ANNUAL REPORT & FINANCIAL STATEMENTS
2025
Sanctuary Foundation Charity Number: 1198534
| Reference and Administrative Information | 2 |
|---|---|
| Aimsand Objectives | 3 |
| Message fromthe Director | 4 |
| Meet the Team | 5 |
| Highlightsofthe Year | 6 |
| Amplifying lived experiences | 9 |
| Workingwiththe Church | 10 |
| Supporting Humanitarianism | 11 |
| Workingwiththe Government | 12 |
| Legal&Governance | 13 |
| Financial Review | 14 |
| Statementof Financial Activities | 15 |
| Balance Sheet | 16 |
| Notes tothe Financial Accounts | 17-22 |
| IndependentExaminer’sReportonthe Accounts | 23 |
01
TRUSTEES' ANNUAL REPORT ' Inco orat the Director s Re ort ( rp ing p ) YEAR ENDED 31 MARCH 2025
The Trustees present their report and the financial statements of the charity for the year ended 31 March 2025.
Reference and Administrative Information
Charity Name:
Sanctuary Foundation
Charity registration number: 1198534 (Charitable Incorporated Organisation)
Company registration number: CE029146
Registered Office: Unit 3, Minerva Court, Chester, CH1 4QT
Trustees: Mr Daniel Jones (Chairperson) Mr Bryan Gareth William Mulholland Mrs Catherine Frances Ross
Director: Dr Krishna Kandiah OBE
Independent Examiner: Robert Allin FCA
02
AIMS & OBJECTIVES
Sanctuary Foundation was established in February 2022 as a response to the Ukraine war and was registered as a charity in April 2022.
The objectives of the charity are to relieve the needs of vulnerable individuals, families and children including but not limited to:
- refugees;
those seeking asylum; and
- those who have become displaced;
through, but not limited to, informing, educating and advocating for sanctuary, hospitality, safeguarding and the relief of the beneficiaries.
Sanctuary Foundation is committed to working quickly and collaboratively to find solutions to issues involving vulnerable people groups.
Following successful civil society and communitybased campaigns for Syrian, Afghan and Hong Kong new arrivals, Sanctuary Foundation has been catalysing Ukrainian refugee welcome, integration and support across the whole of the UK.
We work with government, local government, community groups, churches and faith groups, businesses, the academy and volunteers to meet our objectives.
Ensur ur work delivers our aims ing o
We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes.
We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities.
In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
03
MESSAGE FROM THE DIRECTOR
Thank you
As the founding director of Sanctuary Foundation, I want to say a huge thank you to everyone who gave money, time, and skill to work with us to help welcome refugees to the UK and to help us build a more welcoming culture in our nation. Dr Krish Kandiah, OBE
Thank You
Working alongside refugees, asylum seekers, volunteers, professionals, school leaders, and children has been an incredible privilege.
In a time when the political and cultural climate is becoming increasingly challenging for those seeking refuge in the UK, Sanctuary Foundation remains committed to standing alongside those most in need. We continue to provide emergency support through our four pillars: welcome, work, welfare and worthwhile housing. We have also worked to catalyse national schemes for Sudanese refugees and those requiring medical evacuation from Gaza. But these have not had the political or public engagement we might have hoped for.
Alongside these events we have sought to work long term in building a welcoming culture in the UK and so have focused our efforts on education and cultural change—helping build a more welcoming society from the ground up.
In schools, we have seen unprecedented opportunities to foster empathy and cross-cultural understanding through our No Place Like Home Art and Poetry Competition and Great Big Live Assemblies have inspired children across the UK to think deeply about displacement, compassion, and belonging—shaping the hearts and minds of the next generation.
Sanctuary Foundation has continued to feature across national television, radio, and print media. In all of our media engagement, we aim to promote a compassionate and humanitarian response to refugees, spreading empathy and solidarity while advocating for both practical and emotional support.
After nearly 18 months of sustained advocacy, we have not yet seen a scheme comparable to Homes for Ukraine extended to children and families fleeing conflict in Sudan or Gaza. Working in close partnership with Project Pure Hope we have managed to secure two gazan children the medical support they need in the UK. Yet we remain steadfast in our belief that the UK’s extraordinary response to Ukrainian refugees should become the new normal—a standard of welcome that other nations can follow, and that we can extend to all people fleeing war and persecution.
Thank you for standing with us in this vital work.
04
MEET THE TEAM
Trustees
Our trustee body brings a breadth of experience and expertise to provide governance and support to the Sanctuary Foundation.
Daniel Jones is the Chair of Trustees. As Chief Purpose Officer for Stewardship, he brings experience in Charity operations, marketing, communications, strategic partnerships and organisational development.
Gareth Mulholland, founder of an online retail site, brings commercial and distribution expertise.
Catherine (Cat) Ross works in a parallel sector as director of a charity and brings insight and experience from the charitable sector.
All trustees give their time voluntarily and receive no remuneration or other benefits.
Staff Team
Krish has been involved in refugee support since the height of the Kosovan crisis in 1999. Krish has been a Homes for Ukraine host and a Dr Krish representative on the government's Homes for Kandiah Ukraine Core Delivery Group as well as the Founder/ Homes for Ukraine Delivery Board. Krish was Director awarded an OBE for services to refugee integration in the King's New Year's Honours list 2023.
John joined the team in September 2022 and has been responsible for overseeing our video production and branding. John has worked in a freelance capacity (video based content creation) for over 13 years
John Bowen Creative Director
Emma Barrett Administrator
Emma joined the team in February 2024 and ensures the charity runs efficiently and effectively. She brings expertise in administration and education.
05
HIGHLIGHTS OF THE YEAR
- 2024 25 has seen our reach extend to over 2760 schools, 480,000 children and 3,560 churches with over 51,000 contacts in our database.
- Great Big Live Assemblies reaching over 250k Children with mess s of ho e age p , ho itali and welcome sp ty
In October 2024 we held our largest-ever Great Big Live Assembly for Black History Month. Letitia Wright, the Hollywood actress who plays Shuri in Marvel’s Black Panther franchise, shared about her experiences of coming to the UK and struggling to fit into a new culture.
We were also able to hear live from Year 6 students who had been downtown in Liverpool when the riots broke out and the impact it had on them.
Over 250,000 children joined us online and we experimented with running separate primary and secondary assemblies which seemed to have greater reach and impact.
Many schools shared about their participation in the assemblies through their schools newsletters.
We have also seen successful Great Big Live Assemblies for Children’s Mental Health Week with noted consultant clinical psychologist David Trickey. Children around the UK sent in video questions about their mental health - including one from a refugee child, asking if their nightmares of the war they had fled would ever end.
06
Great Big Live Assemblies - positively impacting pupils
As the reach and influence of our Great Big Live Assemblies continues to grow, we have sought regular feedback from education professionals and teachers to understand the impact we are having on the 250k+ pupils who join each livestream.
When asked how they would score the Assembly overall:
35% scored 4/5 65% scored 5/5
Detailed feedback on the impact of the assemblies has been consistently very positive - which is so encouraging to us as a team as we look to develop and expand this resource further in coming years.
Particular points for praise included:
Engagement and Appropriateness: The assembly kept children engaged throughout, was child-friendly, informative, and pitched at the right level for primary and KS2 pupils, including ESOL learners. While generally well-received, for some children, a half-hour length was considered quite long, though the content was deemed too valuable to omit. The short bursts of content helped maintain attention.
Content Quality and Relevance: The content was of excellent quality, clear, thoughtful, and did not shy away from difficult topics. The link from past (WW2) to present day (Ukraine interview) was particularly poignant and helped children understand the historical context.
Impact on Children: Following the assembly, children were well-informed, spoke well about what they learned, and understood the struggles of those in war zones, especially through the Ukrainian pupil's explanation.
07
A prestigious partnership with the British Library to make time to hear from refugee children’s voices and to inspire greater empathy and understanding for displaced people around the world
National Art & Poetry Competition inspires students to reflect on home.
The No Place Like Home Art & Poetry Competition is a national creative initiative led by Sanctuary Foundation, inviting children and young people across the UK to reflect on the experiences of the 43.3 million displaced children worldwide. Open to students in school years 3– 13 (ages 7–19), the competition encourages entries that explore themes of displacement, belonging, and home— either through original artwork or poetry.
Participants are invited to express either their personal experiences or their empathy for others who have been forced to leave the places they call home. Submissions are coordinated through schools, families, or community groups, with each group invited to submit their top three entries per category via digital upload.
A distinguished panel of judges—including well-known authors, artists, journalists, and individuals with lived experience of displacement—selected the top entries.
The final winning pieces were exhibited at the British Library during National Refugee Week (15th–20th June 2024), and showcased in a special national online assembly, in the press, and through partner platforms.
We were delighted to be able to work with the UNHCR and the Canadian High Commission on the prize giving and we are seeking to forge closer relationships with them in the future.
08
AMPLIFYING LIVED EXPERIENCES
Sanctua Foundation Youth Council ry
Our Youth Council is made up of displaced and refugee young people who have made their home in the UK.
The Council seeks to inform the charity and the UK Government on the experience of being resettled in the UK as a young person, and advocate for further support in relevant areas. The Youth Council comprises young adults from Hong Kong, England and Ukraine.
Youth council members have taken part in our No Place Like Home grand prize giving, our Parliamentary events and in the media.
Members of the Youth Council are engaged with a PhD research project based at the London School of Hygiene and Tropical Medicine, which is investigating the impact of the trauma displacement has caused young Ukrainian girls.
“It’s been a delight to meet members from the Youth Council of Sanctuary Foundation. We are excited about the opportunity to help support young female Ukrainian refugees with their mental health challenges.”
Sophia from the London School of Hygiene and Tropical Medicine
Adviso Committees ry
Our Advisory committees helps Sanctuary Foundation to put refugees at the heart of our work and to make sure we are providing the best possible support to refugees in the UK.
The Advisory Committee provides its members with the opportunity to actively contribute to the work of the charity by giving insight, advice, ideas, inspiration, knowledge, feedback and experience. This is hugely beneficial in how Sanctuary Foundation can support refugees.
Education Committee: Our newly-formed Education committee guides Sanctuary Foundation about how to be effective in developing empathy and understanding in our country’s learning institutions. The group has a great deal of experience and discernment, and is drawn from across the primary and secondary sectors. Their advice is extremely valuable, as we endeavour to expand the culture of welcome and understanding within schools and colleges.
09
WORKING WITH THE CHURCH
Sanctuary Foundation serves people from all faiths and none.
We have had the pleasure of working with businesses, national institutions, schools, universities and government departments to further our work - but we couldn’t do all we are doing without the incredible support from churches around the country.
Emergency Summit: Global Migration in Christian Perspective - June 2024
In a year where over 70 nations—including the UK, USA, India, and South Africa—were heading to the polls, migration became an increasingly divisive issue in political discourse. In response, Sanctuary Foundation convened a timely and thought-provoking Emergency Summit on Global Migration in Christian Perspective, held at St Mellitus College, London.
This inaugural symposium brought together Christian theologians, church leaders, and frontline practitioners from around the world to explore the biblical, theological, and ethical foundations of migration.
The central questions—What does the Bible say about asylum, refuge, borders, and nationhood?— framed a series of engaging panel discussions, workshops, and breakout sessions designed to equip the Church for faithful humanitarian and political engagement.
The summit offered delegates:
A deeper understanding of the global migration landscape First-hand accounts of resilience and hope from displaced communities Opportunities to contribute to the academic and theological dialogue on migration Space to connect with global experts and Christian leaders shaping migration responses
Following the event, a suite of video resources was developed to share the insights and teaching more widely—empowering churches and Christian communities to respond with compassion, conviction, and clarity to one of the most pressing moral issues of our time.
www.youtube.com/@sanctuaryfoundation6442
10
SUPPORTING HUMANITARIANISM
FIGHTING ANTISEMITISM
To help schools both mark the 80th anniversary of the liberation of the Auschwitz concentration camp and to help combat antisemitism, we were asked by school leaders to provide a resource.
We were delighted to help and our video was widely used in hundreds of schools across the UK, with one primary school headteacher remarking “This gave me goosebumps. Really powerful.”
Project Pure Hope: Medical Evacuation and Welcome for Children from Gaza
In the midst of the humanitarian crisis in Gaza, Sanctuary Foundation was honoured to partner with Project Pure Hope to support the emergency medical evacuation of two critically injured children to the UK.
These children, along with their family members, were brought to safety to receive urgent treatment unavailable in the conflict zone.
We played a key role in advocating for the evacuation— engaging with UK government officials, media outlets, and partner organisations to help make the mission possible.
Our team also coordinated with frontline agencies to provide bespoke welcome packs for each child and their caregivers, including clothing, toys, and essential items, helping ensure a compassionate and dignified arrival.
This project reflects our core mission: to stand alongside the most vulnerable, respond rapidly to crisis, and work collaboratively across sectors to turn compassion into action. The evacuation of these children was not only a medical intervention, but a powerful expression of hope in the face of unimaginable hardship.
We remain committed to working with trusted partners like Project Pure Hope to advocate for children in conflict and crisis, and to remind the world that every child deserves safety, care, and the chance to heal.
“We are incredibly grateful for Sanctuary Foundation’s partnership with Project Pure Hope.
Dr Krish Kandiah played a vital role in advocating for the medical evacuation of two children from Gaza—engaging with both the UK government and the media to help make it possible.
The welcome packs of clothing and toys provided by Sanctuary Foundation made a meaningful difference, helping the children and their families feel seen, supported, and warmly received upon arrival in the UK.”
Omar Din, Cofounder of Project Pure Hope
11
WORKING WITH THE UK GOVERNMENT
In the past year, Sanctuary Foundation has continued to play a trusted role in advising government departments on some of the most pressing humanitarian issues of our time— especially concerning Ukraine, asylum reform, and refugee resettlement.
We have worked closely with the Foreign, Commonwealth & Development Office (FCDO), offering expert input on both immediate and long-term needs related to Ukraine’s refugee crisis.
This has included advising on child welfare reform, with a particular focus on the safe repatriation and reintegration of Ukrainian children who had been abducted and displaced during the conflict. We are proud to contribute to broader postwar recovery planning that prioritises child protection, trauma-informed care, and family reunification.
At the same time, we have engaged constructively with the Home Office, advocating for ways to restore public trust in the UK’s immigration system. Our focus has been on encouraging transparent, humane, and community-rooted approaches to asylum policy that honour the UK’s tradition of welcome while ensuring fairness and sustainability.
We also had the privilege of supporting Number 10 Downing Street in coordinating a thirdanniversary event to honour Ukrainian refugees who arrived under the Homes for Ukraine scheme.
This high-profile occasion brought together civil society leaders, host families, and refugees themselves to reflect on the journey so far, celebrate stories of resilience, and envision the path ahead.
12
LEGAL & GOVERNANCE
Constitution of the Charity and Status
The charity was registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission on 6 April 2022 with the number 1198534. The charity is registered with the Inland Revenue, reference ZD17802 and is exempt from tax on its charitable activities under part 10 of the Income tax Act 2007.
Trustee Body
The Trustees who held office during the year and to the date of this report are listed on page 1. The Trustees are appointed for different periods - Simon Blake resigned his position on 22 January 2025 after dutifully serving 3 years of his 5 year term as Chair of Trustees and we are grateful for his work and support. Daniel Jones was appointed as trustee and voted as Chair on 22 January 2025, to serve a 3 year term.
However, all Trustees are eligible to stand for re-election at the end of the year as set out in the deed of constitution. All new trustees need to be appointed by the trustee body for a period of three years, following a skills analysis and suitable references.
Trustee induction and training
All new trustees are given information relating to the responsibilities of trustees and orientation to the work of the Charity.
Trustee meetings
As a new small charity, the trustees meet formally at least three times a year, and receive regular informal updates from the director, Krish Kandiah each month. Various topics were discussed in the year to the date of the report including the ongoing running of the charity, safeguarding, finance and risk. The trustees have set up an annual programme to ensure that policies and procedures are regularly updated and reviewed. Legal advice is sought when necessary.
A register of trustees' interests is held to ensure that there are no conflicts of interest. This will be updated regularly. Related party issues are fully declared in the financial statements. The trustees have a clear procedure that if there is a potential conflict of interest on any matter, the trustee with the potential conflict of interest is asked to leave the room and take no part in the debate or decision.
Organisation of the Charity
The operations of the charity are conducted in accordance with the policies and strategy approved by the Trustees. There are no sub-committees. The trustees have also been actively involved in the running of the charity. Some trustees have provided practical input in handling finances and project support.
Risk Management
The Trustees will periodically review risk, including its financial procedures, seeking to ensure all major risks to which the charity might be exposed are identified, in particular those relating to the operations and finances of the Trust. The Trustees are satisfied that there are systems in place to mitigate the exposure to major risks.
13
FINANCIAL REVIEW
Overview
The accounts are prepared on an accruals basis. The statement of accounts and financial activities are to be found on pages 15 to 22.
Thanks to the generosity of partner organisations and corporate donors, we have continued to run projects and provide training and support for refugees within the UK.
Expenditure of £100,419 (2024: £122,875) has been recorded.
The deficit for the year was £42,922 (2024: Deficit £131,102) of which £31,840 (2024: Deficit £33,692) are restricted funds.
We received a total of £57,588 (2024: £61,500) from grant funding. A portion of the funds went towards specific projects and another portion was allocated to salaries for the Director.
Principal Funding Sources
The principal funding sources for the charity are currently three-fold:
- 1.General donations via Stewardship. Gift Aid is collected by Stewardship on our behalf where applicable.
2.Grant funding: grants have been given for rapid response to the Ukraine crisis, salaries and projects.
3.Restricted funds for a housing project for one Ukrainian family in
Brighton.
14
FINANCIAL REVIEW
Going Concern
Having reviewed the level of funds available together with the future projected cashflow, the trustees have reasonable expectation that that the charity has adequate resources to continue its activities for the current financial year. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
Statement of the Trustees' Responsibilities
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
- Charity law in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue,
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on .............................................. and signed on its behalf by :
Chair: ............................................... (Signature) ................................................ (Printed)
15
Section A: Statement of Financial Activities
Charity Commission Registration Number 1188534
| Sanctuary Foundation | CC17a | ||||
|---|---|---|---|---|---|
| 1 Apr 2024 | To | 31 Mar 2025 | |||
| Unrestricted funds |
Restricted income funds |
Endowment funds |
Total 2025 | Total 2024 | |
| £ | £ | £ | £ | £ | |
| Incoming resources (Note 3) |
|||||
| Incoming resources from generated funds |
|||||
Voluntary income |
42,038 | 57,588 | 99,626 | 59,290 | |
| Activities for generating funds | 0 | 0 | |||
| Investment income | 793 | 793 | 669 | ||
| Incoming resources from charitable activities |
0 | 1,416 | |||
| Other incoming resources | 0 | 61,500 | |||
| Total incoming resources | 42,831 | 57,588 | 0 | 100,419 | 122,875 |
| Resources expended (Notes 4-5) |
|||||
| Costs of Generating Funds | |||||
| Charitable activities | 52,953 | 89,428 | 142,381 | 253,347 | |
| Governance costs | 960 | 960 | 630 | ||
| Other resources expended | 0 | 0 | |||
| Total resources expended | 53,913 | 89,428 | 0 | 143,341 | 253,977 |
| Net incoming/(outgoing) resources before transfers |
(11,082) | (31,840) | 0 | (42,922) | (131,102) |
| Gross transfers between funds |
(25,802) | 25,802 | 0 | 0 | 0 |
| Net incoming/(outgoing) resources before other recognised gains/(losses) |
(36,884) | (6,038) | 0 | (42,922) | (131,102) |
| Net movement in funds | (36,884) | (6,038) | 0 | 126,321 | (131,102) |
| Total funds brought forward |
120,284 | 6,038 | 0 | 126,321 | 257,423 |
| Total funds carried forward | 83,399 | (0) | 0 | 83,399 | 126,321 |
16
Section B: Balance Sheet
Accounts for the year
01-April-2024 to 31-March-2025
| Unrestricted funds | Restricted income funds |
Endowment funds | Total 2025 | Total 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Current assets | |||||
| Stock and work in progress | - | - | - | - | - |
| Debtors (Note 7) | 31 | - | 31 | 2,506 | |
| (Short term) investments | - | - | - | ||
| Cash at bank and in hand | 83,368 | - | 83,368 | 127,825 | |
| Total current assets | 83,399 | - | - | 83,399 | 130,331 |
| Creditors: amounts falling due within one year (Note 8) |
- | - | - | 4,010 | |
Net current assets/(liabilities) |
83,399 | - | - | 83,399 | 126,321 |
| Total assets less current liabilities |
83,399 | - | - | 83,399 | 126,321 |
| Creditors: amounts falling due after one year (Note 12) |
- | - | - | - | - |
Provisions for liabilities and charges |
- | - | - | - | - |
| Net assets | 83,399 | - | - | 83,399 | 126,321 |
| Funds of the Charity | |||||
| Unrestricted funds | 83,399 | 83,399 | 120,284 | ||
| 0 | 0 | 0 | |||
| Restricted income funds (Note 9) | (0) | (0) | 6,038 | ||
| Endowment funds (Note 9) | 0 | 0 | 6,038 | ||
| Total funds | 83,399 | (0) | 0 | 83,399 | 126,321 |
| Print Name | Date of approval | ||||
| Signed on behalf of all the trustees |
|||||
17
SECTION C: NOTES TO THE FINANCIAL ACCOUNTS
| 1.1 Basis of accounting | 1.1 Basis of accounting | 1.1 Basis of accounting | 1.1 Basis of accounting |
|---|---|---|---|
| These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: |
|||
| • Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); | |||
| • and with | Accounting Standards; | ||
| or | X | Financial Reporting Standards for Smaller Enterprises (FRSSE); | |
| • and with the Charities Act. | |||
| 1.2 Change in basis of accounting | |||
| There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. |
| Note 2 Accounting policies INCOMING RESOURCES Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources · the charity becomes entitled to the resources; · the trustees are virtually certain they will receive the resources; and · the monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. |
Note 2 Accounting policies INCOMING RESOURCES Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: resources · the charity becomes entitled to the resources; · the trustees are virtually certain they will receive the resources; and · the monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. |
|---|---|
| These are included in the Statement of Financial Activities (SoFA) when: | |
| · the charity becomes entitled to the resources; | |
| · the trustees are virtually certain they will receive the resources; and | |
| · the monetary value can be measured with sufficient reliability. | |
| Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. |
|
| Grants and donations Tax reclaims on donations and gifts |
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. |
| Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. |
18
Note 2 Accounting policies (Cont’d)
| Contractual income and performance related grants |
This is only included in the SoFA once the related goods or services have been delivered. |
|---|---|
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. |
| Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. |
|
| Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. |
|
| Donated services and facilities | These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._The value placed on these resources is the estimated value to the charity of the service or facility received. |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
| Investment income | This is included in the accounts when receivable. |
| Investment gains and losses | This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. |
| EXPENDITURE AND LIABILITIES | |
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. |
| Grants with performance conditions |
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. |
| Grants payable without performance conditions |
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. |
| ASSETS | |
| Tangible fixed assets for use by | These are capitalised if they can be used for more than one year, and cost at least £500. They are valued |
| charity | at cost or a reasonable value on receipt. |
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. |
| Stocks and work in progress | These are valued at the lower of cost or market value. |
19
| Note 3 Analysis of incoming resources | Note 3 Analysis of incoming resources | Note 3 Analysis of incoming resources | Note 3 Analysis of incoming resources |
|---|---|---|---|
| Incoming resources may be further analysed if this would help the reader of the accounts. | |||
| Analysis | 2025 | 2024 | |
| £ | £ | ||
| Voluntary income | General Donations | 99,626 | 59,290 |
| - | - | ||
| Total | 99,626 | 59,290 | |
| Activities for generating funds |
Event Income | - | 1,416 |
| - | - | ||
| Total | - | 1,416 | |
| Investment income | Bank Interest received | 793 | 669 |
| - | - | ||
| Total | 793 | 669 | |
| Other incoming resources | Grants received | - | 61,500 |
| - | - | ||
| Total | - | 61,500 |
20
| Note 4 Analysis of resources expended | Note 4 Analysis of resources expended | Note 4 Analysis of resources expended | Note 4 Analysis of resources expended | Note 4 Analysis of resources expended | Note 4 Analysis of resources expended |
|---|---|---|---|---|---|
| Resources expended may be further analysed if this would help the reader of the accounts. | |||||
| Analysis | 2025 | 2024 | |||
| £ | £ | ||||
| Charitable activities |
Salaries incl. Employers NIC & Pension | 118,617 | 163,632 | ||
| Charitable Activities | 20,461 | 73,057 | |||
| Support Cost | 3,303 | 17,288 | |||
| Total | 142,381 | 253,977 | |||
| Governance costs |
Legal Fees | - | - | ||
| Independent Examination | 960 | 630 | |||
| - | - | ||||
| Total | 960 | 630 |
| Note 5 Support Costs | Note 5 Support Costs | Note 5 Support Costs | Note 5 Support Costs | Note 5 Support Costs | |
|---|---|---|---|---|---|
| Please complete this note if the charity has analysed its expenses using activity categories and has support costs. |
|||||
Support cost type |
Fundraising activity |
Charitable Activity |
Governance Activity |
Total 2025 | Total 2024 |
| £ | £ | £ | £ | £ | |
| Legal Fees | - | - | - | - | |
| Independent Examination |
- | - | 960 | 960 | 630 |
| Office Costs and Equipment |
- | 1,234 | 1,234 | 3,345 | |
| Other expenses | - | 2,069 | 2,069 | 13,943 | |
| Total | - | 3,303 | 960 | 4,263 | 17,918 |
21
| Note 6 Paid employees | Note 6 Paid employees | Note 6 Paid employees | ||
|---|---|---|---|---|
| 6.1 Staff Costs | ||||
| Total 2025 | Total 2024 | |||
| £ | £ | |||
| Gross wages, salaries and benefits in kind | 110,038 | 149,454 | ||
| Employer’s National Insurance costs | 6,419 | 11,127 | ||
| Pension costs | 2,159 | 3,051 | ||
| Total staff costs | 118,617 | 163,632 | ||
| 6.2 Average number of full-time equivalent employees in the year | Total 2025 | Total 2024 | ||
| Number | Number | |||
| The parts of the charity in which the employees work |
Charitable Activities | 3 | 4 | |
| Governance | - | - | ||
| Total | 3 | 4 | ||
| 6.3 Defined contribution pension scheme | ||||
| Brief details of the scheme | The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. |
|||
| Total 2025 | Total 2024 | |||
| £ | £ | |||
| The costs of the scheme to the charity for the year | 2,159 | 3,051 | ||
| The amount of any contributions outstanding at the year end | - | 402 | ||
| The amount of any contributions prepaid at the year end | - | - |
| Note 6 Paid employees | Note 6 Paid employees | Note 6 Paid employees | ||
|---|---|---|---|---|
| 6.1 Staff Costs | ||||
| Total 2025 | Total 2024 | |||
| £ | £ | |||
| Gross wages, salaries and benefits in kind | 110,038 | 149,454 | ||
| Employer’s National Insurance costs | 6,419 | 11,127 | ||
| Pension costs | 2,159 | 3,051 | ||
| Total staff costs | 118,617 | 163,632 | ||
| 6.2 Average number of full-time equivalent employees in the year | Total 2025 | Total 2024 | ||
| Number | Number | |||
| The parts of the charity in which the employees work |
Charitable Activities | 3 | 4 | |
| Governance | - | - | ||
| Total | 3 | 4 | ||
| 6.3 Defined contribution pension scheme | ||||
| Brief details of the scheme | The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. |
|||
| Total 2025 | Total 2024 | |||
| £ | £ | |||
| The costs of the scheme to the charity for the year | 2,159 | 3,051 | ||
| The amount of any contributions outstanding at the year end | - | 402 | ||
| The amount of any contributions prepaid at the year end | - | - |
22
| Note 7 Debtors and prepayments | Note 7 Debtors and prepayments | Note 7 Debtors and prepayments |
|---|---|---|
| Analysis of debtors | Amounts falling due within one year | |
| 2025 | 2024 | |
| £ | £ | |
| Analysis of debtors | Amounts falling due within one year | |
| 2025 | 2024 | |
| £ | £ | |
| Note 8 Creditors and accruals | ||
| Analysis of creditors | ||
| Amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | - | 3,607 |
| Other creditors | - | 402 |
| Accruals and deferred income | - | - |
| Total | - | 4,009 |
23
| Note 9 Endowment and restricted income funds | Note 9 Endowment and restricted income funds | Note 9 Endowment and restricted income funds | Note 9 Endowment and restricted income funds | Note 9 Endowment and restricted income funds | Note 9 Endowment and restricted income funds | Note 9 Endowment and restricted income funds |
|---|---|---|---|---|---|---|
| 9.1 Funds held | ||||||
| Fund Name | Purpose and Restrictions | |||||
| Pembroke | Restricted | Ukraine Housing | ||||
| Benefact Trust | Restricted | Staff Salaries and website | ||||
| 9.2 Movements of major funds | ||||||
| Fund names | Fund balances brought |
Incoming resources |
Outgoing resources |
Transfers | Gains and losses |
Fund balances carried |
| £ | £ | £ | £ | £ | £ | |
| Pembroke | 6,038 | 3,588 | (10,850) | 1,224 | 0 | 0 |
| Benefact Trust | 0 | 54,000 | (78,578) | 24,578 | 0 | 0 |
| Total Funds | 6,038 | 57,588 | (89,428) | 25,802 | 0 | 0 |
24
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