## **REFUGEASE** 

## **CHARITY REGISTERED NO. 1175022** 

## **RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** 


_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 



_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

The Charity is registered with the Charities Commission, its registration number is 1175022. 

The principal office of the Charity is: 

Refugease HQ PO Box 698 TUNBRIDGE WELLS Kent TN9 9TS 

## **TRUSTEES** 

The Trustees of the charity are: 

Gregory Holder Mark Lukas Raisa Desypri Jon Traquair Lorna Furminger 

## **ACCOUNTANT** 

The Charity’s accountant is Mr James Wheelan FCCA of James Wheelan Accountancy, Minshull House, 67 Wellington Road North, Stockport, SK4 2LP. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The Charity is constituted as a body corporate under Part 11 of the Charities Act 2011 and is governed by its constitution which was adopted on 6 October 2017. Refugease is run by its board of trustees and is governed by its constitution. 

## Recruitment and Appointment of Directors and Trustees 

The trustees of the Charity are appointed in accordance with Charity’s constitution. 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **OBJECTIVES AND ACTIVITIES** 

Refugease’s activities are divided into three main mission areas: Frontline Evacuations, Humanitarian Aid, and Self-Reliance. In 2023, the organisation had a total turnover of £428,122k (42.8% decrease from £748,540k in 2022). 

The charity continued to refine its distinctive approach (of reacting without delay in areas where refugees are least likely to be tended to by other organisations), by focusing not only on delivering emergency humanitarian aid to refugees in transit across Europe and the Middle East through purchases made via their online “Aid Shop,” but also on evacuating the most vulnerable individuals - those unable to escape on their own due to illness, disability, or age - from high-risk conflict zones like in Eastern Ukraine. 

In addition, the team expanded their efforts to include first-response disaster relief for the Turkey-Syria earthquake, arriving on the ground within days to carry out search and rescue missions, while also building shelters and distributing essential survival supplies such as food, bedding, medical kits, and water. The organisation expanded its efforts to support refugees in Ouistreham, France, mainly focusing on baby supplies such as nappies, as the number of women and children increased exponentially. Refugease also began its hydroponic farming efforts by creating prototype systems in Hungary, and testing ready-made systems on the island of Samos, Greece. Refugees are most often given carb-dense meals in camps, with their diets lacking in fresh fruit and vegetables, so the need to provide regenerative low-cost fresh food that also empowers refugees to be in control of their diet was identified. In October, Refugease started emergency fundraising efforts via their _Aid Shop_ to support humanitarian aid response in Gaza, and began searching for distribution partners. 

In 2023, Refugease once again assured donors that their contributions directly support refugees, with a total of £180,559 raised through the _Aid Shop,_ individual donations, fundraisers and corporate donors - and £242,658.96 spent on charitable activities, ensuring 100% of donated funds are spent on the charity’s causes. 

2023 was a particularly challenging year for the charity shops, which only contributed £17,837 net profit. Refugease used 2022 reserves to maintain its charitable activity while a recovery plan was implemented, which began to take effect in the final quarter of 2023 (making necessary cuts and investing in stable retail locations), and continues into 2024. With the changes in place, 45% profit margins are forecasted for mid-2025. 

With another year of rising costs across nearly every aspect of the organisation's expenses - notably in shops’ utility bills, fuel and logistics, wages, National Insurance contributions and with the organisation suffering the theft of their van (insurance didn’t cover all the loss) - diversifying income streams has become more essential than ever to ensure the long-term sustainability of its operations. 

As in 2022, many donors (individual, corporate, and the charity’s _Vintage Emporium retail_ outlet customers), were driven by the ongoing refugee crisis in Ukraine, while this year, a significant portion were also moved by the devastation caused by the Turkey-Syria earthquake, and the plight of the Gazan population. 

Refugease’s frontline evacuation missions, and response to the Turkey-Syria earthquake, garnered attention from global media outlets, as well as numerous regional television, newspaper, and radio channels. 

## **Income Sources Charitable Expenditure** 


_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **1. Frontline Evacuations:** 

## **Transporting the most vulnerable individuals to safer areas, away from conflict zones.** 

The charity is dedicated to saving lives in areas rarely reached by any other NGOs. Since the conflict in Ukraine’s Donbas region intensified in February 2022, Refugease's team of _Relief Runners_ has tirelessly provided skilled personnel, including trilingual translators, along with specialised equipment and vehicles to perform regular frontline evacuations and emergency aid deliveries. A rigorous hiring process ensures that all _Relief Runners_ are carefully vetted for suitability, commitment, and relevant experience to carry out these critical, life-saving missions. 

Refugease’s focus is on rescuing the most vulnerable individuals - those unable to escape on their own from isolated and hard-to-access areas in Eastern Ukraine. The team has worked diligently to bring people to safety, configuring evacuation vehicles to meet the unique needs of evacuees, who are often transported on stretchers or in wheelchairs due to illness, age, disability, or blindness. Many evacuations involve challenging settings such as high-rise buildings, remote villages, or farmland without road access; Refugease became the go-to organisation on the ground for such specialised missions among local NGOs and coordination networks receiving evacuation requests. 

In 2023, the demand for evacuations decreased, while the need for emergency humanitarian aid deliveries grew, and our efforts adapted accordingly. Refugease’s _Relief Runner_ s were able to evacuate approximately 288 vulnerable individuals from conflict zones in 2023. 




_Photos: 1. Brian, Refugease Relief Runner Volunteer, Eastern Ukraine, 2023 | 2. Example of how the Aid Shop is marketed to facilitate evacuations, in this case by making fuel directly available for donors to purchase | 3. Example screenshot of map from liveua.com helping the team monitor where evacuations are most likely needed._ 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **2. Humanitarian Aid:** 

## **Responding in real-time by serving refugees in transit by providing life-saving aid purchased locally to where it is distributed** 

Refugease has remained fully shifted from its original model of collecting and shipping donated aid items in containers, to now delivering humanitarian aid through its online _Aid Shop_ system. 

## **How the** _**Aid Shop**_ **works** 

The _Aid Shop_ is an e-commerce store accessible on the charity’s website, where people can buy the most needed survival items for refugees in Ukraine, France, Greece and the Middle East, facilitating the team to respond rapidly in emergencies. The workflow enables the team to process donations for specific items, and deliver those aid items in real-time, reassuring the donor of where their money is going. The online orders are collated, then funds and shopping lists are sent to partners or volunteers on the ground in the areas affected. This system also enables the charity to work around restrictions caused by Brexit and Covid, and provides a huge reduction in haulage and customs fees. 

Each item purchased via the website is automatically added to a virtual shopping list that is accessed by a local distributor (either a refugee or asylum seeker, a member of the Refugease team, or trusted local partner), who receives the funds from the purchases, and endeavours to buy the items locally, sometimes within minutes of the first order being made, making it an engaging experience for the donor, but more importantly, an effective emergency response system. The _Aid Shop_ also enables the charity to change the items seasonally, respond to emergencies quickly, and helps local economies thrive. 


_Examples of most needed survival items available for purchase per country in the Aid Shop, refugease.org_ 

## _**Aid Shop**_ **benefits:** 

**Speed:** Teams are able to respond immediately in emergencies anywhere in the world. Items bought locally to the emergency mean that no time is spent on international shipping, which can delay a response by weeks or months, particularly when cargo is stuck in customs. 

**Agility:** Items can be changed immediately (sometimes items are changed daily, and other times the changes are planned for at the turn of the season due to weather shifts) 

**Low cost:** No storage costs, no customs fees, no international shipping fees. 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


**Fair trade:** This workflow boosts struggling economies of war-torn or host nations, firstly by buying aid locally, support is given to independent businesses; secondly by employing refugees where possible to facilitate the distributions. 

**Security:** This _Aid Shop_ gives control and confidence back to the donor as to where their money is spent. The model also allows for the donor to be an active participant in the solution, rather than a disempowered bystander. 

The online AidShop generated a total income of **£38,223** in 2023. This achievement was driven by the charity’s strong social media presence and targeted email campaigns, all of which inspired significant support and compassion. 

**Turkey-Syria Earthquake** _**Aid Shop**_ **deliveries** 


_Earthquake Relief, Antakya & Samandağ , Turkey: February 2023_ 

**Ukraine** _**Aid Shop**_ **deliveries** 




_Aid deliveries, Eastern Ukraine: 2023_ 

**France & Greece** _**Aid Shop**_ **Deliveries** 




_Aid deliveries, Ouistreham, France & Samos, Greence: 2023_ 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **3. Self-reliance:** 

**Offering child refugees an education they can build a future on, and up-skilling adult refugees (in the UK and abroad) into employment.** 

## _**Education Centre, Za’atari**_ 

Refugease has continued to be the sole regular funder for the Za’atari Education Centre in Jordan, near the Syrian border, allowing the school to keep its enrollment to 125 Syrian refugee and low-income Jordanian children, aged four to fifteen. With approval from the Jordanian government, the partnership now provides regular English lessons in addition to the state-mandated curriculum of Arabic and Mathematics. 


## _**Refugee Employment - UK & Abroad**_ 

In 2023, Refugease continued to fund the salaries of refugee teachers at the Education Centre in Jordan and employed refugees in its UK retail workforce. 



_Teacher, Refugease-funded Zaa’tari Education centre, January 2023 | Ala, Retail Manager, UK_ 

## _**Hydroponic Farming Systems**_ 

Refugease also began its hydroponic farming efforts by creating prototype systems in Hungary, and successfully piloting ready-made systems on the island of Samos, Greece. 



_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **ACHIEVEMENTS AND PERFORMANCE** 

2023 was a financially challenging year. As the year progressed, the Trustees realised that the reduction in charitable donations meant commitments made in 2022 including additional staffing were unsustainable and significant cost-reduction actions were required. These included voluntary redundancy, closing unfilled vacancies, renegotiating various contractual commitments, streamlining aid operations, including cutting funding for some projects, stabilising the physical shops business and locations, and making some changes to financial administrative processes. The team started making changes in 2023, for which the charity is already seeing positive effects; Trustees are ensuring changes are continuing to be made throughout 2024, closely monitoring swift progress as we move forward. 

Overall 2023 has been a successful year for the charity (despite a notable decrease in income from 2022, which is largely due to a sharp decrease in press coverage for the escalating conflict in Ukraine). 

## *Total turnover of **£** £428,122k _(42.8% decrease from £748,540k in 2022)_ 

*Total income for the AidShop in 2022 - £38,223 _(72% decrease from 2022’s total of £136,885)_ 

*Profits from _Vintage Emporium_ charity shops in 2022 totalled £17,591 _(turnover - £246k)_ **.** Profit margins were much lower than anticipated this year, due to moving pop-up sites more frequently than planned, and soaring energy costs. More efforts have since been made to stabilise the locations of the retail outlets in order to achieve 40% profit per store by 2025. 

*288 civilians unable to flee themselves due to sickness, age or immobility evacuated from frontline locations in Eastern Ukraine. 

*Refugease staff and volunteers came together to provide first-response disaster relief efforts for the Turkey-Syria earthquake, arriving on the ground within two days to carry out search and rescue missions, while also building shelters and distributing essential survival supplies such as food, bedding, medical kits, and water, from purchases in the _Aid Shop._ To avoid swift resales of donated semi-permanent tents, the team ensured shelter was built only for those most in need, by only responding to those found already sleeping without sufficient shelter. 

*Refugease started emergency fundraising efforts to support humanitarian aid response in Gaza, and began searching for distribution partners. 

*The organisation expanded its efforts to supporting refugees in Ouistreham, France, mainly focusing on baby supplies such as nappies 

*Refugease also began its hydroponic farming efforts by creating prototype systems in Hungary, and successfully testing ready-made systems on the island of Samos, Greece. 

*Provided regular paid employment for 6+ refugees in the UK, and internationally. 

*Continued funding of all running costs of an education centre for 125 refugee children (increase from 80) in Jordan (including teacher wages, who are also refugees, school equipment and teaching supplies). 

*Refugease has continued to enhance and update its processes, accounting practices, policies, health and safety protocols, security measures, and technological infrastructure. 

_The organisation’s primary mission remains focused on preventing and alleviating poverty and hardship for those who are internally displaced or fleeing their countries due to war, persecution, or economic hardship._ 

_Refugease also provides emergency transport and essential survival aid, including food, shelter, clothing, and basic medical supplies._ 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


## **FINANCIAL REVIEW** 

The attached financial statements show the current state of the finances, which the Trustees considers to be acceptable. Total incoming resources were £428,122 and total outgoing payments amounted to £536,533, the net deficit for the year was £28,328. Restricted funds carried forward amounted to £1,666. 

The Trustees have identified that the charity is insolvent at the balance sheet date as well as at the date of signing this report. They are confident that the recovery plan in place is sufficient to return the charity to a solent position. The Trustees would like to draw your attention to the going concern note included under the policies relating to the production of the accounts in the notes. 

## Reserves Policy 

In light of the main risks to the Charity the Trustees have made a decision that the Charity should keep funds at a suitable level in order to meet its ongoing liabilities. 

## **PUBLIC BENEFIT** 

The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning the future activities of the Charity, These are shown above in the section 'Objectives and activities'. 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . 

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :- 

- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

- select suitable accounting policies and apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; 

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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_REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023_ 


The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

Approved by the trustees on and signed on their behalf by: 


**Greg Holder Chair of Trustees, Refugease** 

## **Date: 31/10/2024** 

_Refugease is a registered charity under the The Charity Commission. Registration No: 1175022_ 

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## **Refugease** 

## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2023** 

I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 38 for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and  with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 21. 

## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report** 

As described on page 8, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. 

The Trustees consider that the audit requirement of  Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. 

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:- 

a) examine the financial statements of the charity under Section 145 of the Act; 

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Basis of Independent Examiner's Statement and scope of work undertaken** 

Since the charity's gross income exceeded £250,000, the charity's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Certified Accountant, which is one of the listed bodies. 

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination.  An independent examination includes a review of the accounting records kept by the charity  and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. 

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide 

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. 

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters. 

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## **Refugease** 

## **Independent Examiner's Statement, Report and Opinion** 

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:- 

The gross income of the charity in the year ended 31 December 2023 appears to exceed the sum specified in Section 145(3)  of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Certified Accountant; 

This  is a report in respect of an examination carried out under 145 of the Act  and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; 

and that 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  with Section 130 of The Charities Act 2011; 

the financial statements do not accord with those records; or 

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination; 

have not been prepared in accordance with  the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP). 

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 financial statements to be reached. 

## **Signed:-** 


James Wheelan - Independent Examiner 

Chartered Certified Accountant 

Minshull House 67 Wellington Road North Stockport Cheshire SK4 2LP 

This report was signed on 31 October 2024 

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## **Refugease - Statement of Financial Activities for the year ended 31 December 2023** 

## _**Statement of Financial Activities for the year ended 31 December 2023**_ 

|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>174,647<br>Other trading activities<br>A3<br>247,355<br>Investments<br>A4<br>120<br>**Total income**<br>**A**<br>**422,122**<br>**Expenditure on:**<br>Raising funds<br>B1<br>289,230<br>Charitable activities<br>B2<br>238,636<br>Other<br>B3<br>1,000<br>**Total expenditure**<br>**B**<br>**528,866**<br>**Net income for the year**<br>**(106,744)**<br>**Net income after transfers**<br>**A-B-C**<br>**(106,744)**<br>**(106,744)**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>76,750<br>**Total funds carried forward**<br>**(29,994)**<br>**SORP**<br>**Ref**<br>**Net movement in funds**|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>6,000<br>-<br>-<br>**6,000**<br>-<br>7,667<br>-<br>**7,667**<br>**(1,667)**<br>**(1,667)**<br>**(1,667)**<br>3,333<br>**1,666**|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**180,647**<br>**247,355**<br>**120**<br>**428,122**<br>**289,230**<br>**246,303**<br>**1,000**<br>**536,533**<br>**(108,411)**<br>**(108,411)**<br>**(108,411)**<br>**80,083**<br>**(28,328)**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>392,546<br>347,754<br>8,241|
|---|---|---|---|
||||**748,541**|
||||367,975<br>312,400<br>-|
||||**680,375**|
|||||
||||**68,166**|
||||**68,166**|
||||**68,166**<br>11,917|
||||**80,083**|



A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts. 

All activities derive from continuing operations 

**The notes attached on pages 21 to 38 form an integral part of these accounts.** 

12 



## **Refugease - Statement of Financial Activities for the year ended 31 December 2023** 

## **Refugease - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP** 

|**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>Charitable activities<br>A2<br>Other trading activities<br>A3<br>Investments<br>A4<br>Other<br>A5<br>**Total income**<br>**A**<br>**Expenditure on:**<br>Raising funds<br>B1<br>Charitable activities<br>B2<br>Other<br>B3<br>Tax on surplus on ordinary activitie B3<br>Other taxation<br>B3<br>**Total expenditure**<br>**B**<br>B4<br>**Net income for the year**<br>**Transfers between funds**<br>**C**<br>**Net income after transfers**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>**Total funds carried forward**<br>**Net movement in funds**<br>**SORP**<br>**Ref**<br>Net gains on investments|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>387,446<br>-<br>347,754<br>8,241<br>-<br>743,441<br>367,975<br>310,633<br>-<br>-<br>-<br>**678,608**<br>-<br>64,833<br>-<br>64,833<br>**64,833**<br>11,917<br>**76,750**<br> <br>|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>5,100<br>-<br>-<br>-<br>-<br>-<br>5,100<br>-<br>1,767<br>-<br>-<br>-<br>-<br>**1,767**<br>-<br>3,333<br>-<br>3,333<br>**3,333**<br>-<br>**3,333**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**392,546**<br>**-**<br>**347,754**<br>**8,241**<br>**-**<br>**748,541**<br>**367,975**<br>**312,400**<br>**-**<br>**-**<br>**-**<br>**680,375**<br>-<br>68,166<br>**-**<br>68,166<br>**68,166**<br>**11,917**|
|---|---|---|---|
||||**80,083**|



## **All activities derive from continuing operations** 

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement 

13 



**Refugease - Statement of Financial Activities for the year ended 31 December 2023** 

## **The notes attached on pages 21 to 38 form an integral part of these accounts.** 

## **Statement of Total Recognised Gains and Losses for the year ended 31 December 2023** 

|**Surplus for the year :-**<br>Realised gains/(losses) on the disposal of tangible fixed assets<br>Realised gains  on disposals of social investments which are programme related<br>**_Income from operations before tax in the Statement of Financial Activites_**<br>**Net Movement in funds before taxation**<br>**Funds generated in the year as shown on Statement of Financial Activities**<br>Net excess of income over expenditure from operations before tax|**2023**<br>**£**<br>(107,411)<br>(1,000)<br>-<br>**(108,411)**<br>**(108,411)**<br>**(108,411)**|**2022**<br>**£**<br>68,166<br>-<br>-|
|---|---|---|
|||**68,166**|
|||**68,166**|
|||**68,166**|



## **The notes attached on pages 21 to 38 form an integral part of these accounts.** 

**Refugease - Resources applied in the year ended 31 December 2023 towards fixed assets for Charity use:-** 

|Funds generated in the year as detailed in the SOFA<br>Resources applied on functional fixed assets<br>Other applications of funds<br>**Net resources available to fund charitable activities**|**2023**<br>**£**<br>(108,411)<br>7,855<br>-<br>**(100,556)**|**2022**<br>**£**<br>68,166<br>(27,700)<br>-|
|---|---|---|
|||**40,466**|



The resources applied on fixed assets for charity use represents the cost of additions less  proceeds of any disposals. 

**The notes attached on pages 21 to 38 form an integral part of these accounts.** 

14 



## **Refugease - Statement of Financial Activities for the year ended 31 December 2023** 

## **Movements in revenue and capital funds for the year ended 31 December 2023** 

## **Revenue accumulated funds** 

|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>Accumulated funds brought forward<br>76,750<br>(106,744)<br>**(29,994)**<br>**Closing revenue funds**<br>**(29,994)**<br>**Summary of  funds**<br>**Unrestricted**<br>**and**<br>**Designated funds**<br>**2023**<br>**£**<br>Revenue accumulated funds<br>(29,994)<br>Recognised gains and losses before<br>transfers|**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>3,333<br>(1,667)<br>**1,666**<br>**1,666**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>1,666|**Total**<br>**Funds**<br>**2023**<br>**£**<br>80,083<br>(108,411)<br>**(28,328)**<br>**(28,328)**<br>**Total**<br>**Funds**<br>**2023**<br>**£**<br>**(28,328)**|**Last year**<br>**Total Funds**<br>**2022**<br>**£**<br>**11,917**<br>68,166|
|---|---|---|---|
||||**80,083**|
||||**80,083**|
||||**Last Year**<br>**Total Funds**<br>**2022**<br>**£**<br>80,083|



**The notes attached on pages 21 to 38 form an integral part of these accounts.** 

15 



## **Refugease -  Balance Sheet as at 31 December 2023** 

|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2023**||**2022**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|10|A2||7,663||14,466|
|**Current assets**||B|||||
|Debtors|12|B2|21,707||7,500||
|Cash at bank and in hand||B4|8,530||74,493||
|**Total current assets**|||30,237||81,993||
|**Creditors: amounts falling due within**|||||||
|**one year**|13|C1|(66,228)||(16,376)||
|**Net current assets**||||(35,991)||65,617|
|**The total net assets of the charity**||||**(28,328)**||**80,083**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|20|D2|1,666||3,333||
|||||1,666||3,333|
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|20|D3|(29,994)||76,750||
|||||(29,994)||76,750|
|**Designated Funds**|||||||
|**Total charity funds**||||**(28,328)**||**80,083**|



16 



## **Refugease -  Balance Sheet as at 31 December 2023** 

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. 

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11. 

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. 


## **GREG HOLDER** 

Trustee 

Approved by the board of trustees on 31 October 2024 

**The notes attached on pages 21 to 38 form an integral part of these accounts.** 

17 



## **Refugease** 

## **Cash Flow Statement for the year ended 31 December 2023** 

|**Cash flows from operating activities**<br>**A**<br>**_Cash flows from investing activities_**<br>Interest received<br>Purchase of property, plant and equipment<br>**Net cash provided by investing activities**<br>**B**<br>**_Cash flows from financing activities_**<br>Net cash provided by  operating activities as shown below|**2023**<br>**£**<br>(63,938)<br>120<br>(2,145)<br>**(2,025)**|**2022**<br>**£**<br>80,898|
|---|---|---|
|||8,241<br>(27,700)|
|||**(19,459)**|
||||
||||
|**Net cash provided by financing activities**<br>**C**<br>**Overall cash provided by all activities**<br>**Cash movements**<br>Change in cash and cash equivalents from activities  in the<br>year ended 31 December 2023<br>Cash and cash equivalents at  1 January 2023<br>Change in cash and cash equivalents due to exchange rate movements<br>**A+B+C**<br>**Cash at bank and in hand less overdrafts at 31 December**|**-**<br>**(65,963)**<br>(65,963)<br>74,493<br>-<br>**8,530**|**-**|
||||
|||**61,439**|
|||61,439<br>13,055<br>-|
|||**74,494**|



18 



## **Refugease** 

## **Cash Flow Statement for the year ended 31 December 2023 Refugease** 

## **Cash Flow Statement for the year ended 31 December 2023 - Continued** 

## **Reconciliation of net  income to net cash flow from operating activities** 

|Net  income as shown in the Statement of Financial Activities<br>**_Adjustments for :-_**<br>Depreciation charges<br>Write downs of investments<br>Net unrealised losses on investment assets<br>Dividends, interest and rents from investments<br>Loss on the sale of Fixed and Intangible Assets<br>Decrease in debtors<br>Increase in creditors, excluding loans<br>**Net cash provided by  operating activities**<br>**A**<br>**Analysis of cash and cash equivalents**<br>Cash  in hand at for the year ended 31 December 2023<br>Notice deposits - (less than 3 months)<br>**Total cash and cash equivalents**|(108,411)<br>7,948<br>-<br>-<br>(120)<br>1,000<br>(14,207)<br>49,852<br>**(63,938)**<br>**2023**<br>**£**<br>8,530<br>-<br>**8,530**|68,166<br>13,234<br>-<br>-<br>(8,241)<br>-<br>-<br>7,739|
|---|---|---|
|||**80,898**|
|||**2022**<br>**£**<br>74,493<br>-|
|||**74,493**|



## **Refugease** 

## **Cash Flow Statement for the year ended 31 December 2023 - Continued** 

## **Analysis of change in net debt** 

|Cash<br>**Total**|**_At start_**<br>**_of year_**<br>74,493<br>74,493|**_Cash_**<br>**_Flows and_**<br>(65,963)<br>(65,963)|**_At end_**<br>**_of year_**<br>8,530|
|---|---|---|---|
||||�����|



19 



## **Refugease** 

## **Cash Flow Statement for the year ended 31 December 2023** 

20 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## **1 Accounting policies** 

## _**Policies relating to the production of the accounts.**_ 

## **Basis of preparation and accounting convention** 

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP),  in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice. 

## **Going Concern** 

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. The Trustees identify that the charity is insolvent at the balance sheet date and the date of signing but are confident that the recovery plan in place will be sufficient to bring the charity back into a solvent position. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2025, the Trustees are satisfied that, at the time of approving the financial statements, it is  appropriate  to adopt the going concern basis  in preparing  the financial statements. 

Other than these matters, the Trustees are not aware of any other material uncertainites about the charity's ability to continue as a going concern. 

## **Risks and future assumptions** 

The charity is a public benefit entity. 

21 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## _**Policies relating to categories of income and income recognition.**_ 

## **Nature of income** 

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. 

## **Categories of Income** 

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income. 

**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser. 

**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. 

## **Income recognition** 

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. 

Dividends are accrued when the shareholder’s right to receive payment is established. 

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. 

All income is accounted for gross, before deducting any related fees or costs. 

## **Donated goods, facilities and services** 

**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets. 

22 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items. 

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales. 

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense. 

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made. 

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are  recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_ 

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner. 

**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity. 

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value. 

23 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## _**Policies relating to expenditure on goods and services provided to the charity.**_ 

## **Recognition of liabilities and expenditure** 

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.. 

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the  obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. 

## _**Policies relating to assets, liabilities and provisions and other matters.**_ 

## _**Tangible fixed assets**_ 

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. 

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. 

Plant and machinery 33.33 % straight line Motor vehicles 33.33 % straight line 

A regular annual review of the likelihood of asset impairment is undertaken. 

24 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## **Accounting for capital grants and fixed asset funds.** 

Gifts of  tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose. 

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note  10. 

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund. 

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds,  a transfer is made from unrestricted funds to a designated fixed asset fund. 

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of  acquisition or subsequent revaluation. 

As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any. 

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets. 

In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets. 

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which  case a liability for  repayment  is recognised. 

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP. 

25 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## **Debtors** 

Debtors are measured at their recoverable amounts at the balance sheet date. 

## **Financial instruments including cash and bank balances** 

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn,  are shown at the amounts properly reconciled to the bank statements. 

## **Pensions - defined contribution schemes** 

The charity operates a defined contribution pension scheme.  Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. 

There are no endowment funds. 

## **2 Liability to taxation** 

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 

## **3 Winding up or dissolution of the charity** 

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 

## **4 Significance of financial instruments to the charity's position** 

There are no significant implications on the charity financial instruments. 

26 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023 5 Net surplus before tax in the financial year** 

|**es to the Accounts for the year ended 31 December 2023**<br>**Net surplus before tax in the financial year**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|7,948|13,234|
|Pension costs|4,920|3,781|



## **6 The contribution of volunteers** 

The charity depends on the support of its volunteers, which is much appreciated. 

## **7 Staff costs and emoluments** 

|**_Salary costs_**<br>**2023**<br>**2022**<br>**£**<br>**£**<br>Gross Salaries excluding trustees and key management personnel<br>266,089<br>215,520<br>Employer's National Insurance for all staff<br>15,289<br>12,434<br>Employer's contribution to defined benefit pension schemes<br>4,920<br>3,781<br>**Total salaries, wages and related costs**<br>**286,298**<br>**231,735**<br>**_Numbers of full time employees or full time equivalents_**<br>**2023**<br>**2022**<br>The average number of total staff employed in the year was<br>19<br>21<br>73,460<br>79,521<br>1,863<br>1,881<br>The remuneration in the year year was<br>Pension contributions paid by the employer<br>**_����������������������������������_**<br>**_������������������_**<br>**75,32�**<br>**81,402**<br>Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related<br>entity, either in the current or prior year.<br>No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.<br>Key management personel����������������|**2023**<br>**£**<br>266,089<br>15,289<br>4,920|**2022**<br>**£**<br>215,520<br>12,434<br>3,781|
|---|---|---|
||**286,298**|**231,735**|
||**2023**<br>19|**2022**<br>21|
||**75,32�**|<br>**81,402**|



## **8 Defined contribution pension schemes** 

The charity operates a defined contribution pension scheme, the costs of which are shown above. 

Any liabilites and assets associated with the scheme are shown under debtors and creditors. 

## **9 Remuneration and payments to Trustees and persons connected with them** 

No trustees or persons connected with them received any remuneration from the charity, or any related entity. 

27 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## **10 Tangible fixed assets** 

|**_Current Year_**<br>**Cost**<br>At 1 January 2023<br>Additions<br>Disposals<br>**At 31 December 2023**<br>**Depreciation**<br>At 1 January 2023<br>Charge for the year<br>On disposals<br>**At 31 December 2023**<br>**Net book value**<br>**At 31 December 2023**<br>**At 31 December 2022**<br>**_Prior Year_**<br>**Cost**<br>Additions<br>**31 December 2022**<br>**Depreciation**<br>Charge for the year<br>**31 December 2022**|**Land and**<br>**Buildings**<br>£<br>-<br>-<br>-|**Plant &**<br>**Machinery**<br>£<br>-<br>2,145<br>-|**Motor**<br>**Vehicles**<br>£<br>27,700<br>-<br>(9,000)|**Total**<br>£<br>27,700<br>2,145<br>(9,000)|
|---|---|---|---|---|
||**-**|**2,145**|**18,700**|**20,845**|
||-<br>-<br>-|-<br>715<br>-|13,234<br>7,233<br>(8,000)|13,234<br>7,948<br>(8,000)|
||**-**|**715**|**12,467**|**13,182**|
||**-**|**1,430**|**6,233**|**7,663**|
||||||
||**-**|**-**|**14,466**|**14,466**|
||**Land and**<br>**Buildings**<br>£<br>-|**Plant &**<br>**Machinery**<br>£<br>-|**Motor**<br>**Vehicles**<br>£<br>27,700|**Total**<br>£<br>27,700|
||**-**|**-**|**27,700**|**27,700**|
||-|-|13,233|13,233|
||**-**|**-**|**13,233**|**13,233**|



## **Net book value** 

**31 December 2022** 

**14,467 14,467** 

28 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

|**12 Debtors**<br>Trade debtors<br>Other debtors<br>**13 Creditors: amounts falling due within one year**<br>Trade creditors<br>Accruals<br>PAYE, NIC VAT and other taxes<br>Other creditors<br>**18 Income and Expenditure account summary**<br>**At 1 January 2023**<br>Surplus after tax for the year<br>**At 31 December 2023**|**2023**<br>**£**<br>17,523<br>4,184|**2022**<br>**£**<br>-<br>7,500|
|---|---|---|
||**21,707**|**7,500**|
||**2023**<br>**£**<br>4,786<br>16,494<br>43,537<br>1,411|**2022**<br>**£**<br>-<br>1,500<br>13,863<br>1,013|
||**66,228**|**16,376**|
||**2023**<br>**£**<br>80,083<br>(108,411)|**2022**<br>**£**<br>11,917<br>68,166|
||**(28,328)**|**80,083**|



29 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

**19 Particulars of how particular funds are represented by assets and liabilities** 

|**At 31 December 2023**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities<br>**At 1 January 2023**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**funds**<br>**£**<br>7,663<br>28,571<br>(66,228)|**Designated**<br>**funds**<br>**£**<br>-<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>1,666<br>-|**Total**<br>**Funds**<br>**£**<br>**7,663**<br>**30,237**<br>**(66,228)**|
|---|---|---|---|---|
||**(29,994)**|**-**|**1,666**|**(28,328)**|
||**Unrestricted**<br>**funds**<br>**£**<br>14,466<br>78,660<br>(16,376)|**Designated**<br>**funds**<br>**£**<br>-<br>-<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>3,333<br>-|**Total**<br>**Funds**<br>**£**<br>**14,466**<br>**81,993**<br>**(16,376)**|
||**76,750**|**-**|**3,333**|**80,083**|



30 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## **20 Change in total funds over the year as shown in Note 19 , analysed by individual funds** 

|**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>**Total unrestricted and designated funds**<br>**_Restricted funds:-_**<br>Anderson Partners<br>**Total restricted funds**<br>**Total charity funds**|**Funds brought**<br>**forward from**<br>**2022**<br>**£**<br>76,750|**Movement in**<br>**funds in 2023**<br>**See Note 21**<br>**£**<br>(106,744)|**See Note 0**<br>**£**<br>**-**<br>**Transfers**<br>**between**<br>**funds in 2023**|**Funds carried**<br>**forward to**<br>**2024**<br>**£**<br>**(29,994)**|
|---|---|---|---|---|
||**76,750**|**(106,744)**|**-**|**(29,994)**|
||3,333|(1,667)|-|**1,666**|
||**3,333**|**(1,667)**|**-**|**1,666**|
||||||
||**80,083**|**(108,411)**|**-**|**(28,328)**|



## **21 Analysis of movements in funds over the year as shown in Note 20** 

|**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>**_Restricted funds:-_**<br>Children Salon earquake relief<br>Anderson Partners|**Income**<br>**2023**<br>**£**<br>422,122<br>6,000<br>-|**Expenditure**<br>**2023**<br>**£**<br>(528,866)<br>(6,000)<br>(1,667)|**Other**<br>**Gains &**<br>**Losses**<br>**2023**<br>**£**<br>-<br>-<br>-|**Movement**<br>**in  funds**<br>**2023**<br>**£**<br>**(106,744)**<br>**-**<br>**(1,667)**|
|---|---|---|---|---|
||**428,122**|**(536,533)**|**-**|**(108,411)**|



31 



## **Refugease** 

## **Notes to the Accounts for the year ended 31 December 2023** 

## **22 The purposes for which the funds as** 

## _**Unrestricted and designated funds:-**_ 

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Unrestricted Revaluation Reserve This fund represents the unrestricted surplus arising on the revaluation of the charity's assets. The purpose of these funds is described under the accounting policy Designated Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. 

## _**Restricted funds:-**_ 

The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the Restricted Revaluation Reserve charity's assets. Earthquake releif Children Salon earquake relief A contribution towards the purchase of a van Anderson Partners 

## **23 Ultimate controlling party** 

The charity is under the control of its legal members. 

If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. 

32 



## **Refugease** 

## **Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015** 

## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_ 

## **24 Donations, Grants and Legacies** 

|**Donations, Grants and Legacies**|||||
|---|---|---|---|---|
|**Donations and gifts from individuals**<br>Refunds from HMRC on gift aided donations<br>**Total donations and gifts from**<br>**individuals**<br>Donations including aid shop|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>22,287<br>152,360|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>6,000|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**22,287**<br>**158,360**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>26,562<br>360,884|
||**174,647**|**6,000**|**180,647**|**387,446**|



|**Total public sector revenue grants**<br>Grants<br>**Revenue grants from government and**<br>**public bodies**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>-|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**-**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>5,100|
|---|---|---|---|---|
||**-**|**-**|**-**|**5,100**|



All the grants in the prior year were unrestricted. 

## **Revenue grants from government and public bodies - Prior Year analysis** 

|**Prior Year**|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>-|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>5,100|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**5,100**|
|---|---|---|---|



|**Total Donations, Grants and Legacies**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**174,647**<br>All the donations and gifts in the prior year were unrestricted.<br>**_Prior year_**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**387,446**|||||
|---|---|---|---|---|
||**174,647**|**6,000**|**180,647**|**392,546**|
|||**Restricted**<br>**Funds**<br>**2022**<br>**£**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**||
||**387,446**|**5,100**|**392,546**||



33 



## **Refugease** 

**Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015** 

## **25 Income from other, non charitable, trading activities** 

|**Total from other activities**<br>**A3**<br> **Investment income**<br>Bank Interest Receivable<br>**Total investment income**<br>**A4**<br>Trading activities to raise funds for the<br>charity|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>247,355|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**247,355**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>347,754|
|---|---|---|---|---|
||**247,355**|**-**|**247,355**|**347,754**|
|||||**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>8,241|
||||||
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>120|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**120**||
||**120**|**-**|**120**|**8,241**|



## **26 Investment income** 

34 



## **Refugease** 

**Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015** 

## **27 Expenditure on charitable activities - Direct spending** 

|**_Current Year_**<br>**Total direct spending**<br>**B2a**<br>**_Prior Year_**<br>**Total direct spending**<br>**B2a**<br>Other<br>Aid logistics<br>Aid expenditure<br>Gross wages and salaries - charitable<br>activities<br>Aid expenditure<br>Refugee employment<br>Repairs and maintenance<br>Jordan running costs<br>Technology and communications<br>Professional fees<br>Travel and Subsistence - Charitable<br>Activities|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>126,557<br>2,121<br>-<br>88,463<br>-<br>3,159<br>-<br>4,728<br>5,827<br>-|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>-<br>-<br>6,000<br>-<br>-<br>-<br>-<br>-<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**126,557**<br>**2,121**<br>**-**<br>**94,463**<br>**-**<br>**3,159**<br>**-**<br>**4,728**<br>**5,827**<br>**-**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**52,304**<br>**3,788**<br>**20,164**<br>**158,566**<br>**33,829**<br>**2,391**<br>**18,640**<br>**3,104**<br>**3,236**<br>**1,644**|
|---|---|---|---|---|
||**230,855**|**6,000**|**236,855**|**297,666**|
||**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>158,466|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>100|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**158,566**||
||**297,566**|**100**|**297,666**||



35 



## **Refugease** 

**Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015** 

## **28 Support costs for charitable activities** 

|**_Current Year_**<br>**_Financial costs_**<br>**Support costs before reallocation**<br>**Total support costs - Current Year**<br>**_Prior Year_**<br>**_Financial costs_**<br>Depreciation & Amortisation in total for<br>**Total support costs - Prior Year**<br>**_Support costs before reallocation_**<br>Depreciation & Amortisation in total for|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>6,281|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>1,667|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**7,948**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**13,234**|
|---|---|---|---|---|
||**6,281**|**1,667**|**7,948**|**13,234**|
||**6,281**|**1,667**|**7,948**|**13,234**|
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>11,567|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>1,667|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**13,234**|**-**<br>**-**<br>**-**|
||**11,567**|**1,667**|**13,234**||
||**11,567**|**1,667**|**13,234**||



## **29 Other Expenditure - Governance costs** 

|**_Current Year_**<br>Independent Examiner's fees<br>**Total Governance costs**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>1,500|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**1,500**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**1,500**|
|---|---|---|---|---|
||**1,500**|**-**|**1,500**|**1,500**|



36 



## **Refugease** 

## **Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015** 

|**30 Total Charitable expenditure**<br>**_Current Year_**<br>Total direct spending<br>**B2a**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**<br>**_Prior Year_**<br>Total direct spending<br>**B2a**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>230,855<br>6,281<br>1,500|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>6,000<br>1,667<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**236,855**<br>**7,948**<br>**1,500**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**297,666**<br>**13,234**<br>**1,500**|
|---|---|---|---|---|
||**238,636**|**7,667**|**246,303**|**312,400**|
||**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>297,566<br>11,567<br>1,500|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>100<br>1,667<br>-|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**297,666**<br>**13,234**<br>**1,500**||
||**310,633**|**1,767**|**312,400**||
||||||
||||||



## **31** 

## 

|**_Current Year_**<br>Marketing & advertising of fundraising<br>Gross wages and salaries - fundraising activities<br>Premises costs<br>Professional fees<br>Logistics<br>Other shop costs<br>**Total fundraising costs**<br>**B1**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>2,922<br>159,741<br>77,472<br>21,579<br>19,574<br>7,942|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-|**Current year**<br>**Prior Year**<br>**Total Funds**<br>**Total Funds**<br>**2023**<br>**2022**<br>**£**<br>**£**<br>**2,922**<br>**4,417**<br>**159,741**<br>**171,200**<br>**77,472**<br>**100,084**<br>**21,579**<br>**47,878**<br>**19,574**<br>**30,862**<br>**7,942**<br>**13,534**|
|---|---|---|---|
||**289,230**|**-**|**289,230**<br>**367,975**|



All the expenditure in the prior year was unrestricted. 

## **32 Gains and losses on fixed asset disposals and summary of impairments** 

|**Total losses**<br>**B3**<br>**33 Total of other expenditure**<br>**_Current Year_**<br>Total other expenses and costs<br>**Total other expenditure**<br>**B3**<br>Realised losses on disposals of tangible<br>fixed assets held for the charity’s own use|1,000|-|**1,000**|**-**|
|---|---|---|---|---|
||**1,000**|**-**|**1,000**|**-**|
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>1,000|**Current year**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2023**<br>**£**<br>**1,000**|**Prior Year**<br>**Total Funds**<br>**2022**<br>**£**<br>**-**|
||**1,000**|**-**|**1,000**|**-**|



37 



## **Refugease** 

**Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015** 

38