CITY OF SANCTUARY SHEFFIELD REGISTERED CHARITY NUMBER 1172694 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 TINGLE ASHMORE LTD CHARTERED ACCOUNTANTS SHEFFIELD
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 INDEX Page Legal and administrative information Trustees, annual report Independent examiner's report statement of financial activities and income and expenditure account 10 Balance sheet Notes to the financial statements 12-19
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 LEGAL AND ADMINISTRATIVE INFORMATION Name and principal address City of Sanctuary Sheffield 37-39 Chapel Walk, Sheffield. S12PD Charity number 1172694 Trustees Firas Jabir John Tomlinson Thomas Davies Andrea Antoniou Hasnain Khan Sallyann Turner Sophie Parker Kevin Kennedy Ryan - appointed 15th May 2024 Hannah Dougherly- appointed 18th Nov 2024 Ania Wilczynska - appointed 18th Nov 2024 Helen Jackson - appointed 18th Nov 2024 Key members of staff Thomas Martin - Director Bankers The Unity Trust Bank PIC Four Brindley Place, Birmingham, B12HB Accountants and independent examiners Tingle Ashmore Lld Chartered Accountants Enterprise House, Broadfield Court, Sheffield, S8 OXF Page 1
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 TRUSTEES, ANNUAL REPORT The trustees of the charity present their annual report and the unaudiled financial statements for the year 31st March 2025. Structure, Governance and Management City of Sanctuary Sheffield Is a Charitable Incorporated Organisation, registered charity number 1172694 which was registered with the Charity Commission on 24 April 2017. Previously the organisation was an unincorporated association governed by a constitulion adopted on 24 August 2011 and registered as a Gharity In March 2012. On 30 April 2017 the assets and liabilities were transferred to the Charitable Incorporated Organisation of the same name, by the same trustee group. The governing document was amended on 19 June 2019. The officers and other trustees, who manage the affair of the organisation, are appointed at ordinary meetings of the trustees, which are held al least 6 times a year. Trustees are subject to reappointment every three years. Key changes within the organisation This year we moved out of our offices, completely renovated our premises, and moved back into the space. The renovation was a unique process that involved direct feedback from the community and was part ol our ongoing iterative development of the space. We laid the groundwork for building up our staff team and we responded to events in the communily such as the Far-Righl Riots with strength and solidarity. Objectives and activities Our Vision, and therefore our charitable objective, is for Sheffield to be a place of safety and welcome for people seeking sanctuary. This year we have been able to deliver excellent services alongside people seeking sanctuary while also continuing to bring about systemic change for this communily. 1. The Sanctuary- Redevelopment This year we completed a unique, thoughtful redesign of The Sanctuary. We used deep community research to build a space of belonging that speaks to the needs of the community and fills them with joy and power. This work was conducted throughout the whole year with the key building work taking place between July and December. 2. The Sanctuary The Sanctuary remains a beacon of hope thal challenges the environmenl people seeking sanctuary are forced to exist. During the first quarter and last quarter of the year we were open as usual- providing a place for community to grow and people to thrive. 3. The Drop-in The weekly Drop-in at Victoria Hall brings together organisations supporting people seeking sanctuary into one welcoming and accessible space. The Drop-in is facilitated by City of Sanctuary Sheffield staff and volunteers, who ensure visitors are greeted, listened to and signposted to the right organisation for their needs. Page 2
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES, ANNUAL REPORT 4. System Change and Advocacy This year we continued our work on systemic change to the asylum system. This work looks to influence local, regional and national policy, to improve the environment for people seeking sanctuary. As administrations prioritize hostility and division, our advocacy and system change team fight for long-term system change. 5. Sheffield Project for Refugee Integration and Growth (SPRING) The Sheffield Project for Refugee Integration and Growth (SPRING) is a collaboration of six organisations helping refugees settle into the local community. It has been running since January 2018 and has worked with over 1000 new refugees in that time. 6. Volunteering Volunteering is a core part of what we do. It facilitates a huge amount of work and is. in ilself, hugely impaclful. City of Sanctuary Sheffield couldn't exist without our large, inclusive team of highly competent and compassionate volunteers who are dedicated to our ambition to make Sheffield a cily of safety and welcome for people seeking sanctuary. 7. Response to Trigger Events- Citywide Advocacy Each year we both facilitate city-wide advocacy and use our network to respond to events that impact the community of people seeking sanctuary as they arise. 8. The Psychology Team The Psychology team is a small team of qualified Clinical Psychologists and a Psychotherapist who work voluntarily within City of Sanctuary Sheffield. 9. The Expert by Experience Team The Expert by Experience {EbE) Team is made up of 6 to 10 members who meet monthly. They are embedded in Cily of Sanctuary Sheffield, inform our work, and co-lead us in developing strategies, services and policies. Publlc benefit statement The Trustees of City of Sanctuary Sheffield (COSS) take their responsibilities seriously and are confident that the organisation's activities meet the public guidance of the Charity Commission. Achievements and Performance Below is a summary of the main achievements of each area of City of Sanctuary Sheffield 1. The Sanctuary Redevelopment Over the past year, The Sanctuary has undergone the most recent iteration of its community led development and has evolved into a vibrant, beautiful space which can better hold Sheffield's community of people seeking sanctuary. This iteration started with deep research. rooted in the everyday experiences of people using the space and a process of deep consultation with sanctuary seekers, volunteers, staff and partner organisations. This feedback was then actioned by social architects to ensure that we've created a space that truly reflects and responds to the needs of the people who share it. Page 3
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 TRUSTEES, ANNUAL REPORT Following a six-month closure for building works, The Sanctuary reopened in early 2025. Key improvements include.. A more welcoming and accessible layout Kitchen renovalion which better facilitates our weekly community meals and increases our capacity for other community groups to use this resource. Improved bathroom and prayer facilities Colourful and robust tiles, paint and furnishings that reflect the vibrancy and diversity of our community Improving the working environment upstairs for the community of organisations working alongside those seeking sanctuary and making our meeting rooms more confidential, comforting and safe for people seeking sanctuary Now, as we enter the process of 'enacting' or living in the space, we are embedding new practlces Ihal reflect what we have learned and that resist falling patterns identified as unhelpful or damaging before the redesign. This ongoing work ensures we are more resilient in the face of ongoing change and the fluctuating outside world. 2. The Sanctuary In December 2024, after six months of community redesign, The Sanctuary reopened its doors with a shared community meal cooked by Open Kitchen Social Club on Christmas Eve. Since then, it has once again become a vital space of activity, support, and care- now welcoming over 100 people seeking sanctuary on our busiest days. During Ihose days at The Sanctuary we deliver ESOI classes, Job Clubs, Sewing Groups. Advice Access while also providing a space for the community to build and strengthen. Over 60°/o of our volunteers have lived experience of seeking sanctuary. This peer-to-peer support makes The Sanctuary more trusted and welcoming for others navigating the asylum system and helps create a shared sense of place. This yearfs journey shows that spaces of sanctuary- when nurtured through Gare and co-creation are not just possible, they are essential. This beautiful space is part of the foundations for a more just and welcoming world. 3. The Multi Agency Drop-in Over the past year, 1,790 people have accessed support al the Drop-ln, making a total of 4,795 visits. Each week. between 90 and 130 people come through the doors, many navigaling the complex, intersecting challenges of the asylum syslem, from legal processes and housing lo healthcare and destitution. This year, the Drop-ln has brought together 19 partner organisalions, including the Red Cross, Citizens Advice Sheffield, and Abtisam Mohamed MP'S office, to offer a comprehensive range of joined up, expert support in one place. We've responded to changes in government policy, such as the introduction of the E-visa system and also partnered with Sexual Health Sheffield lo provide STI screening. We have improved our free clothes bank and the process by which we issue food vouchers. We've also expanded our interpreting team to a team of 20 volunleer interpreters who support the Drop-ln, collectively speaking 8 different community languages. Page 4
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES, ANNUAL REPORT 4. System Change and Advocacy This year we have conllnued to work in iwo areas- advocacy and brlnging about syslemic change.. Advocacy We continued to visit the hotels where people seeking asylum are being housed. listening, supporting, and taking action. Holding over 260 individual meetings with people seeking asylum in the hotels, we've supported people living through unsafe condilions and complex issues escalating urgent cases to the Home Office, Sheffield City Council. and MEARS (the accommodation provider). We have also challenged systemic failures at the highest levels, leading on regional and national collaboration across Ihe sector. This year, we submitted a report to the Home Affairs Commiltee about Ihe state of asylum accommodation in Sheffield. The report stands as a testament to the experiences of the community and has since been published by the Committee. Campaigning Our campaigning is directly informed by our advocacy work and is currently focused on three key areas.. Lift the Ban- Give People Seeking Asylum Ihe Right to Work Free Bus Travel for People Seeking Asylum Legal Advice and Representation 5. Sheffield Project for Refugee Integration and Growth (SPRING) This year through SPRING we have: Supported 728 newly granted refugees to begin their journey with SPRING Provided longer term integration support to 316 existing clients Delivered 2,989 one on one support meetings Made 2,398 referrals lo other organisations and services This was done in a trauma-informed, person-centred way which is grounded in dignity and care. Our peer- led approach builds trust and ensures support is empathetic, culturally responsive and delivered in many languages. Beyond direct support. SPRING has challenged systemic barriers newly granled refugees face. Through casework and storytelling. we continued to raise awareness of the injustices within the asylum and housing systems, while also advocating for long-term, cilywide solutions. This year we saw a significant policy shift with the Home Office doubling the 'move on, period for newly granted refugees from 28 to 56 days. 6. Volunteerlng Volunteers remain central to all of the work we do at City of Sanctuary Sheffield. this year we had over 100 active volunteers, working across nine core teams, over 60 % of whom have lived experience of seeking sanctuary. Since returning lo The Sanctuary, we have prioritised volunteer support and development. Key developments include.. Restarting regular volunteer wellbeing sessions Launching a monthly volunteer brunch. generously supported by a local Sheffield restaurant Offering tailored one-to-one check-ins lo hear feedback, discuss wellbeing, and support personal goals and progress Building a program of training opportunities, both internal and external Page 5
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES, ANNUAL REPORT 7. Response to Trigger Events - Citywide Advocacy This year, two major trigger events shook our community.. the sharp rise in detentions and threats of forced removals to Rwanda in March 2024, and the far-right riots largeting asylum accommodation and people of colour in August. In both momenls, City of Sanctuary Sheffield stepped into our role as a trusted and experienced convener, organiser, and advocate. We acted quickly, holding space for shared pain and anger, amplifying the voices of those most affected, and mobilising people across the city toward collective action. 8. The Psychology Team The Psychology team have continued to support staff and volunteer wellbeing through.. staff wellbeing sessions and away days, designed to strengthen team resilience. The introduction of refleclive practice, creating space for open dialogue, shared learning, and emotional processing Ongoing regular volunteer support sessions As well as working within City of Sanctuary Sheffield, the Psychology team have delivered training on trauma- informed working and boundaries to partner organisations such as SAVTE and IMIX. 9. The Expert by Experience Team Our EbE team is made up of between 6 and 8 people who have lived experience of seeking sanctuary and migration. Embedded within City of Sanctuary Sheffield, they co-lead in developing our strategies, services, and policies. This year EbE team members have.. Produced a report on the far-right riots of Summer 2024, sharing powerful lived experience insights on safety, belonging, and the response of sancluary-supporting organisations. Shaped City of Sanctuary Sheffield's service delivery and policy through regular input 2nd review. Participated in all recruitment processes, offering valuable feedback and insights. Actively engaged as mambers of the Hallam University of Sanctuary Steering Group including collaborating with Sheffield Hallam Staff Race Equity Network to mark International Migrants Day and delivering a lecture for Sheffield Hallam MA students tilled 'A World Where Refugees Are Welcomed,. Served on School and Church of Sanctuary assessment panels, helping guide local communities to embed sanctuary values into Iheir work. Supported the regional strategic Refugee Integration Forum. Plans for Future Periods Over the next year we plan to: Further develop staffing to meet the needs of the community of people seeking sanctuary Continue to effectively do all of our work while challenging the system wilhin which we work Plan and facilitale staffing changes that enable us to deliver our work with more resilience Support staff lo work in an impactful and suslainable way, ensuring they remain well and inspired. Page 6
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES, ANNUAL REPORT Financial Review As in previous years our core activlties have been supported by key funders, who have previously supported our work. The SPRING project continues, now funded by Sheffield City Council, and has confirmed funding to the end of December 2025. Grant aid provided by Sheffield City Council continues to be important and facilitates the day to day running of City of Sanctuary Sheffield. In addition to this the local authority has also committed to further funding of the Multiagency Drop-ln through the Asylum Dispersal Grant to the end of March 2027, testimony to the increased need and the increased number of new arrivals in the country. We also continued to receive funding from AB Charitable Trust, which is unrestricted and helps with core costs. We are also supportad by the Tudor Trust which provides funding for our System Change and Advocacy, Communication and Fundraising, and Expert by Experience work. The ICB Sheffield place continues to support a key aspect of the Multiagency Drop-ln and The Keystone Fund, facililated by the Charities Aid Foundation, supported us with capacity building in the staff team. The Lloyds Bank foundation has funded a joint project, the Legal Advice Solidarity Project (LASP). to improve legal access with South Yorkshire Refugee Law and Justice and ASSIST. A number of funders have supported the building work this year. including the National Lottery through their Awards for All programme, The Clothworkers Foundation. The JG Graves Charitable Trust, The Sheffield Church Burgess Trust and more. As ever, we also benefitted from additional support from smaller trusts and foundations and statutory funding bodies. The continued support of individual donors with both one off and regular donations is also crucial lo our financial stability. Going concern We continue to keep an eye on the long-term sustainability of our expenditure. We are aware of pressures on council budgets and the ever-changing international picture that will have implications for our finances going fonmards. We are pleased that we ended the year with a surplus and we continue to improve our fundraising strategy lo strengthen our financial position. Internal Financial Controls Bank signatories are approved by the Board of Trustees. All bank transfers require double signing or authorisation. Petty cash expenses are only paid up to £50 and need double signing. Page 7
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES, ANNUAL REPORT Reserves pollcy City of Sanctuary Sheffield (COSS) is working lowards long-lerm financial stability by reducing its dependence on restricted grant income, by increasing income from volunlary donations and service provision, and by keeping close control on budget expenditure, while building up a prudent level of free reserves. The free reserves of COSS are intended to help ensure the charitVs long term financial stabilily, by miligaling income loss or unexpected expenditure. It comprises unrestricted funds less any designaled funds. A reasonable target for the future in view of various perceived risks is considered to be 75 % to 100 % of annual income. In the evenl of anticipaled insolvency, or closure for other reasons, free reserves provide for a preparatory period before actual closure. The Finance and Premises trustee sub-group will keep the policy and the requirements for the free reserves under review and report to trustees annually, and whenever major financial Ghanges occur, The free reserves of the charily as of 31 March 2025 were £274,610 <2024 - £269,649). The Annual Report was approved by the truslees on 1Sand signed on their behalf by Andrea Antoniou Page 8
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY OF SANCTUARY SHEFFIELD I report to the charity Irustees on my examination of the accounts of the charity for the year ended 31st March 2025 which are set out on pages 10 to 19. Responsibilities and basis of report As the charily's trustees you are responsible for the preparation of the accounts in accordance wilh the requirements of the Charilies Act 2011 ('the Act.). I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of Ihe Act. Independent examinerfs statement Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my examination. I confirm Ihat no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Acl. or the accounls do not accord with those records. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in Ihe 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 no concerns and 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. Daled.. Brendan Ashmore ACA Tingle Ashmore Ltd Charterad Accountants Enterprise House Broadfield Court Sheffield S8 OXF Page 9
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT Unrestricted Reslricled funds funds Total funds Total funds Notes 2025 2025 2025 2024 Income from: Donations and legacies 46,846 16,309 63,155 67,466 Charilable activities 107,000 298,776 405,776 362,899 Other trading activities - Room hire 7,430 7,430 8,899 Interest receivable 6,582 6,582 TOTAL INCOME 167,858 315,085 482,943 439,264 Expenditure on.. Raising funds 166 166 Charitable activities 125,809 298,776 424,585 358,227 TOTAL EXPENDITURE 125,975 298,776 424,751 358,227 Net income for the year 41,883 16,309 58,192 81,037 Reconciliation of funds: Total funds brought fonmard 269,649 65,383 335,032 253,995 Total funds carried fOard £311,532 £81,692 £393,224 £335,032 The Slatement of Financial Activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing aclivilies. Page10
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 BALANCE SHEET Notes 2025 2024 Fixed assets Tangible assets 36,922 Current assets Debtors Cash at bank and on hand 70.032 467,902 35,232 397,680 537,934 432.912 Creditors amounts falling due within one year (181,632) (97,880) Net current assets 356,302 335,032 Net assets £393.224 £335,032 Charity funds General funds Restricted funds 11 11 311,532 81,692 269,649 65,383 Total funds 12 £393.224 £335,032 These financial statements were approved and authorised for issue by the Board on and signed on Iheir behalf by .21.11.las Thomas Davies Page11
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS Accountlng pollcies (a) General information and basis of preparation City of Sanctuary Sheffield is a Charitable Incorporated Organisalion registered in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The Gharity constitutes a public benefit entity as defined by FRS 102. These financial statements 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 application in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charilies Act 2011, and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention. The financial stalements are presented in sterling which is the funclional currency of the charity and are rounded lo the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. (b) Going concern The financial statements have been prepared on the going concern basis as the trustees believe that there are no malerial uncertainties. The trustees have considered the level of funds held and Ihe expected level of income and expenditure for the 12 monlhs following the approval of these financial statements and consider the going concern basis appropriate. (c) Income All income is accounted for as soon as the charity has entitlement to the income, there is certainty of receipt and the amount can be measured. Income is only deferred when.. The donor specifies that the grant or donation must only be used in future accounting periods., or The donor has imposed conditions which must be met before the charity has unconditional entitlement. Grants received for specific purposes are accounted for as restricted funds. Grants are not recognised as receivable until all conditions for receipt have been complied with. Where donor imposed restrictions apply to the timing of the related expenditure, as a pre-condition for its use, the grant is treated as deferred income until those restrictions are met. Donations and legacies are accounted for when they receivable. Donated goods are included in the Statement of Financial Activities when receivable at their fair value. (d) Resources expended All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT. Page12
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS Accounting policies {continued) (el Fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Individual items costing less than £500 are not treated as fixed assets. Depreciation is provided on all tangible fixed assets, at rates calculated lo write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: Improvements to landlord's property slraight line over the term of the lease (f) Debtors Trade debtors are amounts due from customers for services performed in the ordinary course of activities. Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of debtors is established when there is objective evidence that the company will not be able to collect all amounts due according lo the original terms of receivables. (g) Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the year, to defer settlement of the creditor for at least e1ve months after the reporting date. If there is an unconditional right to defer settlement for at least fwelve months after the reporting date, they are presented as non-currenl liabilities. Creditors are recognised initially at the transaction price and subsequently measured at amortised cosl using the effective interest method. (h) Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme for its employees. Contributions payable to the charity's pension scheme are charged to the Statemenl of Financial Activities in the period to which they relate. (i) Leases Rentals payable and receivable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. O) Funds Funds held by the charity are either'.- Unrestricted funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Restricted funds - these are funds that can only be used for particular restricled purposes, imposed by the donor or through the lerms of an appeal. Page 13
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS Unrestricted funds Restricted funds Total funds Total funds 2025 2025 2025 2024 Income from charitable activities Sheffield City Council, SPRING, VAS Core Service Grant - Sheffield City Council The AB Charitable Trusl Tudor Trust Asylum Dispersal Grant- Sheffield City Council The Emily Weircroft Charitable Trust Garfield Weston Foundation National Lottery Community Fund - Awards for All Lloyds Bank Foundation ICB Drop-in grant, NHS South Yorkshire Clothworkers Foundation J G Graves Charitable Trust CAF Keystone Fund Central LAC M & H Laing Charitable Trust Sheffield Church Burgess Trust South Yorkshire Community Foundalion The Scurrah Wainwright Charily The Screwfix Foundalion HARC Freshgale Trust Foundation 95,600 95,600 60,000 26,000 44,000 50,000 1,000 20,000 166,039 61,100 22,000 42,000 50,000 500 60,000 26,000 44,000 50,000 1,000 20,000 19,458 18,690 15,240 7,400 3,000 33,023 2,365 5,000 5,000 19,458 18,690 15,240 7,400 3,000 33,023 2,365 5,000 5,000 10,000 4,000 4,960 1,300 1,000 £107,000 £298,776 £405,776 £362,899 Page 14
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS Unrestricted Restricted funds funds Total funds Total funds 2025 2025 2025 2024 Expenditure on charitable activities Wages and salaries Staff expenses, training and recruitment Staff wellbeing Volunteer expenses Volunteer training Events Food and hospitality Rent, room hire and security Telephone and internet Postage. stationery and office Insurance Rates Consumables IT support and equipment Accountancy and independent examination Legal and professional fees Interpreting and translation Premises development Legal Drop-in Utilities Other expenses Depreciation Bank charges Governance 26,764 1,361 1,215 9,933 1,209 11 5.052 25.787 2,551 5,071 902 5,845 1,717 1,578 2,000 3,715 201.986 4,140 228,750 5,501 1,215 11.892 1.266 234,142 2,834 3,034 11,197 1,457 1,078 9,445 35,367 3,237 8,649 895 6,632 1,767 7,275 1,655 5,010 1,346 921 2,100 13,789 3,923 1,959 57 2,084 14,909 29 868 7,136 40,696 2,580 5,939 902 7.318 1,717 2,970 2,000 4,715 2,190 85,722 1,473 1,392 1,000 2,190 63,667 22,055 4,115 3,080 1,136 712 3,000 22 7,115 3,102 1.136 712 584 1.890 £125,809 £298.776 £424,585 £358,227 2025 2024 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Salaries Employer's national insurance Employerfs pension conlribulions Agency Staff 202,038 10,203 16,509 205,058 9,700 16.619 2,765 £228.750 £234,142 No employees received total employee benefits in excess of £60.000 in either year. The average number of staff employed was 11 (2024 - 12). The key managemenl personnel of the charity comprise the Trustees and the Director. The total employee benefits of the key management were £41,517 (2024 - £41,936). The trustees received no remuneration, benefits or expenses in the year except expenses paid in connection with their duties as volunteers (2024 - £nil). Page 15
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS Related party transactions During the year, the charity purchased catering services from Open Kitchen al a cost of £6,730 (2024 - £7,007). One trustee helps to run Ihis small, not-for-profit catering organisalion which calers for the same clientele as our own. He does not participate in discussions or in the award of this contract. The balance outstanding by the charity al 31st March 2025 was £575 (2024 - £nil). 2025 2024 Independent examiner's fee and other payments Accountancy and independent examination - Voluntary Action Rotherham Accountancy and independent examination - Tingle Ashmore Ltd {205) 1,860 2,000 Tangible assels Improvements to landlord's property Cost Additions 38,058 As at 31 st March 2025 38.058 Depreciation Charge for the year 1,136 As at 31st March 2025 1.136 Nel book value As at 31st March 2025 £36,922 2025 2024 Debtors Trade debtors Grants receivable other debtors and prepayments Accrued income 17,385 36.146 12,019 4,482 8,896 1,000 10,336 15,000 £70,032 £35,232 Page 16
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS 2025 2024 Cr8ditors - amounts falling due within one year Trade creditors Other taxalion and social security Accruals Deferred income 12,658 4,652 3,128 161,194 12,780 1,690 9,016 74,394 £181,632 £97,880 10 Deferred income Balance at 1st April 2024 Amount released to income Amount deferred in the year 74,394 (74,394) 161,194 74,394 Balance al 31st March 2025 £161,194 £74,394 Deferred income relates to grants received in the year for expenditure which the donor has specified must take place in future years. 11 Analysis of charily funds Balance al 1st April 2024 Movement in resources Balance al Incoming Outgoing 31st March 2025 Unrestricted funds.. General funds 269,649 167,858 (125.975) 311,532 Restricted funds: Sheffield City Council, SPRING, VAS Tudor Trust Asylum Dispersal Grant - Sheffield City Council The Sanctuary- Redevelopment ICB Drop-in grant, NHS South Yorkshire Gina Clayton Laptop Project Lloyds Bank Foundation CAF Keystone Fund Basement development Bus campaign 46,826 95.600 44,000 50,000 56,532 15,240 (98,287) (44,000) {54,291) (62,492) (15,240) (3,485) (2,567) (16,000) (2,414) 44.139 6,545 5,960 2,254 3,485 2,567 18,690 33,023 1,000 1,000 2,690 30,609 1,000 1,000 65,383 315,085 (298.776) 81.692 Total fund5 £335,032 £482,943 £{424,751) £393,224 Page 17
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS 11 Analysis of Gharity funds (continued) Purpose of reslricted funds.. Sheffield City Council, SPRING, VAS - To support the Sheffield Project for Refugee Integration and Growth Project across ourselves and six different partner organisations. Tudor Trust- To support the costs of an Experts by Experience group and the System Change and Advocacy Coordinator and Communications and Fundraising Officer posts Asylum Dispersal Grant- Sheffield City Council - To facililale the running of the Multi Agency Drop-ln and associated Core Costs. The SanGtuary- Redevelopment- To facilitate our unique renovation of The Sanctuary, our welcoming space for people seeking sanctuary. ICB Drop-in granl. NHS South Yorkshire - To run the refugeelasylum seeker drop-ins at Victoria Hall which provide the framework for people seeking sanctuary to access the support provided by Citizens Advice Sheffield. Gina Clayton - To fund the work undertaken by the Expert by Experience team co-ordinator. Laptop Project - To provide IT access for asylum seeking families and their dependants. Lloyds Bank Foundation- To support our Legal Advice and Solidarity Project in collaboration with ASSIST and Soulh Yorkshire Refugee Law and Juslice CAF Keystone Fund - To build resilience of City of Sanctuary Sheffield through increased staffing Basement Development- To support the redevelopment of the basement to make it more beautiful and impaclful Bus Campaign- To support ongoing campaigning work to secure free bus passes for asylum seekers in South Yorkshire Prior year comparison: Balance at 1 sl April 2023 Movemenl in resources Balance al Incoming Outgoing 31st March 2024 Unreslricted funds.. General funds 162,013 171.265 (63,629) 269,649 Restricted funds: Asylum and Migralion Integration Fund, VAS Tudor Trust Asylum Dispersal Grant - Sheffield Cily Council The Scurrah Wainwright Charity The Screwfix Foundalion Freshgate Trust Foundation Brelms Trust Victoria Hall Methodist Church ICB Drop-in grant, NHS South Yorkshire Gina Clayton Laptop Project 60,132 1,618 166,039 42,000 50,000 4,000 4,960 1,000 (179,345) (43,618) (43,455) {4,0001 46,826 6,545 4,960 1,000 4,914 1,054 6,900 10,747 6,617 (4,9141 (1,0541 (6,900) (7,262) (4,050) 3,485 2,567 91,982 267,999 (294,598) 65,383 Total funds £253,995 £435,857 £{420,573) £335,032 Page 18
CITY OF SANCTUARY SHEFFIELD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS 12 Analysis of nel assets between funds Tolal funds are invested as follows: General funds Restricted funds Total funds Tangible fixed assels Net current assets 36,922 274,610 36,922 356,302 81,692 Net assets £311,532 £81,692 £393,224 Prior year comparison: Nel current assets 269,649 65,383 335,032 Net assets £269,649 £65,383 £335,032 2025 2024 13 Financial commitments The charity had operaling leases for buildings at the year end with total future minimum lease payments as follows.. Not later than 1 year Later than 1 and nol later than 5 years Later than 5 years 24,996 99,984 10,415 24,996 33,328 14 A detailed breakdown of the prior year statement of financial activities between unrestricted and restricted funds is as follows.. Unrestricted RestriGled funds funds Total funds 2024 2024 2024 Income from: Donations and legacies Charitable aclivilies Other trading activities - Room hire 67,466 94,900 8,899 67,466 362,899 8,899 267.999 Total income 171,265 267,999 439,264 Expenditure on: Charitable activities 63,629 294,598 358,227 Total expenditure 63,629 294.598 358,227 Net movement in funds £107,636 £(26,599) £81,037 Page 19