## City of Sanctuary UK
Charity number 1184613
Annual Report and Financial Statements
for the year ended 31 December 2024
## City of Sanctuary UK
Annual Report and Financial Statements for the year ended 31 December 2024
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 8|
|Examiner's report|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Notes to the accounts|12 to 16|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
City of Sanctuary UK
Trustees. report for the year ended 31 December 2024
Reference and administrative details of the charity. its trustees and advisors
The trustees during the financial year and up to and including the dale the report was approved were..
me
Position
Dates
Co-chair
Co-chair
Treasurer
Resigned 1 January 2025
Appointed 19 September 2024
Appointed 19 September 2024
Appointed 4 February 2025
Charity number
1184613
Registered in England and Wales
Registered and principal addrèss
PO Box 384
Leeds
LS26 1 GJ
Bankers
Co-operative Bank plc
POBox250
Skelmersdale
WN8 6WT
Cambridge and Counties
Charnwood Court
58 New Walk
Leicester LE16TE
The Charity Bank Ltd
Fosse House
182 High Street
Tonbridge TN9 1 BE
Redwood Bank Limited
Suite 101, The Nexus Building
Broadway, Letchworth Garden City
Hertfordshire SG6 3TA
Unity Trust Bank plc
Four Brindleyplace
Bim)ingham B12JB
Independent examlner
Simon Boslrom FCIE
West Yorkshire Community Accountancy Service CIO
Stringer House
34 Luplon Street
Leeds
LS10 2QW
Structure. governance and management
The charity is a Charitable Incorporated Organisation {CIOI association formed on 26 July 2019 and is
governed by a constitution.
Method of recruitment and appointment of trustees
The Iruslees of the charity are appointed by the members al the AGM.
Trustees may also be co-opted by the members or by the other trustees in the course of the year.
## City of Sanctuary UK
## Trustees' report (continued) for the year ended 31 December 2024
## **Introduction**
City by city, community by community, City of Sanctuary UK is building welcome for all, but particularly for people seeking sanctuary. From community groups and refugee sector networks to schools and universities, local councils to libraries and theatres, we work with individuals, groups and organisations in every area and sector. Through community groups, organisations, networks and streams of sanctuary programmes and awards we enable opportunities for everyone to play their part in building a more welcoming, inclusive and compassionate society.
## **Objectives and activities**
## **The charity's objects**
1. To advance the education of the public in general and in particular the City of Sanctuary network in subjects relating to refugees and those seeking asylum in such ways as the trustees shall think fit in particular but not exclusively by:
- a Supporting, promoting and organising the City of Sanctuary network, including identifying the needs of the network and establishing projects or resources to address them;
- b Raising awareness of the work of the City of Sanctuary network to the public and media;
- c Encouraging cities, towns, villages, regions, areas, places, organisations and institutions to become welcome and safe, through the provision of information, advice and support;
- d Advancing the education and training of people who are refugees or asylum seekers;
- e Liaising with other private, voluntary and statutory organisations on relevant issues.
2. The promotion of equality and diversity for the public benefit by: promoting activities to foster understanding between people from diverse backgrounds including promoting activities to foster understanding between the general public, refugees and asylum seekers.
## **What do we do?**
We are working to embed welcome and compassion, so that wherever people seeking sanctuary go - schools, services, businesses, faith and community groups, their own neighbourhoods and streets – they will find people who welcome them and understand why they are here. Through building a movement of welcome we are improving inclusion and community cohesion for the benefit of everyone. Movement building is at the core of everything we do, the City of Sanctuary movement is guided by a Charter which outlines who and what we are.
There are four main interconnected and mutually reinforcing pillars of work:
## **1. Promoting the leadership of people seeking sanctuary**
Increasing the engagement and leadership of people with lived experience is fundamental across all our work. The Sanctuary Ambassador Network empowers people with lived experience to become leaders, within our organisation, our networks and the wider movement. It provides opportunities for people to work within mainstream sectors to tackle inequity and to raise their voices through media and campaigns work. Sanctuary Ambassadors receive one to one support, training, mentoring and facilitated opportunities to take up leadership and engagement opportunities throughout our networks.
We deliver Sanctuary in Politics courses which build confidence, knowledge and skills, enabling Ambassadors to take up leadership opportunities across the networks. The course is delivered by expert trainers, and covers topics such as the UK political system and political engagement; public speaking/storytelling skills, advocacy techniques, community organising and working with the media.
3
## City of Sanctuary UK
## Trustees' report (continued) for the year ended 31 December 2024
## **2. Supporting our network of affiliated groups and other voluntary and community sector organisations working towards our vision of welcome.**
City of Sanctuary UK provides coordination and direct capacity building support to 100+ affiliated refugee supporting groups working across cities, towns and villages across the whole of the UK. A ‘City of Sanctuary Group’ is a wide-ranging term used to describe any group of people that are formally affiliated with City of Sanctuary and who work collaboratively towards our vision of welcome. These local City of Sanctuary groups have the flexibility to work towards our vision of welcome in a way which aligns with their context in recognition that local circumstances vary. Activities include arranging distributions of vital supplies, supporting those housed in hotels, promoting welcome and inclusion, campaigning and advocacy efforts, generally raising awareness in communities and bringing people seeking sanctuary together with people from local communities to build cohesive communities.
City of Sanctuary UK provides centralised activities for these groups including one to one advice, training, and resources, to develop and improve activities and services that meet the needs of people seeking sanctuary. We aim to train and strengthen more local groups to tackle systemic injustice and meet the direct needs of people seeking sanctuary in their area. We also work directly in partnership with the voluntary and community sector to build welcome within their local communities and institutions.
## **3. Embedding welcome within mainstream sector institutions**
We call each mainstream sector that we work within a ‘stream’. City of Sanctuary UK leads each stream and the activities within each stream are varied. All streams aim to bring professionals together with people with lived experience and the wider refugee sector, to collectively advocate for change, promote best practice to influence policy and practice change, provide resources, advice and training. Streams include schools, universities, councils, colleges, arts, libraries, faiths and maternity. Individual institutions can also apply for an award which is a strategic tool to embed welcome, influence policies and bring about system and attitudinal change.
## **4. Countering negative narrative and building solidarity through mobilising behind sector wide campaigns**
Central to our work is countering the negative narrative towards people seeking sanctuary at a local and national level. We designed the Speak Up for Sanctuary programme to support people from across our networks who may have little or no previous campaigning experience, to recognise their power in making change, to speak up for refugee rights, and to boost efforts to build welcoming and compassionate communities. Speak up for Sanctuary is also about building bridges within our communities. We support and encourage people from across our networks to counter negative narratives, improve public understanding, foster solidarity and effectively mobilise behind sector wider coalition campaigns.
## **Our approach**
We aim to influence policy/practice and counter the negative narrative towards people seeking sanctuary at local, country and UK level (see our “theory of change”). At a micro level we believe that an effective way to motivate people to get involved is by providing opportunities for the receiving community members to meet with people from a sanctuary seeking background. The City of Sanctuary networks are uniquely positioned to facilitate social connections that can turn people’s compassion into action. By bringing people together, celebrating our shared humanity and encouraging people to put their compassion into action, we can build strong, welcoming, cohesive communities. Our approach and ways of working enable us to reach into communities and mainstream organisations that many in the refugee sector cannot. For example, the Streams and Awards programmes are strategic tools that facilitate the embedding of welcome, inclusion and compassion and influences both policy and attitudinal change within mainstream institutions.
We are confident that a culmination of building a strong and widespread movement for change, as well as our mobilisation efforts to encourage everyone within our movement to ‘Speak up for Sanctuary’, will translate into public support for changes in policy and practice.
4
## City of Sanctuary UK
## Trustees' report (continued) for the year ended 31 December 2024
## **Our approach continued**
We apply our values and network principles to all aspects of our work, one of the most important principles being to ensure people with lived experience are engaged at all levels, including in decision making and leadership roles (50/50 trustee board; an Experts by Experience Advisory Group; the Sanctuary Ambassadors Network).
## **Achievements and performance**
## **1. Promoting the leadership of people seeking sanctuary**
In 2024, we delivered three Sanctuary in Politics courses across Wales and London. With our new Sanctuary Ambassador Coordinator position, we've grown to 100 Ambassadors. They've made significant impacts by serving on Sanctuary Award panels, shaping organisational strategy, co hosting workshops and training, delivering speeches to the Senedd, and leading peer support programmes. All Ambassadors have reported improvements in their confidence, skills, and connections, empowering them to take on leadership roles within the City of Sanctuary movement.
## **2. Supporting our network of affiliated groups and other voluntary and community sector organisations working towards our vision of welcome.**
There are 100+ local groups across the UK, from cities like Manchester to rural locations like East Hoathly Village of Sanctuary. 9 new groups started in 2024, Diss, Taunton, Worcester City, Evesham, Bromsgrove & Redditch, Richmond, Barnet, Wyre Forest and Stockport. This year we held 78 1:1 sessions, 23 regional meetings and 17 training sessions covering co-production to climate and migrant justice, ensuring groups are connected, supported and well-informed. Of the 50 groups who responded to the annual survey, 84% are now constituted, formalising their commitment to the movement; 73% now have people with lived experience in roles with decision making power, including vice chair, stream lead and engagement coordinators; and 96% have partnered with their local authority. We are very proud of all these groups who do everything possible to stand in solidarity with people rebuilding their lives in the UK.
## **3. Embedding welcome within mainstream sector institutions**
## - Local Authority Network
2024 once again saw unprecedented growth and interest in our Local Authority Network. 73 local councils are now formally within the Local Authority network, and via 120+ 1:1 sessions we are engaged with 168 in total. 79 councils have now passed motions committing themselves to work with us to build inclusion and welcome within their policy and practice - 12 of these motions were passed in 2024.There are now 24 awarded Local Authorities, including 10 out of 32 London Boroughs: Bradford, Lambeth, Birmingham, Liverpool, Newcastle, Salford, Sevenoaks TC, Greenwich, Sandwell, Islington, Waltham Forest, Lewisham, Barnet, Bristol, Wandsworth, Camden, Richmond, Southwark, Perth and Kinross, Deal, Manchester, Newham, Chester West and Chester and Shrewsbury. 13 of these were awarded in 2024 - a 100% increase on last year.
## - Schools of Sanctuary
Schools of Sanctuary continues to expand rapidly, now encompassing 915 schools with 383 holding active awards and 532 pursuing accreditation, supported by Local Leads in 50+ regions. 2024 saw exceptional growth with 264 new schools joining and 113 awards presented, reflecting a quadrupling of engagement over 4 years. The network's influence was highlighted through high level advocacy, including a meeting with the Under Secretary for Education and BBC News coverage of a school’s successful refugee resettlement initiative. Not only has UNICEF showcased member schools as best practice examples, but Schools of Sanctuary has been recognised as 1 of 29 global ‘promising practices in refugee education’. Our annual survey shows strong positive impact on improving school provision and practice, boosting understanding and empathy, and building solidarity with the wider local community.
5
## City of Sanctuary UK
## Trustees' report (continued) for the year ended 31 December 2024
## **Achievements and performance continued**
## - University of Sanctuary
The Universities of Sanctuary programme continues to grow despite financial challenges across the university sector. We have expanded to 39 awarded universities, up from 34 in 2023. Well over a third of all UK universities either have the award or are working towards it and 88 universities now offer Sanctuary Scholarships. This year we have welcomed 5 new steering group members and our partnerships have flourished through collaborations with STAR, REUK, The Brilliant Club, Counterpoints Art, SCAPP, and the Scottish Refugee Council. In December we held our annual conference at the University of York kindly supported by Duolingo.
## - College of Sanctuary
This network unites Further Education college staff, teachers, and students in a shared mission to transform education into an inclusive and empowering experience for all. Since establishing the FE College of Sanctuary award in 2021, we've witnessed remarkable growth, with over 25 colleges earning recognition and an additional 20 institutions actively working toward certification. The momentum continues to build, with 8 colleges receiving their awards in 2024 alone. A particular milestone was reached when Dundee & Angus College became Scotland's first College of Sanctuary, marking an important step in expanding our impact across the United Kingdom.
## - Health and Maternity Streams
Health and wellbeing initiatives within the sanctuary movement continue to have great impact, as Belfast Health and Social Care Trust, SHIFA Mental Health Clinic, and St Barnabas Counselling Centre all achieved Sanctuary recognition in 2024. The Maternity Stream of Sanctuary marked a milestone when Surrey and Sussex Healthcare Health Inclusion Midwifery Service became the first NHS trust to receive the Maternity Service of Sanctuary Award. There are now 4 awarded maternity projects across the UK, each working to ensure better support throughout the journey from pregnancy to parenthood. In November we held the first Migrants’ Maternal Health Conference, bringing together 80 experts by experience, academics, students, midwives, NHS England staff and voluntary sector workers. The conference provided a platform for the exchange of knowledge and innovative practices to improve the health outcomes of migrant mothers and infants.
## - Arts Network
This year we celebrated 4 more arts awards, spanning art galleries, a museum and a theatre. This brings the total number of arts awards to 43. This year, newly awarded Manchester Museum won the Museums Association, 'Museums Change Lives' award for their work with people seeking sanctuary. A highlight of the year was our Sanctuary in the Arts Away Day, organised with Counterpoints. The event brought together representatives from 30+ arts institutions. The network also demonstrated influence through successful policy engagement, coordinating a joint letter to the new Culture Minister. This led to a productive meeting with a senior policy advisor, creating an important channel for dialogue between cultural institutions and government decision-makers about sanctuary in the arts - a step forward in advocating for inclusive arts policy.
## - Libraries of Sanctuary
The Libraries of Sanctuary programme marked significant growth in 2024, with 7 libraries and library services achieving awards or reaccreditation. Bradford, Brighton & Hove, Swansea, Southampton, Southwark, Kirklees, and Wakefield all demonstrated their commitment to creating welcoming spaces for people seeking sanctuary. This expansion brings the total number of Libraries of Sanctuary to 26 across the UK, that’s 454 individual libraries, each one serving as a vital community hub where people seeking sanctuary can find resources, support, and connection. The programme's reach and impact were further evidenced by a successful Libraries of Sanctuary London meeting, which brought together representatives from twelve different London library services. This gathering facilitated knowledge sharing and collaboration, strengthening the network of libraries, working to ensures their services are accessible and responsive to the needs of people seeking sanctuary in the capital.
6
## City of Sanctuary UK
## Trustees' report (continued) for the year ended 31 December 2024
## **Achievements and performance continued**
## **4. Countering negative narrative and building solidarity through mobilising behind sector wide campaigns**
Last year we launched Speak Up for Sanctuary, a programme designed to support people in our networks to recognise their power in making change and to speak up for refugee rights. This course has been vital in strengthening our efforts to build welcoming and compassionate communities, especially pertinent in light of the riots of July 2024. The impact throughout 2024 has been significant, through in-person and online formats we’ve received exceptional feedback, with all participants committing to follow-up activities. The train-the-trainer course successfully built participant confidence, leading to several implementations in Norwich, Swansea, the Church of Scotland, and Sunderland's College of Sanctuary. Our "Start Having Courageous Conversations" guide has become a key resource, reaching over 10,000 monthly website visitors and being utilized effectively by organisations across the country.
## **Wales update**
The Nation of Sanctuary vision was first initiated by City of Sanctuary, but it is now a movement in its own right and brings together the voluntary, community and statutory sector together across Wales to use their collective power to work towards this vision. This year we ran 5 Wales network meetings and are delighted that there are now 51 awarded institutions across Wales, including 40 schools and 3 universities. 11 of these awards were given in 2024. A further 92 organisations are working towards the award, 23 of them pledging their commitment in 2024. In July we ran Sanctuary in Politics course with the University of South Wales with 15 participants graduating - they went on to take part in Sanctuary in Senedd where they delivered impactful speeches.
## **Scotland update**
This year Perth & Kinross became the first awarded Local Authority in Scotland – with other Councils predicted to join the network in 2025. Similarly, Dundee & Angus College became the first College of Sanctuary. We are delighted that 4 Scottish Universities appointed Sanctuary focused staff this year. We continue to have a very fruitful partnership with Shared Futures in Aberdeen; as well as holding regular stakeholder meetings across the city, they are a great contributor to Sanctuary Streams across Scotland.
## **Northern Ireland update**
The Annual Refugee Week Picnic organised by Belfast City of Sanctuary this year was the best yet, with around 1450 people attending. Belfast Health and Social Care Trust and Jubilee Maternity Unit were awarded Health Stream awards this year, the first of their kind in Northern Ireland. Belfast Met College is in the process of applying for reaccreditation as a College of Sanctuary and Queens University Belfast has submitted a draft Universities of Sanctuary application, aiming to become the first awarded University in Northern Ireland in 2025.
## **Reflecting on 2024**
As we look back on a year marked by both unprecedented challenges and remarkable moments of unity, our vision of building a welcome movement has proven more vital than ever. The shifting political landscape and the Far- Right rise has meant that more people have gravitated towards our movement of welcome. The unprecedented growth in our profile presents significant strategic advantages. Our streams of sanctuary programmes and awards provide proven frameworks for collaboration and system change. Our demonstrated success opens doors to new communities and mainstream organisations, allowing us to scale our impact. However, the growth has brought operational pressures - we receive daily partnership requests we often cannot accommodate. All programmes operate at capacity, forcing us to cap awards, prioritise certain streams, and make the really difficult decision not to take on any new Schools of Sanctuary local leads. These limitations create potential reputational risks and risks impact on staff wellbeing.
7
City of Sanctuary UK
Trustees. report (continued) for the year ended 31 December 2024
Reflecting on 2024 continued
In the aflemiath of the far-righl riots in July, City of Sanctuary groups across the country played a crucial role in
Safeguarding communities affected and work to rebuild trust and understanding. Our networks have continued
to grow, driven by individuals and organisations who refuse lo accept the politics of division. In schools,
universities, councils and much MO we've seen an inspiring surge in people stepping forward lo make
concrete policy and culture changes, as well as volunteer, speak up, and lake action for refugee rights. This
grassroots momentum has been particularly heartening given the challenges we face and we've drawn strength
from the countless acts of kindness and solidarity we witness daily. From emergency response inilialives to long
term community building projects, our networks have demonstrated remarkable adaptsbility and commitment lo
our shared values.
This report tells the story of a year when, despite significant obstscles, we've moved closer to our vision of a
more welcoming. just, and inclusive society. It's a testament to the power of community action and the enduring
spirit of welcom8 that defines City of Sanctuary.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity
Commission's general guidan on public benefit.
Financial review
Income for the year was £453,551. Expenditure was £501.293. The nel expenditure for the year was £47,742,
including nel income of £30,106 on unrestricted funds and net expenditure of £77,848 on restricted funds.
Details of grant and donation income are sel out in note 2 to the Financial Statements. We are very grateful lo
the trusts who awarded grants to us and the increasing number of organisalions and individuals who support us
with donations.
Reserves pollcy
The Iruslees have decided that the minimum level of unreslricled reserves should be beeen £125,000 and
£250,000, representing approximately 3 - 6 month5 of annual expenditure. The purpose of retaining the
resetves is lo enable the smooth running of the charity and to enable an orderly winding up should the charity
need to close.
The charity's free reserves, excluding fixed assets, al the year end were £235,459.
Approved by the board of trustees on 1 May 2025
(Trustee)
## City of Sanctuary UK
## Independent examiner's report to the trustees of City of Sanctuary UK
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2024, which are set out on pages 10 to 16.
## **Responsibilities and basis of report**
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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**
Since the CIO's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.
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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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.
Signed: …………………………………… Name: Simon Bostrom FCIE
16 May 2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
9
## City of Sanctuary UK
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
222,879
Other income
39,667
Bank interest
10,916
**Total income**
273,462
**Expenditure on:**
Salaries, NIC and pensions
(3)
180,175
Recruitment, training and wellbeing
1,672
Payroll and pension administration
2,360
Travel expenses
4,964
Volunteer expenses
1,577
Rent and room hire
1,028
Telephone and internet
943
Postage and stationery
701
Website, web development and I.T.
9,708
Insurance
803
Independent examination
1,386
Meeting and event costs
7,381
Equipment and materials
1,002
Other administrative costs
2,589
Direct project delivery costs
-
Trustee travel
824
Consultancy
23,243
Grants payable
3,000
**Total expenditure**
243,356
**Net income / (expenditure)**
30,106
**Fund balances brought forward**
205,353
**Fund balances carried forward**
(4)
235,459|2024
Restricted
funds
£
180,089
-
-
180,089
206,679
2,931
146
7,836
9,553
-
471
443
1,560
-
-
18,369
638
472
5,000
-
3,839
-
257,937
(77,848)
130,865
53,017|2024
Total
funds
£
402,968
39,667
10,916
453,551
386,854
4,603
2,506
12,800
11,130
1,028
1,414
1,144
11,268
803
1,386
25,750
1,640
3,061
5,000
824
27,082
3,000
501,293
(47,742)
336,218
288,476|2023
Total
funds
£
439,405
30,780
6,970
477,155
335,201
2,629
2,263
6,785
5,513
811
1,153
1,199
8,956
764
1,386
20,436
1,785
4,882
15,000
1,442
12,399
3,000
425,604
51,551
284,667
336,218|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
10
City of Sanctuary UK
Balance sheet
as at 31 December 2024
2024
2024
2024
2023
Unrestricled
Restricted
Total
Total
Current assets
Debtors and prepayments
Cash at bank and in hand
Total current assets
8,567
298,425
306,992
1.000
52,267
53,267
9,567
350,692
360,259
1,824
376,070
377,894
Current liabilities-
amounts falling due within one year
Creditors and accruals
Total current liabilities
41.216
41,216
250
250
41,466
41,466
23,541
23,541
Net current assets l {Ilabllltles)
265,776
53,017
318,793
354,353
Total assets less current Ilabllltles
265,776
53,017
318,793
354,353
Creditors: amounts falling due after one year 181
30,317
30,317
18,135
Net assets
235,459
53,017
288,476
336,218
Funds
Unrestricted funds
Reslricled funds
Total funds
235,459
235,459
53,017
288,476
205,353
130,865
336,218
53,017
53,017
235,459
The lin8ncial statements were approved by the board of trustees on 1 May 2025
(Trusteel
## City of Sanctuary UK
## Notes to the accounts
## for the year ended 31 December 2024
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with 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 Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 3 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
12
## City of Sanctuary UK
## Notes to the accounts continued
## for the year ended 31 December 2024
|**2 Grants and donations**
**Grants**
AB Charitable Trust
Church in Wales
City Bridge Trust
Gale Charitable Trust
Lloyds Bank Foundation
Paul Hamlyn Foundation
Rayne Foundation
Sisters of St Joseph
The Esmee Fairbairn Foundation
The City Bridge Foundation
This Day Foundation
Eleanor Rathbone Trust
Ernst Maas Foundation
Mental Health Foundation
Network for Social Change
Postcode Community Trust
The Tudor Trust
Unbound Philanthropy
**Donations**
Novuna Finance
J Leon Philanthropy Council
Plymouth City Council
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Homeworking allowances|2024
Unrestricted
funds
£
30,000
-
-
2,000
2,500
-
-
-
62,000
-
50,000
-
-
-
-
-
-
-
-
10,000
15,000
7,000
44,379
222,879|2024
Restricted
funds
£
4,000
7,000
45,285
-
45,800
55,000
10,000
5,000
-
7,854
-
-
-
-
-
-
-
-
-
-
-
150
180,089|2024
Total
funds
£
34,000
7,000
45,285
2,000
48,300
55,000
10,000
5,000
62,000
7,854
50,000
-
-
-
-
-
-
-
10,000
15,000
7,000
44,529
402,968
2024
£
342,541
31,890
(5,000)
17,423
-
386,854|2023
Total
funds
£
20,000
7,000
-
-
-
55,000
20,000
-
8,000
64,675
50,000
3,000
2,000
31,415
8,064
25,000
25,000
50,000
10,000
21,453
-
38,798
439,405
2023
£
295,189
26,568
(5,000)
15,024
3,420
335,201|
|---|---|---|---|---|
The average number of employees during the year was 12.2, being an average of 9.7 full time equivalent (2023: 11.6, 8.6 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2024|2023|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|17,423|15,024|
|Amount of any contributions outstanding at the year end|-|-|
|Amount of any contributions prepaid at the year end|-|-|
13
## City of Sanctuary UK
## Notes to the accounts continued
## for the year ended 31 December 2024
|**4 Restricted funds**
AB Charitable Trust
Community Foundation Wales
Church of Sanctuary
City Bridge Trust
Church in Wales
Esmee Fairbairn Foundation
Lloyds Bank Foundation
Mental Health Foundation
Network for Social Change
Paul Hamlyn Foundation
Postcode Lottery Trust
Rayne Foundation
Sisters of St Joseph
Maternity Stream|Balance b/f
£
-
6,046
1,040
33,478
6,474
1,700
-
6,347
8,064
21,664
25,000
20,000
-
1,052
130,865|Incoming
£
4,000
-
-
45,285
7,000
-
45,800
7,854
-
55,000
-
10,000
5,000
150
180,089|Outgoing
£
4,000
6,046
661
71,356
2,894
1,700
45,321
14,201
7,556
53,000
25,000
20,000
5,000
1,202
257,937|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance c/f
£
-
-
379
7,407
10,580
-
479
-
508
23,664
-
10,000
-
-
53,017|
|---|---|---|---|---|---|
## **Fund name**
AB Charitable Trust Community Foundation Wales Church of Sanctuary City Bridge Trust Church in Wales Esmee Fairbairn Foundation Lloyds Bank Foundation
Mental Health Foundation
Network for Social Change
Paul Hamlyn Foundation Postcode Lottery Trust Rayne Foundation Sisters of St Joseph Maternity Stream
## **Purpose of restriction**
Grant to fund staff wellbeing activity. Funding for a regional co-ordinator for Wales. To support work with Churches of Sanctuary. Funding for a regional co-ordinator for the London area. To be used for work with schools in Wales.
Grants for consultancy advice.
Funding to expand and develop the Council of Sanctuary award programme and CoS Local Authority Network. The funding will be used towards the costs of the Local Authority programme manager and England network coordinator.
The funding is to support the development of the health, mental health and wellbeing stream across the UK and to deliver peer support to community projects in Wales.
Funding to build capacity to develop and promote Streams of Sanctuary and awards work.
Grants towards core salary costs and evaluation of the Charity's work. Grant towards the cost of the Wales regional coordinator. Grant towards the cost of the Sanctuary Ambassador co-ordinator. Grant towards funding the co-ordination of the SoS stream and awards. Grants from Women's World Day of Prayer and others.
14
## City of Sanctuary UK
## Notes to the accounts continued
## for the year ended 31 December 2024
|**5 **|**Debtors and prepayments**||2024|2023|
|---|---|---|---|---|
||||£|£|
||Debtors||2,200|1,500|
||Prepayments||4,600|324|
||Accrued income||2,767|-|
||||9,567|1,824|
|**6 **|**Cash at bank and in hand**||2024|2023|
||Cash at bank||£
350,388|£
376,070|
||||350,692|376,070|
|**7 **|**Creditors and accruals**||2024|2023|
||Creditors||£
7,453|£
2,510|
||Accruals||1,386|1,386|
||Deferred income (see note below for analysis)||32,627|19,645|
||||41,466|23,541|
|**8 **|**Creditors: amounts falling**|**due after one year**|2024|2023|
||Deferred income (see note below for analysis)||£
18,135|£
18,135|
||||18,135|18,135|
||**Deferred income**||Deferred to|Released|
||Income from Universities||next year
£
31,041|from last
year
£
24,811|
||Colleges fees||6,005|4,309|
||Local Authority fees||25,898|8,660|
||||62,944|37,780|
||**Item name**|**Reason for deferral**|||
||Income from Universities|Fees charged to universities for accreditation for a period of 3 years.|||
||Colleges fees|Fees charged to colleges for accreditation for a period of 3 years.|||
||Local Authority fees|Fees charged to local authorities for accreditation for a period of 3||years.|
## **9 Related party transactions**
## **Trustee expenses**
During the year 8 trustees were paid a total of £824 in respect of travel (previous year: 5 trustees and £613).
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £47,175 (previous year: £43,268).
15
## City of Sanctuary UK
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
222,879
213,336
Other income
39,667
30,780
Bank interest
10,916
6,970
**Total income**
273,462
251,086
**Expenditure**
Salaries, NIC and pensions
180,175
166,729
Recruitment, training and wellbeing
1,672
2,296
Payroll and pension administration
2,360
2,063
Travel expenses
4,964
4,181
Volunteer expenses
1,577
3,730
Rent and room hire
1,028
661
Telephone and internet
943
1,025
Postage and stationery
701
1,042
Website, web development and I.T.
9,708
8,956
Insurance
803
764
Independent examination
1,386
1,386
Meeting and event costs
7,381
11,277
Equipment and materials
1,002
1,281
Other administrative costs
2,589
4,172
Direct project delivery costs
-
-
Trustee travel
824
1,313
Consultancy
23,243
1,214
Grants payable
3,000
3,000
**Total expenditure**
243,356
215,090
**Net income / (expenditure)**
30,106
35,996
**Fund balances brought forward**
205,353
169,357
**Fund balances carried forward**
235,459
205,353|2024
Restricted
funds
£
180,089
-
-
180,089
206,679
2,931
146
7,836
9,553
-
471
443
1,560
-
-
18,369
638
472
5,000
-
3,839
-
257,937
(77,848)
130,865
53,017|2023
Restricted
funds
£
226,069
-
-
226,069
168,472
333
200
2,604
1,783
150
128
157
-
-
-
9,159
504
710
15,000
129
11,185
-
210,514
15,555
115,310
130,865|2024
Total
funds
£
402,968
39,667
10,916
453,551
386,854
4,603
2,506
12,800
11,130
1,028
1,414
1,144
11,268
803
1,386
25,750
1,640
3,061
5,000
824
27,082
3,000
501,293
(47,742)
336,218
288,476|2023
Total
funds
£
439,405
30,780
6,970
477,155
335,201
2,629
2,263
6,785
5,513
811
1,153
1,199
8,956
764
1,386
20,436
1,785
4,882
15,000
1,442
12,399
3,000
425,604
51,551
284,667
336,218|
|---|---|---|---|---|
16