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← Refugee and Migrant Justice

2023-12-31-accounts

Registered Company No: 08737163 Registered Charity No: 1155207

REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL)

Annual Report and Financial Statements for the

Year Ended

31 December 2023

REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Contents

Page
Reference and Administrative Information 1
Trustees' report 2
Independent auditors' report 5
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the accounts 11

REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Reference and Administrative Information

Company number 08737163
Charity number 1155207
Registered office and The People's Place,
operational address 80-92 Stratford High Street
London
Trustees and Directors F A Sulaiman - Chair
F Rehren - Treasurer
B Barakzai (appointed 20 June 2023)
O I Kuforji
R Mukherjee
J Warr
F J Webster
A M Wallace (appointed 26 June 2024)
L Ghanem (appointed 11 November 2023)
M P Cuevas-Nunez (appointed 11 November 2023)
Auditors Goldwins Limited
75 Maygrove Road
West Hampstead
London NW6 2EG

REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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).

RAMFEL is a charity that supports refugees and vulnerable migrants to access justice, and that provides vital support in moments of individual crisis. Unfortunately, the government's 'hostile environment' has until now largely remained in place in Britain since its introduction in 2012. There are always new tragic cases of people being made destitute, detained and removed through unfair and inhumane policy combined with missing institutional capabilities.

Against this background there is a large and growing number of compassionate people and organisations, committed to fairness and reform. RAMFEL is able to help many people every year because of the generous contributions of its funders and the effort and dedication of its staff.

The trustees who support RAMFEL in this mission have been mindful of their duty to public benefit, following the guidance of the Charities Commission, in exercising their powers and duties, and use this opportunity to report on the purposes and objectives, strategies, activities and achievements as well as reserves and risk management of the charity in the year 2023.

Purposes and objectives

RAMFEL's purpose is that

All refugees, asylum seekers and vulnerable migrants will be treated with respect and their human rights will be protected by law. They will be able to assert those rights and live free of destitution and poverty. They will be able to plan and achieve fulfilling lives.

To achieve this, the charity has set itself the following objectives:

  1. Provide immigration advice to vulnerable migrants, asylum seekers and refugees where they cannot access legal aid or afford advice.

  2. Provide a welcoming safe space, destitution support and specialist advice to refugees, asylum seekers and vulnerable migrants experiencing crisis.

  3. Support asylum seekers and refugees in their journey through the asylum system and assist their successful integration into society.

  4. Campaign on the issues our work presents, focusing on the above areas.

RAMFEL takes a holistic approach to the needs of individuals and families caught up in the most challenging of situations, and provides wrap-around services including housing, asylum support, access to healthcare, access to social services, employability and wellbeing. In particular, the organisation provides end-to-end support helping to both regularise status and support the transition to building a new life in the UK.

Strategies, activities and achievements

In 2023, RAMFEL was one of the largest providers of free, OISC level 3 casework, working on over 3,000 cases for over 4,600 people including dependents. At the same time the charity still did not have capacity to help all potential clients, and needed to close projects to new referrals from time to time as demand continues to exceed our available resources.

The charity's funding in 2023, consistent with its funding strategy, comes primarily from philanthropic organisations and local authorities, with grants typically largely reserved for particular projects. We further outline below the charity's work undertaken in 2023, grouping the activities by objective (even where many holistic activities cut across all objectives).

REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. Immigration advice

RAMFEL focused on those who have been denied legal aid or whom were otherwise restricted from accessing justice. Undocumented children, of which there are estimated to be over 100,000 in London, and their families continued to make up a significant amount of our legal work. Our overwhelmingly successful case outcomes illustrate that many young people are being denied citizenship or status and forced to live in poverty simply due to legal aid cuts.

In 2023, RAMFEL submitted over 600 immigration applications on behalf of clients. In our appeals work we rely on a team of excellent barristers representing our cases pro-bono, to whom we would again like to extend our deepest thanks for their hard work and dedication.

Our work to support asylum seekers was historically hampered by a lack of firms with legal aid contracts willing to take on asylum seekers needing to make fresh claims. As a result RAMFEL worked to secure a legal aid contract to provide further support ourselves. Our work in family reunion cases has been vitally important as we have found that many clients cannot obtain legal aid and that there is little capacity for free immigration advice.

Immigration advice to Rough Sleepers has continued to grow thanks to government funding. In 2018 we started to work in Redbridge to provide immigration advice, in what was at the time a unique service; in 2023 we continued to work with multiple London boroughs and the Greater London Authority to provide advice. The fact that rough sleepers in many boroughs still have no advice is of great concern, as it is an essential catalyst in helping them move off the streets.

2. Destitution Support

RAMFEL provided food parcels and food vouchers to clients, continuing and building upon the significant increase in support we made in 2020 during the pandemic.

3. Integration Support

The charity continued to run services for asylum seekers, ensuring that they access services for the support they need whilst their claims are being processed. RAMFEL supported newly granted Refugees to find work and places to live.

4. Campaigning

RAMFEL's campaign work focuses on highlighting the evidence we see every day, through our other activities, to the public and decision-making bodies with the aim of creating change. Having hired a Head of Campaigning, RAMFEL has been able to do more than ever before in this area.

The trustees have been mindful of the guidance provided by the Charity Commission with regard to public benefit when planning the activities of the charity.

Strategic report

Reserves policy

RAMFEL's financial resilience primarily comes from its unrestricted reserves (assets available for strategic spending and to ensure the organisation can weather a crisis). The Board has assessed the charity's requirements for reserves in light of the main risks to the organisation. Our resulting reserve policy aims that unrestricted funds should be a level which ensures that RAMFEL's core activities can continue during a period of unforeseen difficulty, for which we target a level of unrestricted reserves equivalent to 3 months of outgoings

RAMFEL was able to maintain its unrestricted reserves in 2023 at around £355,506, and £496,954 of cash and liquid assets on hand, representing 2.5 and 4 months of operating costs respectively. Having this level of reserves has allowed the charity to hire in key support functions in 2023, but we are mindful that the next year is already presenting more difficult circumstances than the last. In particular, the charity’s main expense being salary costs continue to increase even on multi-year grants that budgeted for an easier environment.

REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Principal risks and uncertainties

The trustees have reviewed the principal risks and uncertainties facing the organisation with a view to mitigating the effect of the most significant of these where this is necessary or practicable.

Structure, governance and management

Governing document

The charitable company is constituted as a company limited by guarantee and is governed by its memorandum and articles of association, which were updated in 2024. The company is registered as a charity with the Charity Commission in the UK.

Statement of trustees’ responsibilities

The trustees (who are also the directors of Refugee and Migrant Forum of Essex and London (RAMFEL) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 Charity SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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

In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Auditors

The auditors, Goldwins Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 26 September 2024

.................................................................

F Rehren - Trustee

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL)

Opinion

We have audited the financial statements of Refugee and Migrant Forum of Essex and London (the ‘charitable company’) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is 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).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trusteesʼ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF REFUGEE AND MIGRANT FORUM OF ESSEX AND LONDON (RAMFEL)

made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

==> picture [149 x 37] intentionally omitted <==

Date: 26 September 2024

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

Refugee and Migrant Forum of Essex and London (RAMFEL)

STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account) For the year ended 31 December 2023

Notes
Income from:
Grant and donations
3
Charitable activities
4
Investment income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income for the year
Transfers between funds
Net movement in funds
Reconciliation of funds:
15
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
Total funds
2023
2023
2023
2022
£
£
£
£
305,047
1,264,534
1,569,581
1,192,940
91,701
-
91,701
42,267
19
-
19
5
396,767
1,264,534
1,661,301
1,235,212
259,096
1,275,955
1,535,051
1,121,439
259,096
1,275,955
1,535,051
1,121,439
137,671
(11,421)
126,250
113,773
(45,635)
45,635
-
-
92,036
34,214
126,250
113,773
263,470
131,372
394,842
281,069
355,506
165,586
521,092
394,842

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

Refugee and Migrant Forum of Essex and London (RAMFEL) BALANCE SHEET As at 31 December 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one year
12
Net current assets
Creditors: amounts falling due after one year
13
Net assets
Funds:
Restricted funds
15
Unrestricted funds:
- General fund
15
Total funds		 2023
2023
2022
2022
£
£
£
£
24,138
19,393
337,126
386,506
333,815
335,339
670,941
721,845
(173,987)
(342,348)
496,954
379,497
-
(4,048)
521,092
394,842
165,586
131,372
355,506
263,470
521,092
394,842		 2023
2023
2022
2022
£
£
£
£
24,138
19,393
337,126
386,506
333,815
335,339
670,941
721,845
(173,987)
(342,348)
496,954
379,497
-
(4,048)
521,092
394,842
165,586
131,372
355,506
263,470
521,092
394,842
379,497
(4,048)
394,842
131,372
263,470
394,842

The financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the trustees on _____ 2024 and signed on their behalf by:26 September

______ Felix Rehren Trustee

Refugee and Migrant Forum of Essex and London (RAMFEL)

STATEMENT OF CASH FLOWS

For the year ended 31 December 2023

Note
Net cash provided by operating activities
16
Cash flows from investing activities:
Purchase of tangible fixed assets
Interest / rent / dividends from investments
Cash (used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
17		 2023
£
(11,460)
19		 2023
2022
2022
£
£
£
9,917
(34,916)
(14,635)
5
(11,441)
(14,630)
(1,524)
(49,546)
335,339
384,885
333,815
335,339

Refugee and Migrant Forum of Essex and London (RAMFEL)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

Basis of preparation

The financial statements have been prepared in accordance with 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 (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

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

Income from 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. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

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.

Fund accounting

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

Expenditure

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. Expenditure is classified under the following activity headings:

Refugee and Migrant Forum of Essex and London (RAMFEL)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

1 Accounting policies

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. 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:

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.

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.

Creditors and provisions

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.

Financial instruments

The charity 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 measured at amortised cost using the effective interest method.

Pensions

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Refugee and Migrant Forum of Essex and London (RAMFEL) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

2 Detailed comparatives for the statement of financial activities

Income from:
Grants and donations
Charitable activities
Investment income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Grants and donations
Donations
Grants
4
Income from charitable activities
Casework charges
Training
5
Income from investments
Bank interest		 Unrestricted
funds
Restricted
funds
Total
funds
2022
2022
2022
£
£
£
7,384
1,185,556
1,192,940
42,267
-
42,267
5
-
5
49,656
1,185,556
1,235,212
37,437
1,084,002
1,121,439
37,437
1,084,002
1,121,439
12,219
101,554
113,773
251,251
29,818
281,069
263,470
131,372
394,842
Unrestricted
Restricted
Total
Total
2023
2023
2023
2022
£
£
£
£
14,101
7,715
21,816
20,509
290,946
1,256,819
1,547,765
1,172,431		 Unrestricted
funds
Restricted
funds
Total
funds
2022
2022
2022
£
£
£
7,384
1,185,556
1,192,940
42,267
-
42,267
5
-
5
49,656
1,185,556
1,235,212
37,437
1,084,002
1,121,439
37,437
1,084,002
1,121,439
12,219
101,554
113,773
251,251
29,818
281,069
263,470
131,372
394,842
305,047
1,264,534
1,569,581
1,192,940
Unrestricted
Restricted
Total
Total
2023
2023
2023
2022
£
£
£
£
91,251
-
91,251
40,117
450
-
450
2,150
91,701
-
91,701
42,267
Unrestricted
Restricted
Total
Total
2023
2023
2023
2022
£
£
£
£
19
-
-
5
19
-
-
5

Refugee and Migrant Forum of Essex and London (RAMFEL) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

6 Analysis of expenditure

Analysis of expenditure
Direct costs
Staff costs
Other staff costs
Repairs and renewals
IT costs
Rent
Insurance
Telephone
Other office costs
Bank charges
Depreciation
Legal and professional
Accountancy and bookkeeping
Audit fees
Support costs
Governance Cost
Total expenditure 2023
Total expenditure 2022		 Charitable
activities
Support
costs
Governance
Cost 2023 Total
2022 Total
£
£
£
£
£
173,627
-
-
173,627
142,868
975,727
224,239
-
1,199,966
859,909
-
45,126
-
45,126
42,101
-
356
-
356
189
-
22,901
-
22,901
18,000
-
31,621
-
31,621
16,202
-
3,045
-
3,045
2,451
-
8,708
-
8,708
5,566
-
3,019
-
3,019
2,713
-
1,261
-
1,261
843
-
6,715
-
6,715
3,751
-
9,565
-
9,565
3,684
-
23,641
-
23,641
19,162
-
-
5,500
5,500
4,000
1,149,354
380,197
5,500
1,535,051
1,121,439
380,197
(380,197)
-
-
5,500
-
(5,500)
-
1,535,051
-
-
1,535,051
1,121,439
-
-
1,121,439

Of the total expenditure, £259,096 was unrestricted (2022: £37,437) and £1,275,955 was restricted (2022: £1,084,002).

Refugee and Migrant Forum of Essex and London (RAMFEL) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

Direct Costs
Staff costs
Repairs and renewals
IT costs
Rent
Insurance
Telephone
Other office costs
Other staff costs
Bank charges
Depreciation
Legal and professional
Bookkeeping and accountancy
Audit fees
Support costs
Governance Cost
Total expenditure 2022		 Charitable
activities
Support
costs
Governance
costs
2022 Total
£
£
£
£
142,868
-
-
142,868
-
-
-
859,909
-
189
-
189
-
18,000
-
18,000
-
16,202
-
16,202
-
2,451
-
2,451
-
5,566
-
5,566
-
2,713
-
2,713
-
42,101
-
42,101
-
843
-
843
-
3,751
-
3,751
-
3,684
-
3,684
-
19,162
-
19,162
-
-
4,000
4,000
142,868
114,662
4,000
1,121,439
114,662
(114,662)
-
-
4,000
-
(4,000)
-
261,530
-
-
1,121,439

Refugee and Migrant Forum of Essex and London (RAMFEL)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

7 Net income / (expenditure) for the year

This is stated after charging: 2023 2022
£ £
Depreciation of tangible fixed assets 6,715 3,751
Auditor's remuneration: audit fees 4,583 3,333
Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2023
2022
£
£
1,053,018
754,381
99,632
72,309
47,316
33,212
1,199,966
859,902

The following number of employees received employee benefits (excluding employer pension and national insurance contributions) during the year between:

2023 2022
No. No.
£60,000 to £69,999 1 -

The total employee benefits of the key management personnel of the charity including the employer's pension and national insurance during the year was £221,607 (2022 - £95,354).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 33 (2022: 27).

9 Taxation

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

Refugee and Migrant Forum of Essex and London (RAMFEL)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

10 Tangible fixed assets

Cost
At the start of the year
Additions in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
All of the above assets are used for charitable purposes.
11
Debtors
Other debtors
Accrued income
Prepayments
12
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Deferred income
Accrued expenses
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 Furniture
Fittings &
Equipment
Total
2023
2023
£
£
25,234
25,234
11,460
11,460
36,694
36,694
5,841
5,841
6,715
6,715
-
-
12,556
12,556
24,138
24,138
19,393
19,393
2023
2022
£
£
68,658
311,135
263,109
66,033
5,359
9,338
337,126
386,506
2023
2022
£
£
23,581
3,278
4,570
8,000
114,980
311,408
30,856
19,662
173,987
342,348
2023
2022
£
£
311,408
231,970
(311,408)
(231,970)
114,980
311,408
114,980
311,408

Refugee and Migrant Forum of Essex and London (RAMFEL)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

13 Creditors: amounts falling due after one year

2023 2022
£ £
Other creditors - 4,048
- 4,048
Analysis of net assets between funds
Unrestricted Restricted
funds funds Total funds
2023 2023 2023
£ £ £
Tangible fixed assets 24,138 - 24,138
Net current assets 331,368 165,586 496,954
Net assets at the end of the year 355,506 165,586 521,092
Analysis of net assets between funds for the previous reporting period
Unrestricted Restricted 2022
funds funds Total funds
2022 2022 2022
£ £ £
Tangible fixed assets 19,393 - 19,393
Net current assets 248,125 131,372 379,497
Long term liabilities (4,048) - (4,048)
Net assets at the end of the year 263,470 131,372 394,842

14 Analysis of net assets between funds

15 Movements in funds

Movements in funds
At 31
At 1 January Income & Expenditure December
2023 gains & losses Transfers 2023
£ £ £ £ £
Restricted funds:
Restricted funds 131,372 1,264,534 (1,275,955) 45,635 165,586
Total restricted funds 131,372 1,264,534 (1,275,955) 45,635 165,586
General funds 263,470 396,767 (259,096) (45,635) 355,506
Total unrestricted funds 263,470 396,767 (259,096) (45,635) 355,506
Total funds 394,842 1,661,301 (1,535,051) - 521,092
Movements in funds for the previous reporting period
At 31
At 1 January Income & Expenditure December
2022 gains & losses 2022
Restricted funds: £ £ £ £
Restricted funds 29,818 1,185,556 (1,084,002) 131,372
Total restricted funds 29,818 1,185,556 (1,084,002) 131,372
General funds 251,251 49,656 (37,437) 263,470
Total unrestricted funds 251,251 49,656 (37,437) 263,470
Total funds 281,069 1,235,212 (1,121,439) 394,842

Refugee and Migrant Forum of Essex and London (RAMFEL) NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2023

16 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income for the reporting period
(as per the statement of financial activities)
Depreciation
Interest received
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities		 2023
2022
£
£
126,250
113,773
6,715
3,751
(19)
(5)
49,380
(230,162)
(172,410)
77,727
9,917
(34,916)

17 Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents		 At 1 January
2023
Cash flows
Other
changes
December
2023
£
£
£
£
335,339
1,524
-
-
333,815
335,339
1,524
-
-
333,815

18 Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Less than 1 year
1 - 5 years		 2023
2022
£
£
40,179
7,117
74,520
3,559
114,699
10,676

19 Related party transactions

There are no related party transactions to disclose for the year (2022: none).