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2025-09-30-accounts

LANCASTER AND MORECAMBE CITY OF SANCTUARY

CHARITY ASSOCIATION

Registered Charity Number 1181282

Trustees’ report and Financial Statement for the year ending 30[th] September 2025

CONTENTS

Page
Charity Information 2
Report of the Trustees 3-5
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9

1

CHARITY INFORMATION

Registration Charity Number: 1181282
Board of Trustees The following persons have served as Trustees during the period
and up to the date of this report:
Jean O’Neill (chair)
Elizabeth Roberts (secretary)
Anne Chapman (treasurer)
Angela Onek
Jane Lippitt
Bashar Bakhou
Somayeh Roustaei
Jennifer MacLennan (co-opted March 2025)
Principle Address 9 Halton Road,
Lancaster
LA1 2EA
Bankers Cumberland Building Society
Cumberland House,
Castle Street,
CARLISLE
CA3 8RX
Insurers Ansvar Insurance, Ansvar House, St Leonards Road,
Eastbourne,East Sussex,BN21 3UR
Independent
Examiner		 Janet Hirst

2

Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 30[th] September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts I accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).

The objects of the charity are “for the public benefit for the relief of poverty among Refugees and Asylum Seekers living in Lancaster and Morecambe by providing them with grants, items and services. “

The charity’s main activities for the public benefit have been raising money to pay for Welcome Packs for newly arrived Asylum Seekers, and to provide emergency grants to asylum seekers and refugees. This year, Trustees agreed to an additional grant-making policy to reflect the changing circumstances of asylum seekers and refugees. We have set up a loan deposit scheme, which lends refugees the money they need for a deposit on a place to live, when they have to move out of the SERCO house. We have received a number of donations to this scheme, and a total grant of £10,000 from the local Society of Friends (Quakers). The first half of this grant (£5000) is recorded in our accounts, together with individual donations following an appeal, making a total available of £8,164. The scheme was set up in July and by the end of this reporting year, loans had been made to the value of £1525.

Our accounts also show that emergency grants more than doubled, compared to the previous year. Other support to individuals, mainly to help them with the costs of travel to see lawyers, Home Office interviews or reporting at police stations, has again doubled compared with last year. Meanwhile, our expenditure on welcome packs has remained similar to last year.

We have continued to support our ESOL (English for speakers of other languages) project, which is delivered via Global Link. We were successful in a bid to the National lottery to support our ESOL programme. Income for the Bike Project has exceeded expenditure, as a number of good quality bikes have been sold, with the donors’ consent. We are grateful to Tim Dant for his years of work volunteering and running the Bike Project, and to Mark Slaski, who took over as co-ordinator from Tim during the year.

The biennial Autumn Fiesta, organised by St Thomas’ church in November 2024, was its usual success, with good attendance and many local organisations being represented, and the money raised being shared between CoS and other organisations. We also received welcome donations form the local Soroptimists, and from Lancaster Royal Grammar School.,

We again received a grant for transport costs from Lancaster District Mobility Trust for one of our partner organisations, East Meets West. This was passed on to them and enabled them to take women and children from the refugee and asylum -seeker community on trips out of Lancaster. Our regular monthly donors provide essential income, and we greatly welcome their support.

Through our partners, we have again been able to access SIM cards to enable asylum seekers to have access to the internet without cost. We have continued to provide grants for football boots and cricketing kit where needed, enabling access to sessions for all who wish to.

We were again able to be part of the Christmas Party at the Friends Meeting House, organised by Global Link. We were able once more to provide gifts of hats, scarves and gloves to all asylum seekers present.

3

Contributions made by volunteers

Lancaster and Morecambe City of Sanctuary consists of its Trustees, plus members of partner organisations most of whom are volunteers. Three non-Trustees attend Trustees meetings in an advisory (non-voting) capacity.

Main achievements (30.9.24-30.9.25)

Principal sources of funds (30.9.24-30.9.25)

Our principal source of unrestricted funds has been donations from individuals, which totalled £9199 over the year. Gift aid for donations received during the year to 5 April 2025 is included in the income for the year. In September we received £19,652 from the National Lottery for our ESOL work, which will be spent next financial year. We also received £3,500 from Lancaster District Mobility Trust, and £8,162 in donations for our Refugees Loan deposit scheme. We received £383 in donations at the Autumn Fiesta.

Governance of Lancaster & Morecambe City of Sanctuary

We are a Charity Association, and our constitution was adopted on 3:12:18. The Constitution states that we are to have a minimum of 6 Trustees and a maximum of 12. In September 2025 we had 8 Trustees; Leanne Bates had resigned in October 2024, due to leaving her post at Lancaster University. Anne-Marie Houghton and Martin Walker then joined our meetings as Lancaster University’s representatives. Representatives from Global Link (Gisela Renolds); RAIS (Caitlin Luna) and our Bike Project (Mark Slaski) attend Trustee Meetings. Jennifer MacLennan was co-opted as a Trustee in March 2025.

Our supporters are linked by quarterly newsletters, giving news about all matters pertaining to the City of Sanctuary.

Reserves Policy

City of Sanctuary has no paid staff and does not rent office space. It therefore does not need to maintain any reserves. At 30/09/2025 we held £4,660 in unrestricted funds, plus designated funds for Welcome Packs ( £1,899): ESOL (£1945) and our bike project (£4,022).

Risk assessment

The trustees recognise that they have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. No such issues have arisen and therefore none have been reported to the charity Commission.

4

Approved by order of the board of trustees on 21 January 2026 and signed on its behalf by:

Jean O’Neill, Chair of Trustees

5

Inde ndent E mlner's to the trustees of of Sanctua Char No. 1181282 Re rt on the Accounts for the ar ended ernber 2025 Respective responsibili￿e5 of the trustee and examlner The charity'5 trustee5 are re5pon5ible for the preparatton of the accounts. The charitys trustees considers that an audit is not require forthis year under section 144(2) of the Charities Act 2011lthe 2011 Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts under s8Ction 145 of the 2011 Act To follow the procedures laid down in the General Dir•¢tlons given by the Charlty Commission (under Section 14515)(b) of the 2011 Act stste whether particular matters have come to my attention Basis of Independent Exarniner's Report My examlnation was carried out in accordance WFth the General Directtons given by the Charity Comrnis5ion and includes a review of the accounting records kept by the charity and a comparison ofthe accounts presentsd with those records. It also includes consideration of any unusual items or dlsclosures in the accounts and seeking explanation from the trustees conceming any such matters. The procedures undertaken do not provide all the evldence that woukl be required in an audit and conséquently no opinion is given as to whether the accounts present a *rue and falr vlew. and the report is lirnited to the ststement below. Independent Examiner's Staternent In connection with my ex7mination, no matter has ¢ome to my attenfjon.. l) Whleh gives me reasonable eause to believe that's, in any material respect the requirements To keep accountlng records in aeeordance with section 130 of the 2011 Act To prepare accounts which accord with the accounting reeords and.to comply with the accounting requirement5 of the 2011 Act Have not been met or 2) To which in rny opinion, attention should be drdwn in order to enab￿ a proper understsndin8 of the a¢¢ounts to be reached. J3n8t Hirst Changing Tides 40 Hest Bank Road Bare Morecambe LA4 6HJ Dated: i7)2b

Lancaster and Morecambe City of Sanctuary Statement of Financial Activities for year to 30 September 2025

Notes
Income
Unrestricted Restricted		 Total _2023/4 _
Income from Donations
(2)
7,190
8,162
Income from Grants
(3)
23,152		 15,352
23,152		 9,376
3,500
Total incoming resources
7,190
31,314		 38,504 12,876
Expenditure
Unrestricted Restricted		 Total _2023/4 _
Charitable Activities:
Welcome Packs
2,067
Emergency grants
3,370
Other support to individuals
2,026 1,525
Loans to refugees for
housing deposits
1,525
Room hire
740
DBS checks
129
Printing and stationary for
ESOL classes
620
75
Training (ESOL volunteers)
-
Volunteer travel expenses
312
Bikes
2,232
Grants to other
organisations
(4)
2,560 3,500
Insurance
286
Sports equipment
1,000
Laptops
-
Governance:
Room hire for AGM and gift
for Independent examiner
60		 2,067
3,370

3,551

1,525
740
129

694
-
312
2,232

6,060
286
1,000
-
21,967
60
60		 2034
1301
1701
0
248
90
106
20
96
2064
5639
219
704
295
14516
53
15,402 6,625
22,027		 14,569
Net income
-8,212
24,689
Total funds brought forward
20,738 1,525
Total funds carried forward
12,526
26,214
16,477
22,263

38,740		 -1,694
23,956
22,263

7

Balance sheet

Balance sheet
Unrestricted funds
Designated funds
Restricted funds
Total funds
Represented by:
Cash at bank
Cash in hand
Creditors (uncashed cheques and unpaid invoices)		 30/09/2025

4,660
7,866
26,214
38,740
43,593
-4,854
38,740		 30/09/2024
9,777
0,961
1,525
22,263
24,141
-1,879
22,263

These financial statements of Lancaster and Morecambe City of Sanctuary Charity Association, registered charity number 1181282 were approved by the Board of Trustees and authorised for issue on 20 January 2026..

Anne Chapman, Treasurer

8

LANCASTER AND MORECAMBE CITY OF SANCTUARY

CHARITY ASSOCIATION

Registered Charity Number 1181282

Notes to the Financial Statements

(1) ACCOUNTING POLICIES

a) Basis of preparation

The financial statements of the charity which is a public entity under FRS102 have been prepared in accordance with the Charities SORP (FRS 102) second edition 2019 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)(effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

b) Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102) general volunteer time is not recognised but is referred to in the trustees' annual report.

e) Expenditure and irrecoverable VAT

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for its expenditure. All costs have been directly attributed or proportionally charged to the functional categories of resources expended in the SOFA. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which is relates.

f) Fund accounting

Unrestricted Funds are funds received which have no restrictions placed on their use and are available to spend on activities that further any of the purposes of the charity.

Designated funds are unrestricted funds of the charity which the trustees have decided to set aside to use for a specific purpose.

Restricted Funds are funds which are to be used for purposes as specified by the funder.

g) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

h) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

I) Creditors

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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(2)
(3)
(4)		 Income from donations andgrants
Donations from individuals
Gift aid on donations received between 6/4/24 and 5/4/25
Cash from Autumn Fiesta
Donations from organisations:
Lancashire Central and North Area Quaker Meeting
LRGS (from walk)
Soroptomists		 9,199
488
383
5000
20
262
5282
£15,352
Income from Grants
Lancaster District Mobility Trust grant for East Meets West
National Lottery- Awards for All		 3,500
19,652
£23,152
Grants to other organisations
East Meets West - for travel costs
Global Link - ESOL classes		 3,500
2,560

(5) Movement of funds

Movement
Balance on between Balance on
30/9/24 Income Expenditure funds 30/9/25
Unrestricted funds:
General fund 9,777 4,625 -6,742 -3,000 4,660
Designated funds:
Welcome packs 3,966 -2,067 1,899
ESOL 3,305 -4,360 3,000 1,945
Bikes 3,690 2,565 -2,232 4,022
Restricted funds:
Reunite a Family Appeal 1,525 -
-1,525		 0
Lancaster District Mobility Trust 0 3,500 -3,500 0
Awards for All - ESOL grant 19,652 -75 19,577
Refugee housingdeposits 8,162 -1,525 6,637
22,263 38,504 -22,027 0 38,740

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