REGISTERED CHARITY NUMBER: 1168538 ort of the Trustees and Financial Statements for the Year Ended 31 March 2024 for Refu ee Info Bus Refu ee Info Bus Contents of the Financial Statements Year Ended 31 March 2024 Page Report of the Trustees Statement of Financial Activities Balance Sheet Notes to the Financial Statements Refu ee Info Bus Re ort of the Trustees for the Year Ended 31 March 2024 The trustees present their report with the financial slatements of the charity for the year to 31st March 2024. The financial statements have been prepared in accordance with the accounting policies set out therein and comply with the charity's governing document, applicable laws and Accounting and Reporting by Charities.. Statement of Recommended Practice {SORP}, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard of the UK and Ireland {FRS102). The charity is constituled as a Charitable I ncorporated Organisation (CIO). Structure, Governance and Management Governing document This charity is controlled by its governing document, a Conslitution of a Charitable Incorporated Organisation ICIOI dated 1st August 2016. Recruitment and appointment of new trustees New trustees are appointed for terms of three years at any formal meeting of trustees. There is a limit of three consecutive terms to ensure diversity, challenge and new thinking. New trustees are provided with the latest annual report, organisational annual plans, recent accounts and current budget. The Chair, as well as the team on the ground, provide a substantive induction regarding governance, compliance and operations of the organisation. New trustees have access to the external accountant and to the team on the ground. Trustees Madeleine Skipsey- Chair Caitlin Price Joey Williams Matthew Mahmoudi Address PO Box 28652, Edinburgh, EH4 9EX Governance The governance of the Charity is provided by the board of trustees. Donors We would like to express our gratitude to the ongoing support of our donors. As the charity makes decisions about its future its funds will be ulilised in accordance with any restrictions applied by the donor. Objectives and Activities The mission of Refugee Info Bus is as follows.. 1) To promote human rights las set out in the Universal Declaration of Human Rights and subsequent U nited Nations conventions and declarations) by all or any of the following means. Raising awareness of human rights issues Promoting public support for human rights Promoting respect for human rights among individuals and corporations. In furtherance of that object but not othe￿ISe, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carries out its objects. 2) To relieve the needs of people who are displaced as a result of war, natural disaster, trouble or catastrophe, by the provision of facilities and equipment for communication and access to information. Public benefit Refugee Info Bus is a public benefit entity. The board of trustees have complied with Section 17 of the Charities Act 2011 to have given due regard to the Charity Commission's guidance on public benefit and believes that Refugee Info Bus fulfils the principles laid out. Achievements and Performance The services of Refugee Info Bus have been carried out by the Channel Information Project (CHIP), a project under the management of L'Auberge des Migrants, on the ground in Northern France during the year following the successful trial period in 2023 where project delivery was continued by the ground team under the new management. Refugee Info Bus continues to support the important and successful work of CHIP. Future Plans Refugee Info Bus continues to be committed to working wherever there are refugees who need our services. The board is excited by the opportunity to continue Serving this community in a new way and is undergoing a review of how Refugee Info Bus can be best placed to do this and what resources it requires to deliver this. Financlal Review Income for the year to 31 March 2024 was £17,321 12023.. £52,036}. Due to the lack of operations expenditure was £1,99712023.. £55,980), made up of ongoing running costs. Reseries Policy At the year end we have total funds of £44,667 (2023.. £29,343). Our unrestricted free reserves are £33,831 {2023'. £18,374} Our reserves policy is to hold three months of operational costs, we have therefore met our reserves policy. We do not have an investment policy. All funds are received and kept in the bank account until they are spent. Trustees, Responsibilities in relation to the Financial Statements The trustees are responsible for preparing the Trustees, Report and the financi81 statements in accordance with applicable law and United Kingdom Accounting Standards (United kingdom Generally Accepted Accounting Practice). Charity law requires trstees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of its income and expenditure for that period. In preparing these financial statements the trustees are required to= Select suitable accounting policies and apply them consistently; Observe the methods and principles of the Charities Statement of Recommended Practice ISORP)., Make judgements and estimates that are reasonable and prudent; Stale whether applicable standards, including FRS102, have been followed, subject to any material departures disclosed and explained in the financial statements., Stale whether a Statement of Recommended Practice ISORP) applies and has been followed., Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its operations. Going concern After making appropriate enquiries, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the f inancial statements. Principal Risks The trustees maintain a complete risk register that is updated regularly. We see the principal risks at present as income reduction due to donor fatigue and the shifting of focus away from the ref ugee crises to the war in Ukraine and cost of living crisis in Europe. Also volu nteer safety and safeguarding service users as we continue to work in a very complex environment. Independent Examination The charity has not met the income threshold to require an independent examination for the financial year to 31 March 2024. Approved by order of the board of trustees on behalf by. and signed on its Caitlin Price Statement of Financial Activities 31.3.24 Total lunds 31.&23 Total lunds Unrestrlcled funds Restrlcted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 17.321 17,321 52,036 EXPEN DITURE ON ijaritable activiiies to provlde will and technologyto refugees Other 1,997 55,878 102 Total 1,997 55,980 NET INCOMEIIEXPENDITUREI 15,324 15.324 RECONCILIATION OF FUNDS Total funds bioughtforward 18,907 10,436 29.343 33.287 TOTAL FUNDS CARRIED FORWARD 34,231 10,436 44,667 29,343 Balance Sheet 31.3.24 31.3.23 Unrestrlcted funds Reslrlcted funds Total f unds Total funds Noles FIXED ASSETS Tangibleassets 400 400 533 CURRENT ASSETS Cash at bank 33.831 10,436 44,267 10,436 CREDITORS Amounts lalllngduewlthin oneyear 974 NET CURRENT ASSETS 33,831 10,436 44,267 10.436 TOTAL ASSETS LESS CURRENT LIABILITIES 34,231 10,436 44,667 10,436 NET ASSETS 34,231 10,436 44,667 10.436 FUNDS Un restricted funds Restri cted funds 34,231 34,231 10,436 18,907 10,436 10,436 TOTAL FUNDS 34,231 10,436 44,667 The notes, from page 8, form part of these financial statements. The financial statements were approved by the board of trustees and authorised for issue on .J3 :_ 1-.2.)." and were signed on its behalf by.. C Price - Trustee Notes to the Financial Statements 1. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefil entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) '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 1021 (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Going Concern After making appropriate enquiries, the trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Income All income is recognised in the Statement of Financial Activities once the charity has enlitlement lo the funds, it is probable that the income will be received and the amount can be measured reliably. Expènditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated useful life. Motor vehicles- 25 % on reducing balance. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charily. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial ststements. 2. NET INCOMEI(EXPENDITURE) Net incomellexpenditurel is stated after: Independent Examination Depreciation 31.3.24 31.3.23 133 178 3. TRUSTEES REMUNERATION There were no trustees, remuneration or other benefits, including expenses, paid in the year ended 31 March 2024. 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 31.3.23 Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 47,036 5,000 52,036 EXPENDITURE ON Charitable activities to provide wif i and technology to refugees Other 50,878 102 5,000 55,878 102 Total 50,908 5,000 55,980 NET INCOMEIIEXPENDITURE) -3,944 -3,944 RECONCILIATION OF FUNDS Total funds brought forward 22,851 10,436 33,287 TOTAL FUNDS CARRIED FORWARD 18.907 10,436 29,343 5. TANGIBLE FIXED ASSETS Motorvehicle Cost At IApril 2023 3,995 Depreclatlon AtIApri12023 Charge for year 3,462 133 At 31 Ma rch 2024 3,595 Net Bookvalue At31 March 2024 400 At 31 March 2023 533 6. CREDITORS 31.3.24 31.3.23 Accrued expenses 974 974 7. MOVEMENTS IN FUNDS Net movement in funds At 1.4.23 At 31.3.24 Unrestrlcted funds General fund 18,907 15,324 34,231 Restrlcted funds Greece Project UK Legal Information and Facebook Messaging Service 9,640 796 10,436 29.343 9,640 796 10,436 44,667 Tota( Funds 15,324 10 Netmovement in funds. included in the above are as follows: Movement in Income Expenditure funds Unrestricted funds General funds 17,321 1,997 15.324 Total Funds 17,321 1,997 15,324 Comparatlves for movement in funds Net movement in funds At 1.4.22 At 31.3.23 Unrestrlcted funds General fund 22,581 18,9)7 Restrlcted tunds Greece Project UK Legal Information and Facebook Messaging Service 9,640 796 9,640 796 10,£L36 29,343 10,436 Total Funds 3,944 Net movement in funds, included in the above are as follows: Movement in funds Income Expenditure Unrestrlcted funds General funds 47,036 50,980 Restrlcted funds Mobile (Xarging Service 5,000 5,000 Total Funds 52,036 55,980 General Funds To facilitate ongoing costs of our project In Nothern France. Includlng voluntser costs, prlnting, vehlcle costs and wifi. Gieeco Project To facilitate costs ot our project In Greece. UK Legal Information a nd Facebook Messaging Servcie Translation costs, volunteer costs, equlpment and travel. 8. RELATED PARTIES There were no related party transactions for the year ended 31 March 2024.