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.
S￿tegieS 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 eXperIen￿d 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 SoU￿S
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 D￿mber
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 bet￿een 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-