Revive CIO
Annual Report and Accounts 2025
Charity Registration Number: 1183006 England and Wales
Contents
Legal and Administrative information............................................................................................................ 1 Trustee’s Report ........................................................................................................................................... 2 An Introduction .............................................................................................................................................. 3 Our Mission, Vision, and Objectives ............................................................................................................ 4 Our work and impact ..................................................................................................................................... 5 2025 achievements at a glance .................................................................................................................... 8 Staff and volunteers ...................................................................................................................................... 9 Challenges .................................................................................................................................................. 10 Enrichment Projects .................................................................................................................................... 11 Appreciation To Our Donors and Supporters ............................................................................................. 14 Financial review .......................................................................................................................................... 15 Structure, governance, and management .................................................................................................. 16 Organisational structure .............................................................................................................................. 17 Independent auditor’s report to the trustees of Revive ............................................................................... 20 Statement of financial activities .................................................................................................................. 23 Balance Sheet ............................................................................................................................................. 24 Statement of Cash Flows ............................................................................................................................ 25 Principal accounting policies ....................................................................................................................... 25 Notes to the Accounts ................................................................................................................................. 29
Revive CIO
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Trustees
Principal Address
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Charity registration
number
Auditor
Bankers
Solicitors
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Legal and Administrative information
Father Ugochukwu Ikwuka CSSp (Chair) Father Solomon Shamee CSSp Dr Ed Whelan Miss Gillian Christine Bennett Dr Stella Bosun-Arije Mr Paul Quinn Rev. Sarah Riding Mrs. Negina Wahidi
Revive 187 Grey Mare Lane Manchester M11 3ND
1183006
Champion Accountants LLP 2nd Floor Refuge House 33-37 Watergate Row Chester CH1 2LE
National Westminster Bank plc 10 Elephant Yard Kendal LA9 4LZ
Moore Barlow LLP The Oriel Sydenham Road Guildford GU1 3SR
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Year to 31 December 2025
Trustee’s Report
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 2025.
The accounts have been prepared in accordance with the accounting policies set out on pages 5 to 8 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. 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.
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Trustees’ report Year to 31 December 2025
An Introduction
Standing Together in Hope, Strength, and New Beginnings
At Revive CIO, we have the profound privilege of walking alongside people who arrive in Greater Manchester seeking safety, dignity, and the chance to rebuild their lives. We witness extraordinary courage in refugees, people seeking asylum, and vulnerable individuals who, despite immense hardship, continue to hope, to dream, and to move forward with remarkable strength.
From moments of deep uncertainty to the first steps toward stability, Revive walks this journey with them because for us, support is not simply a service, but rather it is a relationship, a commitment, and an act of shared humanity.
As the demand for our support continues to rise, so too does our strategic commitment to respond effectively and sustainably. In a landscape marked by constant change, we cannot afford to remain static; we must proactively adapt, demonstrating flexibility, innovation, and strategic foresight in all aspects of our work.
Above all, our approach must remain rooted in meaningful engagement; listening carefully to the people whose resilience
and lived experience inform our priorities and shape the direction of our services.
Our services flourish because they are shaped by the people who use them. Together, we build community spaces, support networks, and opportunities that honour their dignity and amplify their strengths.
It is in this spirit of partnership and shared ambition that I am pleased to present our Annual Report for 2025. Within these pages are just a few of the countless stories, milestones, and quiet triumphs that reflect the heart of Revive’s mission.
We have achieved significant progress over the past year, despite the challenges of operating within an environment defined by instability and continual change. Political uncertainty, shifts within the asylum and immigration landscape, rising operational costs, and constrained funding streams continue to test the resilience of the people we support. Yet even amid these pressures, one constant remains: our community is exceptional in its commitment, its strength, and its unwavering solidarity.
The compassion of volunteers, donors, local parishes, schools, and partner organisations continues to be a lifeline. Every act of kindness, every donation, every shared skill, every hour of time becomes part of the support that helps individuals find safety, confidence, and belonging.
Because of this generosity:
People forced to flee their homes find welcome instead of fear.
Families facing destitution find support, nourishment, and stability. Individuals who felt invisible rediscover connection, community, and hope.
And yet, our journey is far from over. We look ahead with both determination and optimism, committed to using our resources wisely, strengthening our impact, and keeping the voices of lived experience at the heart of every decision.
We extend our sincere gratitude to everyone who has supported Revive’s mission this year; your commitment has made a measurable and lasting impact. For those newly engaging with our work, we welcome your partnership.
Collectively, we can strengthen a community where dignity, safety, and opportunity are possible for all.
Thank you for believing in this cause!
Joseph Kiwango CSSp. Revive Manager
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Trustees’ report Year to 31 December 2025
Our Vision, Mission and Objectives
Vision Statement
Revive aims to accompany and support refugees and people seeking asylum with compassion, equality, and respect for human dignity.
Mission Statement
Community led support for people seeking asylum and refugees which empowers them, supports their integration, and restores their dignity and hope. It is an inclusive service which challenges inequalities and ensures no-one is left behind and provides a welcoming atmosphere of warmth.
Objectives
Relieve financial hardship for asylum seekers and refugees by providing legal and other advice and support
Preserve their education and training to help them adapt to life in the UK and equip them with the skills they need to find employment
Provide recreation and leisure facilities for people who need them because of their financial, social, and economic circumstances
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Our Core Values
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Trustees’ report Year to 31 December 2025
Our work and impact
Statement on Public Benefit
Revive’s trustees review the charity’s objectives annually to ensure they align with our mission and the Charity Commission’s public benefit guidance. This report summarises our mission, objectives, and the activities carried out for public benefit in 2025, highlighting key outcomes and future priorities. The trustees remain committed to assessing Revive’s work, recognising that its impact extends beyond the individuals we directly support and provides lasting public benefit.
Respecting People and Having Shared Values
Respect for human dignity continues to lie at the heart of our mission. We affirm that every person is inherently valuable and deserving of compassion, justice, and inclusion. In 2025, Revive CIO further strengthened its commitment to creating an environment where every voice is heard and every individual feel welcomed, valued, and empowered. Through open communication, cultural sensitivity, and shared values, we have fostered a supportive community grounded in mutual respect. Our inclusive approach continues to build trust, a sense of belonging, and meaningful engagement among migrants, refugees, volunteers, and staff.
Delivering Excellence
In 2025, Revive CIO remained steadfast in its commitment to delivering services that are ambitious, compassionate, and dedicated to transforming lives. Our goal is to ensure that every individual seeking refuge, stability, or support receives high-quality, personalised assistance. Over the year, we strengthened internal systems, refined service delivery approaches, and reinforced our commitment to excellence. As a result, our work continues to be recognised by partners, peers, and supporters as both credible and impactful. We remain focused on continuous improvement so that every service we provide reflects the standards expected of a trusted organisation.
Delivering Efficiently and Effectively
Despite limited resources and increased demand for support, Revive CIO continued to demonstrate resilience, innovation, and strong stewardship throughout 2025. We prioritised efficiency in planning, management, and evaluation to ensure that every action leads to meaningful outcomes. By streamlining processes, improving team coordination, and maximising the impact of available resources, we have ensured that our work continues to change lives even in the face of operational challenges. Our commitment to effectiveness allows us to reach more individuals with timely, practical support that builds independence, dignity, and hope.
Working Safely
The safety, dignity, and well-being of those we serve remained central to our work throughout 2025. We strengthened safeguarding policies, enhanced staff, and volunteer training, and improved operational practices to ensure that all services are delivered in safe, respectful environments. This includes protecting vulnerable individuals, maintaining safe spaces for activities, and ensuring our teams are equipped to respond effectively to emerging needs and risks. Our dedication to safe working practices ensures that clients, staff, partners, and supporters experience a culture rooted in care, accountability, and trust.
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Trustees’ report Year to 31 December 2025
Enhancing Skills to Ensure Excellence
A knowledgeable and well-supported workforce is essential to the quality of our services. In 2025, Revive CIO expanded training opportunities, professional development sessions, and capacity-building programmes for staff and volunteers. These initiatives empower our team to respond confidently and compassionately to complex needs while maintaining professionalism and ethical integrity. By strengthening internal capabilities, we ensure that excellence remains consistent across our work and that those we support benefit from expertise informed by best practice.
Building Our Fundraising
Sustainable fundraising remained a critical priority for Revive CIO in 2025. We continued to diversify our funding streams, cultivate relationships with new and existing supporters, and engage donors, community groups, and faith-based partners. These efforts are vital in enabling us to sustain high-quality services and extend our reach to those who need us most. Strengthening our financial resilience ensures that Revive CIO can continue serving migrants, refugees, and vulnerable communities with dedication, stability, and long-term impact.
Our drop-in sessions
In 2025, Revive CIO continued to provide vital weekly drop-in sessions that supported individuals facing a range of social and personal challenges. Attendance remained consistently high throughout the year, with each session attracting between sixty and eighty people. This level of engagement demonstrated both the significant demand for the service and the trust placed in Revive CIO by the community.
A notable number of attendees were regular visitors who presented with multiple and often complex needs. To manage this high demand effectively, the team maintained a structured triage system. This approach allowed staff and volunteers to identify and prioritise individuals who required immediate attention, particularly those with urgent deadlines or crises that could not be delayed.
Individuals whose needs were less time-sensitive were offered scheduled appointments, ensuring that everyone received appropriate and timely support without overwhelming the drop-in environment.
Throughout the year, this method of coordinated triage and personalised appointments enabled Revive CIO to respond compassionately and efficiently to the varied needs of service users. The drop-in sessions continued to play a crucial role in offering accessible, person-centred assistance and demonstrated the organisation’s ongoing commitment to supporting vulnerable individuals within the community.
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Trustees’ report Year to 31 December 2025
Hot meals provision
Throughout 2025, Revive CIO also ensured that hot meals were provided at every drop-in session. This service became an essential component of our support offer, particularly for individuals experiencing homelessness or unstable accommodation. For many, these meals were the only reliable opportunity to access freshly prepared food, as they lacked the facilities or circumstances to cook for themselves.
The provision of hot meals was consistently received with gratitude and contributed significantly to the sense of dignity, safety, and welcome within our drop-ins. By meeting these basic needs, Revive CIO strengthened engagement with service users and helped create a supportive environment where individuals felt able to seek further assistance.
Multi-Agency Support Model
Revive CIO strengthened its multi-agency collaboration by welcoming partner organisations to participate in our drop-in sessions. Representatives from Maximus, the Citizens Advice Bureau (CAB), and the local Public Health Team attended regularly, offering on-site guidance and specialist support. Their involvement created valuable opportunities for service users to speak directly with professionals equipped to address a wide range of complex needs, including employment support, welfare advice, health concerns, and general advocacy.
This collaborative model enabled individuals to receive timely, holistic assistance while reducing the need for multiple external appointments, which can be especially challenging for those experiencing instability. The integrated approach was well received by service users and played a significant role in improving access to essential services within the community.
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Trustees’ report Year to 31 December 2025
2025 achievements at a glance
Enrichment Projects Achievements
Revive supported a total of 2,316 people across all programmes.
The Social Welfare Support programme assisted 1,181 individuals, helping them meet their basic needs and improve their well-being.
Through Immigration Support, 720 people received guidance and advocacy to navigate complex immigration processes.
In addition, the Enrichment Project engaged 415 beneficiaries in activities aimed at promoting empowerment, learning, and community integration.
Beneficiaries Breakdown - 2025
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31.10%
51%
17.90%
Social Welfare Support
Enrichment Projects
Immigration Support
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Together, these efforts highlight Revive’s ongoing commitment to restoring dignity, offering hope, and strengthening the communities it serves.
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Trustees’ report Year to 31 December 2025
Staff and volunteers
Tribute to Our Staff
As we reflect on the significant achievement of supporting 2,316 refugees and people seeking asylum in 2025, it is important to recognise the exceptional individuals whose dedication made this milestone possible. Our staff worked tirelessly throughout the year, often in challenging circumstances, to ensure that everyone who sought help at Revive received compassionate, high-quality support.
Their unwavering commitment, professionalism, and resilience were central to our success. Day after day, they demonstrated extraordinary care, listening, guiding, and advocating for those facing some of the most complex and distressing situations. Beyond delivering essential services, they brought hope and stability to individuals navigating uncertainty, and their efforts transformed lives in immeasurable ways.
This achievement is a direct reflection of their hard work and their deep belief in the dignity and potential of every person we serve. Their collaborative spirit, empathy, and steadfast dedication strengthened our organisation and advanced our mission in profound ways.
To all our staff: thank you for your remarkable service in 2025. Your work continues to be the heart of Revive and a beacon of compassion in our community.
Volunteer and Student Impact in 2025
In 2025, volunteers and students played a vital role in advancing Revive’s mission to support refugees and people seeking asylum. Working alongside our staff team, they significantly enhanced both our capacity and the quality of services we provide.
During the reporting period, Revive was supported by 53 volunteers, 6 social work students on placement, and 2 psychology students. Together, our volunteers contributed an impressive 37,268 hours of support. This equates to an estimated £455,042.28 in Social Return on Investment (SROI), reflecting the substantial value their time and commitment bring to our work.
Every day, our activities create meaningful change in the lives of those we support. While much of this impact cannot be fully captured in financial terms, SROI provides a useful framework for understanding and demonstrating the wider social value generated through our collective efforts.
Key Contributions
Enhanced Service Delivery
Supported core operational activities across multiple programmes.
Enabled Revive to reach more individuals and provide more consistent, timely support.
Diverse Skill Sets
Brought a wide range of academic, cultural, and professional expertise.
Enriched programme development and improved the quality-of-service delivery.
Community Engagement
Strengthened local partnerships and community connections.
Increased awareness of the realities faced by refugees and people seeking asylum.
Optimised Use of Resources
Donated time and effort reduced operational pressure on staff.
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Trustees’ report Year to 31 December 2025
Freed up financial resources to be directed toward frontline support.
Collaborative Innovation
Worked seamlessly with staff to create a responsive, adaptable service environment.
Contributed to the development of new approaches to meet complex and evolving needs.
We extend our heartfelt gratitude to every volunteer and student who contributed their time, energy, and expertise to Revive in 2025.
Your commitment strengthened our services, expanded our reach, and brought compassion and hope to those who needed it most. The impact you made, both seen and unseen, has been instrumental to the success of our work and the well-being of the communities we serve. Thank you for standing with us and for helping drive our mission forward.
Challenges
Funding and Long-Term Stability
In 2025, Revive continued to face serious financial challenges following the end of our main funding from the National Community Lottery Fund in September 2024. While we were grateful to secure some short-term and project funding during the year, this support did not fully cover our day-to-day running costs or staffing needs.
As a result, we had to make difficult decisions, including reducing staff hours and limiting some aspects of our service delivery. This meant we were not always able to support as many people as in previous years. Despite these difficulties, our team worked hard to ensure that everyone who accessed our services continued to receive high-quality support. We remain committed to finding new funding and building strong partnerships to secure a more sustainable future for Revive.
Limited Capacity
Demand for our services remained high throughout 2025, but limited funding meant we had fewer staff available to respond. With reduced staff hours and a small core team, it became harder to offer timely support to everyone who needed help. Although our staff showed great commitment and flexibility, these capacity challenges sometimes led to longer waiting times and difficult choices about prioritisation. Sustainable funding for staffing remains essential if we are to keep pace with growing community needs.
Cost of Living Pressures
The ongoing cost-of-living crisis continued to have a major impact on the people we support in 2025. Rising food prices, energy bills, rent, and transport costs made it increasingly hard for many individuals and families to cover basic living expenses. As a result, more people turned to Revive for emergency help, including our food bank and hardship fund. These services became a vital lifeline for those facing financial crisis and at risk of destitution.
Rising Immigration Fees
High and increasing immigration fees continued to be a significant obstacle for many of our service users in 2025. For people already struggling financially, the cost of applications and renewals often made it impossible to move forward with their immigration cases. This caused additional stress, uncertainty, and prolonged hardship. Revive continued to support individuals through advice and advocacy, while also highlighting the need for fairer and more accessible immigration systems.
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Trustees’ report Year to 31 December 2025
Enrichment Projects
Our enrichment projects remain a cornerstone of Revive’s holistic support offer. They provide a vital outlet from the uncertainty and stress many of our service users face while awaiting decisions on their asylum claims. These initiatives create safe and welcoming spaces where individuals can build meaningful relationships, share experiences, and find a sense of belonging.
Participation in enrichment activities enables service users to stay active, develop new skills, and strengthen their mental well-being. Through these projects, friendships are formed, confidence is rebuilt, and individuals are empowered to advocate for themselves and others. Our key programmes, including the Women’s Group, Revive Action Group, and Allotment Project, continue to foster resilience, connection, and personal growth.
Therapeutic Allotment (Growing Together)
Revive’s Therapeutic Allotment, known as our “Growing Together” project, continues to thrive as a space for healing, learning, and community building. The project brings together refugees, people seeking asylum, and members of the wider community to grow vegetables, herbs, and flowers while sharing knowledge and experiences.
This year’s allotment has been one
of our most successful to date. Participants cultivated a wide variety of produce, including sweetcorn, ginger, garlic, herbs, potatoes, strawberries, and spinach. Beyond the harvest, the allotment offers a therapeutic environment where individuals can reconnect with nature, reduce stress, and develop practical gardening and healthy living skills. The sense of community and shared purpose within the allotment has made it a valued and restorative space for many of our service users.
Refugee Day Out
Alongside our structured programmes, 2025 also provided opportunities for joy, celebration, and community connection. We organised several trips throughout the year, offering families a chance to relax and create positive memories.
A highlight was a family day out and picnic hosted by St Teresa’s RC Primary School and the Irlam community. Our service users were warmly welcomed and enjoyed a day filled with food, play, gifts, and companionship. These experiences are vital in promoting wellbeing, inclusion, and a sense of belonging.
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Trustees’ report Year to 31 December 2025
Women’s Group: Arts and Crafts
Revive recognises the importance of providing a safe, women-only space where female service users can feel comfortable and supported. Our Women’s Group continues to be one of our most valued enrichment activities, offering a welcoming environment for connection, creativity, and mutual support.
Coordinated by dedicated volunteers Maureen, Paddy, and Leigh, the group meets weekly and attracts an average of 10 participants per session. Activities include sewing, knitting, crocheting, upcycling crafts, as well as opportunities to share food, stories, music, and cultural traditions. The group plays a crucial role in reducing isolation and building confidence. One participant shared:
“Once it’s the weekend, I am restless and can’t wait for Monday to arrive. I dread when the group is closed for holidays, as it is my sanctuary.”
International Women’s Day provided a special opportunity for members to celebrate their strengths, resilience, and achievements together.
ESOL (English for Speakers of Other Languages)
Our ESOL provision remains a vital and popular part of Revive’s support services. With open access and strong attendance, the sessions are designed to build confidence and improve communication skills for everyday life.
In 2025, we supported 62 learners, focusing on practical language skills such as shopping, travel, healthcare, and daily interactions. Sessions incorporate reading, writing, speaking, and listening, alongside interactive activities such as role play, games, and real-life scenarios to make learning engaging and accessible.
We also integrate elements of civic education, helping participants understand British culture, events, and systems. Learners are encouraged to practise without fear of making mistakes, fostering a supportive and inclusive environment.
As learners progress, we support their transition into formal education. This year, 16 students were successfully enrolled in college ESOL courses, with many now attending classes regularly and gaining confidence in their language abilities.
Educational trips to local museums, libraries, and community spaces further enriched learning, promoting confidence, social interaction, and cultural understanding.
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Trustees’ report Year to 31 December 2025
Revive’s Volunteering Programme
“Alone we can do so little; together we can do so much.”
This sentiment truly reflects the contribution of our volunteers in 2025.
Our volunteers are at the heart of everything we do. This year, we recruited 18 new volunteers who supported a wide range of activities, including casework, helpdesk services, kitchen support, trustees, the allotment, ESOL classes, outreach, interpreting, IT, and more.
We continued to strengthen our recruitment, induction, and training processes, ensuring volunteers are well-equipped and supported in their roles. Their dedication, skills, and compassion significantly enhance our services and impact.
Volunteers bring not only their time, but also valuable experience, creativity, and commitment. Their contribution remains one of Revive’s greatest strengths.
Culturally Appropriate Zumba Sessions
Our culturally appropriate Zumba sessions continue to be a popular and impactful wellbeing initiative. As part of our social prescribing approach, these sessions provide a fun, inclusive, and therapeutic way for service users to improve their physical and mental health.
The sessions are designed to be accessible and culturally sensitive, creating a safe space where participants can exercise, connect, and express themselves freely. They promote fitness, reduce stress, and strengthen social bonds within the community.
Participants consistently report improved mood, increased confidence, and a greater sense of belonging through these sessions.
Family Cooking Project
We worked in partnership with Salford City Council to deliver a programme of family cooking sessions designed to promote healthy eating and food skills. The sessions engaged local families in practical, hands-on activities, supporting them to prepare nutritious meals together in an inclusive and supportive environment.
The programme achieved positive outcomes, particularly for children, who demonstrated increased willingness to try a wider range of healthy foods. Families also reported increased confidence in cooking balanced meals at home.
To support longer-term impact and sustainability, participating households were provided with essential cooking equipment, including slow cookers, pans, mini choppers, and blenders. This enabled families to replicate the recipes independently and maintain healthier cooking and eating habits beyond the duration of the programme.
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Trustees’ report Year to 31 December 2025
Transitional Housing support
The Transitional Housing Support project exists to relieve hardship among individuals who are homeless or escaping domestic violence. In 2025, all activities were carried out in accordance with the Charity Commission’s public benefit guidance, ensuring that services were accessible to those most in need and delivered in a manner consistent with the charity’s stated purposes. The Transitional Housing Support initiative was supported primarily through limited operational resources during 2025. A key enabling factor was the loan and financial assistance provided by the Spiritans, which made it possible to establish and operate the initial housing units. The trustees acknowledge this support as essential to the project’s early success.
In 2025, the initiative provided safe transitional accommodation and basic welfare support to 34 individuals. Beneficiaries included:
Survivors of domestic violence seeking immediate safety
Individuals experiencing homelessness or severe housing insecurity
The programme remained in its early development phase but demonstrated strong effectiveness and continuing high demand. The support provided contributed significantly to the safety, well-being, and stabilisation of vulnerable people.
Appreciation To Our Donors and Supporters
Revive would like to express its sincere gratitude to the individuals, trusts, foundations, and organisations whose generosity supported our work throughout 2025. Their commitment and partnership have been instrumental in enabling us to deliver our services and respond to the needs of our community.
During the reporting period, we were privileged to receive support from Justice Together; the National Community Lottery Fund (NCLF); the Albert Gubbay Foundation; Greater Manchester Centre for Voluntary Organisation (GMCVO); Manchester Community Central (MACC); Manchester City Council; Salford City Council; Tree Station; Disrupt Foundation; the Holy Ghost Fathers; the Diocese of Salford; St Catherine’s, Didsbury; Salford CVS; and Our Manchester Food Partnership. We are also grateful to all those who supported us through financial contributions and donations in kind.
We extend our thanks to the numerous organisations, schools, churches, other faith groups, and corporate and independent businesses that assisted our work through financial gifts and practical donations, including food, cleaning supplies, and other essential resources. This support has played a vital role in sustaining our day-to-day operations.
Finally, we wish to acknowledge the individuals who made personal donations and those who generously allowed us the use of their premises during the year. Your continued support has made a significant difference to the people we serve, and we remain deeply thankful for your trust and partnership.
Plans for 2026 and Beyond
Given the increasing demand for safe temporary accommodation, the trustees intend to:
Acquire additional housing units to increase capacity
Strengthen collaboration with local agencies and support providers Develop sustainable funding to ensure long-term viability
Enhance support structures for individuals transitioning into permanent housing
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Trustees’ report Year to 31 December 2025
Financial review
Results for the financial period
A summary of the results of the year to 31 December 2025 can be found on page 23 of this report and accounts.
Income in 2025 amounted to £357,576 (2024 – £353,386). Of the income, £7,010 (2024 – £13,213) was received by way of donations and £265,231 (2024 – £311,244) as grants. Further details of grants and donations are provided in the notes to the accounts.
Expenditure totalled £281,476 (2024 – £249,923). Staff costs totalled £97,977 (2024 – £106,947), the cost of activities and outreach was £116,801 (2024 – £53,602), governance costs were £4,693 (2024 – £5,654), and materials, resources and training amounted to £20,280 (2024 – £25,975). Further details of expenditure are provided in note 4 to the accounts.
Net income for the year to 31 December 2025 was £76,099 (2024 – net income of £103,463).
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 (2024 – one year). At 31 December 2025, the level of free reserves was £150,343 (2024 – £133,068). Therefore, the current level of free reserves is below the target of £281,476 (2024 – £249,923). The trustees intend 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 £359,299 (2024 – £283,199). Of this, £203,720 (2024 – £144,643) represents restricted funds which are raised for, and their use restricted to, a specific purpose, or donations subject to donor-imposed conditions. As noted above, at 31 December 2025, the level of general funds or free reserves was £150,343 (2024 – £133,068).
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Trustees’ report Year to 31 December 2025
Structure, governance, and management
The project operated under the trustees' oversight, who ensured compliance with safeguarding, health and safety, and charity governance requirements. Management processes, risk oversight, and reporting mechanisms remained in place throughout 2025 to support the responsible delivery of the service.
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:
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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
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.
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Trustees’ report Year to 31 December 2025
Organisational structure
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Board of Trustees
Safeguarding Financial / Advisory
Manager
Officers Committee
Projects and
Immigration
Social Work Team Volunteers
Advisors Team
Coordinator
Students on
Volunteers Immigration Interns
Placement
Service Users
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Trustees’ report Year to 31 December 2025
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.
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 ensuring 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 with 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.
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.
Revive CIO 18
Trustees’ report Year to 31 December 2025
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 practices 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 2025, 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 volunteers and all stakeholders for their dedication and hard work in ensuring 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: Approved on:
Revive CIO 19
Accounts Year to 31 December 2025
Independent auditor’s report to the trustees of Revive
Opinion
We have audited the accounts of Revive (the ‘charity’) for the year to 31 December 2025, 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:
give a true and fair view of the state of the charity’s affairs as at 31 December 2025 and of its income and expenditure;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.
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 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.
Revive CIO 20
Accounts Year to 31 December 2025
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:
the information given in the trustees’ report is inconsistent in any material respect with the accounts;
- or sufficient accounting records have not been kept; or the accounts are not in agreement with the accounting records and returns; or We have not received all the information and explanations we require for our audit.
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.
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 it 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:
The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities, and skills to identify or recognise non-compliance with applicable laws and regulations;
We identified the laws and regulations applicable to the charity through discussions with representatives from the trustees and from our knowledge and experience of the charity sector;
We focused on specific laws and regulations which we considered may have a direct material effect on the accounts or the activities of the charity. These included but were not limited to the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019); and
We assessed the extent of compliance with the laws and regulations identified above by making enquiries of representatives from the trustees and reviewing the minutes of trustees’ meetings.
We assessed the susceptibility of the charity’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:
Revive CIO 21
Accounts Year to 31 December 2025
Making enquiries of representatives from the trustees as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected, and alleged fraud; and
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
Performed analytical procedures to identify any unusual or unexpected relationships;
Reviewed journal entries to identify unusual transactions;
Carried out substantive testing of expenditure;
Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
Investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
Agreeing account disclosures to underlying supporting documentation;
Reading the minutes of meetings of trustees; and
Enquiring as to actual and potential litigation and claims.
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 noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to an 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.
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.
____ Susan Harris (MA ACA) Senior Statutory Auditor
For and on behalf of Champion Accountants LLP, Statutory Auditor Chartered Accountants
2[nd] Floor Refuge House 33-37 Watergate Row Chester CH1 2LE
Revive CIO 22
Accounts Year to 31 December 2025
Statement of financial activities
| Notes | Un- restricted funds £ |
Restricted funds £ |
Total 2025 £ |
Un- restricted funds £ |
Restricted funds £ |
Total 2024 £ |
|---|---|---|---|---|---|---|
| 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 income (expenditure) for the year and net movement in funds 6 Reconciliation of funds: Fund balances brought forward at 1 January 2025 (2024 as restated) Fund balances carried forward at 31 December 2025 |
2,482 85,335 — |
4,528 — 265,231 |
7,010 85,335 — 265,231 |
7,663 28,930 — |
5,550 — 311,244 |
13,213 28,930 — 311,244 |
| 87,817 | 269,759 | 357,576 | 36,593 | 316,794 | 353,387 | |
| 70,795 | 210,682 | 281,476 | 54,908 | 195,015 | 249,923 | |
| 70,795 | 210,682 | 281,476 | 54,908 | 195,015 | 249,923 | |
| 17,022 138,557 |
59,078 144,643 |
76,099 283,199 |
(18,315) 156,871 |
121,779 22,864 |
103,464 179,753 |
|
| 155,578 | 203,720 | 359,299 | 138,557 | 144,643 | 283,199 |
All of the charity's activities were 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
Accounts Year to 31 December 2025
Balance Sheet
| Sheet | ||
|---|---|---|
| Notes | 2025 £ |
2024 £ |
| Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at the 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 |
5,235 | 5,488 |
| — 359,809 |
— 284,495 |
|
| 359,809 (5,746) 354,063 359,299 |
284,495 (6,784) 277,711 283,199 |
|
| 203,720 5,235 150,343 |
144,643 5,488 133,068 |
|
| 359,299 | 283,199 |
Approved by the trustees and signed on their behalf by:
Trustee:
Approved on:
Revive CIO 24
Principal accounting policies Year to 31 December 2025
Statement of Cash Flows
| Notes | 2025 £ |
2024 £ |
|---|---|---|
| Cash flows from operating activities: Net cash (used in) provided by 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 2025 Cash and cash equivalents at 31 December 2025 B |
78,968 | 106,983 |
| (3,654) | (2,796) | |
| (3,654) | (2,796) | |
| 75,314 284,495 |
104,188 180,307 |
|
| 359,809 | 284,495 |
| Notes to the statement of cash flows for the year to 31 December 2025. A Reconciliation of net (expenditure) income to net cash flows from operating activities 2025 £ 2024 £ Net (expenditure) income (as per statement of financial activities) 76,099 103,464 Adjustments for: Depreciation 3,907 5,305 (Increase) decrease in debtors — 382 Increase (decrease) in creditors (1,038) (2,167) Net cash (used in) provided by operating activities 78,968 106,984 B Analysis of cash and cash equivalents 2025 £ 2024 £ Total cash and cash equivalents:Cash at bank and in hand 359,809 284,495 |
Notes to the statement of cash flows for the year to 31 December 2025. A Reconciliation of net (expenditure) income to net cash flows from operating activities 2025 £ 2024 £ Net (expenditure) income (as per statement of financial activities) 76,099 103,464 Adjustments for: Depreciation 3,907 5,305 (Increase) decrease in debtors — 382 Increase (decrease) in creditors (1,038) (2,167) Net cash (used in) provided by operating activities 78,968 106,984 B Analysis of cash and cash equivalents 2025 £ 2024 £ Total cash and cash equivalents:Cash at bank and in hand 359,809 284,495 |
Notes to the statement of cash flows for the year to 31 December 2025. A Reconciliation of net (expenditure) income to net cash flows from operating activities 2025 £ 2024 £ Net (expenditure) income (as per statement of financial activities) 76,099 103,464 Adjustments for: Depreciation 3,907 5,305 (Increase) decrease in debtors — 382 Increase (decrease) in creditors (1,038) (2,167) Net cash (used in) provided by operating activities 78,968 106,984 B Analysis of cash and cash equivalents 2025 £ 2024 £ Total cash and cash equivalents:Cash at bank and in hand 359,809 284,495 |
activities 2024 £ |
|---|---|---|---|
| Total cash and cash equivalents:Cash at bank and in hand | 359,809 | 284,495 |
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 2025
Principal accounting policies
The principal accounting policies adopted, judgments 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 2025. Comparative information is provided with respect to the year to 31 December 2024.
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 judgments and estimates.
The items in the accounts where these judgements and estimates have been made include:
estimating the useful economic life of tangible fixed assets for the purposes of calculating the depreciation charge; and
estimating the future income and expenditure flows of the charity for the purposes of assessing going concern (see below).
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 2025
Donations and grants are recognised when the charity has confirmation of both the amount and the settlement date. In the event of donations or grants pledged but not received, the amount is accrued 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 accrual 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.
Tangible fixed assets and depreciation
All assets costing more than £1,500 and which have an expected life exceeding one year are capitalised.
Computers, furniture, and equipment
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
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.
Revive CIO 27
Principal accounting policies Year to 31 December 2025
Cash at the 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.
Fund’s structure
Restricted funds are monies raised for, and their use is restricted to, a specific purpose, or donations subject to donor-imposed conditions.
The tangible fixed assets fund comprises the net book value of the 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 falls 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 the deductions for the employees’ contributions.
Revive CIO 28
Notes to the accounts Year to 31 December 2025
Notes to the Accounts
1 Income from donations
----- Start of picture text -----
Un- Un-
restricted Restricted Total restricted Restricted Total
funds funds 2025 funds funds 2024
£ £ £ £ £ £
Donations 2,482 4,528 7,010 7,663 5,550 13,213
2 Income from other trading activities
Un- Un-
restricted Restricted Total restricted Restricted Total
funds funds 2025 funds funds 2024
£ £ £ £ £ £
Rental income 60,561 — 60,561 3,070 — 3,070
Student placement fees 4,275 — 4,275 7,060 — 7,060
Car park income 20,499 — 20,499 18,800 — 18,800
85,335 — 85,335 28,930 — 28,930
----- End of picture text -----
- 3 Income from charitable activities: enrichment activities
| Un- restricted funds £ |
Restricted funds £ |
Total 2025 £ |
Un- restricted funds £ |
Restricted funds £ |
Total 2024 £ |
|
|---|---|---|---|---|---|---|
| Grants . The Spiritans . Other grants |
— — — |
— 265,231 265,231 |
— 265,231 265,231 |
— — — |
— 311,244 311,244 |
— 311,244 311,244 |
4 Expenditure on charitable activities: enrichment activities
----- Start of picture text -----
Un- Un-
restricted Restricted Total restricted Restricted Total
funds funds 2025 funds funds 2024
£ £ £ £ £ £
Cost of activities and
64,793 52,008 116,801 1,500 52,103 53,603
outreach
Materials, resources, and
1,810 18,470 20,280 (1,905) 27,879 25,974
training
Promotion of enrichment
— 2,513 2,513 1,120 1,600 2,720
activities
Premises costs and rates 4,828 8,763 13,591 5,999 12,454 18,453
Rent — 2,735 2,735 17,539 660 18,199
Travel and motor expenses 1,162 4,538 5,701 2,101 962 3,063
Staff costs and
(7,866) 105,843 97,977 14,626 92,321 106,947
remuneration (note 7)
Indirect cost of staff 1,500 2,299 3,799 1,187 2,360 3,547
Cost of volunteers 1,229 8,251 9,480 1,782 4,676 6,458
Depreciation 3,907 — 3,907 5,305 — 5,305
Governance costs (note 5) (568) 5,261 4,693 5,654 — 5,654
Total funds 70,795 210,682 281,476 54,908 195,015 249,923
----- End of picture text -----
Revive CIO 29
Notes to the accounts Year to 31 December 2025
5 Governance costs
| nce costs | ||||||
|---|---|---|---|---|---|---|
| Un- restricted funds £ |
Restricted funds £ |
Total 2025 £ |
Un- restricted funds £ |
Restricted funds £ |
Total 2024 £ |
|
| Audit fees Bank charges |
(677) 109 (568) |
5,213 48 5,261 |
4,536 157 4,693 |
5,474 180 5,654 |
— — — |
5,474 180 5,654 |
6 Net income (expenditure) for the period and net movement in funds
This is stated after charging
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Staff costs (note 7) | 97,977 | 106,947 |
| Depreciation | 3,907 | 5,305 |
| Auditor’s remuneration – statutory audit services | ||
| . Current period | 4,200 | 3,144 |
| . Priorperiod | 336 | 1,994 |
7 Staff costs and remuneration of key management personnel
| sts and remuneration of key management personnel | ||
|---|---|---|
| Total 2025 £ |
Total 2024 £ |
|
| Staff costs during the year were as follows: Wages and salaries Social security costs Pension costs |
92,697 1,572 3,708 |
99,770 3,224 3,952 |
| 97,977 | 106,947 |
There were no employees who earned more than £60,000 per annum (including benefits) during the year (2024 – none).
The average number of employees during the year was 5 (2024 – 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 2025
9 Tangible fixed assets
----- Start of picture text -----
Computers,
furniture, and Motor
equipment vehicles Total
£ £ £
Cost
At 1 January 2025 25,545 9,995 35,540
Additions 3,654 — 3,654
Disposals — — —
At 31 December 2025 29,199 9,995 39,194
Depreciation
At 1 January 2025 20,057 9,995 30,052
Disposals — — —
Charge for the year 3,907 — 3,907
At 31 December 2025 23,964 9,995 36,270
Net book values
At 31 December 2025 5,235 — 2,924
At 31 December 2024 5,488 — 5,488
----- End of picture text -----
10 Debtors
| Debtors | 2025 £ — |
2024 £ — |
|---|---|---|
11 Creditors: amounts falling due within one year
| : amounts falling due within one year | |
|---|---|
| 2025 | 2024 |
| £ | £ |
| Accruals 5,746 |
6,784 |
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 2025 £ |
Income £ |
Expenditure £ |
Transfer of funds £ |
At 31 December 2025 £ |
|
|---|---|---|---|---|---|
| Enrichment activities fund | 144,643 | 269,759 | (210,682) | — | 203,720 |
| At 1 January 2024 £ |
Income £ |
Expenditure £ |
Transfer of funds £ |
At 31 December 2024 £ |
|
| Enrichment activities fund | 22,864 | 316,794 | (195,015) | — | 144,643 |
The enrichment activities fund comprises donations and grants towards specific aspects of the enrichment projects.
Revive CIO 31
Notes to the accounts Year to 31 December 2025
13 Tangible fixed asset fund
----- Start of picture text -----
Total
2025
£
At 1 January 2025 5,488
Net movements in period (253)
At 31 December 2025 5,235
----- End of picture text -----
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
----- Start of picture text -----
Tangible
General fixed asset Restricted 2025
funds fund funds Total
£ £ £ £
Balances at 31 December 2025 are
represented by:
Tangible fixed assets — 5,235 — 5,235
Current assets 156,089 — 203,720 359,809
— —
Current liabilities due in one year (5,746) (5,746)
150,343 5,235 203,720 359,299
Tangible
General fixed asset Restricted 2024
funds fund funds Total
£ £ £ £
Balances at 31 December 2024 are
represented by:
Tangible fixed assets — 5,488 — 5,488
Current assets 139,852 — 144,643 284,495
— —
Current liabilities due in one year (6,784) (6,784)
133,068 5,488 144,643 283,199
----- End of picture text -----
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 the Chair of Trustees of that charity being the Chair of Trustees of the CIO .
15 Related party transactions
During the reporting period, Revive CIO received £nil (2024 – £nil) 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.
Revive CIO paid the sum of £10,426 to the Spiritans, of which £7,362 relates to the services of the Congregation’s members to support with case backlogs.
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 the costs related to the two seminarians (2024: £64,000 being £40,000 the total cost of the manager’s salary and £24,000 the costs related to the two seminarians).
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Notes to the accounts Year to 31 December 2025
As at 31 December 2025, there was no indebtedness between Revive CIO and The Spiritans (2024: £987).
During the Year, the charity paid £659 to Negina Wahidi, a trustee, for professional services connected with work undertaken for Salford Loaves and Fishes Ltd, a separate registered charity. The payment was not remuneration for trustees' duties, and no amount was outstanding at the year-end.
There were no other related party transactions requiring disclosure.
16 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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