Charity registration numbor 1196865 {England and WalEsI KANLUNGAN FILIPINO CONSORTIUM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KANLUNGAN FILIPINO CONSORTIUM LEGAL AND ADMINISTRATIVE INFORMATION Trusttts Benny Ckjtsrio (Chair} {Appcinled 24 November 20241 patr Miranda S K Maramag Keren Austria Isecxetsryl {Apwlnlgd 11 April 20241 (Appoinled 24 November 20241 (Appoinled 24 November 20241 IAppc4nled 24 November 20241 H Bulu AAure S•er•tsry KAustria S•nlor manag•rn•nt LorE Halliday (EX11¥$ director) IReshJwJ 31 March 20251 Andrea Marlinez (Exeojtrve Director) (Apwnled 16 June 20251 Charlty numb•r 1196865 Prln¢lpaJ addr•ss Unit 101 PelKan House 138.148 CamtWM1ge Heath Road LoThJon E1 5QJ Audltlx Ge98{1e8 Charakmbw & Co LLP 283 Greén Lanès Palmers Green London N134XS Bank•rs Unity Trust Bank P08ox7193 Plqnetary Road Willenhall WV1
KANLUNGAN FILIPINO CONSORTIUM CONTENTS Trustees, reFthl Independenl audllorf$ rewrt 9-12 Stalemenl of financial acbwl*s 13 Balan sheet 14 Statement of cash 15 Notes lo th8 financial ststements 16-27
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees wesent tr annL1 report and firAnua statements for Ihe eNled 31 M¥ch 2025. The finawal ststements have been prepwed in acc4ydance 7Mih the accountiTrJ poliCS sel out in note 1 to the financial slatements and compty the charilS cstll0n. the Charities Act 2011 and "Accounting and Rèporting by Charities.. Sialement of RecommeThJed Pract applicablè to charib.es pieparing th•r accounts in accordance wth the Finanaal Reportin9 Sland¥d apph"cablè in Ihe UK arKJ Republic of Ireland IFRS 1021" leffeGINg 1 January 2019). Objoctlves and xtl¥ltSes Empowering Filipinos and ESEA m•Jrants in the UK tlwh provhliThJ suppNt and thice on Immigration, welfare, health. and rights Sharing and preser¥ing divetse rAAltur horitages and Iraditirn5; and commuThty borbds different generats'ons Campalgning to mak8 publc policy charwJes and buld strong8r and nM)re indusNe communlti8s Oevek)ping the infrastructwe ol msmbgr organisat$ I1j1 p8rtnerships whth exlernal organisations wilh sinilar objectives EngJdn9 KanluNJan Is welkmanw. Fffopety rescxwc8d. •ff•ctiv•ty aryj gJstainatAy run Publ1¢ b•n•fit The trustees have paKJ due reg8rd to guKI issued by the Charity Commisn in deciding what acthwb83 the charity shId undertske. Voluntoers Recognising the need to be rrnre immeTsed within the commvnty. KanlurvJan set up the Lived Experience Advisory Panel ILEAPI. The LEAP is a body thal cortsists ol a vafiety of different seclors induding domestic workers. sumvors of human traffkIng. survivor ol nder.baSe Yen. youth sector, construclion sector. health care wL¥k5, and seniof citizens. Th• LEAP is design to provide an opportunty for many 5aCtors 91 thg Filiping Community to inffluee and direct ftrture and inili8tsves. Whi18 the LEAP encompasses difforont soctors, Ihtry are unitgd by dl boing mKJrant$ who have bw) affe¢led by the oppressive18bour Oicies of Philippine g¢)vemmenl. They a150 exist vAlhin an incseasingly h05tile enrOnmen1 tThV8rd5 mrantS Ihe UK. By bringing members of LEAP together. we ensure that Kanlungan is accountable to its community and also build the unity within our ommunity across sectors. With Ihis unily, aim to tiffective thocate as a colleclive against policies that ¢onth"nu8 to hami thè Fih"txno comnvjnty he aThl hm in thg Philipixnes. We are a150 in thè process of rÈ-estÈblishing LJr volunteer prroramrne. Currentty. our volunteers ccfisisl of former seNce users and members of our cnmnIty organisations. Hcrtwever. as KanlurrfJan has grown. if has developed engagemenl wilh a wde raTrJe of mmUnity stakeholders. institulal fund8rs. regutatcry bodies and pothcymakers requiring greatef agibty. accountalIty wofessial cocwdination. A &milar process has occurred in its community oiganisations as well who also have theii own [graMme$. A dedicated vobjnleer p£- rTrot to r¢pla¢e, but to bolstèr thè alrèady èxiskn.ng ¥0 from forn*r usèrs al rA)mmunty organi$atKJns. Thè vdunleer pool will be able to aKI ¢ommiJnicatK)n5 and our c(Mnmunity oulreach.
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 A¢hl•v•mènts and perf0mnCe &gnthcanl activilies and achievements 8gainst 04pclives Throughout the yw. Kankjngan iMeMented varws prograrnme5 and seN¢es that to emFK)wer our mgrant community. These were made possible through differenl granls and donations from various agenGie$. individuaL£. and institutR)ns. ()Jr programmes and seN1$ are streamed into different themes.. 111 Campaign and A¥0cY Work, 121 WeNare and Mental Heatth SuppNt 13) AddressirrtJ mrant Labour Exploitation. (41 Fostering Community Engagernenl, and {51 Exparlding Our Netth of Fifiiino and ESEAMKJranls in the UK and Beyond. Kanlungan's work is strLthred around six inlerconnected Filk3r5 that fcffli the foundatK)n of our theory of change.. 111 Strèngthèn fronlline support servKes 121 Clarfy and deepen community focus 131 Strengthen advocacy and campaign 1418uild stmn9er patherships aThJ cc#ThThunity er¥Jagemenl 151 Foster organi8ational resilien¢x and accountab1bty16}AdV8n transnational solidawity. 1. Immi ration a From April 2024 to Marth 2025. Kanlungan was e to support 42 LOThlonaSed service users access legal support through legal din$ hosted by Strraphus Leg41 Fim. The clnbcs gave the oppc¥lunity for up to 3 servlce users to receive legal advice based on a sumrnary of thwr irn3ralion ststus. OLTrr sèNice users have a broad range of immtgration siatuses.. from LdJrnented workers. graduate visa. 5FVse visas arKI parent visa$. A $ignifieanl w0poon of service users thal we have helped a those vtho are unthMJmenled and Ihose who are on spouse visas and have been wcbms of domestic at¥Jse. At a time Whe al aNJ has become increasingty mrye diffkult lo access, our sgrvico Use have bèen able to bènefil fvom Ihe one-off IBgal clin5 lo access professional legal advice. This hag been cruoal Ihat many ol ih"r issues stem from the root cause of irregular sktus in the United Kingdom. In addrtion to legal clinics. Kanluroan worked wth Lary legal fiTm to provide immigration workshops lo our service users. Thgrg wa$ a totaF of 85 partiopanls Ytho signed up. and they either attended or were sent the worksw maerials in li8u ol atténdancè. Thè %bthsfv)p tw.cs re about Ethical Lawyers, Privale Life applications. Change5 to IMMIatiON Ru. Asypdm. PartnwlDwndent Visas, NRM and ihe Migranl ViCtin of Domestic Abuse ConcessiowT)omestic WK)knce route to seiuement. Bolh th8 immigration weikshops as well as the legal clinics We part of the Pathways lo Settlement project. hjnded by Trust for Lond). The suwort was essential for our service users to Ltndersland what cv1hy ¥e availabk to them aThJ a150 buikling Iheir capacity to navyat8 Ihè complex immigration system. Through our Rise up W(xngn prryd, funded by MOPAC, we vrtre at4e to separatety dehver one-to-one immigralM)n support to an addilional 63 service users based across thtr UK, helpiNJ migrants n?gate complex immigration systems, understand theif r•Jhis. staknlise Ihekr status. and resou5 10 19gal advice and support. This specialist support was essential in ena1Th) ser users to move fard with greater security and ¢onfidence. 2. Mental Health & This year. Kanlungan's Mtal Health and Wellbeing Programmes have continued to prowde vitsl support to our community through a (x)mkn"natKJn of wellbeiThJ wothshops. One4COne befriendiTrJ, and groltp sessions. Klenlal Heatth & wdfbein Our 1-1 Befriending seM¢è supwrte(1245 iThlNKluals li1[n9 VAWGI tlwough peOnaliSed sessions, oftering emolN)nal SUPFQrt. companiorhship. and FaclTrcal gubyance. Many of those we supfftd were also signposted to specialisl sefwces, ensuring they r)wld ac£e5s the care ar resOuS they needed. ellbein Worksho We successfully delNered 22 hy workshops wth a totsl of 421 attendees, ¢ting safe induslve spaces where community members coukl leam, Sha experbence5. and build resilience through holisb"¢ wellbeing practiees. These workshops cov•fed a faThJe ol Ihemes. Irc¥n S¢e. to commurity events and arli8licJvocal expression.
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 These achievements made rible tho inv8lu8bltr ofixjr fw)d8rs: National Lottèry, under our EnablirKJ ESEA Community Resilien prqect Cty Bridge Trust, undèr (r Bridgirwj Communty Dmjes rKoJect Smal00d Tlusl. under our Fkxne OffKe VAWG SpaliSt Supwrt Sérvicès and Womon's Urgent SuFWrt Fund projects MOPAC, under our Rise Up Wcrfnen projecl Togèther. these programmes demonstrate Kanngan'S ccmmilment to hotistic wenbeing-5UPPOrting individuals not just through mental heallh inlervenlk)ns. but also tiy nurturing cultural le. salety. and community bek)nging. Kanlungan continues to pritiSe specialisl suppM)rt for wjmen impacled by Violence Ioainsl Wornen and Girfs (VAWGI, re¢(wising the unwjue and ¢(xnpkx thalervJes they navigatin9 immigration. welfare, and recLsvery. cialist Imm ration&L IS As w8 rnènlK)n8d èarfier, many ol thè women we work with arn on inseujre immigration routes, such as spouse visas or undocumtrnt4d $talu$. and havè èxpèri•nced domeslic abuse. Thrcyjgh the Palhways to settment project ftjnded by Trusl lor LdorI. and our Up W¢)Thn propct lundsd by MOPAC. we providèd a wort(shop on applying for the t)omeslK violen coress0n1IndènIt• Lèa to Rèmain as a vicbm of domests"c abuse. Aside this we dedicated legal dinic5 and ore-loone CaseOrk to help 7Arn 5tsbilisè Ihèw stAtus. accèss rights, mov forward wilh grealer securty confKknce. VAW Mènta Hèalth Su Our 1-1 Befriendiro semce under SmalhYocJ Tnjsfs VAWG Speca#lt5t Supwrt prcie¢t ensured th wè supwtsd 40 women through trauma4nfornied sessions and a further 58 women from our Rise Up Women project Ihrc4Jgh MOPAC. offering èmotN)nal support. •S11C tethiwes. and praclul gu1Ce to help prepare Ihem for professional mÈntsl h831th. Leadershi Oui Ris• and Lèad project, funded by Lond CommuThty Fd ILCFI. al1 lo ernp women inwcle(I by Violence Against Womèn and Girfs IVAWGI by enhanciThJ their understanding of their rights and developing leadership skills. enabling thgm to b8com a9•nts of chan9•. programme was desNJned to Co-produced ng a boltomvup approath and slnjctured as a h)lisbc training progT¥mme with three eompon•nts.. 11 VAWG Leaming Module. 2} Leadership TrainiryJ, and 31 Train the Trainers. Kanlungan's continues lo comrTuI lo empowerin9 women and losten.ng leadershw throl1 pariicipaW, ctrproduced approache5. VAWG Peer Su rt & Recov We delivered 18 group support sassS f su1vivS of stavery, an(1 SlWVNors of domestic alMJse under City BrKlge's Bridging Communty Dimdes project, provJiro safe and culturalty sensitive spaces to process trauma. 5h8re experiences, and CneCt wrth pee. These SeSsiS hav6 been vital in r8thJung isolaiKffi, promoting wdlbeing, and fostering efflrthvÈnt for womon rètxjilding their fves after abuse. nt Finanual & W8Ware Su Through our Community Grant Partnetship with the smal TrusL we wovided diro¢t finanaal $upport to 106 banèficiaries, distributing £35.100 in granfs. The maFMty of berlarle5 of this granl have Èxpéftc8d somè fom) of gèndered Violee. This programme has been cnjial in Stre1lening financial resilience and allevi8ling h8r<J$hip, ènabling women io cover essenlial cosis such as rent. food, and utilities, while also provKling breathing 8pacÈ to foeus on recovery and rebuikling th*1 INes. For many beneficiaries. this grant was not just financial ass151ance bul a lrfeline that help811 fftvent fvrthgr utsis. safeguarded t"ng. ant1 fostered dbJnity aThJ siability.
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 mie nt Kanlungan engaged with three ESEA women's neb¥orks-Fibyno Mothers UK {FMUKI. hlumshies. ar a dorneslic violence survivor grouWhrOh in-person and online meetiry. As part ol our Buikling Resi1nI Networks project Ihat was fijnded by smal0d Trust, parbcipants spanning across Ihe UK helped idenlify key prioriknes for suppori.. guidance on whether to remain inforn)aJ or fom)alise their groups. training on wessing issues such as employmenl. 8ntrepr8nèurship, vKJlence against Men and oirls. no rèctsje to public funds, and capautyUikIin9 for running and sustsining théir grtyjps. The projèct aimed to c¢xYdinate k)cal bamiNJ arml rapaa"ty-buikJiThJ acts"vib"es, influènce syslemlc charKJe, and strengthen netw[ts to restK)nd lo cws. Whi shtfting power to womgn an¢J orgaThsalions with lived exrIenCe arbj ad¥8nc¥y ec(xKynicjuslice. From April 2024 to March 2025. Kanlungan's youth as represenled by Anakbayan UK has grown in both membership and scope of activities. From th• g8n8ral embassy in May 2024, Anakbayan UK has b•8n ablè io ¢orttributè tr• Kanlungan's adiwtiés by bn"nging a of voknntèers dèdr2tèd to SupprtIng thè ilipino ¢ommiJnty tKbth home and abroad %thil& also adding a vibrant energy to wr acfivities. They have aL%o bèen intsgral to broadening and expanding Kanlungan's reach among sectors that do not tradilionalty use our semces. As an organisalion, Anakbayan UK has been atAe to hold events. cumural adiwties. educath)nal discUssiS and days to commemorale key dates as opwlunities lo gather community members. A key example of this was the Barangayan community event in September 2024. Anakbayan UK as wel as other community volunteers set up an èvent to dlscuss an orientation of Filipi migratiM into the United Kfin9th. FolkAng Ihe discussi, there was a 'boodle-fighl' for the attèndeès which is a Commun tr1"L¥l whèrè Filipinos èat tother using their hands. Arter dinner. everyone ervjaged in karaoke. The Barangayan event is refie¢bve of the ways in which Kanlungan sponstys community events. Yes. it an opportunity for oynmun81 gatherirg bul also an opportunity to ren8¢t on our Slories and empower everyone with our c(Alecbve streThJth. In a¢J¢Jition to our youth sector, Ouf mtgranl ther$ sector esented by MKJrnnte VK has continued to establish itwlf. In Maich. Mwjrantè UK hostèd an assemt4y to fomalty Launth tha organisakn"on. Th8y have muth.ple diff•rt commtttees to repr8seni th• dIffert S8CtLYS ol our Ix)mmurhty {(k)wrwsbc worker, heatth wNkèrs. seNicè workers and women). Many ol thè actswbès by Mwjrantè UK arè based in Batter5ea AJI Saints. Church which has a SignifinI Filipino community and is ¢oc¥)ewab"ve ryth many of iniliatNts. On Mar¢h 8, wtr htrld a ¢ebbration lor International Women's Day in gnIOn ol Ihe many rynen of our c¥)rnmunity thal enlivens Kanlungan oach day. There was a speech made by a representalive of Anakbayan UK to nole the militant history of the wcthen's movement in the Philippines followed by drffefenl acl}vitS like nail paintir4J and hairStyng. Wè proudly jold in our secor¥J Cultural ESEA Festival that was hostefl by SEEAC this year, celebrating heritage, identily, arKI MMunity pri¢Je. This evenl not only strengV)enwJ (x)nnects"ons within our ESEA oynmunity bul also raised awareness of lhe importance of culure and beioryJiThJ. Our leslival was made possit)le by National Lottery, under our EnaIng ESEA Comrnunhty Resilwce prcyect. Many Filipinos arè viclims of ra¢ism tn th? UK. Lasi y. ttwe Te atsks on Filipino nwses in Sundarland. This year, there have been frequent attacks on Filrwr#)s in Ballymena, Northern Ireland in addition lo harassment of a Filipino famity in Halrfax. KanlurD is committed to a we-S1ded approach lo anti-racism. Kanlungan works as a pather in the On Your Side consortNJm with other charity pathets exwtise in hale crime and hate uime rèsolut. On Your SKle is a seW-reing semce for East and s(yJtht Asian communities vh)0 experience racism or any other fom)s of hatret1. This partrership enabks K8nlung8n to address the &gnificant hami being faced by not only Filipino miwants trtjt Ihe entity of the East and Sast Asian communibes. especialty after Covid. On Your Sidt r•cords hat8 crim• inc1dts from S•MC• usars and servic• Lts•rs th a cas• worl(8r who can advocate on their Ih8. Kanlun98n supports these venturgs by 85swJning [ c3sewotheT who c8n offer wr8p- around and holistic 8upwi for the Servi users. KarUngan 50 collabwales ar¥J boosts swal media content from On Your Se on our various media plattorms. Our woth wlth On Your Sifle hes to SUPFK)rt vKbms of hate crimè. lae thair concems serious, and advocate on Ihtir bèhaff to various other agenoes such as the c(¥JnciEs. i>JSce or olher organisakn"ons. Through1 the process. servi¢6 iJs8rs arè r8yularty kept UKxlated vrilh an aitèntith to what their spècfft dèmands arg.
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanelal revl•w The resutts for the peFic#Y ore set Page 13 During thè ar under remew, the charity generated lotsl reventses of £679,454. Of this amount. £55.642 relatod lo general lund income. Thè charity received restricted Tevenues iolaling £623.872 in 2025. Foi the year der Tewew. eXrlI1Vre irsed by 50% from pu3 year due to hKJwr14991 and ProfessKal fve, interim reliel paymenls to dismissed key management personnel and the inflaiwery irnpad on oprating cosls. Monies spènt on charitsble actstS totslled £923,467. ¢quNaknt to approximately 100% 01 tolal expenditure. For the year UWKler review. the general fvnds Sh a surF4us of £92.325. As at the year-end date the charity held £335,256 in genef81 lunds. For th• yèar under re¥. the reslrided tvnds show a d d £336.338 and this was due to timing differences in terms ol receivin9 fijnds and delivering projects. A% at Ihè year-erwj dato th8 Indal•On held £335.124 in trthd lunds ar¥J it axpècts much ol thÉs will be spent in Ihe ensuing yèar. R•s•rv•s pollcy Kanlungan's wlicy w raserve is Ihat any remaining fvryJ5 at the end of ts ygar aro sufF4uses aThJ go back lo the Organisation's general lurKI. or, rf appropriate, to degnated funds for opèrational expenses. Some of the unrestricted funds wll be reNe to pay the employer's slabjtory finanaal obb"yab"on in ¢as¢ of ilkness andl rgdundancy of any staff and future pgnsKJn obhgations. The managernent ¢ommittee of the organisakn wll be restM)nsibl8 for wularty rewewThJ the policy, and inrDme and experKli140re shal be rwjrted in everyAnnual General Meeting. Rlsk pollcy The board of tnjstees fegvlaty review5 the risks to Ithich the charity ts exposed and has estsbtishe(I nM)nitortn9 procedtjres to understand and mitoate those risk5. The d)aiity has a risk regislry readily available and regul8rfy reviewgd. Th9 printipal risks derive from, bul are not limrted to. natur• of undertaken by Ihe charity in pursutl of its obJÈctivès. Kanlungan is committed to idenlrfyirvJ. assessM¥J and mwging [rS Ihal could affecl the 8Jievement of Its chwlab obJ'e¢tsvtts. Rlsk management Kanlungan is committed to Kjentsfyw, assessir&. managing risks Ihat couhy affect th• a¢ho0Ment of its charitsble objects'ves. Thg lolh)wing measures are in arE to mits3ate and marw iisks". Governan aN1 ¢thmpliance: ReguL¥ trustee trainirwj. rA)M¢8 ¢abThJar. anrwjal review of policies, conflict of interest register. FInala1.. Intemal firkincial controls, dual for paymenis. regular budget moniloritVJ. gxtamal independ•nt •xaminationl audit. Operational.. Clear HR prowluf•S. safaguarding protocols. heakn & safety FK)Iw. IT sècurity systems. Reputstional.. CoMuni¢8tK)ns polw. stakehohjer eThJagenwnt slrategy. o)mplaints wo¢edurès. Stratsgic.. R8gular rTh)nitoring of extèmal ÈnMrorffi8nt. ¢knlopment of a Theory of Change and strategic plan. dlversificalion ol funding streams.
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Plans for future perlods As Kanlungan moves irto Ihe The yew. are conwnitied to tildij Ihe progress we have mad# while addressing the emefging needs of our community. focus will be on strerythening and expanding our frontline WO by delivering holislic, trauma4nfomd sèrvtss a(X0 immwJralI aclvice, welfare. mental health. and woman's èmpowèrment. We W11 continuè to build str¢ger referral pathways and deepen collaboration with trusted partn$rs. gnsur¥rwJ that servr ¥eceive seamles5 and oJNuralty apw(sYiale support. Mongside this. w¢ will expand our communily re3ilence Fwammes through wellbeiThJ worksliops. a0hlp dèvdopmènt Intts"ativés. and peer-d support groups. partiujlarty for en. young peoplè. and th0 with ins8re immjration ststus. We also plan to deepen the role of the Lived ExperierK• Advw Pangl ILEAPI 50 that mb3rant voices continue lo To sustsin 8nd grow this VAMk. lurKlraisirvJ remain 8 cenlral pn'clity. We wll fLus on securing mutti-year funding agreements that provide stability for frontline 5eMces. whik also dr¥ersifyt'ng our inome by buikling new relationships with Iwsts. fnal$. and indN•Jual donots. W8 arg als9 exploriTrJ opportunibes for social enterprise initiatives ihat can create additional streams of support. At Ihe same time, we wll ¢ontinue strengthening our epcffting and evaluation systeTr to demtraI$ impact, w)$ure tranwaroncy, and enhance donor confidence and aCCountality. Wè recognis& that thè tr environment presents trM)th ChaInge$ and ¢)pporiunitias. c lh& one hand. Iha tightening of immvJratiort policie5. the on9cMr¥J cosl•of4iwng crNs, the dLtK)n of legal aid are placlng increasing strain on mwJrants and driving greater demand for ojr services. On the othèr hand. thèrè is growing rerxonibon of the impCnre of migranl-kJ organisaiK¥)s in shaping fairtr sx)liciè$ and woviding cullurally responsjve support. l)Jr eSlalShed partnerships across the ESEA sector and the wder migrant righ15 rnovemenl ac8 Kanluryn in a stron9 posi1 lo ad as a Inksled voK• and convener. Looknn9 forwaid. K8nlungan remain$ steadfast in ifs vigon of a rooted in justice and sc4idartty. wher8 mlgrants arè safe, valued, and free frorn disuimlna1. expkntation. and poverty. The year ahèaj will not bè without 11$ challenges. but with the strenglh of our communty and the dedicatx)n of our $tsff. voluntee. truslets, 8nd Partners, we wdl o)ntinue to be bolh a p5ace of refuge and a fofcè foT dwig¢. Structur•, 9OTMrnane• and management The chaiity is a Charitable IrYorated OrganIsati {CK)) govtmed by its constitution. The truslees byho seNed during the year and up to the date of of thè financial statemBnts wère". B8nny Clutario Ichair) (Apwnled 24 November 20241 Noel Reyes (Chairl IResvJned 24 November 20241 drin Viel Reyes (v Chair) IResKJnèd 24 NOvèmr 2024) Herbert Fadriquda (Treasurer) {ResKJned 24 Novombar 2024) Patricia Miranda S K Mamag Keren Austrfa Isecreiary) H Bulusan F Dagongdc {Pmtynled 11 Awil 2024) {Pw(xnted 24 Novèmber 20241 {hppoinled 24 November 20241 {Appointed 24 November 2024 ren8d 28 February 20251 {hppointed 24 November 2024) {Re5vJned 24 November 20241 {Re5vJned 24 November 2024) {Resn 24 NovÈmbÈr 2024) IResKJn•d 24 Novèmbw 2024} {Resigned 24 November 2024) {Re5wJned 24 November 2024) AAure JPRice C Villamor N Rivera L Yavuz V B Espanola T Hickin
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recruitment and aptment ollrnstees The Board of Trustees is the highest govemmw of the Kanrjan Filipi Consortium. The trustees a ele¢ted from r$prosentativès ol Kanlungan's member-organi5ations who forrn part of lh& managemenl committee, or are appointed from ctsoptees who have a set of speafic s'11S needed lo 8$sist the Charrty. The elecltons ol Ihe trustees and Ihe management committè8 MberS are held al th8 Annual General Meeling of the Charity. When vacancies arise. the Iwstees can appoint a reK4acèmènt. Management commitlee members may put thémsèlvès fomard for re-ethtwjn each year. The truslees arKI the m8nag8mènt committee members oversee the Annu81 Work Plan for the Org8nisation. manage financ1 affays, aTrJ supelvise staff and voknnt88rs. I trustee5 and man48m8nt committ&9 members are volunte8rs and receive rw [wnunati0n. Thgy ar8 required to decLare any revant intèrèsts arK1 wthdrnw from décis making rf any confjiej of inlèrèst arisès. Induction 8nd Ir8ining of Intstees K8nlung3n ènsures that all Irustees we eqviFped wilh kTh>. SlIS and confidence to carry out their r95ponsibiliti.es èffectivèly, in k.ne with Ihe organisatiC'S mi55ion. al dutS. arwj vall. Ml new trustees wll participate in an irKluction ¥in three nTh)nths of apwntment, wthTrch 11 includè 1nfcffmaon pack. inducik•n meeting and Ofientation adivies. Trustees are encouraged to attend al 85t onè training s8ssM)n per year ral&vant to govemance or the charitys f(xus. KaUngan wll provkle intemal leaming sessK)ns during board meetings vdherè appfopriale. Trustees may access extemal training through umbrela bodies such as the Charity Commissi¢)n. NCVO. or Migrant cKganisation's neb4rKk. LèamirwJ nèads %bryll bè reviewed annualty Ihnjugh a 5kils audtt and board seff-assessment. Remuneration policy Kanlungan reujgnisès thè n8ed for fair. transparent, aThJ actthmtab 8rraryJ8ments in settiThJ the pay and remuneration of rts key mana9èmènl penn81. induding the Executive director and senK¥ managers. Pay is set to be fair. Proportnate, refleth.ng Ihè sknlls. r•sponsikn"lities. and experience required for thè rdè. R•munèrati)n is b&nchMaed &Jainst Comparable thar[s of simiL4r size. sector. and ca)mplexty. Pay arrangèmerts musi ensu Ihe ¢harity rèmains an altracts've and equitable employer. Whi maintaining financial Sustainablty. Responsibility lor setting pay t•thh the Board of Truslees. The Executive Dwector is not present when their own remuneration is discussed or deaded. Salaries of key management pÈtsonnel are revithved annually or as required by ffinanc4al ¢ir¢umslarKs. Any to pay we appro¥ed by the Bod arKI r8¢or(l¢d in Board minutes. Relationship mlat8d paty and olher OrganisathS Kanlvroan's aptXQ8th to rlat•d path.es and partnerships is WKled by I"n9 prinupks.. Transparency. pKcounlabilty. inlegrity, cX)Iltion f8imess. A r•lat8d party includes trustees. stsff5 or Ilivlu01$ dosoly connected to them. Trustees and slaffs must dedare any related paty interests and keep them up lo date throwJh Kanngan'S Regisler of Int8r8St5. Kanlungan values edIatl#m with other charilies ?j ganisa110nS to maximise knpaci. Such parlnerships may indude.. Joint projects and funding bKIs Referrals and signpostir4J for swKe usefs Coalition or n•ts¥ork membership Policy and advocacy collaboraticffis All partherships must.. be based on shared ¥ahJes and obie¢lives Bè documented through writien agreements or M8rnoranda of UrKJerstaTrJing {MoUsl . Resped Kanlun9an's iThJependence and govemance structu Stat•m•nt of trustees. Tesponsibilili The trusiees are responsiblÈ ftr preparing Ihe Trustees. Rert aTrJ the finan081 ¥t8lem¢nl$ in am)rdance with li¢atAe law and United Kingdcrfn AcCwntr Standards Iunited lQwJom Generally fv£cepled Accounting Practice).
KANLUNGAN FILIPINO CONSORTIUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The law applicable to iaribes in England and Waks requlres the trustee5 lo PTep8re financial ststements for eath ancial year which give a true and fair view of Ihe state of affair5 of Ihe tharity and of the inwmÈr¥J resouTCES and applicalJn of resryjrces of Ihe charity that year. In praparing thèsè finanoal slatèments. the twstees aro required to.. - sèlect suitablè accounb.ng wlicies and then apyly them consK%tent. - obswe the meth¢xls and prin¢iples in tho Charib"8$ SORP.. - make judgernents and eslimales Ihal we reasonate and Wdent,. - State whether applicab accountirMJ slaThYards have been follTh¥ed. sut1 to any material departures disdosed and explained in the finanoal statemts.. and - ppare the financkal siatements on the wng coeM basis unsS it is inapprowiate to presume that the charity 11 continue in 0ration. The trustees are responsible for keepry suffici1 a(xwntwig record5 thal disdose wilh reasonable accuracy al any tNne the financial posith)n of the thar¢ty and enable them to ensure that the finanaal statements comply with the Charities Acl 2011, Ihe Charity (Accounts aThJ Reports) RegulalKJns 2CQ8 and the sxowsions ol the trust deed. They are aL%o responsible lor safeguardirrfJ the assets of ihe charity and hence lor taking reasonable sleps lor the prevention and detection ol fraud and olher irregularities. Olsclosure of InfOnnaon to audStor Each of the trustéès has confimied that Ihere ts m infmalion of they are which ts relevant to th8 audit. but ol which the audilor is unawarè_ Thèy havè furth¢r ct)nfirn*d that they havè takèn $ppiiypriat& $lep$ lo idenlrfy such relevant infoErnation #nd esl8blish that the aKlttor 1$ aware of 5uth Th8 trust8es' rei>)rt was apFWOV8d by Ihe Board of Trust88S. enny Clutario (Chairl Trustee 0911112025
KANLUNGAN FILIPINO CONSORTIUM INDEPENDENT AUDrroR'S REPORT TO THE TRUSTEES OF KANLUNGAN FILIPINO CONSORTIUM Oplnlon Wè have audited the finanaal stat8ments of Kankmgan Fdipino Consothm {the 'Charl) for th8 year ended 31 March 2025 whi¢th compEisÈ the statèment of financial activib8s, the balance sheet. thè statement of cash flows and notes to the finanoal stslements, indL¥JiThJ significant aCcoUnn9 pdKies. The financial reportin9 framework that has bw appli8tl in their preparabon is aOicablè law and United Kbwlom Accounliro Stsndards, including Financial R•porting Standard 102 The Fffn8tKial Rertfflg Standwd apphcabk in the UK and Repul of Iretsnd (United Kingdom Generalty Ac¢spted AccwntiNJ Practs"c81. In our opinion. the financial ststements: give a tnje and fair view of Ihe sta of lh8 cln$ affairs as at 31 March 2025 and of its incoming resources and application of r&sour¢es. lor the year then end•Y' hav8 been prop¢ty pryared in accorfance with United Kingdom Genety Accepted ACCI119 Practice., and have been prepared bn a¢£ord wilh CharitiesAct 2011. Basis for opinlon We Conduct our audit in ac¢oidance with Internat•81 Standards M Adng IUKI (ISAS IUKI) ar awluble law. Our responsibilities under Ihose standards are furlher described in the Audtlors responsffbilibes for Ihg audit ol th8 financial Statements section of our pOrt. We are indepèndent of charity in accordancè with the ethical requiraments that are relevanl to our audit of ths financkgl statements in the UK, induding tha FRC'S Ethical Stsnd8rd, and wa have fvifillod our oth8r ethical responsIlie$ in acccffd8nc8 Wth thew requirnents. We beliève that Ihg audit evidgnce we have 0btw.rI is sufficlent and appropnate to provKlè a basi5 for our opinion. Concluslons Mlatlng to golng ncern In auditing the financial stslements. conckjded thal tho trustees. use of Ihe gJiryJ conr8rn basis of accounting in the preparation of the financial stements is approprialg. Based on Iho work we have perfovmed. have Th)1 idents.fd any material unwtainties r81ats.ng lo events or cor¥JitKJns Ihat, indNidualty or coAecb"vety. may Gast significant dwbt ¢Jn thè charity's abilty lo continue as 8 gjng concÈm lor a wod of at16asl nwnlhs fr(Tr when the financial slatements are outhorised for issue. Our evaluation of the trustee's assessfflent consKlered the finarwl irfyart of orwng Ial dairns. the previou$ ith'srupbon to fundirvJ caused by internal governance issues, and the forecasted negatNe rnov$menl in funds for th8 forthcoming yèar. We noled the Irustees expect Ihe charity to ccffitinu8 operatiry wth the support of funders and available reserves. and have received posilive majority of the grant provhjers. Our respsIbl1]eS and the respon5iblrties of ts trusleos vmlh r8sFWt to gcing ¢Meem are d8scribed in the relevant sections ol this repth. Oth•r Infomiallon The olher informalion o)mprises the inlormalion induw in the annual re other th8n the financial statements and cwjr 8uditorfs report Iherew. The truslees are re5rSib ts the other inf(Kmation contsined wilhin thè annual report. onIOn on thè financi81 statements does Th)t COV8r the other InformalK and we do Mt express any form of assurance conclusion Ihereon. CAJr rèsponsibility is to Tead the olher infom)atiM and, in doln9 so, con$ider whether the olhèr infomatK)n is materially inconsistènt vAth Ihe financial statements ¢x Ir knowledg8 obtsinèd in the course ol Ihe audit. otlwrwise appears to be matèrialty misslated. If we identify suth material inconsistenciès or apparènt material misstateménts. we are rèquired to dètemiine whether this gNes Tise to a material misstaiement in the financial statemenls thernselv. If. ba$8d on the work we havè perfomèd, we wiclude that there i8 a matèrial misstatement of this other inf0mtton. we are required to report that lact. We have Th)Ihing lo repryi in this Tegard.
KANLUNGAN FILIPINO CONSORTIUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KANLUNGAN FILIPINO CONSORTIUM Matt•rs on whleh we are requlTrd to rwrt by exceptlon Wè have nothing to repNI in resrd of Ihe follwng rnattets in relat to whth the Chaiilies (Accounts and Report$l Règulatwjns 2008 requires us io fOPOrt lo you if. in our opinion.. the infomiath)n given in the fjnanual statements is wKx)ngstent in any material respecl thg trust••s' report". or sufficient accounting Tewds ha not been kept. or th8 nala1 ststernents ar¢ rKJt in agreerrenl th the records.. we have rnt receivèd all the informaln and explanaiL)ns require for ow audii. R•spa+)slbllSlles of trustws As explained mcrfe fvjlty in the $tatemenl ol trustees. reSnbIlbès, the trustees are responsiblo for the prèparation of lh$ financial sialements and for i"ng Satisf that ihey give a true arKI fair view, and for such intemal control as the Iwslees détwrnine is necessary to enatrAÈ the preparaticffi of financial slalements that are free from material misststement. whether due to fraud or efT(. In praring the financi stalewts. the tsustees are responsible for assessing the charity's ability to continue as a c(Mm. disclosing, as appbcable. matters tated to wng cOnrn and using the g(yng concern basis of a(J7JunlirwJ the Irustees eithef tend lo operatvjns. or havè m realistic altOTnative bul to do $0. Audltorfs re3pon8lbllltSes for the audlt of the fihanclal stat•mont$ We have been appointed as auditor undèr Seth"C 144 of Ihe Charities Act 2011 and report in ac£ordance thè Act and vant rogulabons made or havirwJ èffaci thereder. Our Obj&ctiS are to obtain reasonabltr assurance about vthether thè finanual statements a5 a are free from matorial misstatement. whether due to fraud or 81. and to ue an audIt¢S report that indudes our opinion. Reasonablo assurance is a hJh level of a55urance but is Th)t a guarantee that an audit conducted in accor(lan¢e wilh ISAS IUKI wll aayS detect a malerial misstatement %then it exists. Misst8tèments can arise frorn fraud or error and are rA)nsidèrèd material if, indNidualty or in aggregate. they coukj Teasrmably bè exp8Cted io influence tha economic dery'g0rns of us•rs taken cn the basts of trs¢ fmancial s&itements. IrrgyularllJ•s, Ineludlng fraud, are Itant•S of non<omplian¢e with laws and rngulations We design pmcedures in line wilh wr responsibililies, ouljined above. to detèct matèrial mksslatements in re$pe¢t of Srregularities. includirvj fraud. The exlenl to which our PrureS are capat4e of detecting irregUtIes. including fraud bs detsiled tth: Our aFyoa¢h to identity'ng and assessing thè risks of malerial mi5StstWftI in res of irrewlarities. induding fraud and non<ompliarte with laws and regulab"ons. was as I¥s. the engagement partner enSud Ihal the engagernenl ttam coHectively had the appKoprial8 cornpetere. capabilities and ski115 10 idenbfy or leniSe non-complianc& aFWicablè taws and regUlatn3. • we identified thè laws and regulabon5 applicabk to the chlty ihrough diswssK)n$ trusts8s and other marwement. Irom knovAedge and exPen ofth• charity sectu,. . we frfvsed IM) specthc Laws and regulab.ons whth wo Sidered may havg a dlrect material effect on the financial staloments or the cperatithrys of the charity. induding Ihe Charities Act 2011, taxatk)n legislation and data WoteCti. anti-bribery. empkjyrrtht and heallh safety 1egislalic.. . assessad thè exlent of comFAiarTrcè the laws and regul81)nS Kl¢rtlifd above throLuh making ewuir of management and inspecting legal correspm1ence", and idèntified laws arKI rulanS w8re ccffimunKated wlhin audit team regulaty ar¥J lh8 team remaingd alert to Instances of norpcornplian( thrrMhJh¢xrt the audil. 10-
KANLUNGAN FILIPINO CONSORTIUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KANLUNGAN FILIPINO CONSORTIUM We assessad the susceptibility of Ihe charity's financaal slatemwts to material rThsststement. induding obtaining an under5tsnding of how fraud m•Jhl c¢¢ur. by: making enquiries of man¢men1 as lo there Ihey consxlered there was susceptibih.ty lo fraud, their knowledge of actual, SUSFeded ale fraud: and . nSlering th• intefnal contrd5 in pe to nmtigate risks of fra1 and rphanc th Igws aThJ regulatK)ns. In response to the risk of irr8gularities aThJ norrtomplianc• with la and regulatv)ns. we designed procedures which included, trNJl were not limited to: agreeing financial Stat}ent disclosures to undetying suppNiing doujmentstion: . rgading the minutes of meeb.ngs of those charged with govemancé: . enquirirfj of management as lo aetu81 and p)tenlial ItW¥Ji and Clms", and reviewng corresporhYen¢e Vith HMRC. re¥aftt wuLators Induding the ¢arity mmISS. fundraising regulat and Ihe drity'S legl advisors. To address the risk of fra1 through managemènt bias oVeWJe of .' . perfcffid analylul preduleS io Klentify arry unltsua or uweded relatshIps. . tssled rm¥1 enlries to identfy U5al transacbons: assessed whether judgements and assumptK)n$ madè Mi delomiirirrfj Ihe aLrountTrng estimates sel out in notè 2 were indicative of w)t&ntkal tr#as,' and invesligated the rationale belund $IfiCant or unusual transadions. There are inherent limitalS in our au(Jit procedures described atrM)v?. The rww)fg Temoved that laws and fegulations are from finanaal iransackns. the s$ likeFy rt is Ihat we ¥wuld bacome awa of nonwcompli8n(. Auditing standards 8150 limit the audit procedures r8quired to identify non-conWian¢ with la%s and regulations to enquiry of the twstees and olhor management and ts inspgCtW of r8gulat and leg81 coffèspondence, if any. Malerial rnisstAtements that arise due to fra(M1 can be harder to delect Ihan Ilv)se Ihat arise from error 95 tY may invdve deliberat$ Concealment or collusion. A furlher descriplmjn ol ¢)ur responsibiifaes availaLqè on th& Financial ReFYtirwJ C(wJnafs website at.. https'.11 VA¥W.frC.txg.uklauditor5fesF)b1l1tses. This descrptK)n femis part of ryJr adIt0S rert. Y(wJr attention 1$ drawn to the fact that the charity has pared financsal stslements in aco)rdance with 'Acwunthng and Reporting by Chariti¢s." Stalement of Re(nded Practtt apICable lo tharib•s preparing their 8ccwnts IA a¢¢LYdance with the Finaniial Reporhng Standard appli(3ble in the UK and Republic ol Irèland IFRS 1021" (88 arnendedl in preference to Ihe Ac¢ounb"ng and Rewbng by Charit.. Slatèmènt of ReComrnerKI prte issued cffl 1 April 2WS which is feferred to in the extant regulat$ has ll¢Y4V bèèn wrthdrawn. TS has been d(Th in ordèr for the finanual SlateMlS lo p(o¥ide a true f•"r vitiw in acLordance with Cutt1 G9ngra1 Accepted Accounb"ng Praclice.
KANLUNGAN FILIPINO CONSORTIUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KANLUNGAN FILIPINO CONSORTIUM M•sud Abdu14(arim {S•nlor statutory AudilN) For and on behJf ol Georgiadès Charalambou & Go LLP. SlatutthyAudilor Chartered Certyfwj Accountsnls 283 Green Lanes Palmer5 Green London N134XS Oatè.. 12-
KANLUNGAN FILIPINO CONSORTIUM STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Umestrietèd R•strSct•d lunds funds 2025 2025 Total UDr*$tri¢t R•strScted fvnds 2024 Total 2025 2024 2Q24 Incom• from: Donallons and legaciès Charitable activitiès Investments Other material incom8 41.797 623.812 865.609 114.245 1.005,349 1,119.594 5.810 9.975 15,785 6,511 6,511 102.613 395.780 13.795 13.795 293.167 Total Incom• 55.642 623,812 679.454 229,179 1,308,491 1.537,670 Expendltuf• on: Raising funds CharitatAe actbvibe5 45 56.570 45 623,232 198,777 724.6 923,467 566,682 Total •xpofftdlrO 198,777 724. 923.467 S6.815 566.662 623,277 Not Ineom•l(exp•ndlturn) {143.135) {11XI.8781 {244.0131 172.564 741,829 914.393 Transfers between nds 235.460 IYJ5.460} 70,367 170,3671 Net movement In lynd 10 92.325 {336.338) 1244.0131 242,931 671.462 914.393 RenCIlIatIOn of funds: Fund balances at 1 April 2024 242,931 671.462 914,393 Fund balan¢•s at 31 Mar¢h 2025 33S.256 335.124 670,380 242.931 671,462 914,393 Thè slatement of financial activiliès all arKI105ses reccwiised in the year. Al income and expeNliturg derive from continuing actiwiies. 13-
KANLUNGAN FILIPINO CONSORTIUM BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Not•s Current a$$•t$ Debtors Cash at bank and in hand 14 65.948 671.607 154,332 837.168 737.555 991,5 Creditors: •mounts falling due TAlthln on• y•ar 15 {67,175) (77.1071 N•t cwr•nt assets 670.380 914.393 Th• funds of th? charlty Restricted ineome funds Unrestricted funds 335.124 335.256 671.462 242.931 17 670.380 914,393 0911112025 The financial stat8ments We approved by lh¢ Intstaes on ...................... . nny Clutaiio {Chair Trust K¢r Austria (sreIary) Trust••
KANLUNGAN FILIPINO CONSORTIUM STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 C•¥h flows from op•rating acliviti Cash labsortjed byygenerated from operaticrf)s 21 (179,3561 830.657 Investing activiti03 Investment in¢rfft r¢cved 13.795 6.511 M•t cash g•n•fat•d from investing actl4ttl•s 13.795 6.511 Not cash g•n•fat•d frixn financing actlvltl•s Net Id•¢r••s•ylnef•as• In cash and ¢•sh •quivalen15 1165.561) 837,168 Cash and cash equivafents at bwning of year 837,168 Cash and ¢•$h oqul¥al•nts at end of y•*i 671,607 837,168 15-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•• Charlty Informatlon Kanlungan Fili¢xno Consortium Ilhe Charity) 15 a Charilable InrPorated Organisalh)n ICIOI. registèred with thè Charibes Commission in Eng[1 and Wales. registraty.on number 1196865. The charity is a publi¢ benefit entity; its w"n¢ipal is at Unit 101. PelK8n How. 13&148 Cathithae Heath Road, London. E15QJ. 1.1 A¢¢ountlng conv•ntlon The financial stalements have been prepared in acc£rdance with the chariVs goveming document, the Chorits&s Act 2011, FRS 102 Tr Financial Reporling Stsndard apF4Kable in thè UK Republic of Ireland" and the Charitiés SORP "Accountin9 and Resy%tsng by Charities.. Sfatement of Rèujmmended Practice applicat8 lo chadtiès preparing tsir account5 in a¢)rdae wsth the Financkql Réportir¥J Starvjard applicate in the UK and Republ of Ireland {FRS 102}". Thè tharity is a Public Benefrt Entity as d6fined by FRS 102. The finanoal statements have depart from the Charilies (Accwnts and RetK)rtsl Regulations 2008 only lo the extent required to pfowde a true and fair vièw. This departure has invofved following the Statement of Recommended Practice lor charils aWying FRS 102 rather than the Vers of the Statement ol RecommeThJed Pre 15 refeThed to in Ihe Regukn but whic has since teen wth¢Jravm. The financial statements afe preparÈd in sterling. thich tg the fiJnckn)n#l ol the tharity. Monetary 8mcKJnts in these financial statements * riwn¢W lo Iha nearest £. The financial statèmènts have been Fyared under the hislori(xl cost convention. The prinopal accounting policies adopted are sel out bdow. 1.2 Golnq ¢on¢•m At the time of appwfig the fwr1 statements. the trustees have a reas(Muble expectation Ihal the charity has adequate resources lo CtInue in operational existence for the foresbI& fu1u. Thus Ihe tru51ees continue to ath4)t ihe grrfj concem basi% of accountin9 in prepariryJ Ihe finawal statements. During the year the charity gxperienced some thIerjeS indudirKJ the change of managèmènt, drop in funding. The charity appointed new managerrnt post ye8r end and have since rngaged with fundgrs. Incoma has resumed FrtKsl Jwr-oNJ. and tho Iruslees are conbnuin9 to rrwttor funding and cashflow ck)8ely. While foro¢asts for the upcwiThJ fin8niial ar iThjate a rative movement in lunds. the trustees are confident thaL based on cuThent financial re51)Ur and on90ing granl irmxme. thè tharty has sufficienl IeweS to conts"nu• to operate and rr1 ils ot4igati(xts 8$ Ihey fall thJ8. Accordingly, Ihe finan¢ial statements have been prep8reil on a going (x)rwxm bs. 1.3 Charitable fvnds unstrICted funds arè available for use at the discrtim of the knjstees in furtheTan¢e of ih¥ir charitable objectives. Restrict&J fun(Is are subjècl to speofic condiiions by donors or wtors as to how Ihey may be used. The WMJrpr)ses and uses of the $t luThJs are set ¢)Lrt ihe note5 to Ihe finara1 statemenls. Endowment funds are subRrt to specific coThJiticffls by ¢r)[S that Ihè capital musl be maintsined by tho tharity. IA Incom• Inco Is recognised when the tharty is Wlty entitd to after any perf(mn¢e conditK*ns have been rneL the arrK)unts can be measured Telkibty. arKJ il $ probable that income vrill be TeNEd. 16-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Aceountlng pollcl•s (Continued) Cash donalion$ a re¢ognised on receipt. Olher dt)nS are rewJni58fJ once the tharty has been notifi8d of the donabon. unbss perfomian¢e WlIK)nS r•]uire defeThal of the unt. Legacies are recogni5ed on receipt w othen¥i8e rf the charity has been notified of an Trrnpgnding distribution. the amounl 15 known. arKI recgipt is èxpectod. If the anN)unt ts rt known. the legacy is trÈatÈd as a contingent asset. 1.5 Expendliur• Eyperyjiture is rtr¢(vJni$8t1 ee Ihere is a legal or construclNe obligatK•n lo transfer ewnomic benefit lo a third paty, il is probable th8t a transfor of e¢cthnK berth wll be requbred in setllemenl, and the amwnt of the Obligat can be measured rdiabty. Expénditfft is dassffj*d by The cosls ol eath athryty aro m8<le up of the total of direct costs and sh8re(I $ts. indudin9 SUPPOrt cc6ts involved in undertakirKJ eath 8¢tNty. Dir1 ¢osts altritrMJtabl6 to a single aclivity are allocatgd directly to that actity. Shared costs contribute to morè than onè activity and SVPFX)rt costs which are not attn"butabk to a single aclivity are apportioned belween Ihosg adivitiès on a ttasis consistent with the use of r¢sour¢trs. Contral staff costs are allocaied on Ihe bas of ts.rne spgnt, ar5d depreuation tharges are alocated on thè portK%) of the asset's le. 1.6 Cash and cash •qufv•lpnts Cash and cash equivalènts indud8 cash in hand, deposits h8kl al call with b, othgr slvy14erm Iw4uid inveslmenis wilh orwJinal maturiti8s of nKM)ths LY less. aj bank over(Irafts. Bank overdr#lts are Shown wrthin borrow1r in currenl liatylitw. 1.7 Financial inslrum•ntg The charity has elecied lo apply the FThisn$ of S•ction 11 'Basic Financbal Instruments, arhd Section 12 'Olher Finanaal InstnJnts Issues. of FRS 102 to all of ils finandal instruments. Fina[la1 instruments are reo)gnised in Ihe charitS balaft sheet when Ihe charity becomes party to the contractual prowOn$ of the inslrument. Financial assets and liabilityes are offsot, with the net amwnts presented in the financial st8tement8, %thèn there is a legally enforCe8e right lo set olt the fy¢ognised amounts and there is an intention lo sellle on a nel basis or to realise the asset and setue the Wrf'lty 3imullaneousty. Bask flnancl41 as4ets Basic financial asseis, which ince debioTS afKI cash and bank ba&nces. are inalty measuied al transaction pn.ce inckKlirwJ transadion costs and are sub5equentty carried at amtsrtis cost using the effective inierest method unless ihe arrangent constitutes a finanrAng trdnsaction, whèra tt)$ transach.on ts measured at the present valug of thg fvlur8 MCPtS discounted at a market rate of interest. Finaficial assats classffjed as receNable wlhin year are rvA amorltsed. Bask fialaI11bl1t{es 88$i¢ financial liabl&'t, including uedilors and bank loans are initialty r8c(yJni50d at transaction wce unless the 8rr8ngomént consb"tutes a financing transactKJn. where Ihe debt instrument is measured at the present value of Ihe fulvre payInts discounted al a markel rafe ol interest. Financkgl abIlit as payable wrthin one year are nol amortwd. 08bt instrLtmenis are subsequenlly caryied al am(xtts8¢1 ¢osL using thè off•cbv8 interest raie method. Trade creditors are ob19atS to pay for g&)Js or sevvtces that have been acquirèd in th• ordinary cours8 of OperatnS Irorn supIe15. Amwnts payable are daSsifd as Cent liakn11t rf paYrTl is due within ona year or $$. If Th)t. they are presented as non-current liabi&ties. Trade credilors are Tecconised initi8ty 81 transaction pric8 and subsequenlly measured at anKJrtwd ¢ost using the e(fective inieresl rnethod. 17
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Aecountlng pollcl•s IContinu•dl iknognlth)n ollln•nclalliabililies Finanaal liabilities are derecognised kn the ¢hanty$ contradual obl3atths expire or are distharged or CanCeld. 1.8 Employee benefits The cost of any unused holKlay entitment is reccwised ifi the period in vA)ich the eMoYee'S services are receNed. Tem)ination benefrts arè réc(niSÈd immediately as an expense vthen the tharity is demonstrabty committed lo temiinate the empk)ynI of an empwe ot to wovwje temination benefi(s. 1.9 Retirement benèffts Payments to defined contritMMion retirement benofft s¢hemes we ¢har9ed as an expense as they fall due. CTltkal accowtiDg tiMat+S and judg•m•Thts In the applKatKJn of the thwity's anting pclKXS. the trustees are required to make judgements. estimates ar¥J assumptions about the carrying amount of assets and Ikabitslies thal a rt readily appar8nt from othèr sources. The eslimaies and associated a55umptions are based on historical experience and other factors th81 are ¢Onsi¢Jed to be relevant. Actual results may diffet trn Ihese esb"males. The estimates and vndedwn9 assumpti are ¥Ied on an orvJoing basi%. Révisions lo accountsng esb'maies are recognised in peiicJ in whth the estimate is Tevised where the rOrt affècts only that period. u in the period of thè revIsTh and fulure periods where the affects LK>lh cwrent and future pertods. Inc4>mè from dthi•1)ns and legacies Unrnstrlet•d R•strkl•d funds fvnds 2025 2025 Totsl Unre#trtded Rèstrfct•d lunds funds 2024 2024 Total 2025 2024 DoftatrJn$ and gifts Grants Membership fees Other 673 40.000 1.124 52 623.760 725 663.760 1.124 4.107 110,000 138 11.719 15,826 988.007 1,098,007 138 5.623 5.623 41.797 623.812 865,609 114.245 1,005,349 1,119,594 Ineomo Ir(*m charliable ac1fv5ti Unr•strlcled Reslrfctsd fun4ls fvnds 2025 2025 Total Unrestrkted Restrlcted funds funds 2024 2024 Totsl 2025 2024 C¢)mmunlty support Othèr Mi¢ome 5,810 9,975 15.785 18-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income Irom Inv•stments Unr•$trlct•d Unrnstrlctgd funds nds 2025 2024 Interest r1vable 13,795 6.511 Other m•tsr641 Ineomè OthÈr income comwse funds transferr&Y from unirt¢xtxYa thaiity INo.10772241 to Chantab ino)rpoTated organis81K)n (No. 119686SI. Expondltur• on ralslng fun Unr•strSct•d Unrostrlct•d funds funds 2025 2024 Fundral$lng and pubNelty Membership schemes aTrJ soo81 kthii&s 45 19-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expondltur• on charltabh a¢llvltS•s C¢mrnunlty Communlty Support support 2025 2024 Dlro¢t costs Staff (x)sts Project facilitators. toiner5 Project consullartts fee Projed partirApants tra1 Project Matérials rèywr¢es Proiert volunteers eynses Prcyeci exhitstKJn, ements and vewe Project evaluation Communty events Benefalle$ lood. data ¥09. o)vid response Freelancers Partner5 Wst Research and translathon contract M8mb8rs ofg trainiSUPFX)rt Accessibility costs Other chariiable expenrjlure 458.392 19.975 13.233 18.371 5.208 2,801 22,439 317.684 17.607 13.214 9,566 5.286 3.676 3.6(M) 6,825 2,832 47.018 28.259 196.403 39,718 53,886 $2,245 11,160 10,307 1,553 300 1274 439 7.417 824.061 549,133 Share of support gov•fnan¢e costs (see note 9 SuFWrt 76,229 23.177 63.307 10.792 923.467 623,232 Analysls by fund Unrestricted fijnds Restricted frjnds 198,777 724,890 56,570 566,662 923.467 623,232
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated lo actlvlll•s 2025 2024 Tr8ining and SUPFNt SafeguardiD8s Refreshments & tnlertaining Office rent. ratss and utilities Insurancè. professional indemnty Tel8phone, IT and SubSPtH Offic6 costs and SUPFAie5 MarketiThJ. prorno1ic, ¥oGi31 m8dk4 Bwkkeeiyn9 fees Sundry expenditur Governance costs 2,1 40 6,785 8PJ3 29.187 9,669 6.711 1.181 10,2 1,182 23,177 8.871 1.188 9,912 10,346 3.913 7.515 3.498 12.123 5.202 739 10.792 99,406 74,099 Anatysed b•twe•n: Communily support 99,406 74,099 2025 2024 Gov•rnance costs ¢ornwls•: Audrt fees Accountsn¢y Commitiee members aThJ volunteers cost Truslèès.members meetirJ c4)st 7,200 2,400 29 1.163 8.550 2.494 2.233 23.177 10.792 10 Net movement In fi•nd$ 2025 2024 The net movemenl in fvnds is stated after Charginl(¥e1lirvJ). Fees payable lor the aLKlit ol the charivs fThncial ststernents 9,900 7.200 11 Trust••s None of the trusleos any PeonS c(fflnecled T*ilh them) ro¢gNgd any 10ffluneTali or Lwgfits from th8 Chartly duriro the year. Six of the tru$t¢e$ w8r• a toial of f2.582 as 9 rniNthrsement for Ihe of expenditures incurred. 21
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employ5 The average monthty nwT&)er of emphJy8ès duriTh3 ihe year was: 2025 Number 2024 Numb•r 16 12 Employmwrt 2025 2024 Wages and salaries Social securty costs oth pgnwon costs 412.442 37,779 8,171 290,094 21,440 6,150 458,392 317,684 There were employees vthose annu relneration was rrnre than £60.000. Romun•ratk+n of k•y manag•rnont p•rwnn•l The rgmuneration of key management per5ryTrl was as folknws". 2025 2024 AggTegale mPenSa11( 79,413 85.846 13 Taxat5on The charty is oxempt frtyn taxation C its aclivilie5 berAuse tts I)Me is applied for ¢haritable purpose5. 14 0•btors 2025 2024 Arnounts lalling duè within on• y•ar. Tiade d¢btors Other debtors 152,064 2,268 65,948 6S,948 154,332
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Cr•dllors: arnount$ falllng du• wlthln on• ar 2025 2024 Other tsiation and serajrity Trade Credrtors Other creditors Accruals and deferred irnx)me 10.696 34,241 9.188 13.050 11.962 31,L%5 17,280 16,800 67,175 77.107 16 Retiremènt bon•fft sch•m•s 2025 2024 D•fln•d ¢ontrlbution scheffl¢s Charge to profil or k)ss in r8spect of defined cCt.trtIOD sthemes 8,171 6.150 The ¢harity q)erales a defir*d tsjntn"tAlon pension $dme for all qualty'ng employees. The assets of the scheme are held Separety from those of the charity in an indeIK18n1lY MIniStered lun4J. 17 Unre5trict•d funds The nTeSte fvnds ol the charrty comprise the uneypended b81ance5 of datIonS and grants which are not subject to specific condth.ons by donors and grantors as to how they rnay be us8d. Th•se include (JesMJnated fund5 which have been $•t asido out of unreslricled fvnds by the trustees lor PLtrposes. At 1 Aprll In¢omkng R•sOw5 2024 rewur% •xp•nd•d TransfeT8 At 31 March 2D25 Ggneral funds 242,931 55,642 {198.777) 235.460 335,256 Prnvlous y•ar. At 1 Aprll 2023 Incomlng r•sourrx$ Resources èxwndod Trafor$ At 31 IAareh 2024 General lurKIs 229.179 156.6151 70.367 242,931 23-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 R¢$trl¢tsd lunds The restricted funds of the chanty c(xnprise the unex[ bala of donations and grants hèld on trust subj8d to specific coThJit* by dor as lo h¢ they may Used. At 1 Aprll Incornlng 2024 rnsourees R•sources expended Transfels At 31 march 2025 The Phoenix Way MOPAC Contracl JRCT rwust lor LondonlPathways to Settment) Paul HaMn FouThJation City 8nd9e Trusl National loitery Twst for London (Sonment} stithting 8ènevdenba Porticus Sm8lknood Trnst- Women's Urgent Supwrt FurMJ LCF VAWG Fund SmalhYocMS Trust Cornm1ty Grant Partnership Lloyds TSB Foundali Smalknod Trust- Resihnt NeIk$ Purpose FoundalK Prot¢¢tityi Approaches Disrupt Foundation Cxhers 120.792 149.752 44.(A3 (82,804) (238.447) (80.471) 37,988 242.042 1153.347) 13,592 38.C65 56.132 5.987 8,426 14.107 33.838 (32,910) {52.9671 {49.7751 170.4211 14.1541 (20.1821 28,105 63,165 (4,7881 19941 9,953 30.124 60.000 39.000 61.CK11 16.468 10.000 24,438 {11.553} {59.8641 29.107 4351 15.6521 20,591 35,467 22.500 (44.066) {20.720) 1975 114.7471 15,787 19.348 20.951 {26.004) 10,734 119.348} 12.870 31.790 9.802 {6,082) 18,839) 84,571 6,7e8 22,951 89.811 37.804 142.3661 671,462 623.812 (724.6901 1235.460 335.124 -24-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 18 Restrfcted funds (Contlnu•dl The Phxnix Way propd aims lo develw o ffjgional programmo and appropriate inffastructure tailored to unhiue ¢ircumslances of WrnlI1$S and organisatKffls led by and semng Black and minorilies in London . JRCT.. Proiecl to of rights justKe for East Swthèast Asian mMJrants and refugoes Trust kn L(don. Grant t(y•rnrds support and campaign work lor undowwented Filipino migrants in London so thal they have intrèaséd chances of becomirvJ regulari$ through free immigrabon aoknce. betler inforrnalion alKJut thelr riqhts in UK Paul Hamtyn Foundai¥Jn.' The grant to suprt, advocate and campaHJn for the lights of Filipino and other Southeast arKJ E851kn"8n communities in the UK. City of London". To thg suppNI the Filipi and ESEA fA)rrffiunity in Lon&)n to inprove mental wellbeing arvj awareness of rpJhls and entillennts National kjttery and Disrupt FourKlatKJn.. To support East and South east Asian communities in London. inc4uding BKHA resKknts defveriThJ immvJration and Thntal hgalth sarvices Sblthing 8enevdrta & Puryjose F(ndal.. To raise awareness 8nK)ng mwrant workers about 18bwr expk)itab"on faced by Filiwno dornestic worters In UK. nTh)bilisiro eryJagemenl for rgsources and advocacy. . Smalwood resilenl nelwork: Works migrant and reftffjee wcrfnen wt suffèrèd Irasjma or atthe LCF: D81ivef rights based training. Irx)Ven1 buildw)g SLWOrt for the women from Ih? Jffi arKI Southeast Asian communities. . Protection apKTh¢h.. SupFKXt lor east and Southeast asian cornrrwnitiès who expeiience rarysm andlor8ny fanns of hate. The reason matorl81 trnnsfer of fLmds restri to urfvstricted fvnds are as follows.. The MOPAC agreement is a call-off ¢A)ntract for seThices. Tr)t a restrict grant. Trnnsferred th& wholo amount are uJThenlty ¢Ilf as triCt$d to unroStri fuTrJs. Similarty, the Uoyds TS8 Ffwr¥Jatth grant funds also doesnl have 8ny d¢> impos8d r&stricbons on the use of Ihese tunds. Transfer Ihe whole of the from restncte(I to vnreslri(led fvnds The transfer of Purpose Foundab"on grant is the reallocati of expenses prgvwu$ dassif as unrgslriclad instead d restrKted. The £42.366 is the manag)ent cosl aIkxat?n ol eath projects undertaken by the charity. This portion of fvrKIs from the grants have the flexibilty to use il for core activities as the granl agree[$. 25-
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 R•$trlct•d funds {ConlOnu•dl Pr•vlou$ y•ar: At 1 APTII 2023 Inwnlno R•s¢)urees resour* ¢xpendgd Transl•rs At 31 March 2024 The Phoenlx Way MOPAC Contract JRCT Trust for London(PallwM lo settkment} Paul Hamlyn Foundation City Bridge Trust National kjttery Trust for Londonlsecondmentl Sts"chling Benevolentia Portiujs SMa1cl TnJst- Women's Urgent Support Fund LCF VAWG Fund SMaL)d TnJs1 Cthnmunity Granl Partnership Lh)yds TSB Foundation Sm8lWod Trust- R¢$ilignt Newks Puwpose Foundalbjrt Oth81 funds TLwJof tnjst 2CN).OCKI 233.fA 108.886 (79,2081 183.8571 164.823) 120.792 149,752 44,IYJ3 60.269 104.458 47.CX)O 52.247 36.839 56.007 122.2041 148.326} 141.013) 143,821) 122,732} 122.169} 38,5 56,132 5,987 8,426 14,107 33.838 15.540) 119,357) 30,660 40,643 60.000 36.943 116.352) 112,7971 20.$91 35.467 20.951 19,348 117,103 70,367 15.1641 15.T87 19,348 37,804 (79.2991 170.3671 1.308,491 {566.6621 170,3671 671.462
KANLUNGAN FILIPINO CONSORTIUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2025 19 Anatysl¥ ol not assets belw¢en fvnds Unrestrlct•d funds 2025 Restrlct•d funds 2025 Total 2025 At 31 Mah 2025: Crnt assetsl{IRbiMies) 335,256 335.124 670.380 335.256 335,124 670.380 Unre8trtcted Rostflctsd funds fund$ 2024 2024 Total 2024 At 31 March 2024: Current asselsllliabilties) 242.931 671,462 914.393 242,931 671.462 914,393 20 R•lat•d party transacllons There We no dtsdosabk related paty transacticffls thJriThJ Ihe year. 21 Cash (absorbed byygenerated from ow4tion$ 2025 2024 ID8ficilysurF4us for the year {244.0131 914.393 Adluslmonts for: Invesiment Inco feco3nised in slalgffwl of financia ac11vitS {13.7951 16.5111 Mov•m•nts In worklng capltal: Decreasellincreasel in debtors IDecrèaseYincrease in credit5 88,384 {9,9321 1154,3321 77,107 Cash {ab$orb•d by)Ig•n•r•t•d frm obxratlons {179,3561 830,657 22 Anatysl* of chang•s net funds Thg ¢harity had no malarial d8bt during the year. -27-