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2021-12-31-accounts

Revive CIO

Annual Report and Accounts

31 December 2021

Charity Registration Number 1183006 (England and Wales)

Contents

Reports

Reports
Legal and administrative information 1
Trustees’ report 2
Independent auditor’s report 14
Accounts
Statement of financial activities 19
Balance sheet 22
Statement of cash flows 21
Principal accounting policies 22
Notes to the accounts 26

Revive CIO

Legal and administrative information

Trustees Father Ugochukwu Ikwuka C.S.Sp (Chairperson from 1 September 2021) Father Michael Desmond Wilson C.S.Sp (appointed 1 September 2021) Father James Flynn C.S.Sp (First Assistant) (appointed 1 September 2021) Father Joseph Melchior Kiwango C.S.Sp (appointed 1 September 2021) Father Paul Antwi-Boasiako C.S.Sp (appointed 1 September 2021) Father Kenneth Okoli C.S.Sp (Chairperson) (resigned 1 September 2021) Father James Mchamangu C.S.Sp (resigned 1 September 2021) Father John Kitchen C.S.Sp (First Assistant) (resigned 1 September 2021) Father Thomas Wilberforce C.S.Sp (resigned 1 September 2021) Principal Address Revive 187 Grey Mare Lane Manchester M11 3ND Charity registration 1183006 number Auditor Buzzacott LLP 130 Wood Street London EC2V 6DL Bankers National Westminster Bank plc 10 Elephant Yard Kendal LA9 4LZ Solicitors IBB Solicitors Capital Court 30 Windsor Street Uxbridge Middlesex UB8 1AB

Revive CIO 1

Trustees’ report Year to 31 December 2021

The trustees present their report together with the accounts of Revive CIO (Revive), a Charitable Incorporated Organisation (CIO) (the “charity” or “CIO”) for the year to 31 December 2021.

The accounts have been prepared in accordance with the accounting policies set out on pages 22 to 25 of the attached accounts and comply with the charity’s constitution, applicable laws and the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (Charities SORP FRS 102) (effective 1 January 2019).

Constitution

The Revive project was established in 2002 as a social justice project of the Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (The Spiritans) registered in England and Wales (Charity Registration Number 227350). Due to the rapid expansion of this project, the trustees decided to register it as a separate charity. Hence, on 16 April 2019, a new charity namely Revive CIO (No. 1183006) was formed. With effect from midnight on 30 June 2019, in accordance with a legal transfer of undertakings and a resolution of the trustees, the activities of the Revive project of The Spiritans were transferred to Revive CIO.

Objectives and activities

Objects

The aim of Revive is to accompany and support refugees and people seeking asylum, with compassion, equality and respect for human dignity by providing free practical support, services and advocacy regardless of race, religion, gender, sexuality, disability, age or beliefs.

The charity achieves its aims through:

These objectives are achieved through:

Revive CIO 2

Trustees’ report Year to 31 December 2021

Objectives and activities (continued)

Objects (continued)

Activities, achievements and performance

General overview

2021 followed on from the most challenging and unpredictable year since the charity was established. We set out our expectations at the beginning of the year hoping that the pandemic would end soon but it was not the case. Staff dealt with a variety of issues, which relate directly to Revive’s core aims and objectives. The issues, which either could not be resolved because of lack of capacity or were not related to our objectives, were referred to other providers. Thus, everybody in the charity worked hard to maintain the quality of services and reach more people who were struggling with different needs. Some basic decisions were made to ensure our service users were supported even in the midst of the pandemic. Some of the decisions and adapted service delivery models included:

Financial impact

Due to less income, the charity utilised the government’s Coronavirus Job Retention Scheme to keep the jobs of some workers. 80% of their wages costs were covered by the Government until the charity was able to secure some funds.

Revive CIO 3

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Financial impact (continued)

At the beginning of April 2021, the charity successfully received a grant from the National Lottery Community Fund, which covered the majority of the charity’s budget. This was one of the grant applications whose decision the charity was awaiting. Upon receiving it, the charity removed all the workers except for one from the Coronavirus Job Retention Scheme. The one part time employee remained on furlough until the Scheme ended.

Revive also received other grants (Community Justice Fund, Community Champions Fund, Justice Together Fund, Manchester Health and Care Commissioning Community, Health Online Fund, etc) to foster its activities and to cope with the effects of the pandemic. Due to case backlog, the charity employed support workers on a short time basis, maximising the use of our army of volunteers and provided necessary tools (IT equipment, mobile phones, etc) to carry out their roles efficiently.

Achievements

Despite the pressures on our clients resulting from the pandemic and the management challenges it presented, we were able to support a significant number of clients to achieve their goals and to settle and integrate successfully.

We continued to work creatively with established partners, a platform which enabled us to provide a complete service for our client base. We also entered into a new partnership with other providers in the Northwest, which promises to be a platform for best practice support and to encourage the training of new starters in immigration with the view to improving capacity in the region. Some of the achievements are as follows:

----- Start of picture text -----
SERVICE USERS SUPPORTED IN 2021
Immigration Social work Enrichment projects
Enrichment
projects
20%
Immigration
33%
Social work
47%
----- End of picture text -----

Revive CIO 4

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Achievements (continued)

Challenges

Revive CIO 5

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Social Work and Immigration

Revive provides a range of high-quality advice, guidance, advocacy and support on immigration, housing, and healthcare issues. We had hoped that 2021 would see us working as we did before the pandemic but this proved impossible. Covid-19 continued to pose a threat to the health and safety of staff and service users and to restrict the scope for volunteer support. Remote working continued for the first three quarters of the year, which was a major challenge, not least, because most of our clients do not speak English and reliable interpretation is key to case work. Although limited volunteer support did restrict our ability to offer the very comprehensive range of services we offered pre-pandemic, access to core services improved during the year, with better telephone advice processes in place and us being able to resume processing travel documents after deprioritising them in 2020. In addition, although we were unable to return to our traditional ‘drop in’ model, we were able to resume face-to-face appointments during the last quarter and took the opportunity to offer services at the City and Future Skills campus. This has allowed us to support many more young people on their journey of recovery and growth as they strove to integrate into the community.

We particularly made great strides in progressing matters that had stagnated as a result of 2020’s closure of visa application centres worldwide. We opened 33 long-term casework files; mostly involving family reunion casework, with some reunited after a long time apart and many granted settled status in the UK. We worked on some complex cases and opened 61 shortterm files, most of which were settlement protection applications for refugees coming to the end of their five-year limited leave to remain in the UK. We successfully challenged a number of ‘no recourse to public funds’ decisions and continued to work on human rights-based applications for several vulnerable applicants with no means of paying the fees of private solicitors. We are particularly proud of our high success rate of successfully moving people from homelessness into support, given the barriers that people face and the fact that the system is very difficult to navigate.

Challenges and solutions

The major challenge remains that our services are oversubscribed, which makes it difficult to accommodate everyone who presents or is referred to our services – particularly as there are specialist cases which cannot be handled by volunteers. Ongoing attempts are being made to obtain funding for a further two caseworkers.

Casework Performance - Case study 1-TKM Family

The TKM family came to the UK as children with their mother from India to join their father who left the family home two years after their arrival. They were supported by Revive to claim asylum, section 95 asylum support, legal aid and access to other health services. The asylum case was refused followed by two failed appeals. Another legal aid lawyer is working with the family to review the domestic violence evidence that was not disclosed in the previous asylum case for potential further submission. Revive continues to support the family access mental health services and other wellbeing support. The older daughter was recently supported by Revive to secure Article 26 scholarship with Salford University and she is now studying Biomedical Science; we are proud of this great milestone achievement.

Revive CIO 6

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Social Work and Immigration (continued)

Casework Performance - Case Study 2- BT

We assisted one of our long-term clients who has been in the UK since October 2006. He was previously refused asylum as well as leave to remain on human rights grounds. We were able to submit a fee waiver application and a further application for leave to remain on human rights grounds, which was successful. This was life changing for our client and his family and he did not waste time getting into employment and providing for his young family as he has always desired.

Enrichment Programme, challenges and solutions

Despite the challenges of 2021, the health and wellbeing work we do through our enrichment projects remained integral to our services. It was remodelled to take account of changing government restrictions throughout the year and as a result of consultation with service users about their priorities and needs.

Throughout the year, the programme continued to offer a release from the pressures and stresses that our service users often face when awaiting decisions. It gave clients a focus if they were not allowed to work and helped them develop skills in preparation for the time when they will be able to seek employment. These projects supported individuals to build new relationships in low-cost and culturally appropriate settings with others who understand the traumas they have often experienced and helped them develop a collective voice.

Women’s’ Group

The Women’s Group met virtually to continue a range of arts and craft activities and took on new challenges, including photography, songs and poetry.

Face-to-face activities resumed on 11 October 2021 and the group is once again attracting a solid base of active members.

Revive CIO 7

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Refugee Social and wellbeing Club

Although they had to be suspended during lockdown, the Social and Wellbeing Club sessions began again in September. Football, cycling, board games, snooker, table tennis and other wellbeing activities have quickly attracted back a large group of active regular attendees.

We have been working in partnership with the Salford College, City and Future Skills campuses with funding from the Salford City Council Public Health Engagement and Inclusion team to support these activities. These activities have supported service users with their physical and mental wellbeing, especially for those that presented with mental health challenges and those isolated. This has fostered community cohesion.

Allotment Project

The allotment has thrived during 2021 - giving volunteers an opportunity for outdoor group exercise, even under Government restrictions.

A varied harvest of healthy, cheap food contributed to a much-deserved celebration barbecue for the allotment team on 24 September, which emphasised how the project continues to foster friendship, wellbeing and community cohesion.

Revive CIO 8

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

English for Speakers of Other Languages (ESOL) challenges and solutions

ESOL sessions aim to improve civic education and conversation for everyday life in the UK. They focus on building confidence through games and role-play until learners are ready for a more formal college setting. The pandemic meant that lessons were conducted virtually until August 2021 but we were able to resume face-to-face classroom sessions on 6 September 2021. Attendee numbers have increased and sessions continue to be successful.

Wellbeing Activities

In August 2021, in partnership with the Lowry Centre and the Diversity and Inclusion team, we took a group of 12 service users and their families to an open day which promoted

community cohesion and was very wellenjoyed by participants.

In September, the Irlam community hosted 55 of our service user families for a day of picnicking, sports, walking, poetry, cycling and gifts.

New employability, wellbeing and IT courses began on 18 October 2021.

Ongoing work has continued throughout the year with faith and community leaders to promote the take-up of Covid -19 vaccines in our communities and to reinforce messages about the need to continue to keep safe.

Volunteering Programme – challenges and solutions

Volunteering recruitment and induction processes have been significantly impacted by the pandemic. However, we were able to continue to use volunteers to support our service users, especially around virtual ESOL classes, wellbeing calls and casework support. We have continued to attract interest from skilled and enthusiastic people who want to work with us once we are again able to offer our full range of services and activities.

Revive CIO 9

Trustees’ report Year to 31 December 2021

Financial review

Results for the financial period

A summary of the results of the year to 31 December 2021 can be found on page 19 of this report and accounts.

Income in 2021 amounted to £215,592 (2020 – £214,765). Of the income, £3,287 (2020 – £13,520) was received by way of donations and £196,247 (2020 – £186,476) as grants. Further details of grants and donations are provided in the notes to the accounts.

Expenditure totalled £183,527 (2020 – £170,420). Staff costs totalled £102,146 (2020 – £111,054), the cost of activities and outreach was £18,552 (2020 – £19,899), governance costs were £3,578 (2020 – £1,623) and materials, resources and training amounted to £33,988 (2020 – £19,234). Further details of expenditure are provided in note 4 to the accounts.

Net income for the year to 31 December 2021 was £32,065 (2020 – £44,345).

Reserves policy and financial position

Reserves policy

The trustees have a policy of ensuring that they hold in reserve funds equivalent to the running costs of the charity for a minimum of one year (2020 - six months). At 31 December 2021 the level of free reserves was £20,869 (2020 – £19,567). Therefore, the current level of free reserves is below target. It is the intention of the trustees to continue to try to build up reserves through careful financial management and by aiming to achieve small surpluses year by year.

Financial position

The balance sheet shows total reserves of £216,680 (2020 – £184,615). Of this £181,718 (2020 – £154,307) represents restricted funds which are raised for, and their use restricted to, a specific purpose, or donations subject or donor imposed conditions. As noted above, at 31 December 2021 the level of general funds or free reserves was £20,869 (2020 - £19,567).

Plans for the future

The trustees will continue to keep both income and expenditure under review, at the same time as reaching out for new sources of income. Whilst there will undoubtedly be challenges ahead, the trustees do not expect material concerns to arise over the charity’s financial position.

Furthermore, the charity intends to continue consolidating and developing its services. In order to continue supporting the services users, Revive plans to develop and establish new networks and partnerships with other agencies and organisations as well as looking for new sources of funds.

Revive CIO 10

Trustees’ report Year to 31 December 2021

Structure, governance, and management

Statement of trustees' responsibilities

The trustees are responsible for preparing the trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the relevant Charity (Accounts and Reports) Regulations and the provisions of the charity’s trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Key management personnel

The key management personnel in charge of directing and controlling, running and operating the charity on a day to day basis comprise the trustees.

The trustees received no remuneration or reimbursement of expenses in connection with their duties as trustees or members of key management during the period.

Appointment of trustees

All trustees are appointed by those members of The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (the “Province”) who are in permanent vows. The names of the trustees who served during the year are set out on page 1.

Training of the trustees in their role is provided using materials provided by the Charity Commission of England and Wales, major conferences, the Association of Provincial Bursars, the Conference of Religious and relevant literature and seminars from firms of solicitors and accountants specialising in charity practice and procedures.

Revive CIO 11

Trustees’ report Year to 31 December 2021

Structure, governance, and management (continued)

Organisational structure

Risk management

The trustees are responsible for overseeing risk assessment. All significant activities undertaken by Revive CIO are subject to a risk review. The major risks are ranked in terms of their potential impact and probability.

With the exception of the challenges faced because of the Covid-19 pandemic (see above), the key risks affecting Revive CIO and the means by which they are mitigated are described below:

Economic conditions

The charity works with clients who cannot pay for the services provided so it relies on donations and grants to operate. As the economy continues to struggle, there is increasing pressure on people and organisations to meet ever tighter financial constraints and targets. Inevitably, this leads to some reducing the offer of grants and donations. This, to some extent, is mitigated through careful monitoring of expenditure and resource planning and by continuing to develop and build on the network of agencies and organisations that have built up a relationship with the charity.

Revive CIO 12

Truste88' report Year to 31 Decèmber 2021 structurni governance, and managoment (conunugdl Rlsk management (contlnued) Safeguarding The Charity woths with r&fugea8 and people 8eeking asylum and tak88 Its respon8lblllty In rèspact to 8afeguardlng extremely serlously. RevNe has a Safeguarding Protection Offlcer who roport¥ to the Irus1888. All personnel in Rovive comlng in ￿ntact wrth chlldren or vulnerable adu118 must conform lo establlshed guld8lln88 and proc8dur88 in accordanco wlth th6 prlnclple8 and guidelineB set out In the nauonal Safeguarding Poll￿ of the Calhollc Church, as agreed by the Bishop's Conference of England and Wales and the ConferenGe of Rellglou8 Nallonal S8fgguarding Pollcy.. R8sp8cI for the innatg dlgnty of every person Is 8 fundamental prtnGtsI8. Integral to this Is the f8Gognllion ofthe right of 8llpeWe, wljich must b8 respected, pmtsGtsd, cared lor and nurtured. Revlvg wlll 8lways118188 closely wllh 8ts1utory agencle¥ to en8ur8 that If a dlBd08LITe16 madg. procedures aro in pl8Gg that allow for Ir8nsparonl pracllces. Tho89 In¢lud8 tha completlon of Dl8closure and Barrlng Servlce {DBSI d18c108urg fomi8. Tr8lnlng sesslons take place In-house regularly and also In conjunction wllh thg Dioc688 of Salford. Fundrnljlng pollcy Th8 charity alms to achleve b88t praolSoe In thg way In whlch 51 commurblGate8 wlth donor8 and other 8UPPOrtgrs. It tskes car8 wlth both the lono of ils communlcallons and the accuracy of its data to mlnlm18e the Pressures on 5UPPOrt8rs. It applies best pr8cllce lo protect supporters, data and ngvgr $g11$ data, It never swap8 dats and gnsures that communlcatlon pref8r8nces can b& changed at any Ilrne. The ¢hadty manages Sts own fundrai3ing actlvltl88 and does not employ the service8 of Prof888lono1 Fundraisers. The charlty undertakes to re8cI to and investigate any complaints regarding 118 fundralslng aGllvltle8 and to leam from them and improve its 8eNice. Durlng 2021, the charity recèlved no compl8inl$ obout its fundraising actlvllles. Employe9•, volunt#ors and members of the C¢)ngr8gatlon Finally, the Iru8tse8 would Ilke to re¢ord Ihelr recognition of th6 professionalism and commStmgnl of 011 their staff. th8 over 40 voluntgors and members of the Congregallon for their dedicatlon and har(1 work in ensuring the that the charity achl8ves Sls objectives. In partScul8r, Revive wishes once again lo express its appreciation of the ￿ntir1uCd support of the Spirilans who provld8 us wKh financlal assistance and personnel. Approved by the trustees and signed on their behaff Tnjslee fr Approved on.. Revive CIO 13

Independent auditor’s report Year to 31 December 2021

Independent auditor’s report to the trustees of Revive CIO

Opinion

We have audited the accounts of Revive (the ‘charity’) for the year to 31 December 2021, which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the accounts. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Revive CIO 14

Independent auditor’s report Year to 31 December 2021

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report and Accounts, other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Revive CIO 15

Independent auditor’s report Year to 31 December 2021

Auditor’s responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:

Revive CIO 16

Independent auditor’s report Year to 31 December 2021

Auditor’s responsibilities for the audit of the accounts (continued) To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

We did not identify any irregularities, including fraud.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Revive CIO 17

Independent auditor’s report Year to 31 December 2021

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Buzzacott LLP 13 July 2022 Statutory Auditor 130 Wood Street London EC2V 6DL

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Revive CIO 18

Statement of financial activities Year to 31 December 2021

Notes Unrestricted
funds
£		 Restricted
funds
£


Total
2021
£
Unrestricted
funds
£		 Restricted
funds
£		 Total
2020
£
Income from:
Donations
1
Other trading activities
2
Charitable activities
. Enrichment activities
3
Other sources
. Coronavirus Job Retention Scheme
Total income
Expenditure on:
Charitable activities
. Enrichment activities
4
Total expenditure
Net income (expenditure) for the
period and net movement in funds
6
Reconciliation of funds:
Fund balances brought forward at 1
January 2021
Fund balances carried forward at 31
December 2021		 2,546
4,950
18,500
11,108		 741
—
177,747
—
3,287
4,950

196,247
11,108		 10,651
3,030
22,200
11,739		 2,869
—
164,276
—		 13,520
3,030
186,476
11,739
37,104 178,488
215,592		 47,620 167,145 214,765
32,450 151,077
183,527		 97,895 72,525 170,420
32,450 151,077
183,527		 97,895 72,525 170,420
4,654
30,308		 27,411
154,307
32,065

184,615		 (50,275)
80,583		 94,620
59,687		 44,345
140,270
34,962 181,718
216,680		 30,308 154,307 184,615

All of the charity's activities derived from continuing operations during the above financial periods.

The charity has no recognised gains and losses other than those shown in the statement of financial activities above.

Revive CIO 19

Balance shoet 31 Dgcembgr 2021 2021 2020 Notes FI¥￿ a••gts Tanglblè assets 14,093 10,741 Curn•nt a•••ts O&bto Cash al bank and In hand 10 919 221,623 222,542 69,482 105,992 175.474 Ll•bllltf•$ Creditors., amounts falling due withln one year 11 119,955) 11.6001 Net curront a81Ot8 202.587 173.874 Tot•1 n•t th￿t# 211.680 184.615 Th• fvnds of th• ch•rlty Re6tr1cted fund8 Unrg$triclg(I fund$ . T8nglble flxad 088et lund . General furKI 12 181.71e 1S4.307 13 14.093 20,869 216,680 10.741 19,S87 184,615 Approved by the tru8tO88 and 81gn¢d on tho Trustee Approvèd on. -tr, 15. IKL%JLKkfi CS Revfve CIO 20

Statement of cash flows Year to 31 December 2021

Notes 2021
£
2020
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2021
Cash and cash equivalents at 31 December 2021
B		 124,875
(4,082)
(9,244) (14,322)
(9,244) (14,322)
115,631
105,992
(18,404)

124,396
221,623
105,992
operating activities
B Net income and net movement in funds (as per the statement of
financial activities)
Adjustments for:
Depreciation
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cashprovided by (used in) operating activities
Analysis of cash and cash equivalents		 2021
£
32,065
5,892
68,563
18,355
124,875
2021
£
221,623		 2020
£

44,345

3,581

(51,108)

(900)

(4,082)
2020
£
Total cash and cash equivalents:Cash at bank and in hand 150,992

No separate reconciliation of net debt has been prepared as there is no difference between the net cash (debt) of the charity and the above cash and cash equivalents.

Revive CIO 21

Principal accounting policies Year to 31 December 2021

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of preparation

These accounts have been prepared for the year to 31 December 2021. Comparative information is provided in respect to year to 31 December 2020.

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

The accounts have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102) (effective 1 January 2020) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the accounts requires the trustees and management to make significant judgements and estimates.

The items in the accounts where these judgements and estimates have been made include:

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of at least one year from the date of approval of these accounts.

The trustees of the charity believe there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. In reaching this view, the trustees acknowledge that the charity continues to receive support from its parent charity, The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province.

The trustees of The Spiritans have confirmed that they are willing to continue to provide financial and other support to the charity as and when needed for the medium term.

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Principal accounting policies Year to 31 December 2021

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises donations, income from other trading activities, grants and funds from the Coronavirus Job Retention Scheme.

Donations and grants are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations or grants pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Grants are included within income from charitable activities where these amount to the provision of a specific service but as donations where the grant has been given for general purposes.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Income from other trading activities is included in the accounts when the income is received or when it is probable that income will be received and when it can be measured reliably.

Monies from the Coronavirus Job Retention Scheme are recognised in the statement of financial activities when the funds have been applied for and the amount receivable has been quantified.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs.

Expenditure on charitable activities comprises expenditure incurred in the provision of support services and advocacy for refugees and people seeking asylum.

All expenditure is stated inclusive of irrecoverable VAT.

Allocation of support and governance costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.

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Principal accounting policies Year to 31 December 2021

Allocation of support and governance costs (continued)

Governance costs comprise the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice. It also comprises a proportion of the wages of one member of staff.

Support costs, including governance costs, are allocated to the charity’s sole charitable activity.

Tangible fixed assets and depreciation

All assets costing more than £1,500 and which have an expected life exceeding one year are capitalised.

Expenditure on the purchase and replacement of computers, furniture and equipment is capitalised and depreciated over four years on a straight line basis, in order to write off the cost of each asset over its estimated useful life.

Motor vehicles are capitalised and depreciated over four years on a straight line basis, in order to write off the cost of each vehicle over its estimated useful life.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Funds structure

Restricted funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to donor imposed conditions.

The tangible fixed assets fund comprises the net book value of charity’s tangible fixed assets, the existence of which is fundamental to the charity being able to perform its charitable work and thereby achieve its charitable objectives. The value represented by such assets should not be regarded, therefore, as realisable.

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Principal accounting policies Year to 31 December 2021

Funds structure (continued)

General funds represent those monies that are freely available for application towards achieving any charitable purpose that fall within the charity's charitable objects.

Pension costs

Contributions in respect of the charity’s defined contribution pension scheme are charged to the statement of financial activities when they are payable to the scheme. The charity’s contributions are restricted to the contributions disclosed in note 7. There were no outstanding contributions at the year end. The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

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Notes to the accounts Year to 31 December 2021

1 Income from donations

Unrestricted
funds
£		 Restricted
funds
£
741		 Total
2021
£		 Unrestricted
funds
£
10,651		 Restricted
funds
£		 Total
2020
£
13,520
Donations 2,546 3,287 2,869

2 Income from other trading activities

Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£		 Unrestricted
funds
£		 Restricted
funds
£
—
—
—		 Total
2020
£
Rental income
Student placement fees		 1,800
3,150
—

—		 1,800
3,150		 2,400
630		 2,400
630
4,950
—		 4,950 3,030 3,030

3 Income from charitable activities: enrichment activities

Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£


Unrestricted
funds
£		 Restricted
funds
£


Total
2020
£
Grants
. The Spiritans
. Other grants		 18,500
—
—

**177,747 **
18,500

177,747
22,200

—		 —
164,276
22,200

164,276
**18,500 **
**177,747 **
196,247
22,200		 164,276
186,476

4 Expenditure on charitable activities: enrichment activities

Unrestricted
funds
£		 Restricted
funds
£


Total
2021
£		 Unrestricted
funds
£		 Restricted
funds
£


Total
2020
£
Cost of activities and outreach
Materials, resources and
training
Promotion of enrichment
activities
Premises costs and rates
Rent
Travel and motor expenses
Staff costs and remuneration
(note 7)
Indirect cost of staff
Cost of volunteers
Depreciation
Governance costs (note 5)
Total funds		 760
3,235
120
1,307
—
1,737
16,630
654
430
3,999
3,578		 17,792
30,753
13
8,165
1,500
1,293
85,516
2,196
1,956
1,893
—
18,552

33,988

133

9,472

1,500

3,030

102,146

2,850

2,386

5,892

3,578		 3,552
5,327
—
1,855
—
356
81,586
1,020
77
2,499
1,623		 16,347
13,907
659
5,204
1,750
1,693
29,468
2,000
415
1,082
—
19,899

19,234

659

7,059

1,750

2,049

111,054

3,020

492

3,581

1,623
32,450 151,077
183,527		 97,895 72,525
170,420

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Notes to the accounts Year to 31 December 2021

5 Governance costs

Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£		 Unrestricted
funds
£
Restricted
funds
£
Total
2020
£
Audit fees
Bank charges		 3,545
33
—

—		 3,545
33		 1,600
23
—

—
1,600

23
3,578
—		 3,578 1,623
—
1,623
This is stated after charging
Total
2021
£		 Total
2020
£
Staff costs (note 7)
Depreciation
Auditor’s remuneration – statutory audit services
. Prior period
. Currentperiod		 102,146
5,892
920
2,625		 111,054
3,581
—
1,600
Staff costs and remuneration of key management personnel
Total
2021
£		 Total
2020
£
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs		 94,843
3,401
3,902
102,391

4,500

4,163
102,146
111,054

There were no employees who earned more that £60,000 per annum (including benefits) during the year (2020 – none).

The average number of employees during the year was 5 (2020 – 5).

The key management personnel in charge of directing and controlling, running and operating the charity on a day-to-day basis comprise the trustees.

The trustees received no remuneration or reimbursement of expenses in connection with their duties as trustees or members of key management during the period.

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Notes to the accounts Year to 31 December 2021

8 Taxation

Revive CIO is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

The charity is not registered for VAT and therefore expenditure includes irrecoverable VAT where applicable.

9 Tangible fixed assets

9 Tangible fixed assets
10
11		 Computers,
furniture
and
equipment
£		 Motor
vehicles
£		 Total
£
Cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book values
At 31 December 2021
At 31 December 2020		 4,327
9,244		 9,995
—
14,322

9,244
13,571 9,995
23,566
1,082
3,393		 2,499
2,499
3,581

5,892
4,475 4,998
9,473
9,096 4,997
14,093
3,245 7,496
10,741
Debtors 2021
£		 2020
£
Other debtors
Accrued Income		 919
—		 —
69,482
919 69,482
Creditors: amounts falling due within one year 2021
£		 2020
£
1,600
—
Accruals
Deferred income – grants in advance		 2,925
17,030
19,955 —

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Notes to the accounts Year to 31 December 2021

12 Restricted funds

The income funds of the charity include the following unexpended balances of donations held on trusts to be applied for specific purposes.

At 1
January
2021
£



Income
£
Expenditure
£

At 31
December
2021
£
Enrichment activities fund 154,307
178,488
(151,077)		 181,718
At 1
January
2020
£



Income
£
Expenditure
£

At 31
December
2020
£
Enrichment activities fund 59,687
167,145
(72,525)		 154,307

The enrichment activities fund comprises donations and grants towards specific aspects of the enrichment projects.

13 Tangible fixed asset fund

Tangible fixed asset fund
Total
2021
£
At 1 January 2021
Net movements in period
At 31 December 2021		 10,741
3,352
14,093

The tangible fixed assets fund represents the net book value of the charity’s tangible fixed assets used for the support of the members of the Congregation and their ministry. A decision was made to separate this fund from the general fund in recognition of the fact that the assets are used in the day to day work of the group and charity, and the fund value would not be realisable easily if needed to meet future contingencies.

14 Analysis of net assets by fund

Analysis of net assets by fund
General
funds
£
Tangible
fixed asset
fund
£
—
14,093
40,824
—
(19,955)
—
20,869
14,093		 Restricted
funds
£		 2021
Total
£
Balances at 31 December 2021 are
represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year
—
181,718
—		 14,093
222,542
(19,955)

181,718		 216,680

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Notes to the accounts Year to 31 December 2021

14 Analysis of net assets by fund (continued)

General
funds
£
Tangible
fixed asset
fund
£
—
10,741
21,167
—
(1,600)
—
19,567
10,741		 Restricted
funds
£		 2020
Total
£
Balances at 31 December 2020 are
represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year
—

154,307

—		 10,741
175,474
(1,600)

154,307		 184,615

15 Ultimate control

The charity, which is constituted as a CIO, was controlled throughout the period by The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province due to trustees of that charity being sole members of the CIO.

16 Related party transactions

During the reporting period, Revive CIO received £18,500 (2020 – £22,200) from The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (The Spiritans), whose trustees are the sole members of the CIO.

In addition, one priest of The Spiritans and two seminarian volunteers gave their time to the charity. An estimate of the value of this time, which is not reflected in these accounts, is £64,000 being £40,000 the total cost of the manager’s salary and £24,000 being the costs related to the two seminarians (2020: £64,000 being £40,000 the total cost of the manager’s salary and £24,000 the costs related to the two seminarians).

At 31 December 2021, there was no indebtedness between Revive CIO and The Spiritans (2020 – none).

There were no other related party transactions requiring disclosure (2020 – none).

17 Liability of the members

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

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