REGISTERED CHARITY NUMBER: 1207676
Report of the Trustees and Unaudited Financial Statements for the Period Ended 31st March 2025 for Carlisle Refugee Action Group
Carlisle Refugee Action Group
Contents of the Financial Statements for the Period Ended 31st March 2025
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|Report of the Trustees|2|
|Independent Examiner’s Report to the Trustees|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8|
|The following pages do not form part of the financial statements|
|Detailed Statement of Financial Activities|14|
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Carlisle Refugee Action Group
Report of the Trustees for the Period Ended 3 ~~1~~ [st] March 2025
The trustees present their report with the financial statements of the charity for the period ended 31[st] March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Name Carlisle Refugee Action Group Registered Charity Number 1207676 Registered Office 2 Lowthians Lane English Street Carlisle Cumbria CA3 8JR Trustees Mr J A Cartwight (Chair) Appointed 2-4-24 Dr N Y Arulanantham Appointed 2-4-24 Mr C R Middleton Appointed 2-4-24 Dr M A Paynther Appointed 2-4-24 Ms D Tomlinson Appointed 22-10-24 Ms A Pennington-Bie Appointed 22-10-24 Mr J Lowry Appointed 29-4-25 Independent examiner Mrs A Evans A Evans Accountants Highfield Thurstonfield Carlisle CA5 6HE
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Carlisle Refugee Action Group
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity was incorporated on the 2[nd] April 2024 and registered with the Charity Commission on this date.
Governing Document
The charity is controlled by its governing document.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
Public Benefit
The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
ACHIEVEMENT AND PERFORMANCE
Charitable Activities
During the year 2024-25 Carlisle Refugee Action Group (CRAG) had secured independence from Carlisle One World Centre (COWC) and was registered as a new charity on the 2[nd] April 2024. In 2024-2025 CRAG received donations from individuals and fundraising activities of £3,280 (2024: £11,701) both through fundraising platforms but also through charitable giving. Other grants of £17,031 (2024: £15,308) from the New Balance, Cumbria Tourism, NHS and The Great Get together were received as well as grants of £91,874 (2024: £49,990) from Cumberland Council. Donations mostly went towards welcome and support to people seeking asylum in the city. CRAG purchased clothes and other items to help people who were living in Carlisle based hotel accommodation as well as dispersal housing under the Home Office. As asylum-seekers received their refugee status, we were able to help provide donated household goods including furniture and white goods where necessary. During the year over 500 individuals were supported by CRAG including members of the over 40 families through the various global, Ukraine and Afghan resettlement schemes. A collaboration with Mitzvah Day has enabled a number of refugees to receive driving lessons to enable them to seek work more easily. As well as material support, CRAG staff and volunteers ran drop ins, conversation cafes, clothes distributions, driving support and coffee mornings as well as a successful football team with several walks, meals and other one off activities taking place. Regular meetings with third sector, voluntary and statutory partners were held throughout the year to co-ordinate and manage support. Finally, the City of Sanctuary group continued to meet and work on this project with a new group for developing Cumberland as a Place of Sanctuary was formed.
As always CRAG is hugely grateful to individual and church supporters, partners and volunteers for contributing to our work, and with the organisation and publicity of events. As well as those mentioned above CRAG has worked closely with a wide range of organisations throughout the year including West Cumbria Refugee Support Network, The Border Kirk, Mitzvah Day, Penrith and Eden Refugee Network and Multicultural Cumbria.
FINANCIAL REVIEW
Reserves Policy
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Carlisle Refugee Action Group
The trustees have agreed a Reserves Policy of 4 months expenditure.
Results for Year
The charity has a surplus for the year of £95,172 after increasing income from £75,294 last year to £112,185 this year. Total expenditure increased from £57,936 to £60,167 during the year. Total funds at 31 March 2025 are £95,172 all being restricted.
FUTURE DEVELOPMENTS
The charity intends to continue its activities associated with supporting refugees and asylum-seekers across Cumberland. As per our charitable objects, we also hope to return to assisting organisations who support refugees and asylum-seekers who are living in Northern Europe and beyond.
Approved by order of the board of trustees on …Friday 26[th] September 2025………… and signed on its behalf by:
James Cartwright - Chair
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Carlisle Refugee Action Group
Independent Examiner’s Report to the Trustees of Carlisle One World Centre
I report on the accounts of the charity for the year ended 31[st] March 2025, which are set out on pages 6 to 12.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, I have examined your charity’s accounts as required under section 145 of the Charities Act 2011 (‘the act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept as required by section 130 of the Charities Act; or
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That the accounts do not accord with those records; or
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That the accounts do not comply with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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That there is further information needed for a proper understanding of the accounts.
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention in order to enable a proper understanding of the accounts to be reached.
Alison Evans CPFA FMAAT A Evans Accountants Highfield Thurstonfield Carlisle Cumbria CA5 6HE
Date: …1st September 2025…………………………………..
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Carlisle Refugee Action Group
Statement of Financial Activities for the Year Ended 31[st] March 2025
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 8 to 12 for part of these financial statements
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Carlisle Refugee Action Group
Balance Sheet at 31st March 2025
The charity is entitled to exemption from audit under section 144 of the Charities Act 2011 (‘the act’) for the year ended 31[st] March 2025.
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(a) The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records that comply with section 130 of the Charities Act 2011 (‘the act’) and
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(b) Preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of section 133 of the Charities Act 2011 (‘the act’).
The financial statements were approved by the Board of Trustees on ……Friday 26[th] September 2025…… and were signed on its behalf by:
James Cartwright - Chair
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Carlisle Refugee Action Group
Notes to the Financial Statements for the Year Ended 31st March 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. VOLUNTARY INCOME
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Carlisle Refugee Action Group
Notes to the Financial Statements for the Year Ended 31st March 2024
Grants received, included in the above, are as follows:
3. RESOURCES EXPENDED
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Carlisle Refugee Action Group
Notes to the Financial Statements for the Year Ended 31st March 2025
4. TRUSTEE REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31[st] March 2025 (2024 : Nil)
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31[st] March 2025 (2024: Nil).
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
7. MOVEMENT IN FUNDS
Transfer between funds, unrestricted donations transferred to cover costs reported as restricted within the accounts.
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Carlisle Refugee Action Group
Notes to the Financial Statements for the Year Ended 31st March 2025
8. RESTRICTED FUNDS
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Carlisle Refugee Action Group
Notes to the Financial Statements for the Year Ended 31st March 2024
9. UNRESTRICTED FUNDS
10.ANALYSIS OF NET ASSETS BETWEEN FUNDS
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Carlisle Refugee Action Group
Management Information Year Ended 31st March 2025
The following pages do not form part of the statutory financial statements which are the subject of the independent examiner’s report on page 8.
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Carlisle Refugee Action Group
Detailed statement of financial activities Year Ended 31st March 2024
Unrestricted Fund
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Carlisle Refugee Action Group
Detailed statement of financial activities Year Ended 31st March 2024
Restricted Fund
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