DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Trustees Annual Report and Financial Statements For year ended 30 June 2023 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Contents 1 2 3 4 5 Reference & Administrative Details Trustees Report Statement of Trustee Responsibilities Acknowledgements Financial Statements Statement of Financial Activities Balance Sheet Statement of Cash Flows Notes to the Financial Statements Independent Examination Page 1 Page 3 Page 15 Page 16 Page 17 Page 27 6 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## 1 Reference & Administrative Details ## Name and Registration Numbers ForRefugees is a Charitable Incorporated Organisation (CIO) registered in England and Wales number 1168435. Companies House number CE007134. ## Registered Address 13a Radcliffe Road, Croydon, CR0 5QG, United Kingdom. ## 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 ## Accountant Chaweevan Williams FCCA Verdant Accountants Limited, 20-22 Wenlock Road, London, N1 7GU ## Trustees (who served during the year and up to date of signing this report) Delia Nadarajah (Chair) _Trustees who served during the reporting_ Laura Darwish (Treasurer) _period:_ Nima Moradi Ingrid van Loo Santanu Mahanta (retired 18/01/2023) Amber Bauer Siobhan Hurley (retired 31/01/2023) Merel Graeve (joined 18/12/23) Karim Miloud (retired 21/04/2023) Thomas Steadman (joined 05/01/24) Beth Squires (retired 08/10/2023) Christopher McQuillan (joined 26/02/24) ## Chief Executive Officer Amber Bauer (founder & trustee). This is a full-time unpaid position. Page 1 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 Docusign Envelope ID". 7E6A63BF-7BED-4CA3-B3184089531FBD4F 2 Trustees Report uiii, Il; 'Ii DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F The trustees are pleased to present their Annual Report and independently examined Financial Statements for the year ended 30 June 2023. The reference and administrative information on page 1 forms part of this report. The Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP FRS102), the guidance on public benefit set out by the Charity Commission for England and Wales, and the CIO’s Constitution. ## Objectives and Activities ForRefugees was established with the charitable objective - 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, 'refugees' means people who have been forced to leave their country in order to escape war, persecution, or natural disaster. The Trustees review the objectives of the CIO on an ongoing basis in an ever-changing and sensitive area. This report reflects what the CIO has achieved in the reporting period and the benefits it has brought to those it exists to help. The Trustees have regard to the Charity Commission’s general guidance on public benefit when reviewing the charity aims and activities and in planning its future activities. ## Structure, Governance & Management The CIO was registered on 30 June 2016 with the Charity Commission for England and Wales. It is governed by its Charity Constitution, last amended on 5 February 2024. ForRefugees only voting members are its charity trustees. The trustees, who all have an equal vote on all matters, manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. All trustees give their time voluntarily. None have received benefits or claimed personal expenses from the CIO. During the reporting period the CIO Constitution provided for a minimum of three and a maximum of seven trustees. The Constitution amendment of 5 February 2024 increased the maximum number to 10. In selecting new trustees regard is given to the knowledge, skills and experience needed for the effective administration of the CIO. Page 3 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F New trustees are appointed for a term of three years passed by signed resolution. Trustees are eligible for reappointment after three years. The induction of new trustees is carried out by the chair and the charity CEO, supported by the wider trustee board. During the onboarding process new trustees become familiar with the CIO’s policies and processes, its aims and activities and what is expected of trustees under charity law. All trustees are further encouraged to attend professional trustee training (at the expense of the CIO), noting this is not mandated. The CIO prioritises trustees with lived experience. However, this can be very challenging. Such is the difficult, and often hostile, situation for refugees in the UK, and around Europe, most people who are refugees simply want and need to get on with their lives. Few have the capacity for unpaid voluntary work whilst, for others, CIO activities are potentially triggering; risking more harm to the mental health of those with lived experience. At this time, one trustee has lived experience. During the reporting period the trustees held four full meetings. Such is the challenging nature of work of the work of the CIO, and the active involvement of the trustees, there is almost daily communication between the trustees of current issues, performance, strategy and decision making. ## Organisation Structure The Chief Executive Officer (CEO) is responsible for the day-to-day running of the CIO and is delegated by the trustees to make operational decisions. The CEO provides a formal report of activities to the board at the quarterly Trustee Meetings. The CIO processes require all Applications to join the forRefugees Network, and Grant Applications, to be approved by a minimum of three trustees with no objections. All trustees have visibility of all applications. Payments from the CIO bank account are set up by the CEO and counter-approved by one of up to three other trustees who also have bank account access. Payments from the CIO bank account must have two approvers before money can leave the account. Part-time administrative support (paid position for 4 hours per week) is in the form of a Partner Liaison role running the New Application and Grant Application processes. Receiving online submissions, forwarding to the trustees for review, monitoring decisions and following up with the CIO partners accordingly. Page 4 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F Book Keeper (unpaid volunteer position one day per month) processing all transactions in the accounting software. Ensuring income and outgoings are accurately assigned to the chart of accounts and reconcile to the monthly bank statements. ## Pay and Remuneration Throughout the reporting period, and to date since being founded, no trustees or senior team members have received pay, remuneration or expenses. Since 2022 the CIO received a donation from a family trust for core funds which the trustees chose to allocate to social media support. Therefore, during the reporting period the CIO paid an outsourced social media partner using this donation. ## 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. All partnerships and networks are informal and our participation is without obligation. In the UK the CIO works with The Refugee Charity Network and Humanitarians Together. Similarly the CIO works with European led Free Humanitarians and Europe Must Act. ## Significant Impacts on the Charity During the reporting period there were a number of significant global events which impacted the CIO including: - The ongoing Russia-Ukraine War. - Economic Crisis. - Turkiye-Syria Earthquake. - Increasingly hostile policies towards asylum seekers and refugees in the UK. Increasing hostility towards refugees in Greece including refoulement (push-backs) and ever-reducing State support for refugees. Each significant event impacts both the number of people coming to Europe as refugees and also the ability of the CIO to fundraise. Each event calls for emergency disaster relief fundraising that result in fewer donations made for the ongoing Refugee Crisis which is now in it’s eighth year. Page 5 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Achievements & Performance The CIO’s primary goal is to contribute to the urgent relief, daily survival and rebuilding of lives for disadvantaged refugee men, women and children in Europe. It does this by fundraising from the public and trusts and using the money raised to award grants to grassroots-level partners. Partners must share the CIO’s mission and values and will themselves be on the ground in Europe’s refugee crisis hot spots. The CIO also provides basic umbrella charity services, gives other practical help and guidance as requested and facilitates collaboration across its network. Crucially, forRefugees trustees regularly volunteer with and visit the countries, camps and grassroots-level organisations they support. By staying close to the ever-changing situation on the ground the CIO is able to adapt quickly and respond impactfully to changing needs. By keeping things as simple as possible the CIO is also bureaucracy-free. ## Strategies for Achieving our Objectives At forRefugees, we: - Support all people equally regardless of race, religion, sexual orientation, or other. Act independently of political, religious, or other, bias. - Collaborate widely with like-minded organisations who share our values. Are open and transparent in all our operations. - Listen to those directly impacted by Europe's Refugee Crisis, and the organisations on the ground supporting them, and target our resources accordingly. - Keep our focus on supporting people suffering as refugees in Europe’s hot spots. - Use our voice to advocate for refugee rights and human rights whenever possible, and to raise awareness about the challenges people are facing as refugees. ## Grant Making - the CIO’s Action Areas The CIO awards grants that deliver: **Urgent Relief** : we help ensure food, shelter, medical supplies, and much more, reach those who most urgently need it, when they need it. **Daily Survival** : we support daily needs so often taken for granted, such as warm showers, a change of clothes, regular meals, and other essentials that make daily life in camps and other insecure housing more bearable. **Rebuilding Lives** : we cover the cost of rent for safe houses for women and girls, language classes and children’s education, and support psychosocial and legal teams who help displaced people heal from trauma or reunite with loved ones. Page 6 visit www.forrefugees.org Join a network of donors and activists supporting refugees Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Where We Support The CIO supports in refugee hot-spots across Europe. In the reporting period the CIO supported NGOs in these eight countries: Greece France Bosnia & Herzegovina Serbia UK Croatia Italy Lithuania ## 2022/23 Impact & Performance at a Glance **111k 8 53 £621k Refugee Lives Countries Grassroots Humanitarian Impacted organisations Funding** _Through grant-making, forRefugees enable one-off purchases such as vans and keep the doors open on centres and wheels turning on mobile distributions in the toughest of times._ _~ Calais Appeal_ ## Funding Recipients ForRefugees funds were distributed throughout the reporting period to the following NGOs: Page 7 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F Asylum Seeker Information Be Aware and Share Birmingham forRefugees Services Team Greece - Ioannina UK - Birmingham Greece - Athens & Chios Calais Appeal Calais Food Collective Center for Community Services France - Calais France - Calais Bosnia & Herzegovina - Tuzla Channel Rescue CHEERing Citizens of the World Choir UK - Dover Greece - Athens & surrounds UK - London Collective Aid CRIBS International Eudaimonia Medical Services The Balkans & France Greece - Athens Greece - Lesvos Europe Must Act Farnham Help for Refugees Fenix Humanitarian Aid Europe-wide UK - Farnham Greece - Lesvos foodKIND freemarket FORGE for humanity Give Your Best Greece - Athens Greece - Athens UK-Wide Guildford Refugee Aid Habibi Center Habibi Works UK - Guildford Greece - Athens Greece - Ioannina Human Rights Legal Project I Have Rights IHA Greece - Samos Greece - Samos Greece - Lagadikia Legal Centre Lesvos Lighthouse Relief Mobile Refugee Support Greece - Lesvos Greece - Athens & Ritsona France - Dunkirk No Border Medics No Name Kitchen Northern Lights Aid France - Dunkirk The Balkans Greece - Kavala One Human Race Project Play Refugee Biriyani & Bananas Greece - Athens France - Calais Greece - Athens & Chios Refugee Info Bus Refugee Women’s Centre RefuGym France - Calais France - Dunkirk Greece - Malakasa Sciences Po Refugee Help Roots selfm.aid Menton France - Dunkirk Greece - Samos Italy - Ventimiglia SOS Chai Terra Firma International Vents Contraire France - Caen/Ouistreham Greece - Athens France - Caen/Ouistreham Yoga Sport with Refugees Wave Greece - Athens, Ioannina & Greece - Thessaloniki Lesvos Page 8 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Urgent Relief | Case Studies ## Help means Hope to People on the Move in Croatia Aryan, a 19-year-old from Afghanistan, sleeps on a train station platform. He fled Afghanistan because he was afraid of the Taliban regime and couldn’t continue to study there. After making a dangerous journey through Turkiye, Bulgaria, Serbia and Bosnia, he arrived in Croatia. However, he was arbitrarily arrested and held without explanation in a detention centre for six days. Before being released, he was forced to sign a paper saying he owed €1700 for the costs of his ‘accommodation’. Aryan’s goal is to reach Germany and study computer engineering. He lives in hope of building a good future for himself in a safe country. Our grassroots partner, No Name Kitchen, started a new field project in Croatia to support people like Aryan. Up to 150 people arrive daily on their journey from Bosnia to Italy. When they arrive, most don’t even have the most basic means of survival: food, warm clothes, medicine. Some, like T (pictured) have been brutalised by the police, or their dogs. Our grants supported No Name Kitchen who cook hot meals, run a free shop from a small shipping container, and provide basic legal help to people on the move there. Providing a life line, kindness and a friendly face. ## A War on Worms in Greece Many children are suffering from preventable and easily treatable conditions such as worms. The symptoms include abdominal pain, diarrhea, nausea, vomiting, and more. As preventative health care is non-existent in Greece’s refugee camps, and access to medicine very limited, our on the ground partner, CHEERing, has made it their mission to stop it’s spread. Experts in childhood development, they too often see underweight children, complaining of stomach aches and itching. Families getting caught in cycles of infection and reinfection due to over-crowding in the camps and poor cleanliness in the shared toilet areas. With our grant, CHEERing bought worm medicine. And it wasn’t long before they saw a noticeable improvement amongst the camp’s children. Both sleep and eating improved, and children were generally healthier and happier. Page 9 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F Daily Survival | Case Studies ## Lone Children Surviving Winter Homeless in France The number of refugee children arriving alone in Northern France has increased dramatically over the past year. Throughout the winter, new arrivals regularly journey to informal settlements with no more than the clothes on their backs. Their first and most immediate needs are shelter, warmth and protection from the harsh Northern France weather. Our partner, Mobile Refugee Support (MRS) is the only aid organisation on the ground every day in the Dunkirk area. They consistently and fairly give tents, sleeping bags, blankets and more to those who need it. Without MRS, these unaccompanied children would be sleeping on open ground whether cold, wind, rain or snow. Despicably, during the weekly police evictions, men and young boys are routinely stripped of these essential items, even when it’s snowing. With our grant, Mobile Refugee Support replaced these ruined items like tents and sleeping bags, keeping everyone warmer and safer. ## Food for People Left without any Support in Greece Maria was left all alone and without any support when her husband’s asylum claim was turned down and he was sent to a detention centre. Unable to work, and no longer eligible to receive food from a camp, Maria found herself destitute and alone. Our partner, Refugee Biriyani & Bananas (RBB), quickly provided Maria a lifeline. She was added to RBB’s free shop list to receive supermarket vouchers. At least now Maria could buy food and some hygiene items. We were only too happy to support RBB with a grant to provide for Maria and many others like her. And it’s not just those with rejected claims who RBB are helping. In Greece people are left without any official support just 30 days after getting their positive decision. That’s 30 days to learn a new language, find a job and secure housing for your family. It’s just not realistic! People with two rejections are also unable to access food or cash support. In Schisto Camp, close to Athens, many single people and families have no support and only charities like RBB, to help them. Page 10 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F Rebuilding Lives | Case Studies ## Housing for new Mums otherwise homeless in Greece A baby boy was welcomed into the world after a long and complex C-section in Athens. His mum had moved into a flat run by our on the ground partner, CRIBS International, only the day before he arrived in the world. Provided with a home, and additional support, mum and baby are doing well. However, baby suffers from a chronic health condition. Only thanks to CRIBS’ holistic support do baby and mum have access to a case manager who helps them attend healthcare appointments and navigate the very complex system of hospitals, prescriptions and referrals. This is one of many young families benefitting from the forRefugees grants awarded to CRIBS to help with their running costs. ## Supporting Mental Health in Greece _“I came to Lesbos in July 2019 as a refugee. After a while, I started volunteering with different organisations and learned how to speak English. My interest in sports made me search for a place to do exercise. When I got to know Yoga Sport with Refugees I started to go to the gym for boxing class, which I found a safe and friendly environment with different nationalities. That made me feel good from the first day. Now, I am very happy to be a member of this Yoga and Sport team_ ’, Lived Experience Coach at Yoga Sport with Refugees (YSR) When one of their funders pulled out with little notice, our partner YSR needed immediate help to pay the bills. It’s what forRefugees is here for, and we were happy to help. YSR have a sports programme on the Greek island of Lesvos, hiring coordinators and coaches from the refugee community. Through YSR’s programmes, people living in the Mavrovouni Refugee Camp have the chance to escape their day-to-day situation and improve their mental and physical health through sport including tournaments in the local community. Page 11 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Why forRefugees is Different The trustees make regular self-funded trips to volunteer with and visit their grassroots partners. By being on the ground they can listen, see, hear, feel and experience situations first-hand. _ForRefugees are so much more than a vital fiscal sponsor: they are our capacity-building support, our hands-on volunteers, our link to each other, our back-up, lifeline, shoulder to cry on. They are our advocate, star stroy-teller and the team we cannot wait to share our good news with._ _~ Alice, NGO Coordinator, France_ The trustees also feel it is important to be there for their partners. This field is challenging, complicated, politically and culturally sensitive, and often lonely. ForRefugees is the funder and partner who understands these frustrations and offers support and solutions working with those in its network. _ForRefugees work diligently to support displaced people covering a wide range of essential humanitarian services.Their backing of over 50 grassroots organisations is just one signifier of the impact they have and their immense influence on the work being done to support refugees in the Balkans, Greece and France. ~ Soline, NGO Coordinator, The Balkans_ In the reporting period forRefugees trustees were on the ground in: France - Calais & Dunkirk | October 2022 Serbia - Subotica | November 2022 Greece - Athens & Lesvos | January 2023 France - Calais & Dunkirk | February 2023 Greece - Thessaloniki, Lagadikia, Kavala & Athens | June 2023 _ForRefugees demonstrates an impressive ability to leverage resources and partnerships maximising the effectiveness of the entire humanitarian ecosystem. Their dedication to collaboration and capacity-building enables grassroots NGOs to navigate the challenges of aiding refugees with resilience and adaptability. ~ Chloe, NGO Coordinator, Greece_ Page 12 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Plans for the Future The CIO strategy is to continue its current activities, with the intention of growing. This includes: - Fundraising from the public and trusts and any other fundraising opportunities. Maintaining a growing network of grassroots organisations operating in refugee hotspots across Europe. We are not planning to restrict the number of partners we have. Awarding grants of an average £3000, and maximum £15,000. Partners will continue to be able to apply as often as they want and grants will be paid on a continuous basis. Providing simple, free, umbrella charity services to our partners, as required. Offering support and solutions across our network as and when needed. Being on the ground regularly on self-funded trips. However, the trustees acknowledge that these are incredibly difficult times for the charity sector, and especially difficult for those of us helping refugees. This is attributable in no small part to the UK Government’s publicly proclaimed hostile environment and the passing of Bills including the Illegal Migration Act and the Rwanda Bill. Therefore, the trustees acknowledge that growing revenue has never been a more difficult challenge. In addition, the CIO overhead costs are rising. This is because of general cost of living increases combined with the need to pay for more external skills, experience and resources. Necessary as it is increasingly more difficult and time-consuming to fundraise (with less success). Immediate CIO plans include: - Reviewing the strategy, mission, tone of voice and brand identity to ensure fitness for the future. - Updating the website. - Continuing to transform social media; including optimising TikTok fundraising tools. Increasing advocacy in both the UK and, in partnership with other like-minded organisations, the EU (European Union). Any growth will need continued robust governance and the CIO will implement additional processes, systems and tracking as and when needed. One thing that is certain is that there has never been more urgent need for the services. Therefore, forRefugees will keep working passionately and collaboratively for the urgent relief, daily survival and rebuilding the lives of refugee men, women and children for as long as the need is there - in whatever capacity they are able to. Page 13 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Principal Risks and Uncertainties The principal risks and uncertainties facing forRefugees at time of writing are: - Falling income and lack of income diversity as fewer donors share potentially less resources between more applicants. - Reputational damage from those people who are hostile to refugees and seek to diminish their legal and human rights. Taking those of us who help, with them. Being heard; social media, news, tv and more is all designed for fast consumption and often algorithms mean you only ever ‘preach to the converted’. Being seen and heard is a huge challenge. 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. ## Reserves Policy ForRefugees is committed to maintaining financial stability to ensure the continuity of its charitable activities while meeting unforeseen challenges. The CIO’s Reserves Policy aims to secure a minimum of £12,000 in unrestricted reserves, representing three months core costs (including overheads, marketing, bank charges and accountancy) within its budget. The trustees appreciate the reserves are unusually low. This is because the CIO does not have any assets, fixed salaries, or ongoing project cost commitments. If revenue falls, the CIO can continue to operate, but would have reduced support. ## Charity's Financial Health Whilst it is undoubtedly disappointing that the financial position of the charity has reduced year on year, in this very challenging climate the trustees consider the charity’s performance for the year ended 30 June 2023 to be satisfactory. During the reporting period the income was £692,558 (down from £1,073,314 in 2021/22) and total expenditure was £670,452 (down from £1,039,377 in 2021/22). Net movement in funds for the year was £22,106 (from £33,937 in 2021/22). At the balance sheet date the CIO had total funds of £127,506 (from £98,014 in 2021/22). Page 14 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## 3 Statement of Trustee Responsibilities The CIO trustees are responsible for preparing the Trustees Report and the Financial Statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. This requires the trustees to prepare Financial Statements each financial year giving a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources of the CIO for that period. In preparing these Financial Statements the trustees must: - Select the suitable accounting policies and apply them consistently. - Observe the methods and principles in the Charities SORP. - Make judgments and estimates that are reasonable and prudent. - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - Prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the CIO will continue in operation. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the Financial Statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the CIO Trustees on 16 April 2024 and signed on their behalf by: _________________________________ Delia Nadarajah Chair of Trustees Page 15 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## 5 ACKNOWLEDGEMENTS Thank YOU for being such an integral part of the forRefugees community. Foundations & Trusts BLFC Trust Chalk Cliff Trust Dr. Martens Foundation Dumbreck Trust Gibbs Trust Lush Charity Pots Pignatelli Foundation SCSJD Family Trust Souter Charitable Trust The Morel Trust The Step Up Fund Vegetology Foundation Donated or Fundraised Donated a Birthday Fundraised Marathon Runners Monthly Donors One-off Donors Ride London-Essex 100 Salary Sacrificers Our Team & Volunteers: Merel Graeve Katie Hyne Sarah Ritson Rachel Strudwick ## Donors On the Ground Partners Buttery Toast Coupa Software Inklings Things JSS Search Ltd Newstead Wood School Oxford University RAG Renske Totte Photos STAR Edinburgh Uni Thenga Cafe Work for Good Refugee Charity Network Your donations fuel our network of passionate grassroots activists providing urgent relief, meeting the daily survival needs and helping rebuild the lives of some of the world’s most disadvantaged people. C h a r i t y N o 1 1 6 8 4 3 5 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## 4 Financial Statements Analysis of the CIO income and expenditure and movement in funds in the reporting period. ## Statement of Financial Activities for the year ended 30 June 2023 Page 17 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Balance Sheet Setting out the CIO’s assets and liabilities and retained funds for the year ended 30 June 2023. The Financial Statements were approved by the CIO Trustees on 16 April 2024, authorised for issue and signed on their behalf by: _________________________________ Delia Nadarajah Chair of Trustees Page 18 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Cash Flow Statement Summary of the CIO’s cash flows for the year ended 30 June 2023. Page 19 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 DocuSign Envelope ID: 7E6A63BF-7BED-4CA3-B318-6D89531FBD4F ## Notes to the Accounts for the year ended 30 June 2023 Page 20 Join a network of donors and activists supporting refugees visit www.forrefugees.org Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F Charitable Activities activities and services in the furtherance of its objeets, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grant5 that have been approved by the Trustees at the end of the year but not yet paid. These include the costs associated with meeting the constitufjonal and statutory requirements of the Charity, including audit/independent examination fees, costs linked to the strategic management of the Charity, and a share of other administration costs. Grants Payable Governance Costs Taxation The Charity is exempt from tax on its charitable activities. During the year, the Charity obtained VAT registration for the purposes of reclaiming VAT on diEltal marketing. Other Debtors Other debtors are recognlsed at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at Bank and In Hand Cash at bank and in hand comprises cash at bank, 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 Creditors Short-term creditors are measured at the transactlon prlce. Other credltors and provlsions are recognlsed where the CharSty has a present obligatlon resulttng from a past event that will probably result In the transfer of funds to a thlrd party and the amount due to settle the obligatton can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Foreign Currencies Monetary assets and liabilities denominated in currencies other than the functs'onal currency of the Charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the Charity are recorded at the rate of exchange on the date that the transactr'on occurred. All exchange differences are taken into account In arrivinz at net Income/expendlture. Receipt of Donated Goods, Facilities and Services All donated goods. facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 21 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F 2. Statement of Flnanclal Actlvltles- prSor year Unr•str5cted Restrlcted Total Funds Funds Funds IRestatedl IRestatedl [Restatedl Income and endowments from: Donations and legacies Oth•r trading actr'vitr'•s Invostm8nts Oth•r T¢tal 831.488 1,959 20 20,407 853,874 219,440 1,050,928 1,9S9 20 20,407 219,440 1,073,314 Expendltur• on: Raisin8 funds Charitable acts"viti•s Total 20,523 799,413 819,936 304 20,827 219,136 1,018,550 219.440 I,Q39,377 N•t Income b•for• oth•r g•lns/lloss•sl 33,937 33,937 Other 8ains/lloss8sl N•t mov•m•nt In funds 33,937 33,937 R•¢on¢lllatbon of funds.. Total lunds brought forward Total funds c•rrl•d forw*rd 64,077 98.014 64.077 98.014 Th• prior p•riod fi'iufys hav• b••n r•stat•d to corr•ct an immat•rial •rror which had T•sult•d from roundings. 3. In¢om• from Donatlons and L•8•¢1•s Unr•strlcted Funds £ Restrlcted Funds £ Total Funds PrSor Y•ar Funds IRestatedl Donation incom• Grants incom• Total 482.542 67,500 550,042 79,059 51,808 130,867 561.601 119,308 680,909 831,488 219.440 1,050,928 4. Income from Other TradSn8 Actlvltles Unrestrlcted Funds £ R•strlct•d Funds £ Total Funds Prlor Year Funds IRestatedl Sale of Products Total 372 372 372 372 1,959 1.959 Page 22 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F 5. Income from Investments Unrestrl¢ted Funds £ RestrScted Funds £ Total Funds Prlor Year Funds IRestated] Bank interest income Total 174 174 174 174 20 20 6. Other Income Unrestricted Funds £ Réstricted Funds £ Total Funds Prior Year Funds IRestatedJ Commission income Total 11,104 11,104 11,104 11,104 20,407 20,407 7. Expendlture on Ralsln8 Funds Unrestricted Funds £ Restricted Funds £ Total Funds Prior Year Funds IRestated] Advertislng & marketr'ng Bank charges Donation fees Gain or1055 on exchange rate Total 21,976 866 10,751 21.976 1,120 10,751 2.312 1,816 15,742 56 20,827 254 33,592 254 33,846 8. Expenditure on Charilable Activities Unrestrlcted Funds £ Restricted Funds £ Total Funds Prior Year Funds IRestatedl Grants made Direct aid mobile topup and wifi Other charitable expenses Delivery & shippSn8 Governance expenses Total 169,916 185,916 160,334 498 400 117,897 170.414 186,316 278,231 739,961 267,305 1,806 172 9,305 1,018,550 1,645 517,810 1,645 636,606 118,795 Page 23 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F 9. Analysis of Governance Expenses Unrestricted Funds £ Restricted Funds £ Total Funds Prior Year Funds [Re5tatedl Independent examiner's fee Audit fee Total 1.645 1,645 3,305 6,000 9,305 1,645 1,645 1,645 10. Trustee Remuneration and Expenses No Trustees were paid any remuneration or received any benefi'ts. There were no expenses payable to Trustees. 11. Staff Costs No employees recelved emoluments in excess of £60,000. The average monthly number of monthly employees durine the year, and the preceding year, was nil. 12. Debtors Unrestrlcted Funds £ Restrlcted Funds £ Total Funds Prlor Year Funds [Restatedl Donations receivable VAT reclaim Total 7,195 900 1,645 900 1,645 1,645 9,305 13. Creditors: amounts falling due within one year Unrestricted Funds £ Restricted Funds £ Total Funds Prior Year Funds [Restatedl Accruals Other creditors Total 8.630 13441 8,286 8,630 13441 8,286 7.705 526 ,231 Page 24 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F 14. Statement of Funds At l July 2022 £ Incoming Resources At 30 June Resources Expended £ 2023 £ Restricted Funds Restricted income funds.. Balkans - Humanitarian Aid Distributs"ons EL*rope- Advocacv Europe- Phone Credits & Associated France - Humanitarian Aid Distributions France - Mental/Physical Health/Activikn'es France . 5upportr.ng Children Greece - Humanitarian Aid Distributions Greece - Legal/lnformation Support Greece - Mental/Physical Health/Acts"vities Greece - Supportr'ng Solo Males UK- Humanitarian Aid Distributions Total 19,160 4,600 400 21.901 2,000 38.068 500 21.938 12,800 4,500 5.000 130,867 119,1601 4,600 14001 114,6831 12,0001 138,0681 15001 121,9381 112,8001 14,5001 15,0001 1119,0491 7,218 11,818 Unrestricted Funds: General funds Total 98,014 98,014 561,691 561,691 1551,4031 1551,4031 108,302 108,302 Total Funds 98,014 692,558 1670,4521 120,120 15. Analysls of Net Assets between Funds Unre5trlcted Funds £ 108,302 108,302 Restrlcted Funds £ 11,818 11,818 Total Fund5 Net current a55ets Total 120,120 120,120 16. Funding Commitments The Trustees committed funding for beneficiaries prior to the year end which were not settled until after the balance sheet date amountr'ng to £6,410. 17. Reconciliation of Net Debt At l Julv 2022 £ 99,050 99.050 Cash Flows At 30 June 2023 £ 127,506 127.506 Cash and cash equivalents Total 28,456 28,456 Page 25 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F 18. General Volunteers During the year the following volunteers freely gave up their time to assist with the running of the charity: Bookkeeper I I day per monthl - processing all tra nsartions In the accounttng software ensurlng income and outgoings are accurately assigned to the chart of accounts and reconciled on a monthly basis to the bank statements. Page 26 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435 Docusign En¥ÈlopÈ ID". 7E6A63BF-7BED-4CA&831PthD89531FBD4F 5 Independent Examiner's Report IndepelldeDt exAmlnei"$ repoi't to the trustees of Foi'Refu8ees I report oil tlie fUl￿1¢Ial stateni¢ntS gf tlie cliwity for the year elided 30 Jwie 2023. ￿.hi¢ll CO￿p￿se the State￿et￿t of Ful￿1¢Aal Actii'ities. tlie Balallce Sheet. the Cash Flow Statelllent and the i'elated notes. Re$peclli'e i'tspoDsibililles of Ti'usttt$ eiainiDei' The cliaiity's tn￿lee$ are respongible for the preparaiioii of ilie accoiiiits iii accordaIice Thyirl) the Charities Act 2011 ('Ilie Act.). Tlie Cliarity's trnstees coiisidei iliat ￿1 aiidil is not requii'ed for this yeRI' wider section 144 of tlie Act axid tliat ath llidepetideiii exaA)iii)atioAi is iieeded. It is my respoiisibility to exaii)iiie the accounts linder sectioii 145 of ille Cl)arities Act. folloll, the Applicable Direeiioiis 8ii.eii by tlie Cliai'iry Coii)llhissioii iiiider seelioii 145(5)(b) of ilie Aci. aiid slate whetlier particiilar iiiatters lilie coiiie lo my atteiilioii. Basls of Independent ex4mlDer'5 report My eYaiiiii)alioi) was Ca￿led oiii li) a¢¢ord41)¢e willi the geileral Dire¢11￿1$ given by rlle Cliariry Coiiui)issioi). Ai) exaiiiiilatith) iiicliides a rel'ie￿. of ilie accoiiiilin8 records kepi by the charity aiid a ¢oi)Ipxi'isoii of tlie a¢coiMit5 presellied witli ihoye re¢ords. It also u)¢ludes eoiisideiaiioji of aiiy iiiiiisual ileiiis or disclosiires iii ilie accoiuils. aiid seekiii8 explaiiatioiis froii) Ilie liiistees coiiceniii)8 aiiy sii¢li ii)atters. Tl)e pi'ocediires illidertakeii do iioi proi'ide all tlie ei'ideiice iliat M'oiild be i'eqLILred iIi ali alidit id coiiseql￿l1tIY iio opiiiioii IS 8ii.en as to ￿-1]eille1. tlie accoiuits pi.e$￿11 a 'tTue ￿ld fair i-le￿. and the report is llli)iled to tliose lliattei3 set out lll tl)e staleiiieiit below. IndtptlldeDI exAmlntJ"s $tAteJneDt As ilie chai'ity's 8ross iiicoiiie exceeded £250.000 l Ani qualified to iuidertake ilie exaniiiiatioii because l ai)i A I'esistered iiieiiiber of tlie Associatioii of Cl)artered Cei'tified Accoiinlfiiits whicli is one of tl)e lisied bodies. (l) ¢oitsie¢tioii with i))y ex4iiiuiaiioii. no iJJoterial matters have ¢oiiie lo Iiiy aiithitioii wliich 8ii'e iiie caiise lo belieN'e tlial, iii any iiiaterial re$￿cl.. the a¢eowituis re¢ords wei'e not kepl iii a¢Cord￿let with seclioji 130 of tlie Cliarilies Act: oi. the ACCOtu)ts did iiot aecord u'itli ille accrnititin8 records.. or the a¢coiu)ts did iiol coiiiply ￿'it1) il)e applicable reqiiu'eiiieiils coiiceniins tlie fonii ￿)d coiiteiit of tlie accoillits set oiit lll tlie Cliarities (Accoutits ￿ld Report) Re8illaii￿1 2008 oilier tliaii aiiy reqiiii'eiiieiit tliai il)e a¢¢oiiiits gil'e p 'liue and fair. iiew wliicli is iiot a iiiattei. coi)sidered as part of iiidepeiidenl exaiiilliatioii. (2) I liai'e iio coiiceiiis aiid I￿l'C coiiie acj'oss iio oilhei. iiialters iii coillieclioii witli Ilie exaiiillic11ioii lo ,liicli atteiirioii slioiild be dro￿.11 ill Iliis i'eport iii ordei. io ellable a pi'opei. widel'St￿ldll1S of Ilie accoiiiits lo be iEa¢hed. Cha￿-¢e1.￿l Williaiiis FCCA Vei'daiit Accoiultaiits Liiiiited Charlei'ed Certified Account￿lt5 20-22 Wenlock Road. Loiidoii Nl 7GU Date: 16 April 2024 Page 27 Reglsternd wlth Join a network of donors and activists supporting refugees FR FUNDRAISING REGULATOR Reg Charity No 1168435