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← Aid Box Community

2024-03-31-accounts

AID BOX COMMUNITY

FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

Charity Number 1172697

AID BOX COMMUNITY

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

CONTENTS PAGE
Reference and administrative details of the Charity and its 1
Advisors
Trustees’ Annual Report 2
Independent Examiner’s report 14
Statement of financial activities (including income and 15
expenditure account)
Balance sheet 16
Notes to the financial statements
 17

AID BOX COMMUNITY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ITS ADVISORS

YEAR ENDED 31 MARCH 2024

Charity Name Aid Box Community Charity Number 1172697 Registered office and 174b Cheltenham Road, Bristol, BS6 5RE operational address

Trustees Trustees holding office over the reporting period and newly Trustees holding office over the reporting period and newly Trustees holding office over the reporting period and newly
appointed Trustees:
Richard Annandale Trustee 22.10.20
Chair from 01.02.22
Peter Kent Trustee 13.10.18
Gillian Nineham Trustee 13.10.18
Irene Zikusoka Trustee 22.10.20
Clare McKeown Trustee 16.06.22
Mariia Burlaka Trustee 23.01.24
Shelly Ann Deonarine Trustee 01.01.24
Patricia Ogri Trustee 23.01.24
Thomas Fallows Trustee 01.05.24
Joanna Killick Trustee 23.07.24
Naresh Rao Trustee 28.01.21 to 28.01.24
Jonny Elphinstone Trustee 14.07.22 to 23.07.24
Key Personnel Imogen McIntosh Founder and Director of Strategy
Clare Chislett Director of Operations
Bankers Lloyds Bank
Victoria Branch
98 Victoria Street
London SW1E 5JL
Independent Joanne Trowbridge MAAT
Examiner Bristol Community Accountants CIC The Park,
Daventry Road, Bristol BS4 1DQ

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

Aid Box Community

The Trustees present the Report and Accounts for the year ended 31 March 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charity’s governing document, the Charities Act 2011, 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 1 January 2019) as amended by Update Bulletin 2 published in October 2018, effective for accounting periods beginning on or after 1 January 2019.

Legal Structure, Governance and Management

The organisation is a Charitable Incorporated Organisation (CIO) governed according to the rules of its CIO Foundation Constitution, registered on 24 April 2017, as amended on 30 May 2018, as further amended on 20 July 2018, and most recently amended on 30 November 2023.

Organisational structure and wider networks

The Charity Trustees manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO.

Aid Box Community is made up of the following team members:

Partners

We work very closely with the other main Refugee support services in the city including:

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

Bristol Refugee and Asylum seeker Partnership (BRASP)

We are one of 15 organisations within the BRASP partnership that has been developing since 2020 to formalise our systems of working together, improve communication with one another, reduce the chances of duplication and competition for funding and increase organisational efficiencies, thus providing better services, support and outcomes to refugees and asylum seekers.

BRASP Vision: All refugees and asylum seekers enjoy healthy and fulfilling lives in Bristol, have a voice and their needs are met by an effective, unified and sustainable sector.

We are proud to be an integral part of Bristol's active humanitarian community and work alongside many community-led groups.

Over 45 organisations refer refugees and asylum seekers to us.

Trustee selection methods

Trustees are appointed by the existing trustees normally after open advertisement and interview.

Induction and training of trustees

This is undertaken by a combination of key governance information and practical sessions.

New Trustees are involved in an Induction Plan under which they receive

The purposes of the Charity as set out in its governing document

The relief of financial hardship, and assistance of, refugees, asylum seekers and their dependants in the UK by providing free essential living items, emergency support, opportunities for community engagement, recreation, preparation for employment and access to other necessary support services.

Working with other organizations to enhance the positive impact of services supporting refugees and people seeking asylum.

Undertaking such other charitable purposes for the public benefit and for the benefit of those seeking asylum, and for those granted refugee status, and their dependants as the trustees shall determine.

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

Public Benefit

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit.

Summary of the main activities undertaken for the public benefit in compliance with this guidance (see pages 5-10 for further detail on activities)

Summary of the main achievements of the Charity during the year

Service 2021-2022 2022 -2023 2023-2024
Bus Fares given 1188 3045 2787
Free Shop
beneficiaries		 2185 visits 4730 visits 6516 visits / 3703 beneficiaries
Welfare and Crisis
Fund support		 8 beneficiaries 23 beneficiaries 36 beneficiaries
Groups and trips 200 beneficiaries 286 beneficiaries 374 beneficiaries
Connections
Program (people taking
part)
79		 84 94
Number of Items
donated, recycled and
rehomed		 Data not available 135,440 199,160
Volunteers supporting
ABC		 140 272 356
Percentage of people
that said ‘Yes’ when
asked if ABC made a
positive impact on their
and their family's life.
79 people participated
in the survey
Data not available		 96% 96%

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

We have welcomed 3703 people to our free shop and welcome hub, from over 80 countries, 374 have attended our groups and trips, 94 people have taken part in our connections program and 72% of those are still friends today. We have recycled 199,160 items through our free shop. Out of 79 participants who answered our end of year survey, 96% of service users said ABC had made a positive impact on them and their family’s life.

The year 2023-24 has been marked by an unpredictable and hostile political environment, significant changes to asylum policies, particularly with the introduction of the Illegal Migration Act. Despite these challenges, our charity has navigated the complexities of the environment and managed to deliver a high-quality service to thousands of refugees and asylum seekers in Bristol.

The introduction of the Illegal Migration Act brought about substantial changes to the asylum system, aiming to deter illegal migration and expedite the removal of those without a legitimate right to stay. This legislative shift has, however, resulted in the rapid dispersal of hundreds of asylum seekers from various hotels in Bristol, causing a severe strain on our services due to inadequate notice and support. While we have seen an increase in positive asylum decisions, the lack of adequate post-decision support and the sudden evacuation of hotels have created an atmosphere of uncertainty and stress within the community and some people becoming homeless as a result. Despite these challenges, our charity remains resilient and committed to providing high-quality services to those in need.

Change in Staffing

In June our grants and trusts fundraiser, left us and we quickly recruited to fill the position with an excellent replacement who took up the role with enthusiasm and dedication. Our activity groups coordinator also moved on in July and we took the opportunity for the director team to run the Women’s Group, connect with the women and reach out to them for feedback. Following this, and with a clear sense of the direction and needs of the group, we recruited a new activity groups coordinator in November with excellent results.

Premises

As the year progressed so did the pressure on our Free Shop as more hotels opened to house asylum seekers in and around Bristol. We had to find ways to improve our efficiency at the shop including the implementation of an appointment system. The premises continue to present challenges for our staff and volunteers due to limitations imposed by the size and condition. We are actively searching

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

for new larger premises where we can expand our free shop and bring together many of our other services.

Lived Experience at ABC

It is imperative to ABC that we have people with lived experience helping to steer the direction of the charity and being provided with opportunities to volunteer and gain employment both within, and outside, the organisation. In January we recruited 3 new trustees to the board, all with lived experience of the asylum system. We have also formulated a Lived Experience policy and procedure as well as forming a Lived Experience committee which is now meeting quarterly. The Lived Experience committee will ensure that ABC complies with our policy and procedures around lived experience and equity.

Volunteer Statistics

Total volunteers: 356 Total volunteer hours: 21197 Total service user volunteers: 46

Activity Groups and Trips Programme

This year has not been straightforward as we have faced various challenges. However, we are now in a much stronger position than we were a year ago with a fantastic team of committed volunteers and staff and new activities happening based on feedback from service users about their needs and preferences.

Our women’s group has increased in popularity after consultation with our service users and volunteers and our football groups remain very well attended.

Ferry trips around Bristol Harbour now take place 4 times per year and there are regular trips to the Community Farm. Our gardening group is now up and running and we have plans for 3 more new groups in the spring. Our cookery and swimming collaborations are also still running smoothly.

Weekly Groups

----- Start of picture text -----
Group Description Dates & Time
Women’s Group Women-only group where When: Every Monday (term-time only),
members socialise, practise and from 11.00 am - 1 pm Where: Trinity
learn new skills, and have fun! Centre, Trinity Rd, BS2 0NW
Women-only Beginner swimming lessons for When: Every Monday (term-time only),
Swimming women in partnership with Open from 10.45 am - 11.30 am. Where:
Minds Active. Hengrove Leisure Centre, Hengrove
Promenade, Bristol, BS14 0DE
Outdoor Men Members play and practise When: Every Tuesday from 3 pm - 5
Football football outside in a team! pm. Where: Lockleaze Sports Centre,
Bonnington Walk, Lockleaze, Bristol,
BS7 9XF
Indoor Men Members play and practise When: Every Wednesday from 2 pm - 4
----- End of picture text -----

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
Football football inside with a team! pm. Where: Easton Leisure Centre,
Thrissell St, South Bank, Bristol, BS5
0SW
Gardening Group Members grow vegetables, herbs When: Every Wednesday from 10 am -
(mixed gender & and flowers (which are then used 12.30 pm. Where: Bridge Farm,
non-binary) and consumed by group) and Glenfrome Road, BS16 1BQ
learn about gardening. In
partnership with Bridge Farm
Community.
Cookery Classes Members can learn and teach Every Monday for 6 weeks.
(mixed gender & how to cook multicultural meals 29 [th] of January – 4 [th] of March
non-binary) and eat as a community. In
partnership with Coexist
Community Kitchen.
Farm Trips Service Users have a chance to Bi-monthly trips
visit a working farm, connect with
nature and get out of the city.
Ferry Trips This year we celebrated Eid and 4 Ferry Trips – two in summer, one in
Christmas with ferry trips around winter and one in spring.
the harbour with food and gifts
for participants
----- End of picture text -----

Activity Groups Feedback Women’s Group

‘When I join Women’s Group, I feel like I have lots of sisters and warm friends.’

‘ABC has helped me in many ways, ABC is a hope for me in times of need.’

‘I feel like I joined my family and friends.’

‘I really feel confident and happy.’

‘A safe haven.’ ‘It’s outstanding helpful organisation I have ever met.’

‘I feel so much proud of myself, love and welcome always.’

‘It gives me a chance to get to know and help and enjoy the company of the women who come to the women's group.’

Women-Only Swimming Group

‘Life changing service for me, I always had water phobia and was scared of water but when ABC gave me chance to learn swimming with women-only I get confidence to deal with my fear and can learn swimming.’

Outdoor & Indoor Men’s Football Groups

‘My experience with ABC Football has been extremely positive. It’s not just about improving my athletic skills but also about socialising and learning from others. It’s been a great opportunity to enhance my English skills as well, interacting with teammates and coaches who speak the language.’ ‘ABC football has been a life changing experience. Life in a new city with no friends can be boring and depressing but the ABC football, you find a community, welcoming and friendly strange faces who with time becomes irresistible to disconnect with. I have personally enjoyed being part of the activity [...]. The football leads are immensely supportive and always make sure that players stick to rules and keep them safe. The bus ticket saves a lot as well and therefore one has no choice but to join the activity.’

‘My experience with ABC Football has been an amazing one. Not only does it keep me engaged in football activities but also helped me with my social life in this new community and environment.’

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

Gardening Group

‘I enjoy gardening group, first the people that welcomed me and made me feel part of them. Then introduced me to new things like how seeds grow into plants’

‘I do very much enjoy gardening and being with the garden group taught me a lot. This group has also helped me with my mental health once I am with group members doing workshop, I feel relief and I find myself wanting to learn more.’

Cookery Class Group (6 weeks)

‘Thank you for a wonderful time. That we were all together.’

Free Shop & Welcome Hub

There have been multiple changes this year as we have navigated increased numbers. An appointment system was implemented to allow people to shop with dignity and reduce the queues outside the shop. Despite the small space with limited facilities, the welcome area is well used with tea, coffee and snacks on offer and our volunteers and service users able to chat and mingle when there is a lull in the numbers in the shop.

There has been an increase in the number of service users being made homeless and we have responded by distributing tents, sleeping mats, sleeping bags and wet weather gear.

We have stepped up our admin processes to improve fair aid distribution as well as more purchasing from our essential aid fund and outreach programme.

As mentioned, we are still challenged by the constraints of space and disrepair of the building and are taking steps to move to larger premises within the coming months.

Free Shop Feedback

‘I was aiming to change the world and making a better place to live. It was all my parents taught me. I could not even change the regime ruling over my beautiful motherland and kind people, but it warms up my cold and tired heart to see there is still people who care about other humans. we cannot appreciate you enough. I know how it feels to be ashamed because you cannot provide your children with their primary needs due to not being allowed to work nor getting enough money as an asylum seeker. I also know how heartening it would be for a father to see their children have met their needs. you have been bringing that happiness to numerous families. May you and your loved ones always met your needs and happiness. ‘

‘We with my mother become more open, have obtained support we needed when we first came here. Through ABC I also found information about organisation called WEA where I finished my community interpreting course with distinction. This will probably be my career path.’

‘By helping me and my family with household items and clothing and through ABC I have made friends in the community.’

‘You take away my pain and give me peace. I can’t provide for my children but when I return home with the clothes, I bring back for them, their eyes light up.’

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

Crisis Fund

This year we opened our crisis fund for BRASP partners to refer into. For people who meet the criteria, a maximum of £500 can be applied for. This year we have supported 36 people through our crisis fund.

Criteria:

To access the ABC Crisis Fund these criteria must be met:

Examples

Triple buggy, car seats, fees for exams, laptops, knee braces, train and coach tickets to visit family, help with moving house costs, scans and supplements for medical conditions, nappies, food vouchers, walker for help with disability.

From our Crisis Fund we also supported Bristol Hospitality Network’s destitution fund with a donation of £11,700.

Aid Box Connections – Befriending Programme

Our befriending programme was established during the pandemic to address the increased isolation experienced by many of our service users. Displaced people are carefully matched with local volunteers for friendship and support. Each pair is supported throughout the 10-week programme by ABC staff and many friendships continue beyond this time.

The programme is now well established with Connection friends (our service users) reporting many benefits from being involved in the programme: improved mental wellbeing, sense of community, reduced feeling of isolation, improving their English and additionally learning about the local culture here in the UK/Bristol.

Unfortunately, some Connection friends are moved away to other cities. Some do however keep in contact and maintain a friendship with their volunteer friend who continues to provide support at distance.

Connections meet up from halfway through the connections programme if they would like to. Many do this and the collaboration with the Bristol Old Vic (providing hot drinks vouchers for volunteers and their Connection friends) is working well. They also offer to provide theatre tickets.

Connections Feedback

‘In a practical way it is helping my English a lot. She is kind, empathic, we laugh a lot – it helps as it been tough these last few weeks.’

‘It's really good. I don't know why, it's very very hard for me to connect with people - living in a hostel in the city centre. I would like to see mountains and walk.’

‘I feel very comfortable to share with her what's happening to me. She's like a close friend. Really nice person. We have things in common. I don't have time to talk to my close friends from my country. D is there for me.’

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

Bus Fares

Transport is one of the biggest barriers to people accessing support so at ABC our policy is to only offer a service if we can provide people who need it with a bus fare. This year we distributed 2787 bus fares.

Signposting

In response to a service user strategy workshop held in July we have developed our signposting guide so that it can be used by our service users as a self-help guide via our website. Using a great translation tool our updated website can now be read in 14 different languages. Our Get Help page directs service users, our staff and volunteers and our partner charities to support that is provided in, and around, the city for Refugees and Asylum Seekers.

Monitoring & Evaluation

This year, we have developed a Monitoring and Evaluation (M&E) framework with the support of an expert consultant. This helped to gain comprehensive insights into our work and define measurable and communicable outcomes to ensure that Aid Box Community understands and, crucially, maximises our impact with our service users.

This resulted in the development of Aid Box Community’s first impact report that will be used as a template for the future.

Safeguarding and Health and Safety

The Safeguarding and Health and Safety sub-committee meet quarterly, with our DSL and our safeguarding Trustee also meeting monthly to discuss safeguarding concerns including any specific concerns that have been raised.

We had 17 welfare concerns escalated to the DSLs of which 2 safeguarding referrals were made to First Response Bristol City Council.

Challenges

Lack of space at the free shop continues to be a major issue and this year has disappointingly seen several potential properties elude us. When there was a sudden dispersal of 850 asylum seekers from two Bristol hotels within a short period and with very little notice, we had to manage access to the free shop to ensure all those most in need were able to access clothes and other essential items. We worked with the hotels and our partner charities to implement an appointment system enabling people to visit the shop with space and dignity.

We also set up an outreach project working with Care 4 Calais to distribute items directly to the hotels which meant we were able to get essentials to those in need in the hotels very quickly. A local school supported us to collect items for the children and distribute those directly to them as well as from the free shop.

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

The size of the free shop is now inadequate, not only in terms of space to stock items and for people to browse with dignity, but also to provide a comfortable welcoming area where our service users can relax, chat and enjoy a wider range of facilities including an important signposting service. This is a good opportunity for our staff and volunteers to pick up on any welfare concerns and needs and provide referrals if necessary. We are missing this part of our service. We look forward to moving to a larger space where we can bring back the welcome hub area and will be focusing on this in the coming months.

Funding Channels

----- Start of picture text -----
Fundraising 2023-2024 Income sources Budget set Achieved
Events £4,777.50 £5,199.58
Corporate donations £30,000 £9,119.60
Aid Box Trading (Refutrees) £30,000 £30,091.00
Individual gifts and community fundraising £53,900 £57,972.69
Grants and Trusts (unrestricted) £92,000 £95,000.00
Grants & Trusts (restricted) £85,000 £146,848.27
Council (restricted) £20,000 £40,000
Misc Sales 0 £2,713.50
Bank interest 0 £1,294.02
Total £315,677.50 £388,238.66
----- End of picture text -----

Grants received 2023-24

----- Start of picture text -----
Name of Trust Amount Granted
Restricted Income
Bristol City Council 40,000
Quartet Express 5,000
Lotteries – Cost of Living Fund 58,478
Lotteries – Community Fund 1/3 30,000
BCC social action Grant 5,000
Anton Jurgens Charitable Trust 3,000
Wessex Water Foundation 4,000
Martin Smith Foundation 3/3 15,000
Swan Mountain Trust 4,000
Unrestricted Income
Martin Smith Foundation 1/3 25,000
Garfield Weston 25,000
SECL 10,000
AB Charitable Trust 2/3 22,000
Ryklow Charitable Trust 20,000
Nisbet Trust 1/2 15,000
----- End of picture text -----

Grants and Trusts successfully secured for 24-25

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
Name of Trust Amount Granted
AB Charitable Trust 3/3 22,000
SECL 2/2 10,000
Lotteries Community Fund 60,000
Nisbet Trust 2/2 15,000
Smith Family foundation 25,000
Other grants 20,000
Total 152,000
----- End of picture text -----

Our bank balance on the 31st of March 2024 was £319,644.30. The end of year balance included £105,000 held as reserves, £80,000 designated funds for the move of premises and £4,000 represented restricted funds carried forward to 2024-2025.

Expenditure came in within 2% of budget but despite this we still increased massively our positive impact for our service users compared with last year.

Reserves

Aid Box Community holds reserves in accordance with sound charity governance and financial discipline. The agreed reserves level is reviewed on an annual basis as necessary by the Trustees.

This year reserves have been increased from £96,000 as at the end of the last financial year to £105,000 to cover the predicted increase in rent, bills, payroll, possible redundancy costs, payment of all suppliers, and taxes due should we face a crisis that leads to sudden loss of income and possible closure. If our cash flow is forecast at any point to fall beneath this threshold, this will trigger a discussion between our directors and trustees to determine whether any remedial action needs to be taken to increase income and/or reduce expenditure.

In addition to the overall reserves, Trustees have also set aside a designated fund of £80,000 in preparation for our premises move to cover costs such as additional rent, set up and building costs, and any costs required to put right our existing premises as we move out. Our 2024/25 budget includes £41,500 from the designated fund that is allocated towards the initial cost of the anticipated move in premises. Once the move is complete and any one-off costs are realised, we will remove the remaining money held as the designated fund and either shift any remaining funds back to the operational budget or to be held as reserves, as determined by Trustees.

We will assess the reserves annually as per the Reserves Policy as an integral part of the annual budget setting process and any adjustments to the level of reserves held will be made with trustees approval as necessary.

Note on Carry Forward

It should be noted that the figure in our reserves policy is considered our minimum reserve level. Trustees consider it prudent to end the year with funds available considerably over the reserve level, but we recognise that the closing Bank Balance of £319,644.30 is relatively high for a charity of ABC’s size.

AID BOX COMMUNITY

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

We had planned to see our carry forward position reduce significantly as we anticipated spending more than we raised in 2023-24. However, our planned move did not materialise, and we once again raised more funds than originally budgeted for. This was a result of greater success in our trusts and foundations fundraising, and a specific grant from Bristol City Council that we were not anticipating when the budget was set at the start of the year.

That said, the position we held last year around our large carry forward remains valid: we still aim to find and move into new premises as soon as possible and anticipate that rental prices in Bristol will continue to rise sharply. Given the additional liabilities we will be taking on over a 3 to 5 year lease, we plan once again in 2024/25 to keep our carry forward around the £300,000 mark. We do still plan to grow our income streams in a solid and sustainable manner as we anticipate being able to deliver considerably more services once we have a larger venue. As we move forwards to 2025 and 2026, we will set budgets based on the developing needs of our service users and amount of actual carry forward at each year end. Over time the plan is to set budgets prudently and ensure the carry forward does not dip too close to our minimum reserve which will in any case need to increase if our capacity to deliver our work increases, as anticipated, once we move to a larger venue.

Funds received as agent or funds held as Custodian Trustee

There are no assets, classes of assets or categories of assets held on behalf of other entities.

Independent Examiners

The Trustees confirm that to the best of their knowledge there is no information relevant to the independent examination of which the Examiners are unaware. The Trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of relevant examination information and that this information has been communicated to the Examiners.

Joanne Trowbridge of Bristol Community Accountants CIC was appointed as the Charity’s Independent Examiner during the year. Joanne Trowbridge is a member of the Association of Accounting Technicians.

The report was approved by the Trustees on 26 September 2024 and signed on their behalf by:

……………………………………………

Richard Annandale - Chair

AID BOX COMMUNITY

INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 MARCH 2024

I report on the accounts of the company for the year ended 31 March 2024 which are set out on pages 15-23.

Respective responsibilities of Trustees and Examiner

As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under Section 145 of the 2011 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 the Act.

Independent Examiner’s 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 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 to enable a proper understanding of the accounts to be reached.

Joanne Trowbridge MAAT

……………………………………………..

Date ….....................................

Bristol Community Accountants CIC The Park Daventry Road, Bristol BS4 1DQ

AID BOX COMMUNITY

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 MARCH 2024

Note
Incoming and Endowments from:
Incoming resources from generated funds
Donations and legacies
3
Investments
4
Total
Expenditure On:
Raising funds
6
Charitable activities
7
Other
8
Total
Net income/(expenditure)
Transfers between funds
16
Net income/(expenditure) before other
gains and losses
Net movement in funds
Total funds brought forward
Total Funds Carried Forward
16		 Unrestricted
Funds
£
222,467
1,294		 Restricted
Funds
£
164,478
-		 Total Funds
2024
£
386,945
1,294		 Total Funds
2023
£
388,083
-
223,761 164,478 388,239 388,083
7,643
143,112
984		 27,579
157,091
-		 35,222
300,203
984		 31,907
262,612
856
151,739 184,670 336,409 295,375
72,022
(3,429)		 (20,192)
3,429		 51,830
-		 92,708
-
68,593 (16,763) 51,830 92,708
68,593
318,537		 (16,763)
20,763		 51,830
339,300		 92,708
246,592
387,130 4,000 391,130 339,300

All of the activities of the charity are classed as continuing

The notes on pages 17 to 23 form part of these financial statements

As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

AID BOX COMMUNITY

BALANCE SHEET

YEAR ENDED 31 MARCH 2024

Note
Current assets
Debtors
14
Cash at bank and in hand
Total current assets
Liabilities
Creditors: Amounts falling due
15
within one year
Net current assets or liabilities
Total net assets or liabilities
The Funds of the Charity
17
Restricted funds
Unrestricted funds		 2024
£
76,823
319,645		 2023
£
26,656
330,172
396,468
(5,338)		 356,828
(17,528)
391,130 339,300
391,130 339,300
4,000
387,130		 20,763
318,537
391,130 339,300
TRUE TRUE

These financial statements were approved by the trustees and are signed on their behalf by:

………………………………. Richard Annandale - Chair Date…................................

The notes on pages 17 to 23 form part of these financial statements

NOTES TO THE FINANCIAL STATEMENTS

AID BOX COMMUNITY

YEAR ENDED 31 MARCH 2024

1 Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019) - (Charities SORP(FRS 102)) and with the Charities Act 2011.

b) Change in basis of preparation

The charity trustees have chosen to prepare the financial statements on the accruals basis. The trustees feel this results in the accounts providing more appropriate and relevant information about the financial performance of the charity. The prior year figures were prepared on a cash basis and have therefore been restated for comparison reason.

2 Accounting Policies

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-condition have been met.

AID BOX COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

Income and Endowments From:

3
Donations and Legacies
General Donations
Grants
Grants - Martin Smith Foundation
Fundraising Events
Crowdfunder
Gift Aid
Miscellaneous Income
Donations and legacies - prior year
General Donations
Grants
Grants - Martin Smith Foundation
Fundraising Events
Crowdfunder
Gift Aid
Miscellaneous Income		 Unrestricted
Funds
£
83,345
92,370
25,000
11,405
-
7,634
2,713		 Restricted
Funds
£
-
149,478
15,000
-
-
-
-		 Total Funds
2024
£
83,345
241,848
40,000
11,405
-
7,634
2,713		 Total Funds
2023
£
123,929
189,777
15,000
37,127
7,100
13,209
1,941
222,467 164,478 386,945 388,083
Unrestricted
Funds
£
123,748
84,500
-
37,127
7,100
13,209
1,941		 Restricted
Funds
£
181
105,277
15,000
-
-
-
-		 Total Funds
2023
£
123,929
189,777
15,000
37,127
7,100
13,209
1,941
267,625 120,458 388,083
4
Investments
Bank interest receivable		 Unrestricted
Funds
£
1,294		 Restricted
Funds
£
-		 Total Funds
2024
£
1,294		 Total Funds
2023
£
-
1,294 - 1,294 -

Investments prior year - all unrestricted

5 Government Grants

The charity receives government grants, defined as funding from Bristol City Council to fund charitable activities. The total value of such grants in the period ending 31 March 2024 was £40,000 (2023: £82,687). There are no unfulfilled conditions or contingencies attaching to these grants in the year ended 31 March 2024.

AID BOX COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

Expenditure on:

6
Raising Funds
Fundraising staff costs
Freelance costs
Fundraising costs
Raising Funds prior year
Fundraising staff costs
Freelance costs
Fundraising costs
7
Charitable Activities
Staff costs
Freelance costs
Travel
Training and supervision
Rent, rates and utilities
Refugee, Volunteer and Hub Expenses
Internet, phone and IT
Insurance
Stationery and Printing
Repairs and Equipment
Marketing and Subscriptions
Professional Fees
Bookkeeping and Payroll
Bank Charges
Miscellaneous
Recruitment costs
Charitable Activities -prior year
Staff costs
Freelance costs
Travel
Training and supervision		 Unrestricted
Funds
£
3,658
-
3,985		 Restricted
Funds
£
27,579
-
-		 Total Funds
2024
£
31,237
-
3,985		 Total Funds
2023
£
21,980
3,994
5,933
7,643 27,579 35,222 31,907
Unrestricted
Funds
£
8,266
-
2,062		 Restricted
Funds
£
13,714
3,994
3,871		 Total Funds
2023
£
21,980
3,994
5,933		 Total Funds
2023
£
142,522
4,284
16,752
2,099
6,506
54,753
5,290
473
1,018
6,731
1,780
272
16,848
2,846
403
35
10,328 21,579 31,907
Unrestricted
Funds
£
81,703
-
11,518
806
2,106
18,842
3,084
925
-
478
4,400
371
16,040
1,836
-
1,003		 Restricted
Funds
£
73,444
-
-
2,520
-
79,869
5
1,203
-
-
50
-
-
-
-
-		 Total Funds
2024
£
155,147
-
11,518
3,326
2,106
98,711
3,089
2,128
-
478
4,450
371
16,040
1,836
-
1,003
143,112 157,091 300,203 262,612
Unrestricted
Funds
£
108,017
4,284
(333)
2,039		 Restricted
Funds
£
34,505
-
17,085
60		 Total Funds
2023
£
142,522
4,284
16,752
2,099

cont'

AID BOX COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

Charitable Activities - prior year cont'
Rent, rates and utilities 5,223 1,283 6,506
Refugee, Volunteer and Hub Expenses 10,993 43,760 54,753
Internet, phone and IT 3,071 2,219 5,290
Insurance 473 - 473
Stationery and Printing 894 124 1,018
Repairs and Equipment 6,464 267 6,731
Marketing and Subscriptions 245 1,535 1,780
Professional Fees 272 - 272
Bookkeeping and Payroll 16,848 - 16,848
Bank Charges 2,810 36 2,846
Miscellaneous 403 - 403
Recruitment costs 35 - 35
161,738 100,874 262,612
8 Other Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Independent Examination and accounts
preparation fee 984 - 984 856
984 - 984 856

Other prior year - all unrestricted

Independent Examiner's fee
10
Staff Costs and numbers
The aggregate payroll costs were:
Wages and Salaries
Social Security Costs
Pension Costs		 2024
£
590		 2023
£
562
2024
£
175,881
7,286
3,217		 2023
£
133,205
6,342
2,975
186,384 142,522

No employee received emoluments of more than £60,000 (2023: £Nil)

The average monthly head count was 10 staff (2023: 9)

The key management personnel of the charity comprise the board of trustees & two directors. The total employee benefits of 2024:2 (2023:2) key management personnel, during the year, total £68,860 (2023: £63,079).

AID BOX COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

11 Related Party Transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: £nil) neither were they reimbursed expenses during the year (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).

Aid Box Trading Ltd (Company number 12319337) is the wholly owned subsidiary of Aid Box Community. During the year Aid Box Trading Ltd gifted profits from their trading activities to Aid Box Community of £30,091 (2023: £30,000). During the year, Aid Box Community made loans to Aid Box Trading Ltd totalling £10,000 (2023: £12,000). As at 31 March 2024 Aid Box Trading Ltd owed Aid Box Community £30,091 (2023: £2,371).

Peter Kent is a trustee of Aid Box Community and was appointed as a director of Aid Box Trading Ltd on 30 August 2022.

Other than disclosed above, there were no other related party transactions during the year.

12 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 objects.

14
Debtors
Trade Debtors
Other debtors
Pre payments
15
Creditors: amounts falling due within one year
Trade creditors
Social Security and Taxes
Accruals and deferred Income		 2024
£
50,961
22,000
3,862		 2023
£
17,367
2,398
6,891
76,823 26,656
2024
£
1,219
3,135
984		 2023
£
14,488
2,184
856
5,338 17,528

AID BOX COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

16 Analysis of Charitable Funds

Unrestricted funds
General Fund
Designated funds
Permises fund
Total unrestricted funds
Restricted funds
Martin Smith Foundation - Fundraiser
Wessex Water
Bristol City Council
Borderlands (Southwest) Limited
Red Cross
Anton Jurgen
National Lottery Community Fund
Quartet Express Grant
Swan Mountain
Total restricted funds
Total funds		 At
01-Apr
2023
£
318,537
-		 Incoming
resources
£
223,761
-		 Outgoing
resources
£
(151,739)
-		 Transfers
£
(83,429)
80,000		 At
31-Mar
2024
£
307,130
80,000
318,537 223,761 (151,739) (3,429) 387,130
-
-
14,914
2,138
3,711
-
-
-
-		 15,000
4,000
40,000
-
-
3,000
88,478
10,000
4,000		 (18,201)
(4,000)
(54,926)
(2,138)
(3,865)
(3,007)
(88,525)
(10,008)
-		 3,201
-
12
-
154
7
47
8
-		 -
-
-
-
-
-
-
-
4,000
20,763 164,478 (184,670) 3,429 4,000
339,300 388,239 (336,409) - 391,130

Purpose of restricted funds

Martin Smith Foundation Wessex Water - Hub project Bristol City Council

Borderlands (Southwest) Limited

Red Cross - Ukraine Support Fund Programme Anton Jurgen

Fundraiser salary

Hub Project

Co-ordination and delivery of donations for Afghan refugees, response to Ukraine war and provision of ABC services to arrivals at New Hotel

To provide essential living items to the residents of the Filton Hotel

Hub Project costs

Welcome Hub and Free shop for refugees and asylum seekers

National Lottery Community Fund

Quartet Express Grant

Swan Mountain WG

Supporting Asylum Seekers and Regugees Together project over 3 years and supporting The Welcome Hub and Free Shop.

Support the Community Hub

Women's sports group and mixed gardening group

AID BOX COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

17 Analysis of net assets between funds

Cash at Bank and in Hand
Other Net Current Assets/(Liabilities)
Total
Analysis of net assets - prior year
Cash at Bank and in Hand
Other Net Current Assets/(Liabilities)
Total		 General
Fund
£
235,645
71,485		 Designated
Funds
£
80,000
-		 Restricted
Funds
£
4,000
-		 Total
£
319,645
71,485
307,130 80,000 4,000 391,130
General
Fund
£
309,409
9,128		 Designated
Funds
£
-
-		 Restricted
Funds
£
20,763
-		 Total
£
330,172
9,128
318,537 - 20,763 339,300
Income and Endowments From:
Donations and legacies
TRUE
Investments
TRUE
Total
Expenditure On:
Raising funds
TRUE
Charitable activities
TRUE
Other
Total
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds brought forward
TRUE
Total Funds Carried Forward		 Prior Year
Unrestricted
Funds
2023
£
267,625
-		 Prior Year
Restricted
Funds
2023
£
120,458
-		 Prior Year
Total
Funds
2023
£
388,083
-
267,625 120,458 388,083
10,328
161,738
856		 21,579
100,874
-		 31,907
262,612
856
172,922 122,453 295,375
94,703
-
94,703
223,834		 (1,995)
-
(1,995)
22,758		 92,708
-
92,708
246,592
318,537 20,763 339,300