Charlty reg15tration number: 1194734 The Destitution Project Annual Report and Flnanclal Statements for theyear Ended 31 Marth 2024 The Moffatts Parthershlp LLP Suite l.L Flrst Hoor Jackson House Slbson Road Sale M33 7RR
The DestItIon Prolect Contents Reference and Admlntstratlve Detalls Trustees, Report 2to9 Statement of Tiust•es' Responslbllltles io Independent Exèmlner's Report li St4tement uf Flnanclal Act[tIeS 12 Balance Sheet 13 Notes to the Flnanclal Statements 14to26
The Oestltutton Projert Reference and Admlnlstratlve Detalls Trustees Oavld Tomllnson, Chalrman Sarah Nlamh George Margaret Slmpson Bernard Pele Ahmed Mohamed Davld Batchelor Ch•rlfy Ré8Sstr•tlon Number 1194734 prtnclpal Offl Vfctorta Hall Kn¢)wsley Street 8olton 8LI 2AS Ind•p•ndent tximln•r The Moffatts P8rtner5hlp LLP Sulte 1.1, Flrst Floor Jackson House Slbson Road Sale M33 7RR PÈ8e I
The Des11ton ProJert Trustees, Report The trustees preseni ihe annual rtwt together with the financial ststemtnts of the charrty for the year ended 31 March 2024. Objettfves and artlvltles THE DESnTUnON PROJE, otherwise knovm as DP. i4 a CIO Icharftable Incorporated Organi5ationl providing support to refugees and aWum seekers. indudin8 destitute asylum seekers. linE in Bolton UK. Its objerts are: the rellef of financsal hardship and need by prowdin8- 1. Infomiation and practical support in particular. but not exclusrvely, to those th no recourse to public funds. 2. recreational faalities. friendship. food and practical help to promote wellbelng and help them to integrate into $0(fjety in a safe environment. Our support comes through two avenues of aclhryty: l. A Dropln every Wednesday at the OrIa Hall in Bolton 110.i>)am and 3.iJ)pml for asylum seekers and refugees. 2. tssewolk seThices for awum seeker5 living in Bofton. includln8 refused asylum seekers and those who have no recourse to public funds or become de5tf(ute. Our Dropin provides.. . A social space vthere they can relax and meet others. • Tea, coffee. and biscuits all day. . A hot meal cooked on the premises. Clothes and bedding. • Food support. e.g., a week's 8roceries and tolletrles • Table-top games. such as pool and table tennis. • Englt5h le550ns and other classes, such as arts and ttafts. kcess to a free barber. Everything we offer our seryke usets os pr(Nided free of tharge. We are known for going 'the extra mile, to help our Service users. Our Dropin ¢)pened durln8 50 out of 52 weeks of the year. Durtng the reportln8 period we employed 2 part time 5tafr. a knior Caseworker - Shaheda Mangerah. and an Admln Assistsni - Fiona Lomax who work5 part time for Casework 5UPWt and part-time for DP admin 5UPPQrt. Their part ume houfs total 1.2 fuu ts.me eqvNzlent. The rest of ow team 15 rnade up of¥gJunteers. Pw2
The Destltutlon Prolert TTUStees' Report Public nefft All of the charity's activities are undertaken for the benefit of the publlt. All asylum seekers and refugees are classed as wlnerable due to Ilved experience. Language barriers put them a risk of being explolted and mis-interpreted. Homelessness can place refused asylum seekers at risk of111-health. crime and soclal Isolatlon. DP either directly or via SiBnpostln8 to other organisailons, provldes acce5S to essentlal need5 Ifood. Engllsh classes, emergency funds. health care. counselling, and temporary accommodatlonl. 8y providin8 English Classes we help our service users assimilate into UK society. They can Ihen go on to become productive and empowered. find employment. attess education and tan Integrate into UK Society. Many then reach out to support new arrivals within their local community. Others donate funds. time and talent to charitsble causes In thelr communities. They become part of a culturally riche¥ community whlch benefits us all. The trustee5 confirm that they havè complled with the requirements of section 17 of the Charities Act 2011 to hav? due reRard to the publlc benefit guidante published bythe Charity Commlssion for England and Wales. Use ofvolunteers The work of DP would not be possible without the hard work and deditation of our volunteers. Many of our volunteers have been with us for over S years and some slnce the inception of DP as a registered charity in 2014. For the period under revlew. OP volunteers provlded 814 indlwdual attendarlces giving an average of 17 per Orop-in se5slon. In addltlon to hours volunteered by a number of team members outside of the Drop-ln day, DP benefited from aTh estimated 6220 volunteer hours annually. We arè particularly grateful for the very Benerous contribution made by our volunteers and dedlcated employees to oui wide range of provisions. Use of our serylces steadily increased post Covid Pandemic and has returned to pre-pandemic leve15. Durln8 the period we had 3 new volunteers join our tearn. however 5 volunteers retiredl moved on. We started offering a 'helpeT' role which seems to sult our asylum seeker and refugee Sus and her Yrlends of DP. who can give occasional help as part of the team as and when they caTh. Flfteen Helpers sfjBned up durln8 the year under revlew. Many are asylvrn seeker and relugee service users keen to lend a hand when attendIthe weekly Drop-in. Page 3
The De5tltutlon Project Trustees, Report Achlw•ments Ind pwlonn4nce D•¥elopments •tth• OP Orop4 Serylce User ISUI attendan¢e over the perlod has Increased to prtrpandemic levels. We had 29S7 Jttendance5 by asylum seekers and refugee5, an a¥era8e of 60 per sesslon la 13% Increase over 2023-23 averaNe of 521. Tht Food Room team contlnued to work dlll8enty to ohr lood parcels to any asylum seeker ottendlng our Oropln who regue51ed one. Thls has been partSculafly apprecled in light of c05t4)f.INing increase5 and that, ol all gfoups In the community, asylum Seekers recelve the Itast supporL We thonk our loyal supportws IncludSn¥'. l. The Bolton Soclallst Club.. funds 2. SVP and P•rlsh Members olst. Brèndan's and St. Johns.. laioe food donatlon& 3. St. Mlchael's Prlmary School.. h•rvest Bmts plus contlnued thelr Gwb Tub collectlons through the ye)r. 4. Oxford Grove Prlmary S¢hool.. TeSt Glfts. 5. Vlctorla Hall Sunday Sthool: harvest Gifts. 6. Chrlst Churth.. hand knttted ilfts. 7. St. Margarevs Church.. hand knltted elfts. 8. Chrlst Embassy Churth.. large food and tolletry donatbons. 9. St. Andrew and St. Geor8e Vnlted Reforrn Churth.. rewl•r food don•tlons. 10. St Vln¢ent de Paul.. funds 11. SoroptSmlsts.. food and tolletrles 12. Rot•ry 8riJup5.. funds and general donatlons 13. Bolton Communlty Development Partnershlp IBoltt>n COPI and the Love World Church: food and tolletrfes 14. Vegware-. ecofrlendly cups IS. The numeious Individuals who falthluNy donat• effts olfoDd and rnoney tt)wards tyjr Wednesday lood partds. We do have to purchase food as well and for that we thank funders such as the Duchy of lancaster Benevolent Fund (voucher and lood parcel support).. Manthester Guardlarb Sodety Ch•rltable Tru51 Ifood por¢el sypportl., The Lottery Cost ol Llwn8 Fund Iw¢her svpportl.. Kelth and Gay Talbot TDJst Itood parcel 5UPPOrtI lor provldlng funds to enable thls. Several Of these fvnder5 •1so supported other aspects of tyjr oper•tlons. Our provision of clothes and hovsehokl goods was under high demand throughout the year. We have a very wel organlsed display room to prowid Items from and an additlonal room for holding stock. Eath week at the Droln we also put ovr a well4tocked table %h and set of ralls to dlsplay clothes and household 8oods whlth anyone at the Drop.In can acttss wlth a Ilmr( of 5 Items per person. We depend heavfjly on donated items lapirt some purchases of essentlals suth as shoe. sotks and underwearl. Vlhere netes5ary le.g. stocs of crtaifi items are limr<edl, we prioritise destitute awum seeker5. then asylum Seekers and then rfu8ees. We con8fètulate all the Clothès Room voluntétrs and htlptrs for therr sterling work in this area and thank the organisations and Indlviduals %thosè donations of food and funds have fflade this prO$10n possible. Pa8t4
The Destltutlon Project Trustses. Report The demand for Engllsh classes has increased and class size remains Ilmlted by the size ol the teachSD8 room. We were howèvei able io Increase double our teaching staff to 4 volunteers tfvtho offer tlasses throughout the day on Wednesdays. In addltion to a w6de ran8e of toplc5 co¥erEd for developlng language skllls, teachers use rnu51£ ènd song In classes. We art gratefvl to our enthu51asii¢ teaChIttrn. The Maln Hall contlnues to be the central hub linklng all areas. It prowdes a space for t•e 8ames 5uth a5 table tennls and snooker- an art table. all-day tea and coffee. a space fw our barber to operaie from and. a150 for representatlve from BHA who tome In several tirnes a yearto provlde HIV adte and tesVn8. We serve a hot meal at lunchtlme prepared on slte and set¥ed by Bokon Mutual Ald. We gl¥e a huge thanks to Alan Brown and hi5 team who have proded this serNlce slnce the inception Df OP. We are •150 very grateful to au the Main Hall team for thelr hard work keeping the space tsTant and wdtomlne. Another lrnport•nt team bs that of the Maln Receolon wlwA rde bs to weltome and wister ejch r$On as th•y enler to vlslt the Week Drop4n and also 4gnpo peop to the Casework Team's receptbn desk 11 they need food parcel tlcket or to Speak wlth the Caseworker. They re¢efve any donatlons ol Itèms If dropped off on a Wednesday and Ilalse wlth the Maln Hall team as netdtd. A bli thanks to thls tam ol Volunteers. DelOpmentS In Dys C•Wry S•r¥k•s Demand castwork support 8rew conslstently durln8 the perlod due the Incre number of asylum declsfjon5 by the Home Office IHOI on the many bad¢10ed asylum dalrns and fresh dalms due to the Covld pandemlc. The Senlor C?5eworker h•ld 109 fac&tlICe casework appolntments, uthed out 660 remote sUPPOrt sesslons lon telephone) and was able to gnPOS$UpP0rt 172 walk-in dlents. Throu8h the assessment of spetlfic needs, £585 worth of emerg•nq cash support and superrnarket vouchers valued at £8CQ were plded. Wlth the Increased cost of Ilv5n& OP contlnued to offer a weekly food parcel to any Bdtonased aswum Seeker Ilntludln8 those who are destltutèl. We provlded 2139 parcels. A major re•son for hl8h demand w?5 due to new refugees be4n8 faced homtlessness on recefvln8 Leave to Remaln. Th15 was because of the ralsed level of Home Office dedsbn-making on backlogzed asylum cases, le?dln8 to evSctlon5 from 35ylvm accommodation wf(h Inadequaie onward provb5ion In plate and a serlous lèck of publlt housln8. The private renial sector has also been difficult to 4cces5 due to Increased rents brought on by thè financlal crlsls and short suppty. At one point. the Home Offic* Instituted a pracllte ol In6 only 7-day notlce of evlrtlon to asylum seekers fiew granted Leav• to Remlln. After much protest ènd lobbylng natlonalty, thls was eventualty ovtrturntd and Is now baEk to 28 days. Howe¥er. the awum houslng suppller In the Northwest. SERCO has been enforcinB the 28-day Ilmit strlrtly as they are under pressure to house new awlum seekers who were beln8 removed by Home Oflke from hotels. Addltlonally, èctess to social hou51n81nlght shdters localty n generally only aY•il•ble fvr famllles wlth mlnors and those wlth serfous medlcal conditionsldortorfs medlcal reports givlng thèm prioilty access. Some of our 5eThlce users are unaware of these sorts of restrlthons untll they sou8ht DP'S assistan. Most slnwe men cannot access night shdters locally. leading to rouRh sle&ftg within the town tentre aftd elwhere. They are then asked to move on by ihe Polke leadine to the d5k of confrontat¢on and arrests. One sin8le. female refv8ee got into a Bolton shelter, but there was no sepaiate room. 50 she ds offertd to share with single men. ce to her vulnerability, our caseworker helped to place her elsewhere. Pale 5
The Destltutlon Prole¢t Trustees, Report A severè shortage ol legal ald support and immigratlon sollcitors natlofiwide and an inabillty to afford sollcitor feè5 leaves thousands of asylum seekers wlthout a legal representative. Thls se¥lously jeopardlses outcomes including the Inablllty to submit an appeal due to latk of representatlon. All of this can and doe5 lead tt> destitution. The impart at DP Is that some servlce users demand urgent attentlon and thallenge the fact that we cannot provide accomrnodation and cannot Sl8npost to legal aid 501icitors. This is an indication of their situation and vulnerabllity. Casework contlnved to worf¢ closely wlth various agencles Ircludlng bttt not limited to.. NACCOM, Refugee Actlon, British Red Cros5, Mlgrant Help, SWAP ISupportrn8 ArTlvals In Wlgan ProJectl, Bolton SERCO Housin& Mental health support, 5011citors, Greater Manthe5ter Comblned Authorfty, Bolton Cotsndl's MrantS Multi-aRency Group, probation services and GP services. During the pèrlod the casework team supported persons from 43 countries. We use professional interpretation and translation service5. Thls has sl8nlflcantly increased the effltiency and accuracy of casework communicalions for mary clients who have English as a second language. We have contlnued to secure specrfic fvndln8 to pay for thls (thanks to Charles Plater Trvst. ttle Company ol Mary. Siety of ihe Holy Chlld of Jesus and Keith and Gay Talbot Trust for contrlbutln8 lo this important servlcel. Poll¢les and PM¢edures Trustees revlew DP pollcles and relevant procedures each year. New pollcles we Introduted based on advice from Populo HA and NCVO. These induded: • Equallty and Oiversity Policy (Oct 20231- Staff Retruitment & Selection Policy and Procedures (Mar 20241. Other policles underwent revlew and updatin& 50rne 5ubstantlal.. Privary Policy- now includes data protectlon and datz breacfr aspects all as one policy and was slmpllfled to be easler to nderStand and more closely allgned with DP activities INOV 20231.. Health & Safety Policy- visuals included which tan be used in indurtions With all team member5 including those who have English as a second language Imar 20241,. Perforrnance Appraisal Policy (Nov 20231- • Volunteer Inductlon Pollcy (Aug 20231. Page 6
The Destltutlon Project Trustees, Report Tralnln8 and Capaclty DEvelopment Dlana Khasa, SenloT Development Offlcer of Bolton CVS. dellvered Equallty Equlty, Dfjverslty and IncluslDn tralnlng for some of the team, tallorlng It to DP'S servite. Issue5 team members may face and factor Into how we wpport serNlce users and team membèrs. Thls wlll bè dellvered to the wlder team In the 2024- 25 pèrlod. Durlng the perlod 3 declslon was made to hold all tèarn tralnlng on a Wednesday afternoon to enable more team members to attend. We 8lve servlce users advance notlce of early c105ure but operate a 'skeleton' servlce so that aThyone arrlvlng In the afternoon on get help. Indlvldual Team members have undertaken tralnln8 as and when needed such as.. Safeguardlng thlldren; Saleluardlng adults11 Tru5teel.. Flrst ald Emergency at Work12 Trustees & l Lead Volunteer). A5 in OISC-re8lstered adv150r, the DP Senlor Caseworker Is requlr•d to undertak* contlnued profe55Ion41 development eath year. Durlng the perlod the Caseworker undertook tralnlng and networked through the followlng event5.' Together wlth Refvgee5 In MaThche5ter'. Greater Manchester Campal8n Workshop,. NACCOM Annual Conference., OISC Adv150r Conference; Rwonda Le8lslatlon Tralnln8. Health, S•f•ty and hlurdIn0 Theie were no malor Health and Safety or Safe8uardln8 Incldents durln8 ihls perlod: the Pollcle5, Procedures and Ihe General Rlsk Asse55rnent were revlèwed byTrustees. As part of our Inductlon pr¢¢ess, we now Include 'v15uals' of key pro¢edure5 re 'Flre S•frtV, "Manual Handllni" 'Avo5dlng Trlps. SIIp5 and Fall5° "Run, Hlde and Tell" Thls Is for the benefflt ol voluntews/help•rs wh•r• En8llsh Is not thplr flr5t lanBuige. Itls a150 a vlsual rèmlnder of Bood prjctlce. Thè Team con15nued to follow Health and Safety Procedures re8ardlng use of 5talr5 and carrla8e of heavy Item5 (food dellvery and donatlonsl. lan Trotman, our maln hall volunteer, tornpleted EFAW IEmergency Flrst Ald at Workl tralnlng. Th15 means we now have four quallfled flrst alders In re8ular attendance Includln8 our two member5 of Staff. and two trustee5, We contlnue to observe Lone Workln8 procedufes.. at the Drop.In ensurln8 thai team mtmbeis wtar a panlc alarm and are n•ver work alone wlth servlce u$ers,' outslde ol ihe Drop.In by havlnB contact procèdures In place uslng our"Safety and Lone Workln8- 8roup on whatpp. We have lurther refined our secure support procedures Iwhere team members are made aware of seICe users who may become ea511y stressed or frustratedl to Include pastoral support. Thls Is wheTe a servlce User may be anxlous bui does not present a rlsk to other5. We contlnue to revlew these on 8 slx-monthty basls. Volunteers contlnued to 80 thrtsugh a Safer Recrultment Protèss Iprowldlng releièncès, dolng a Dès chèck and an SnductloTr whlch Includes Safeguarding and Health and Safety). As already rnEntioned, we now have a number of "helpers" on the team; these are often service users who would Ilke to volunteer but. due to thelr clrcum5tance5. tannot make a regular commitment. They recelve the re8ular inductlon as described. A key 35pect of this 15 how to respond11 a servtce user ask5 for help. This 15 In order to rnaintaln bondarIeS for the safety ol team mernber5 and service users and to ensure we operate wlthin the boundaries of our OISC re8lstratlon. Where necessary we utillse professlonal Intwpretatlon to ensure our guidance Is tlear and propedy understood. Page 7
The Oestltutlon Project Trustees, Report Informitlon Sharlna and Publlclty We Issued Quarterty Impact Report that provlde data on.. the level of food support glven (number and value of food partèls and vouthérs glven to asylum seekers and refugees Includln8 those who were destltutel,. emergencv funds given: tasework servltè ftgufes (lace to face appolntment5. walk-ln a551stante glven, remotè support sessions, newly reg15tered casework cllents, casework files closed)., Dropln attendance levels,. key agenc5es DP tollaborated wlth- notable key learnln8 to take forward,. cast studlesl. Thesè rèports are sent io team members. partner or8anlsatlong, our fvnders and Is also dlsplayed on our webslte. They are valuable snap shots of our work and help us prov4de quantitatlve data, Includln8 trends, for fundln8 appllcatlons and reports both Internal and external. Nell Rlckaby of 8olton Web Desl8n rnana8es OUT websl¢e Iwww.boltondp.orgl and our Facebook page Ihttps'.Ilwww.facebook.comlboltondestltutlonprolectll We thank hlm for hls support and excellent servlce to us over the y•ar. Fln8ntlo1 r•vlew Incomln8 resources for the year amounted to £97,80012023 É51,9771. Expendlture for the year totalled £71,184 12023. £82,778). Th• overall results lor the year are a surplus of £26,61612023- deflclt £30,801). The total resetves of th• charlty at 31 March 2024 are £140,16312023. E113,5471. The unr•strlcted res•rv•s are E88,46112023- £74,704) and the restrlcted reserves are £51,70212023. £38,843). Pollcy on resems The alm ol thls RestTh& Pollcy Is to ensure that DP holds 5ufflclent level of funds ITh ftsefye to enable Its esserttlal 5erv5ce5 and actlvltle5 to be rnalntalned, taklng account of potentlal r15ks and contlngencle5 that may aflse from tlme to tlme. To avold closure of OP should fvndln8 dlfflcultles ar15e, the Manogernent Qjmmlttee h85 agreed to keep a level of flnancl?I re5erve$ such that the maln operatlons ol DP can coThllnue for a perlod of at least g rnonths average expendlture. Thls amount Is currently approxlmately £60.000 to be held In reseNe. The pollcy Is revlewed at least annuallv. prtKIp¢71fvndlnq sources Fundlng conslsts of donatlons from Indlvlduals, trusts and companles and Brants recelved from other charltles. Durfng the lètter part ol ihe perlod under revlew, we obtalned asslstance from Mark CowllTr8 who helped u5 prepare a ranBe Df fundlng appllcatlons Ilmed at supportln8 our 8rowth as an or8anlsatlon. Structure. lovemance and manwmant Noture of qo¥emlng document The charlty Is governed by ao Foundatlon reqSstered on the 8th June 2021 (Charlty Number.. 11947341. The charlty prevlously tsperated a5 an unlncorporated charlty (Charity Number- 11097031, governed by a Constitution regIered on the 14th May 2015. Pa8e 8
The Destitution Project Trustees. Report Recruitment ond oppointment oAtrustees Trustees are appoillted to ensure there is an appropriate mix of skills required to manage the charity effectively. All Six DP trustees continued in the role during the period and no new trustees joined. We have iwo trustee5 who belong to an Èthnic minority intludin8 one with lived experience as a RefuEeÈ. There are no related bodies that are entitled to appoint trustees to the board. Induction ond riaining oAtru5tees Trustees are given the necessary 8uidancÈ to enable them to undèrstand how the charity works and their duties and responsibilitie5 and the training necessary for them to be able 10 Carry out these duties and responsibilities. We make use ol 'The Essential Trustee. traininK provided by Bolton CVS as well 35 organi5ations such as NCVO which we joir*ed during the period. MojorrkS undmonagement oJthose risl(s 68nerul risks The trustees attively review potential risks to the charity on a regular basis and have procedures in place to mitigate any fisks the chafity may face. During the year under review. Trustees worked with the Cranfield Trusi to carry out a strBtegii review. The review ¢Dnsulted with and then presented recDmmendation to the whole team. Recomrnendations were.. Involve more service users ai all levels ol the or£anisation including a5volunteers and trustee5: Inrrease recruitrnent of volunteer5 and trusteÈs to meet the needs of growing organisation.. Retruit an OperatioS ManègeT lo run DP in line with its purpose, mission and values with the aim to enhance management c3paiity, improve effectbveness of service delivery and help to diversify and 5U5tain income leve15 in response to service demand,. Develop clear guidelines for how DP team members should relate to service users to en5uie Safety Of volunteer5, employees and Service users.. Consider if DP should amalgamate with another charity to help achieve it5 aim$ and whether a second Drop-in day can b@ added weekly, if sufficient re50urce5 and capacity would become availablÈ. Tru5tEes and the DP Coordinating Committee Continue to work on these recommendations. Several fijnding bid5 have been sent out with the hope of attracting the necessary funding to recruit an operations manager and work areas of development which came out of the rwew. ann ort wa5 appToved by the trustee5 of the chaTity on 23 May 2024 and signeil on its behalf by.. Sarah Niamh George Trustee Chairman and Trustee Page 9
The Destitution Projert Statement of Trustees, Responslbllitles The trustees are responsible for preparing the trustees. report an¢J the financtal statÈments in accordance with the United Kingdom Accounting Standards (United Kingdom fjenerally Accepted Account¢ng Practicel and applicable law and regulations. The law applicable to charitie5 requires the trustees to Pfepare financial statement5 lor each financial year which glye a true and falr vSew ol the State of affairs of the charity and of rhe Incorning resources and application of resources of the charlty lor that period. In preparing these financlal statements, the trustee5 are required to.. select sultable accountlThR polScies and then apply them conslstentlv- observe the methods and principles in the Charities SORP., make jud8ements and e5timaies ihai are reasonable and prudent.. state whether appltcable accountln8 SiaThdards have been followed. svbject to any material departures dlsclosed and explained in the financial 5tatements.' and prepare the financial statements on the going concern basis unles5 it is Inapproprlate to presume that the tharity will continue in business. The trustees are fesponsible for keepin8 proper accountin8 records that disclose with reasonable accuracy at any time the fiThanclal positiom ol the charity and enable thern to ensure that the financial siatemer)is comply with the Charities Act 2011, the Charitie5 Ikcounts and Reports) Regulation$ 2(Th, and the prowsion5 of the constitution. The rrusrees are a150 responsible lor safe8uarding the assets of the charity and hence lor taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees ère responslble for the maintenance and Inte8rity of the corporate and financial Information included on the charitable companws website. Legi51atioTr governlng ihe prepaiatlon and dls5emlnatlon of flnanclal statements rnay differ from le8islation In otherjurisdtrtions. Ih ustees ol the charity on 23 May 2024 and 516ned on its behall bv.. Sar zrusiee iamh George Ch3irrnan and Trustee Page 10
The De5titutlon Prolect Independent Examlnerf5 Report lo the trustees of The Destltutlon Pro5ect I report to the trustee5 on my examlnatlon of the accounts of The Oestltution Proj•d forthe year ended 31 March 2024. Responslblllues and basls •f report As the tharlty trustees of The Destltutlon Proltrt you are responsible for the weparatlon of the accounts In accordance wlth the requirement5 of the Charities Art 20111'the ACVI. I rèport In respect of my examlnatlon of The Otstltutlon Prohrt's accounts carrbed out under 5ertlon 145 of the 2011 Art and In rryIng our my examlnatlon I followed all the appllcable Ofjrectlons 8lven by the Charlty Commlsslon under 5ertlon 145lSllbl of the Art. Ind•p¢nd•ni •x•mlnerfs st•t•m•nt I have iornpleied my examlnatlon. l ¢onlbm that no material mattèrs have come to nry attentlon In ¢onnertlon wlth the eyamlnatlon me cause to believe that in any materlal resptct: l. accountyni r¢¢ords wer• not kept In rtspttt of Thè Des1ltutl Prolert as requlred ty s•ctlon 130 of the Act,. or 2. the •ccounts do not •ccord wlth those records,. or 3. the accounts do not compty wlth the xtounisna rtqulrements concemlng the form and conient of a£ntS set out In the Charftles IAccounts and Reports) Regulatlons 2fJJ8 other than ony Tequlrement that the accounts Ilve a'true and falr Wew. ¥thlch Is not a matter conOdered as part of an independent examinatlon. I have no concems and h•ve come across Tro other matters In connethon wlth the examlnatlon to whlch •ttentlon should be drawn In thls report In order to enable a proper underslandinA of the attounts to be reached. Jo Saxon F. tute of C rtered kcOUaTrIS In EbV4land and Wales The Moffatts P4rtnershlp LLP Sulte 1.1, Flrst Floor Jackson House Slbson Road Sale M33 7RR 23 May 2024 Pzge 11
The Oestltutlon Projert Statement of Flnanclal Artlvltles for the Year Ended 31 March 2024 Unrestrlrted fvnd5 Restrlcted funds Total 2024 Total 2023 Note Intome Jnd Endowments fr¢)m: Donations and legacles Investment 5ncome 36,724 460 60,616 97,340 460 51,432 54S Totsl Income 37,184 60,616 97,8CyJ 51,977 EMp•ndlture on: Chjrftable actlvltles 123,427 47,757 171,184 82.7781 Total expendlturo 23.4271 147,7571 171,184 182,7781 Net Incomellexpendlturel 13,757 12,859 26,616 130,801 Net movement In funds 13,757 12,859 26,616 130,8011 Rqcondllatlon of funds Total funds brought forward 74,704 38,843 113,547 144,348 Total h&nds carrled forward 16 88.461 SI,702 140,163 113,547 All of the charlty's actlvltles dèrlve from contlnulng operatlons durln8 the above perSods. The funds breakdown fgr 202315 Shown Sn ne 16. The notes on pages 14 to 26 form an integral part of these financlal 5tstements. Page 12
The Destitution Project IRegistration number: 11947341 Balance Sheet as at 31 March 2024 2024 2023 Note Flxed assets T3ngible asset5 li 1,031 1,154 Current as5et5 Debtors C3sh at bank and in hand 12 719 2,727 117,199 13 141,826 142,545 119,926 Creditors: Amounts falling due wlthln one year 14 13,4131 17,5331 Net ¢urnent assets 139,132 112,393 Net assets 140,163 113,547 Funds of the charity: Restricted income funds Restricted funds 16 51.702 38,843 Unrestricted Iniome funds Unrestricted funds 88,461 74,704 Total funds 16 140,163 113,547 The financial nds ents on pages 12 to 26 wÈre approved by the trustÈes. and authorised for issue on 23 May eir behalf by.. edon Oavid Tomlinson Chairm3n and Trustee ar Niamh George Tmstee The notes on pages 14 to 26 forrn an integral part ol these fin3ncial staternents. Page 13
The De5tltutlon Projert Notes to the Flnanclal Ststements for the Year Ended 31 March 2024 l AuntIn# polldes St•t•m•nt of compll•nca The Ilnantlal statements ha¥e been prepared In accordance with the Second edlilon of the Charltses Statement of Recommended Practice Issued in October 2019, the Flnancfjal ReptIng Standard applkable kn the Unlted Klngdom and Republle of Ireland IFRS 1021 and the Charftles Act 2011. 51$ olprepar•tk+n The Destltutlort Prolttt meets the deflnltjon of a publlc beTheflt entlty under FRS 102. The accounts Iflnanclal statements) have been prepared under the historlcal cosi conventlon wfth items recognlsed at cost Dr tran5artlon value unless oiheThAse Stated In the relelani notelsl to these accounts. GOI Concern The trustees tonslder th there lie merlil uncertalntles about charltys •blllty to contlnue as • 8olni contern. Incom• Ind •ndowm•nls Voluntary Incorne Includlng donatlon% qllts, le8ad•s and 8Mts ih•t pro¥lde c¢x• fvndlni or •re of • 6•noral Thature Is reco8nlsed when the thadty has eniitlemnt to thè lrtoft, It Is probable that the bn¢ome w(11 be recelved and the amount can be measured with suifident relkbllity. DottrtlÈMs amllegatles Donatlons and le(leS •re recoBnlsed an • rece1bIe basls recelpt Is PrOts1• and th• amount can be rellably measured. Grant5 are reco8nlged when the chorlty has an entltlement to the funds ind any condlt6ons Ilnked to the 8rant5 have been met. Where pertormance condltions •re attached to the 8nnt and are yet to be Met, the Income 15 reco8nised as a liabllity and included on the balance sheei as deferred income to be released. Investment kntome Investrnent Income ts recognlsed on a reCeble b•sts. Page 14
The DestItlOn Project Notes to the Flnanclal Ststements for the Year Ended 31 Illarch 2024 Expendlture All expendlture Is retognlsed once there 15 a leeal Lv ¢onstruCte obligation to that •xpendlture, It is probab settlement 15 regulred and the arnount be measufed reliably. All costs are allocated to the applltable expenditurt heading that alegate simllar costs to that category. Where costs cannot be directfy attributed to partlcular headlngs they have been allocated on a basls conystent t the use of resources, wlth central staff Costs allocated on the ba% of tlme spent. and depreclatlon tharyes allocated on the portlm of the assers use. other support costs are allotated based on the spread of staff cos All resources expended •re Inclusl¥e ollrrecovtrnble VAT. Charltable expenditure comprlses those tosts Incurfed by the charlty in the delfvery of Its actlvltles and servlces for Its beneficiarles. 11 Includes boih costs that can be allocatrd directty to such artlvltles and those costs of an Indlre¢t nature nettssary io support them. Go¥Èrn•nc• ¢osts These Include the costs attrfbutatAe to tharrtvs compll•nce con5thutlon•l Ind Matuiory requlrements, IncludlnB audlt, strateik mana8ernent and trustee's meetln85 •nd rdmbursed expenseL Irr•cw•r•ble VAT Irreccverable VAT15 chjrged agalnst th• cateeory of rewJrce5 expended forwhlth ttwas Incurred. T*tIOn The tharlty Is consldered to pass the tests set out In Parayaph I Sththle 6 of the Fknance Act 2010 and therefore It meets the defSnitlon of a charltable company for UK corporatlon ta¥ purposes. Ac¢ordlngly, the charlty Is pottntlally exempt from taxation in respert of Income or caplt•l &alns received within categorles tovered by Chapter 3 Part li of the Corporatlon Tax Art 2010 or Sertlon 256 of the Taxatlon of ChJr8eable Galns Ati 1992. to the extent that such Income or 8alns are applled excluswy to charble purpose5. Tanglbl• flx•d •ss•ts Indlvldual fixed assets cosiln8 £ILKI.CKI or more ère Inbtialty re¢orded at com. O•preclatlon 4Ad •morth•tlo Oepreclationl5 prowided on tanble fixed assets 50 as to wrlte off the cost orlatIon. less any èstlmated resldual value, over thelr experted useful economlc life as follo.. Assrt dass Office equlpment Computer equlpment DepredatloTr method •nd r•te 20% reducing balance basis 20% reduclng balance ba515 P4e IS
The Destltutlon Projert Notes to the Flnanclal Statements for the Year Ended 31 March 2024 Cash and rash equlvaleDt> Cash and cash equlvalents £ompr15e ush on hand and call dep051ts. and other short-term hl8hly Ilquld Investments that are readlly convertlblè to a known amount ol cash and are subjecl to an 1n518nlllcant ilsk of change In value. Tr¥de ¢redltors rrade credltors are obll8allons to pay for 8oods or servlces that have been acqulred In the ordlnary course of busSness from suppllers. Accounts payable are cla5slfled as turrent IlabllltSes If the does not have an uncondltlonal rl8ht, at the end of the repgrtlng perlod, to defer settlement of the credltor for at least twelve months after the reporting date. If there Is an unconditlonal rlRht to defer settlemènt for at léast twelve months after the reportlno date, they ar• presented as non<urrent Ilabllltles. Thest ère re¢ogn15ed Inltl?Ily at the transactlon prlce and subsequently rnea5ured at Imortlsed c05t Uslng th• effectlve Inteiest Method. Fund structuro Unrestrlcted Income funds are general funds that •rt avallable for u5• at the trustte's dlscr•tlon In furtherance ol the oblertlve5 01 the charlty. Restrlcted Income fvnds are th0 dohaled for use In a partlcular area or for 5p•cinc purpos•s. th• use of whlch Is restrlcted to that area or purpose. PenonI ind other pojt r•tlrern•nt OblallonS The charlty operates o deflned contrlbutlon penslon scheme whlch Is a penslon plin under whlch flxed contrlbutlgns are pald Into a penslon fund and the charlty his no le8al or constructlve obll8atlon to pay further ontrlbutlons even If the fvnd does not hold 5ufflclent ais•ts to p•y Ill employe•s the b•nqfits felatln8 to employee serylce In the current and prlor perlods. Contrlbutlons to defined cgntrlbutlon plJns are reco8n15ed In the St•ternent of Flnandil Actlvltle5 when they are due. If contrlbutlon payments exceed the contrlbutlon due for servlce, the excess Is reco8nlsed as a prepayment. Flnan¢lal Inslrum•nts Classlftcatlon Flnanclal a55ets and flnanclal Ilabllltles are reco8n15ed when the chartty becomes a party to the contractual provlslons of the Instrument. Flnanclal 1lab511tles and equlty Instruments are classlfled ac¢ordln8 to the 5yb5tance of the tontractual arran8ements entered Into. An equlty Instrument Is any contract that evldences a resldual Interest In the a55ets of the charlty after deductln8 all of its liabllltles. Pale 16
The Oestltutlon Projert Notss to the Flnanelal Statements for the Year Ended 31 March 2024 Recoqnltlon undmevsurenmnt All financlal a95ets and113bllltles are Inltlally measured at tran5aCtlon prlce (including transattion tost51, except for those lin3ncial a55Et5 classlfied as at falr value through profit or loss, whlch are Inlrsally measuied at falr value Iwhlch Is normally the transactlon prlce excludln8 transactlon costs), unless the arrangement constitutes a flThanclnB transactlon. If an arrangement constitutes a flnancln8 transactlon, the financlal asset or flnanclal liabillty 15 measured at the present value of the frI payments dlscounted at a market rate of Interest for a slmllar debt Instrument. Flnanclal a$3ets and Ilabllltles are only offset In the statement of Inanclal posltlon when, and only when there e¥15t5 a legally enforceable rlght to Set off the reco8nlsed amounts and the charhy Intends elther to settle on a net ba515, orto r•allse the asset and settle thè Ilablllty slmultaneousty. Flnanclal a55et5 are derco8nlsed when and only when ?) the contractual rlghts to the tash flows ffom the flnanclal a55et Explre or are settled, bl the charlty transfèrs to anothèr party substani5ally all ol the rlsks and rewards of owner5hlp of the flnanclal a55et, or cl tht tharity. désplte havlng rètalned some, but not all, slgnlflcani rlsks and rewards of ownershlp, has transferred control of the asset to another party. Flnanclal Ilabllllles are d•recogn15ed only when the obll8atlon speclfled In the ¢ontra¢t Is dlscharged, ¢an¢elled or explies. 2 In¢ome Irom donatlons and leB•d•s Unre5trldd funds G•n•r41 R•strlcted lunds Tot•1 2024 Totsl 2023 Oonatlon5 and legacles; Oonatlons from companles, trusts nd 51mllar proceeds Oonatlons from Indlvldu¥ls Grants, 5nclvdlng capltal grants.. Grants from other charltles 3.170 9.203 3,170 10,263 7.8SO 7,099 24.351 59,S56 83,907 36,483 36.724 60,616 97,340 51,432 In the prfor perlod £13,909 af the above In¢ome was ottrlbutable to unrestrl¢ted funds and £37,523 to resrrftted funds. Pale 17
The Destitution Prolert Notes to the Flnancial Statements forthe Year Ended 31 Marth 2024 3 Inve5trnent Income Total Z024 Total 2023 G•nernl Interest iecelvable and slmllar Income- Interest reCVable on bank deposlts 545 In the wlor perlod all ofthe above Income was attr1ble to unrestrlrted fvnds. 4 f¥pendIrI on th•rft•bl• xthrftl•s fvnds R*rtrfGted G•n•r•l fid5 Totsl 2024 Toi•l 2023 Food, clothln8 and h¢r clleni supplles Sleeplnq bals. rucksacks Art 75 ,341 io 15,416 io 16,641 74 29 8,292 30,341 11,449 1,586 1,077 910 Translatlon costs Salary costs, penslons and trnlnlnl Rent and Insurance Pr(ntln& postagè and statlonery Telephone and Internel IT Softwar• and consumables and websrte desfj Repalrs and malntenance and offlce consumables Caseworker expenses Stafflvolunteer expenses General expenses Offl£e équlpment and ¢onsumables Governance cOS 27.133 626 38 28.079 13,124 832 12.498 794 1,293 1,293 461 175 227 227 42 817 817 1,161 1,613 340 324 107 232 232 219 6,520 139 ity) 6.620 233 8.060 250 Deprec5atlon 23.427 47.7S7 71.184 82.778 In the prtor peflod E25.128 of the abo¥e expendltufe was èttrlbutable to unrettrlrted funds and £57.650 to restricted funds Pe 18
The De5tltutlon Projert Notes to the Hnanclal Statements for the Year Ended 31 Marth 2024 5 kn41y otgo¥•man¢e •nd support costs Go¥•m4nce costs Unrestrfcted fvnds General Tt1 2024 Tot•1 2023 lunds Independent examlner lees Exarninaison ol the flnandal statements Other fees p4ld io examine Legal lee5 Other govemènce costs 1,260 2.160 850 2,250 1.260 2,160 950 1,2 2,160 1.288 3,352 INJ 2.250 6.520 Ifyj 6.620 In the pr5or perh)d £7,460 of the abo¥e expendSture was attrlbuiatrAe to unre5trfcted frJnd5 and £600 to restrlrted expendlture. 6 N•t lnMMthaU1n8 resourc•s Net Incomln811outioln81 resourtes for theyear IncIAt. 2024 20Z3 Depredatlon of fixed assets 233 251 7 Trustees remynerntlon •nd •xperdes No trustees, nor any persons Comected wth them. h¥¥e rectNed any remuneratoon from the charfty durln8 the veèr. No tru51ee5 have recelved any relmbursed e¥penses or •ny other befft$ from the ch•rlty durlnathe year. Page 19
The Destltutlon Projert Notes to the Flnanclal Statements for the Year Ended 31 March 2024 8 Staff costs Thè aggregate payroll costs were ès follows.. 2024 2023 Stiff ¢05ts durln8the year war8: Wagès and sal4rle5 Penslon costs 26,690 443 946 29,869 359 113 Other staff costs 28,079 30,341 The monthty average number of persons Iln¢ludlng senlor mana8ement I leadershlp team) employed by the charlty durln8 the year was as follows., 2024 No 2023 Caseworker Asslstant Caseworker Admlnlstratlon Asslstant Orop-in Coordlnator 212023- 11 employee partldpated In the tlflnd Contrlbut5on Penslon 5themè5. Contrlbutlolls to the employee penslon schemes for the year totalled £44312023- £3591. No employee Tecelved emolumenis ol more than £60,000 durlnA the year 9 Ind•p•nd•nt examln•r's r•muneratlon 2024 2023 Examlnatlon of the flnan¢lal statements 1,260 1,260 other lees to examlners All othér servl¢es 2,160 2,160 Page 20
The Destitution Projert Notes to the Flnanclal statements for the Year Ended 31 March 2024 10 Tèxatlon The charlty Is a reBistered charlty and is thtrefore exempi from taxation. 11 Tanglbl•llxed a$5ets Furntture and equlpment Total At l April 2023 Addityon5 1,423 iio 1,423 iio At 31 March 2024 1,533 1,533 Oapredatlon At l Aprll 2023 Charge for the year 269 233 269 233 At 31 March 2024 502 502 Net book wlue At 31 March 2024 1.031 1,031 At 31 Marth 2023 1,154 1,154 12 Debtors 2024 2023 Prepayments 719 2,727 13 Cash and cash equl¥alents 2024 2023 Cash on hand 574 401 Cash at bank Other cash and cash equlvalents 134.752 6.500 116,118 141.826 117,199 Page 21
The Destitutlon Projert Notes to the Flnanclal Statements for the Year Ended 31 March 2024 14 Crnlltots. amountsfa115ng due wlthln one year 2023 Trade credltors 785 4.965 150 Other taxation and Social SeCurV Other credltors 185 98 2.345 78 2.340 Accwals 3,413 7,533 15 Pen51on and othersthem•s Deflned contrfbutlon penslon stheme The chaTIty operates a deftned contrlbution pension scheme. The penslon cost charge tor the yeai represents contributlons payable by the charlty to the scheme and amounted to £44312023- £3591. Page 22
The Destltutlon Projert Notes to the Flnancl#l Statements for the Year Ended 31 March 2024 16 Funds 8al•nce at I Intonthi Resowc•s Awll 2023 rewurc•s •xp•nded 31 March 2014 Trn%l•rs UN¢5trF<t•d ldI G•ftyul General Funds 74,704 37.184 123,4271 88.461 R•strl¢ted fvnds Food 2,278 3,535 18.528 1,164 937 6.560 27.678 15.3051 121.5741 13,9691 3,533 9,639 14,559 1,164 937 Caseworker Asslstant Caseworker Drop-ln Coordlnator Bulldlng kttchen Cllent Erner8enclo5 Sr Barbara's Emer8enty Webslte 1851 903 3,770 838 181 172 Mar8•fet H•ym4n. Aspen Cards Sleepln8 Bw. Rucks. Tl•trIeS Interpretatlon Serylce5 The Talbo¢Trust The Communlty Lottery Flry 2.860 934 2.860 924 iioi 13.1)601 3.16S 7.298 7,403 13.580 Toill r¢Jfrkt•dlunds 38,843 47,757 51,702 Totsl lynds 113.547 71.184 140,163 Pe 23
The Destltutlon Project Notes to the Flnanclal Statements for the Year Ended 31 Marth 2024 Balancè at I Aprll 2022 Incomlnl reiour¢•s Re50ur¢es •xpend•d BalJn¢e •t 31 Mar¢h 2023 unrèstr1 funds Genernl General Ftsnds 85,378 14,454 125,1281 74,704 Rastrlrted Covld FoodNouchers Food 5.418 7.150 12,930 IS,312 7.850 937 960 16,3781 19,9521 122,0731 15,2211 16,6861 5,080 12,678 ,437 2,278 3,535 18,528 1,164 937 Casewwker Asslstant Caseworker Drop-ln Coordlnator Bulldlng Kltchen Cllent Emergencles Sr 8orbara's Emer8encv Webslte 988 3,83S 438 988 3,835 438 210 1291 181 Margaret Hayman- Aspen Card5 SleeplnR Baqs, Rucks, Tolletrle5 Interpretatlon SeThlc•s 2,860 1,042 2,860 934 3,165 11081 7,203 10,368 Tot•1 r•5trlrted lunds 58,970 37,523 57,650 38,843 Total luhds 144,348 Sl,977 113,547 Page 24
The Destltutlon Prolert Notes to the Financlal Statements for the Year Ended 31 March 2024 The spedfit purposes for which the funds are to be applled are as follows: Covid FoodThoucher5 donations have been recehed 5peclflcally for the charlty to use to provide foDd durln Covid. Food - donatlons have been recelved speclfically forthe charfty to use to provlde food. Caseworker- grants have been recelved speclfically to fund the Caseworker and associated costs. Assistant Caseworker- graThts have been recelved speclfically tD fund the Caseworker ènd assoclated costs. Drop-ln coordinator- grants have been recelved speciflcally to fund the Caseworker afid assoclated costs. Building Kitchen Donations have been received that are for the purpose of provlding a kitchen. Client Emef8encles These donations have been received to be used for those clients in need of emereencv assistance. Sr Barbara's ErnerBency Fund- Oonations recelved to be used for those cllents In need of emergenry assistance. Website Fund- donations given only to be used on maintainlng the charlty website. Art- DonatiDnS received tg provlde art supplies. Margaret Hayman-Aspen Cards- donatlons recEived that must be used to support Sus who have tssues a(n8 their asylum allowance wa thelr Aspen Cards. Sleeping Ba8sIRuck Sacks - donatlons received that must be used on providing sleeplng bags and rucksacks for clients. Interpretatlon Services- Brants have been received specificalw to fund Interpretatoon costs. The Natlonal Lottery Communlty Fund - Community ganISatIOnS Cost of Lft& Fund - grants received to asslst with iFtcfEased expenses due to the cost of living. The TalbotTrust- grants recelved to fund either intepretation costs or provision of fofyj. 17 Analy$15 of net assets between fvnds Unrestrfrted fvnds Genernl rot•l funds at 31M?rth 2024 RestrI¢d fvn& Marth 2024 Tangible fixed assets Current assets 655 376 1.031 142,545 13,4131 90,846 13.0401 51.699 13731 Current liabllltles Total nèt assets 88.461 51,702 140.163 Unrestrfrted fvnd5 General Total funds at 31 March 2023 Re$tted funds Marth 2023 Tanglble fixed a55ets Current assets 469 1.154 119,926 17,5331 76,367 12.3481 43,559 15.185 Curres)t Ilabllitiès Total netassets 74,704 38,843 J13.547 Page 25
The Destltutlon Prolert Notes to the Flnanclal Statements for the Year Ended 31 Marth 2024 18 Relatsd partytransactlons There were no relited party traosactlon5 In the year. Page 26
The De5titutlon Projert Statement of Financlal Actlviiles by fund for the Year Ended 31 Mar¢h 2024 Total T¢)tal Unrestrlrted Unrertrlrted Funds Funds 2024 2023 Income and Endo¥rnientsfrom: Donations and legacies Investsnent income 36,724 460 13,909 $45 Totsl income 37,184 14.454 Expendlture on: Charitable actrwties 123.4271 125.1281 Total expendiiure 123.4271 125,1281 Net incomellexpenditurel 13,757 110.6741 Net rnovement in funds 13,757 110.6741 Re¢on¢Sllatlon of funds Totsl funds brought forward 74.704 85,378 Totsl fund5 carried foti¥ard 88,461 74.704 This page does notforrn part of the smutoryfinancial statements. Pa8e 27
The De5tltutlon Project Statement of Flnancial Actlvltles by fund lor the Year Ended 31 March 2024 Total RestrFcted Funds Total Restrlrted Funds 2013 Incorne and Endowments frt)rn: Donatlons and le8acie5 60,616 37.523 Total income 60,616 37,523 Expendlture on". Chaiitable artivities 147.7571 157,6SOI Total expendlture 147.7571 157,6501 Net IncomellExpenditurel 12.859 120,1271 Net movement In lunds 12,859 120.1271 ReconC51FaOn of funds Total fund5 broughtforward 38,843 58,970 Total funds carried forward 51,702 38,843 This page does not forrn part of the statutory fi'nanclal statements. Page 28
The Desututlon Projert Detalled Statement of Flnandal Artlvllles for the Year Ended 31 MaKh 2024 Totsl 2024 Totsl 2023 Income •nd Endowments from: Donatlons and le8xles lanatysed btlowl Investment income lanatysed below) 97.340 460 51,432 545 Total Income 97,8 51,977 Expendlture on: Charltable actlvttles lanalysed below) 171,184 82,778 Total expendllure 171,1841 82,7781 Net Incomellexpendiwrel Net movemént sn funds 26.616 130,8011 A•condllotlon ol fund5 Total funds brought fon¥ard 113,547 144.348 Total funds carrled forward 140.163 113.547 Thls pa8* does t Irffm part of the statutw hnantial statements. Page 29