TRUSTEES’ ANNUAL REPORT 2024 / 2025
Building our future together: leading with experience, building with hope.
Registered charity number: 1192667 Address: St Philip’s Vicarage, St Philip’s Close, Arthur’s Hill, Newcastle upon Tyne, NE4 5JE
WEST END REFUGEE SERVICE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2025
TABLE OF CONTENTS
Contents Pages
Important update 3 about our legal status
Trustees’ 4 - 7 Annual Report Reference & Administrative 8 Information Independent Examiner’s 9 Report Statement of Financial 10 Activities Balance 11 Sheet
Notes to the 12 - 16 Financial Statements
WEST END REFUGEE SERVICE
ST PHILIP'S CLOSE ARTHUR’S HILLNEWCASTLE UPON TYNE www.wers.org.uk NE4 5JE TELEPHONE: 0191 273 7482
Registered charity:
1192667
02
WEST END REFUGEE SERVICE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2025
IMPORTANT UPDATE ABOUT OUR LEGAL STATUS
West End Refugee Service [Charity Number: 1192667] was established as a Charitable Incorporated Organisation (CIO) to succeed the former unincorporated charity, West End Refugee Service (WERS) [Charity Number: 1077601], which had operated since 1999.
On 31 March 2025, the assets and liabilities of the former charity were formally transferred to the CIO as part of a planned transition. This transfer was the only activity undertaken by the CIO during the 2024/25 financial year.
Accordingly, this report should be read in conjunction with the Annual Report and Accounts of West End Refugee Service (WERS) [Charity Number: 1077601], which cover the operational activities of the charity for the same period.
From 1 April 2025, the CIO became fully responsible for all activities, governance, and finances of West End Refugee Service (WERS).
In addition, WERS has registered a merger with the Charity Commission. The merger was formally registered on 08 December 2025, with an effective transfer date of 01 April 2025.
This structural change does not affect our purpose, services or values – WERS continues to deliver the same trusted support to refugees and people seeking asylum across the North East of England.
On behalf of the Board of Trustees
JOHN HOWARD-NORMAN Chair
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WEST END REFUGEE SERVICE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2025
TRUSTEES’ ANNUAL REPORT
Structure, Governance and Management
West End Refugee Service (Charity Number: 1192667), was established as a Charitable Incorporated Organisation (CIO) to succeed the former unincorporated charity, West End Refugee Service (WERS) [Charity Number: 1077601], which had operated since 1999.
On 31 March 2025, the assets and liabilities of the former charity were formally transferred to the CIO as part of a planned transition.
Accordingly, this report should be read in conjunction with the Annual Report and Accounts of West End Refugee Service (WERS) [Charity Number: 1077601], which cover the operational activities of the charity for the same period.
The Trustees of the CIO include the same individuals who served as trustees of the former charity and remain committed to ensuring that all future activities continue to deliver the high quality service provided by West End Refugee Service (also known as WERS).
From 1 April 2025, the CIO became fully responsible for all activities, governance, and finances of West End Refugee Service.
This structural change does not affect our purpose, services or values – WERS continues to deliver the same trusted support to refugees and people seeking asylum across the North East of England..
Objectives and Activities
The objects of the West End Refugee Service are:
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1.To advance the education of the public in general, especially in the North of England, about issues relating to refugees and to people seeking asylum or sanctuary.
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2.To advance education and relieve poverty and financial hardship amongst refugees, people seeking sanctuary, and people refused asylum in the UK, and their dependents.
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3.To provide facilities for training, recreation, or other leisure-time occupation with the object of improving the conditions of life of those persons who have need of such facilities.
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4.To promote equality and diversity for the public benefit by promoting activities that encourage understanding between people from diverse backgrounds.
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WEST END REFUGEE SERVICE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2025
During the financial year ending 31 March 2025, the CIO was not yet operational, and its sole activity was the formal transfer of assets and liabilities from the former unincorporated charity (Charity Number: 1077601) as part of the planned transition. No charitable programmes or service delivery were undertaken directly by the CIO during this period.
All operational activities and service delivery continued under the governance of the former charity until 31 March 2025. The CIO assumed full responsibility for all operations, staff and charitable activities from 1 April 2025.
Public Benefit
The Trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit when setting the objectives and planning the work of West End Refugee Service (CIO).
Given that the CIO's only activity during the year was the structural transfer, its commitment to public benefit during this period was demonstrated by ensuring a seamless continuation of the vital work carried out by the former charity.
Achievements and Performance
As the CIO was not yet operational, no charitable activities were undertaken. The key achievement for the period was the successful completion of the transfer of all assets and liabilities on 31 March 2025, despite a number of operational and governance challenges that extended the transition period.
All charitable activities and achievements during the year were carried out by the former charity, which the CIO has now replaced as the vehicle for delivering West End Refugee Service’s work
Plans for Future Periods
In the coming year, the Trustees will focus on embedding the new legal structure and ensuring a smooth continuation of all services previously delivered by the former charity.
The CIO will maintain WERS’ long-standing commitment to supporting refugees and people seeking asylum through advice, advocacy, development and community engagement programmes.
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WEST END REFUGEE SERVICE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2025
Financial Review
The CIO did not carry out any operational activities, resulting in no income other than the asset transfer from the former unincorporated charity (Charity Number: 1077601).
The only expenditure incurred during the year was £1,040 relating to the cost of preparing the annual accounts and carrying out the independent examination.
On 31 March 2025, total assets valued at £192,488 were transferred to the CIO. These funds represent the unrestricted and restricted balances of the former charity.
Reserves Policy
Trustees intend to continue the same reserves policy as that adopted by the former charity. This aims to maintain unrestricted reserves at a level equivalent to at least three months of unrestricted charitable expenditure, to ensure stability in the event of funding fluctuations and to provide for core operational and governance costs. The Trustees will review the reserves position of the CIO during 2025/26 to ensure that it remains aligned with operational needs, growth, and the objectives set out in the WERS 2025–2030 Strategy.
Going Concern
The Trustees consider that there are no material uncertainties regarding the CIO’s ability to continue as a going concern. The transfer of assets ensures that the CIO has sufficient reserves to operate effectively from 1 April 2025, continuing the same charitable objectives, services and commitments as the former West End Refugee Service.
Risk Management
The Trustees have overall responsibility for ensuring that appropriate systems of control — financial and otherwise — are in place within West End Refugee Service. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud or other irregularities.
As the CIO was not operational during the year, its risk management focus was on the transfer process. The CIO has subsequently adopted the same governance and control framework as the former charity to ensure continuity in oversight and risk management going forward.
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WEST END REFUGEE SERVICE TRUSTEES’ ANNUAL REPORT YEAR ENDED 31 MARCH 2025
Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with 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).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year 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 financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;
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make judgments and accounting 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
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping sufficient 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. 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.
Approved by the Trustees on 15 December 2025 and signed on their behalf by:
John Howard-Norman Christopher Millman
Chair
Treasurer
07
WEST END REFUGEE SERVICE REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2025
REFERENCE & ADMINISTRATIVE INFORMATION
Registered Charity name: West End Refugee Service Also known as ‘WERS’ Charity number: 1192667 Registered office: St Philip’s Vicarage St Philip’s Close Arthur’s Hill Newcastle Upon Tyne NE4 5JE Patrons: The Revd Canon Nicholas Sagovsky Dr Hari Shukla CBE, DL, DCL, JP, MA Trustees and Members Current Trustees: of the Board: John Howard-Norman, Chair Christopher Millman, Treasurer Ghada Saeed Nadia Igsiz Simon Elliott (appointed 25 April 2024) Silvia Pasquetti (appointed 11 August 2025) Morlai Kargbo (appointed 01 December 2025) Sally Young (appointed 01 December 2025)
- Former Trustees during the reporting period: Georgina Wright (resigned 13 March 2025) Charity Mwaura (resigned 13 March 2025) Alice Mason (resigned 11 August 2025)
Chief Executive: Andy (Andrzej) Durma Independent Examiner: Joshua N Kingston BSc. FCA Burton Sweet The Clock Tower, Farleigh Court Old Weston Road Flax Bourton Bristol, B248 1UR Bankers: The Co-operative Bank
08
WEST END REFUGEE SERVICE INDEPENDENT EXAMINER’S REPORT YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER’S REPORT
I report to the trustees on my examination of the accounts of West End Refugee Service (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Charity 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 Charity’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:
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1.accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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2.the accounts do not accord with those records; or
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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.
15 December 2025 Date: Joshua Kingston, BSc ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
09
WEST END REFUGEE SERVICE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total Funds | Total Funds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| Income from: | |||||
| Donations and legacies | 2 | 118,429 | 74,059 | 192,488 | - |
| Total income | |||||
| 118,429 | 74,059 | 192,488 | - | ||
| Expenditure on: | |||||
| Charitable activities | |||||
| Governance costs | 1,140 | - | 1,140 | - | |
| Total expenditure | 1,140 | - | 1,140 | - | |
| Net income/(expenditure) and net | |||||
| movement in funds | 3 | 117,289 | 74,059 | 191,348 | - |
| Total funds at start of year | 8 | 100 | - | 100 | - |
| Total funds at end of year | 8 | 117,389 | 74,059 | 191,448 | - |
The Charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
The notes on pages 9 to 13 form part of these financial statements See note 5 for fund-accounting comparative figures
10
WEST END REFUGEE SERVICE BALANCE SHEET YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | ||
| Current assets | ||||
| Debtors Cash at bank and in hand |
6 | 17,974 189,010 |
- 100 |
|
| 206,984 | 100 | |||
| Liabilities | ||||
| Creditors : amounts falling | ||||
| due within one year | 7 | (15,536) | - | |
| Net current assets | 191,448 | 100 | ||
| Net assets | 191,448 | 100 | ||
| FUNDS | ||||
| Unrestricted funds | ||||
| General funds | 9 | 101,005 | 100 | |
| Designated funds | 9 | 16,384 | - | |
| Restricted funds | 9 | 74,059 | - | |
| Total funds | 191,448 | 100 |
These financial statements were approved by the Trustees on 15 December 2025 and are signed on their behalf by:
John Howard-Norman Chair
Christopher Millman Treasurer
The notes on pages 12 to 16 form part of these financial statements
11
WEST END REFUGEE SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
1 Accounting policies Accounting convention
The accounts (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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern.
Income
Income from donations is included in income when these are receivable, except as follows:
I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;
II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
Legacies are included on a receivable basis where the charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material.
Investment income is included on a receivable basis.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do
so.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
Raising funds
Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.
Charitable Activities
Expenditure on charitable activities comprises those costs incurred by the Charity in the delivery of its activities and services. It includes both costs that can be allocated directly to this activity and those costs of an indirect nature necessary to support them.
Support costs and other costs that cannot be directly attributed to activities are allocated on a basis consistent with the use of the resource.
Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.
12
WEST END REFUGEE SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
1 Accounting policies (continued) Allocation and apportionment costs
Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time.
Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis. The charity does not currently have any tangible fixed assets.
Stock
Stocks are valued at the lowerof cost and net realisable value, after making due allowance for obsolete and slow moving items. Donated items are not valued in stock and recognised in income only when sold.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.
Fund accounting
Unrestricted fundscan be used in accordance with the charitable objects at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.
Further explanation of the nature and purpose of each fund is included in note of the financial statements.
2 Income from: Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations - received from West End Refugee Service (WERS) | 118,429 | 74,059 | 192,488 |
| 118,429 | 74,059 | 192,488 | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | - | - | - |
| - | - | - |
13
WEST END REFUGEE SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
3 Net income/(expenditure) for the year
This is stated after charging:
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Independent examiner's fees | - for independent examination services | 660 | - | ||
| - for other services | 480 | - | |||
| Trustees' travel, meeting and | training expenses | - | - |
Aggregate donations from Trustees, key management personnel, and other related parties was £Nil (2024: £Nil).
4 Taxation
The charity is exempt from corporation tax on its charitable activities.
5 Statement of Financial Activities comparative figures
| Statement of Financial Activities comparative figures | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| For the year ended 31 March 2024 | Funds | Funds | 2024 |
| £ | £ | £ | |
| Income from: | |||
| Donations and legacies | - | - | - |
| Total income | - | - | - |
| Expenditure on: | |||
| Charitable activities | - | - | - |
| Total expenditure | - | - | - |
| Net income/(expenditure) for the year and net movement in funds | - | - | - |
| Total funds brought forward | 100 | - | 100 |
| Total funds at end of year | 100 | - | 100 |
| Debtors | |||
| 2025 | 2024 | ||
| Due in less than one year: | £ | £ | |
| Trade debtors | 7,109 | - | |
| Prepayments and accrued income | 7,596 | - | |
| Tax reclaimable under gift aid | 3,269 | - | |
| 17,974 | - | ||
| Creditors: amounts falling due within one year | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Taxation and social Security | 4,856 | - | |
| Accruals and deferred income | 10,520 | - | |
| Other creditors | 160 | - | |
| 15,536 | - |
6 Debtors
7 Creditors: amounts falling due within one year
14
WEST END REFUGEE SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
8 Movement in funds
For the year ended 31 March 2025
| For the year ended 31 March 2025 | |||||
|---|---|---|---|---|---|
| At 1 Apr | At 31 Mar | ||||
| 2024 | Income | Expenditure | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Restricted funds | |||||
| Digital Bridges Programme | - | 38,714 | - | - | 38,714 |
| Emergency Support Fund | - | 15,484 | - | - | 15,484 |
| Awareness Raising Programme | - | 8,215 | - | - | 8,215 |
| Communities, Activities & Connections Programme |
- | 6,648 | - | - | 6,648 |
| Seven Bridges Café Employability Programme |
- | 2,644 | - | - | 2,644 |
| Other Small Community & Facilities Projects |
- | 2,354 | - | - | 2,354 |
| - | 74,059 | - | - | 74,059 | |
| Unrestricted funds | |||||
| General unrestricted funds | 100 | 102,045 | (1,140) | - | 101,005 |
| Designated funds ` | |||||
| - Match funding | - | 16,384 | - | - | 16,384 |
| 100 | 118,429 | (1,140) | - | 117,389 | |
| Total funds | 100 | 192,488 | (1,140) | - | 191,448 |
Designated funds
Match funding for Year 3 of the National Lottery Reaching Communities - Communities & Activities Programme.
Restricted funds
Digital Bridges Programme: Building Digital Skills Fund and the Access Foundation. Funds are restricted for use on digital inclusion projects.
Awareness Raising Programme: Funded by the Community Foundation North East - Vital Newcastle (Community First) and Joseph Brough Charitable Trust. Funds are restricted for the delivery of tailored talks and workshops to local schools, community groups, and professional sectors providing insight into the lives of people seeking asylum, and encouraging greater community cohesion.
Emergency Support Fund: Funded by donors to the WERS Financial Support fund for the provision of material and emergency support (food, clothing, essential items) to refugees and people in the asylum system experiencing financial hardship.
Communities, Activities & Connections Programme: Funded by the National Lottery Community Fund: RC North East & Cumbria Region and the Wellbank Foundation. Funds are restricted for the delivery of a range of activities in collaboration with local sports and cultural resources providing meaningful opportunities for two-way integration and exchange between refugees, asylum seekers, and local residents.
Seven Bridges Café - Employability Programme: Funded by the Community Foundation North East - Curtin PARP Fund. Funds are restricted for use in delivering volunteering programme placements at the Seven Bridges Café, in partnership with Dance City, offering WERS' clients valuable experience, certified training, and skills in the hospitality industry.
Other Small Community & Facilities Projects: Comprises multiple small grants restricted for direct community support activities, including the delivery of the Weekly Welcome, the Sanctuary Ambassadors Project and essential office decoration.
There were no movements in funds in 2024.
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WEST END REFUGEE SERVICE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
9 Analysis of net assets between funds
| Unrestricted | Unrestricted | |||
|---|---|---|---|---|
| Restricted | Designated | General | ||
| As at 31 March 2025 | Funds | Funds | Funds | Total |
| £ | £ | £ | £ | |
| Other net assets | 74,059 | 16,384 | 101,005 | 191,448 |
| 74,059 | 16,384 | 101,005 | 191,448 | |
| Unrestricted | Unrestricted | |||
| Restricted | Designated | General | ||
| As at 31 March 2024 | Funds | Funds | Funds | Total |
| £ | £ | £ | £ | |
| Other net assets | - | - | 100 | 100 |
| - | - | 100 | 100 |
10 Donation of assets and liabilities
At the year end, the charity received all the funds from West End Refugee Service, a charity with the same objectives. West End Refugee Services (CIO) will continue to continue to carry out these activities.
The carrying values of net assets and funds transferred were:
| Funds Unrestricted General Funds Unrestricted Designated Funds Restricted Funds Net assets Cash in hand Debtors, prepayments and accrued income Creditors |
£ 188,910 17,974 (14,396) |
|---|---|
| 192,488 | |
| £ 102,045 16,384 74,059 |
|
| 192,488 |
11 Related party transactions
There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.
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