## **DURHAM CITY OF SANCTUARY**
**REPORT AND FINANCIAL STATEMENTS For the year ended 5 April 2025**
**Charity Number 1168523**
**ANNUAL REPORT AND FINANCIAL STATEMENTS**
For the year ended 5 April 2025
## **DURHAM CITY OF SANCTUARY**
|**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 16|
Durham City of Sanctuary (Charity Registration 1168523)
## Annual Report December 2025
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 10 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’, relocation policies to provide adequate housing for Afghan refugees in temporary accommodation, the continuing wars in Ukraine and Sudan mean that the voluntary sector has again been asked to meet increasing need. Public sector pressure on services 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 valued beyond words.
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 2025 we have continued to find the Coordinator and Communications post an excellent investment, but our highly skilled refugee stepped down from the role in September 2025, with several months’ notice, to take up a fully funded Masters course. After a lengthy recruitment process, we now have a new Coordinator, also a refugee but from a different cultural background, working 30 hours a week.
We have also recruited one of our refugee Trustees to carry out a one-year, part-time, paid project, to explore the needs and aspirations of our refugee groups across County Durham, with due attention to how these may differ by age, gender, and background. This began in late November and is already bearing fruit, gathering both requests that can be met quickly and longer-term project ideas.
## Current Activities:
The drop-ins now meet needs across a wide geographical area and continue to respond to local and specific circumstances. Social opportunities and signposting to advice sit alongside children’s activities, informal reading, writing, and other targeted support. Educational support for young people preparing for GCSEs and A levels, with Durham University student volunteers
1
led by an adult volunteer, continues to be popular. The Taste of Syria cultural exchange and fundraising events and outings organized by refugee Trustees or other responsible refugee adults are well attended and in one location provide a source of income for four refugees whose food licensing was funded by DCoS. We support/co-fund Eid celebrations, Christmas parties and other get togethers, although finding suitable venues for the growing numbers continues to be challenging. Nonetheless, our outgoing coordinator organized a hugely successful summer gathering, with participants from all refugee backgrounds, volunteers from drop-ins and projects and other supporters, to celebrate a decade of DCoS.
We have also funded specific educational support, such as transport, registration fees and contributions to costs to enable professional qualifications/certification and employability opportunities, through careful due process and sometimes with one-off fundraisers.
Young people continue to enjoy fitness opportunities we have funded (gym membership; karate clubs; basketball) but the desire for safe youth club spaces and workshops on sex and relationship education has increased. We hope that the recent government announcement of investment in these kinds of community facilities will enable us to collaborate in finally achieving access in 2026. Enhancing cultural awareness and exchange are also still viewed as gaps, often by older refugees and new arrivals, despite the dedicated work of DCC staff. NEMP and other bodies produce very useful pamphlets across a range of areas, but face to face sessions would be the preferred model.
Impact of Coordinator Role:
In addition to invaluable administrative work and drop-in support, the Coordinator and Communications role holder initiated and/or developed further activities and networking in 2025:
DU Fresher’s Fair – promoting volunteering with DCoS, engages students as volunteers. The new coordinator is working to encourage student participation in drop-ins held in more remote parts of the county.
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 these checks for student volunteers.
We have also continued to successfully raise funds for a range of emergency requests, which include perennials such as 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.
There is concern amongst both more settled refugees and recent arrivals about proposed legal changes to the timescales and pathways to apply for Indefinite Right to Remain and to Citizenship.
Student groups from Durham University continue to be hugely supportive, both with volunteering and fundraising. We received a donation of £30,000 from a Student-run Fashion Show, which has been earmarked for a wide range of activities and projects.
2
We celebrate the resilience, creativity and talent of our diverse groups. Once again, we have witnessed this year people gaining employment and professional qualifications, against difficult odds, exercising leadership and providing emotional support in their communities, raising multilingual children, with rich cultural awareness and practice. All this against a backdrop of hostile activity by a vocal and visible minority but also damaging rhetoric from some politicians. This has impacted on everyday lives, making many refugees feel less safe and meaning that some leave their homes less often, generating social isolation.
## Plans for 2026
As set out in last year’s report, we now have one of our Trustees carrying out a strategic review of what we provide and what refugees would like us to enable, wherever possible. The funding landscape has deteriorated for the third sector, but most projects that have already been suggested by refugees are eligible for existing or new 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.
We have postponed the Skills and Employment Aspirations Audit, due to the turnover in the coordinator role. However, we still hope to initiate it in 2026, once the coordinator has been fully inducted, with 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 with whom we work. Another goal is to successfully return to the cochair model, with a refugee co-chair. Wider leadership development opportunities could include a local version of the Sanctuary in Politics programme. The diaspora communities in the North East have valuable life experience, a humane approach, value ethical integrity and active community development, so co-creating pathways to leadership is an exciting aspiration.
## Dr S F Frenk
December 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 2025.
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)
## **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 £27,641 (2024: £19,713) of which £14,712 was restricted (2024: £13,000) and expenditure of £36,095 (2024: £32,893) of which £12,427 was restricted (2024: £32,148). There was an operating deficit of £8,454 (2024: deficit of £13,180) of which a surplus of £2,285 was restricted (2024: deficit of £19,148).
At 5 April 2025 the Charity had net assets of £29,557 (2024: £38,011) of which £28,439 was restricted (2024: £26,154).
## **Reserves policy/Going concern**
The Trustees consider the level of reserves, £1,118 (2024: £11,857), 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 J Radziunas
## **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 12/01/26 and signed on their behalf by:
SaEM Dr S F Frenk Chair
5
## **DURHAM CITY OF SANCTUARY**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
## For the year ended 5 April 2025
I report on the financial statements of Durham City of Sanctuary for the year ended 5 April 2025, which are set out on pages 7 to 16.
## **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 D G Maltman Fellow Member of the Association of Accountancy Technicians Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 15.01.2026
6
## **DURHAM CITY OF SANCTUARY**
## **STATEMENT OF RECEIPTS AND PAYMENT**
For the year ended 5 April 2025
|s
ote
N
**Receipts from:**
Donations and legacies
5
Charitable activities
Grants and contracts
6
Other trading activities
7
**_Total receipts_**
**Payments on:**
Charitable activities
Operation of the charity
**_Total payments_**
8
**Reconciliation of funds**
Net of receipts/payments
Cash funds brought forward
**_Cash carried forward_**||Unrestricted
Funds
£
11,900
-
1,029
12,929
23,668
23,668
( 10,739 )
11,857
1,118|Restricted
Funds
£
2,212
12,500
-
14,712
12,427
12,427
2,285
26,154
28,439|**Total**
**2025**
**£**
**14,112**
**12,500**
**1,029**
**27,641**
**36,095**
**36,095**
**( 8,454 )**
**38,011**
**29,557**|Total
2024
£|
|---|---|---|---|---|---|
||||||6,713
13,000
-|
||||||19,713|
||||||32,893|
||||||32,893|
||||||( 13,180 )
51,191|
||||||38,011|
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 16 form an integral part of these accounts.
7
Charity Number 1168523
## **DURHAM CITY OF SANCTUARY**
## **STATEMENT OF ASSETS AND LIABILITIES**
As at 5 April 2025
||s|Unrestricted|Restricted|**Total**|**Total**|
|---|---|---|---|---|---|
||ote|Funds|Funds|**2025**|**2024**|
||N|£|£|**£**|**£**|
|**Cash funds**||||||
|Cash at bank and in hand|16|1,118|28,439|29,557|38,011|
|**Assets:**amounts receivable within one|15|||3,762|1,200|
|year||||||
|**Liabilities:**amounts falling due within||||||
|one year|17|||**522**|360|
|**Funds of the charity**||||||
|Unrestricted income funds||||1,118|11,857|
|Restricted income funds||||28,439|26,154|
|**_Total funds_**||||**29,557**|**38,011**|
The notes on pages 9 to 16 form an integral part of these accounts.
These financial statements were approved by the Board on: 12/01/26 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 5 April 2025
## 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 £1,118 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 5 April 2025
## 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**
|**DURHAM CITY OF SANCTUARY**
**NOTES TO THE FINANCIAL STATEMENTS**||||||
|---|---|---|---|---|---|
|For the year ended 5 April 2025||||||
|
**Analysis of receipts**
5 **Donations and legacies**
Donations and gifts
Gift Aid
6 **Charitable activities**
Income from grants
Sir James Knott Trust
Ballinger
Durham County Council
Broom Hill
Durham University
7 **Other trading activities**
Membership||Unrestricted
Funds
£
11,900
-
11,900
-
-
-
-
-
-
1,029
1,029|Restricted
Funds
£
2,212
-
2,212
-
-
10,000
2,000
500
12,500
-
-|**Total**
**2025**
**£**
**14,112**
**-**
**14,112**
**-**
**-**
**10,000**
**2,000**
**500**
**12,500**
**1,029**
**1,029**|Total
2024
£|
||||||5,200
1,513|
||||||6,713|
||||||12,000
1,000
-
-
-|
||||||13,000|
||||||-|
||||||-|
Receipts were £27,641 (2024: £19,713) of which £12,929 was unrestricted or designated (2024: £6,713) and £14,712 was restricted (2024: £13,000)
11
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## For the year ended 5 April 2025
|**Analysis of payments on charitable activities**
8 **_Charitable activities_**
Direct costs
Coordinator and Communications
Administrator
Consultancy
Drop in kids club
Gym membership
Educational support
Sports Day at Maiden Castle
Other direct costs
Support costs
Rents - Hire of hall and storage
Insurance
Bank charges
Just Giving charges
Sundry expenses
Accountancy fee
Transport and travelling expenses
TV and licences
Refreshments
DBS checks
Payroll fees
Governance costs
Governance training||Unrestricted
Funds
£
11,025
700
2,527
776
1,224
-
790
2,195
362
96
216
1,389
540
517
804
-
160
347
-
23,668||Restricted
Funds
£
10,000
-
392
-
655
-
15
-
-
-
-
200
-
100
1,065
-
-
-
-
12,427|**Total**
**2025**
**£**
**21,025**
**700**
**2,919**
**776**
**1,879**
**-**
**805**
**2,195**
**362**
**96**
**216**
**1,589**
**540**
**617**
**1,869**
**-**
**160**
**347**
**-**
**36,095**|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|
Payments on charitable activities were £36,095 (2024: £32,893) of which £23,668 was unrestricted or designated (2024: £745) and £12,427 was restricted (2024: £32,148)
## 9 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts|**2025**
**£**
**420**
**420**|2024
£|
|---|---|---|
|||360|
|||360|
12
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 5 April 2025
## 10 **Analysis of staff costs and the cost of key management personnel**
|**nalysis of staff costs and the cost of key management personnel**|||
|---|---|---|
|Salaries and wages|**2025**
**£**
**21,025**
**21,025**|2024
£|
|||3,717|
|||3,717|
No employee received remuneration above £60,000 (2024: £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.
## 11 **Staff numbers**
The average monthly head count was 1 staff (2024: 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
|The parts of the charity in which the employee's work
Governance|**2025**
**Number**
**1.0**
**1.0**|2024
Number|
|---|---|---|
|||1.0|
|||1.0|
## 12 **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**
The following detail the expenses incurred by the trustees.
|Travel|**2025**
**£**
**102**
**102 **|2024
£|
|---|---|---|
|||-|
|||-|
## **Transaction(s) with related parties**
The Chair and a trustee made the folowing unrestricted donations to the charity during 2024-25:
|Name of the trustee or related
party
Relationship
to charity
Description
of the
transaction
T P Devereux
Trustee
Donation
Dr S F Frenk
Chair
Donation|**Amount**
**£**
565
1,600|**Balance at**
**period end**
**£**
**565**
**1,600**|**Amounts**
**written off**
**£**|
|---|---|---|---|
||||-
-|
13
**NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 5 April 2025
## **DURHAM CITY OF SANCTUARY**
## 13 **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 £1,363 (2024: £0). There was £0 outstanding as at 05 April 2025 (2024: £0)
## 14 **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.
## 15 **Assets (receivable within 1 year)**
|15**Assets (receivable within 1 year)**|||
|---|---|---|
|Other debtors|**2025**
**£**
**3,762**
**3,762**|2024
£
1,200
1,200|
|16**Cash at bank and in hand**
Cash at bank and in hand
17**Liabilities (payable within 1 year)**
Trustee expenses
Accruals|**2025**
**£**
**29,557**
**29,557**
**2025**
**£**
**102**|2024
£|
|||38,011|
|||38,011|
|||2024
£|
|||-|
|Independent examination of accounts|**420**
**522**|360
360|
## 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.
14
For the year ended 5 April 2025
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## 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**
£
4,150
7,707
11,857|**Incoming**
**resources**
£
11,773
1,156
12,929|**Resources**
**expended**
£
( 23,668 )
-
(23,668)|**Transfers**
£
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**( 7,745 )**
**8,863**|
||||||**1,118**|
## **Purpose of unrestricted funds**
General unrestricted fund The 'free reserves' of the charity Designated funds 15% contribution to long term expenditure contingency
## **Analysis of movement in restricted funds**
|**Restricted funds**
Coordinator and Communications
Administrator
Non-core Costs
Sporting Activities
Calendar donations
Broom Hill
Durham University
Theatre donations
Exam fees donations
TV donations
**_Totals_**|**balances**
**balances**
**brought**
**forward**
£
12,000
13,621
533
-
-
-
-
-
-
26,154|**Incoming**
**resources**
£
10,000
-
-
292
2,000
500
200
655
1,065
14,712|**Resources**
**expended**
£
( 10,000 )
-
-
( 292 )
( 100 )
( 115 )
( 200 )
( 655 )
( 1,065 )
(12,427)|**Transfers**
£
-
-
-
-
-
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**12,000**
**13,621**
**533**
**-**
**1,900**
**385**
**-**
**-**
**-**|
||||||**28,439**|
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Coordinator and Communications Administrator
Grant for core costs for Coordinator & Communication Administrator position
Non-core Costs Sporting Activities Calendar donations Broom Hill Durham University
Drop ins and educational support session costs Grant for exercise & sporting activities, has to be match funded Calendars created by refugee families
Grant to promote community & refugee activities in Crook, Co Durham Donation to assist with refugee travel expenses
15
## **DURHAM CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 5 April 2025
## **Purpose of restricted funds (continued)**
Theatre donations Exam fees donations TV donations
Refugee childrens first trip to a theatre performance, tickets + transport IELTS exam fee assistance, required before starting teaching degree Donations to help provide SmartTVs for newly arrived refugee families
## 20 **Capital commitments**
As at 5 April 2025, the charity had no capital commitments (2024 -£nil)
16