OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Revive CIO

Annual Report and Accounts

31 December 2024

Charity Registration Number 1183006 (England and Wales)

Contents

Reports
Legal and administrative information 1
Trustees’ report 2
Independent auditor’s report 18
Accounts
Statement of financial activities 23
Balance sheet 24
Statement of cash flows 25
Principal accounting policies 26
Notes to the accounts 29

Revive CIO

Legal and administrative information

Trustees Father Ugochukwu Ikwuka C.S.Sp (Chair)
Father Solomon Shamee C.S.Sp (appointed 26 September 2024)
Dr Ed Whelan
Miss Gillian Christine Bennett
Mrs. Negina Wahidi (appointed 5 December 2024)
Mr Paul Quinn
Rev. Sarah Riding (appointed 5 December 2024)
Dr Stella Bosun-Arije
Miss Alvina Imran (resigned 5 December 2024)
Father Michael Desmond Wilson C.S.Sp (resigned 26 September 2024)
Principal Address Revive
187 Grey Mare Lane
Manchester
M11 3ND
Charity registration number 1183006
Auditor Buzzacott Audit 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 2024

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 2024.

The accounts have been prepared in accordance with the accounting policies set out on pages 26 to 28 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).

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 and 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 2024

Objectives and activities (continued)

Objects (continued)

Activities, achievements and performance

General overview

Revive CIO supports people seeking asylum and refugees in Greater Manchester. The majority of people we work with fled their countries for various reasons, while others have been through the asylum process and then become homeless here in Greater Manchester after a decision (positive or negative) on their asylum claim.

We accompany, advocate and represent them to regularise their stay, get basic living essentials, practical and emotional support and wellbeing activities.

Diversity, Equity and Inclusion

In 2024, Revive continued to campaign and advocate against the injustices in the asylum system. Through our partnership with other refugee service organizations, we continue to challenge those punitive and harsh policies against people seeking asylum and refugees.

In September 2024, Revive reviewed its services, highlighting specific areas within the organisation that required strengthening in work practices, policies, and representation. We enriched our governance structure to mirror the British values of fairness and inclusivity by adding two new trustees. This transformation was driven by prioritising the perspectives and lived experiences of those we support; in our decision-making process, we are committed to establishing a comprehensive system that ensures all voices are acknowledged and our core principles of honouring human dignity and uniqueness are implemented. We also recruited a new staff member, who added to our pool of professional expertise.

Statement on Public Benefit

Revive trustees continue to assess and evaluate the objectives of the charity each year to ensure that they mirror our charitable goals and mission. They do this by referring to the Charity Commission’s general guidance on public benefit. Therefore, this report consolidates the guidance on public benefit by clearly stating our charity's mission and objectives, and providing a summary of the activities we have undertaken for public benefit in 2024. It also outlines the successes and outcomes of our main activities and considers how the charity will achieve its objectives in the future. The trustees continue to appraise the work of Revive because it has a public benefit that stretches beyond the immediate group of people, we are supporting both in the short and long run.

Revive CIO 3

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Volunteer and student Impact.

The contributions of volunteers and students have been instrumental in supporting our mission to support refugees and people seeking asylum. Our five part-time staff members, volunteers, and students have significantly expanded our capacity to deliver essential services.

Contributions:

  1. Enhanced Service Delivery: Volunteers and students have provided invaluable support in various operational areas, allowing us to extend our reach and serve a larger community.

  2. Diverse skill sets: Our volunteers' and students varied backgrounds have brought a wealth of knowledge and skills, enriching the quality of our programs.

  3. Community engagement: Through their dedication, volunteers and students have fostered stronger community ties and heightened awareness of the challenges faced by refugees and people seeking asylum.

  4. Resource optimisation: The time and effort donated by volunteers and students have optimised our resources, ensuring that a greater portion of our funds can be directed towards direct service.

  5. Staff and volunteer synergy: The synergy between our staff, volunteers and students has created a dynamic and responsive environment capable of addressing the complex needs of those we support. This collaboration has been pivotal in developing innovative solutions to enhance the welfare of refugees and asylum seekers.

This year, the cornerstone of our success has been significantly bolstered by the selfless commitment of our volunteers and students, working in synergy with our devoted staff.

Their collective efforts have improved the lives of many individuals and embodied the compassionate spirit at the heart of Revive. We look forward to continuing this partnership and building upon the strong foundation laid by our volunteers, students, and staff. These outcomes and statistics encapsulate volunteers' and students' profound impact on Revive, highlighting their integral role with our staff in supporting our core mission.

Achievements and performance

This section highlights Revive’s achievements and the impact of its work during the 2024 financial year. It supports trustees in assessing the charity’s performance against its stated aims and objectives. We report on our activities, demonstrating the positive outcomes for people seeking asylum, refugees, and vulnerable migrants, including those whose applications have been refused as well as those who have been granted refugee status.

Revive CIO 4

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Achievements and performance (continued)

Revive supported over 2,862 people. Many of those we see are vulnerable due to their circumstances; they include homeless people, those with no recourse to public funds, those with health issues, the homeless, those fleeing domestic violence, and those who need specialist social welfare and housing support.

Number of People Revive Surported in 2024

----- Start of picture text -----
76
186
75
820
198
587
138
92
32
820 Social welfare and benefits 138 Section 4 and Section 95 support
186
92 Domestic violence 472 32 Human trafficking cases
472 Family Reunion and Wellbeing 186 Fee waiver applications
587 Further Leave to Remain Human Rights applications 198 Settlement protection application
75 Travel document 186 Refugee Leave in Line application
76 Citizenship application
----- End of picture text -----

Revive CIO 5

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Achievements and performance (continued)

Revive CIO 6

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Achievements and performance (continued)

Challenges

Meeting the growing demand for our services has been increasingly difficult due to limited organisational capacity. This has been compounded by a reduction in staff working hours, driven by funding constraints. As a result, our ability to respond promptly and consistently to the needs of our service users has been impacted, highlighting the urgent need for sustainable staffing resources to meet the continued rise in demand.

Revive CIO 7

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Challenges (continued)

The ongoing rise in the cost of living and inflation has placed considerable strain on many of our service users, making it increasingly difficult for them to meet basic needs. As a result, there has been a growing reliance on Revive’s emergency provision, food bank, and hardship fund. These essential forms of support have become lifelines for individuals and families facing financial insecurity, allowing them to access food, essentials, and emergency assistance during times of crisis.

Enrichment projects

English for Speakers of Other Languages (ESOL)

ESOL sessions at Revive are well run and resourced with an open attendance. They remain popular and participation remains strong. Participants come to the class whilst attending the Revive Advice and Social Centre. We aim to improve conversation by focusing on words needed for everyday situations such as shopping, travelling, keeping fit, telling the time, going to the doctor, etc. We have also tried to

bring in British events and celebrations to help the refugees understand what is happening around them better in the form of civic education. The ESOL sessions emphasise increasing vocabulary, writing, reading, conversation, and building confidence. Games and activities help to improve conversation and interaction in a fun, safe setting, such as reading simple Nursery books openly in class.

Revive CIO 8

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Enrichment projects (continued)

Allotment

Revive’s allotment and therapeutic landscape is our user-led enrichment program that supports vulnerable service users and the local community, aiding their healing process. Attending the allotment can be a way to escape personal stress and keep active and physically healthy. Attending the allotment creates a shared place of belonging with people who may have had similar experiences. The allotment is also a place where they feel proud of everything they have achieved when they leave at the end of the day. Every season is different at the allotment, but one thing remains the same: our service users' sense of community spirit, tending to and harvesting different seasonal fruits, vegetables, and crops.

Refugee Away Day

The Irlam community, Loreto Sisters community in collaboration with Altrincham Friends of Refugees organised heart-warming events every year aimed at offering a day of joy and relaxation for refugees and their families. Refugee Away Day is a delightful event. These excursions are a wonderful way to break down social barriers, allowing our service users, staff, and volunteers to unwind and spend quality time together outside the office. The event contributes to community integration, fostering human encounters, understanding, and acceptance. In conclusion, the day out hosted by the Irlam community was a resounding success, bringing together people from different backgrounds to share moments of joy, laughter, and connection. Through food, games, activities, walks, gifts, and entertainment, the event exemplified the power of community in creating positive change and promoting social cohesion.

Revive CIO 9

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Enrichment projects (continued)

F amily Cooking Project

We successfully partnered with Salford City Council to deliver a series of family cooking events, engaging local families in hands-on sessions where they learned to prepare healthy, nutritious meals together. The programme had great outcomes, particularly for children, who became more open to trying a wider variety of nutritious dishes. Families were also provided with essential cooking equipment including slow cookers, pans, mini choppers, and blenders enabling them to confidently recreate the meals at home and continue healthy cooking practices beyond the sessions.

Employability and Digital Inclusion

The employability and digital inclusion sessions offered to refugees, people seeking asylum, and English natives in the community aimed to address these groups' critical need for job skills and digital literacy. The sessions were designed to empower participants with the necessary knowledge and skills to enhance their employability and adapt to the digital age. Embracing the online world offers a multitude of benefits. It enables service users to connect with family, explore job opportunities, master new languages, and efficiently manage their finances through online shopping and banking. Our commitment is to provide learners with valuable skills that enhance their daily lives and bring enjoyment. The employability and digital inclusion sessions have significantly impacted refugees, people seeking asylum, and English natives in the community, empowering them with essential skills and knowledge for professional success in today's digital world. The outcomes of the program underscore the importance of inclusive initiatives that address the unique needs of vulnerable populations and promote equitable access to opportunities. Moving forward, continued support and investment in such initiatives are essential for building inclusive and resilient communities.

Revive CIO 10

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Enrichment projects (continued)

Refugee Social Club

The Refugee Social Club, a community-driven initiative, has been making strides in promoting integration and social cohesion among refugees and people seeking asylum in their new community.

The outdoor activities have profoundly impacted service users and the community, especially those reunited with their families and adjusting to life in a new country. The social club provides opportunities for social interaction and engagement. These activities have helped combat feelings of isolation and loneliness, promoting mental health and well-being in the process.

Moreover, these activities have also positively impacted the wider community, fostering understanding and empathy towards refugees and people seeking asylum. By participating in shared experiences such as football matches, cycling, and group walks, community members have been able to recognise the common humanity they share with newcomers, breaking down stereotypes and fostering a more inclusive and welcoming society.

The Refugee Social Club continues to be a powerful tool in promoting integration, friendship, and community cohesion among refugees, people seeking asylum, and the wider community.

Women’s Arts and Crafts Group

The Revive Women’s Group has become a cornerstone of empowerment and community engagement. Members come together every Monday to engage in various arts and crafts activities, focusing on sewing. Led by skilled facilitators, participants have the opportunity to learn new skills, share techniques, and collaborate on creative projects. Additionally, the group provides a space for open discussions on topics such as women's health, challenges, and cultural diversity.

The platform supports women in expanding their skill sets and exploring their creativity through hands-on activities. Whether learning to sew a garment, knit a scarf, or embroider a design, participants gain confidence and proficiency in their craft. Moreover, the group fosters a sense of friendship, with members supporting and encouraging one another in their artistic endeavours, life journey and the punitive UK immigration and asylum process. For many, the Group is a lifeline out of isolation and loneliness. By providing a welcoming and supportive environment, the group offers a sense of belonging and connection that is often lacking in their daily lives. Through shared experiences and struggles, participants find solace and strength in each other's company.

Revive CIO 11

Trustees’ report Year to 31 December 2024

Activities, achievements and performance (continued)

Fundraising activities

Revive fundraise to secure the resources we need to carry out its charitable objectives and fulfil its mission. Revive invites donations from individuals and organisations and applies for grants from trusts, foundations, and other grant-making organisations. Our fundraising is done by the trustees; hence, we do not use external companies to deliver our fundraising activities.

We are grateful to our supporters who have taken part in sponsoring events and Revive activities. We want everyone who supports our work in any way to have a positive experience. Revive takes complaints seriously and investigates fairly and openly. We aim to respond to any complaints within five working days following the procedure in our Complaints Policy to address the issue. During the year, we received no complaints about our fundraising.

Appreciation to Our Donors

Revive would like to thank and acknowledge the individuals, trusts, foundations and organisations who supported us during the reporting period. These include:

Thank you to the organisations, schools, churches, other faith groups, and corporate and independent businesses that generously supported our work through financial gifts and other donations such as food, cleaning supplies, and more. Thank you also to the individuals who supported our work with gifts and donations and those who have generously allowed us to use their premises throughout this year.

Financial review

Results for the financial period

A summary of the results of the year to 31 December 2024 can be found on page 24 of this report and accounts.

Income in 2024 amounted to £353,387 (2023 – £159,464). Of the income, £13,213 (2023 – £18,421) was received by way of donations and £311,244 (2023 – £121,568) as grants. Further details of grants and donations are provided in the notes to the accounts.

Revive CIO 12

Trustees’ report Year to 31 December 2024

Financial review (continued)

Results for the financial period (continued)

Expenditure totalled £249,923 (2023 – £236,326). Staff costs totalled £106,947 (2023 – £113,356), the cost of activities and outreach was £53,603 (2023 – £47,754), governance costs were £5,654 (2023 – £3,952) and materials, resources and training amounted to £25,974 (2023 – £30,135). Further details of expenditure are provided in note 4 to the accounts.

Net income for the year to 31 December 2024 was £103,464 (2023 – net expenditure of - £76,862).

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. At 31 December 2024 the level of free reserves was £133,068 (2023 – £148,874). 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 £283,199 (2023 – £179,735). Of this £144,643 (2023 – £22,864) 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 2024 the level of general funds or free reserves was £133,068 (2023 - £148,874). (Note that the comparative balances have been restated to correct a historic issue as explained within note 12 to the accounts).

Plans for the future

With the end of our core funding from the National Community Lottery in September 2024, we had to reassess our operations. Despite securing multiple grants in the year, the funding received covers a shorter term and does not include essential operations such as the dropins and staffing costs.

This shortfall resulted in difficult decisions, including a reduction in staff hours and adjustments to how we deliver our service. The two drop-in sessions (Social Work and Immigration Advice) that were offered weekly have now been reduced to twice a month. During the period prior to this reduction, similar charities in the area have also ceased to offer these services, which increased the demand and complexity of the cases seen in Revive. Spacing the drop-in service will also enable the current staff to dedicate more time to dealing with complex cases.

We continue applying for funding that supports staff costs and have some promising mediumterm grants in sight.

The support from volunteers and students on placement is a very important aspect of Revive’s delivery of service. While we are thankful for the time donated to our cause, we have seen a considerable turnover of volunteers in 2024, mainly of those moving into paid jobs. Our plan is to liaise with our partner Universities in Manchester and increase the placements of Social Work and Immigration students, aiming to secure a more stable support base.

Revive CIO 13

Trustees’ report Year to 31 December 2024

Plans for the future (continued)

The list of changes to our services continues with the introduction of a transitional housing provision for those newly granted refugee status. In the near future, Revive will look at the possibility of securing a property for this purpose.

Part of the ongoing attempt to expand Revive’s service to the London area - specifically at the Spiritan Parish of St. Gabriel in Archway -, we submitted several applications but were unsuccessful. There are plans to visit occasionally to train the volunteers interested so they can keep the charitable spirit alive, while we continue to seek funding. Revive is concerned that the funding received so far is applied to our work in the North West (Manchester/Greater Manchester) according to our agreements.

Structure, governance, and management

Organisational structure

----- Start of picture text -----
Board of Trustees
Safeguarding Revive CIO Financial /
Officers Manager Advisory
Projects
Immigration
Social Work Team and
Advisors Team
Volunteers
Students on Immigration
Volunteers
Placement Interns
Service Users
----- End of picture text -----

Revive CIO 14

Trustees’ report Year to 31 December 2024

Structure, governance, and management (continued)

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

The new trustees are nominated by the existing trustees who have been elected by the charity’s members. 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 charity conferences, relevant literature and seminars from firms of solicitors and accountants specialising in charity practice and procedures.

Remuneration Policy for Key Management Personnel

The Board of Trustees and the manager are responsible for directing, controlling, running, and operating the charity on a day-to-day basis. All Trustees give their time freely, and no Trustee received remuneration in the year. All posts at Revive are paid according to the level of responsibility in their roles. Salaries are benchmarked against organisations of a similar size, location, and service. All staff are paid above the living wage.

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:

Revive CIO 15

Trustees’ report Year to 31 December 2024

Structure, governance, and management (continued)

Statement of trustees' responsibilities (continued)

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.

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.

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.

Safeguarding

It is the right to live a life free from abuse and exploitation for every individual. Revive is committed to upholding that right, and we have zero tolerance for abuse wherever it occurs, whether it involves the people Revive supports, staff, volunteers, or any other parties.

Revive CIO is committed to ensure that people who use our services do not, as a result of our work, come to any harm and ensure that our working practices minimise the risk of abuse. The charity works with refugees and people seeking asylum and takes its responsibility in respect to safeguarding extremely seriously.

Revive has a Safeguarding Protection Officer who reports to the trustees.

All personnel in Revive coming in contact with children or vulnerable adults must conform to established guidelines and procedures in accordance with the principles and guidelines set out in the national Safeguarding Policies as stated in The Safeguarding Vulnerable Groups Act of 2006, The Care Act of 2014 and the Safeguarding Policy of the Catholic Church, as agreed by the Bishop's Conference of England and Wales and the Conference of Religious National Safeguarding Policy: Respect for the innate dignity of every person is a fundamental principle. Integral to this is the recognition of the right of all people, which must be respected, protected, cared for and nurtured.

Revive will always liaise closely with statutory agencies to ensure that if a disclosure is made, procedures are in place that allow for transparent practices.

Revive CIO 16

Trustees’ report Year to 31 December 2024

Structure, governance, and management (continued)

Risk management (continued)

Safeguarding (continued)

These include the completion of Disclosure and Barring Service (DBS) disclosure forms. Training sessions take place in-house regularly and also in conjunction with the Diocese of Salford.

During the last financial year, no safeguarding concerns were raised in relation to our work, and we did not make any formal safeguarding referrals ourselves.

Fundraising policy

The charity aims to achieve best practice in the way in which it communicates with donors and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. It applies best practice to protect supporters’ data and never sells data, it never swaps data and ensures that communication preferences can be changed at any time. The charity manages its own fundraising activities and does not employ the services of Professional Fundraisers. The charity undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. During 2024, the charity received no complaints about its fundraising activities.

Employees, volunteers and members of the Congregation

Finally, the trustees would like to record their recognition of the professionalism and commitment of all their staff, the over 20 volunteers and all stakeholders for their dedication and hard work in ensuring the that the charity achieves its objectives In particular, Revive wishes once again to express its appreciation of the continued support of the Spiritans who provide us with financial assistance and personnel.

Approved by the trustees and signed on their behalf

Trustee: Solomon Shamee Date: 01/09/2025

Revive CIO 17

Independent auditor’s report Year to 31 December 2024

Independent auditor’s report to the trustees of Revive CIO

Opinion

We have audited the accounts of Revive CIO (the ‘charity’) for the year ended 31 December 2024, 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.

Other information

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

Revive CIO 18

Independent auditor’s report Year to 31 December 2024

Other information (continued)

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 course of 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 this gives rise to a material misstatement in the accounts themselves. 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

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities contained within the trustees’ report, 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 19

Independent auditor’s report Year to 31 December 2024

Auditor’s responsibilities for the audit of the accounts

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 20

Independent auditor’s report Year to 31 December 2024

Auditor’s responsibilities for the audit of the accounts (continued)

How the audit was considered capable of detecting irregularities including fraud (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 other management 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.

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 21

Independent auditor’s report Year to 31 December 2024

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 Audit LLP Statutory Auditor 130 Wood Street London EC2V 6DL

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

Date: 02 September 2025

Revive CIO 22

Statement of financial activities Year to 31 December 2024

Notes Un-
restricted
funds
£		 Restricted
funds
£		 Total
2024
£		 (restated)
Un-
restricted
funds
£		 (restated)
Restricted
funds
£		 Total
2023
£
Income from:
Donations
1
Other trading activities
2
Charitable activities
. Enrichment activities
3
Total income
Expenditure on:
Charitable activities
. Enrichment activities
4
Total expenditure
Net (expenditure) income and net
movement in funds
6
Reconciliation of funds:
Fund balances brought forward at
1 January 2024 (as previously stated)
Prior period adjustment
12
Fund balances brought forward at
1 January 2024 (as restated)
Fund balances carried forward at
31 December 2024		 7,663
28,930
—		 5,550
—
311,244		 13,213
28,930
311,244		 4,546
19,475
7,750		 13,875
—
113,818		 18,421
19,475
121,568
36,593 316,794 353,387 31,771 127,693 159,464
54,908 195,015 249,923 24,500 211,826 236,326
54,908 195,015 249,923 24,500 211,826 236,326
(18,315) 121,779 103,464 7,271 (84,133) (76,862)
37,046
119,825		 142,689
(119,825)		 179,735
—		 29,775
119,825		 226,822
(119,825)		 256,597
—
156,871 22,864 179,735 149,600 106,997 256,597
138,556 144,643 283,199 156,871 22,864 179,735

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 23

Balance sheet 31 December 2024

Notes
2024
£		 (restated)
2023
£
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
11
Net current assets
Total net assets
The funds of the charity
Restricted funds
12
Unrestricted funds
. Tangible fixed asset fund
13
. General fund
5,488		 7,997

—
284,495		 382
180,307
284,495

(6,784)		 180,689
(8,951)
277,711 171,738
283,199 179,735

144,643

5,488
133,068		 22,864
7,997
148,874
283,199 179,735

Approved by the trustees and signed on their behalf by:

Trustee: Solomon Shamee

Date: 01/09/2025

Revive CIO 24

Statement of cash flows Year to 31 December 2024

Notes
2024
£
2023
£
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 2024
Cash and cash equivalents at 31 December 2024
B
106,984
(67,227)
(2,796) (4,387)
(2,796) (4,387)
104,188
180,307
(71,614)

251,921

284,495
180,307

Notes to the statement of cash flows for the year to 31 December 2024.

A
B		 Reconciliation of net income (expenditure) to net cash flows from operating activities
2024
£
2023
£
Net (expenditure) income (as per statement of financial activities)
103,464
(76,862)
Adjustments for:
Depreciation
5,305
8,186
Decrease (increase) in debtors
382
(382)
(Decrease) increase in creditors
(2,167)
1,831
Net cashprovided by (used in) by operating activities
106,984
(67,227)
Analysis of cash and cash equivalents
2024
£
2023
£
Total cash and cash equivalents:Cash at bank and in hand
284,495
180,307		 Reconciliation of net income (expenditure) to net cash flows from operating activities
2024
£
2023
£
Net (expenditure) income (as per statement of financial activities)
103,464
(76,862)
Adjustments for:
Depreciation
5,305
8,186
Decrease (increase) in debtors
382
(382)
(Decrease) increase in creditors
(2,167)
1,831
Net cashprovided by (used in) by operating activities
106,984
(67,227)
Analysis of cash and cash equivalents
2024
£
2023
£
Total cash and cash equivalents:Cash at bank and in hand
284,495
180,307		 Reconciliation of net income (expenditure) to net cash flows from operating activities
2024
£
2023
£
Net (expenditure) income (as per statement of financial activities)
103,464
(76,862)
Adjustments for:
Depreciation
5,305
8,186
Decrease (increase) in debtors
382
(382)
(Decrease) increase in creditors
(2,167)
1,831
Net cashprovided by (used in) by operating activities
106,984
(67,227)
Analysis of cash and cash equivalents
2024
£
2023
£
Total cash and cash equivalents:Cash at bank and in hand
284,495
180,307
Net (expenditure) income (as per statement of financial activities)
Adjustments for:
Depreciation
Decrease (increase) in debtors
(Decrease) increase in creditors
Net cashprovided by (used in) by operating activities		 103,464
5,305
382
(2,167)		 (76,862)
8,186
(382)
1,831
106,984 (67,227)
Analysis of cash and cash equivalents 2024
£		 2023
£
Total cash and cash equivalents:Cash at bank and in hand 284,495 180,307

No separate reconciliation of net debt has been prepared as the charity held no external debt finance at either the start or the end of the financial year, and therefore there is no difference between the net cash (debt) of the charity and the above cash and cash equivalents.

Revive CIO 25

Principal accounting policies Year to 31 December 2024

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 2024. Comparative information is provided in respect to year to 31 December 2023.

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) 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 item 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.

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, and other grants received in support of the charity’s activities.

Revive CIO 26

Principal accounting policies Year to 31 December 2024

Income recognition (continued)

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.

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.

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.

Revive CIO 27

Principal accounting policies Year to 31 December 2024

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.

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.

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 has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

Revive CIO 28

Notes to the accounts Year to 31 December 2024

1 Income from donations

Un-
restricted
funds
£		 Restricted
funds
£		 Total
2024
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
2023
£
Donations 7,663 5,550 13,213 4,546 13,875 18,421

2 Income from other trading activities

Un-
restricted
funds
£		 Restricted
funds
£		 Total
2024
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
2023
£
Rental income
Student placement fees
Car park income		 3,070
7,060
18,800		 —
—
—		 3,070
7,060
18,800		 3,000
1,475
15,000		 —
—
—		 3,000
1,475
15,000
28,930 — 28,930 19,475
—
19,475

3 Income from charitable activities: enrichment activities

Un-
restricted
funds
£		 Restricted
funds
£		 Total
2024
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
2023
£
Grants
. The Spiritans
. Other grants		 —
—		 —
311,244		 —
311,244		 7,750
—		 —
113,818		 7,750
113,818
— 311,244 311,244 7,750
113,818
121,568

4 Expenditure on charitable activities: enrichment activities

Un-
restricted
funds
£		 Restricted
funds
£		 Total
2024
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
2023
£
Cost of activities and
outreach
Materials, resources and
training
Promotion of enrichment
activities
Premises costs and rates
Rent
Travel and motor
expenses
Staff costs (note 7)
Indirect cost of staff
Cost of volunteers
Depreciation
Governance costs (note 5)		 1,500
(1,905)
1,120
5,999
17,539
2,101
14,626
1,187
1,782
5,305

5,654		 52,103
27,879
1,600
12,454
660
962
92,321
2,360
4,676
—
—		 53,603
25,974
2,720
18,453
18,199
3,063
106,947
3,547
6,458
5,305
5,654		 (518)
6,212
18
436
—
2,439
10,048
—
292
3,999
1,575		 48,272
23,923
120
14,926
1,029
1,913
103,308
1,886
9,884
4,187

2,377		 47,754
30,135
138
15,362
1,029
4,352
113,356
1,886
10,176
8,186

3,952
54,908 195,015 249,923 24,501
211,825
236,326

Revive CIO 29

Notes to the accounts Year to 31 December 2024

5 Governance costs

Governance costs
Un-
restricted
funds
£		 Restricted
funds
£		 Total
2024
£		 Un-
restricted
funds
£		 Restricted
funds
£		 Total
2023
£
Audit fees
Bank charges		 5,474
180		 —
—		 5,474
180		 1,420
155		 2,304
73		 3,724
228
5,654 — 5,654 1,575 2,377 3,952

6 Net income (expenditure) for the year

This is stated after charging

Net income (expenditure) for the year
This is stated after charging
Total
2024
£		 Total
2023
£
Staff costs (note 7)
Depreciation
Auditor’s remuneration – statutory audit services
. Current period
. Priorperiod underprovision		 106,947
5,305
3,480
1,994		 113,356
8,186
3,144
580

7 Staff costs and remuneration of key management personnel

Staff costs and remuneration of key management personnel
Total
2024
£		 Total
2023
£
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs		 99,770
3,225
3,952		 105,445
3,693
4,218
106,947 113,356

There were no employees who earned more that £60,000 per annum (including benefits) during the year (2023 – none).

The average number of employees during the year was 4 (2023 – 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.

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.

Revive CIO 30

Notes to the accounts Year to 31 December 2024

9 Tangible fixed assets

Tangible fixed assets
Computers,
furniture and
equipment
£		 Motor
vehicles
£		 Total
£
Cost
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book values
At 31 December 2024
At 31 December 2023		 22,749
2,796
9,995

—		 32,744
2,796
25,545
9,995		 35,540
14,752
5,305
9,995

—		 24,747
5,305
20,057
9,995		 30,052
**5,488 **
—		 5,488
7,997
—		 7,997

10 Debtors

Debtors
Prepayments 2024
£		 2023
£
— 382

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2024
£		 2023
£
Accruals 6,784 8,951

Revive CIO 31

Notes to the accounts Year to 31 December 2024

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
2024
£



Income
£
Expenditure
£

Transfers
£		 At 31
December
2024
£
Enrichment activities fund 22,864 316,794 (195,015) — 144,643
(restated)
At 1
January
2023
£




Income
£
Expenditure
£

Transfers
£
(restated)
At 31
December
2023
£
Enrichment activities fund 106,997
127,693
(211,826)		 — 22,864

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

Prior year restatement

During the year, the trustees carried out a full reconciliation of the movements on restricted funds since the charity separated from The Spiritans in 2019 and established itself as an independent charity. The exercise revealed that the balance of restricted funds was overstated in prior years due to a combination of:

The comparative information has therefore been restated to reduce the opening restricted fund balance at 1 January 2023 by £119,825 (and to increase opening unrestricted funds at the same date by the same amount). The balance at 31 December 2024 accurately reflects restricted grant income available. The Trustees, in collaboration with the Finance Committee, will continue to rigorously oversee the management and reporting of restricted funds, ensuring full compliance with regulatory requirements and transparency with partner entities.

Revive CIO 32

Notes to the accounts Year to 31 December 2024

13 Tangible fixed asset fund

Tangible fixed asset fund
Total
2024
£
At 1 January 2024
Net movements in period
At 31 December 2024		 7,997
(2,509)
5,488

The tangible fixed assets fund represents the net book value of the charity’s tangible fixed assets used for the support of Revive’s services. 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
£		 Restricted
funds
£		 2024
Total
£
Balances at 31 December 2024 are
represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year		 —
139,852
(6,784)		 5,488
—
—		 —
144,643
—		 5,488
284,495
(6,784)
133,068 5,488 144,643 283,199
(restated)
General
funds
£		 Tangible
fixed asset
fund
£		 (restated)
Restricted
funds
£		 2023
Total
£
Balances at 31 December 2023 are
represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year		 —
153,006
(4,132)		 7,997
—
—		 —
27,683
(4,819)		 7,997
180,689
(8,951)
148,874 7,997 22,864 179,735

15 Ultimate control

The charity, which is constituted as a CIO, was controlled throughout the period by its Trustees, under the oversight of The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province due to Chair of Trustees of that charity being the Chair of Trustees of the CIO.

Revive CIO 33

Notes to the accounts Year to 31 December 2024

16 Related party transactions

During the reporting period, Revive CIO received £nil (2023 – £7,750) from The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (The Spiritans), whose trustees are also trustees 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 (2023: £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 2024, a balance of £987 was owed by Revive CIO to The Spiritans (2023 – £987).

There were no other related party transactions requiring disclosure (2023 – 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.

Revive CIO 34