2023-03-31-accounts - New Routes Integration

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NEW ROUTES INTEGRATION

ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2023

NEW ROUTES INTEGRATION

ANNUAL ACCOUNTS

YEAR ENDED 31 MARCH 2023

CONTENTS	PAGES
LEGAL AND ADMINISTRATIVE DETAILS	3
DIRECTORS’ REPORT	4 – 5
CEO’S REPORT	6
INCOME AND EXPENDITURE ACCOUNT	7 - 10
BALANCE SHEET	11 - 12
NOTES TO THE FINANCIAL STATEMENTS	13 – 22
INDEPENDENT EXAMINER’S REPORT	23

NEW ROUTES INTEGRATION

LEGAL AND ADMINISTRATIVE DETAILS

YEAR ENDED 31 MARCH 2023

Reference and Administration Details:

Directors

Robert John Manning Co-Chair of Directors Enefola Samuel Apeh Co-Chair of Directors Vince Ballester Treasurer Leanne Munro Secretary Brian Watkins Director Henrietta Shirazu Director Christopher Peskett Director

Registered Office

Norwich Social Centre Catherine Wheel Opening St Augustine’s Street Norwich NR3 3BQ

Principal Place of Business

Norwich Social Centre

Catherine Wheel Opening

St Augustine’s Street

Norwich NR3 3BQ

Legal Status

Registered Charity Numbered 1155270 from 9 January 2014.

Registered Company Number 05944192.

NEW ROUTES INTEGRATION

DIRECTORS’ REPORT

The Directors present their report and financial statements for the year ended 31 March 2023.

Structure, Governance and Management

New Routes Integration is a voluntary organisation and is governed by a constitution dated 28 October 2003.

Message from the Chair and Treasurer

We are deeply proud to have a history of welcoming people to our fine city whether it is to settle or seek refuge and more so delighted in our achievements this year.

This has been a deeply challenging year for the sector. We know that the people we serve are facing an uncertain future, due to the current government rhetoric. As an organisation, we have remained focused on ensuring that our programmes of support meet the current and emergent needs of all of our participants.

Over the last year, our services have been stretched further by the opening of a number of asylum hotels, the cost of living crisis and the war in Ukraine. However, our Trustees, staff and volunteers have stepped up to the challenge. During the year, we set out our strategy for 202325, which focuses on supporting the most vulnerable people in society, ensuring that they have access to advice, care and guidance. This strategy is anchored on empowering participants to develop new skills, access opportunities, socialise, learn about our community, and achieve their aspirations.

We are grateful to our staff and volunteers without whom we would not be able to carry out the critical work we do. As always, we are indebted to our funders, whose generosity allows to continually adapt our offer and thankful for their support.

Finally, we would like to thank our participants, for the trust that they place in us, and the joy and enrichment they bring to us, and the beautiful city of Norwich and Norfolk.

No doubt, the next year will present its own challenges, but we are confident as a team that we will overcome these.

NEW ROUTES INTEGRATION

Risk Management and Reserve Policy

The Directors have reviewed the major risks to the organisation and do not consider any significant matters of concern.

The directors have a policy of holding three months’ worth of operating expenditure in reserves for the purpose of meeting liabilities in the event that funding is not received.

Funds in deficit:

There are no funds materially in deficit.

Sam Apeh

Chair of the Board of Directors

Vicente Ballester

Treasurer

November 2023

NEW ROUTES INTEGRATION

CEO’S REPORT

Message from the Chief Executive

Throughout the year, the hostile attitude towards people seeking refuge in the UK persisted.

We were delighted that the governments plans to move people seeking asylum to Rwanda were delayed, but the uncertainty around this initiative caused great concern to our participants. The enactment of the Nationality and Borders Act exacerbated the situation by prolonging the decision-making process for asylum claims and further swelling the waiting list of asylum seekers. Locally and nationally, the number of asylum hotels increased significantly throughout the year, placing immense strain on already stretched local services. The cost of living crisis has further exacerbated inequalities facing our participants.

We have had significant staff turnover during the year that has presented both opportunities and challenges. But our Trustees, staff and volunteers have demonstrated their wholehearted commitment to the people that we serve. We have developed a three-year Strategic Plan, and refined our offer in terms of activities that meet the emergent needs of our participants, with a real focus on financial wellbeing, emotional wellbeing and developing employability skills and opportunities for work and volunteering.

We are hugely grateful to our funders, without whom we could not deliver our critical services, and our new team of staff and volunteers remain optimistic and passionate about developing our support services over the coming year.

There is a lot to do, and the challenge can sometimes feel relentless, but New Routes is determined to meet the growing needs of the most vulnerable in society.

GEE COOK

CEO November 2023

NEW ROUTES INTEGRATION

FINANCIAL STATEMENTS

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ANDED 31 MARCH 2023

Income Restricted Income Active Norfolk Alive Church AVIVA Broadland District Council Children in Need Lloyds Bank Foundation Music Worldwide Ltd National Lottery Community Fund National Lottery Community Fund - RW National Lottery Community Fund/ Barrow Cadbury Natural England Norfolk Community Foundation Norfolk County Council Norfolk Gardens Trust Norwich Charitable Trusts Norwich City Council Norwich Local Quakers Meeting Postcode Places Trust South Norfolk District Council Uk Youth University of East Anglia Refund of Payments Total Restricted Income	2022-2023 £ 3,832 3,316 0 7,500 39,413 27,250 200 110,909 10,000 0 18,879 88,128 30,000 0 29,913 2,849 0 0 7,500 367 0 146 380,202	2021-2022 £
		4,246
		0
		14,200
		22,500
		28,753
		0
		0
		45,986
		0
		180
		0
		69,890
		12,500
		100
		0
		9,500
		559
		7,612
		22,500
		6,285
		1,500
		0
		246,310

Designated Income

AB Charitable Trust 15,000 Black History Month 200		0
		0

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British RedCross CAN Community Action Norfolk Designated donations Gift Aid National Centre for Writing Norfolk County FA Norwich Charitable Trust - Anguish's Educational Foundation Norwich City Council Pezhman Arzhang St. Barnabas Counselling Centre - Tree of Life Septagon Trust Sutasoma Charity Refund of Payments Total designated income Unrestricted Income Donations Gift Aid Interest Refund of Goods/payments Unallocated fund Total Unrestricted Income Other Income Credit Total Other Income Total Income	0 0 11,151 907 1,675 270 0 500 0 210 0 0 143 30,055 9,542 1,418 122 402 10,084 21,568 0 0 431,825	420
		10,080
		16,289
		0
		1,350
		0
		180
		0
		1,000
		0
		30,000
		1,900

		61,219
		10,862 1,032 4 39 3,764
		15,700

		0
		0

		323,229

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Expenditure Restricted Expenditure Employees Salaries Employer NIC Employer pension contribution Sessional Staff Audit & Accountancy fee C19 support Cleaning Consumable Equipment General Expenses Insurance IT Expenses Marketing & Advertising Membership Mileage/staff travel National Lottery Community Fund for NIP partners Refreshment Refurbishment building Rent & Utilities Training / DBS Travel and Subsistence Volunteering Costs Workshop expenses Total Restricted Expenditure Designated Expenditure Employee Salaries Employer NIC Employer pension contribution Sessional Staff Audit & Accountancy fee Clients Support C19 support General Expenses Refreshment	2022-2023 £ 137,154 8,463 6,097 53,154 720 0 2,736 0 0 4,825 1,806 2,044 3,098 395 2,095 25,000 4,557 771 14,402 196 14,134 1,304 27,741 310,691 20,592 1,388 967 811 2,053 0 0 630 496	2021-2022 £
		101,232
		5,777
		3,047
		37,176
		540
		26,908
		1,171
		445
		11,028
		2,383
		1,038
		1,773
		1,278
		174
		1,699
		12,500
		2,482
		13,303
		7,274
		668
		1,859
		197
		8,270
		242,220
		35,068 955 661
		1,246
		2,345
		1,089
		180
		0
		0

NEW ROUTES INTEGRATION

Refurbishment building Rent & Utilities Training / DBS Travel and Subsistence Workshop Expenses Total Designated Expenditure Unrestricted Expenditure Employee Salaries Employer NIC Employer pension contribution Sessional Staff Audit & Accountancy fee C19 support Cleaning Consumable General Expenses Insurance IT Expenses Marketing & Advertising Membership Partners fundraising payments Refreshment Rent & Utilities Training / DBS Travel and Subsistence Volunteering Costs Workshop Expenses Total Unrestricted Expenditure Total Expenditure Income over Expenditure	0 0 0 2,629 8,134 37,700 700 152 81 1,430 761 0 0 0 623 0 144 24 160 107 2,223 0 0 12 27 3,213 9,656 358,047 73,777	5,553
		38
		442
		0
		5,297
		52,874
		15,854 1,170 470
		1,105
		135
		185
		44
		359
		1,174
		312
		736
		0
		188
		927
		158
		2,078
		488
		9
		3
		38
		25,434

		320,528

		2,702

NEW ROUTES INTEGRATION

BALANCE SHEET AS AT 31 MARCH 2023

Restricted Current Assets Cash in hand Bank Debtors Emergency fund Reserves Total Restricted Current Assets Unrestricted Current Assets Bank Total Unrestricted Current Assets Total Current Assets Restricted Current Liabilities City of Sanctuary liability Total Restricted Current Liabilities Total Current Liabilities Net Assets	2022/2023 £ 145 175,534 6,690 2,127 50,242 234,738 128,950	2021/2022 £ 580 175,616 0 4,000 50,063
		230,260
		47,072
	128,950	47,072
	363,688 14,385 14,385 14,385 349,302
		277,331
		1,806
		1,806

		1,806

		275,525

NEW ROUTES INTEGRATION

Accumulated Funds

Opening Balance (Deficit)/Surplus Closing Balance	275,525 73,777 349,302	272,823 2,702
		275,525

For the year ending 31 March 2023, the company was entitled to exemption under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

For and on behalf of the Board

Sam Apeh Vicente Ballester Chair of Directors Treasurer November 2023 November 2023

Vicente Ballester

NEW ROUTES INTEGRATION

Notes to Accounts

1. Basis of Preparation

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

New Routes 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 notes.

1.2 Going concern

There are no material uncertainties about the charity’s ability to continue.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material errors to report

No material errors to report.

1.6 Audit Exemption

NEW ROUTES INTEGRATION

2.2 INCOME

	2.2 INCOME
Recognition of income	These are included in the Statement of Financial Activities (SoFA)
	when:
	the charity becomes entitled to the resources;
	it is more likely than not that the trustees will receive the
	resources; and
	the monetary value can be measured
	There has been no offsetting of assets and liabilities, or income and
	expenses, unless required or permitted by the FRS 102 SORP or FRS
Offsetting	102.
	Grants and donations are only included in the SoFA when the
	general income recognition criteria are met (5.10 to 5.12 FRS102
Grants and donations	SORP).
	In the case of performance related grants, income must only be
	recognised to the extent that the charity has provided the specified
	goods or services as entitlement to the grant only occurs when the
	performance related conditions are met (5.16 FRS 102 SORP).
Legacies
	Legacies are included in the SOFA when receipt is probable, that is,
	when there has been grant of probate, the executors have
	established that there are sufficient assets in the estate and any
	conditions attached to the legacy are either within the control of the
	charity or have been met.
	Gift Aid receivable is included in income when there is a valid
Tax reclaims on donations and gifts	declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or
	the terms of the appeal have specified otherwise.
Contractual income	This is only included in the SoFA once the charity has provided the
and performance	related goods or services or met the performance related conditions.
related grants
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
	The cost of any stock of goods donated for distribution to
	beneficiaries is deemed to be the fair value of those gifts at the time
	of their receipt and they are recognised on receipt. In the reporting
	period in which the stocks are distributed, they are recognised as an
	expense at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial
	recognition, which is the expected proceeds from sale less the
	expected costs of sale and recognised in 'Income from other trading
	activities' with the corresponding stock recognised in the balance
	sheet. On its sale the value of stock is charged against 'Income from
	other trading activities' and the proceeds from sale are also
	recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

NEW ROUTES INTEGRATION

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities are included in the SOFA when Donated services and received at the value of the gift to the charity provided the value of facilities the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the Volunteer help accounts but is described in the trustees’ annual report. Income from interest, This is included in the accounts when receipt is probable, and the royalties and dividends amount receivable can be measured reliably. Income from Membership subscriptions received in the nature of a gift are membership recognised in Donations and Legacies. subscriptions Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Insurance claims are only included in the SoFA when the general Settlement of income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and insurance claims are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale losses of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

NEW ROUTES INTEGRATION

2.3 EXPENDITURE AND LIABILITIES

Liability recognition	Liabilities are recognised where it is more likely than not that there is
	a legal or constructive obligation committing the charity to pay out
	resources and the amount of the obligation can be measured with
	reasonable certainty.
Governance and	Governance costs comprise all costs involving public accountability
support costs	of the charity and its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to
	activity cost categories on a basis consistent with the use of
	resources, e.g. allocating property costs by floor areas, or per capita,
	staff costs by the time spent and other costs by their usage.
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the
performance	donor charity to realistically avoid the commitment, a liability for the
conditions	full funding obligation must be recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

NEW ROUTES INTEGRATION

Note 3 Details of certain items of expenditure

3.1 Fees for examination of the accounts

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Independent examiner’s fees
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This Last
year year
£ £
720 720
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Note 4 Paid employees

4.1 Staff Costs

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This year Last
year
£ £
Salaries and wages
158,446 152,154
Social security costs
10,003 7,903
Pension costs (defined contribution scheme)
7,145 4,178
Other employee benefits
- -
Last
4.2 Average head count in the year This year year
Number Number
The parts of the charity in which the
Fundraising
employees work 0.5 0.5
Charitable Activities
3 3
Governance
0.5 0.5
Other
1 1
Total
6 6
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No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Employers pension contribution of £4,178 were recognised in the period as an expense. This was split between unrestricted and restricted fund on the basis of restricted £3,047 and unrestricted £1,131 .

Note 5 Debtors and prepayments

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This Last
5.1 Analysis of debtors
year year
£ £
Trade debtors 6,690 -
Other debtors - -
Total 6,690 -
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Note 6 Cash at bank
This Last
year year
£ £
Cash at bank and on hand 356,997 277,331
Total 356,997 277,331
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7.1 Analysis of creditors

Other creditors Total

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
14,385	1,806	-	-
14,385	1,806	-	-

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Note 8 Charity funds

8.1 Restricted Funds

	Fund	Income			Fund
	balances		Expenditure	Transfers	balances
	brought				carried
Fund names	forward				forward
	£	£	£	£	£
Active Norfolk - Tackling Inequalities	-	3,832	3,832	-	-
Alive Church		3,316	3,316	-
Age uk	390	-	390	-	-
Aviva	13,409	-	13,409	-	-
Children in Need	5,572	39,413	36,433	-	8,552
Ellerdale Trust	1,473	-	32	-	1,441
Garden Trust	-	100	100	-	-
Lloyds Bank Foundation	-	27,250	-	-	27,250
Lottery Community Fund NIP uplift	-	18,109	-	-	18,109
National Lottery - Award for All grant	6,897		6,897	-	-
National Lottery Community Fund	7,100	92,800	91,537	-	8,363
National Lottery Community Fund - Refugee
Week		10,000	-	-	10,000
Natural England		18,879	11,236		7,643
NCC Active Norfolk	-			-	-
Norfolk Community Foundation	30,935	88,150	78,114	-	40,971
Norfolk County Council	10,136	30,000	23,625	-	16,511
Norwich City Council	6,825	2,973	8,978	-	820
Norwich Charitable Trusts		29,913	3,302	-	26,611
Norwich Consolidated Charity	1,995		1,995	-	-
Postcode Place Trust	3,847		3,847	-	-
Quakers Charity	403		403	-	-
South Norfolk and Broadland District Council	5,578	15,000	20,578	-	-

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Tudor Trust UK Youth University Of Sanctuary Voluntary Norfolk Total Restricted Income Funds Total restricted funds	1,400 300 -1,100 2,274 367 2,029 -612 179 179 - - 60 60 - - - 98,473 380,102 310,592 - 167,983 -
	98,473 380,102 310,592 - 167,983

8.2 Designated Funds

	Fund				Fund
Fund names	balances brought	Income	Expenditure	Transfers	balances carried
	forward				forward
	£	£	£	£	£
Anguish's Educational Foundation	-	180	180	-	-
British Red Cross		420	420	-
	-				-
Community Action Norfolk (CAN)	-	10,080	-	-	10,080
Designated donations	7,356	16,289	6,452	-	17,192
Emergency Fund	4,062	1,000	1,062	-	4,000
Four Wings grant	484	-	-	-	484
National Centre for Writing		1,350	-	-	1,350
	-
Norwich City Council - Business Grant	5,553	-	5,553	-	-
Refugee Action	5,388	-	733	-	4,655
Septagon Trust	67,722	30,000	38,374	-	59,349
SLDAY grant Stephen Lawren	100	-	100	-
					-
Sutasoma Charity - Allotment		1,900	-	-	1,900
	-
Total designated funds	90,665	61,219	52,874		99,010
				-

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8.3 General Funds

Unrestricted funds:

Donations Total General Funds Total unrestricted funds Reserves Pension fund Total Funds	27,979 21,389 9,656- 39,711
	27,979 21,389 9,656- 39,711

	27,979 21,389 9,656 - 39,711

	50,063 179 - - 50,242

	- - -- -

	275,525 431,825 358,047 - 349,302

Note 9 Related Party Transactions

We confirm that none of the trustees have been paid any remuneration or received any other benefits from any employment with their charity or a related entity. We confirm that no trustee expenses have been incurred.

NEW ROUTES INTEGRATION

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 MARCH 2023

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, 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 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 your charity's accounts 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 examiners statement

I have completed my examination. I confirm 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 Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the 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 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).

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.

Peter Ellington FAIA

Triple Bottom Line Accounting Limited

The Enterprise Centre

Norwich

NR4 7TJ