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2022-03-31-accounts

Docusign Envelope ID." F7F38FFF-1DE>40C1-8E11-616F04D42B25 ¥4 EUROPIA 4￿1 2021-22 ANNUAL REPORT UROPIA se•b.. .

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Table of Contents

Report of the Trustees.............................................. page 3
Staff, volunteers and interns.................................... page 5
Europia's Year in Review........................................... page 7
Europia Advice and
Support....................................................................... page 8
Europia Health and Wellbeing.................................. page 10
Europia’s Community Projects............................... page 14
Research..................................................................... page 18
Concluding comments.............................................. page 19

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Report of the Trustees for the Year Ending 31 March 2021

The trustees who are the only members of the charity, present their report with the financial statements of the charity for the year ended 31 March 2022. 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 2015).

Purpose of the charity:

Europia is the only registered charity working exclusively for the benefit of European nationals in Greater Manchester. We have a proven track record for the past 11 years of providing bespoke, culturally appropriate and language specific services to European nationals.

Structure, governance and management

Governing document

The charity is controlled by its CIO governing document: constitution. A CIO is a corporate body (like a company) that can own property, employ staff and enter into other contracts in its own name (rather than in the names of the trustees). Our registration number in England and Wales is 1161453.

Trustee selection

The Trustee board is derived from the larger community, including friends and supporters of Europia.

The board seeks to reflect this diversity through its profile and enable its members to champion those communities. Currently the board has representatives from the Eastern European communities working in various business settings. They each enrich the board with their skills, local knowledge and experience. We also have client representatives on our trustee board who provide valuable insights on how we should shape our future vision in a client friendly manner.

Europia has a robust trustee application process with a clear audit trail.

Policies

Europia has clear policies and procedures to ensure a professional and safe working

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environment. Each of these policies are reviewed on a yearly basis firstly at the bi-monthly trustees meeting and then at the monthly staff meetings, they are then cascaded down to our volunteers and suppliers. Below are the policies and important documents which are available for everyone within the organisation to access and understand.

Wider networks

Europia has created a strong and wide network not just in Greater Manchester but also further afield in London. We are closely linked with the local CVS’s in Greater Manchester. We have an ongoing relationship with Greater Manchester BME Network, Age UK Salford, CCG’s, Doctors of the World, Maternity Action, Race Equality Foundation, Eastern European Resource Centre, Polish Expats Association, various councils across GM and Local Councillors including elected leaders.

Reference and administrative details

Registered Charity number: 1161453 Registered office: St Thomas Centre, Ardwick Green North, Manchester, M12 6FZ

Trustees

Paul Lajszczak Adam Mitula Maria Kompanowski Agnieszka Osakunih Artur Bobikyan

Independent Examiner

CWilliamson & Croft Audit Limited, York House, 20 York Street, Manchester, M2 3BB

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The Europia team

CEO

Kush Chottera

Staff

Karol Kochanowski - Operations Officer, Volunteers & Interns Coordinator Marlena Wawrzenczak - Comms & Community Development Team Leader, Europia Women's Group Co-ordinator Ramona Constantin - Roma Advocacy Worker Magdalena Kij - CEE Community Development Worker Cristina Leonte-Racu - Support Team Leader Sarah Duncan - Impact and Development Manager Amanda Hughes - Health Team Leader Lizzie Wilkinson - EUSS Officer Anita Pant - Project Assistant Mijanur Rahman - Project Assistant Karolina Koścień - Advice Team Leader Catherine Sirotkin - Engagement Officer Corina Bibere - Assistant Advice Worker Danniella Verity - Communications Officer Joanna Jedras - H&SC Worker Joseph Meredith - Information and Research Officer Mateusz Beźnic - Polish Project Development Worker

External consultants/contractors and freelancers

Jo Lake, Ruth Mullen, Aleksandar Brayanov, Baiba Auria, Clare Bonetree, Iwona TorovinBorowicz, Lesa Dryburgh, Malgorzata Adamowska, Polly Steiner, Sandra Evers

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Volunteers and interns:

Placement Students:

Interns:

8 interns + 3 Placements

6 volunteers

6 nationalities

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Europia's Year in Review

April 2021 CHEM Campaign - Covid 19 Advocacy First in person social event post Covid - Romanian Blouse Day Translations and interpretations social enterprise founded by Europia Europia obtains OISC accreditation for immigration advice Europia Emergency Fund opens to Ukrainian Refugees March 2022

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Europia Support and Advive

A trusted advisor for the most vulnerable EU nationals

During 2021-2022, Europia has continued to be a trusted organisation in providing free advice, support and guidance to the most vulnerable EU nationals living in Greater Manchester.

Europia's support services have continued to be the single most accessed service by our beneficiaries, with over 280 people being assisted by Europia in areas such as EU Settlement Scheme applications, Universal Credit applications, GP registrations and multiple others between 1st April 2021 and 1st April 2022.

EU Settlement Scheme Support and legal advice

We have continued to support EU nationals in applying for the EU Settlement Scheme, with a total of 79 individuals benefiting from the service between 1st April 2021 and 1st April 2022.

Given the growing complexity of client cases and continuing demand for immigration advice, Europia successfully registered in September 2021 as an OISC Level 3 immigration advice provider. On 25th March 2022, Europia was granted OISC approval as a fee-paying service, with plans to expand the services available and make it more financially sustainable.

Europia Support and advice

Europia also continued to provide much needed support and advice in other areas including Universal Credit, GP registration and school registration. A total of 152 individuals have reached out to Europia for non-immigration related advice. The majority of these individuals belong to the Roma community, and they were assisted by our community development workers. The breakdown below shows the wide range of advice and support we have provided:

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Europia Emergency Fund

Although the worst of the Covid-19 pandemic was over, in 2021-22 European Nationals in the local community continued to be impacted in a number of ways, including loss of employment, depression, anxiety and isolation. Continuing from last year, Europia provided individuals with oneoff grants ranging from £30-60 to help cover basic necessities including food, utility bills and phone credit.

Europia was able to support 41 people from 13 different nationalities in the period between April 2021-March 2022 by distributing over £1600 in emergency funds.

In March 2022, we opened up the Emergency Fund to Ukrainian nationals in Manchester, responding to the urgent need for assistance as a result of the Russian war against Ukraine and the arrival of Ukrainian refugees.

----- Start of picture text -----
Slovakia
Lithuania 4.9%
7.3%
Ireland
2.4%
Germany
2.4% Poland
39%
Czechia
4.9%
Belgium
2.4%
Portugal
4.9%
Hungary
4.9%
Spain
4.9%
Romania Italy
7.3% 12.2%
----- End of picture text -----

----- Start of picture text -----
Table 1. Nationalities of people accessing Europia's Emergency
Fund
----- End of picture text -----

Out of hours helpline

In order to ensure community members were able to access support whenever needed, Europia ran an out of hours helpline during 2021-22. The line was operated by 3 Europia staff member, two Polish speakers and one Romanian speaker. Line operators offered support predominantly with urgent psychological and social issues, but also signposted individuals who needed different types of support to the wider Europia Support services.

Unfortunately, the project came to a natural halt due to a lack of engagement from the communities. Following internal evaluation, it was determined that similar projects in the future should place greater emphasis on outreach campaigns to ensure stronger community participation.

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What Europia's Support and Advice beneficiaries have to say about our services?

Europia has helped me to have a better understanding of the life and system here in the UK

Europia has made me aware that there are free services available for people who need immigration/welfare/legal advice and wellbeing support. Europia also provides wide range of volunteering opportunities that have helped me to boost my confidence and define my job career.

Europia Health and Wellbeing

Free support, counselling and education to empower EU nationals to live healthy and fulfilling lives.

At Europia, we understand the importance of health and wellbeing in enabling our community member live fulfilling lives. During 2021-2022, Europia has worked with community members via a number of initiatives aimed at fostering both physical and mental wellbeing. Europia are proud to have launched the counselling service in April 2021 as well as to have delivered a number of online workshops to support community members with their mental Wellbeing. We have also deployed our resources in educating our communities on Covid vaccines and supporting the most vulnerable access medical help through the NHS.

Counselling

Since April 2021, Europia has been providing culturally appropriate counselling sessions for EU nationals in their mother tongue. The programme has been set up in order to better support community members experiencing mental distress and address issues of declining mental health among EU nationals. The programme offers 4-6 free sessions with a qualified therapist, however more sessions can be offered if needed on a case-by-case basis. The counselling sessions have so far been provided in English, Polish, Romanian and Lithuanian. We are proud to have supported 4 EU nationals so far, 2 of whom attended more than 1 session.

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Tele-Befriending Line

In 2021, Europia launched a free telebefriending line aimed to combat loneliness and post Covid-19 isolation. The service was available to those aged 18 and over and was delivered in Polish, Romanian, Latvian, Russian, Hungarian and English. Through the programme, community members were matched upon request with a volunteer who would telephone them on a weekly basis for an informal chat.

Unfortunately, the project came to a natural halt due to a lack of engagement from the communities. Following internal evaluation, it was determined that similar projects in the future should place greater emphasis on outreach campaigns to ensure stronger community participation.

Community Health online

Between the 1st of November 2021 and the 1st of March, Europia has delivered a health and wellbeing campaign targeted at the Roma community which aimed to educate community members on accessing healthcare services though the NHS. As part of the campaign, Europia created a number of video learning resources in multiple languages containing guidance on how to book GP appointments and how to contact 111 and raising awareness of cancer screening programmes available through the NHS. As part of the campaign, Europia also organised 10 drop-in sessions, working with at least one Roma household per week, where community members could get face to face IT support with accessing health services and training materials, as well as raise any concerns with staff members.

Through the campaign, Europia supported over 30 households and the feedback received was overwhelmingly positive. The clients expressed that they enjoyed the sessions, and appreciate the fact that they can relax, feel comfortable and communicate in their own language, and speak about their concerns and worries in a confidential space.

What community members have to say about the campaign?

Since i have contacted Europia, my life it is much simpler now and I have less stress

I struggle with health problems and Europia has help me to get an GP, I feel happy now

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- Rochdale Project Health and Wellbeing Initiatives

Europia coordinated a series of initiatives in Rochdale with the aim of encouraging social cohesion, solidarity and promoting community values for people of different nationalities living in this area. Two of the initiatives within this project focused on providing mental health and wellbeing support for individuals.

The first one was "Emotional Therapy Sessions for Victims of Violence, Domestic Abuse, Hate Crime and Human Trafficking". These sessions were available to all EU nationals who live or work in Rochdale Borough Council who have experienced hate crime, discrimination and human trafficking. The sessions were provided in a number of EU languages including Polish and the project provided approximately 30 hours of psychotherapy for 5 individuals.

The second initiative was "iheart and Falinge Park High School Mental Wellbeing Project" and it allowed Europia to facilitate 11 weeks of free mental health and wellbeing workshops for young EU nationals. A total of 8 pupils (mostly EU nationals) and 1 teacher participated in the project, 5 of whom attended all sessions.

The pupils on the programme really have come on in different ways! Working with Europia and iheart has enabled me as a teacher and us as a school to ensure that the pupils who have taken part are equipped with the skills and mindset to face anything in their lives. I have watched them grow and develop as young people being comfortable in their own minds and who know where to look for help and support when they need it.

’ Everyone s Health Matters - Social Media Campaign

This project was facilitated between February to June 2021 and its aim is to promote Covid-19 and flu vaccinations and dispel any misconceptions around the process. Europia partnered with Yaran Northwest and TS4SE to create 3 different videos, covering the topic of vaccinations and health check-ups, designed specially to be accessible to individuals with severe mental health impairments.

Each video was translated in a number of different languages and posted online. Average engagement was over 100 views per video, each with around 10 likes.

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LinguaGM Collaboration - Covid-19 Advocacy

Europia collaborated with LinguaGM and the Wai Yin Society to lead a number of social media campaigns between February to June 2021. The aim of the campaign was to promote Covid-19 and dispel any misconceptions around the process as well as to promote community participation in the national Covid-19 vaccination effort though volunteering in vaccination centres and provide culturally appropriate support to patients.

Europia designated online materials translated into the communities bespoken languages to reach wider audiences.

Through the "CHEM Covid booster" campaign, Europia coordinated the production and distribution of videos about the Covid-19 booster vaccine in 10 different languages.

Europia provided Russian, Polish, Romanian translated videos that were posted on different social media platforms. Russian (54 views), Romanian (25 views), Polish (8 views).

The "CHEM Covid volunteer" campaign was a further collaboration with LingaGM to coordinate the translation of Covid-19 volunteering information into 13 different languages.

Europia produced the text translations as well as the poster designs to be shared on social media with community members. Europia coordinated the social media campaign for all of the EU languages, while the non-EU language posters were shared by relevant community members and organisations. Engagement on different social media platforms: Facebook (1.7k followers) / Twitter (1.6k followers) / LinkedIn (227 followers)

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Europia’s Community Projects

Delivering community events and activities to support EU nationals build their social capital

We want EU nationals to have all of the resources they need in order to build their social capital and become fully integrated members of their local communities. Although the Covid-19 pandemic meant there were less opportunities for us to bring community members together, Europia managed to successfully organise the Romanian blouse day celebration as well as Roma Women's day event during 2021-2022. We also delivered a number of projects online, such an international cooking class ,a digital walking tour and even a gardening competion!

Roma Women Grow - Lovage Project

In order to combat Covid isolation and bring the Roma community members together, Euroipa ran the Roma Women Grow project in April 2021 as a remote activity. Roma community members were provided with pots and seeds to grow lovage, a cooking herb popular in Romanian cuisine.

Participants recorder the process of growing the lovage through blog posts.

Roma Women Grow - the process

Entry 1 - Facebook group created for communities to send updates Entry 2 - Seeds are planted in 10 homes Entry 3- Progress on plants and prize events Entry 4 - Sharing food recipes amongst community Entry 5 - Reflection on growing and using lovage Entry 6 - Easter Celebrations Entry 7 - collaboration with Levenshulme Growing Together and ready to have face-to face meetings

Community members highly enjoyed the project. The feedback received really shows that home, traditional food dishes and family are deeply in the hearts of the participating ladies. It also tells a story of migration to another country, missing of tastes and family members.

“I am thinking of my home country, and my mom, and grandma when we were cooking together.”

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Roma Women’s Day

On Monday 28th February 2022 Europia celebrated Romanian Women’s Day and Martisor Day with members of the Roma community by creating a fun and safe space for the community to meet and celebrate women and even make their own Mărțișor bracelet! The event also aimed to promote and raise awareness about Women's wellbeing and the support available.

"I feel less isolated because Europia is a community that I am connected with."

"Europia is part of my life in the UK. "

Community Champions "REGENERACJA"

Regeneracja was a project created for the Polish community that involved running regular drop-in sessions for Polish nationals living in Salford. In the drop-in sessions, community members were able to access advice as well as get to know and interact with people from their community. Unfortunately due to the Covid-19 pandemic the project could no longer be facilitated face-to-face and had to be delivered online. It was challenging for Europia to engage the community online at the same level as during the face to face drop-ins, so the project came to a stop.

Although the project was discontinued, Europia was able to use it to set up the Polish Telegram group, which currently has 25 active members. The group continues to be a safe space where community members can get support and socialise with one another.

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- Rochdale Project Community initiatives

Europia coordinated a series of initiatives in Rochdale with the aim of encouraging social cohesion, solidarity and promoting community values for people of different nationalities living in this area. The project included a number of community building oriented activities, such as an online cooking class a self guided audio tour of Rochdale.

Europia Cooking Together was a series of online cooking classes for Rochdale residents to learn cooking meals from across the world. A dedicated Facebook group was created for this project to encourage the participants to make new friends and share cooking from their own country. Cuisines included Chinese, Polish and Indian. These sessions also aimed at tackling the problem of racism and hate crime at its core by showing people’s connections and common qualities, making them more familiar to each other and promoting a healthy lifestyle. A total of 38 people took part in the online classes and the Facebook group managed to amass 68 members.

Europia also created the "Rochdale Digital Walking Sessions", a digital tour of Rochdale available in English, Polish and Romanian. The tour was initially designed as an in-person walking session for residents of Rochdale, however due to Covid-19 restriction, the tour had take a digital format. The tour was distributed on our social media and to a number of our partners in local councils and NGOs, encouraging Rochdale residents to explore their local community and support local business and enterprise.

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' - Europia Women s Group Romanian Blouse Day

Europia Women's Group (EWG) includes EU women-focused organisations and community leaders from Greater Manchester, and the goal of the group is to create women-centric initiatives through partnering with existing organisations like BiznesMama Network CIC, Vesta SFS CIC, Dolphin Seminars, The Unchained Phoenix CIC, POMOC - Polish Migrants Organise for Change and more. Through these collaborations EWG has helped with the translation and promoting different resources for women online, such as maternity information campaigns, promoting voting for women from Polish communities, information on DA and healthy relationships.

Europia Woman's Group also regularly organises event for women in the community to come together. The biggest event this year was the celebration of Romanian Blouse Day on the Saturday 26th June, a outdoor picnic which was aimed to create a friendly and inspiring atmosphere for Romanian women and children to celebrate their culture and traditions. There were 30 attendees and everyone expressed how much fun they had sharing stories, having Romanian snacks and participants in traditional dances.

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Research

Europia expanded our research department during this financial year, producing various articles and pieces of research.

This included a research report entitled ‘Exploring the Perspectives of Central and Eastern Europeans on Social Enterprise and Investment’. This report was commissioned by GMCVO’s BAME Network and involved conducting 20 interviews with CEE entrepreneurs.

We also conducted research on access to primary care services among EU Nationals in Salford, as part of the HealthWatch Salford funded ‘Speak Up Salford’project.

For more information, visit: https://europia.org.uk/what-we-do/research-publications/.

Exploring the Perspectives of Central and Eastern European Communities on Social Enterprise and Investment

The research project was co-developed between Europia and GMCVO and delivered in partnership with BASE (BAME Advocacy 4 Social Enterprise - Network), funded by the Esmee Fairburn Foundation and The Connect Fund. Its aim was to understand the barriers to accessing social investment by the BAME communities within Greater Manchester, specifically by Central and Eastern European nationals.

The finding showed that CEE communities have a limited understanding of social enterprise/social investment together with aspiration gaps relating to language and cultural barriers, lack of information and no representation.

The recommendations based on these findings are as follows:

Increase in culturally appropriate enterprise support such as multilingual investment and initiatives adapted to their cultural background.

An alternative term to BAME for these communities to identify with to feel equally included.

Speak up Salford (SUS)

This project was a partnership between Europia and HealthWatch Salford. The aim of the research was focused on exploring the experiences of EU nationals when accessing health and wellbeing services in the Salford area. And with this assessing and identifying potential barriers and areas for improvement. The findings show that the main barriers faced by EU nationals in Salford are lack of availability for GP appointments, lack of accessibility to primary care services due to Covid-19, digital and language barriers to accessing services and lack of overall promotion of mental health services to EU nationals. Based on these findings the following recommendations were made:

Primary care services need to ensure they provide patients with necessary information about digital services and foreign language friendly systems.

Recruitment of EU nationals into medical fields to reduce cultural and language barriers.

Improvement of information provided on mental health services.

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Concluding remarks

Public Benefit

The Trustees have had regard to the Charity Commission's guidance on public benefit and have acted in the public benefit as outlined in the activities reported in the preceding section.

Going Concern

The trustees have considered the current and future activities of the charity and known levels of income and expenditure and are satisfied that the charity is a going concern.

Financial Review

In the year to 31st March 2022, the total income was £317,750 (2021: £276,766). Expenditure was £220,787 (2021: £234,988), resulting in a surplus of £96,963 (2021: £41,778). The charity continues to operate through its existing banking facilities.

Reserves Policy

The charity does not currently have a reserves policy. It is in the process of formulating one, and once the policy is approved, the Trustees will seek to achieve this target level in future reporting periods. However, the charity held unrestricted reserves as of 31 March 2022 which represented more than six months of expenditure based on results for the year then ended which the Trustees consider to be sufficient in the interim to support the activities of the charity. As of 31 March 2022, the charity had total funds of £148,850 (2021: a surplus of £51,887), including fixed assets totalling £12,011 (2021: £1,445); However, £25,863 of these total reserves are restricted funds leaving £122,987 (2021: £13,759) as free unrestricted reserves.

Future Plans

We plan to use the social investment loan and grant to invest in ECHO and paid immigration services to generate income. Thus generating income to further strengthen our reserves and use them to fund our Ukraine activities.

Signature: ____ ____

Name: ____ ____

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Europia (Charitable Incorporated Organisation)

Independent Examiner’s Report to the Trustees of Europia

Year Ended 31 March 2022

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which comprises the Statement of Financial Activities, Balance Sheet and Notes to the Financial Statements.

Responsibilities and basis of report

As the Trustees of Europia you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Tor Stringfellow FCA, ICAEW

Williamson & Croft Audit Ltd York House 20 York Street Manchester M2 3BB

Date: 02/11/2022

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Europia (Charitable Incorporated Organisation)

Statement of Financial Activities

Year Ended 31 March 2022

Note
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Total income and endowments
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net movement in funds
12
Reconciliation of funds:
Total funds brought forward
12
Total funds carried forward
12		 2022
2021
Restricted
funds
Unrestricted
funds
Total
Total
£
£
£
£
-
10,317
10,317
6,951
120,477
186,956
307,433
269,815
120,477
197,273
317,750
276,766
-
324
324
774
132,742
87,721
220,463
234,214
132,742
88,045
220,787
234,988
(12,265)
109,228
96,963
41,778
38,128
13,759
51,887
10,109
25,863
122,987
148,850
51,887

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 23 to 31 form part of these financial statements.

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Europia (Charitable Incorporated Organisation)

Balance Sheet

Year Ended 31 March 2022

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Net assets
Charity Funds
Restricted funds
12
Unrestricted funds
12
Total charity funds
12		 2022
2021
£
£
12,011
1,445
12,011
1,445
33,920
-
105,253
65,628
139,173
65,628
2,334
15,186
136,839
50,442
148,850
51,887
25,863
38,128
122,987
13,759
148,850
51,887

The financial statements were approved and authorised for issue by the Board of Trustees on

Signed on behalf of the board of Trustees

Mr. Pawel Lajszczak Trustee

Artur Bobikyan Trustee

02/11/2022

02/11/2022

The notes on pages 23 to 31 form part of these financial statements.

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Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

1 Summary of significant accounting policies

(a) General information and basis of preparation

Europia is a Charitable Incorporated Organisation registered in England and Wales. The address of the registered office is given in the charity information on page X of these financial statements. The nature of the charity’s operations and principal activities are included on page X.

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

23

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

1 Summary of significant accounting policies

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Expenditure on charitable activities

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 directly to such activities and those costs of an indirect nature necessary to support them.

Expenditure on raising funds

Comprises costs which are directly attributable to the charity’s fund-raising activities for its charitable purposes and includes costs of all fundraising events and non-charitable trading.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

(e) Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment 33% straight line

(f) Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(g) Foreign currency

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

24

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

(h) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(i) Tax

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

(j) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2 Income from donations and legacies

Donations
Donations		 Unrestricted
funds
2022
Total
2022
£
£
10,317
10,317
Unrestricted
funds
2021
Total
2021
£
£
6,951
6,951

25

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

3 Income from charitable activities

Community support
Community support		 Restricted
funds
2022
Unrestricted
funds
2022
Total
2022
£
£
£
120,477
186,956
307,433
Restricted
funds
2021
Unrestricted
funds
2021
Total
2021
£
£
£
217,228
52,587
269,815

4 Analysis of expenditure on raising funds

Advertising and marketing
Advertising and marketing		 Unrestricted
funds
2022
Total
2022
£
£
324
324
Restricted
funds
2021
Total
2021
£
£
774
774

26

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

5 Analysis of expenditure on charitable activities

Staff costs
Training
Freelance workers
Refreshments
Staff travel
Contractors
Depreciation
Computer & website
Professional fees
Telephone
Rent & rates
Insurance
Post, printing & stationery
Other		 Activities
undertaken
directly
Support
costs
Total
2022
2022
2022
£
£
£
145,785
-
145,785
2,472
-
2,472
-
-
-
1,626
-
1,626
502
-
502
55,334
-
55,334
-
3,184
3,184
-
2,273
2,273
-
1,835
1,835
-
1,871
1,871
-
3,884
3,884
-
894
894
-
697
697
-
106
106
205,719
14,744
220,463

Staff costs
Training
Freelance workers
Refreshments
Staff travel
Contractors
Depreciation
Computer & website
Professional fees
Telephone
Rent & rates
Insurance
Post, printing & stationery
Other		 Activities
undertaken
directly
Support
costs
Total
2021
2021
2021
£
£
£
126,448
-
126,448
737
-
737
37,759
-
37,759
5,461
-
5,461
216
-
216
43,206
-
43,206
-
139
139
-
7,352
7,352
-
2,883
2,883
-
3,036
3,036
-
5,035
5,035
-
637
637
-
998
998
-
307
307
213,827
20,387
234,214

£132,742 (2021: £185,325) of the above costs were attributable to restricted funds. £87,721 (2021: £48,889) of the above costs were attributable to unrestricted funds.

27

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

6 Independent examiner’s remuneration

The independent examiner’s remuneration amounts to an independent examination fee of £900 (2021: £900) and fees for preparation of the financial statements of £600 (2021: £600).

7 Staff costs and employee benefits

The average monthly number of employees and full time equivalent (FTE) during the year was as follows:

Support staff
The total staff costs and employee benefits were as follows:
Wages and salaries
Social security
Defined contribution pension costs		 2022
2021
Number
Number
11
9
2022
2021
£
£
138,375
121,036
5,073
3,754
2,337
1,658
145,785
126,448

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

8 Trustees' and key management personnel remuneration and expenses

The key management personnel of the charity comprised the Chief Officer, the Impact and Development Manager, Operations Officer, Support Team Leader and Communications Team Leader.

The total employee benefits of the key management personnel of the charity for the year were £60,410 (2021: £42,914).

The Trustees neither received nor waived any remuneration during the year (2021: £Nil).

The Trustees did not have any expenses reimbursed during the year (2021: £Nil).

28

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

9 Tangible fixed assets

Cost or valuation:
At 1 April 2021
Additions
At 31 March 2022
Depreciation:
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value:
At 31 March 2022
At 31 March 2021
10
Debtors
Trade receivables
11
Creditors: amounts falling due within one year
Other taxation and social security
Pension creditor
Other creditors
Accruals and deferred income		 Computer
equipment
Total
£
£
1,584
1,584
13,750
13,750
15,334
15,334
139
139
3,184
3,184
3,323
3,323
12,011
12,011
1,445
1,445
2022
2021
£
£
33,920
-
33,920
-
2022
2021
£
£
400
8,159
395
2,831
39
2,696
1,500
1,500
2,334
15,186

29

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

12 Statement of funds

Unrestricted funds
General funds
Restricted funds
Roma Support Projects
Greater Together Manchester
Lankelly Chase
One Manchester
Rochdale Borough Council
Salford CVS
TNCLF-EWG
V4CE
GMCVO – Greater Manchester VCSE
Heathwatch Salford
Citizens Advice - Kickstarter
Salford City Council - Community
Champions Fund
GMMH MWH
TS4SE
HM Prison & Probation Service
Gaddum
Manchester Health & Care
Commissioning
Covid-19 Support Funding
Arts Council
Total of funds		 Balance at
1 April
2021
Income
Expenditure
Balance at
31 March
2022
£
£
£
£
13,759
197,273
(88,045)
122,987
3,000
8,855
(5,000)
6,855
3,760
-
(3,760)
-
3,998
-
(3,998)
-
3,500
-
(3,500)
-
4,000
-
(4,000)
-
1,000
9,150
(10,150)
-
10,000
-
(10,000)
-
8,870
-
(8,870)
-
-
13,709
(13,709)
-
-
1,000
(1,000)
-
-
14,118
(14,118)
-
-
6,590
(5,000)
1,590
-
675
(675)
-
-
1,180
-
1,180
-
10,000
-
10,000
-
4,238
-
4,238
-
5,000
(3,000)
2,000
-
45,062
(45,062)
-
-
900
(900)
-
38,128
120,477
(132,742)
25,863
51,887
317,750
(220,787)
148,850

Fund descriptions

Unrestricted funds

General funds are unrestricted income funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds

Restricted funds are used for community support projects involving the European expatriate community.

30

DocuSign Envelope ID: F7F38FFF-1DE5-40C1-8E11-616F04D42B25

Europia (Charitable Incorporated Organisation)

Notes to the Financial Statements

Year Ended 31 March 2022

13 Analysis of net assets between funds

Analysis of net assets between funds – current year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
Unrestricted
funds
Total
2022
2022
2022
£
£
£
-
12,011
12,011
25,863
113,310
139,173
-
(2,334)
(2,334)
25,863
122,987
148,850

Analysis of net assets between funds – prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
Unrestricted
funds
Total
2021
2021
2021
£
£
£
-
1,445
1,445
38,128
27,500
65,268
-
(15,186)
(15,186)
38,128
13,759
51,887

13 Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £2,337 (2021: £1,658).

Amounts of £395 (2021: £2,831) which were payable to the fund at the balance sheet date and are included in creditors.

14 Related party transactions

During the year, the charity operated a loan account with the Executive Director. They are regarded as a related party due to their ability to influence policy and make operational decisions for the Charity. At 31 March 2022, Europia owed the individual £39 (2021: £39).

There are no repayments terms on this loan and interest has not been charged.

15 Taxation

The charity is a registered charity and is therefore exempt from taxation.

31