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← Refugease

2024-12-31-accounts

REFUGEASE

CHARITY REGISTERED NO. 1175022

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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 2024

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

The principal office of the Charity is:

Refugease HQ 69 St John’s Road Tunbridge Wells Kent TN4 9TT

The Trustees of the charity are:

Gregory Holder Mark Lukas Raisa Desypri Jon Traquair Lorna Furminger

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

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 the Charity’s constitution.

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 2024

Refugease’s activities are divided into three main mission areas: Frontline Evacuations, Humanitarian Aid, and Self-Reliance. In 2024, the organisation had a total turnover of £302,506 (29% decrease from £428,122 in 2023).

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 delivering emergency humanitarian aid to refugees in transit across Europe and the Middle East through purchases made via their online “Aid Shop”.

In addition, the team expanded their efforts to include delivering emergency aid in the Gaza Strip. The situation on the ground has been highly precarious, and identifying reliable partners was challenging. However, this played directly to Refugease’s core strengths: connectivity, trust, and an established global network. The mission team is now working with a group of flexible, accountable, and fearless grassroots NGOs. One of Refugease’s trustees met these partners in person in Gaza, allowing us to verify their accountability first-hand, beyond standard vetting procedures. We’re proud to say that, through these partnerships, Refugease has been able to deliver aid to people in Gaza when many others could not: once again fulfilling our mission to reach those who would otherwise be left without help, despite immense logistical and operational hurdles.

The organisation continued supporting refugees in Ouistreham, France, via the Aid Sho p, and support for refugees on Samos, Greece, by fundraising for bus tickets (all via Aid Shop sales) that enabled the camp’s residents to travel to the “Free Market” in the town. This initiative provides a dignified, transaction-free shopping experience, allowing refugees to choose the clothes and food items most needed for their families. Life in the camps often means meals that are heavily carb-based, with little access to fresh fruit and vegetables. To bridge this gap, Refugease is prioritising affordable, regenerative sources of fresh food - empowering refugees to take greater control of their diets and wellbeing. This is being explored both through the Aid Shop model and through harvests from our hydroponic farming initiatives.

Unlike in 2023, when donor support was driven primarily by the urgent needs of people fleeing Ukraine, in 2024 contributions from individuals, corporate partners, and customers of our Vintage Emporium outlets were motivated by two key appeals: the charity’s own campaign to stabilise its operations, and the urgent need for humanitarian aid by people in the Gaza Strip.

In 2024, Refugease once again assured donors that their contributions directly support refugees, with a total of £85,732 (£ 180,559 in 2023 ), raised through the Aid Shop, individual donations, fundraisers and corporate donors.

A total of £112,593 was spent on charitable activities, ensuring the charity’s promise that 100% of donated funds are spent on charitable causes.

2024 was a much improved year for the charity’s retail outlets, which contributed £16,521 net profit. This is a 7% decrease when compared with 2023. The organisation’s recovery plan, involving necessary cost reductions and investment in stable long-term retail locations (maturing from their former pop-up only model) was well under way throughout 2024, positioning the organisation for stronger growth. With these changes in place, profit margins of 21% are forecasted for mid-2025.

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 2024

External sources brought personal challenges for the organisation’s Managing Director, including disruption linked to her public role and the visibility of Refugease. These circumstances placed extraordinary pressure on leadership capacity. Nevertheless, through resilience and the unwavering commitment of our team, partners, and supporters, Refugease continued to stabilise and uphold its mission.

Due to these pressures, it became particularly challenging to overcome inevitable donor fatigue as a result of cost-of-living increases, so, with much success, a public appeal was launched to ‘save’ the organisation.

The organisation has thankfully stabilised significantly since its public plea for support. Internal compliance and bookkeeping practices have been strengthened, and retail shop locations are now being made more

secure through investment in long-term leases, balancing this with the continuation of our pop-up shop model, which remains active but is no longer solely relied upon.

With another year of sustained increases in costs across nearly every aspect of the organisation’s operations, much as in 2023, notably in shop utility bills, fuel and logistics, wages, and National Insurance contributions - diversifying income streams has become more essential than ever to ensure long-term sustainability. The Managing Director voluntarily and proactively reduced hours to a part-time role, which allowed her more time to spend voluntarily to minimise the disruption caused from external sources linked to her position, and to enable further strategic adjustments. Alongside this, a range of cost-cutting measures have been implemented to ensure the organisation carries itself through the next 24 months and emerges in a stronger, more resilient position.

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 2024

The Unsafest Journey – Awareness & Fundraising Campaign

Refugease partnered with creative agency HAVAS London on the award-winning, pro bono campaign The Unsafest Journey , an immersive awareness initiative shown across the London Underground, cinemas, and national newspapers. Displayed on escalator screens, it gave commuters the chilling sense of making the Channel crossing themselves, urging them to donate the cost of their daily journey (£2.80) to help refugees avoid such dangers. While Refugease welcomes refugees wherever they are, the campaign underscored that the safest, most effective help is provided close to conflict, reducing forced migration. The campaign achieved 4th place in Campaign Magazine’s Top 10 Creative Campaigns for its innovation and emotional impact:

“ UK-based charity Refugease brought home the grim reality of migrant Channel crossings with this chilling image of a child's shoe floating downwards in a cold sea. With commuters in mind, copy that appears to drift downwards makes the plea: ‘Help refugees avoid this journey by donating the cost of yours.’ ”

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Refugease is a registered charity under the The Charity Commission. Registration No: 1175022 Ny
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REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

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

In previous years, Refugease operated frontline evacuations, transporting the most vulnerable individuals to safety from active conflict zones. In 2024, the need for such evacuations in Eastern Ukraine reduced significantly, and our van was transferred to a trusted partner charity who continue this work with the vehicle, and use it to transport food. Refugease now supports their efforts by fundraising for fuel via the Aid Shop , while also providing hot meals in eastern regions, particularly in hospital settings.

Refugease remained connected to local NGOs and emergency service networks, ready to respond immediately should the need for evacuations rise again. The charity’s focus is on those least able to flee without assistance - people with reduced mobility, the elderly, and families with children, based in hard-to-reach places such as high-rise flats or isolated farms. These operations require specialist vehicles, precise planning, and careful coordination.

Though fewer in number, these evacuations are highly deliberate and target those most often overlooked by other organisations. By prioritising cases others cannot reach, Refugease ensures that individuals otherwise left behind are brought to safety. We will continue to commit resources to these life-saving operations when the situation demands.

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 2024

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

Refugease remains 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 platform on the Refugease website that enables supporters to purchase essential survival items for refugees in Ukraine, France, Greece, and the Middle East. This system converts donations into practical aid almost immediately, with local distributors purchasing items on the ground - often within minutes - ensuring a rapid and transparent emergency response.

By sourcing aid locally, the Aid Shop reduces haulage and customs costs, overcomes restrictions caused by Brexit and COVID, and strengthens local economies. It also allows Refugease to adjust items seasonally and respond flexibly to emerging needs. *See image below for examples of most needed survival items in Gaza from 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.

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 Aid Shop generated a total income of £16,126 in 2024. This achievement was driven by the charity’s strong social media presence and targeted email campaigns, all of which inspired significant support and compassion.

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 2024

📍 Gaza, Aid Shop deliveries

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 2024

📍 Greece Aid Shop Deliveries

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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, Jordan

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 enrolment 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.

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

8

REFUGEASE CHARITY REGISTERED NO. 1175022 TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

Refugee Employment - UK & Abroad

In 2024, Refugease continued to fund the salaries of refugee teachers at the Education Centre in Jordan and employed refugees in its UK retail workforce.

2024 was a year of stabilisation and recovery for Refugease. Following the financial challenges of 2023, the Trustees and management implemented a series of decisive measures to strengthen the organisation’s foundations and ensure long-term sustainability. The reduction in overall income required continued prudence and adaptability, but many of the strategic adjustments made during 2023 began to yield positive results.

Throughout 2024, the charity focused on cost reduction, increased financial oversight, and the consolidation of its retail operations. The closure of the warehouse, sale of the charity van, and relocation to stable long-term shop premises formed part of this recovery plan. Administrative and bookkeeping processes were tightened, internal compliance and safeguarding procedures enhanced, and several operational efficiencies introduced.

The Managing Director voluntarily transitioned to a part-time contractual role during 2024, allowing for increased focus on governance, compliance, and strategic oversight, while also addressing ongoing external challenges associated with her public-facing position. The remaining hours required to constitute a full-time commitment are now contributed on a voluntary basis, demonstrating a continued and exceptional dedication to the charity’s mission and stability. Despite these pressures, Refugease maintained its capacity to deliver humanitarian aid swiftly and effectively through the Aid Shop model and its network of verified grassroots partners.

By the end of 2024, the organisation had stabilised significantly. Trustees continue to monitor performance closely and are confident that Refugease is positioned for sustained growth and improved resilience into 2025.

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 2024

● Frontline evacuations:

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 2024

● Mission impact:

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 2024

The attached financial statements show the current state of the finances, which the Trustees consider to be acceptable. Total incoming resources were £302,506 and total outgoing payments amounted to £328,643, the net deficit for the year was £26,137. There were no restricted funds to carry forward at the end of 2024.

The balance sheet shows a negative reserves position as at the year-end and at the date of signing this report. The Trustees are confident that the recovery plan in place is sufficient to restore the charity to a positive reserves position in the near future. At the time of signing, the balance-sheet deficit had reduced to approximately £23,000.

The Trustees would like to draw your attention to the going concern note included under the accounting 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 :-

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 2024

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.

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: 28/10/2025

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

Refugease

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024

I report to the Trustees on my examination of the financial statements of the charity on pages 16 to 41 for the year ended 31 December 2024 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.

14

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 2024 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 28 October 2025

15

Refugease - Statement of Financial Activities for the year ended 31 December 2024

Statement of Financial Activities for the year ended 31 December 2024

Current year
Unrestricted
Funds
2024
£
Income & Endowments from:
Donations & Legacies
A1
73,332
Other trading activities
A3
214,190
Investments
A4
-
Other
A5
2,584
Total income
A
290,106
Expenditure on:
Raising funds
B1
204,657
Charitable activities
B2
109,920
Other
B3
-
Total expenditure
314,577
SORP
Ref
B
Net income for the year
(24,471)
Net income after transfers
A-B-C
(24,471)
Net movement in funds
(24,471)
Reconciliation of funds:-
E
Total funds brought forward
(29,994)
Total funds carried forward
(54,465)		 Current year
Restricted
Funds
2024
£
12,400
-
-
-
12,400
-
12,400
1,666
14,066
(1,666)
(1,666)
(1,666)
1,666
-		 Current year
Total Funds
2024
£
85,732
214,190
-
2,584
302,506
204,657
122,320
1,666
328,643
(26,137)
(26,137)
(26,137)
(28,328)
(54,465)		 Prior Year
Total Funds
2023
£
180,647
247,355
120
-
428,122
289,230
246,303
1,000
536,533
(108,411)
(108,411)
(108,411)
80,083
(28,328)

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 24 to 41 form an integral part of these accounts.

16

Refugease - Statement of Financial Activities for the year ended 31 December 2024

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

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activitie B3
Other taxation
B3
Total expenditure
B
B4
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref
Net gains on investments		 Prior Year
Unrestricted
Funds
2023
£
174,647
-
247,355
120
-
422,122
289,230
238,636
1,000
-
-
528,866
-
(106,744)
-
(106,744)
(106,744)
76,750
(29,994)

 Prior Year
Restricted
Funds
2023
£
6,000
-
-
-
-
-
6,000
-
7,667
-
-
-
-
7,667
-
(1,667)
-
(1,667)
(1,667)
3,333
1,666		 Prior Year
Total Funds
2023
£
180,647
-
247,355
120
-
428,122
289,230
246,303
1,000
-
-
536,533
-
(108,411)
-
(108,411)
(108,411)
80,083
(28,328)

All activities derive from continuing operations

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

17

Refugease - Statement of Financial Activities for the year ended 31 December 2024

Statement of Total Recognised Gains and Losses for the year ended 31 December 2024

Surplus for the year :-
Realised gains/(losses) on the disposal of tangible fixed assets
Realised gains on disposals of social investments which are programme related
Income from operations before tax in the Statement of Financial Activites
Net Movement in funds before taxation
Funds generated in the year as shown on Statement of Financial Activities
Net excess of income over expenditure from operations before tax		 2024
£
(27,055)
918
-
(26,137)
(26,137)
(26,137)		 2023
£
(108,411)
(1,000)
-
(109,411)
(109,411)
(109,411)

The notes attached on pages 24 to 41 form an integral part of these accounts.

Refugease - Resources applied in the year ended 31 December 2024 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2024
£
(26,137)
2,242
-
(23,895)		 2023
£
(108,411)
(10,145)
-
(118,556)

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

The notes attached on pages 24 to 41 form an integral part of these accounts.

18

Refugease - Statement of Financial Activities for the year ended 31 December 2024

Movements in revenue and capital funds for the year ended 31 December 2024

Revenue accumulated funds

Unrestricted
Funds
2024
£
Accumulated funds brought forward
(29,994)
(24,471)
(54,465)
Closing revenue funds
(54,465)
Summary of funds
Unrestricted
and
Designated funds
2024
£
Revenue accumulated funds
(54,465)
Recognised gains and losses before
transfers		 Restricted
Funds
2024
£
1,666
(1,666)
-
-
Restricted
Funds
2024
£
-		 Total
Funds
2024
£
(28,328)
(26,137)
(54,465)
(54,465)
Total
Funds
2024
£
(54,465)		 Last year
Total Funds
2023
£
80,083
(108,411)
(28,328)
(28,328)
Last Year
Total Funds
2023
£
(28,328)

The notes attached on pages 24 to 41 form an integral part of these accounts.

19

Refugease - Balance Sheet as at 31 December 2024

Note
SORP
Ref
Fixed assets
A
Tangible assets
10
A2
Current assets
B
Debtors
12
B2
5,584
Cash at bank and in hand
B4
3,406
Total current assets
8,990
Creditors: amounts falling due within
one year
13
C1
(74,530)
Net current assets
The total net assets of the charity
Restricted funds
Restricted Revenue Funds
16
D2
-
Unrestricted Funds
Unrestricted Revenue Funds
16
D3
(54,465)
Designated Funds
Total charity funds
The total net assets of the charity are funded by the funds of the
5,584
3,406		 2024
£
11,075
21,707
8,530
30,237
(66,228)
(65,540)
(54,465)
1,666
-
(29,994)
(54,465)
(54,465)
charity, as follows:-		 21,707
8,530		 2023
£
7,663
(35,991)
8,990
(74,530)		 30,237
(66,228)
(28,328)
1,666
(29,994)
(28,328)

20

Refugease - Balance Sheet as at 31 December 2024

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 14.

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 Greg Holder (Oct 28, 2025 13:46:03 GMT)

GREG HOLDER

Trustee Approved by the board of trustees on 28 October 2025

The notes attached on pages 24 to 41 form an integral part of these accounts.

21

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Cash Flow Statement for the year ended 31 December 2024

Cash flows from operating activities
A
Cash flows from investing activities
Interest received
Proceeds from sale of property, plant and equipment
Purchase of property, plant and equipment
Net cash provided by investing activities
B
Cash flows from financing activities
Net cash provided by operating activities as shown below		 2024
£
3,265
-
7,151
(15,540)
(8,389)		 2023
£
(63,938)
120
-
(2,145)
(2,025)
Net cash provided by financing activities
C
Overall cash provided by all activities
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 December 2024
Cash and cash equivalents at 1 January 2024
A+B+C
Cash at bank and in hand less overdrafts at 31 December		 -
(5,124)
(5,124)
8,530
3,406		 -
(65,963)
(65,963)
74,493
8,530

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Cash Flow Statement for the year ended 31 December 2024 Refugease

Cash Flow Statement for the year ended 31 December 2024 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities
Adjustments for :-
Depreciation charges
Dividends, interest and rents from investments
Loss/(Gain) on the sale of Fixed and Intangible Assets
Decrease in debtors
Increase in creditors, excluding loans
Net cash provided by operating activities
A
Analysis of cash and cash equivalents
Cash in hand at for the year ended 31 December 2024
Total cash and cash equivalents		 (26,137)
5,895
-
(918)
16,123
8,302
3,265
2024
£
3,406
3,406		 (108,411)
7,948
(120)
1,000
(14,207)
49,852
(63,938)
2023
£
8,530
8,530

Refugease

Cash Flow Statement for the year ended 31 December 2024 - Continued

Analysis of change in net debt

Cash
Total		 At start
of year
8,530
8,530		 Cash
Flows
(5,124)
(5,124)		 At end
of year
3,406
3,406

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Notes to the Accounts for the year ended 31 December 2024

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 2026, 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.

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Notes to the Accounts for the year ended 31 December 2024

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.

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Notes to the Accounts for the year ended 31 December 2024

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.

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Notes to the Accounts for the year ended 31 December 2024

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.

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Notes to the Accounts for the year ended 31 December 2024

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.

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Notes to the Accounts for the year ended 31 December 2024

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.

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Notes to the Accounts for the year ended 31 December 2024 5 Net surplus before tax in the financial year

es to the Accounts for the year ended 31 December 2024
Net surplus before tax in the financial year
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs
The contribution of volunteers
Staff costs and emoluments
Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's contribution to defined benefit pension schemes
Total salaries, wages and related costs
Numbers of full time employees or full time equivalents
The average number of total staff employed in the year was
The charity depends on the support of its volunteers, which is much appreciated.		 2024
£
5,895
3,124		 2023
£
7,948
4,920
2024
£
138,667
7,430
3,124		 2023
£
266,089
15,289
4,920
149,221 286,298
2024
9		 2023
19

6 The contribution of volunteers

7 Staff costs and emoluments

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

Key management personell
The remuneration in the year year was
Pension contributions paid by the employer
Total remuneration package included in
total salaries above		 47,000
1,223		 73,460
1,863
48,223
75,323

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.

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Notes to the Accounts for the year ended 31 December 2024

10 Tangible fixed assets

Current Year
Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
On disposals
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Prior Year
Cost
01 January 2023
Additions
Disposals
01 January 2024
Depreciation
01 January 2023
Charge for the year
On disposals
01 January 2024
Net book value
01 January 2024
01 January 2023		 Land and
Buildings
£
-
-
-		 Plant &
Machinery
£
2,145
-
-		 Motor
Vehicles
£
18,700
15,540
(18,700)		 Total
£
20,845
15,540
(18,700)
- 2,145 15,540 17,685
-
-
-		 715
715
-		 12,467
5,180
(12,467)		 13,182
5,895
(12,467)
- 1,430 5,180 6,610
- 715 10,360 11,075
- 1,430 6,233 7,663
Land and
Buildings
£
-
-
-		 Plant &
Machinery
£
-
2,145
-		 Motor
Vehicles
£
27,700
-
(9,000)		 Total
£
27,700
2,145
(9,000)
- 2,145 18,700 20,845
-
-
-		 -
715
-		 13,234
7,233
(8,000)		 13,234
7,948
(8,000)
- 715 12,467 13,182
- 1,430 6,233 7,663
- - 14,466 14,466

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Notes to the Accounts for the year ended 31 December 2024

12 Debtors
Trade debtors
Other debtors
13 Creditors: amounts falling due within one year
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors
14 Income and Expenditure account summary
At 1 January 2024
Surplus after tax for the year
At 31 December 2024		 2024
£
-
5,584		 2023
£
17,523
4,184
5,584 21,707
2024
£
3,509
1,500
51,783
17,738		 2023
£
4,786
16,494
43,537
1,411
74,530 66,228
2024
£
(29,328)
(26,137)		 2023
£
80,083
(109,411)
(55,465) (29,328)

15 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2024
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 January 2024
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
11,075
8,990
(74,530)		 Designated
funds
£
-
-		 Restricted
funds
£
-
-
-		 Total
Funds
£
11,075
8,990
(74,530)
(54,465) - - (54,465)
Unrestricted
funds
£
7,663
28,571
(66,228)		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
1,666
-		 Total
Funds
£
7,663
30,237
(66,228)
(29,994) - 1,666 (28,328)

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Notes to the Accounts for the year ended 31 December 2024 16 Change in total funds over the year as shown in Note 15 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Anderson Partners
MyCopunks Ltd
Childrens salon
Stewardship
West Kent PSC
Total restricted funds
Total charity funds		 Funds brought
forward from
2023
£
(29,994)		 Movement in
funds in 2024
See Note 17
£
(24,471)		 See Note 0
£
-
Transfers
between
funds in 2024		 Funds carried
forward to
2025
£
(54,465)
(29,994) (24,471) - (54,465)
1,666
-
-
-
-		 (1,666)
-
-
-
-		 -
-
-
-
-		 -
-
-
-
-
1,666 (1,666) - -
(28,328) (26,137) - (54,465)

Change in total funds over the year as shown in Note 19 , analysed by individual funds - PRIOR YEAR

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Children Salon
Anderson Partners
Total restricted funds
Total charity funds		 Funds brought
forward from
2022
£
76,750		 Movement in
funds in 2023
See Note 17
£
(106,744)		 See Note 0
£
-
Transfers
between
funds in 2023		 Funds carried
forward to
2024
£
(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)

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Notes to the Accounts for the year ended 31 December 2024

17 Analysis of movements in funds over the year as shown in Note 16

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Anderson Partners
MyCopunks Ltd
Childrens salon
Stewardship
West Kent PSC		 Income
2024
£
290,106
2,500
8,000
1,000
500
400		 Expenditure
2024
£
(314,577)
(4,167)
(8,000)
(1,000)
(500)
(400)		 Other
Gains &
Losses
2024
£
-
-
-
-
-
-		 Movement
in funds
2024
£
(24,471)
(1,667)
-
-
-
-
302,506 (328,643) - (26,137)

Analysis of movements in funds over the year as shown in Note 20 - PRIOR YEAR

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Children Salon earthquake relief
Anderson Partners		 Income
2023
£
422,122
-
6,000
-		 Expenditure
2023
£
(528,866)
-
(6,000)
(1,667)		 Other
Gains &
Losses
2023
£
-
-
-
-		 Movement
in funds
2023
£
(106,744)
-
-
(1,667)
428,122 (536,533) - (108,411)

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Notes to the Accounts for the year ended 31 December 2024

18 The purposes for which the funds as detailed in note 16 are held by the charity are:-

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.

Restricted funds:- Anderson Partners Gaza MyCopunks Ltd Jordan education centre Childrens salon Gaza Stewardship Gaza West Kent PSC Gaza

19 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.

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Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

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

20
Donations, Grants and Legacies
Donations and gifts from individuals
Donations and gifts from individuals (Include HMRC ref
Prior year
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
All the donations and gifts in the prior year were unrestricte
Prior year
Total Donations, Grants and
Legacies
A1
Total donations and gifts from
individuals
Refunds from HMRC on gift aided donations
Donations including aid shop		 Current year
Unrestricted
Funds
2024
£
6,812
66,520		 Current year
Restricted
Funds
2024
£
-
12,400		 Current year
Total Funds
2024
£
6,812
78,920		 Prior Year
Total Funds
2023
£
22,287
158,360
73,332 12,400 85,732 180,647
unds on gift ai
Prior Year
Unrestricted
Funds
2023
£
174,647
73,332 12,400 85,732 180,647
d.
Unrestricted
Funds
2023
£		 Restricted
Funds
2023
£		 Prior Year
Total Funds
2023
£
174,647 6,000 180,647

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Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

21 Income from other, non charitable, trading activities

Total from other activities
A3
Income from other, non charitable, trading activities - P
Prior Year
22 Investment income
Bank Interest Receivable
Total investment income
A4
Investment income - Prior Year analysis
Prior Year
23 Other income and gains
Current year
Summary of Realised Gains
Total other income
A5
Realised gains on disposals of tangible
fixed assets held for the charity’s own use
Trading activities to raise funds for the
charity		 Current year
Unrestricted
Funds
2024
£
214,190		 Current year
Restricted
Funds
2024
£
-		 Current year
Total Funds
2024
£
214,190		 Prior Year
Total Funds
2023
£
247,355
214,190 - 214,190 247,355
rior Year analysis
Unrestricted
Funds
Restricted
Funds
247,355
-		 Total Funds
247,355		 Prior Year
Total Funds
2023
£
120
Current year
Unrestricted
Funds
2024
£
-		 Current year
Restricted
Funds
2024
£
-		 Current year
Total Funds
2024
£
-
- - - 120
Unrestricted
Funds
120		 Restricted
Funds
-		 Total Funds
120		 Prior Year
Total Funds
2023
£
-
Current year
Unrestricted
Funds
2024
£
2,584		 Current year
Restricted
Funds
2024
£
-		 Current year
Total Funds
2024
£
2,584
2,584 - 2,584 -

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Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

24 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
All the expenditure in the prior year was unrestricted.
Prior Year
Total direct spending
B2a
Other
Aid logistics
Aid expenditure
Other
Gross wages and salaries - charitable
activities
Aid expenditure
Refugee employment
Repairs and maintenance
Refugee employment
Repairs and maintenance
Technology and communications
Professional fees
Marketing and advertising of charitable
services
Technology and communications
Professional fees
Travel and Subsistence - Charitable
Activities
Travel and Subsistence - Charitable Activities
Gross wages and salaries - charitable activities		 Current year
Unrestricted
Funds
2024
£
51,081
-
315
12,840
18,273
3,193
11,251
4,798
549
225		 Current year
Restricted
Funds
2024
£
3,500
-
-
-
8,900
-
-
-
-
-		 Current year
Total Funds
2024
£
54,581
-
315
12,840
27,173
3,193
11,251
4,798
549
225		 Prior Year
Total Funds
2023
£
126,557
2,121
-
-
94,463
3,159
-
4,728
5,827
-
102,525 12,400 114,925 236,855
Prior Year
Unrestricted
Funds
2023
£
126,557
2,121
88,463
3,159
-
4,728
5,827
-		 Prior Year
Restricted
Funds
2023
£
-
-
6,000
-
-		 Prior Year
Total Funds
2023
£
126,557
2,121
94,463
3,159
-
4,728
5,827
-
230,855 6,000 236,855

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Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

25 Support costs for charitable activities

Support costs for charitable activities
Current Year
Financial costs
Support costs before reallocation
Total support costs - Current Year
Prior Year
Financial costs
Depreciation & Amortisation in total for
Total support costs - Prior Year
Support costs before reallocation
Depreciation & Amortisation in total for		 Current year
Unrestricted
Funds
2024
£
5,895		 Current year
Restricted
Funds
2024
£
-		 Current year
Total Funds
2024
£
5,895		 Prior Year
Total Funds
2023
£
7,948
5,895 - 5,895 7,948
5,895 - 5,895 7,948
Current year
Unrestricted
Funds
2024
£
6,281		 Current year
Restricted
Funds
2024
£
1,667		 Prior Year
Total Funds
2023
£
7,948
6,281 1,667 7,948
6,281 1,667 7,948

The basis of allocation of costs between activities is described under accounting policies

26 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2024
£
1,500		 Current year
Restricted
Funds
2024
£
-		 Current year
Total Funds
2024
£
1,500		 Prior Year
Total Funds
2023
£
1,500
1,500 - 1,500 1,500

39

Refugease

Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

27 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2024
£
102,525
5,895
1,500		 Current year
Restricted
Funds
2024
£
12,400
-
-		 Current year
Total Funds
2024
£
114,925
5,895
1,500		 Prior Year
Total Funds
2023
£
236,855
7,948
1,500
109,920 12,400 122,320 246,303
Prior Year
Unrestricted
Funds
2023
£
230,855
6,281
1,500		 Prior Year
Restricted
Funds
2023
£
6,000
1,667
-		 Prior Year
Total Funds
2023
£
236,855
7,948
1,500
238,636 7,667 246,303

40

Refugease

Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015

28 Expenditure on raising funds and costs of investment management

Current Year
Marketing & advertising of fundraising
Gross wages and salaries - fundraising activities
Premises costs
Professional fees
Logistics
Other shop costs
Total fundraising costs
B1
Prior Year
Marketing & advertising of fundraising
Premises costs
Professional fees
Logistics
Other shop costs
Total fundraising costs
B1
29 Gains and losses on fixed asset disposals and su
Total losses
B3
30 Total of other expenditure
Current Year
Total other expenses and costs
Total other expenditure
B3
Gross wages and salaries - fundraising
Realised losses on disposals of tangible
fixed assets held for the charity’s own use		 Current year
Unrestricted
Funds
2024
£
542
97,586
56,216
49,519
-
794		 Current year
Restricted
Funds
2024
£
-
-
-
-
-
-		 Current year
Total Funds
2024
£
542
97,586
56,216
49,519
-
794		 Prior Year
Total Funds
2023
£
2,922
159,741
77,472
21,579
19,574
7,942
204,657 - 204,657 289,230
Unrestricted
Funds
2023
£
2,922
159,741
77,472
21,579
19,574
7,942		 Restricted
Funds
2023
£
-
-
-
-
-
-		 Total Funds
2023
£
2,922
159,741
77,472
21,579
19,574
7,942		 1,000
289,230 - 289,230
mmary of impairments
-
1,666		 1,666
- 1,666 1,666 1,000
Current year
Unrestricted
Funds
2024
£
-		 Current year
Restricted
Funds
2024
£
1,666		 Current year
Total Funds
2024
£
1,666		 Prior Year
Total Funds
2023
£
1,000
- 1,666 1,666 1,000

41