**CHARITY COMMISSION REGISTERED NUMBER: 1183180** ## **WINGS OF REFUGE MINISTRIES LTD** **Report and Financial Statements For the Year ended 31 JANUARY 2023** ## **WINGS OF REFUGE MINISTRIES LTD REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023** |**Contents**|**Page**| |---|---| |Legal and Administrative Information|2| |Report of the Trustees|3-7| |Independent Examiner's report|8| |Statement of Financial Activities|9| |Balance sheet|10| |Notes forming part of the Financial statements|11-15| 1 **WINGS OF REFUGE MINISTRIES LTD REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 JANUARY 2023** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Officers and Professional advisers** ## **TRUSTEES** **Evelyn IRABOR Prince Irabor Dr Inwang Bassey Inwang John Birkett Adebayo Adeyinka Daniel Joseph Malisa Irabor** ## **REGISTERED OFFICE** **22 Regent Street Leeds United Kingdom LS2 7QA** ## **BANKERS** **Barclays Bank Plc** ## **EXAMINER** AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS **CHARITY COMMISSION REGISTERED NUMBER 1183180** 2 ## **WINGS OF REFUGE MINISTRIES LTD** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 JANUARY 2023** The Trustees, for the purposes of the Charities Act 1993 as amended and Statement of Recommended Practice (SORP) 2005, submit their annual report and financial statements for the year ended 31 JANUARY 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the report and financial statements. The Charity is governed by a Memorandum and Articles of Association. ## **PRINCIPAL ACTIVITIES, AIMS AND ORGANISATION OF THE CHARITY** Wings of refuge is a Christian organisation set up with the purpose of providing hands on support including emergency assistance, accommodation and signposting to predominantly lower socio-economic individuals, refugees and disadvantaged families. We do this through our three pillars (Fellowship, Outreach and Development). Through fellowship we tackle isolation by offering counsel, mentoring and an extended family support system. Through Outreach we respond to community needs with our soup kitchens, advocacy services, community retreats, aid and community events. We promote education and continuous personal development with all of our service users because we see this as a fundamental facilitator of positive change. We promote personal development by running tailored mentoring programmes, training and workshops for single parents, socially isolated people, refugees, those not in employment education or training and other disadvantaged groups. This results in increased wellbeing and contributes to reducing hopelessness and isolation. ## **THE MAIN ACHIEVEMENTS OF THE ORGANISATION DURING THE PERIOD WERE:** In 2019 we supported 200 members of the community and we represented 19 refugees and asylum seekers. We developed an initiative to encourage kindness in the community that was covered by the local BBC radio station. Our free arts program for youth saw 20 young people taught to play instruments including piano, drums and guitar. During the Christmas period we supplied free meals to the homeless and delivered hampers to 50 disadvantaged families. Donated household items and clothing to 14 disadvantaged families in the Leeds area 30 people achieved improved confidence, and increased employability as a result of our careers training We hosted 144 workshops last year helping attendees to develop, connect and integrate on an ongoing basis ## **PLANS FOR THE FUTURE** Going forward we plan to continue previous work at a larger scale to reach wider members of the community and in particular ethnic minorities and those likely to be affected by hardship. Going forward we plan to continue previous work at a larger scale to reach wider members of the community and in particular ethnic minorities and those likely to be affected by hardship. To enable us to achieve this we have expanded the board of trustees further strengthening the leadership team as we seek new funding sources. We will also be operating a drop in centre 3 **WINGS OF REFUGE MINISTRIES LTD REPORT OF THE TRUSTEES (Continued)** ## **FOR THE YEAR ENDED 31 JANUARY 2023** ## **FINANCIAL REVIEW** The Charity has generated **£100,651** in donations during the year ended **31 JANUARY 2023** This includes both direct transfers into charity’s account and cash donations. The Charity (PAC-UK) aims to achieve its objectives through assisting in the provision of medical healthcare equipment, facilities and services. We also aim to advance the education of the public & doctors by the provision of lectures, workshops and publications devoted to medical healthcare. The Charity will continue to develop its key programmes and seek their sustainability through fundraising and through self-generated income ## **RISKS** The factors that may affect the Charity’s delivery of its objectives include: - a) Reputation of Charity and the relationship with the community. - b) Ability to generate enough funds to successfully complete the identified projects for the charity. **WINGS OF REFUGE MINISTRIES LTD** produces an annual plan for delivery against its objectives. This plan sets out the targets for the year and is then broken down to a work plan. **WINGS OF REFUGE MINISTRIES LTD** has developed a strategy, which specifies how it will deliver the key programmes of work. The strategy also identifies targets and performance indicators. ## RESERVES POLICY The Charity aims to build reserve which will enable it to meet its average annual operational need. The Trustees review the reserves held by the Charity on a regular basis to ensure that an appropriate level of funds are held to meet the above policy of the Charity going forward. ## GOING CONCERNS As at the date of approving the report and accounts, there are no uncertainties about the charity’s ability to continue as a going concern. 4 ## **WINGS OF REFUGE MINISTRIES LTD** ## **REPORT OF THE TRUSTEES (continued)** **FOR THE YEAR ENDED 31 JANUARY 2023** ## **STRUCTURE, GOVERNANCE AND INTERNAL CONTROL** ## **CHARITY ORGANISATION STRUCTURE** A Board of Trustees governs the Charity. New Trustees are selected by the Board of Trustees and are subject to re-election every five years. At **31 JANUARY 2023** , the Board had a membership of two people. ## **DECISION MAKING PROCESS** The trustee may delegate any of their power to any committee consisting of one or more trustees. They may also delegate to any managing director or any director holding any other executive office such of their power as they consider desirable to be exercised by him. Any such delegation may be made subject to any conditions the director may impose and, either collaterally with or to the exclusion of their own powers and may be revoked or altered. Subject to any conditions, the proceedings of a committee with two or more members shall be governed by articles regulating the proceedings of Trustees so far as they are capable of applying. ## **THE POLICIES AND PROCEDURES FOR THE INDUCTION AND TRAINING OF TRUSTEES** New Trustees are selected by the Board of Trustees and are subject to re-election every five years. As at **31 JANUARY 2023** , the Board had a membership of two people. All Trustees receive the handbook for Trustees provided through the Charity Commission. Each Trustee will have an induction programme by other Trustees and receive an information pack on the Charity and its finances. Beyond this, the Charity follows the code of practice for governance produced by the Governance Hub. ## **INTERNAL CONTROL SYSTEM** The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include: - **A strategic plan and annual budget approved by the Trustees;** - **Regular consideration by the Trustees of financial results, in particular variance from budget; and** - **Delegation of authority and segregation of duties.** 5 ## **STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS** The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP (FRS 102) - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in its activities. In so far as the trustees are aware: - there is no relevant information of which the charitable company’s examiner is unaware; and - The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities. ## **THE ARRANGEMENTS FOR SETTING THE PAY AND REMUNERATION** The arrangements for setting the pay and remuneration of the charity’s key management personnel and any benchmarks, parameters or criteria used in setting their pay are determined by the trustees as the boards may think fit and appropriate. ## **WIDER NETWORK** The charity is not part of any umbrella group or affiliated to any umbrella group. 6 **WINGS OF REFUGE MINISTRIES LTD** ## **REPORT OF THE TRUSTEES (continued)** ## **YEAR ENDED 31 JANUARY 2023** ## **DISCLOSURE OF INFORMATION TO EXAMINER** The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information. ## **EXAMINER** In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will review the accounts for the year ended 31 JANUARY 2023. In accordance with this appointment, AACSL Accountants Limited was appointed as examiner. Approved by the Board of Trustees and signed on behalf of the Board by: **Evelyn Irabor** on behalf of the trust. **Trustee 11 July 2023** 7 ## **Independent Examiner’s Report to the Trustees of WINGS OF REFUGE MINISTRIES LTD** I report to the trustees on my examination of the accounts of PHYSICIANS ACROSS CONTINENTS Trust for the year ended 31 JANUARY 2023, which are set out on pages 9 to 13. ## **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. The accounts do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS. ## **11 July 2023** 8 WIWGS OF REFUGE MIF415TIUES LTD STATEMEKf OF FINANCIAL ACtLVtfIES {In(orporatiw an IKome and Expthliiure Ac￿￿Trt) YEAR ENDED 31 JANAVARY 1023 ne£ 2023 Total Funds 2023 Tc*al Rmds 2022 2023 114COM114G RES￿R(E5 FRCM CHARITABLE ACTIVITIES 58,535 41115.91 56,535 42,116 43.425 TOTAL INCOMING RESOLIRCES Note 2. REJXJRCES EXPENDED Cc6tof G￿￿[abn9 FUTh Chai1tkn￿ thtie5 100 651 100 651 19,509 49,750 19,5ri 49,750 18.681 23.472 627 TOTAL RESOURCES EXPEIIDED 69,649 69ffi49 Net IrK(￿ll0utgol￿I rexwrce5 31.￿2 31.£V2 31,275 T(tsl fvThJs ftyw¥d Note 3. Total fwM15 ￿nIed fornard 44,097 44,097 12.822.Tr) 097 AI VK(ynino re5(Nxces we derThEd from corrtiiuw chatity ha5 Do (the4 gau% ty kKSS*S oth than trKÉe in the of ￿r￿L)I Ath For the year ending **31 JANUARY 2023** , the Charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The Accounts was approved by the Board of Trustees and signed on behalf of the Board by: **EVELYN IRABOR** Trustee **11 July 2023** 10 **WINGS OF REFUGE MINISTRIES LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparation** The financial statements 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 UK and Republic of Ireland (FRS 102)(effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **Cash flow statement** Under FRS 102 the Charity is exempt from the requirement to prepare a cash flow statement on the grounds permitted by this SORP specified in Section 7 of FRS102. ## **Going concern** The trustees have assessed the charity’s ability to continue as a going concern and there are no material uncertainties. ## **Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in Note 2. Investment income and gains are allocated to the appropriate fund. ## **Incoming resources** All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The grant income where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income being received, the income is accrued. ## **Resources expended** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. - a) Premises overheads have been allocated on a floor basis and other overheads have been allocated on the basis of the head count. - b) Community project costs are those costs incurred directly in support of the objects of the Charity. The community project cost includes other support costs incurred in support of the objects of the Charity. - c) Governance costs are those incurred in connection with governance arrangement of the Charity, which relate to the general running of the Charity and compliance with constitutional and statutory requirements. The basis of allocation for support costs and governance costs has been explained in Note c) above. ## **Fixed assets** All fixed assets are initially recorded at cost. ## **Depreciation** The fixed assets are written down over their useful economic lives at the following rates Office equipment - 25% on cost ## **Pensions** The charity does not operate pension scheme as at **31 JANUARY 2023.** 11 WINGS OF REFVGE MIP41STRIES LTD IIOTES TOTHE ACCOUNTS FOR ThE YEAR EIIDED 31 JAIILIARV 2023 P¢sout¢es. f*Derdl 2023 Trt 2022 Tc*al FU￿ F￿n& 58.535 58.535 43.425 2¢23 Trt 2022 Totsl Unr•5tnctsd Fu Fund5 33.030 33.030 9.086.00 2023 Tf* 2012 FU￿ nd BBL lrtqrq5t 83 6.9W.00 198 42.850 198 42.850 23872 272 Mèmbèrs ExpÈnsè Instsidfftcè Piirtry & slab 754 754 1.223 146 Rert PL+AK 17.406 125 17.406 125 15.443 159 270 SLvdry irtqffnrt & Fo5ta 1,024 1.024 2023 Trt 2022 Trt)I Fu￿5 FvDd5 390 627 iJth# p￿1 fee 627 2022 2021 hat￿￿k￿ndin￿d 2023 1022 22,538 63,659 1.500 30.625 sh &t & Crtditw5: Wth1￿ S*ar 2023 2022 Th$ $ mdde •S folo*S'. 480 15D 150 12 **WINGS OF REFUGE MINISTRIES LTD** 13 **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2023** ## **Note 14 TAXATION** **WINGS OF REFUGE MINISTRIES LTD** is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income and Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year. 14