## Trustees Annual Report and Financial Statements For year ended 30 June 2022 Charity No 1168435 **----- Start of picture text -----**
Image | Renske Totte Photographer
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for IMPACT We fight back against hostility in Europe by helping 100,000's people who have become refugees. for TRUST We are regularly on the ground with people in refugee hot spots hearing their struggles first hand. for CONNECTION We proudly provide grants and practical support to c50 incredible partners on the ground. 3 4 6 7 ## Table of Contents 1 2 5 Charity Overview Objectives & Activities for Impact for Trust for Connection Acknowledgements Financial Statements & Auditor Report ## 1 | Charity Overview ForRefugees' trustees are pleased to present their sixth Annual Report and Financial Statements for our operating year ending 30 June 2022. They have been prepared in accordance with the Charities SORP (FRS 102), the guidance on public benefit set out by the Charity Commission for England and Wales, and the forRefugees' Constitution. ## Administrative Details ## Charity Name ForRefugees was registered in July 2016 as Donate for Refugees (also known as Donate4Refugees). The charity has been called forRefugees since December 2021. ## Registration Number ForRefugees is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales number 1168435 and Companies House number CE007134. ## Registered Address 13a Radcliffe Road, Croydon, CR0 5QG, United Kingdom. ## Trustees on 30 June 2022 Amber Bauer _Other trustees who served during the_ Beth Squires _reporting period:_ Santanu Mahanta Nima Moradi (joined 10/01/2022) Karen Canty (retired 10/01/2022) Ingrid van Loo (joined 10/01/2022) Tina Mwazange (retired 27/01/2022) Siobhan Hurley (joined 10/01/2022) ## Senior Management ForRefugees is powered by a small team of people and, as such, the trustees are hands-on in their day-to-day roles. The Chief Executive Officer is founder and active trustee, Amber Bauer, working full time as an unpaid volunteer. From January 2023 there is a new Chair of Trustees in post and consideration is given to any trustee discussions the CEO should be excluded from to retain independence. Page 1 ## 1 | Charity Overview ## Banks Charities Aid Foundation (CAF) Bank Limited 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Wise 6th Floor, TEA Building, 56 Shoreditch High Street, London, E1 6JJ ## Auditor Michael Broder Simpson Wreford LLP, Duke of Wellington Avenue, Royal Arsenal, London, SE18 6SS ## Structure, Governance & Management ## Constitution & Governing Document ForRefugees is registered as a Charitable Incorporated Organisation (CIO) whose only voting members are its charity trustees. The charity trustees manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. The CIO is governed by its Charity Constitution last amended on 9 December 2021. ## Trustee Recruitment & Onboarding The CIO Constitution provides for a minimum of three and a maximum of seven trustees. New trustees can be appointed by existing trustees by making an online application and following successful interview. Trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. After the three years, trustees are eligible for re-appointment. All new trustees receive an induction with one or more existing trustee and the charity CEO, and are supported in attending NCVO (National Council for Voluntary Organisations), or other, professional trustee training. No trustee remuneration was paid during this, or the preceding, period. Page 2 ## 1 | Charity Overview ## Organisational Structure ForRefugees has a small, simple organisational structure. The only movement in this year was to part-time unpaid volunteer positions. Trustee Board CEO _( full-time unpaid volunteer )_ Amber Bauer Administrator Bookkeeper Stewardship Katie Hyne Sarah Ritson S Marklew _( part-time unpaid volunteers )_ ## Decision Making ForRefugees' Trustees were actively involved in decision-making during this period. At a strategic level trustees met four times during the year: by online Zoom call in August and November 2021, and in-person in January and May 2022. In between meetings trustees communicated more or less daily using email and WhatsApp. Our broad strategy and areas of activity and focus are reviewed on an ongoing basis because of the fastchanging nature of Europe's Refugee Crisis. New Local Partner Applications and Grant Requests are received by our volunteer administrator and forwarded to trustees twice weekly for review. Trustees either approve, refuse or request clarification or more details. The decision to approve or refuse happens when three or more trustees agree the decision and no trustee vetoes it; it does not have to be unanimous. Our administrator responds to each applicant on behalf of the trustees. Day-to-day operational decision-making, such as hiring and on-boarding volunteers, whether to be co-signatories on advocacy letters, or what social media posts should be made, sits with the CEO. Page 3 ## 1 | Charity Overview ## Pay and Remuneration Throughout this period, and to date since being founded, no trustees, senior management or volunteers have received any remuneration or expenses. This is happily accepted by all who are volunteering their time free of charge to forRefugees. ## Reserves Policy The trustees have decided that holding just £5,000 reserves at any time is sufficient. This is because the CIO does not have any offices, salaries, assets or other substantial overhead costs or regular cost commitments. This reserve covers at least six months' overhead costs and annual independent examination noting that all overhead costs are cancellable without notice. ## Networks, Umbrella Bodies, Key Partnerships ForRefugees prides itself on collaboration and supports like-minded charities and other grassroots organisations on an as and when needed basis across the UK and Europe. In the UK the CIO is party to The Refugee Charity Network, Together with Refugees and Humanitarians Together. Similarly the CIO works with European led Free Humanitarians and Europe Must Act. All partnerships and networks are informal and our participation is without obligation. ## Significant Impacts on the Charity There were significant global events which impacted forRefugees during this period: - The ongoing COVID-19 global pandemic. - The ongoing impact of BREXIT. - Increasingly hostile policies in the UK including the Nationality & Borders' Act 2022 and Rwanda off-shoring policy. - Increasing hostility towards refugees in Greece including refoulement (push-backs) and ever-reducing State support for refugees. - July 2021 Poland-Belarus Border Crisis. - August 2021 Taliban took control of Afghanistan. - February 2022 Russian invasion of Ukraine displacing more than 10 million people. Page 4 ## 1 | Charity Overview ## Charity's Financial Health At the end of this period, forRefugees was in a strong financial position. The assets, liabilities and reserves of the charity as at 30 June 2022 are shown in the Balance Sheet below, compared with the position at 30 June 2021. ## Principal Risks and Uncertainties Going forward the principal risks and uncertainties facing forRefugees include: - Aftermath of COVID-19 Global Pandemic 2020-22 on the charity sector. Increasing government hostility towards refugees across Europe. Falling donations due to growing economic poverty in the UK and beyond. ## Plans and Strategies for Managing Risks and Uncertainties ForRefugees will continue make funding commitments only within cash flow limits at the time, keep overheads minimal and not make long-term spend commitments. There are no future plans for paid employees or trustee expense remunerations. ForRefugees will continue to act within international and national human rights laws to do all they can to help and support people suffering as refugees in Europe. Page 5 ## 2 | Objectives ## Our Vision ## Our Purpose Our vision is humanity, not hostility, for refugees in Europe and the UK. Our mission is to address the acute and underfunded humanitarian needs of vulnerable men, women and children RIGHT NOW. Why are we needed? Because, since 2015, European governments have responded to the Refugee Crisis with hostility and even violence. Europe is now the most deadly international border in the world with more than 25,000 people confirmed to have drowned since 2015 (source: UNHCR), and no end in sight. It is devastating to witness the hostility towards non-European refugees growing year on year. Since March 2020 the COVID-19 pandemic closed much international travel and, with fewer volunteers and international observers, Government hostility reached new lows with brutal (and illegal) refoulement - forced border pushbacks - physically and mentally harming already vulnerable people and, in some cases, causing death. With our immediate help needed today, more than ever, we know we must also advocate for urgent political change too. ForRefugees provides emergency grants and other services uniquely dedicated to small NGOs (NonGovernment Organisations) and other grassroots groups responding to Europe's Refugee Crisis. By regularly volunteering on the ground we understand first hand what the most urgent needs are and we can see the impact we are making. Driven by passion and bureaucracyfree, we get straight to the heart of what is most needed. At forRefugees we quickly turn your donations into aid, human rights and mental health support - for those who need it, when they need it. **"Whoever you think are the most disadvantaged people in society; refugees are below that."** _**~ Trish Clowes, Charity Ambassador**_ ## 2 | Activities ## Charitable Objectives For the public benefit the relief of the needs and the advancement of the education of refugees particularly, but not exclusively, by the provision of grants and other assistance to charities and other organisations which work with refugees. In the above object 'refugees' means people who have been forced to leave their country in order to escape war, persecution, or natural disaster. ## Public Benefit Statement The Trustees confirm they have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing the charity aims and activities and in planning future activities. ## Strategies for Achieving our Objectives ForRefugees achieves its objectives by: - Fundraising from the public to award small-scale one-off and emergency grants to trusted grassroots charities on the ground. - Providing umbrella charity services, including support and coordination of fundraising initiatives, within its network of small grassroots refugee support organisations. Volunteering on the ground to understand the specific needs of different refugee communities and see the direct impact of our support, by listening to the voices and perspectives of those directly impacted. - Supporting advocacy across the sector campaigning for a future of humanity not hostility. Page 7 ## 2 | Activities ## Success Criteria During this period forRefugees has touched the lives of an estimated 182,000 of the world's most vulnerable people: - It has supported all people equally regardless of race, religion, sexual orientation, or other status. - It has listened to those directly affected by Europe's Refugee Crisis and targeted its resources accordingly. - It has supported acute and otherwise underfunded humanitarian needs. - It has acted independently of political, or other, bias. In more detail, throughout this year forRefugees: - Supported 43 NGOs and other grassroots groups on the ground across Europe, and a further 11 here in the UK. - Enabled £740k total funding for the following project types: - £559k humanitarian aid, - £115k mental and physical health, and - £66k human rights. - Spent £268k on mobile phone top-ups and wifi services for people in camps. - Six trustee trips were made to four countries (France, Greece, Bosnia and Serbia) visiting and, where possible, volunteering with at least 25 local partners and meeting the communities each supports. - As often as possible, trustees attended protests and co-signed sector advocacy letters and petitions for change. ForRefugees calls for humanity, not hostility. ## Grant Recipients (in £value order) Calais Food Collective Collective Aid Project Play £128,930 £126,533 £75,800 Refugee Biriyani & Bananas Mobile Refugee Support No Name Kitchen £48,708 £44,000 £28,350 One Human Race Refugee Women's Centre Refugee Rescue £27,415 £24,381 £20,000 Page 8 ## 2 | Activities foodKIND £18,285 Roots £13,875 ASsIST £9,210 Finding Refuge £7,800 Yoga Sport with Refugees £6,352 Vents Contraire £5,200 Bras Not Bombs £3,592 Free Shop - Lebanon £3,100 Connection Hub £2,000 Action for Education £1,800 Mazi - Cyprus £1,500 Heartship | £1,250 Terra Firma International | £1,000 Europe Must Act | £664 Side by Side with Refugees | £460 Eudaimonia Medical Services £18,040 CRIBS International £13,000 Wave - Thessaloniki £9,000 Habibi Center £7,005 Blue Door Global £6,089 FORGE for humanity £5,175 Better Life with Refugees £3,460 Northern Lights Aid £2,150 SOS Chai £2,000 The Heart £1,600 Project Armonia £1,400 Friends of Refugees Beds | £1,030 Citizens of the World Choir | £1000 Star School Mavrovouni | £500 Action for Women | £300 Refugee Info Bus £16,000 Legal Centre Lesvos £11,700 Sussex Aid for Refugees £8,138 L'Auberge des Migrants £6,819 Fenix Humanitarian Aid £6,000 CHEERing £4,500 Farnham help for Refugees £3,279 Leicester Solidarity £2,067 Medical Aid for Refugees £2,000 Samos Volunteers £1,530 Hip Hop 4 Hope £1,400 Centre for Community Tuzla | £1,000 RefuGym | £1000 Echo Library Bus | £500 Page 9 ## 3 | for Impact ## Greece In Greece, 24 Local Partners received 54 Grants totalling £147,947 and, in turn, touching the lives of an estimated 20,966 people who are refugees. The hot-spots include the mainland cities and camps, along with arrival islands of Lesvos, Chios and Samos. People are in all stages of their journey and needs are widespread. _Humanitarian Aid_ _Humanitarian Aid_ _Humanitarian Aid_ _Human Rights_ _Mental Health_ _Mental Health_ _Humanitarian Aid_ Page 10 ## 3 | for Impact ## The Balkans & Eastern Europe For The Balkans and Eastern Europe, six Local Partners received 16 Grants totalling £68,177 and, in turn, touching the lives of an estimated 20,240 people who are refugees. The hot-spots include Bosnia & Herzegovina and Serbia, and we also saw crisis at the Poland-Belarus border in winter 2021/22. Needs reflect that people are on the move here. _Humanitarian Aid_ _Humanitarian Aid_ _Humanitarian Aid_ _Mental Health_ _Humanitarian Aid_ _Humanitarian Aid_ _Humanitarian Aid_ Page 11 ## 3 | for Impact ## France In France, eight Local Partners received 13 Grants totalling £35,525 and, in turn, touching the lives of an estimated 10,765 people who are refugees. The hot-spots include Paris and Northern France. Here people are mostly on the move and needs are almost entirely supporting mobile humanitarian aid services, especially vans. _Humanitarian Aid_ _Humanitarian Aid_ _Humanitarian Aid_ _Humanitarian Aid & Human Rights_ _Humanitarian Aid_ _Humanitarian Aid_ _Humanitarian Aid_ Page 12 ## 4 | for Trust ## Volunteering On the Ground We are regularly on the ground with the people in refugee hot spots hearing their struggles first hand. This year, despite continuing travel restrictions due to the global COVID-19 pandemic, trustees Amber, San and Ingrid were on the ground whenever possible. ## Greece | September 2021 ## France | November 2021 Amber spent eight days in Greece meeting and volunteering with 12 of our local partners in Athens and nearby Malakasa Refugee Camp. She saw the impact of our grants and learned how the CIO can best support its local partners. Amber spent four days in France meeting and volunteering with five local partners in Calais and Dunkirk reassuring them of forRefugees continued support after a major donor withdrew from France. Page 13 ## 4 | for Trust ## The Balkans | March 2022 Amber and trustee Ingrid spent two weeks in the capitals and border towns of Bosnia & Herzegovina and Serbia. France | April 2022 Amber returned to northern France with forRefugees supporter Max volunteering in Dunkirk and Calais over a weekend. ## Serbia | April 2022 Ingrid was so moved by what she saw in northern Serbia in March she returned for another two weeks the following month. ## Greece | June 2022 Amber was back in Greece for 10 days meeting 12 partners in Athens and another five on the island of Lesvos. Page 14 ## 5 | for Connection ## Working together to Make a Difference We proudly provide grants and practical support to c50 incredible partners on the ground. By working closely together across Europe, and being involved here in the UK, we are making a difference to refugee lives today and for the future. Here are just some of the things the CIO has been involved in during this busy year. **----- Start of picture text -----**
Jul
Aug
Online Panel Discussion
Channel Rescue 'Spotting'
Sep
Oct
Festival Salvage
London Marathon on BBC
Nov
Dec
Refugees Welcome Rally
Quoted in Parliament
Jan
Feb
Rebrand & New Trustees
Jazz Record Released
Mar
Anti Rwanda Protest Apr
ByLine TV Interview
May
Refugee Day 'Peace of Cake' Jun
at Parliament
Refugee Week with Herts for
Page 15
Refugees & Onjali Rauf
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## 6. ACKNOWLEDGEMENTS THANK YOU to everyone donating to forRefugees. Sponsors / Donors ACE Accountancy Augmentas Group BLFC Trust Coupa Software Dr. Martens Foundation Enter Shikari Human Rights Fund JSS Search Ltd Renske Totte Photos SCSJD Family Trust The Big Give Thenga Cafe Trish Clowes Wingspan Productions Work for Good Our Volunteers: Donna Bradley Jenny Gillions Merel Graeve Freya Jacobs Sarah Ritson Pro-Bono Services Kara Prosser Varun Thota Anita Cooksey Kyle Durston On the Ground Partners Refugee Charity Network Donated or Fundraised Donated a Birthday Fundraised Monthly Donors One-off Donors Salary Sacrificers And all who prefer to remain anonymous. Your donations mean we can take action against poverty, hunger, and more, experienced by people who are refugees. C h a r i t y N o 1 1 6 8 4 3 5 ## Financial Overview ## Summary this year we saw our income grow enabling us to increase our impact in the sector and meet more urgent needs. A fully audited report of our Financial Statements follows. **----- Start of picture text -----**
Commission (SIM Cards)
1.9%
Grants
20.4%
Donations
77.5%
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Where our £1.07m funds came from. Costs of Fundraising & Other Overheads 3.1% Direct Aid Bought (including phone credits) 20.9% How we spent our funds. Grants Made 76% Page 17 ## Financial Statements The notes on pages **21** to **27** form part of these financial statements. Page 18 ## Financial Statements The notes on pages **21** to **27** form part of these financial statements. Page 19 ## Financial Statements The notes on pages **21** to **27** form part of these financial statements. Page 20 Financial Statements for the year ended 30 June 2022 l Accountln8 polkles B•sls of prepar•tlon The financial statements have been prepared In accordance with Accounting and Reporting by Charlties: Statement of Recommended Practlce applicable to charities preparlng thelr accounts In accordance wlth the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive I January 20191- (Charities SORP IFRS 10211, and the Charities Art. Goln8 concem Under the going concem basis ol accountln& the financlal statements are prepared on the assumptlon that the charltyls a g¢Mng concem and will contlnue Its operatlons for the foreseeable future. Fund accountlni Unfestricte(I funds These are available for use at the dlscretion of the trustees In furtherance of the general obj'ects of the charlty. These are available for use subSert to re5trlrtlon5 Imposed by the donor or throu8h terms of an appeal. Restrlcted funds Income Recognition of income Income is included in the Statement of Financial Attiwties ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure Is expenditure reported gross in the SOF Donatlons and legacSes Voluntary income received by way of grants. donations and gifts Is Included In the the SOFA when recelvable and only when the Charity ha5 uncondltlonal entltlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and 8lfts giftldonation to which it relates. Donated serylces These are only included In Sncome Iwlth an equlvalent amount In expendlturel an(1 facilities where the benefit to the Charity is reax)nably quantifiable. measurable and material. Volunteer help The value of any volunteer help received is not induded in the accounts. Investment income This is included in the accounts when receivable. Page 21 Financial Statements Expendlture Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered. and Is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attrarting voluntary income and raising funds fundraising trading costs. Expenditure on These comprise the costs incurred by the Charity In the delivery of Its actlvitles and charltable actSvSties ser¥ices in the furtherance of its objects. includln8 the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity. induding any auditlindependent examination fees, costs linked to the strate8ic management of the Charity. tc8ether wtth a share of other administration costs. Grants payable Governance costs Taxatlon The charlty Is exempt from tax on its charitable actiwties. Trade and other 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 and cash equlvalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Trade and other credltors Short term Cfeditors are measured at the transactlon price. Other credltofs and Pfowslons are recognlsed 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 reco8nised at their settlement amount after allowing for any trade dlscounts due. Forel8n Currendes Monetary assets and liabilities denominated in currencles other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the rep)rtin8 period. Transartions in currencies other than the functional Curren￿ of the charity are recorded at the rate of exchange on the date that the transaction OCCUfred. All exchange differences are taken into account in arrNing at net incomelexpenditure. Recelpt of donated goods. facllltles and ser¥kes All donated goods, facilities and services received are recognised within incomin8 resources and expenditure at an estimate of the value to the charity. Page 22 Financial Statements 2 Ststemeni ol Flnandal ArtMtles- fv year UMestrl¢ted Restri¢ted fut lunds Totsl funds 2021 2021 2021 IReststedl IReststedl Income and endowments from: Donations and legacies Other tradin8 activities Other 295,9S6 6.781 314,982 610,938 6,781 21,367 21.367 Total 302,736 336,350 639,086 Expendlture Im: Ralsln8 funds Charitable artlvrtles 10.164 I￿1.311 10,164 626.661 336.350 Tot•1 3fy).475 336,350 636,825 Net Incom• 2,261 2,261 N•t Incom• belor• oth•f galnslllossesl Other 8alns and losses: Net m0￿ment In funds 2.261 2,261 2.261 2,261 RKgndlktion of funds: Total funds brou8ht fon¥ard Total lunds carrf*d forw¥rd 61.815 61,815 64,076 64,076 The prior period figures have been restated to better reflect the appropriate anatysis of certain items of income and expenditure in accordance wbth the SORP, resultin8 in no net chan8e to income, expenditure or net movement in funds. 3 Imime from donatlons and logades Total Total 2022 2021 Donations and Grants Received 831.487 219.440 1,050,927 610.938 831.487 219.440 1,050,927 610,938 4 Income from othef tradSn$ acll¥llles Unrertrirted Total 2022 2021 Sale of Pr¢x4ucis 1,959 1.959 1,959 1.959 6,781 6.781 Financial Statements 5 Inumne from Investments Unrestrlrted Tot•1 Totsl 2022 2021 Interest Received 20 20 20 20 6 Other Income Unrestrlcted Tot•1 2022 Tot•1 1021 Commlsslon Recelved 20.407 20.407 20,407 20,407 21.367 21,367 7 Ewndlture on rnlslng lunds Unrestrkted Restrkted Total Totsl 2022 2021 [Rest•ted] Costs of generoting b￿lUntary income Costs of FundraI￿nI Ad¥ertisln8 and Marketin8 Bank Char8es Exthan8e Rate (Gain) or Loss 15.742 3.213 1.512 56 15,742 3.213 1.816 56 7.940 1.281 943 304 20.523 304 20,827 10.164 Page 24 Financial Statements 8 E¥pendllure on charltable acll¥llOes Vnrestrkted Restrlrted Total 2022 Total 2021 [Restated] Expenditure on choritoble octiwtles Grants Made Shippin& frelght and dellvery. Direct Aid Mobile Topup and Wifi & Direct Aid Purchase Expense Other charitsble expenses Governance c05t5 584.777 154,346 739.123 617.931 172 172 5.846 203.353 268.143 1.806 1.384 In(lependent Examiner Fee Audit Fee 3.305 3,305 1.SC#) 799,413 219,136 1,018,549 626,661 9 Net Inc¢)m• b•forn transf•rs 2022 2021 Th151s Stated after charg1￿. Audltor's remuneratlon Independent Examiner's fee 1.5CKJ 10 Trustee remuneratlon and expenses No Trustees are paid any femuneration or receive and benefits. There are no expenses payable to Trustee li stsff cos15 No employee receNed emoluments in excess of £60.1)X). The average monthly number of full time equivalent employees during the year was as folbws: 2022 2021 Number Number There were no employees 12 Oebtors 2022 2021 Donations receivable 7,195 7,195 Page 25 Financial Statements 13 Creditorn: amounts fallln8 due withln one year 2022 2021 Other creditors Accruals 5C(I 7,705 8,205 14 Mo¥ement In Al l July 2021 Incomi Resiwrces AI 30 June resource$ expended 2022 Restrlrted funds: R¢strkt•d Incom¢ lunds: Greece Support France Support Fo¢xl Support Humanitarian Aid Llfeboat Aepalr5 Phone Credits and Wifi unI￿rSIty S￿nsorShip 37,09S I6.21￿} 64.$10 10,750 20.CAJ) 64,790 137,0951 116,2CQI 164.$101 110,7501 120.CthII 164,7¥Jl 16,0951 Totol 219,440 1219,4401 Unrestrlrted lunds: General funds 64.076 853.873 1819.9361 98.013 Tot•1 lunds 64,076 1,073,313 I1￿39,376) 98,013 Purposes ard restrictfions In relatlon to the funds.. Restricted funds: Greece Support Support Was S￿en In Greece of £3.S28.09 for EdLTrCation,. £10,6CQ.00 for Food di5tribvtion,' £2.442.(Ki for Mental Jnd physical health,. £13,(MJJ.00 for Mum and baby housin& £3.(w.(KJ for Medical support & £4.525.(M) for Supporting solo moles. Support was given in Fran￿ of £I6.21￿.(M) for Children's acti￿tIeS. Food Support of £53.Q39.SO was given in Calais and £11,410.37 in The Balkans. Humanitarlan AKI Dlstributions Support was glven of £7.OC(I.fy) in Dunklrk and £3,750.(MJ in Serbia. gjpport was 8Nen of £20.LYJ).LXI for tifeboat Repairs. Support Was given of E64,PJO.17 for Phone Credits and Vtiffi. Jpport was gNen of £6.095.23 for Unbversity Sponsorship. France Support Foo(1 Support Humanltarlan Lifeboat Repair5 Phone Credits and Wifi University s￿nSorship Page 26 Financial Statements 15 An•tys1s of net •wts bet*Yen fvnds Vnrestrlrted tunds Total Net current assets 98,013 98,013 98,013 98,013 16 Fundln8 ¢omm5tments The trustees have c¢)mmitted to fundin8 for beneficiaries prior to the year end which was not settled until after the Balance Sheet date, amounting to £500. 17 Recondllatlon ol net debt Al l Julv 2021 At 30June 2022 Cash flows Cash and cash equlvalents 64.076 64.076 34,947 34,947 99,023 99,023 Net debt 64.076 34,947 99.023 18 General Volunteers Durin8 the year the following volunteers freely gave up their time to a55iSt with the running of the charity. Admlnistrator14 hours per weekl- receiving online fom submissions for new appllcatlon and grant requests, and forwarding to trustees for review. Monitoring decisions and following up with forRefvgees' local partners accordingly. Bookkeeper11 day per monthl- bY¢xe￿ns all transactions in the acC￿nting software ensurlng Income and out80ing5 are accurately assi8ned to the chart of accounts and rewnciled on a monthly ba515 to the bank statements. Stewardship11 day per monthl~ maintainin8 the forflefu8ees mailin8 list and ensurin8 timety new51etter5 are Sent. Page 27 Auditors, Report (l of 3) INDEPE.NDE,%I' ALD1T0￿. REPOR'I. TO"A"IIL'fRLS'I'LLS Ufr" FORREFIIGEES I"IO Opinion WL havc audited the finartcial statements of FOrRe￿get5 CIO (the 'Charity'i fot ihe yearended 30 Jutte 2022 whi¢h compriK th¢ Stat¢m¢nt of Finan¢ial A¢ll￿tICs. Balan¢¢ Sh¢d. Cash Flow Statem¢nt and Ihc rcla¢LTrd notes io thc financial slalemcnts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniied Kingdom Acctyjrtling Stsndard5. i￿ludIng Financial Reporting Sthndard 102.. The Financial Reporting Stsndard appli¢abl¢ in th¢ UK Ryibli¢of Ir¢laThl Iuniicd Kin8dom G¢n¢rJlly A￿¢PI¢d Accounling Praciiccl. In our opinion. lh¢ fina￿ ial stsiem¢nts-. give a tn* and fair view of the slate of the Charity's affairs as a¢ 30 June 2022 a￿1 of ils incoming resources and application of resources for the year ihcn ended. have properly prep￿￿ in accctdonce with Uni*d Kingdom Genernlly Accepied Accounting Prnetic¢: hovc bc¢n prcpr¢d in a￿l￿d0￿ce with the rcquircm¢nts of Th¢ Clwi¢i¢s Ad 2011. BAJis for opinlon We conducied our audil in accLYdance wilh Iniern*icffial Sthndards on Auditing IUKI IISAs IUK}l and pplicablc law. Our rcspTrnsibilitics und¢r those S￿nd￿r& ar¢ fvrf￿r descriF￿d in lh¢ Auditor's rcsponsibililie$ for the audit of ihc financial slal¢mcnls section of ¢)ur rel￿. Wc arc i￿NICnI of thc Chariiy in accordance with ihc ethical rcquircmcnls ihai arc relevani to our audit of the financial siatemenis in ihe UK. including ihe FRC'S Eihical Sthrtdard and we have fulfilled our oiher ethical rcsponsibilit1¢5 in accordan¢¢ with th¢sc r¢quirem¢rtts. We kli¢v¢ th41 th¢ oudit ￿l￿rt¢¢ w¢ obial￿d is suifiri¢nl and 4ppwTial¢ lo FYovid¢ a basis for QUT opinion. In auditing th¢ financial statcments. w¢ hav¢ ¢orteluded that th¢ trusi¢¢S' w of the 80in8 Co￿¢M b4515 or￿coUntIng in th¢ preparalion of the financial slalcmcnts is appropriate. Based on the work we have perf0M￿d. wc have noi identified any maierial uncertaintics rclglin8 to ¢vcnts or cormlitions that. individually or collectively. may casl significant doubt on the charity's ability lo conlinuc ￿ a going concern fora period of ai leasi tsvelve months from when the financial slalements are authorised for issue. Our resrATrnsibilitics and the resw>rLsibilities of the trU5kns with to goin8 concern are &scribed in th¢ rclcvanl scctions of this report. Other matters Wc draw attcntion that the charity's financial stalements welt not audited for the year ended 30 Ju 2021 and thcreforc highligh¢ thai the c(Trmpwptivc fi8urcs in¢lwJcd wiihin thc financial ￿￿teMentS ¢0 30 June 2022 have not been audite Other infonn*tion Th¢ trust¢¢s r¢sponsibl¢ fw thc oth¢r inf0m￿liOn. Th¢ Ot￿r inforniation ¢ompriws th¢ infornution included in the annual report other than the financial slatements and our auditor's rC￿Trrt ther￿n. Our opinion on ihe financial staiemenis does not cover the other inforniation and. excw to the extent otherwise explicitly s￿led in our rem we &) noi exw any forni of #ssurdnLt concl￿￿10n thcrcon. Our responsibility 15 10 read the other inforn)aiion Artd. in doin8 so. consi&r wheiher the oiher inforniation is materially inconsistent with the fjnancial statements or our knowledge obtained in the audil or othcrwisc aP[￿ar5 lo mal¢rially misslalcd. If we i(kntify such matLYial inconsistcnci¢s or apparent maierial missiaiements, we are required to deierniine whether there is a material misS￿leMent in ihe financial S￿leMentS or a material missiaiemetji ofihe other infomiaiion. If. based on ihe work we Page 28 Auditors Report (2 of 3) INDEPLNDENT ALDI'I'OILS. REPOR'I" I'O I'IIL I"kLSI'kLS O FORREFUCEES CIO have perfomied. we Concl￿ thai there is a Ma￿1￿1 misststemeni of tbis othtt inforniaiion. we are rcquired to rcport thai fact. We have nothing to report ihis reg8rd. IHtters Dn which we required to report bi exception In ih¢ light of ih¢ knowledg¢ and und¢rslaNlingolth¢ chariiy and its ¢nvironm¢ni obthiTKd in ihe cours¢ of ihe audiL we have noi identified maierial missthiements in the trusiees. report. We have noihing io r¢FX)rt in resfft of the followin8 mallets in re141ion io which the ChArities (Accounts and Rewrtsl Regulaiions 2￿8 requires us to re￿rt io you if, in our opinion: thc infornution given in the tru￿¢¢$. report is inconsislent in any material respect with the rinancial siaiemenis: or sufficient accounling records have not been kep¢. or the financial 5ts1ements are noi in agreemeni wilh the &eouniing records: or wc havc not rcccived all the infom￿tion and cxplanations wc requirc for our a￿111. Responsibilities of ihe trustees As ¢xplain¢d in thc trusl¢¢s rcsp(msibililie5 si•i¢meni within the Trusie¢s' Rq￿. Ihe tru*ees are rcsponsible for the preparation of the financial sthiemenis and for being satisfied thai they give a tn and fair view, and for such intcrnal control ￿ thcy &icrniinc is necessary lo enable the prcp&rnli¢M or fin8n¢ial 5th1¢m¢nis thai ar¢ frtt fn)m moi¢rial mis51w¢m¢ni. wh¢th¢r du¢ to fraud or ¢rror. In preparing the financial Slatcrnen￿ the ITUStccs are responsiblc for as5cssing thc Charity's ability to ¢oniinu¢ goin8 oon¢m. di￿1051hg. 4ppli¢abl¢. mallcrs r¢l4tcd ¢0 soins ¢on¢¢rn ond usins (he going concern basis of accounting unless t1￿ trus*es either intend to liquidatc t￿ Charity or to ccase opcration5. or havc no ￿￿115¢1¢ 8licma¢ivc but lo do so. Our responsibilities for the audit of the finxncial slatements WL hatrc bcen appoinlcd as audilopi un4kr Thc CharitsL5 Aci 2011 and report in aCC(yd￿KC with regulations m4d¢ under thai A¢1. Ourobjectives aTe lo obLiin Teasonable asswance about whether the financial statements as a whole are free frnm maiLYi#I mi55t¥iemeni. whether io fraud or em)r. and io issue an &udilor'5 report ihai includes our opinion. Reasonable assurancc is a high levcl ofassur8ncc but is not a guarantee thai an audil conducid in accgrdancc with ISAS IUK) will always (kiccl 8 malcrial missla¢¢in¢nl wh¢n il ¢xists. Mi5slalemenls can arise from fTrwJ or etror and are considered M￿LY1a1 if, individually or in the 8ggregaie. they C￿]d reasonably be expecied io intluence the economic dccisiott% of useys thken on th¢ basis of thse matlcrs w¢ are required to statc to them in an auditor's rcport and for no other purpose. To the fullest extent perniitied by law. we do not accept or assume responsibilily lo 4nyon¢ oih¢r ihan the chorily's Ir1151¢¢5 45 0 b(MJy. f￿ our atyjii worl for this rcw)rL or for lh¢ opiniorn we have fomied. Simpson Wreford LLP. C."h4rtered A¢¢ibumt4nt¥ Ind S¢a¢utoTh Audito Wellesley House Duke of Wellinglon Avenue Royal Arsenal London SEI 8 6SS Dated.. 26 April 2023 Simpson Wreford LLP is eligible ￿ act as an a￿lI10r in ￿rnI$ of strti￿ 1212 of the C(*npanies Act 2(￿6. Page 30