Charity registration number 1151557 Company registration number 08318232 (England and Wales) BEFRIENDING REFUGEES AND ASYLUM SEEKERS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
BEFRIENDING REFUGEES AND ASYLUM SEEKERS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms P Holmes Mr P Hand-Griffiths MsCARoot Mr M Ngouala MrA Misail Charity number 1151557 Company number 08318232 Registered office The Lodge Green Lane Bolton Independent examiner David Kay, FCA Barlow Andrews LLP Carlyle House 78 Chorley New Road Bolton Bankers The Royal Bank of Scotland 4648 Deansgate Bolton
BEFRIENDING REFUGEES AND ASYLUM SEEKERS CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 7-12
BEFRIENDING REFUGEES AND ASYLUM SEEKERS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).. Objectives and activities The charty's objects are: 1. To advance education and relieve financial hardship amongst those seeking asylum and those granted refugee status, particularly by the provision of advice. support and training. 2. The provision of facilities for recreation or other leisure time occupation, with the object of improving the conditions of life of those persons who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances. The policies adopted in furtherance of these objects have not changed during the year. StegieS for achieving aims and objectives This has been carried out through weekly drop-in advice sessions. provision of specialist immigration advice, English Classes, women-only classes, arts and craft activities, work-club, so¢ial/leisure activities, and trips. PubliG benefit The trustees have a duty to ensure that the activities of the charity continue to provide a public benefit. They are more than satisfied that by carrying out the above adivities the charity continues to provide public benefit. The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake. Achievèments and performance Significant activities and achievements against objectives Our Information and Support Hub has developed well and continues to expand. We now provide a full range of support and information seNices in our main building, with immigration advice and ESOL c12sses, conversation cafes and other Hub activities running throughout the year. We have individual appointments for immuration advice with our Senior Manager and now three registered immigration advisors also able to accept drop-in appointments when possible. We have also been able to arrange, through a part time sessional worker, for a large range of extemal advice and wellbeing services. We are working with Baby Basics to provide necessities for new mothers and pregnant women. Social Services, the GP Federation and district nurses have continued to refer to us and we are developing with them an information and support health days. We are also developing a working partnership to provide infomiation about homes, benefits and other financial help in conjunction with Bolton at Home (BAH), the Bolton's main social landlord. Within the year we have had outside bodies run financial management classes and health classes concentrating on hate crtme and wellbeing. Our Women's, Centre is now fully open and operational, and this continues to expand our seNices with 2 sessional workers now wnning the centre which holds ESOL classes, in conjunction with Bolton College, and sewing classes with a teacher helping women to develop their own skills. We receive many referrals from other organisations which are beyond our remit or indeed our experbse, including the Home Offi, the Red Cross, Job Centre Plus, NHS, Social Services, Greater Manchester Police, and GPS. We feel we can facilitate this need by allowing other agencies to use our Hub.
BEFRIENDING REFUGEES AND ASYLUM SEEKERS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 We also receive enquires and are asked for help regarding many other seNices which we assist Wtth but also refer on. BRASS is working in partnership with the Red Cross and Refugee Action and has a joint grant up to September 2024 which has now developed into a Greater Manchester consortium called Step Change supported by Refugee Action. This has enabled us access to Greater Manchester wide support and connections including Level 3 OISC support from another organisation in the consortium who attends our office and provides advice. Our Senior manager is a fundamental part of the Step Change task force. In 2023 we supported 1,046 people and recorded 2,100 visits with 283 attending ESOL classes with 647 supported across our immigration advice service. Our volunteers contributed 3,796 hoLtrs to support our organisation and its setvices. Nationality (visits}.- Iraq, Sudan, Iran, Ethiopia, DR Congo, Syria, Eritrea, Cameroon, Libya. Pakistan, Palestine, Kenya, Zimbabwe, Albania, Kuwatt, Nigeria, Egypt, El Salvador, Somalia, Afghanistan, Tanzania, Nicaragua, Yemen. Russia, Rwanda, Guinea. Botswana. Angola, Lebanon. Turkey, SoLrth Sudan, Bangladesh and the Ukraine. The main languages we deal with are Arabic, French, Farsi, Portuguese. Swahili and Spanish. In August 2023 we held our summer event which was very well attended as usual. Pictures of the event can be seen on our website. In December 2023 we held a thank you lunch for all our stsff, volunteers, and trustees. funded by the Tudor Trust, which was attended and enjoyed by all. In addition, our Senior Manager has held a meeting with all volunteers and staff as a catch-up event, because, although everyone knows each other, there is very little time to talk. This was also a very useful and enjoyable event which increased everyone's knowledge and wellbeing. Both these events will be held Èach year to support and improve the wellbeing of everyone at BRASS. BRASS is growing from strength to strength and is working with more outside agencies than ever before. Financial review The results of the Charity's activities are shown in the Statement of Financial Activities on page 5 of the accounts, showing net income of £5,614 across all funds. Unrestricted funds carried forward at year end totalled £135,661 and restricted funds were £nil. Reserves policy The reserves policy is under regular review as the activities and operations of the charity evolve. The aim remains to carry sufficient free reserves to cover a minimum of 6 months of operating costs, in the unlikely event that our income streams should cease or. more possibly, be significantly reduced, as we eXperIend in the previous year. Our free reserves currentty stand at £135.325, which satisfies the target. We wish, however, to see this figure increase so that we give ourselves a secure platform from which to continue our valuable services in the long term. Principal fvnding SoUS Principal funding sources in 2023124 were The National Lottery Community Foundation, Refugee Action, Bolton at Home and The Tudor Trust. We also received donation income from other sources. Major risks The trustees have assessed the major risks to which the charity is exposed, 2nd are satisfied that systems are in place to mitigate exposure to the major risks. Plans for future periods We continue to be supported by The National Lottery Community Foundation and will continue to be working as part of the Greater Manchester Refugee Step Change Consorhum. With our services developing and stabilising. our future is looking very exciting.
BEFRIENDING REFUGEES AND ASYLUM SEEKERS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 structure, governance and management Befriending Refugees and Asylum Seekers (BRASS) is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association. The company was incorporated on 4 Dmber 2012. There is no share capital and it is limited by guarantee. to a maximum £5 each, payable by its members. As a registered charity the company is non-profit-making and its directors and trustees are volunteers. The trustees (who are also the directors for the purpose of company law) who served during the year were.. Ms P Holmes Mr P Hand-Griffiths Ms J A Hilling MsCARoot Mr M Ngouala MrA Misail {Resigned 30 April 2024) RecnJitment and appointment of trustees The trustees are appointed by the members of the organisation at the Annual General Meeting. Directorsltrustees have the power under the governing documents to co-opt individuals who support the objects of the organisation to fill vacancies on the Board of ManagemenL As part of their induction, new trustees are provided with information about the charity, the management structure, its history and working practices. In addition they are also provided wtth copies of the Memorandum and Articles of Association plus infomation from the Charity Commission and Companies House regarding the duties and responsibilities of directors and trustees. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £5 in the event of a winding up. Organisational structure Day to day management responsibility rests with the management team, which reports to the Board of Trustees. The Board of Trustees meets on a regular basis and consisted of 6 trustees at the year end. The trustees. report was approved by the Board of Trustees. Ms P Holmes Trustee 24 September 2024
BEFRIENDING REFUGEES AND ASYLUM SEEKERS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEFRIENDING REFUGEES AND ASYLUM SEEKERS I r&port to the trustees on my examination of the financial statements of Befriending Refugees and Asylum Seekers (the charity) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the prèparation of the financial statements in accordance with the requirements of the Companies Act 20(E (the 2006 Act). Having satisfied myself that the financial statements of the charity 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 charity's financial statements carried out under section 145 of the Chartties Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs statemènt I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act. or the financial statements do not accord wtth those records- or the financial statements 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 the financial statements 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 aThJ Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connectton with the examination to which attèntion should be drawn in this report in order to enable a proper understsnding of the financial statements to be reached. David Kay. FCA Barlow Andrews LLP Carlyle House 78 Chortey New Road Bolton Dated: 24 September 2024
BEFRIENDING REFUGEES AND ASYLUM SEEKERS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities 108,550 108,550 53,765 26,710 26,710 42,565 53,765 42.565 Total income 108.550 53,765 162.315 26,710 42,565 69,275 Expenditure on: Charitable activities 102,936 53,765 156,701 40,584 103,523 144,107 Total expenditure 102,936 53,765 156,701 40,584 103,523 144,107 Net incomel(expenditure) and movement in funds 5,614 5,614 (13,874) (60,958) (74,832) Reconciliation of funds: Fund balances at 1 April 2023 130,047 130,047 143,921 60,958 204,879 Fund balances at 31 March 2024 135,661 135,661 130,047 130,047 The statement of financial activtties includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
BEFRIENDING REFUGEES AND ASYLUM SEEKERS BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 336 757 Current assets Cash at bank and in hand 138,832 133,451 Creditors: amounts falling due within one year 10 (3,507) (4.161} Net current assets 135,325 129,290 Total assets less current liabilities 135,661 130,047 The funds of the charity Unrestricted funds 135,661 130,047 135,661 130,047 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial ststements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on 24 September 2024 Ms P Holmes Trustee Company registration number 08318232 (England and Wales)
BEFRIENDING REFUGEES AND ASYLUM SEEKERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Befriending Refugees and Asylum Seekers is a private company limited by guarantee incorporated in England and Wales. The registered office is Thè Lodge, Green Lane, Bolton. 1.1 Accounting convention The financial statemènts have been prepared in accordance with the charitys tgoveming documèntJ, the Companies Act 2006, FRS 102 "The Financial Reportlng Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Ststement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the histortcal cost convention. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in fvrtherance of their charitsble objectivès unless the funds have been designated for other purposes. Restricted funds are subject to specific restrictions imposed by the grantors or donors as to how the money can be spent. Where such funds are used to acquire fixed assets, the expenditure is capitalised and depreciation is charged annually against the ftjnd balance. 1A Income Income is recognised when the charity is legally entitled to it after any performanGe conditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Grant income is accounted for when all of the conditions for the grant have been met. Where unrestricted grant funding has been provided to cover running costs over a specified period of time, income is recognised on an accruals basis.
BEFRIENDING REFUGEES AND ASYLUM SEEKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.5 Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Expenditure is recognised when it is incurred and is reported gross of related income on the following basis: Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directiy to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs in the g0Veman of tts assets and are directiy associated with constitutional and statutory requirements. All costs are allocated between the expenditure categories on a basis designed to reflect the use of the resour. Costs relating to a particular activity are allocated directly, whilst others are apportioned on an appropriate basis. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaiment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases- Fixtures, fittings & equipment Computer equipment 20 % straight line 250/0 Straight line The gain or loss arising on the disposal of an asset is determined as the difference beteen the sale proceeds and the carying value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents include the pety cash and bank current account balances. Basic r Inancial assets Basic financial assets, which include cash and bank balances, are initially measured at transaction price. Basic financial liabilities Basic financial liabilities, which include other creditors, are initially recognised at transaction price. 1.8 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. 1.9 Rètirèment benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.10 Taxation The company has charitable ststus and is thus exempt from taxation of its income and gains falling wtthin section 505 of The Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charttable objectives.
BEFRIENDING REFUGEES AND ASYLUM SEEKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Donations and legacies Unrestricted Restricted funds funds general 2024 Total Unrestricted funds 2024 2024 2023 Donations and gifts 108,550 108.550 26,710 Donations and gifts Other donations National Lottery Community Foundation Bolton at Home The Tudor Trust 1,000 32,550 40,000 35.000 1,000 32,550 40,000 35,000 1,710 25,000 108,550 108,550 26,710 Income from charitable activities 2024 2023 The Tudor Trust Refugee Action Bolton CVS 2,000 51,765 41,565 1,000 53,765 42,565
BEFRIENDING REFUGEES AND ASYLUM SEEKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities 2024 2023 Stsff costs Depreciation and impairment Sessional work Project costs Insurance Repairs and cleaning Travel expenses Office èxpenses Payroll processing fees Professional fees and consultancy Bank charges Sundry expenses 52.054 421 32,050 20,853 1,743 3,700 9,602 23,066 319 12,558 277 58 55.238 421 25,010 17,607 1,667 5,113 9,521 23,364 259 4,618 392 897 156,701 144,107 Analysis by fund Unrestricted funds Restrtcted funds 102,936 53,765 40,584 103.523 156,701 144,107 Governan costs of £2,808 12023: £2,818} are included in professional fees and Consultsncy above, relating to the preparation and examination of the ststutory accounts. Net movement in funds 2024 2023 The net movement in funds is stated after chargingl{crediting): Depreciation of owned tangible fixed assets 421 421 Trustees Two of the trustees received remuneration during the year for services provided over and above the normal services of a trustee, as disclosed to and agreed with the Charity Commission. C A Root received £9,750 (2023: £3,000) for services in the coordination of the BRASS Hub papeNork as required by the service level agreement with Refugee Action, whilst M Ngouala received remuneration of £32,878 (2023: £33,878) for his ongoing non-trustee seNices to the organisation. Two trustees were reimbursed for travel expenses during the year amounting to £1,824 (2023: £165). 10-
BEFRIENDING REFUGEES AND ASYLUM SEEKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries Social security Costs Other pension costs 49,287 51,036 1,184 3,018 2,767 52,054 55,238 There were no employees whose annual remuneration was more than £60,000. Taxation The charity is exempt from tax on income and gains falling wtthin section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitsble objects. Tangible fixed assets Fixtures. fittings & equipment Computer equipment Total Cost At 1 April 2023 675 1,143 1,818 At 31 March 2024 675 1,143 1.818 Depreciation and impairment At 1 April 2023 Depreciation charged in the year 371 135 690 286 1,061 421 At 31 March 2024 506 976 1,482 Carrying amount At 31 March 2024 169 167 336 At 31 March 2023 304 453 757 11
BEFRIENDING REFUGEES AND ASYLUM SEEKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Accruals and deferred income 627 2,880 1,401 2,760 3.507 4,161 11 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2023 Incoming resources Rèsources At 31 March expended 2024 Refugee Action Tudor Trust 51.765 2,000 (51,765) (2,000) 53,765 (53,765) Previous year: At 1 April 2022 Incoming sources Resources At 31 March èxpended 2023 Refugee Action Bolton at Home Bolton CVS 1,958 59,000 41.565 (43,523} (59.000} (1,000) 1,000 60,958 42,565 (103,523) Funding received from Refugèè Action in the last 2 years is for an initiative to transform Manchesterfs service provision into a joined-up and collaborative ecosystem of support for refugees, in partnership with Refugee Action. Funding was received from Tudor Trust this year to provide supermarket vouchers to asylum seekers and refugees, whilst in the previous year money received from Bolton CVS was for this same scheme. Expenditure in 22123 of funds received from Bolton at Home was on wage costs. 12 Related party transactions There were no disclosable related paty transactions during the year (2023 - none), other than those already disclosed in note 6. 12-