br>**goal**|**Our long term goal:**<br>**the world we want to**<br>**see**|
|---|---|---|---|
|A Welcome Centre<br>offering community,<br>food, shared activities<br>and practical support.<br>Outreach support in<br>hotels.<br>Signposting and referrals<br>to other services.<br>Hosting of other<br>agencies.<br>Mentoring Project.<br>Learning Project.<br>Wellbeing activities.|They have developed a<br>network and a<br>community.<br>They know how to<br>access education, jobs<br>and volunteering<br>opportunities.<br>Members have the<br>knowledge and<br>information they need<br>to advocate for<br>themselves and their<br>rights.<br>Their basic needs are<br>met (food, a hot meal,<br>SIM card/phone).<br>They have access to<br>health care and mental<br>health support.<br> <br>They have a chance to<br>learn / improve their<br>English.|People have moved on -<br>they have jobs, a<br>community, education,<br>opportunity.<br>Volunteers have<br>opportunities to<br>understand and learn in<br>a professional<br>environment.<br>People have choice<br>and dignity; they have<br>developed confidence<br>and self-esteem; they<br>have a sense of<br>purpose.<br>New members hear<br>positive stories and<br>have positive<br>experiences, feel<br>welcome and safe.<br>A diverse range of<br>people have equitable<br>access to our services<br>and those of other<br>agencies.|<br> <br>They can find safety,<br>have their basic needs<br>met and integrate into<br>society.<br>Borderlands is a model<br>of how to welcome and<br>support asylum<br>seekers and refugees,<br>working effectively with<br>our partners.<br>People can become<br>independent and live in<br>a compassionate, just<br>and understanding<br>community.|



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## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

The table below summarises the number of members we supported this year with each project: 

|**Project / activity**|**Number of individuals supported**|
|---|---|
|Welcome Centre / Drop-in|836|
|Feel Good Wednesday|140|
|MentoringProject|68|
|LearningProject|456|
|Outreach work|725|
|Volunteeringopportunities|82|



In a survey of our members in December 2023 with 39 respondents: 

- 25% said Borderlands has helped them to feel more in control and independent; 

- ▪ 89% feel part of our community and have made more friends; 

- 76% said Borderlands has helped them feel more supported; and 

- ▪ 51% feel a lot more confident. 

“ _I have made many friends. We communicate with many people from different cultures. We have the opportunity at Borderlands to create community. That’s our great achievement. It’s great to connect people from different nationalities, backgrounds, and cultures._ ” (Member) 

In a survey of member-volunteers in December 2023: 

- 86% said they feel very much part of Borderlands community; 

- ▪ 86% felt more confident speaking English and had learnt new skills; and ▪ 71% felt very confident suggesting new activities and giving their opinion. 

" _When I came to Borderlands the staff were very welcoming.....I decided to volunteer, and when I started I felt everyone wanted to help me to progress.... When I arrived as asylum seeker without anyone, I felt Borderlands like part of a big family._ ” (Member-volunteer) 

“ _I have been volunteering at Borderlands for 5 months now, I am very happy, they are very nice. I would not have known about the opportunity but they visited my hotel and told me. Now I am not bored in my room all the time._ “ (Member-volunteer) 

## **Case study** 

Below are two examples of how we supported and empowered our members on their journey toward independence and inclusion this year: 

K, an asylum seeker volunteering in our social supermarket, expressed interest in gaining work experience as a chef, so we signposted him to a 12-week intensive cooking training with Migrateful. K was accepted on to the programme where he learnt how to manage a team in a busy kitchen environment and completed his Level 2 Food Hygiene Certificate. He is now using his new skills volunteering as a chef at Borderlands and sharing his knowledge with our kitchen volunteers, and has qualifications and experience to carry into a career in the restaurant industry upon receiving refugee status. 

11 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

When M started coming to Borderlands, she had limited English, lacked confidence and struggled to connect with others. Initially M started accessing our social supermarket and weekly hot meal, which alleviated her hardship and allowed her to make friends and gain confidence. M then became a Borderlands volunteer and started to take ownership of the space, welcoming new members and gaining new skills. Within a year, M began attending our weekly yoga and sewing classes which had a significant impact on her wellbeing. She also gained the confidence to join our English classes and poetry group, which she quickly excelled in. Through our services M has grown from someone who was very socially isolated to being fully engaged with her community. 

## **5. Future plans** 

Looking ahead, we are committed to continuously evolving and adapting our services to meet the changing needs of our members. Amidst increasing hostility towards people seeking safety in the UK, we will continue to work tirelessly with our partners for a welcoming and safe environment. Our priorities for the coming year include: 

- launch our Peer Mentoring scheme, in which asylum seekers and refugees who have taken part in our Mentoring Project will provide emotional and practical support for new arrivals; 

- develop our Learning Project, including introducing a new Employability programme and recruiting a part-time Learning Navigator to help members plan their educational journey; 

- work with our partners to improve our outreach for asylum seekers in housing across the city, who often struggle to access support. This may involve establishing a single welcome point with signposting to all relevant services; and 

- continue to strengthen our governance and improve member participation, including recruiting trustees with lived experience of the UK asylum system and exploring new ways our members can input into strategic decisions. 

## **Thank you** 

We extend our gratitude to all who have contributed to our work. Our funders this year included the Henry Smith Charity, Albert Gubay Foundation, Bristol City Council, South Gloucestershire Council, John James Bristol Foundation, Postcode Local Trust, Household Support Fund, Medlock Trust, Nisbet Trust and others, including those who prefer to be anonymous. We are also grateful to the individuals, local businesses, social enterprises and charities who have made donations. Last but not least, thank you to our wonderful members, volunteers, partners and staff who are the heart and the soul of this organisation. 

## **6. Financial review** 

Our Accounts for 2023-24 show income of £275,808 and expenditure of £296,121. The deficit of £20,313 was mostly covered by restricted funds brought forward from the previous year. Expenditure increased by 8% from 2022-23 owing to staff pay rises, higher food costs and increased staff hours. 61% of income came from Trusts and Foundations, 20% from local authorities, 14% from individual donations and 4% from rental income. 63% of expenditure was on salary-related costs for our team of three full-time and five part-time staff (6 FTE). 

We currently have three multi-year grants from the Henry Smith Charity, Bristol Impact Fund and Albert Gubay Foundation; the latter finishes at the end of 2024. We aim to secure more multi-year funding in the coming year to build sustainability as we develop and grow our work. 

12 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

## **Reserves policy** 

## **General reserves** 

The Trustees have a General Reserves Policy which follows Charity Commission guidance. This protects our operations and essential services from the potential risk of disruption at short notice due to a lack of funds while ensuring Borderlands does not retain excessive reserves. The policy takes into account operating expenses 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 our employees and the costs of closure or wind-down of our core operations. 

We aim to maintain general (free) reserves at between four and six months' expenditure, which the Trustees consider to be an appropriate level for Borderlands. The basis of determining our target reserves level is kept under periodic review and will be adjusted as perceptions of risk and other factors change. The charity's net current assets were £178,182 on 31 March 2024, of which £113,492 were general reserves. Our forecast expenditure for 2024-25 is £322,284, so free reserves represent approximately four months’ costs, going forward. 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. 

Please note: a proportion of unrestricted funds on the balance sheet relates to a house owned by Borderlands used to provide supported housing for refugees. These funds are therefore capital and not revenue. 

## **Restricted funds** 

Restricted funds are held separately within the accounts and are spent within the time-frame indicated by the donor, which may cover more than one financial year. Restricted funds were £64,690 on 31 March 2024. 

## **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: 

- select suitable accounting policies and then apply them consistently; 

- ▪ observe the methods and principles in the Charities SORP; ▪ make judgements and accounting estimates that are reasonable and prudent; 

- state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

13 



## **Borderlands (South West) Limited** 

## **Report of the trustees** 

## **For the year ended 31 March 2024** 

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 1 October 2024 and signed on their behalf by 

## Kimberlee Lynn Carstensen 

Kimberlee Carstensen, Chair 

14 



## **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 2024, which are set out on pages 17 to 29. 

## **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: 

- (1) accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or 

- (2) the accounts do not accord with those records; or 

- (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or 

- (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

15 



## **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. 

## Dougal Howard 

Date: 1 October 2024 **Dougal Howard ACA 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 

16 



## **Borderlands (South West) Limited** 

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

## **For the year ended 31 March 2024** 

|Note<br>**Income from:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>**Total expenditure**<br>6<br>7<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**<br>**Net income / (expenditure) and net**<br>**movement in funds**|Restricted Unrestricted<br>£<br>£<br>157,506<br>103,482<br>-<br>12,264<br>-<br>2,556<br>157,506<br>118,302<br>-<br>21,485<br>195,147<br>79,489<br>195,147<br>100,974<br>(37,641)<br>17,328<br>102,331<br>258,153<br>64,690<br>275,481|**2024**<br>**Total**<br>**£**<br>**260,988**<br>**12,264**<br>**2,556**<br>**275,808**<br>**21,485**<br>**274,636**<br>**296,121**<br>**(20,313)**<br>**360,484**<br>**340,171**|2023<br>Total<br>£<br>304,096<br>10,421<br>843|
|---|---|---|---|
||||315,360|
||||23,325<br>250,682|
||||274,007|
||||41,353<br>319,131|
||||360,484|



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. 

17 



## **Borderlands (South West) Limited** 

## **Balance sheet** 

## **As at 31 March 2024** 

|Note<br>**Fixed assets**<br>Tangible assets<br>10<br>**Current assets**<br>Debtors<br>11<br>Cash at bank and in hand<br>**Liabilities**<br>Creditors: amounts falling due within 1 year<br>12<br>**Net current assets**<br>**Total assets less current liabilities**<br>Creditors: amounts falling due after more than 1 year<br>13<br>**Net assets**<br>14<br>**Funds**<br>15<br>Restricted funds<br>Unrestricted funds<br>General funds<br>**Total charity funds**|**£**<br>**47,114**<br>**161,144**<br>**208,258**<br>**(30,076)**|**2024**<br>**£**<br>**205,739**<br>**178,182**<br>**383,921**<br>**(43,750)**<br>**340,171**<br>**64,690**<br>**275,481**<br>**340,171**|2023<br>£<br>216,088|
|---|---|---|---|
||||44,353<br>200,272|
||||244,625<br>(31,479)|
||||213,146|
||||429,234<br>(68,750)|
||||360,484|
||||102,331<br>258,153|
||||360,484|



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: 

- (i) ensuring that the Company keeps proper accounting records which comply with section 386 of the Act; and 

- (ii) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company. 

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 1 October 2024 and signed on their behalf by 

## Kimberlee Lynn Carstensen 

Kimberlee Carstensen, Chair 

18 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **1. Accounting policies** 

## **a) Basis of preparation** 

Borderlands (South West) Limited is a charitable company limited by guarantee registered in England and Wales. The registered office address is The Assisi Centre, Lawfords Gate, Bristol, BS5 0RE. 

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 confirmed future funding. 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. 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. 

19 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **1. Accounting policies (continued)** 

## **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 £500. 

## **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. 

20 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

**1. Accounting policies (continued)** 

## **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. 

21 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **2. Statement of financial activities: prior period comparatives** 

|**Income from:**<br>Donations and legacies<br>Charitable activities<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>**Total expenditure**<br>**Net income**<br>Transfers between funds<br>**Net movement in funds**<br>**3.**<br>**Income from donations and legacies**<br>Companies and trusts<br>Individuals<br>Gift aid<br>**Total income from donations and legacies**<br>**Prior period comparative:**<br>Companies and trusts<br>Individuals<br>Gift aid<br>**Total income from donations and legacies**|Restricted<br>£<br>£<br>174,317<br>129,779<br>-<br>10,421<br>-<br>843<br>174,317<br>141,043<br>-<br>23,325<br>157,826<br>92,856<br>157,826<br>116,181<br>16,491<br>24,862<br>(7,500)<br>7,500<br>8,991<br>32,362<br>Restricted<br>£<br>£<br>157,506<br>66,224<br>-<br>35,764<br>-<br>1,494<br>157,506<br>103,482<br>Restricted<br>£<br>£<br>174,317<br>91,799<br>-<br>36,085<br>-<br>1,895<br>174,317<br>129,779<br>Unrestricted<br>Unrestricted<br>Unrestricted|2023<br>Total<br>£<br>304,096<br>10,421<br>843|
|---|---|---|
|||315,360|
|||23,325<br>250,682|
|||274,007|
|||41,353<br>-|
|||41,353|
|||**2024**<br>**Total**<br>**£**<br>**223,730**<br>**35,764**<br>**1,494**|
|||**260,988**|
|||2023<br>Total<br>£<br>266,116<br>36,085<br>1,895|
|||304,096|



22 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **4. Income from charitable activities** 

|**Income from charitable activities**|||
|---|---|---|
|Rental income<br>Other charitable activities|**2024**<br>**£**<br>**12,000**<br>**264**<br>**12,264**|2023<br>£<br>9,990<br>431|
|||10,421|



All income from charitable activities is unrestricted. 

## **5. Government grants** 

The charitable company receives government grants, defined as funding from Bristol City Council, South Gloucestershire Council, and the Bristol Impact Fund 2 to fund charitable activities. The total value of such grants in the period ending 31 March 2024 was £55,381 (2023: £56,582 from Bristol City Council, South Gloucestershire Council, the Bristol Impact Fund 2 and the Household Support fund). There are no unfulfilled conditions or contingencies attaching to these grants in 2023-24. 

## **6. Total expenditure** 

|Staff costs (note 8)<br>Other staff costs<br>Project delivery costs<br>Other project costs<br>Premises costs<br>Insurance<br>Accountancy<br>Consultancy<br>Admin costs<br>Depreciation<br>**Sub-total**<br>**Total expenditure**<br>Allocation of support and<br>governance costs|Raising funds<br>£<br>10,973<br>-<br>-<br>-<br>-<br>-<br>-<br>10,512<br>-<br>-<br>21,485<br>-<br>**21,485**|Charitable<br>activities<br>£<br>162,040<br>-<br>33,042<br>4,699<br>11,310<br>-<br>-<br>-<br>833<br>-<br>211,924<br>62,712<br>**274,636**|Support and<br>governance<br>costs<br>£<br>14,070<br>4,930<br>-<br>-<br>8,880<br>2,547<br>10,732<br>1,200<br>10,697<br>9,656<br>62,712<br>(62,712)<br>**-**|**2024 Total**<br>**£**<br>**187,083**<br>**4,930**<br>**33,042**<br>**4,699**<br>**20,190**<br>**2,547**<br>**10,732**<br>**11,712**<br>**11,530**<br>**9,656**|
|---|---|---|---|---|
|||||**296,121**<br>-|
|||||**296,121**|



Total governance costs were £2,400 (2023: £2,040). 

23 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

|**6.**<br>**Total expenditure (continued)**<br>**Prior year comparative**<br>Raising funds<br>£<br>Staff costs (note 8)<br>10,487<br>Other staff costs<br>-<br>Drop-in costs<br>-<br>Mentoring consultancy<br>-<br>Other project costs<br>-<br>Premises costs (restated)<br>-<br>Insurance<br>-<br>Accountancy<br>-<br>Consultancy<br>12,838<br>Legal expenses<br>-<br>Admin costs<br>-<br>Depreciation<br>-<br>**Sub-total**<br>23,325<br>-<br>**Total expenditure**<br>23,325<br>Allocation of support and<br>governance costs|Charitable<br>activities<br>(restated)<br>£<br>140,350<br>-<br>11,630<br>696<br>6,449<br>17,056<br>-<br>-<br>-<br>-<br>1,590<br>-<br>177,771<br>72,911<br>250,682|Support and<br>governance<br>costs<br>(restated)<br>£<br>11,740<br>7,735<br>-<br>-<br>-<br>8,730<br>1,560<br>9,952<br>3,750<br>500<br>18,263<br>10,681<br>72,911<br>(72,911)<br>**-**|2023 Total<br>£<br>162,577<br>7,735<br>11,630<br>696<br>6,449<br>25,786<br>1,560<br>9,952<br>16,588<br>500<br>19,853<br>10,681|
|---|---|---|---|
||||274,007<br>-|
||||274,007|



A restatement has been made to correct a portion of premises costs that have been considered as directly attributable to charitable activities. This has no effect on the total expenditure or movement in funds shown in the 2023 accounts. 

24 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

**7. Net movement in funds** 

This is stated after charging: 

|Depreciation<br>Trustees' remuneration<br>Trustees' reimbursed expenses<br>Independent examiner's remuneration (excluding VAT):<br>Independent examination<br>Other services|**2024**<br>**£**<br>**9,656**<br>**Nil**<br>**Nil**<br>**2,000**<br>**5,785**|2023<br>£<br>10,681<br>Nil<br>Nil<br>1,700<br>6,171|
|---|---|---|



**8. Staff costs and numbers** 

Staff costs were as follows: 

|Salaries and wages<br>Social security costs<br>Pension costs|**2024**<br>2023<br>**£**<br>£<br>**174,830**<br>152,420<br>**8,821**<br>7,300<br>**3,432**<br>2,857<br>**187,083**<br>162,577|
|---|---|



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

The key management personnel of the charitable company comprised the Trustees, CEO and Interim CEO. The total employee benefits of the key management personnel were £56,613 (2023: Trustees and CEO, £35,160). 

|Average head count|**2024**<br>**No.**<br>**8**|2023<br>No.<br>8|
|---|---|---|



## **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 2024** 

## **10. Tangible fixed assets** 

|**Cost**<br>At 1 April 2023<br>Disposals<br>At 31 March 2024<br>**Depreciation**<br>At 1 April 2023<br>Charge for the year<br>Disposals<br>At 31 March 2024<br>**Net book value**<br>**At 31 March 2024**<br>At 31 March 2023<br>**11. Debtors**<br>Prepayments<br>Other debtors<br>Accrued income<br>**12. Creditors : amounts due within 1 year**<br>Trade creditors<br>Loans<br>Accruals<br>Pensions payable<br>Other taxation and social security|**Furniture &**<br>**equipment**<br>**£**<br>**£**<br>238,500<br>26,900<br>-<br>(7,689)<br>238,500<br>19,211<br>33,390<br>15,922<br>4,770<br>4,886<br>-<br>(6,996)<br>38,160<br>13,812<br>**200,340**<br>**5,399**<br>205,110<br>10,978<br>**2024**<br>**£**<br>**3,639**<br>**1,494**<br>**41,981**<br>**47,114**<br>**2024**<br>**£**<br>**2,139**<br>**25,000**<br>**2,272**<br>**665**<br>**-**<br>**30,076**<br>**Freehold**<br>**property**|**Total**<br>**£**<br>**265,400**<br>**(7,689)**|
|---|---|---|
|||**257,711**|
|||**49,312**<br>**9,656**<br>**(6,996)**|
|||**51,972**|
|||**205,739**|
|||216,088|
|||2023<br>£<br>1,614<br>1,895<br>40,844|
|||44,353|
|||2023<br>£<br>1,336<br>25,000<br>2,172<br>484<br>2,487|
|||31,479|



26 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **13. Creditors : amounts due after 1 year** 

Loans 

|**2024**|2023|
|---|---|
|**£**|£|
|**43,750**|68,750|



The loan is a 10 year loan from a former 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<br>Current assets<br>Current liabilities<br>Non-current liabilities<br>**Net assets at 31 March 2024**<br>**Prior period comparatives**<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>Non-current liabilities<br>**Net assets at 31 March 2023**|£<br>£<br>-<br>205,739<br>64,690<br>143,568<br>-<br>(30,076)<br>-<br>(43,750)<br>**64,690**<br>**275,481**<br>£<br>£<br>-<br>216,088<br>102,331<br>142,294<br>-<br>(31,479)<br>-<br>(68,750)<br>102,331<br>258,153<br>Restricted<br>funds<br>Unrestricted<br>funds<br>Restricted<br>funds<br>Unrestricted<br>funds|**Total**<br>**funds**<br>**£**<br>**205,739**<br>**208,258**<br>**(30,076)**<br>**(43,750)**|
|---|---|---|
|||**340,171**|
|||Total<br>funds<br>£<br>216,088<br>244,625<br>(31,479)<br>(68,750)|
|||360,484|



27 



## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **15. Movements in funds** 

|**Restricted funds**<br>Drop-in fund<br>Mentoring Project fund<br>Beach Trip fund<br>Outreach work<br>Legal fund<br>Learning Project<br>**Total restricted funds**<br>General funds<br>**Total unrestricted funds**<br>**Total funds**<br>**Unrestricted funds**|At 1 April<br>2023<br>£<br>24<br>53,525<br>1,331<br>20,177<br>700<br>26,574<br>102,331<br>258,153<br>258,153<br>360,484|Income<br>£<br>£<br>75,587<br>(71,390)<br>43,181<br>(50,985)<br>-<br>(1,331)<br>28,700<br>(40,829)<br>-<br>-<br>10,038<br>(30,612)<br>157,506<br>(195,147)<br>118,302<br>(100,974)<br>118,302<br>(100,974)<br>275,808<br>(296,121)<br>Expenditure|£<br>**£**<br>-<br>**4,221**<br>-<br>**45,721**<br>-<br>**-**<br>-<br>**8,048**<br>-<br>**700**<br>-<br>**6,000**<br>-<br>**64,690**<br>-<br>**275,481**<br>-<br>**275,481**<br>-<br>**340,171**<br>Transfers<br>between<br>funds<br>**At 31 March**<br>**2024**|£<br>**£**<br>-<br>**4,221**<br>-<br>**45,721**<br>-<br>**-**<br>-<br>**8,048**<br>-<br>**700**<br>-<br>**6,000**<br>-<br>**64,690**<br>-<br>**275,481**<br>-<br>**275,481**<br>-<br>**340,171**<br>Transfers<br>between<br>funds<br>**At 31 March**<br>**2024**|
|---|---|---|---|---|
|||||**64,690**|
|||||**275,481**|
|||||**275,481**|
|||||**340,171**|



## **Purposes of restricted funds** 

Drop-in fund We received grants from various grant-making organisations to support our Drop-in / Welcome Centre, including for food provision, social and wellbeing activities. They included the Bristol Impact Fund 2 (Bristol City Council), Feeding Bristol (Household Support Fund), Bristol Churches City Fund, the Coop and a Trust that prefers to remain anonymous. 

Mentoring Project fund The Mentoring Project was funded by the Albert Gubay Foundation and Swan Mountain Trust. 

- Beach Trip fund This is supported by a private restricted donation so that Borderlands can offer an annual beach trip to our members. 

Outreach work 

South Gloucestershire Council funded our outreach work supporting asylum seekers residing in an initial accommodation hotel in Filton and Bristol City Council funded our drop-in service in two initial accommodation hotels in Bristol. 

Legal fund A small 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. 

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## **Borderlands (South West) Limited** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2024** 

## **15. Movements in funds (continued)** 

Learning Project 

The Learning Project was funded by the John James Bristol Foundation, Medlock Charitable Trust, Leonard Laity Stoate Charitable Trust, an individual donor via Quartet Community Foundation and a Trust who wish to remain anonymous. The Yellow Wood Foundation funded our women's theatre workshops and the University of Bristol funded an internship, both within the Learning Project. 

## **Prior period comparatives** 

|**Restricted funds**<br>Drop-in fund<br>Future Project fund<br>Mentoring Project fund<br>Beach Trip fund<br>Covid-19 support<br>Internet Cafe<br>Outreach work<br>Health Activities<br>Legal fund<br>Learning Project<br>**Total restricted funds**<br>General funds<br>**Total unrestricted funds**<br>**Total funds**<br>**Unrestricted funds**|At 1 April<br>2022<br>£<br>-<br>7,500<br>48,432<br>2,038<br>16,600<br>3,000<br>8,570<br>6,000<br>1,200<br>-<br>93,340<br>225,791<br>225,791<br>319,131|Income<br>£<br>£<br>58,296<br>(58,272)<br>-<br>-<br>47,344<br>(42,251)<br>-<br>(707)<br>-<br>(16,600)<br>-<br>(3,000)<br>20,177<br>(8,570)<br>-<br>(6,000)<br>-<br>(500)<br>48,500<br>(21,926)<br>174,317<br>(157,826)<br>141,043<br>(116,181)<br>141,043<br>(116,181)<br>315,360<br>(274,007)<br>Expenditure|£<br>£<br>-<br>24<br>(7,500)<br>-<br>-<br>53,525<br>-<br>1,331<br>-<br>-<br>-<br>-<br>-<br>20,177<br>-<br>-<br>-<br>700<br>-<br>26,574<br>(7,500)<br>102,331<br>7,500<br>258,153<br>7,500<br>258,153<br>-<br>360,484<br>Transfers<br>between<br>funds<br>At 31 March<br>2023|£<br>£<br>-<br>24<br>(7,500)<br>-<br>-<br>53,525<br>-<br>1,331<br>-<br>-<br>-<br>-<br>-<br>20,177<br>-<br>-<br>-<br>700<br>-<br>26,574<br>(7,500)<br>102,331<br>7,500<br>258,153<br>7,500<br>258,153<br>-<br>360,484<br>Transfers<br>between<br>funds<br>At 31 March<br>2023|
|---|---|---|---|---|
|||||102,331|
|||||258,153|
|||||258,153|
|||||360,484|



## **16. Related party transactions** 

Included within the charity's creditors at the year end is a 10 year loan from a former 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 £68,750 (2023: £93,750). 

The total aggregate donations from trustees during the year were £100 (2023: £300). There were no restrictions attached to these donations in the current or prior year. 

29