## **DURHAM CITY OF SANCTUARY**
**REPORT AND FINANCIAL STATEMENTS For the year ended 05 April 2024**
**Charity Number 1168523**
**DURHAM CITY OF SANCTUARY**
**ANNUAL REPORT AND FINANCIAL STATEMENTS** For the year ended 05 April 2024
|**Contents**|**Page**|
|---|---|
|Trustees annual report|1 to 5|
|Independent examiners report|6|
|Statement of Receipts and Payments|7|
|Statement of Assets and Liabilities|8|
|Notes to the financial statements|9 to 15|
Durham City of Sanctuary (Charity Registration 1168523)
## Annual Report 5 April 2024
Durham City of Sanctuary, a member of the national Cities of Sanctuary movement, came into being in response to the decision by Durham County Council to participate in the governmentfunded resettlement scheme to receive and support Syrian refugees in the region. Durham City of Sanctuary has now completed 8 years as a Charitable Incorporated Organisation (CIO). The designation of County Durham as a dispersal site for people categorized by the government as ‘asylum seekers’, the action to provide adequate housing for Afghan refugees in temporary accommodation, the continuing wars in Ukraine and Sudan mean that the voluntary sector has been asked to meet increasing need. Public sector decline following years of diminishing funding continues to affect our regional communities. As ever, the commitment shown by our volunteers, fellow Trustees and partnership organizations, is profoundly appreciated.
The regional networks run by the national City of Sanctuary movement and the work of countywide bodies like the Durham Community Foundation and Durham Community Action continue to be invaluable for the exchange of information and good practice and they have increased their offer of valuable online resources, including safeguarding and other key training modules. Face to face training for Trustees and volunteers, alongside regular updates on key developments in both government policy and the Charity Commission requirements enable small NGOs to be established, survive and flourish.
We hold our AGM, in person, in one of the locations we cover, hosted by locally based refugee Trustees.
The quarterly Trustee meetings continue to be virtual to enable good attendance, given the geographical distances and caring responsibilities of Trustees.
In 2024 we have benefited greatly from the Coordinator and Communications post, having recruited a skilled and experienced refugee who started work in January, funded by the Sir James Knott Fund with a contribution from Durham County Council.
## Current Activities:
The 6 drop-ins continued to flourish, and a further one has moved to monthly meet-ups at the request of the Afghan participants. These continue to be important opportunities for external support (Social prescribing link workers; CAB advisors etc) as well as children’s activities to enable adult socializing and some informal reading, writing and other targeted support. Educational support for young people preparing for GCSEs and A levels, with Durham University student volunteers led by an adult volunteer, has successfully expanded. The Taste of Syria cultural exchange and fundraising events and outings organized by refugee Trustees or other responsible refugee adults continue to be well attended. We support/co-fund Eid celebrations, Christmas parties and other get togethers, although finding suitable venues for the growing numbers continues to be challenging.
1
The Ukrainian drop-in is flourishing but we would like to bring together all of our families (Syrian, Iraqi, Sudanese, Afghan and Ukrainian) for a celebration event in the summer of 2025. These number several hundreds of adults and children, so will require significant planning.
We have also funded one to one tutoring in subjects like Maths and English where the need and appropriate provider are demonstrated; materials for craft/knitting workshops, work experience, internships and sponsoring of fees, transport costs and sundry needs for the pursuit of professional qualifications.
Young people have taken up fitness opportunities we have funded (gym membership; karate clubs; basketball) but continue to express a strong desire for safe youth club spaces and workshops on sex and relationship education. Broader forms of cultural awareness and exchange are also still viewed as gaps, often by older refugees.
Impact of Coordinator Role:
In addition to invaluable administrative work across all activities, the Coordinator and Communications role holder has initiated and/or developed a number of projects:
Youth group – weekly gathering for teenagers, 30+ teenagers attend regularly
Informal educational support – 37+ secondary school students attend weekly (term time) for 1:1 and 2:1 support with school work, all volunteers DBS checked
Cultural Integration programs – Dragon Boat racing with National Trust, 20 participants; Lantern making with RT Projects for “Lanterns of Hope”, 27 participants; Cooking sessions with Jack Drum Arts, 20-25 participants.
Investing in Children partnership projects – Feeding Hub (preparing & serving hot meals), Dog Shelter – creating a stimulating environment, 10 participants
Summer Picnic at Wharton Park with Communities Together Durham, 75 participants
Afternoon Tea fundraiser at Radisson Hotel, 35 participants
DU Fresher’s Fair – promoting volunteering with DCoS, engaged 50+ DU students
Soroptimist International – introducing DCoS, working together on projects to support sanctuary seekers
Local Heritage information sessions – organised sessions to educate sanctuary seekers about local heritage
Amazon, Bowburn – volunteer days, employment opportunities and gifts for children
We continue to arrange and fund DBS checks for volunteers but are grateful to the University for arranging and funding checks for student volunteers.
We have also continued to successfully raise funds for a range of emergency requests, bicycles, PE equipment, school uniform and other essentials for schoolchildren where they cannot be sourced elsewhere. Smart TVs are essential for language consolidation and cultural access, so we continue to fund those for new arrivals. Volunteers continue to support families applying for indefinite right to remain to study for the Citizenship test.
2
Student groups from Durham University continue to be hugely supportive, both with volunteering and fundraising.
We celebrate the resilience, creativity and talent of our diverse groups. The numbers gaining employment and professional qualifications, and exercising leadership in their communities is impressive, as are the efforts made to enable children to sustain their mother tongues, thanks to dedication in offering Arabic classes of two of our refugee Trustees. Other language groups rely on using the mother tongue in the home, so we need to investigate how full literacy can be supported.
Plans for 2025-26
To address the project needs expressed by refugees, we have asked one of our Trustees to carry out a strategic review. The funding landscape is complex and fragmented, but most of the projects that refugees have expressed an interest in are eligible for one or several funding streams. They include youth clubs, arts projects, voices/narratives (through creative writing, video/podcasts) and music projects like the Songs of Sanctuary project (2017-2020), devised and led by Sam Slatcher.
The coordinator has established a link with a larger, successful regional charity and we are now part of a joint funding bid.
We will also carry out our long-awaited Skills and Employment Aspirations Audit. The coordinator will be involved, as will two Trustees and a representative from the SIEF Enterprise Forum.
We will also look to recruit additional refugee trustees, with the goal of having representation from all the cultural groups. Another goal is to successfully return to the co-chair model, with a refugee co-chair, and eventually that all chairing will be carried out by refugees. Wider leadership development opportunities could include a local version of the Sanctuary in Politics programme that sits in the national City of Sanctuary movement. The diaspora communities in the North East are richly energetic and culturally creative, so leadership initiatives co-created here would be both meaningful and innovative.
## Dr S F Frenk
January 2025.
3
The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 5 April 2024.
The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, and 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 October 2019)
## **Financial review**
## **Review of the year**
The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.
During the year the Charity had income of £19,713 (2023: £59,619) of which £13,000 was restricted (2023: £21,362) and expenditure of £32,893 (2023: £25,716) of which £32,148 was restricted (2023: £2,850). There was an operating deficit of £13,180 (2023: surplus of £33,903) of which a deficit of £19,148 was restricted (2023: surplus of £18,512).
At 5 April 2024 the Charity had net assets of £38,011 (2023: £51,191) of which £26,154 was restricted (2023: £45,302).
## **Reserves policy/Going concern**
The Trustees consider the level of reserves, £11,857 (2023: £5,889), prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.
## **Reference and administrative details of the charity, its trustees and advisors**
**Registered charity name** Durham City of sanctuary
**Charity number** 1168523
**Registered office**
St Aidans College Windmill Hill Durham DH1 3LJ
T **rustees and Members of the Board** Dr S F Frenk (Chair) I Wilkinson F Faqir A Al Ali I H Malouhi E H Simpson N Stravropolou T P Devereux
**Independent Examiner**
Doug Maltman FMAAT Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne. NE1 4BX.
4
## **Recruitment and Appointment of the Board**
## **Board Induction and Training**
New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:
- A briefing by the Chair or Chief Executive
- An explanation of roles and responsibilities as a Board Member
- Copies of the main charity documents including the Memorandum and Articles of Association and the Financial Statements
- Copy of the business plan and most recent evaluation report
- Copies of recent board papers including budgets and management accounts
- A copy of the Charity Commission publication "How to be an Effective Trustee"
- A copy of the governance structure.
## **Statement of Trustee Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity SORP requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 charity. 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 Trustees on 20.01.2025 and signed on their behalf by:
Dr S F Frenk Chair
5
## **DURHAM CITY OF SANCTUARY**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 05 April 2024
I report on the financial statements of Durham City of Sanctuary for the year ended 05 April 2024, which are set out on pages 7 to 15.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- h examine the accounts under section 145 of the Charities Act,
- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- h to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- h the accounting records were not kept in accordance with section 130 of the Charities Act; or
- h the accounts did not accord with the accounting records; or
- h the accounts did 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 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.
Doug Maltman FMAAT
Fellow Member of the Association of Accountancy Technicians Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 20.01.2025
6
## **DURHAM CITY OF SANCTUARY**
## **STATEMENT OF RECEIPTS AND PAYMENT**
For the year ended 05 April 2024
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
Receipts from:
Donations and legacies 5 6,713 - 6,713 47,619
Charitable activities
Grants and contracts 6 - 13,000 13,000 12,000
Total receipts 6,713 13,000 19,713 59,619
Payments on:
Charitable activities
Operation of the charity 7 745 32,148 32,893 25,716
Total payments 745 32,148 32,893 25,716
Reconciliation of funds
15% Long term payments - - - ( 5,739 )
Net of receipts/payments 5,968 ( 19,148 ) ( 13,180 ) 33,903
Cash funds brought forward 5,889 45,302 51,191 23,027
Cash carried forward 11,857 26,154 38,011 51,191
Notes
**----- End of picture text -----**
The Receipts and Payments Statement includes all gains and losses recognised in the year. All receipts and payments derive from continuing activities
The notes on pages 9 to 15 form an integral part of these accounts.
7
Charity Number 1168523
## **DURHAM CITY OF SANCTUARY**
## **STATEMENT OF ASSETS AND LIABILITIES**
As at 05 April 2024
|**Cash funds**
Cash at bank and in hand
16
**Assets:**amounts receivable within one
year
15
**Liabilities:**amounts falling due within
one year
17
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|Unrestricted
Funds
£
11,857|Restricted
Funds
£
26,154
11,857
26,154
**38,011**|**Total**
**2024**
**£**
38,011
1,200
**360**|**Total**
**2023**
**£**
51,191
1,513
-
5,889
45,302
**51,191**|
|---|---|---|---|---|
The notes on pages 9 to 15 form an integral part of these accounts.
These financial statements were approved by the Board on: 20.01.2025
and are signed on its behalf by: Dr S F Frenk Chair
8
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of accounting**
## 2.1 **Basis of preparation**
The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees.
The accounts 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.
Durham City of Sanctuary meets the definition of a public benefit entity under FRS 102.
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year end of £11,857 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
## 3 **Receipts**
## 3.1 **Recognition of receipts**
Receipts are recognised when the charity has received the resources, any performance conditions attached to the item(s) of receipt have been met.
## 3.2 **Offsetting**
There has been no offsetting of receipts and payments, unless required or permitted by SORP.
## 3.3 **Grants and donations**
Receipts from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has received the funds, any performance conditions attached to the grants have been met.
## 3.4 **Volunteer help**
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
## 3.5 **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
9
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
## 4 **Expenditure and liabilities**
## 4.1 **Liability recognition**
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## 4.2 **Charitable activities**
Payments on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.
## 4.3 **Governance and support costs**
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 4.4 **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the payment was incurred.
## 4.5 **Liabilities**
The charity has liabilities which are measured at settlement amounts less any trade discounts.
## 4.6 **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
10
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
**----- Start of picture text -----**
Analysis of receipts
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
5 Donations and legacies
-
Donations and gifts 5,200 5,200 47,619
Gift Aid 1,513 - 1,513 -
-
6,713 6,713 47,619
6 Charitable activities
Income from grants
Sir James Knott Trust - 12,000 12,000 12,000
- -
Ballinger 1,000 1,000
-
13,000 13,000 12,000
**----- End of picture text -----**
Receipts were £19,713 (2023: £59,620) of which £6,713 was unrestricted or designated (2023: £38,258) and £13,000 was restricted (2023: £21,362)
11
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
## **Analysis of payments on charitable activities**
|7|**_Charitable activities_**
Direct costs
Support costs
Governance costs
TV and licences
School Uniforms and vouchers
Drop in kids club
Church donation made
London trip - Ukrainians
Keswick trip
Tutor online sessions
Bank charges
Just Giving charges
Printing
Other direct costs
Sundry expenses
Accountancy fee
Transport and travelling expenses
DBS checks
Governance training
Rents - Hire of hall and storage
Insurance
Gym membership
Refreshments
Educational support
Sports Day at Maiden Castle
Coordinator and Communications
Administrator|Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
302
-
-
216
-
-
35
-
-
-
192
-
745|Restricted
Funds
£
3,717
-
954
5,943
-
-
-
3,831
467
939
5,886
-
-
112
-
-
349
-
4,618
3,737
965
-
630
32,148|**Total**
**2024**
**£**
**3,717**
**-**
**954**
**5,943**
**-**
**-**
**-**
**3,831**
**467**
**939**
**5,886**
**302**
**-**
**112**
**216**
**-**
**349**
**35**
**4,618**
**3,737**
**965**
**192**
**630**
**32,893**|Total
2023
£
-
1,465
384
2,753
2,457
1,450
357
-
-
2,850
4,400
302
100
97
198
85
183
35
6,826
316
828
-
630
25,716|
|---|---|---|---|---|---|
Payments on charitable activities were £32,893 (2023: £25,716) of which £745 was unrestricted or designated (2023: £22,866) and £32,148 was restricted (2023: £2,850)
## 8 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts|**2024**
**£**
**360**
**360**|2023
£
-
-|
|---|---|---|
12
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
## 9 **Analysis of staff costs and the cost of key management personnel**
|Salaries and wages|**2024**
**£**
**3,717**
**3,717**|2023
£
-
-|
|---|---|---|
No employee received remuneration above £60,000 (2023: £nil)
The key management personnel of the charity, comprise the trustees and the charity manager . The total employee benefits of the key management personnel of the charity were £0.
## 10 **Staff numbers**
The average monthly head count was 1 staff (2023: 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
|Governance
The parts of the charity in which the employee's work|**2024**
**Number**
**1.0**
**1.0**|2023
Number
0.0
0.0|
|---|---|---|
## 11 **Transactions with trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **Trustees' expenses**
No trustee expenses have been incurred in the year.
## **Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
## 12 **Defined contribution pension scheme**
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 employer's pension costs represent contributions payable by the charity to the fund and amount to £0 (2023: £0). There was £0 outstanding as at 05 April 2024 (2023: £0)
## 13 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
13
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
15 **Assets (receivable within 1 year)**
|16
Cash at bank and in hand
17
**Cash at bank and in hand**
Accruals
Other debtors
Independent examination of accounts
**Liabilities (payable within 1 year)**|**2024**
**£**
**1,200**
**1,200**
**2024**
**£**
**38,011**
**38,011**
**2024**
**£**
**360**
**360**|2023
£
1,513
1,513
2023
£
51,191
51,191
2023
£
-
-|
|---|---|---|
## 18 **Events after the end of the reporting period**
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
## 19 **Analysis of charitable funds**
## **Analysis of movements in unrestricted funds**
|**Unrestricted funds**
General unrestricted fund
Designated funds
Long term expenditure
**_Totals_**|**balances**
**balances**
**brought**
**forward**
£
( 811 )
6,700
5,889|**Incoming**
**resources**
£
5,706
1,007
6,713|**Resources**
**expended**
£
( 745 )
-
( 745 )|**Transfers**
£
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**4,150**
**7,707**
**11,857**|
|---|---|---|---|---|---|
## **Purpose of unrestricted funds**
General unrestricted fund Designated funds
The 'free reserves' of the charity 15% contribution to long term expenditure contingency
14
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2024
## **Analysis of movement in restricted funds**
|**Restricted funds**
Ukrainian refugees
Coordinator and Communications
Administrator
Non-core Costs
Sporting Activities
**_Totals_**|**balances**
**balances**
**brought**
**forward**
£
3,987
18,512
22,803
45,302|**Incoming**
**resources**
£
-
12,000
-
1,000
13,000|**Resources**
**expended**
£
( 3,987 )
( 18,512 )
( 9,182 )
( 467 )
( 32,148 )|**Transfers**
£
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**-**
**12,000**
**13,621**
**533**
**26,154**|
|---|---|---|---|---|---|
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Ukrainian refugees Grant to aid newly arrived Ukrainian families in Co Durham Coordinator and Communications Grant for core costs for Coordinator & Communication Administrator Administrator position Non-core Costs Drop ins and educational support session costs Sporting Activities Grant for exercise & sporting activities, has to be match funded
## 20 **Capital commitments**
As at 05 April 2024, the charity had no capital commitments (2023 -£nil)
15