Charity registration number.. 1202270 Penrith and Eden Refugee Network Annual Report and Financial Statements for the Year Ended i l August 2025 CoJnniut]ity Accounting Plus Units l & 2 North West 41 Talbot Street NGI 5GL
Penrith and Eden Refugee Network Contents (¢ontinu¢d) Reference and Administrative Details Trustees, Report 2to8 Statement of Trustees, Responsibilities Independent Examiner'5 Report 10 Statement of Financial Activities 11 to 12 Balance Sheet 13 Notes to the Financial Statements 14to22
Penrith and Eden Refugee Network Refer¢n¢¢ and Administrative D¢tails Trustees Salt Kuzu Robert Postlethwaite Emma Gray Alison Ross Charity Registration Number 1202270 Principal Office Mostyn Hall Friargate Penrith Cumbria CAII 7XR INdepeNdeNt Examiner Eva Stevens. employee of Community Accounting Plus Units l & 2 North West 41 Talbot Street Noitingham NGI 5GL Page I
Penrith and Eden Refugee Network Trust¢¢s' Report The trL15tee5 present the annual report together M'ith the financial ststeTnents of the charity for the year ended i I Auuu5t 2025. Structure, governance and management Nffilure ufgovernin¥ documenl The charity is operated under the rules of its tonstitution adopted 0910312023. Recruilmenl ppOin1eI oltruslees The first Trustees were active members of the association from which the charity emerged. All four Trnstees were re-elected by PERN members at the first AGM, which was held on 17 May 2024 and the second AGM which was held on ? December 2(124. Objectives and aetivities Oljjects aims The objects of the CIO to be carried oiit in Penrith, CuTnbria and the surrounding area are.. {a) To promote social inclusion for the public benefit b). preventing people, and their dependants. from becoming sociall). excluded, relieving the needs of those people 'hO are socially excliided and assisting them to integrate into society. For the piirpose of this clause 'socially excliided, Ineans beingF excliided from society, or part5 of Society, as a result of discriminatioii or social and ecoiiomic disadvantage on the bFrounds of race or ethiiic origin, including those with refugee or iTninigraiit StaS. {b) The prevention or relief of poverty amongF jiidividuals who are excluded froTn society, or part5 of society. as a resiilt of di5cfiTnination or social and ecoiiomic di5advantagFe on the ¥Frounds of race or ethnic origin, including those w'ith refugee or immigrai)t status, through the provision ol'emergency grants of financial assistance. {c) The promotion of equality and diversity ftsr the public benefit by pion)oting activities to foster understanding and good relations between the general public and people of different races and ethnicities. including those with refugee or iminigrant status. Page 2
Penrith and Eden Refugee Network Trustees, Report (¢ontinu¢d) Objectives, 51Tulegies andurtivilies Nem. ReTte Support, includin¥ First Steps Housin PERN Legal & Info PERN English We prioritise these three services because they are 'upstream interventions. destitution and empower asylum seekers and refugees to be independent. initiatives designed to prevent Everything we do is underpinned by PERN'S core values.. Lived experience voice and leadership Inclusion of sanctuary, seekers including the most vulnerable Independence and empowernient Anti-racism Providing a professional service at the highest possible level of quality We are a values-led organisation based on solidarity rather than charity, with a working practice of 'nothing about me without me . This ensures we are person-centred, listen and act upon this learning. PERN'S ambition is to be an alliance of refugees and those who have lived longer ill the UK. All of our services are guided by the people ivho use them. For example, on PERN s frontline, 75 /0 of the New Regee Support team, and 63Q/o of our Legal and Info team, have lived experiejice as an asylum seeker, regee or iminigrant. In the course of the year, we expanded oiir board to six members. and now 500/0 of the board have direct lived experience as asyluin seekers. One of oiir four trnstees has direct lived experience as an as}'lum seeker. We expect this number to increase in future years because lived experience eTnpO..erint1it is at the heart of PERN. and we believe that the people best placed to Shape our 5ervice5 are those who use them. Through our u5er5' experience, we know thk)t once a person learns En¥lish, gains refugee status, secures a job and finds safe housin¥, they cali live an iiidependent, di¥nified life, coiitributing socially aiid econoTnically to UK society without ongoing reliance on third sector or statutory support. Page 3
Penrith and Eden Refugee Network Trustees, Report (¢ontinu¢d) New Refugee Support, including First Steps Housing For new regeeS in Carlisle and West Cumbria. Once granted re8¢e Sta5, asylum seekers are given 28 days, notice of eviction froTn section 95 accommodation. The vast majority end up homeless 01 at risk of l)omelessness. More than 90/0 of the people PERN works with are homeless or at risk of becoming homeless. We have had to give out iough-sleeping kits to soine people. Many new refugees have to sofa surf until a housing solution is found. They tell us that in order to become independent Ihey need a job and a safe place to live, and Ihis is why we offer employment support along with help in finding a home. We are the only organisation in Cumbria providing specialist housing support for new refugees who have come through the asylum rouie. Our New Refugee Support (NRS) service found homes for over 50 refugees in its first year of operaiion and provided support for finding employment and navigating life. 30 people found a safe home in PERN-relaied shared houses, 6 via our"Rent a Room, scheme, and we supported a further 14 people to obtain private rentals. In the first three months of our new work linking with Cumbrian employers. we supported 23 refugees to secure jobs. NRS provided support with a wide array of practical needs together with creating social connections, friendship and real belonging to the local community. We have a strong team of volunteers with a structured training prograinme. Support includes accessing health appointments and Universal Credit. applications for travel documents and opening bank accounts, and we provide a comprehensive orientation package to new families .110 a1ve througFh family reuiiion. PERN Legal aDd Inforrnation For asylum seekers in Barrow. West Cumbria and Carlisle. Cumbria became an asylum dispersal area in 2022. There w'ere then, and still are, no legal aid immigration lawyers in Cumbri4 so PERN stepped up to create the county's first legal infomiation centre flir asylum seekers. PERN Legal and Info is now an IAA3 regulated service and in the year to April 2025. we acted on 266 case files, including 85 asylum appeals. This service is also accessed by people with no recoiirse to public funds {NRPF}, who are an extremely vulnerable group with a high risk of destitution. We opened a second Legal and Info office in BaOW this year, to support as)'lum seekers in that part of Cumbria. Page 4
Penrith and Eden Refugee Network Trustees, Report (¢ontinu¢d) PERN English Classe5 For asylum Seekers it] Carli51e. Asylum seekers are not pemiitted to attend GovernMent-nded English classes for the first six months after arrival. They have many needs, including traun)& mental health issues, isolation and poverty. We run two centres in Carlisle. with classes on two days a week. each for two-hours. On average, 16 volunteers a week run the service, which is open almost every single week of the year. We deliver 4 levels of English classes. including for complete beginners. We provide classes to an average of 60 students a week. amounting, over the reporting period of this TAK io approximately 3000 siudent attendances. The classes help people improve their English so they can become independent and be ready for work. Volunteers create a M'elcome, safe, and trusting environment to identify and support any additional needs that attendees may have, including registering M'ith GPS and accessing Carlisle College CL)urses. Penrith W¢lcome5 Diversity We continue our welcome and siipport for all people of minoritised ethnic and migrant background in Penrith and siirrounding area through oiir weekly English Club; commiinitv outreach events, pastoral care and some 1-2-1 case work. 111 5uminei 2025, the leadership of this ¥roup passed to a local refu¥ee, who has stepped up very effectively. Edueation and Campaigning Activities included an all-day stall in the town centre as part of the UK'S Refugee Week, io raise awareness of the facts about refugees and asylum seekers via our updated Mlh Busters fact sheet (produced in conjunciion with another local refugee support group) and through talking 10 passers-by. We held a well-atiended Great Get Together picnic, which was reported positively in the local newspaper (The Cumberland and Westmorland Herald). We continued to encourage refugees and asylum seekers to speak for themselves: and several did so. including on BBC Radio Cumbria. W¢ continued to foster Contact with our local MP abolit the UK Government's increasingly hardline policy towards immi£ration, and abolit national and local intimidation and racism directed towards asylum seekers, refugees and immigrants. We hosted the multimedi4 interactive Es¢ape to Safety exhibition at Carlisle College with over 800 students participating, mo%t of whom would be regarded as a hard io reach audience. Essential role of our volunteers Volunteer roles include infomjation and advice, Englisl) teaching and personal support. We could not function to the level we do without our volui)teeis' time, professionalisn) and dedication. Over half of our 50 active volunteers have direct lived experience. PERN has been at the forefront of having asylum seekers in mainstream volunteer rL)les w'ithin our organisation. It is our culture to enable as}'lum seekers and refugees, whilst supporting people through tough times. We work in ways that are trauma infomed and mulii-lingual enabling as5'lum seekers and refugees io Ihrive in the PERN culture. We activel}. identify, and challenge struciural and instiiutional bias and barriers to deep listening to the lived experience voice and participation. In 2024 we ran a lived experience leadership programme, funded by Ben and Jerry's Foundation. From the cohort of 14 participants, over half are now active as volunteers or representing PERN in the media on local and regional radio and television, and at formal meetings. including with local councillors and MPS. Page 5
Penrith and Eden Refugee Network Trustees, Report (¢ontinu¢d) Public benefil Our three main services promote social inclusion by a5S15ting refugees and asyluin seekers to inteurate into Society. Once people have refugee statu5, they need a home and job. iii order to become econotnically active and pla), a meaninbTful role in the comtnunities in which they live. Our services support people who are at risk of homelessness and destitulion. More broadly. we promote equality and diversity for the public benefit through our educational and campaigning activities, promoting activities to foster understanding and good relaiions between people of all different races and ethnicities. including those with refugee 01 iminigrant status. Our beneficiaries are very marginalised and by helping them build trust and make connections with the local eommunity through our activities. we contribute to social cohesion. The majoriry of asylum seekers will eventually be granted refugee status to slay in the UK. As asylum seekers the}, are preparing to make a new. life here. Once granted refugee status the}, will be eligible to work so learning English is an important part of helping them to be economically active in the future. Cumbria. in particular. needs adults of working age to join the local workforce. The trustees confirn) that they have complied ..ith the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Achievements and performance In the absence of sufficient statutory support for asylum seekers and rege£s, who are a highly vulnerable group. PERN took on the essential but tough stuff of le(Tal setwices and homelessness prevention for new refugees. We run these to a hi¥h standard, infonned by and in lar¥e part delivered by our users and by people with lived experience. Our New Rcfugce Serviet with First Steps Housing was siarted during this year io deliver long-teml, person-centred support for ne. refugees io survive. navigate life and thrive. A key achievement was developing our 4 pathways to homelessness prevention: l. 'Rent a Room to a Refugee, lodging scheme 2. Shared housing in partnership with private philanihropic landlords Jobs pathay- supponing people to move from zero hours CL)niracis 10 pern)anent contracts, enabling them to move from sofa surfing to private rentsl 4. Advo¢acy for a few extremely vulnerable people to get Sla] housing This service established homelessness prevention solutions, including the PERN Rent a Room Scheme, relationships with philanthropic landlords and an effective pathway out of homel¢ssness through oiir employer links work. There is still 50 much more we waiit to do, but thi5 service ha5 made excellent Start. Similarly. our re(Tulated Legal and Info service is unique in Cumbria. where there are no legal aid in)migration solicitors. This swear, we expanded this service to another area of Cumbria, to ensure that asylum seekers living in Barrow w'ere more easil}, able to access legal advice. This year we uplifted our regulation for PERN Legal and Info from IAA2 10 IAA3 in as}'lum and protection work. This enables the service to support asylum appeal work. We professionalised our services by building case management systems, and some of our freelancers became employees. Increased Costs (NIC, pension, sick and holiday pay) were outiveighed b). the increased stability for the individugls ¢oncerned. By year end, we had four members of siaff, one of whom is fulltime. and the others are part-time. Page 6
Penrith and Eden Refugee Network Trustees, Report (¢ontinu¢d) We were able to niake a difference by coiitinuing to provide regiilar, qualits. EngFlish classes and legal support in a safe environtnent where people feel they beloiig. We have seen that coming to Enuli5h classes and bFetting 511PPOrt in the arduous proce55 of applying for asylum helps people prepare for a new life in the UK. reduces their i501ation [d helps prevent a decline in mental health. Relugees who are in Penrith and Eden on resettlement projects were supported through our Penrith Welcoffte5 Diversity activities. This strand of oiir work ineludes people of all minoritised ethnic background. some of wl)oin experience social exclusion, microaggressions and htsstility (gometimes amounting to hate crimes) on account ol. race or ethnicity. Our activities which are coordinated by a resettled refugee included a weekly English conversation group and outings. This gives oiir beneliciaries somewhere to belong and a supportive community to feel part of. as well as practical skills helping ihem to navigaie life in ihe UK (e.g. English comprehension) and fun experiences to help make positive memories iogether. We continued to M'ork closely with other voluntary organisations in Cumbria, such as the Carlisle Refugee Action Group, Westmorland and Fumess Refugee Support groiip and Multiciiltural Furness. We also strengthened oiir links with national reget organisations such as the Refiigee Council and the No Access to Accommodation NetiVOTk (NACCOMI. We were invited to NACCOM'S national conference to speak about PERN Legal and Info and oiir Ne." Refugee Support setwice, incliiding First Steps Housing. In August 2024 across the UK there Were anti-migrant, anti-refiigee, Islamophobic demonstrations and riots led by the Far Right. Carlisle was a target and we M'ere key to communicatin£ to oiir beneficiaries how to keep safe. We supported people emotionally and iii reporting racist incidents and crime5 to the police. As a regulated immiuration service, the PERN office wa5 a target. We put iii place security inea5llres to protect our staff, voluiitetrs and users at the centre5 we operate from. Duiin¥ the year we continued to risk assess and put in place further measure5 including security cameras at the Carlisle office. The hostility continued in waves throughout the year, and we continue io be very vigilant. PERN had an impact in significant a'S in ensuring that the voices of lived experience were present in places where discussions and decisions about asylum seekers and refugees were being made. Here are some examples.. In September 2024. in re%ponse to th¢ anti-immigrallt riots, there was a confeTence ¢alled by the Li)cal Authorities to reinvigorate community safery, partnership and cohesion. The prednminant focus in including people was on local authority staff, not the wider coinmunity- PERN'S policy is that if someone is attending a conference who does not have lived experience, they should he accnmpanied b). someone with lived experience so we invited two people with lived experience to attend with us. They were in the minoritj. hut it was notable that their presence changed the tone of conversations. Confer¢nc¢ members could no longer tslk, 'aboiit as}'lum seekers and refugFees' becaiise they ..ere iii the rooin. In Febrnary 2025, Cumberland Network of Sallcary held it5 first conference day. There were no conference 5peaker5 from people with lived experience, ..hiCh M'as against PERN's wa)'s of workinb. In coi)siiltation with the event organiser, tw'o people froTn the PERN Leadership trainingF weekend became speakers on relevant topics. Alongside this, members of the two most advanced PERN English classes attended, th115 ensuring that more than half coiilerence atteiidees had 'lived experience.. At the June 2025 Coi)ference other tsrganisations had ftsllowed PERN'S example and brou¥ht along 'experts by experience. Page 7
Penrith and Eden Refugee Network Trustees, Report (¢ontinu¢d) Financial revie Wc arc in a stable financial position. As indicat¢d in the end of year ac¢ounts th¢ ¢harity is able to me¢t the ¢xpendityr¢ of all ¢urrent contrartual financial ¢ommitments. We have enough ¢ommitted nding to se¢ur¢ most of our essential servi¢es for part of th¢ year ahead. W¢ hav¢ robust financial planning in plac¢ and have a high expectation of se¢uring ndIng beyond this. TrLiStees are seeking to increase the arnount of reserves held to provide additional financial security to the charity. We are confident of the financial future because we have good govemanee, sound systems, clear strategy based on our values and a good reputation. We have excellent financial plai)ning that has enabled us to grow and are now developing a strategy and plan io diversify our income. However, we face the uncertainty of local authority funding and it is evident that grantl irust funding is increasingly hard to secure. Policy on reserves We hold reserves to ensure contractual financial commitnients can be made it] the event of charity closure and to ensure stability and sustainability of our service5 It] the event of unforeseen financial requirements. We review our policy yearly. The annual report was approved by the trnstees of th¢ charity on 0210212026 and signed on its behalf by.. Robert Postlethwaite Trustee Page 8
Penrith and Eden Refugee Network Statement of Trust¢¢s' Respon$ibilitie$ The tnjstees are responsible for preparing the trustees, report and the financial statements iii accordance with the United KingFdoin Accounting Standards (United Kiiiudom Generall), Accepted Accountinb Practice) and applicable law and regulations. The lam, applicable to charities requires the trustees to prepare financial ststements flir each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements. the trustees are required to.. select suitable accout]ting policies and then apply them consistently,. observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state i¥'hether applicable accountin£ st[dardS have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial sratemenis on the going concern basis unless it is inappropriate to presume that the charity will CL)ntinue in business. The trustees are responsible for keeping proper accliunting records thai disclose '1th reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with th¢ Charities Act 2011, the Charities {Accounts and Reports) Regulations 2008, and the provisions of th¢ constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and dctection of fraud and other irregularities. The trustees are responsible for the n)aintenance and integrity of the corporate and financial infomiation included on the charitable con)pai)y's website. Legislatioi) goveming the preparation and dissemination of Iinancial statements may difler from legislation ii) other jurisdictions. Approved by the trnstees of the charity oil .Q21QW2Q2&... and signed on its behalf by.. Robert Postlethwaite TTUStee Page 9
Penrith and Eden Refugee Network Independ¢nt Examiner's Report to the tru$te¢s of P¢nrith and Ed¢n Refugee Nelwork Independent examiner's report to the tru5tee5 of Penrith and Eden Refugee Network I report to the trustees on my examinatiot] of the accounts of Penritli and Eden RefllgFee Network (the Charity) for the year ended 31 August 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'l. I report in respeci of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in cgrrying oiit my examination I have followed all the applicable directions given by the Charity Commission under section 145(5Xb) of the Act. Independent examiner's 51atement Since the Cliarity's gross incon)e exceeded £250,000 your examiner Inust be a member of a body listed in section 145 of the ?0 I I ALt. I coiifinn that l ain qu(Ilified to undertake the examinatioii because l am a member of the Chartered Institute of Public FinanLe dnd AccountdnLy (CIPFA), w'hich is one of the listed bodie5. I have conipleted my examination. l LonfiTm that no matters l)ave come to iny attention in connection with the examination giving me caiise to believe that in any inaterial respect.. l. accounting records were not kept in respect of the Charity as required by section 130 of the Acr,. or 2. the accounts do not accord with those records,. or the accounts do not comply i¥ith the accounting requirements conceming the forni and content of accounts set out in the Charities {Accounts and Reports) Regulatioi)s 2008 other than any requirement that the accounts give a 'true and fail view which is not a Inatter considered as part of ali independent examination. I have no concerns and have come across no other rnatters in connection with the examination to which attentiL)n should be dra1 in this report in order to ¢nahle a prapcr iinderstaiiding of the account% to be reached. Eva Stevens. BSC, CPFA. employee of Community Accounting Plus member ol'the Chartered Institute of Public Finance and Actountancy (CIPFA) Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Date.. 0210212026 Page 10
Penrith and Eden Refugee Network Statement of Financial A¢tivitie$ for the Year Ended 31 August 2025 Total (18 months) 2024 Total 2025 Unrestricted Restricted Note Income and Endowments from: Donations and legacies Charitable activities 5,028 868 5,028 272,664 29,178 195,456 271,796 Total Income 5.896 271.796 277,692 224,6i4 Expenditure on.. Charitable activities l).769} (147.1041 (150.8731 (112.428} Total Expenditure l),769} (147,1041 (150,8731 {112,428} Net income Gr05S transfers between funds 2,127 1346} 124.692 346 126,819 112,206 Net movement in funds 1,781 125,038 126,819 112,206 Reeoneiliation of funds Total funds brought forward j4,?99 106?51 140,550 28,344 Total ndS catTied fonvard 36,080 231,289 267,369 140,550 All of the Charity's activities derive from continuing operations diiring the above two periods. The funds breakdown for the period is shown in note 13. The notes on pages 14 to 22 form an integral part of these financial statenienrs. Page 11
Penrith and Eden Refugee Network Statement of Finan¢ial A¢tiviti¢s for the Year Ended 31 August 2025 (continued) These are the figure5 for the previou5 accounting period and are included for Comparative purposes Total (18 months) 2024 Unre$trieted Restrieted Note Income and Endowments from: Donations and legacies Charitable activities 29,178 29,178 195,456 195,456 Total Income 29,178 195,456 224,634 Expenditure on.. Charitable activities (7,765) (104,6631 {112,4?8} Total Expenditure 7,765 104,6631 112,498 Net movement in funds 21,413 90,793 11 ?,206 Reconciliation of funds Total funds brought fonward 12,886 15,458 28,344 Total funds carried forward 13 106,?51 140,550 The notes on pages 14 to 22 form an integral part of these financial statenienrs. Page 12
Penrith and Eden Refugee Network (Registration number: 1202270) Balance Sheet as at 31 August 2025 202S 2024 Note Fixed assets Tangible assets 1,607 2,152 Current assets Debtors Cash at bank and in hand 10 972 266,33) 139,897 267,i05 139,898 Creditors: Amounts falling due within one year 12 11,543) 11,500} Net current assets 265.76? 138,398 Net assets 267,369 140,550 Funds of the charity: Restrieted income funds Restricied funds 13 231,289 106,251 Unrestrietcd ineome funds Unrestricted funds 36,080 34,299 Total funds 13 267,369 140,550 The financial statements on paues I I to 22 were approved by the trustees. and auth0ri5ed for issue on 0210212026 . and S]ed on their behalf by.. Salt Kuzu Trustee The notes on pages 14 to 22 form an integral part of these financial statenienrs. Page 13
Penrith and Eden Refugee Network Note$ to th¢ Finan¢ial Statements for the Year Ended 31 August 2025 Aeeounting polieies Statement of compliance The financial statements have been prepared in accL)rdance w'ith the second editilin of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011. Basis of preparation Penrith and Eden Refugee NeN'ork meets the definition of a public benefit eniity under FRS 102. Assets and liabilities are initially. recognised at historical cost or transaction value unless Othenvise stated in the relevant accounting policy noies. Exemption from preparing a cash flow statement Under the exemption available to smaller chariiies the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements. Going eoneern The financial statements have been prepared on a going concem basis. The trustees assess whether the use of going concem is appropriate i.e. whether there are any Tnaterial uncertainties related to events or conditions that Jnay cast significlt doubt on the ability of the charity to coiitinue as a ¥oin¥ LonLetn. The trustees make this assessment in respect of a period Of one year from the date of approval of the finaiicial statements. Income and endowments Voluntary income inLludiii¥ doiiations: gifts, le¥dLies and grant5 that provide Lore fundin¥ tsr are of a general nature is recognised when the Lhdrity has entitlement to the inLome, it is probable that the incoine will be received and the amolliit can be n)easured witl) 5ufficieiit reliability. Donalions and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Graiits. receivable Grants are recognised when the Lharity has an entitlen)ent to the funds and any Ltsndition5 linked to the graiits have beeli met. Where perfotmanLe Londitions dre attached to the grant and are yet to be met, the income is ieLo¥lli5ed as a liability and included On the biilance Sheet as deferred income to be released. Expenditure All expenditure is recognised once ihere is a legal or constructive obligarilin to that expenditure. ir is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expendiiure heading that aggregates sin)ilar costs to that category. Where costs cannot be directl!, aitributed to particular headings they have been allocated on a basis consistent with the use of resources, with cenirdl staff costs allocated on ihe basis of time spent. and depreciation charges allocated on the portion of the asset's use. Orher support costs are allLKated based on the spread of staff costs. Page 14
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) Churituble aLlivilies Charitable expenditure coinpri5es those costs incuTred bj the charity in the delivery of its activities and 5ervice5 for its btneficiarie5. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support thein. Taxalion The chaiity is considered to pass the tests set out in Paragraph I Sehedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable coinpany for UK corporatioi) tax purposes. Accordingly. the Lharity is poteniially exempt from taxation in respect of income or capital gains received within categories Lowered by Chapter J Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tallgible fixed assets Individual fixed &ssets costing £500.00 or more are initially recorded at cost. less any subsequent accumulated depreciation and subsequent accumulated impairment losses. DepreciatioTh and amortlskltion Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual value, over their expected useful economic life as follows.. Asset cla55 Fixtures & fittings Depreeiation rnethod and rate 20 /0 Straight line Trade debtors Trade debiors are amounts due from customers for merchandise sold or services perfomied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method. less provision for impaiment. A provision for the impaimient of debtors is established M'hen there is objective evidence that the charity will not be able to collect all amounts due according to ihe L)riginal terms of the receivables. Cash ek)sh equivalents Cash and cash eqllivalents ¢omprise ¢ash on hgnd and ¢all deposits, and other 5hort-tem) highly liquid illvcstments that are readily convertible to a knoTh amount of ¢ash and are subjert to an insignificant risk of Change in value. Fund strueture Unrestricted income funds are general ndS that are available for use at the triiste¢s' discretion in furtheran¢e of the objcctives of the charity- Restricted income funds are those doi)ated for use in a particular area or for specific purposes, the use of which is regtricted to that area or purpose. Page 15
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) Pcnsions And other post retircmcnt obligations 'l-hc charity. i)pcrates a defincd bcncfit pcn%ion s¢heme.Typi¢ally defined benefit plgns define an amount of pension benefit that an employee will re¢eive on retirement, usually dep¢nd¢nt on on¢ or mor¢ factors such as age, years of servi¢¢ and coinpensation. The liability recognised in the Balance Sheet in respect of defined henefit pen%ion plans is th¢ pre%ent value of the dcfined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit Inethod. The present value of the defined benefit obligation is detellnined by discountinb the estimated tUre payments by reference to Inarket yields at the reporting date on higTh-quality COTporate bonds that are denominated in the currency in which the benefits will be paid, and that have tenn5 to maturity approximating to the temjs of the related pension liability. Actuarial gains and losses are charged or credited to othei comprehensive incoine in the period in which they arise. 2 Income from donations and legacie5 Unrestrieted funds Total Total (18 months) 2024 General Donations and legacies; Donations from iiidividuals 626 626 Grants, including capital g5rants', Grants from coinpanies 4,402 4,402 29,178 5,028 5,028 29.178 3 Ineomt from eharitablt #ctivities Unrestricted funds Restricted Total Total (18 month5) 2024 General fund5 2025 Service incL)me Sundry, receipts Grants & donations 347 521 347 521 271,796 271,796 195,456 868 271,796 272,664 195,456 Page 16
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) 4 Grants and donations Unrestricted Restricted fund5 Total funds Westmorland & Furness Cumberland Council The National Lottery Community Fund Furness RefubFee Support Pcnrith Charities Diana Parker Trust 100,487 84,717 71,09? 15,000 500 100,487 84,717 71,092 15,000 500 2,000 1,100 1,000 302 626 NACCOM Street Pastors Adult ESL ai BrooklAnne Summers Sui)dry grants & donations 1,100 1,000 302 626 5,028 271,796 276,824 5 Expenditure on eharitable activities Unrestricted funds Restrieted Total Total (18 rnonths) 2024 General funds 2025 Project and Outreach Costs Equipment and Fulliiture Wages, Nl & pension Freelancers Purchases Rent and Building Volunteerin¥ and Scholarship5 Training Insurance Bank Charges Marketing and Publicity Subscriptions Computers ai)d Phones Office, legal & professional Items for Refiigees at]d Asylun) Seekers Travel and Subsist¢nc¢ Sundry expenses Depreciation 207 4.634 4,841 440 38,369 70,512 440 37,995 69,728 374 7,324 55,796 27,516 7,737 784 12.460 5,149 2,952 1,635 72 978 561 2,235 2,30i 12,460 6,252 2,952 ,635 72 978 561 2,235 2,30i 2,242 1,384 95 1,521 256 1.026 2,664 595 3,225 2,737 3,820 2,898 3,946 348 573 545 545 i,769 147,104 150,873 112,428 Page 17
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) 6 Statrcosts The aggregate payroll costs were as follows.. (18 rnonth5) 2024 2025 Staff cost5 during the year were: Wacyes and 5alaiies i6,73i 1.636 7,192 132 Pension costs i8,369 7,324 The Tnonthly average number of person5 (including senior Tnanagement team) employed by the charity during the year was as follows.. (18 rnonth5) 2024 202S Average number of employees J12024- 2) of ihe above employees participated in the Defined Contribuiion Pension Schemes. Contributions to the employee pension schemes for the year totalled £1,6i6 (2024 - £132}. No employee received emoluments of more than £60,000 during the year 7 Independent ¢amIner'S fe¢$ Durin¥ the peiiod, the fees payable (excluding VAT) to the charity's independent exarniner Cominunity Accounting Plus are analysed as lollows.. 2025 2024 Independent examination 1,170 1,170 8 Taxation The charity is a registered charity and is therefore exempt from corporation taxation. Page 18
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) 9 Tangible fixed assets Fixtures & rittings Total Cost At I September 2024 2,725 2,725 At 31 August 2025 2,725 2,725 Depreciation At I September 2024 Charge for the year 573 545 573 545 At i l August 2025 Net book walut At i l August 20?5 1.607 1,607 At i l August 20?4 2.152 2,152 10 Debtors 2025 2024 Prepaynents Other debtors 972 972 I I Cash and cash equivalents 2025 2024 Cash on hand Cash at bank 456 265,877 139,897 266,333 139,897 12 Creditors: amounts falling due within one year 2025 2024 Other creditors Accruals 37i 1,170 1,500 1,54i 1,500 Page 19
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) 13 Funds Balance at I September 2024 Balance at 31 August 2025 Incoming resources Re50urce5 expended Transfer5 Unrestricted funds Gener1 General 34,299 5,896 (i,769) {346) 36,080 Restrieted funds Documeni Translation Winter Clothes for Families PERN Le¥al and Info (Cuniberland) PERN Legal and Info (Westtnorland and Furne55) PERN New Refugee Support PERN English Penrith Welcomes Diversity RC North East and Cumbria Region Overheads Manageineiit Costs Places of Sancmary Computer Eqllipment (FibTU5) Leadership Development (346) (500) 346 500 51.039 1?3.512) 79,785 86,000 13,728 5,550 19,987 (8,554) 125,820) (i,450) (6,857) 77,446 22,195 2,391 10,175 4,491 23,305 71,092 2.5 21.400 156.566) (1.712) (3,761) (325) 14,526 788 17,639 3,204 3,529 713 4,990 (711) (4.990 Total restricted funds 106,251 271,796 (147,104 346 231,289 Total funds 140,550 277,692 (150,873) 267,369 Page 20
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) The specific purposes for which the funds are to be applied are as fLIIIows'. Document Translation Translation of documenis from multiple languages into English as required for presentation as evidence for asylum claims or other formal process. Winter Clothes for Families - Provision of clothing tokens for low income refugee or as)lum seeker families. PF.RN Legal and Info (Cumberland) - Service provision of legal and non-legal advice and support for asylum claims and refugee rights. PF.RN Legal and Info Iwesimorland and Furness) - Service provision of legal and non-legal advice and support for asylum claims and refugee rights. PF.RN New Refugee Support- Activiiies and services to support the integration of new refugees. PF.RN English Provision of English classes and other relevant education and learning activities to support Icarning English. Penrith Wclcomes Diversity - Work relating to community cohesion and the inclusion of refugees and all those who are black, brown or minoritised heritage or ethnic backgrounds in the Penrith and Eden area. RC North East and Cuinbria Region - fo provide direct and indirect support for the avoidance of destitution and the intcnration of asylum seekers and refugees in North Cumbria. Ovcrhcads Non-statTing costs relating to running the charity. Managyement Costs Salary and freelance costs for the leadership, management and administration of the charity. Places of Sanctuary -'Lived experience, talent development and the amplification of the voice of refugees. Coinputer Equipment (Fibrus)- Technology to enable effective activities aiid 5ervice5 of PERN. Leadership tkvelopment - Development and training for'lived experience, people of asylum and refu¥ee status. The transfer from the General fund to ihe Document Translation fund is to cover the deficit on this aeiiviry. Prei'ious period comparison The previous period's fund analysis figures have not been included for cornparison because sutTiciently detailed records are not available for that period and the fomiat of the accounts used in the previous period were not complete and did not meet the fomiatting reporting requirements as per the Charities SORP. Page21
Penrith and Eden Refugee Network Not¢s to the Financial Statements for the Year Ended 31 August 2025 (¢ontinu¢d) 14 Analvsis of net assets between funds Unrestricted 2025 Total funds General Restricted Tangible fixed assets Curreni assets Current liabilities 1,607 36,016 (1.54i) 1,607 267,305 11,543} 231.289 Total net assets i6.080 2i1,289 267,369 Unrestricted 2024 Total funds General Restrieted Tangible fixed assets Current assets Current liabilities 2,152 i3,6A7 1,500 2,152 139,898 11,500 106,251 Total net assets 106,?51 140,550 15 Related party transactlOllS There were no relaied parry transactions in the year. 16 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any Other benefit5 from the charity durin¥ the year. Page 22