Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Trustees’ Annual Report for the period** ## **From 16.12.2024 Period start date To 15.12.2025** **Period end date** ## **Charity name: United Borders** ## **Charity registration number: 1178304** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of the
charity as set out in its
governing document|Para 1.17|TO ADVANCE IN LIFE AND HELP YOUNG PEOPLE
THROUGH:
(A) THE PROVISION OF RECREATIONAL AND
LEISURE TIME ACTIVITIES PROVIDED IN THE
INTEREST OF SOCIAL WELFARE, DESIGNED TO
IMPROVE THEIR CONDITIONS OF LIFE;
(B) PROVIDING SUPPORT AND ACTIVITIES WHICH
DEVELOP THEIR SKILLS, CAPACITIES AND
CAPABILITIES TO ENABLE THEM TO PARTICIPATE IN
SOCIETY AS MATURE AND RESPONSIBLE
INDIVIDUALS| |Summary of the main activities
in relation to those purposes for
the public benefit, in particular,
the activities, projects or
services
identified in the accounts.|Para 1.17 and
1.19|| |Statement confirming whether
the trustees have had regard
to the guidance issued by the
Charity
Commission on public benefit|Para 1.18|| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F **----- Start of picture text -----**
Para 1.38
Contribution made by volunteers
Other
**----- End of picture text -----**
Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Activities and Achievements
During 2025, United Borders continued to deliver
early intervention and mentoring programmes for
children and young people at risk of violence,
criminal exploitation, school exclusion and other
adverse outcomes. Our services included one-to-
one mentoring, detached youth outreach, group
activities, safeguarding support and creative
engagement delivered through our mobile youth
provision.
The charity strengthened partnerships with
schools, local authorities, housing providers,
children's social care, police and community
organisations to improve referral pathways and
provide coordinated support for vulnerable young
people.
A significant achievement during the year was the
continued progression of our Building an
Understanding of Self (B.U.S.) programme
through the Youth Endowment Fund's evaluation
process, supporting the development of
evidence-based practice in youth violence
prevention.
United Borders also expanded its role within the
IAMBRENT consortium, increasing collaborative
delivery of violence reduction and early
intervention initiatives across Brent.
New strategic partnerships were established with
Peabody and Sovereign Network Group (SNG),
enabling the charity to extend mentoring and
community outreach into local neighbourhoods
and increase access to support for young people.
During the year, the charity also began
developing the Melody Project in partnership
with Oasis Restore, England's first Secure School.
The project aims to use music-based mentoring
and creative engagement to support the
rehabilitation and personal development of
children within the youth justice system.
Alongside programme delivery, the charity
invested in strengthening its governance,
safeguarding, financial management and
organisational infrastructure to support
continued growth and ensure high-quality,
sustainable service delivery.
The trustees remain satisfied that the charity
continues to deliver clear public benefit through
early intervention, partnership working and
targeted support that helps young people build
resilience, improve wellbeing and make positive
life choices.| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Financial Review** |Review of the charity’s
financial position at the end
of theperiod|Para 1.21|| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The policy is to hold free reserves of approximately three
to six months of core operating expenditure, subject to
the level of contracted income, grant funding and future
commitments. Free reserves at year-end are £93,585.07
(net assets £106,727.21 less tangible fixed assets
£13,142.14;no restricted/designated funds)| |Amount of reserves held|Para 1.22|| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The trustees have assessed the charity's ability to
continue as a going concern and are satisfied it has
adequate resources to continue in operational existence
for the foreseeable future. The accounts are therefore
prepared on a going concern basis; the trustees are not
aware of anymaterial uncertainties| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed,royalcharter)|Para 1.25|**Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CIO**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charityname|United Borders| |---|---| |Other name the charityuses|| |Registered charity number|1178304| |Charity’s principal address|21 Helperby Road, Harlesden
London NW10 9DU| ||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Jerome Anderson||03/04/2018 to date|| ||Samantha Phillips||03/04/2018 to date|| ||Rio Malik||25/03/2025 - 31/03/2026|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved |**Director name**||| |---|---|---| |||| |||| |||| |||| |||| |||| |Name of trustees holding title to|property belonging to the charity|| |**Trustee name**|**Dates acted if not for wholeyear**|| |||| |||| |||| |||| |||| |||| Name of trustees holding title to property belonging to the charity Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** **Names and addresses of advisers (Optional information) Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Declarations** **The trustees declare that they have approved of the trustees’ report above.** |**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**
Jerome Anderson
7/23/2026|**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**
Jerome Anderson
7/23/2026|| |---|---|---| |||| ||
Jerome Anderson|| ||**,**
|| |||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ||Charity Name: UNITED BORDERS|Charity Name: UNITED BORDERS|Charity Name: UNITED BORDERS|Charity Name: UNITED BORDERS|Charity No
(if any)|1178304|| |---|---|---|---|---|---|---|---| ||Annual accounts for the period||||||| ||Period start date||**16/12/2024**|**To**|Period end
date|**15/12/2025**|| ||||||||| |**Section A Statement of financial activities**|||||||| |**Recommended categories by activity**||Guidance Notes|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total Year**
**funds**|**Prioryear funds**| ||||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Incoming resources from genrated Funds
VolunatryIncome||S01|£164,400.03|£46,868.62|-|£211,268.65|118,824.98
£| |Activities for generating funds||S02|-|-|-|£0.00|-
£| ||||-|-|-|£0.00|-
£| |Investments income
Incoming Resources from||S03|£40.56|-||£40.56|-
£| |Charitable Activities||S04|£35,982.00|£42,642.00|-|£78,624.00|4,875.00
£| |Other Incoming Resources||S05|-|-|-|£0.00|49,379.00
£| |**_Total_**||S06|£200,422.59|£89,510.62|-|£289,933.21|173,078.98
£| |**Resources expended (Notes 4-8)**
**Costs of Generating funds:**|||||||| |**Costs of Generating funds:**|||||||| |Costs of Generating Voluntary Income||S07|£15,622.68|-|-|£15,622.68|10,812.83
£| |Fundraising Trading costs||S08|£0.00|-|-|£0.00|-
£| |Investment Management Costs||S09|£0.00|-|-|£0.00|-
£| |Charitable Activities||S10|£62,287.25|£89,510.62|-|£151,797.87|194,227.60
£| |Governance costs||S11|£40,014.39|-|-|£40,014.39|12,637.14
£| |Other resources expended||S12|||||| |**_Total_**||S13|£117,924.32|£89,510.62|-|£207,434.94|217,677.57
£| ||||||||| |**Net income/(outgoing) resources before transfers**||S14|£82,498.27|£0.00|£0.00|£82,498.27|-£44,598.59| |Gross transfers between funds||S15|£0.00|£0.00|£0.00|£0.00|£0.00| |**Net incoming/(outgoing) resources**
**before other recognised gains/(losses)**||S16|£82,498.27|£0.00|£0.00|£82,498.27|-£44,598.59| |**Other recognised gains/(losses):**|||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use||S17|£0.00|£0.00|£0.00|£0.00|£0.00| |Gains and losses on investment assets||S18|£0.00|£0.00|£0.00|£0.00|£0.00| |**_Net movement in funds_**||S19|£82,498.27|£0.00|£0.00|£82,498.27|-£44,598.59| ||||||||| |Total funds brought forward||S20|£0.00|£0.00|£0.00|£0.00|£0.00| |**_Total funds carried forward_**||S21|**£82,498.27**|**£0.00**|**£0.00**|**£82,498.27**|**-£44,598.59**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**| |---|---|---|---|---|---|---| ||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**| |||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**||F01|F02|F03|F04|F05| |**Tangible assets (Note 9)**|B02|£0.00|£0.00|£0.00|£13,142.14|£0.00| |**Investments(Note 10)**|B04|£0.00|£0.00|£0.00|£0.00|£0.00| |**_Total fixed assets_**|B05|£0.00|£0.00|£0.00|£13,142.14|£0.00| |**Current assets**||||||| |**Stocks and work inprogress**|B06|£0.00|£0.00|£0.00|£0.00|£0.00| |**Debtors(Note 11)**|B07|£9,235.00|£0.00|£0.00|£9,235.00|£24,225.00| |**Shortterm Investments**|B08|£0.00|£0.00|£0.00|£0.00|£0.00| |**Cash at bank and in hand**|B09|£84,350.07|£0.00|£0.00|£84,350.07|£6.00| |**_Total current assets_**|B10|£93,585.07|£0.00|£0.00|£93,585.07|£24,231.00| |||||||| |**Creditors: amounts falling due**
**within one year (Note 12)**|B11|£0.00|£0.00|£0.00|£0.00|£2.06| |||||||| |**_Net current assets/(liabilities)_**|B12|£93,585.07|£0.00|£0.00|£93,585.07|£24,228.94| |||||||| |**_Total assets less current liabilities_**|B13|£93,585.07|£0.00|**£0.00 **|**£106,727.21**|£24,228.94| |||||||| |**Creditors: amounts falling due after**
**one year(Note 12)**|B14|£0.00|£0.00|£0.00|£0.00|£0.00| |**Provisions for liabilities**|B15|£0.00|£0.00|£0.00|£0.00|£0.00| |||||||| |**_Total net assets or liabilities_**|B16|**£93,585.07**|**£0.00**|**£0.00 **|**£106,727.21**|**£24,228.94**| |**Funds of the Charity**||||||| |**Current Year Earning**|B19|£82,498.27||£0.00|£82,498.27|-£44,589.62| |**Retained Earnings**|B20|£24,228.94|||£24,228.94|£68,818.56| |**Endowment funds (Note 13)**|B17|£0.00|||£0.00|£0.00| |**Restricted income funds (Note 13)**|B18|-|£0.00||£0.00|£0.00| |**_Total funds_**|B21|£106,727.21|-|-|£106,727.21|£24,228.94| |||||||| |Signed by one or two trustees on behalf of all
the trustees||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Jerome Anderson||7/23/2026| |||||||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C** ## **Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* � their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland • and with* (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Y - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* � * -Tick as appropriate No* Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* � * -Tick as appropriate No* ## _**Please disclose:**_ **----- Start of picture text -----**
(i) the nature of any changes;
(ii) the effect of the change on income and expense
or assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in
one or more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes* �
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts,
the amount of the correction for each account line
item affected; and
(iii) the amount of the correction at the beginning of
the earliest prior period presented in the accounts.
**----- End of picture text -----**
Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F **Section C Notes to the accounts (Cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £** **Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F **Section C Notes to the accounts (Cont)** ||||| |---|---|---|---| |**Note 3**|**Analysis of income**||| ||**Analysis**|**Thisyear**|**Prioryear**| |||**£**|**£**| |**Voluntary Income:**|CAFGYE81000753733 GYE81000753733 BGC|£0.00|£166.66| ||SHAFTESBURY HOMES|£10,000.00|| ||1/NPT TRANSATLAN * 248450*BOFAGB22 * TFR|£15,814.03|£0.00| ||CAF2412192500CF 2412192500CF BGC|£5,000.00|£0.00| ||PAYPAL|£19,473.25|£0.00| ||YOUNG WESTMINSTER 01M5002921300 BGC|£4,972.50|£0.00| ||YEF D-02177 BGC|£136,551.87|£98,658.32| ||MAIN GRANTS BGC MAIN GRANTS BGC|£19,457.00|£0.00| ||Universal Music Group|£0.00|£20,000.00| ||**Total**
**£211,268.65**
**£118,824.98**||| ||||| |**Charitable**
**activities:**|Ark Elvin Academy|£4,970.00|£0.00| ||Barnet Council|£9,500.00|£0.00| ||Carnival Village|£2,500.00|| ||Diana Brown|£1,332.00|| ||Sovereign HousingAssociation Limited|£15,000.00|| ||Sport at the heart|£450.00|| ||StepUpHub|£21,082.00|| ||PattrinaQuashie-Ferguson|£11,290.00|| ||Brent Council|£12,500.00|| ||||| ||||| ||Other|£0.00|£0.00| ||**Total**
**£78,624.00**
**£0.00**||| ||||| |**Other Incoming**
**Resources:**||-|
-| ||Universityof Birmingham|£0.00|£4,875.00| ||venturecentre|£0.00|£1,100.00| ||Brent Council|£0.00|£27,183.00| ||Queens Park CommunitySchool -|£0.00|£4,025.00| ||StepUpHub|£0.00|£0.00| ||Sovereign HousingAssociation Limited|£0.00|£0.00| ||Sport at the heart|£0.00|£0.00| ||StepUpHub|£0.00|£10,980.00| ||Other|£0.00|£6,091.00| ||**Total**
**£0.00**
**£54,254.00**||| ||||| |**Income from**
**investments:**|Interest income|£40.56|-| ||Dividend income|£0.00|-| ||Rental and leasingincome|£0.00|-| ||Other|£0.00|-| ||**Total**
**£40.56**
**£0.00**||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Separate material**
**item of income:**||-|-| |---|---|---|---| |||-|-| |||-|-| |||-|-| ||**Total**
- -||| ||||| |**Other:**|Conversion of endowment funds into income|-|-| ||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-| ||Gain on disposal of a programme related
investment|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-| ||Other|-|-| ||**Total**
- -||| ||||| |**TOTAL INCOME**||**289,933.21 173,078.98**|| ||||| |**Other information:**|||| |**All income in the prior**|||| ||**year was unrestricted except for: (please**||| ||||| |**Where any endowment fund is converted into income in the**|||| ||||| |**Where any endowment fund is converted into income in theprior**|||| |**Within the income items above the following items are material:**|||| ||||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C Notes to the accounts (cont)** |||||||| |---|---|---|---|---|---|---| |**Note 4 Analysis of resources expended**||||||| |||**Thisyear**||||**Lastyear**| |**Resources expended may be further analysed**||**Unrestricted**
**funds**|
**Restricted**
**income funds**|**Endowment**
**funds**|**Total funds**|**Total funds**| |**Costs of generating voluntary Income :**|||||**£**|**£**| |Direct Expenses||-|-|-|-|
£5,034.57| |Advertising& Marketing||100|-|-|100|£299.99| |General Expenses||-|-|-|-|
£1,559.58| |Subscriptions||-|-|-|-|
£3,767.06| |Travel - National||200|-|-|200|| |Bank Fees||47|-|-|47|| |Professional & Legal Fees||1,949|-|-|1,949|| |Admin Expenses||-|-|-|-|
£1.13| |Salaries||13,327|-|-|13,327|| |IT Software and Consumables||-|-|-|-|
£0.00| |**Total expenditure on raising funds**||15,623|-|-|**£15,622.68**|**£10,662.33**| |||||||| |**Expenditure on charitable activities:**||||||| |Direct Expenses||3,822|1,075|-|4,897|£124,564.33| |Subscriptions||3,669|-|-|3,669|| |Direct subcontractors||-|70,136|-|70,136|| |Motor Vehicle Depreciation Expense||2,969|-|-|2,969|£0.00| |Computer Depreciation Expense||28|-|-|28|£169.23| |Equipment expensed||-|1,281|-|1,281|| |Fuel||667|890|-|1,557|£1,880.41| |OperatingLease Payment||6,376|-|-|6,376|£5,278.56| |Motor Vehicle Expenses||27,701|-|-|27,701|£4,124.68| |Motor Vehicle Repairs||-|-|-|-|
£0.00| |General Expenses||3,038|||3,038|| |Food||2,988|-|-|2,988|£5,627.82| |Salaries||-|13,327|-|13,327|£31,730.00| |Charity&political donations||60|-|-|60|£0.00| |Repairs & Maintenance||-|-|-|-|
£150.50| |Printing& Stationery||739|250|-|989|£2,741.09| |IT Software and Consumables||2,260|350|-|2,610|£2,464.23| |Telephones & Internet||934|1,401|-|2,335|£3,129.56| |Travel - National||7,008|801|-|7,809|£8,289.79| |Travel - International||27|-|-|27|| |Professional & Legal Fees||-|-|-|-|
£4,227.90| |**Total expenditure on charitable activities**||**£62,287.25**|**£89,510.62**|**£0.00 **|**£151,797.87**|**£194,378.10**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Governance Costs**|**Governance Costs**|||||| |---|---|---|---|---|---|---| |Professional &Legal Fees||8,350|-|-|8,350|-| |Insurance||17,951|-|-|17,951|£5,648.18| |Audit & Accountancyfees||9,864|||9,864|£6,988.96| |Subscriptions||850|-|-|850|-| |Direct subcontractors||3,000|-|-|3,000|| |||-|-|-|-|
-| |**Total**||**£40,014.39**|**£0.00**|**£0.00**|**£40,014.39**|**£12,637.14**| |||||||| |**Other**||||||| |||-|-|-|
-|-| |||-|-|-|
-|-| |||-|-|-|
-|-| |||-|-|-|
-|-| |**Total other expenditure**||**£0.00**|**£0.00**|**£0.00**|**£0.00**|**£0.00**| |**TOTAL EXPENDITURE**||**£117,924.32**|**£89,510.62**|-|**£207,434.94**|**£217,677.57**| |||||||| |||||||| |**Other information:**||||||| |||||||| |**Analysis of expenditure on charitable activities**||||||| |||**This year**||||**Last year**| |**Activity or programme**||**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Total last year**| |||**£**|**£**|**£**|**£**|**£**| |Activity1||-|-|-|-|-| |Activity2||-|-|-|-|-| |Other||-|-|-|-|-| |**Total**||-|-|-|-|-| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ **This year** |**Thisyear**||||| |---|---|---|---|---| |**Support cost type**|**Fundraising**
**activity**|**Charitable**
**Activity**|**Governance**
**Activity**|**Grand total**| ||**£**|**£**|**£**|**£**| |Direct Expenses||||£0.00| |Advertising& Marketing||£99.99||£99.99| |Direct subcontractors||£22,597.12|£3,000.00|£25,597.12| |General Expenses||£960.11||£960.11| |Food||||£0.00| |Subscriptions||£3,506.97|£849.60|£4,356.57| |Motor Vehicle Depreciation Expense||||£0.00| |Computer Depreciation Expense||£28.10||£28.10| |Equipment expensed||£1,280.92||£1,280.92| |IT Software and Consumables||£2,610.45||£2,610.45| |Telephones & Internet||£2,335.46||£2,335.46| |Travel|£200.00|||£200.00| |Fuel||||£0.00| |OperatingLease Payment||||£0.00| |Motor Vehicle Expenses inc maintenance||||£0.00| |Salaries|£13,327.00||£2,500.00|£15,827.00| |Charity&political donations||||£0.00| |Printing& Stationery||£988.63||£988.63| |Professional & Legal Fees|£1,949.00||£8,349.74|£10,298.74| |Insurance|||£17,951.05|£17,951.05| |Bank Fees||£46.69||£46.69| |Motor Payments||||£0.00| |Repairs & Maintenance||||£0.00| |Audit & AccountancyFees|||£9,864.00|£9,864.00| |Other||||£0.00| |**Total**|**£15,476.00**|**£34,454.44**|**£42,514.39**|**£92,444.83**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C Notes to the accounts (cont)** ## **Note 6 Details of certain items of expenditure** ## **6.1 Trustee Expenses** _**Please provide details of the amount of any payment or reimbursement of out-of-pocket**_ **Number of trustees who were paid expenses** ## **Nature of the expenses** ## **Total Amount Paid** |**This year**
**£**|**Last year**
**£**| |---|---| |£1|£1| |Reimbursement
& Renumeration|Reimbursement
&
Renumeration| ||| ## **6.2 Fees for examination or audit of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts out-of-pocket**_ |**Independent examiner’s or auditors' fees for reporting on**
**Other fees (for example: advice, consultancy, accountancy**
**Total Amount Paid & Payable**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||£0.00|£0.00| ||£0.00|£0.00| ||**£0.00**|**£0.00**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C Notes to the accounts (cont) Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_ |**7.1 Staff Costs**
**Salaries and wages**
**Social security costs**
**Pension costs**
**Other employee benefits**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the**
**year**
**The parts of the charity in which the**
**employees work**
**7.3**
**Defined contribution pension scheme**
**_Please complete if a defined contributionpension scheme is operated_**
**Brief details of the**
**scheme**
**The costs of the scheme to the charity**
**The amount of any contributions outs**
**The amount of any contributions pre**
**This year**
**£**
-
-
-
-
**This year**
**Number**
**Fundraising**
-
**Charitable Activities**
-
**Governance**
-
**Other**
-
**Total**
-
**This year**
**£**
**for the year**
-
**tanding at the year end**
-
**aid at the year end**
-
**Total Pension costs**
-|**7.1 Staff Costs**
**Salaries and wages**
**Social security costs**
**Pension costs**
**Other employee benefits**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the**
**year**
**The parts of the charity in which the**
**employees work**
**7.3**
**Defined contribution pension scheme**
**_Please complete if a defined contributionpension scheme is operated_**
**Brief details of the**
**scheme**
**The costs of the scheme to the charity**
**The amount of any contributions outs**
**The amount of any contributions pre**
**This year**
**£**
-
-
-
-
**This year**
**Number**
**Fundraising**
-
**Charitable Activities**
-
**Governance**
-
**Other**
-
**Total**
-
**This year**
**£**
**for the year**
-
**tanding at the year end**
-
**aid at the year end**
-
**Total Pension costs**
-||| |---|---|---|---| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| ||||| |||-|-| |||-|-| ||||| ||**alent employees in the**|**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| ||||| ||||| ||||| ||**y**
**s**
**for the year**
**tanding at the year end**
**aid at the year end**
**Total Pension costs**|**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| ||||| |||-|-| |||-|-| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C** **Notes to the accounts (cont)** ## **Note 8 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **8.1 Total value of grants** |**8.1 Total value of grants**||||| |---|---|---|---|---| |**Purpose for which grants**
**made**|**Grants to**
**institutions**
**Total**
**Amount**
**£**|**Grants to**
**individuals**
**Total Amount**
**£**|**Support costs**|**Total**| ||||**£**|**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## **8.1 Grantmaking costs** _**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost Support costs of grantmaking**_ _**£**_ ## **8.3 Grants made to institutions** _**If the charity has made grants to particular institutions that are material in the context of its grantmaking.**_ |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||| |||-| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |||-| |---|---|---| |||-| |||-| |**_Total grants to institutions in reporting period_**||**-**| ## **Section C Notes to the accounts (cont)** ||||||| |---|---|---|---|---|---| |**Note 9 Tangible fixed assets**|||||| |**_Please complete this note if the charity has any tangible fixed assets_**|||||| |**9.1 Cost or valuation**|||||| ||**Freehold land &**
**buildings**|**Other land &**
**buildings**|**Plant,**
**machinery**
**and motor**
**vehicles**|**Fixtures, fittings**
**and equipment**|**Total**| ||**£**|**£**|**£**|**£**|**£**| |Balance brought forward|-|-|-|-|-| |Additions|-|-|14,844.00|1,295.04|16,139.04| |Revaluations|-|-|-|-|-| |Disposals|-|-|-|-|-| |Transfers *|-|-|-|-|-| |At end of theyear|-|-|14,844.00|1,295.04|16,139.04| |**9.2 Accumulated Depreciation and impairments**|||||| |****Basis**|SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL|SL or RB|SL or RB| |**** Rate**|||||| ||||||| |Balance brought forward|-|-|-|-|-| |Depreciation charge foryear|-|-|2,968.80|28.10|2,996.90| |Disposals|-|-|-|-|-| |Revaluations|-|-|-|-|-| |Impairment|-|-|-|-|-| |Transfers*|-|-|-|-|-| |At end of theyear|-|-|2,968.80|28.10|2,996.90| ||||||| |**9.3 Net book value**|||||| |Net book value at the beginningof theyear|-|-|-|-|-| |Net book value at the end of theyear|-|-|11,875.20|1,266.94|13,142.14| ||||||| |**9.4 Revaluation**|||||| |**_If an accounting policy of revaluation is adopted, please provide:_**||||**This year**|**Last year**| |**_the effective date of the revaluation_**|||||| |**_the name of independent valuer, if applicable_**|||||| |**_the methods applied and significant assumptions_**|||||| |**_the carrying amount that would have been recognised had the assets been_**||||-|-| ||||||| ||||||| |_* The "transfers" row is for movements between fixed asset categories._|||||| |_** Please indicate the method of depreciation by deleting the method not applicable(SL = straight line; RB = reducing balance). Also_|||||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Section C** ## **Notes to the accounts (cont)** ## **Note 10 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **10.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments
during period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **10.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B03 differentiating between those held at fair value and those held at cost less impairment. 10.3 A breakdown of the income from investments agreeing with SOFA row S03** **This year: Analysis of investments** ## **Investment properties** **Investments listed on a recognised stock exchange or held in common Investments in subsidiary or connected undertakings and companies Securities not listed on a recognised Stock Exchange** ||| |---|---| |**10.2**
**Market value at year end**|**10.3**
**Income from investments for**
**the year**| |**£**|**£**| |-|-| |-|-| |-|-| |-|-| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Cash held as part of the investment portfolio**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|-|-| |---|---|---| |||| ||-|| |||-| ||-|| ## **10.4 Material investment holdings** **If any single investment is material in terms of its value (for example represents more than 5 per cent of the** **Investment held This year market Value** Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F **Section C Notes to the accounts (cont)** |||||| |---|---|---|---|---| |**Note 11 Debtors and prepayments**||||| |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||||| |**11.1 Analysis of debtors**|||**This year**|**Last year**| ||||**£**|**£**| ||||-|-| |**Trade debtors**|||£9,235.00|£24,225.00| |**Prepayments and accrued income**|||-|-| |**Other debtors**|||£9,235.00|£24,225.00| |**Total**||||| |||||| |**_Please complete 11.2 where a material debtor is recoverable more than a year after the reporting date._**||||| |**11.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**||||| ||||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||-|-| |**Other debtors**|||-|-| ||||-|-| |**Total**|||-|-| |||||| |---|---|---|---|---| |**Note 11 Debtors and prepayments**||||| |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||||| |**11.1 Analysis of debtors**|||**This year**|**Last year**| ||||**£**|**£**| ||||-|-| |**Trade debtors**|||£9,235.00|£24,225.00| |**Prepayments and accrued income**|||-|-| |**Other debtors**|||£9,235.00|£24,225.00| |**Total**||||| |||||| |**_Please complete 11.2 where a material debtor is recoverable more than a year after the reporting date._**||||| |**11.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**||||| ||||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||-|-| |**Other debtors**|||-|-| ||||-|-| |**Total**|||-|-| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---| |||||| |**Note 12 Creditors and accruals**||||| |**_Please complete this note ifthe charity has any creditors or accruals._**||||| |||||| |**12.1 Analysis of creditors**||||| ||**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**|| ||**This year**|**Last year**|**This year**|**Last year**| ||**£**|**£**|**£**|**£**| |**Accruals for grants payable**|-|-|-|-| |**Bank loans and overdrafts**|-|-|-|-| |**Trade creditors**|-|-|-|-| |**Payments received on account for contracts or**
**performance-related grants**|-|-|-|-| |**Accruals and deferred income**|-|-|-|-| |**Taxation and social security**|-|-|-|-| |**Other creditors**|-|-|-|-| |**Total**|-|-|-|-| |||||| |||||| |**12.2� Security over assets**||||| |**_If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please_**||||| |||||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Section C**
**Notes to the accounts**|**(cont)**| |---|---| |**Note 13**
**Endowment and restricted income funds**|| |**Please complete this section if the charity has any endowment or restricted income funds.**|| |**_13.1 Funds held_**|| |**Please give a brief description of any of the following type of funds held by the charity:**|| |**_* Key: PE - permanent endowment funds;_**|| |**_EE - expendible endowment funds;_**|| |**_R - restricted income funds, including special trusts, of the charity; and_**|| |**_U - unrestricted funds_**|| |**Fund**
**names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Purpose and Restrictions**|**Purpose and Restrictions**|**Purpose and Restrictions**|**Purpose and Restrictions**| |---|---|---|---|---|---|---| |Youth
Endowment
Fund|RE|**_Funding for the YEF efficacy study project – which is measuring the impacts of the_**
**_Charity United Borders – including all costs associated with our normal mentoring_**
**_program delivery, overheads of the charity and any additional costs related to the study_**
**_itself_**||||| |Brent Council|RE|**_Funding for the Brent Robbery reduction project including all costs associated with our_**
**_normal outreach services, and support costs_**||||| |Step-Up Hub|RE|**_Funding for the IAMBRENTproject delivering mentoring services for Children across Brent_**||||| |Peabody|RE|**_Funding for all costs associated with our normal outreach services, and support costs for_**
**_residents of Peabody properties and communities_**||||| |Sovereign
Housing
Association|RE|**_Funding for all costs associated with our normal outreach services, and support costs for_**
**_residents of SNG properties and communities_**||||| |||||||| |||||||| |||||||| |||||||| |||||||| |**_Other_**
**_funds_**|**N/a**||**N/a**|||| |**Total Funds**|||**£46,868.62**|**£6,560.00**|**£21,082.00**|**£5,000.00**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **13.2 Movements of major funds -----** **Please give details of the movements of the major funds summarized in the restricted and endowment** |**Fund names**|**Fund**
**balances**
**brought**
**forward**|**Incoming resources**|**Outgoing resources**|**Transfers**|**Gains and losses**|**Fund**
**balances**
**carried**
**forward**| |---|---|---|---|---|---|---| |**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Youth Endowment
Fund|-|£136,551.87|
£ 46,868.62|-|-|£ 89,683.25| |Brent Council|-|£6,560.00|
£ 6,560.00|
-|-|-| |Step-Up Hub|-|£21,082.00|
£21,082.00|
-|-|-| |Peabody|-|£ 10,000.00|
£10,000.00|
-|-|-| |Sovereign Housing
Association|-|£ 5,000.00|
£5,000.00|
-|-|-| ||-|-|-|-|-|-| |**_Total Funds_**|0|**£179,193.87**|
**£89,510.62**|
**0**|**0**|**£89,683.253**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **13.3 Transfers between funds** **Please give details of any transfers between funds.** **----- Start of picture text -----**
From
To Fund
Fund Reason Amount
(Name) (Name)
**----- End of picture text -----**
## **Section C (cont)** ## **Notes to the accounts** ## **Note 14 Transactions with related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) are transactions to report.**_ - **14.1 Remuneration and benefits - In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.** |**Name of trustee or**
**Connected Party**|**Legal authority**
**(eg order,**
**governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---| |||**This year**
**£**|**Last year**
**£**|**TOTAL**| |||**£**|**£**|**£**| |||-|-|-| |||-|-|-| |||-|-|-| |||-|-|-| - **14.2 Loans - If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.** |**Name of**
**trustee or**
**Connected**
**Party**|**Legal**
**authority**
**(eg order,**
**governing**
**document)**|**Amounts paid or benefit value**
**This year**
**£**
**Last year**
**£**
**TOTAL**
**£**
**£**
**£**
**£**
**£**| |---|---|---| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F |**Due to trustees and related parties**||-|-|-|-|**-**| |---|---|---|---|---|---|---| |**Due from trustees and related parties**||-|-|-|-|**-**| |||-|-|-|-|**-**| |**TOTAL**||-|-|-|-|**-**| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **14.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. provided.**_ |**_ent for related parties._**|**_provided._**||||| |---|---|---|---|---|---| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of**
**the**
**transaction(s)**|**Balance**
**at period**
**end**|**Provision**
**for bad**
**debts at**
**period end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |Rico Finlayosn|Son of CEO|Charity team leader
mentoring work|**£4,970**|**£**|**£**| |Shae Finlayson|Son of CEO|Pay for Operations
and Analysis work|**£3,202**||| ||||||| ||||||| ||||||| Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F **(cont)** **Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet** Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the trustees**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**|Charity Name
United Borders|Charity Name
United Borders|Charity Name
United Borders| |---|---|---|---| ||||| ||15 12 2025|**Charity no**
**(if any)**|1178304| ||||| ||(remember to include the page numbers of additional sheets)||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**DD / MM / YYYY**.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).||| I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._ I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - • the accounts did not accord with the accounting records; or • the accounts did 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed: Date:** 23 07 2026 **Name:** Ruth Clark **Relevant professional** Chartered Institute of Management Accountants **qualification(s) or body** 1 **Oct 2018** **IER** Docusign Envelope ID: 2C1806F1-9B0B-819B-81C7-BB80D7D45B7F ## **(if any):** **Address:** One Elmfield Park, Bromley, Kent, BR1 1LU ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**