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## **TRUSTEES’ REPORT**
**YEAR ENDED 30 SEPTEMBER 2022**
**MIGRATEFUL TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2022**
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**TRUSTEES’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
## **REFERENCE DETAILS**
## **Trustees**
Nora Bali Amaya Dent (resigned 27th March 2023) Mireille Harper Mary Locke Emily Miller Isabel Sachs Habib Sadat Daljeet Singh
## **Founder and CEO**
Jessica Thompson
## **Registered name**
Migrateful
**Charity registration number** 1180110
## **Registered address**
40 Bowling Green Lane London EC1R 0NE
## **Independent Examiner**
Mr Olayinka Tomori ACA DChA Longmeade Consult Ltd Regus House Victory Way Admiral’s Park Dartford DA2 6QD
## **Bank**
Metrobank 1 Southampton Row London WC1B 5HA
## **Website address**
www.migrateful.org
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**TRUSTEES’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
## **INTRODUCTION**
The trustees present their report with the financial statements of the charity for the period ended 30 September 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition effective 1 January 2019).
Migrateful is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission (registered number 1180110).
The governing document is a constitution dated 19th September 2018. Migrateful registered with the Charity Commission on 27[th] September 2018.
These financial statements cover the year from 1st October 2021 to 30th September 2022.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives**
Migrateful exists to help the UK’s migrant community on their journey to employment and independence and promote integration.
The objects of Migrateful, as stated in the Constitution, are, for the public benefit:
1. to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society, in particular, but not exclusively, refugees, asylumseekers and other migrants to the UK, through the provision of:
- vocational and skills training, work experience, advice and support;
- social and recreational facilities and events involving the local community;
- educational and awareness campaigns to encourage the public to generally be more accepting of, and engage with, socially excluded communities.
for the purposes of this clause "socially excluded" means "people who are excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; financial hardship; race; gender; poor educational or skills attainment; disability; ethnic origin; religion; belief; creed; or who are within, or have experienced, the public care or penal system".
2. to promote equality and diversity and racial and religious harmony for the public benefit through the provision of activities to foster understanding and good relations between people from diverse backgrounds.
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3. the prevention or relief of poverty by providing: grants, items and services to individuals in need, in particular, but not exclusively, refugees, asylum seekers and other migrants to the UK.
In setting objectives and planning activities, the trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Migrateful runs cookery classes led by migrant chefs struggling to integrate and access employment due to legal and linguistic barriers. The cookery classes provide ideal conditions not just for practising English and building confidence but also for encouraging contact with the wider community and dispelling misconceptions about migrants.
Our chefs are all migrants facing barriers to integration. They come from a very wide range of backgrounds, from refugees with advanced professional qualifications to those who were trafficked here as children and who have only rudimentary education. They are often isolated, living alone, or in a tight community of their home language and/or culture.
They fall into two main groups. In the first group are those who are waiting for a decision on whether they can remain in the country, and who do not have the legal right to work. For our chefs, the average wait time to receive their status has been 4.5 years. They are legally barred from working while they wait; being unable to provide for themselves puts an immense strain on them, and on their dependents.
In the second group are those who have been granted the right to remain and who are therefore legally able to work. Some nevertheless still face difficulties finding employment and a place in society, even after having been in the UK for many years, often because of language barriers, or because their qualifications are not recognised in this country. The common thread amongst them all is the struggle to find a sense of belonging in the UK and to utilise their skills to participate and contribute fully to society.
For both groups, being unable to provide for themselves and their families has significant negative effects on self-esteem and mental health. Work is needed on many fronts. First, language barriers need to be addressed, so they are better able to participate in wider society. Building the skills and self-confidence to enable them to access employment is essential to improve their economic conditions. Migrateful provides training, a support network and work experience to help address these issues.
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## **Activities**
## **Training**
Potential chefs wishing to join Migrateful go through an initial 12-week training programme. During this time, they learn public speaking, gain a food hygiene qualification and learn to become cookery class teachers. At the end of the programme, they are well placed to run classes to a professional standard.
## **Classes**
Migrateful cookery classes offer a highly educational experience where participants are invited to learn about a new cuisine, culture and the lives of migrants. The classes have wide appeal, attracting those simply interested in food as well as those wishing to support refugees.
Before the Covid pandemic and the restrictions that ensued, classes were all “in person”, taking place either in public venues such as cafes or in private homes or company offices. They tended to be small groups, with an average of ten participants per class, providing an intimate setting to allow for personal interactions between chefs and class participants. Since the pandemic, we have also offered online classes, where people can join from their own kitchens, guided by the chef. Again, numbers are usually small, so as to retain a sense of intimacy.
## **Solidarity fund**
Asylum seekers do not have the right to work. Unable to earn income, many are in dire financial circumstances, unable to afford basic necessities. We have established a “solidarity fund” to offer small grants, either for specific one-off items, or for food and basic needs, to those in this position.
## **ACHIEVEMENTS AND PERFORMANCE**
During the year we were able to achieve all the goals as set out in last year’s annual report: we expanded our national reach, with classes in Bristol, Brighton and Kent; we opened our cookery school in central London, offering classes both to individuals and corporates; we trained two further cohorts of chefs and provided more advanced training to existing chefs; and we also expanded our staff team.
## **Classes**
This was another year of rapid pivots. In October 2021, we were delighted to be able to open our cookery school, a beautiful space housed in the Three Corners community centre in Farringdon. It was an ideal space to relaunch in person classes, lockdown restrictions having eased and people feeling able to venture out again. We had a lot of interest from corporates keen to get their staff back together again in person and it looked like being a busy Christmas period. Then the Omicron strain of Covid arrived, and another lockdown was imposed in December 2021, leading to numerous
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## **TRUSTEES’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
class cancellations. Like organisations all over the country, we had to rapidly adjust again as the environment changed. We quickly ramped up online classes again to fill the gap. Thankfully, that was the last lockdown, and we were finally able to transition back to in person classes throughout 2022.
Now that we had our own cookery space, we were able to experiment with a new class model, “station style”, designed to be a more traditional cookery class format, to showcase our chefs’ increased skills as cookery class teachers.
Table below shows number of classes delivered and number of participants engaged.
||FY|FY|FY||
|---|---|---|---|---|
||ending|ending|ending||
||2020|2021|2022|**Total**|
||||||
|Online classes|205|
924|
294|
**1,423**|
|In person classes|229|
73|
658|
**960**|
|Total number of classes|434|
997|
952|
**2,383**|
|Total number of participants|4,762|11,835|11,252|**27,849**|
|Total number of trained chefs by year end|
43|
63|
79|
**79**|
Classes continue to be very popular with participants; in the period, 97% of participants said they would recommend Migrateful to a friend (based on classes held in the period, feedback received from 851 participants).
## **Catering**
In 2021, we introduced a Migrateful catering arm, where chefs who wished to start their own catering businesses were supported to do so. After our six-month pilot, we found demand was high and feedback was overwhelmingly positive. But the work severely stretched our staff capacity, and the financial viability of the model was uncertain, given the levels of support required by chefs. We therefore took the difficult decision to pause work on our catering arm for the time being.
## **Training and chef development**
Throughout the year our Head of Chef Development worked hard to professionalise and document our chef training and we t rained two new cohorts of chefs, in Bristol (6 chefs) and London (10 chefs).
We also worked more on our two year “chef journey”, and how best to help chefs think about their goals, and how Migrateful could help them achieve these. We have built strong relationships with
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other organisations supporting migrants, to ensure we are working collaboratively, playing to our strengths, avoiding duplication and providing more holistic support to our chefs.
During the year we graduated an early cohort of ten chefs who had been with us since the early days of Migrateful. 80% of them have moved on to employment or study, one into retirement and not working.
## **“At Migrateful I meet and talk to people I would never talk to, or meet, in my normal life. I know without Migrateful I would not be able to do what I am doing today. Thank you Migrateful for being there for me and making me to be proud of myself and giving me the confidence to be who I am today.”**
[Stella from Nigeria, Migrateful Chef]
**“My experience with Migrateful has been perfect actually. It has not only been about cooking, it has been about life skills. It’s very helpful, they teach you how to be open, they teach you how to connect with the community. Lots of things. I’m proud to be sharing my culture with other people in and outside of the UK. I always have different people join my class from other countries. I am so proud I’m here. I am so proud of myself and that I can share my food. In the past I was a weak person, I couldn’t share any words, but now I can share my stories, I can share my food. So I’m proud of myself.”**
[Amani from Syria, Migrateful Chef]
We receive constant feedback from our chefs after every class they teach so we can continually improve the experience both for them, and for participants. During the year we also conducted a more in depth review with all our chefs, led by an external consultant, to evaluate all aspects of Migrateful’s support. The aim was to assess what was most valued and where further improvements could be made. Having the opportunity to come together as a group to review Migrateful was appreciated by all involved. The exercise reinforced what chefs’ most valued while also highlighting a number of practical improvements which have already been implemented, for example in scheduling and communication.
We also started collating and analysing data on chef impact gathered over Migrateful’s first five years, for our first impact report, which will be published next year.
## **Impact on participants**
In December 2021 we were able to commission research into the impact of the class model on participants. This found that the classes were indeed providing an ideal environment, as set out in Gordon Allport’s “contact theory”, for shifting narratives around migration and integration[1][.]
> 1 Dovidio, John F., Angelika Love, Fabian M. H. Schellhaas, and Miles Hewstone. "Reducing Intergroup Bias through Intergroup Contact: Twenty Years of Progress and Future Directions." Group Processes & Intergroup Relations 20.5 (2017): 606-20.
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## **TRUSTEES’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
In addition, the research found that participants coming to our classes were not just the “already warm” – ie those who came primarily because they wanted to support refugees and asylum seekers. Many are simply interested in food, so we are able to reach a very wide demographic.
Thus our chefs are currently interacting, under ideal contact conditions, with 10,000 class participants from a wide demographic per year.
In the words of class participants:
**“It gives you an opportunity (contact with migrants/refugees) to learn about people. Somebody who's never met a refugee might just have this image in their heads of what it might be like and maybe it's a negative image. Maybe they think there's just a bad thing but when you get to know people, you can see the humanity behind. You know, that helps break down the stigma, negative thoughts, things like that.”**
[Participant from 2022 research)
## **“I really loved the class. Everyone was fantastic. Food was delicious. Everyone sitting around chatting was so good. I left with a smile on my face and a full belly. The Migrateful team couldn’t have been nicer.”**
[Feedback from class participant]
We also continued to work on dispelling misconceptions and contributing to wider debates on immigration, via our social media and website. In addition, our CEO, Jess Thompson also gave TED talk at TEDxFrensham on A Migrant Crisis or a Crisis of Belonging? which was very well received. Click here to watch.
## **Organisational development**
It was another year somewhat disrupted by Covid, where our energies were focused on pivoting classes from online to in person, back to online, and back to in person again! But we nevertheless found time to consolidate as an organisation. We have grown very rapidly in the last few years, from a small organisation where the whole team could still sit round a table together and make instant decisions. At the start of the year, we had 13 staff (4 full-time and (9 part-time), increasing to 8 fulltime and 5 part-time by the end of the year. The time was right to work on systems and policies as we moved from a start up to an established organisation.
We made progress on this during the year, for example setting up a new online volunteer management system to enable volunteers to sign themselves up to classes, thereby saving a huge amount of staff time. We currently have over 150 volunteers supporting our cookery classes each year. We also improved our chef training curriculum and consolidated the chef journey.
## **Staff**
In September 2022 our founder and CEO, Jess Thompson, went on a year’s sabbatical to do a Masters in International Migration and Public Policy at London School of Economics so as to enrich
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Migrateful’s understanding of the complexities of the immigration policy environment, to feed in to our advocacy work going forward.
In the interim, Vickie Wambura who served as our Finance & Operations Manager took over as Interim CEO. Vickie grew up in Kenya and is the founder of Nafisika Trust, Kenya, that works to integrate prison inmates into society. She has over 10 years’ experience leading charities and working with vulnerable groups and contributes valued leadership to Migrateful.
## **PLANS FOR FUTURE PERIOD**
In the year ahead, our plans are to:
## **Classes**
- Successful run classes, thus creating work opportunities for our chefs and contact opportunities for both our chefs and our participants.
## **Training**
- Train new cohorts of chefs in both London and Brighton.
## **Development**
- Piloting a new class model – the “Cookery Demo” – which we anticipate will appeal particularly to corporates.
## **Chef support**
- Strengthening our support in pathways to employment.
## **Organisation**
- Hire a local full-time manager to oversee all elements of our Bristol operations.
- Continue to consolidate and automate our systems to improve efficiency and delivery.
- • Publish our first impact report.
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**TRUSTEES’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
## **FINANCIAL REVIEW**
This Trustees’ annual report and financial statements cover the 12-month period ended 30[th] September 2022.
Migrateful received £993,006 in income during the year (2020/21: £745,326), with £609,102[2] of trading income from classes and catering (62%) (2020/21: £362,141, 49%), £329,540 from grants (33%) (2020/21: £276,821, 37%) and £28,769 in donations (3%) (2020/21: £84,133, 11%).
With the easing Covid-19 restrictions and greater appetite of the public to attend in person events, demand for Migrateful’s in person classes and catering increased and accounted for 91% of trading income (2020/21: 64%), although Migrateful maintained its mixed delivery model of both online and in person classes, with online classes remaining popular.
Total expenditure amounted to £899,994 (2020/201: £448,746), providing a surplus of £93,012 (2020/21: £296,578) for the period. Of this surplus, £46,427 is restricted and £46,585 is unrestricted (2020/21: £72,533 restricted and £224,045 unrestricted).
Total reserves at 30 September 2022 were £530,701, with £165,675 restricted reserves and £365,026 unrestricted reserves (2020/21: £437,689, with £119,248 restricted and £318,441 unrestricted). Of the unrestricted reserves, £51,601, was designated to the Cookery School fixed assets balance (2020/21: two designated amounts totalling £176,161), providing general unrestricted reserves (free reserves) of £313,425 (2020/21: £142,280).
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
## **Reserves policy**
The trustees have set a reserves policy whereby the free reserves (unrestricted funds) held by Migrateful should be equivalent to three months’ staff and operating costs, which equates to £215,275 (2020/21: £124,500). This provides some stability for the organisation were it to experience a fall in income from class sales and grants.
As at 30th September 2022, free reserves amounted to £313,425 (4.4 months’ staff and operating costs) (2020/21: £142,280, 3.4 months) after designating £51,061 as described above (2020/21: £176,161). The trustees consider this to be satisfactory given the relatively early stage of development and future expansion plans of the charity and is in line with their policy.
2 including £85,696 relating to older unredeemed gift vouchers.
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## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Migrateful is constituted as a Charitable Incorporated Organisation, registered with the Charity Commission on 27[th] September 2018. At the time of registration, activities were undertaken by Migrateful Ltd, a company limited by shares. All activities and assets were transferred to the charity on 1[st] April 2019. Migrateful Ltd was subsequently wound up. The founder, Jessica Thompson, became the Chief Executive of the charity.
The governing body of the charity is the board of trustees, which comprise eight members. Trustees who served during the period and up to the date of signing these financial statements are:
Mary Locke Nora Bali Amaya Dent (resigned 27[th] March 2023) Mireille Harper Emily Miller Isabel Sachs Habib Sadat Daljeet Singh
The board of trustees is responsible for overseeing all aspects of governance and risk. Strategy is led by the board of trustees, working closely with the staff team. The staff team, led Jessica Thompson (Founder and Chief Executive), is responsible for the implementation of the strategy and day-to-day operations of the charity.
Trustees are appointed by a resolution passed at a meeting of the charity trustees. In selecting new trustees, the trustees consider the skills, knowledge and experience needed for the effective running of the charity. Prior to appointment, new trustees are provided with a copy of the Constitution and policies and procedures, together with the most up-to-date business plan and financial statements and forecasts.
## **Staff**
At the year end Migrateful had 8 full-time staff and 5 part-time members of staff. We also have over 150 active volunteers who help with the running of classes, training sessions and office tasks. We are hugely grateful to them for their time, skills and dedication.
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## **TRUSTEES’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
**Statement of trustees’ responsibilities in relation to the financial statements**
Charity law requires the charity trustees to prepare financial statements for each accounting period which give a true and fair picture of the state of affairs of the charity for the income and expenditure for the period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Trustee on behalf of the board of trustees** :
………………………………………… **Mary Locke Chair of Trustees**
## **27[th] June 2023**
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## **INDEPENDENT EXAMINER’S’ REPORT YEAR ENDED 30 SEPTEMBER 2022**
## **Independent Examiner's report to the trustees of Migrateful**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
## **BASIS OF INDEPENDENT EXAMINER’S STATEMENT**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **INDEPENDENT EXAMINER’S STATEMENT**
In connection with my examination, no material matters have come to my attention 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 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.
## **Olayinka Tomori ACA DChA**
Longmeade Consult Ltd Regus House, Admiral’s Park Dartford, DA2 6QD
**4[th] July 2023**
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## **STATEMENT OF FINANCIAL ACTIVITY YEAR ENDED 30 SEPTEMBER 2022**
|**STATEMENT OF FINANCIAL ACTIVITY**
**YEAR ENDED 30 SEPTEMBER 2022**||||
|---|---|---|---|
|All figures £
Notes
**Income from:**
Grants
Cookery classes & catering - in person
Cookery classes - online
Donations
Other income|2022
Unrestricted
Funds
2022
Restricted
Funds
197,500
132,040
474,866
0
48,540
0
23,678
5,091
111,291
0|**2022**
**Total**
329,540
474,866
48,540
28,769
111,291|**2021**
**Total**
276,821
48,438
313,703
84,133
22,231|
|**Total Income**
9|**855,875**
**137,131**|**993,006**|**745,326**|
|**Expenditure on Cost of Raising Funds:**
2-5
Direct costs
Staff costs
2|500
0
35,157
5,658|500
40,815|305
24,947|
|**Total Cost of Raising Funds**|**35,657**
**5,658**|**41,315**|**25,252**|
|**Expenditure on Charitable Activities:**
2-5
Cookery class & catering
Direct costs
Staff costs
2
**Cookery class & catering – sub-total**
Chef training
Direct costs
Staff costs
2
**Chef training – sub-total**
**Chef support costs**
Support & development costs
Staff costs
2
Equipment costs
Marketing and web/IT costs
Other costs
**Support costs – sub-total**
**Evaluation and research**
**Cookery school**|262,675
17,370
184,738
10,162|280,045
194,900|132,745
110,886|
||**447,413**
**27,532**
7,330
5,624
83,053
6,003|**474,945**
12,954
89,056|**243,631**
3,680
18,011|
||**90,383**
**11,627**
**676**
**11,624**
79,266
17,292
1,930
0
30,364
0
80,828
4,071|**102,010**
**12,300**
96,558
1,930
30,364
84,899|**21,691**
**15,100**
74,561
5,383
6,704
48,330|
||**192,388**
**21,363**
**16,780**
**-**
**25,993**
**12,900**|**213,751**
**16,780**
**38,893**|**134,978**
**-**
**8,096**|
|**Total Charitable Activities**
**Total Expenditure**|**773,633**
**85,046**|**858,679**|**423,496**|
|||||
||**809,290**
**90,704**|**899,994**|**448,748**|
|||||
|**Net movement in funds**
**Reconciliation of funds**
9,10
Total funds brought forward|**46,585**
**46,427**|**93,012**|**296,578**|
||318,441
119,248|437,689|141,111|
|**Total funds carried forward**|**365,026**
**165,675**|**530,701**|**437,689**|
All recognised gains and losses are included in the Statement of Financial Activities.
The comparative statement of Financial Activities is in Note 11. All the charity’s activities are classified as continuing. The accompanying notes form part of these financial statements.
**MIGRATEFUL**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2022**
|30 September
Notes
**Fixed assets:**
Tangible fixed assets
6
Tangible fixed assets – work in progress
6
**Total fixed assets**
**Current assets:**
Debtors
7
Cash
**Total current assets**
**Liabilities:**
Creditors: amounts falling due within 1 year
8
**Net current assets**
**Total net assets**
**The funds of the charity:**
Restricted income funds
9,10
Unrestricted funds
Designated funds
General unrestricted funds
**Total charity funds**||2022
Total
Funds
£
119,175
-|2021
Total
Funds
£
-
68,807|
|---|---|---|---|
|||**119,175**
31,227
723,608|**68,807**
72,049
566,924|
|||**754,835**
343,309|**638,973**
270,091|
|||**411,526**|**368,882**|
|||**530,701**|**437,689**|
|||165,675
51,601
313,425
365,026|119,248
176,161
142,280
318,441|
|||**530,701**|**437,689**|
## **Total charity funds**
The accounts were approved by the board of trustees on 27[th] June 2023 and signed on their behalf by:
…………………………………….
## **Mary Locke Chair of trustees**
The accompanying notes form part of these financial statements.
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## **STATEMENT OF CASHFLOWS YEAR ENDED 30 SEPTEMBER 2022**
|30 September|Note|2022|2021|
|---|---|---|---|
|||£|£|
|**Cash flows from operating activities:**||||
|Net cash provided by (used in) operating activities|A|236,846|362,684|
|**Cash flows from investing activities:**||||
|Purchase of fixed assets (work in progress)||(80,162)|(68,807)|
|Net cash provided by (used in) investing activities||(80,162)|(68,807)|
|**Change in cash and cash equivalents in the reporting period**||**156,684**|**293,877**|
|Cash & Cash Equivalents at the beginning of the reporting period||566,924|273,047|
|**Cash & Cash Equivalents at the end of the reporting period**||**723,608**|**566,924**|
|**A.** **Reconciliation of Net Income to Net Cash Flow from Operating**||**Activities**||
|30 September||2022|2021|
|||£|£|
|Net income for the reporting period||93,012|296,578|
|Add back: Depreciation charges||29,794|-|
|(increase)/decrease in debtors||40,822|(62,420)|
|Increase in creditors||73,218|128,526|
|**Net cash provided by (used in) operating activiti**es||**236,846**|**362,684**|
|**B.** **Analysis of Cash and Cash Equivalents**||||
|30 September||2022|2021|
|||£|£|
|Cash in hand an in bank||723,608|566,924|
|Other cash equivalents||-|-|
|**Total cash and cash equivalents**||**723,608**|**566,924**|
**MIGRATEFUL**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
## **Notes to the financial statements**
## **1. Basis of preparation and accounting policies**
**Basis of preparation**
- a) These accounts (financial statements) have been prepared under the historic cost convention, on a going concern basis, with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s), in accordance with:
- (i) The Charities Act 2011
- (ii) The Financial Reporting Standard applicable in the UK and the Republic of Ireland, as amended in December 2017
- (iii) Accounting & Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS102) (Second Edition effective January 2019)
- to comply with the revised layout of the financial statements required by the Charities SORP (FRS102).
- b) The charity meets the definition of a public benefit entity as defined by FRS 102.
- c) The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
## **Accounting policies**
## d) Fund accounting
Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity. Designated funds are unrestricted funds set aside at the discretion of the Trustees for a specific purpose.
Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
The purposes of the funds are shown in Note 9.
## e) Income
Income is recognised and included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the income, receipt is probable and the monetary value can be measured with sufficient reliability.
Income that Migrateful has received, but is not entitled to recognise, is treated as deferred income. Unredeemed gift voucher income is treated as deferred income.
17
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
Migrateful monitors the level of unredeemed gift vouchers. Prior to the current financial year, due to the COVID-19 pandemic, with lock down restrictions and reduced customer appetite to attend in person events, Migrateful did not cancel any expired gift vouchers. However, as restrictions were lifted and in person classes resumed properly, Migrateful reviewed this policy cancelling gift vouchers more than two years old as at 30 September 2022, thereby recognising £85,696 of income.
Bank interest and Gift Aid is recognised on receipt.
- f) Expenditure and liabilities
Expenditure is recognised on the accruals basis.
The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
Liabilities are recognised as soon as there is a legal or constructive obligation to pay.
Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
- g) Tangible fixed assets
Tangible assets are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at their value on receipt. The £1,000 threshold has not been applied to expenditure on the Cookery School project as it has been treated as a single project with all items eligible capital costs capitalised.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
Computer equipment 3 years
Office equipment 5 years Fixtures and fittings 5 years Leasehold improvements 5 years
Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Tangible fixed assets – work in progress is not depreciated until the year in which the project is completed.
- h) Current assets and liabilities
- (i) Debtors are recognised at the settlement amount due.
- (ii) Prepayments are valued at the amount prepaid.
- (iii) Cash comprises bank deposits repayable on demand and any short-term highly liquid deposits
18
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
- (iv) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.
- (v) Accrued charges are normally valued at their settlement amount.
## i) Taxation
The charity is not liable to income tax or capital gains tax on its charitable activities.
- j) Pensions
Migrateful operates a defined contribution scheme through NEST. Contributions are charged to the SOFA as they become payable.
- k) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **2. Staff costs**
|**2022**
**£**
**2021**
**£**
Salaries and wages
383,485
211,396
Social security
30,268
13,238
Pension costs
7,576
3,770
Staff costs
421,329
228,404|**2022**
**£**
**2021**
**£**
Salaries and wages
383,485
211,396
Social security
30,268
13,238
Pension costs
7,576
3,770
Staff costs
421,329
228,404|**2022**
**£**
**2021**
**£**
Salaries and wages
383,485
211,396
Social security
30,268
13,238
Pension costs
7,576
3,770
Staff costs
421,329
228,404|
|---|---|---|
||Salaries and wages
Social security
Pension costs
Staff costs|**2022**
**£**
**2021**
**£**
383,485
211,396
30,268
13,238
7,576
3,770|
|||421,329
228,404|
No employees earned over £60,000 per year during the period (2021/21: no employees).
Key management personnel: Total employee benefits (including employers' NI and pension contribution) of the CEO were £51,466 (2020/21: £43,370).
Migrateful employed an average of 15.9 employees (13.7 full-time equivalent) during the period (2020/21: average of 9.7 (7.3 full-time equivalent)).
## **3. Trustees’ remuneration, benefits and expenses**
During the financial year, one trustee incurred expenses of £896 on behalf of the charity, no balance was outstanding on 30 September 2022. (2020/21: two trustees incurred expenses of £709 on behalf of the charity, with no balance outstanding on 30 September 2021).
19
Migrateful Annual Report 2021-22
**MIGRATEFUL**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
## **4. Related party transactions**
Other than the amounts outlined above, there were no other related party transactions during the period.
## **5. Independent examination fees**
The independent examiner will receive £1,250+VAT in relation to conducting the independent examination (2020/21: £1,200+VAT). No other fees were paid to the independent examiner.
## **6. Tangible fixed assets**
||**Valuation:**
At 1 October 2021
Additions
Transfers
At 30 September 2022
**Depreciation:**
At 1 October 2021
Depreciation charge
At 30 September 2022
**Net Book Value:**
**2022**
2021|**Leasehold**
**Improvements**
**£**
**Fixtures &,**
**fittings**
**£**
**Leasehold**
**Improvements**
**– Work in**
**Progress**
**£**
-
-
68,807
73,496
6,666
68,807
-
(68,807)|**Total**
**£**
68,807
80,162
-|
|---|---|---|---|
|||142,303
6,666
-|148,969|
|||-
-
-
28,461
1,333
-|-
29,794|
|||28,461
1,333
-|29,794|
|||113,842
5,333
**-**|119,175|
|||-
-
68,807|68,807|
The charity completed the building a cookery school at The Peel Institute in Clerkenwell, London in October 2021. The investment made in the previous financial year was held under Work in Progress and transferred to the relevant account on completion of the project. Migrateful does not have any other tangible fixed assets. (2020/21: £nil)
## **7. Debtors**
||Trade debtors
Prepayments and accrued income
**Total**|**2022**
**£**
**2021**
**£**
6,948
20,282
24,279
51,767|
|---|---|---|
|||**31,227**
**72,049**|
20
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
## **8. Creditors: amounts falling due within one year**
|Trade creditors
Accruals
Deferred income
Other taxes and Social Security
Other creditors
**Total**|**2022**
**£**
**2021**
**£**
8,653
9,178
6,805
7,392
327,851
245,933
-
7,293
-
295|
|---|---|
||**343,309**
**270,091**|
|||
|**Movements in Deferred Income**
At 1 October
Applied during the year
Released during the year
**Deferred income at 30 September**|**2022**
**£**
**2021**
**£**
245,933
134,706
227,442
138,733
(145,524)
(27,506)|
||**327,851**
**245,933**|
Deferred income primarily comprises unredeemed gift vouchers which were sold prior to 30 September 2022. Due to the ongoing pandemic Migrateful had not previously cancelled any expired gift vouchers. The the immediate impact of the pandemic coming to an end, Migrateful cancelled gift vouchers over two years old, this contributed income of £85,696 (2020/21: £nil)
## **9. Analysis of movement in funds**
During the year Migrateful received restricted grants and donations totalling £137,131 (net of one grant refund of £1,950) as outlined below:
||**Grant maker**
Crucible Foundation
Migration Foundation
The Nisbet Trust
Westkin Associates
Colyer Foundation
The National Lottery
National Philanthropic Trust
Solidarity Fund fundraising
Metropolitan Public Gardens
Local Giving
Zero Emissions Network|**Purpose**
Brighton development & staff costs
Core costs
Bristol manager staff costs
Chef training
Kent replication
Chef training
Research costs
Chef solidarity fund
Cookery school landscaping
Chef solidarity fund
E-Cargo bike – refund|**2022**
**£**
50,000
20,000
20,000
13,500
13,000
9,940
6,250
4,503
1,300
588
(1,950)|
|---|---|---|---|
21
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
Comparative 2020/21: During the previous financial year Migrateful received restricted grants and donations £198,570 as outlined below:
||**Grant maker**
Un Ltd
Garfield Weston Foundation
UBS
Awards for All
John James Bristol Foundation
Hilden Charitable Fund
Network of Social Change
Solidarity Fund fundraising
Mission Meals Crowdfunder
Local Giving
Zero Emissions Network
R Skinsley
CookerySchool fundraising|**Purpose**
Salaries
Core costs
Training Manager & CEO salary
Kent replication
Bristol replication
Chef solidarity fund
Marketing Managers salary
Chef solidarity fund
Mission Meals
Chef solidarity fund
E-Cargo bike
Training retreat
CookerySchoolproject|**2021**
**£**
39,247
20,000
15,000
9,433
7,000
6,000
5,032
4,863
2,670
2,658
1,950
250
84,467|
|---|---|---|---|
The movement in restricted funds during the year and fund balances at the end of the year are outlined below:
||Cookery School fundraising
Garfield Weston Foundation
John James Bristol Foundation
Solidarity Fund fundraising
Hilden Charitable Fund
Zero Emissions Network
UBS
Crucible Foundation
Migration Foundation
Nisbet Trust
Westkin Associates
Colyer Foundation
The National Lottery
National Philanthropic Trust
Metropolitan Public Gardens
Local Giving
**Total**|**Balance at**
**1 Oct 2021**
**£**
Income
£
Expenditure
£
84,467
-
16,894
18,333
-
18,333
7,000
-
7,000
3,847
4,503
8,350
2,686
-
2,686
1,950
(1,950)
-
965
-
965
-
50,000
-
-
20,000
10,000
-
20,000
-
-
13,500
12,427
-
13,000
13,000
-
9,940
-
-
6,250
-
-
1,300
461
-
588
588|**Balance at**
**30 Sep 2022**
**£**
67,573
-
-
-
-
-
-
50,000
10,000
20,000
1,073
-
9,940
6,250
839
-|
|---|---|---|---|
|||**119,248**
**137,131**
**90,704**|**165,675**|
22
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
Comparative 2020/21: The movement in restricted funds during the previous financial period and fund balances at the end of the period are outlined below:
||Garfield Weston Foundation
Kings College
Kent Community Fund
Awards for All
Maureen & Derek Morton Trust
Migration Foundation
Marathon Fundraiser
Un Ltd
UBS
Awards for All
John James Bristol Foundation
Hilden Charitable Fund
R Skinsley
Solidarity Fund fundraising
Mission Meals Crowdfunder
Local Giving
Zero Emissions Network
Network of Social Change
Cookery School fundraising
**Total**|**Balance at**
**1 Oct 2020**
**£**
Income
£
Expenditure
£
20,000
20,000
21,667
8,900
-
8,900
6,000
-
6,000
5,832
-
5,832
3,125
-
3,125
2,500
-
2,500
358
-
358
-
39,247
39,247
-
15,000
14,035
-
9,433
9,433
-
7,000
-
-
6,000
3,314
-
5,032
5,032
-
4,863
1,016
-
2,670
2,670
-
2,658
2,658
-
1,950
-
-
250
250
-
84,467
-|**Balance at**
**30 Sep 2021**
**£**
18,333
-
-
-
-
-
-
-
965
-
7,000
2,686
-
3,847
-
-
1,950
-
84,467|
|---|---|---|---|
|||**46,715**
**198,570**
**126,037**|
**119,248**|
The movement in designated funds during the year and fund balances at the end of the year are outlined below:
|Cookery School|**Balance at**
**1 Oct 2021**
**£**
Income
£
Expenditure
£
82,772
-
31,171
93,389
-
93,389|**Balance at**
**30 Sep 2022**
**£**
51,601
-|
|---|---|---|
|Bruno Schroder Trust|||
|**Total**|**176,161**
-
124,560|**51,601**|
Migrateful has designated one amount at 30 September 2022: £51,601 in relation to the unrestricted net book value of the Cookery School fixed asset balance. This balance will be depreciated to zero over the next four years.
Comparative 2020/21: The movement in designated funds during the previous financial period and fund balances at the end of the period are outlined below:
23
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
|Cookery School|**Balance at**
**1 Oct 2020**
**£**
Income
£
Expenditure
£
50,000
32,772
-
-
100,000
6,611|**Balance at**
**30 Sep 2021**
**£**
82,772
93,389|
|---|---|---|
|Bruno Schroder Trust|||
|**Total**|**50,000**
132,772
6,611|**176,161**|
Migrateful has designated two amounts at 30 September 2021:
i) £82,772 in relation to the costs of construction of the cookery school which will be funded from unrestricted funds in 21/22. These costs will be incurred in full in 21/22.
ii) £93,389 in relation to a £100,000 unrestricted grant from the Bruno Schroder Trust in August 2021 which will fund specific costs agreed with the grant-maker. These costs will be incurred in full in 21/22.
## **10. Analysis of net assets between funds**
Analysis of net assets between funds at 30 September 2022
||Tangible fixed assets
Current assets
Creditors: amounts falling due
within 1 year
Total|2022
2022
Restricted
Unrestricted Funds
Funds
Designated
General
£
£
£
67,574
51,601
-
98,101
-
656,734
-
-
(343,309)|**2022**
**Total**
**Funds**
**£**
119,175
754,835
(343,309)|
|---|---|---|---|
|||165,675
51,601
313,425|530,701|
Comparative 2020/21: Analysis of net assets between funds at 30 September 2021
||Tangible fixed assets
Current assets
Creditors: amounts falling due
within 1 year
Total|2021
2021
Restricted
Unrestricted Funds
Funds
Designated
General
£
£
£
-
68,807
-
119,248
107,354
412,371
-
-
(270,091)|**2021**
**Total**
**Funds**
**£**
68,807
638,973
(270,091)|
|---|---|---|---|
|||119,248
176,161
142,280|437,689|
24
Migrateful Annual Report 2021-22
**MIGRATEFUL**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2022**
## **11. Comparative Statement of Financial Activity for the year ended 30 September 2021**
|**Income from:**
Grants
Cookery classes & catering - in person
Cookery classes - online
Donations
Other income|2021
Unrestricted
Funds
2021
Restricted
Funds
£
£
135,500
141,321
48,438
0
313,703
0
26,884
57,249
22,231
0|**2021**
**Total**
£
276,821
48,438
313,703
84,133
22,231|
|---|---|---|
|**Total Income**|**546,756**
**198,570**|**745,326**|
|**Expenditure on Cost of Raising Funds:**
Direct costs
Staff costs
**Total Cost of Raising Funds**
**Expenditure on Charitable Activities:**
Cookery class & catering
Direct costs
Staff costs
**Cookery class & catering – sub-total**
Chef training
Direct costs
Staff costs
**Chef training – sub-total**
**Chef support costs**
Support & development costs
Staff costs
Equipment costs
Marketing and web/IT costs
Other costs
**Support costs – sub-total**
**Cookery school project**|305
0
10,682
14,265|305
24,947|
||**10,987**
**14,265**|**25,252**|
||122,963
9,782
79,916
30,970|132,745
110,886|
||**202,879**
**40,752**
597
3,083
6,303
11,708|**243,631**
3,680
18,011|
||**6,900**
**14,791**
**4,629**
**10,471**
33,969
40,592
5,383
0
6,412
292
43,456
4,874|**21,691**
**15,100**
74,561
5,383
6,704
48,330|
||**89,220**
**45,758**
**8,096**
**0**|**134,978**
**8,096**|
|**Total Charitable Activities**
**Total Expenditure**|**311,724**
**111,772**|**423,496**|
||||
||**322,711**
**126,037**|**448,748**|
||||
|**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward|**224,045**
**72,533**|**296,578**|
||94,396
46,715|141,111|
|**Total funds carried forward**|**318,441**
**119,248**|**437,689**|
25
Migrateful Annual Report 2021-22