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 ￿ppOin1￿e￿I 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 Sta￿S.
{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. Re￿￿Tte 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
Re￿gee Support team, and 63Q/o of our Legal and Info team, have lived experiejice as an asylum seeker, re￿gee
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 re￿geeS in Carlisle and West Cumbria.
Once granted re￿8¢e Sta￿5, 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 a￿1ve 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 Ba￿OW 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 M￿lh 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 re￿ge£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 path￿ay- 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 S￿la] 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 re￿get 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 Sallc￿ary 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 dra￿1 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.
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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 signific￿lt 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.
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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 kno￿Th 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.
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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
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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
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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.
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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
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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
Gener￿1
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.
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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