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2025-03-31-accounts

Charity number: 291530

Community Centre for Refugees from Vietnam, Laos and Cambodia

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2025

Community Centre for Refugees from Vietnam, Laos and Cambodia Contents Page For the year ended 31 March 2025

Report of the Trustees 1 to 3
Independent Examiner's Report to the Trustees 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 15

Community Centre for Refugees from Vietnam, Laos and Cambodia Report of the Trustees For the year ended 31 March 2025

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair's report

2024-25 was another challenging year, testing the limits of our members and our organisation due to the cost-of-living crisis and an ever-changing economic landscape, affected by international events.

High attendance at our weekly Pho Club demonstrated the need for a safe space to gather around food with 2,822 homemade meals served in the year. We are grateful to Hackney Council for supporting this essential service and to ensure that every resident has access to warm healthy affordable food. We took part again in the Warm Welcome over the winter months, providing a space for local residents to find a heated space to gather, have a free tea/coffee and meet people.

Throughout the year, our work focused on older members of the East and Southeast Asian (ESEA) community who are often isolated due to language barrier and family dispersing. We delivered 227 one-to-one sessions, helping members with health, financial and administrative issues. We worked in collaboration with On Your Side, a hate crime and incident reporting organisation to deliver a workshop on how to stand up against hate crime, ensure reporting takes place and that the voice of our community gets heard. We continued our work as part of the Community Health Champions Network to connect with Hackney Public Health, other voluntary organisations in the borough and health professionals to keep our community updated with current public health campaigns.

Responding to members' wishes, we encouraged socialising through fun and interactive sessions. Thanks to Hackney Council Main Grant we engaged 437 beneficiaries in a year-round programme of activities to keep the body and mind healthy through Tai Chi and ballroom dance sessions, garden club, karaoke sessions and our Banh La club (Vietnamese traditional banana-leaf cooking technique).

Our two annual larger community events were hugely successful: Open Day in September and Lunar New Year Celebrations in January, gathering overall 500 participants. Our members look forward to these events as they create memories they hold dear and they get to experience a truly family friendly atmosphere with many children attending and bringing a new energy into the centre. Thanks to the Hackney Cultural Fund, we organised an extra event in June called Saigon Superfly! with music and food transporting our members and the wider community back into the 1960/70s Saigon era in an immersive atmosphere.

Through the Hackney Community Energy Fund we worked with HEAL to create a retrofit assessment of our building. We combined this with a session for our members on tips to save energy at home. This collaboration was extremely beneficial for our organisation and our members, inviting us to look at alternative sources of energy and improvements to the building; and raising important questions within the community about the environment and how simple everyday actions can help.

We are deeply thankful to the players of People's Postcode Lottery who have generously supported our organisation this year towards our core costs. In times when funding for community organisations has become increasingly scarce, this support represents a lifeline. This has allowed us to focus on our work with our members and to plan for the future of the organisation. We are also grateful to Vietnamese Mental Health Services and Four Winds Mahjong Club for their generous donations which have contributed to supporting our many projects and activities this year.

It has been a year that reflected the capacity of our members and our organisation to keep adapting to the changing times, connecting with the wider community, working with the older but also the younger generations, expanding our partnerships and giving a voice to the ESEA community. Van Huynh Company and the Wellbeing Collective continue to help make our community centre more resilient. The Wellbeing Collective practitioners use our Therapy Room and bring important knowledge on body therapies that is shared with the community. Van Huynh Company has helped attract artists to use our spaces for rehearsals at an affordable price, providing an important income stream that supports our running costs. Whilst this model is very dependent on the fragile arts ecosystem, it has enabled us to continue our important work for the most vulnerable and given a space for the ESEA community to thrive.

We have observed the fundamental need for a community centre like ours to offer a grounding space to gather and find moments of peace when everything is constantly shifting. We see our role as holding space for our service users and the wider community, ensuring no one is left aside.

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Community Centre for Refugees from Vietnam, Laos and Cambodia Report of the Trustees Continued For the year ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trust's objects are the promotion of any charitable activities for the benefit of the refugees from Vietnam, Laos and Cambodia in particular the relief of poverty, the advancement of education and the provision of facilities for recreation and leisure. The policies adopted in furtherance of these objects are the operational policies listed below which are reviewed on a regular basis.

Finance Policy and Procedure Confidentiality Procedure Health and Safety Policy Complaints Procedure Vulnerable Adults and Children Protection Policy Grievance Policy & Procedure Staff Safety and Harassment Policy Roles of the Management Committee Training Policy Equal Opportunities Policy and Procedure Risk Assessment Policy Environmental Policy

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

FINANCIAL REVIEW

Significant events

The financial position of the charity at the end of the financial year is as detailed in the attached financial statements. The charity received funding from charitable sources totalling £164,306 (2024: £130,235) during the year. It is financially dependent on funding from these sources.

Reserves

It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The trust was established by a charitable constitution on 23 March 2003.

Recruitment and appointment of trustees

The trustees and the officers, which also refer to as the Management Committee, within it are selected at each annual general meeting.

The Management Committee comprised of 11 members. 3 co-optees of which 1 member must be from Laotian and 1 from Cambodian Community. The Term of office of elected members is 2 years. Half of these members will be retired annually and be eligible for re-election. The Amendment of the Constitution in 1995 states not more than 3 Co-optees shall be co-opted by the Management Committee as non-executive members. They shall be entitled to vote at the meetings of the Management Committee and shall serve until the next general meeting after individual co-option. The Management Committee is a policy making body and shall meet not less than 4 times a year. The day-to-day affair is managed by a Standing Committee that includes Chairperson, Secretary and Treasurer.

There were no related parties identified during the year.

The trustees has assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

REFERENCE AND ADMINISTRATIVE INFORMATION

Community Centre for Refugees from Vietnam, Laos and Cambodia

Name of Charity Charity registration number 291530 Principal address 151 Whiston Road

London

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Community Centre for Refugees from Vietnam, Laos and Cambodia Report of the Trustees Continued For the year ended 31 March 2025

E2 8GU

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Thinh Van Lai (Chairman) Mrs Sobopha Owen (Vice chair) Mr K Phomavongsa (Vice chair) Mr Tai Phat Tu (treasurer) Mr Dam Van Huynh (Secretary) Mrs Anna Thao Lai Mrs Loan Anh Nguyen Mr Tran Kien Dan Mr Dinh Pham Ms Thuy Chan Nong Ms Savannah Pham

Independent examiner

Andrew M Wells FMAAT Counterculture Partnership LLP 66 High Street Lewes East Sussex BN7 1XG

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 02 September 2025 Mr Thinh Van Lai (Chairman)

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Community Centre for Refugees from Vietnam, Laos and Cambodia Independent Examiners Report to the Trustees

For the year ended 31 March 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew M Wells FMAAT

Counterculture Partnership LLP

66 High Street

Lewes

East Sussex BN7 1XG

02 September 2025

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Community Centre for Refugees from Vietnam, Laos and Cambodia Statement of Financial Activities For the year ended 31 March 2025

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Total
Expenditure on:
Charitable activities
4/5
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
7,700
106,721
114,421
(102,991)
(102,991)
11,430
297,515
308,945
Restricted
funds
£
49,885
-
49,885
(41,253)
(41,253)
8,632
3,368
12,000
2025
£
57,585
106,721
164,306
(144,244)
(144,244)
20,062
300,883
320,945
2024
£
50,997
79,238
130,235
(136,429)
(136,429)
(6,194)
307,077
300,883

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Community Centre for Refugees from Vietnam, Laos and Cambodia Statement of Financial Position As at 31 March 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Restricted income funds
12
Unrestricted income funds
12
Total funds
£
2025
189,102
189,102
134,011
134,011
(2,168)
131,843
320,945
320,945
12,000
308,945
320,945
£
2024
189,482
189,482
113,604
113,604
(2,203)
111,401
300,883
300,883
3,368
297,515
300,883

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr Thinh Van Lai (Chairman) Trustee

02 September 2025

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements For the year ended 31 March 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Community Centre for Refugees from Vietnam, Laos and Cambodia meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2. Income from donations and legacies

Unrestricted Restricted 2025 2024
funds funds
£ £ £ £
Donations received 7,700 - 7,700 100
Grants received - 49,885 49,885 50,897
7,700 49,885 57,585 50,997

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

Analysis of grants received

Community Health Champions Network
Hackney Council Lunch Club
Hackney Council Main Grant
Hackney Cultural Fund
Hackney Giving Grant
National Lottery Awards for All
People's Postcode Lottery
The London Community Foundation
ncome from charitable activities
Unrestricted funds
Community activities
Hall bookings
Lunch club
Tai Chi
Membership fee
Others
2025
£
1,000
12,582
7,403
4,900
-
-
24,000
-
49,885
2025
£
90,077
14,101
700
630
1,213
106,721
106,721
2024
£
-
14,248
7,094
-
1,470
10,000
8,085
10,000
50,897
2024
£
67,036
11,116
477
295
314
79,238
79,238

3. Income from charitable activities

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

4. Costs of charitable activities by fund type

s of charitable activities by fund type
Unrestricted Restricted 2025 2024
funds funds
£ £ £ £
Direct cost
Events and activities 17,133 12,463 29,596 20,072
Repairs and maintenance 5,652 - 5,652 5,248
Travelling 1,354 320 1,674 2,049
Postage and stationery - 113 113 138
Others 716 48 764 751
Telephone 617 410 1,027 896
Website and marketing costs 273 182 455 227
Capital project - - - 13,827
Premises costs 14,425 3,297 17,722 15,262
40,170 16,833 57,003 58,470
Management
Staff costs - wages & 39,227 23,295 62,522 55,193
salaries
Staff costs - pension 1,039 751 1,790 1,631
contributions
Depreciation - owned assets 1,000 - 1,000 317
Depreciation - leased assets 2,794 - 2,794 2,794
Funding consultancy 2,000 - 2,000 2,000
Duty manager 15,479 - 15,479 14,368
Governance costs
Accountancy fees 1,282 374 1,656 1,656
62,821 24,420 87,241 77,959
102,991 41,253 144,244 136,429

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

5. Costs of charitable activities by activity type

Activities Support 2025 2024
undertaken costs
directly
£ £ £ £
Support costs
Community activities
Staff costs - wages & - 62,522 62,522 55,193
salaries
Staff costs - pension - 1,790 1,790 1,631
contributions
Accountancy fees - 1,656 1,656 1,656
Depreciation - owned assets - 1,000 1,000 317
Depreciation - leased assets - 2,794 2,794 2,794
Events and activities 29,596 - 29,596 20,072
Repairs and maintenance 5,652 - 5,652 5,248
Travelling 1,674 - 1,674 2,049
Postage and stationery 113 - 113 138
Others 764 - 764 751
Telephone 1,027 - 1,027 896
Website and marketing costs 455 - 455 227
Capital project - - - 13,827
Premises costs 17,722 - 17,722 15,262
Funding consultancy - 2,000 2,000 2,000
Duty manager - 15,479 15,479 14,368
57,003 87,241 144,244 136,429
57,003 87,241 144,244 136,429

6. Analysis of support costs

nalysis of support costs
Community activities
Management
Activity
Governance costs
Activity
2025
£
85,585
1,656
87,241
2024
£
76,303
1,656
77,959

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2025 2024
£ £
Depreciation of owned fixed assets 1,000 317
Depreciation of assets held underlease 2,794 2,794
agreements
Accountancy fees 1,656 1,656
Staff pension contributions 1,790 1,632

8. Staff costs and emoluments

Total staff costs for the year ended 31 March 2025 were:

Salaries and wages
Pension costs
Community activities
2025
£
-
-
-
2025
0
0
2024
£
55,193
1,632
56,825
2024
4
4

9. Comparative for the Statement of Financial Activities

Unrestricted Restricted 2024
funds funds
£ £ £
Income and endowments from:
Donations and legacies 100 50,897 50,997
Charitable activities 79,238 - 79,238
Total 79,338 50,897 130,235
Expenditure on:
Charitable activities (77,376) (59,053) (136,429)
Total (77,376) (59,053) (136,429)
Net income/expenditure 1,962 (8,156) (6,194)
Reconciliation of funds
Total funds brought forward 295,553 11,524 307,077
Total funds carried forward 297,515 3,368 300,883

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

10. Tangible fixed assets

Land and Fixtures and
Cost or valuation buildings fittings Total
£ £ £
At 01 April 2024 276,559 46,913 323,472
Additions - 3,414 3,414
At 31 March 2025 276,559 50,327 326,886
Depreciation
At 01 April 2024 88,346 45,644 133,990
Charge for year 2,794 1,000 3,794
At 31 March 2025 91,140 46,644 137,784
Net book values
At 31 March 2025 185,419 3,683 189,102
At 31 March 2024 188,213 1,269 189,482

The depreciation charge for the year is £(2,794) in respect of assets leased under finance leases or hire purchase contracts.

11. Creditors: amounts falling due within one year

Other creditors
Accruals and deferred income
2025
£
512
1,656
2,168
2024
£
547
1,656
2,203

12. Movement in funds

Unrestricted Funds

Unrestricted Funds
Balance at Incoming Outgoing Transfers Balance at
01/04/2024 resources resources 31/03/2025
£ £ £ £ £
Designated
Building fund 188,213 - (2,794) - 185,419
Building maintenance 15,000 - - - 15,000
fund
Lunch Club - - - 10,000 10,000
Redundancy Fund 12,000 - - - 12,000
General
General 82,302 114,421 (100,197) (10,000) 86,526
297,515 114,421 (102,991) - 308,945

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

Unrestricted Funds - Previous year

Balance at Incoming Outgoing Transfers Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £ £
Designated
Building fund 191,006 1 (2,794) - 188,213
Building maintenance 15,000 - - - 15,000
fund
Redundancy Fund 12,000 - - - 12,000
General
General 77,547 79,337 (74,582) - 82,302
295,553 79,338 (77,376) - 297,515

Purpose of unrestricted Funds

Redundancy Fund

Given ongoing funding uncertainties, we have established this fund to ensure we can meet our financial obligations should we have to make any posts redundant.

Building maintenance fund

This has been established to ensure funds are available for essential maintenance at 151 Whiston Road.

Lunch Club

This fund has been established to sustain operations should funding for the lunch club cease.

Building fund

The Designated Building Fund consists of the value of the lease on the 151 Whiston Road property which expires in March 2086.

General

These are to be used in running a community centre.

Restricted Funds

Restricted fund Balance at
01/04/2024
£
3,368
3,368
Incoming
resources
£
49,885
49,885
Outgoing
resources
£
(41,253)
(41,253)
Balance at
31/03/2025
£
12,000
12,000

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

Restricted Funds - Previous year

Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
Restricted fund 11,524 50,897 (59,053) 3,368
11,524 50,897 (59,053) 3,368

Purpose of restricted funds

Restricted fund

Delivering activities for the general community attending Centre 151 as well as providing a vital service for members of the communities from Vietnam, Laos and Cambodia.

13. Analysis of net assets between funds

Unrestricted funds
General
General
Designated
Building fund
Building maintenance
fund
Lunch Club
Redundancy Fund
Restricted funds
Restricted fund
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
3,683
82,843
86,526
185,419
-
185,419
-
15,000
15,000
-
10,000
10,000
-
12,000
12,000
-
12,000
12,000
189,102
131,843
320,945

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Community Centre for Refugees from Vietnam, Laos and Cambodia Notes to the Financial Statements Continued For the year ended 31 March 2025

Previous year

Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 1,269 81,033 82,302
Designated
Building fund 188,213 - 188,213
Building maintenance - 15,000 15,000
fund
Redundancy Fund - 12,000 12,000
Restricted funds
Restricted fund - 3,368 3,368
189,482 111,401 300,883

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