Northern Ireland Community of Refugees and Asylum Seekers Report and Financial Statements 31 MARCH 2016 NIC Number: 103701 HMRC Number: XT38527 FINEGAN GIBSON LTD Chartered Accountants & Statutory Auditors Causeway Tower 9 James Street Souih Belfast BT2 8DN
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS ACCOUNTS YEAR ENDED 31 MARCH 2016 CONTENTS PAGE Trustees Annual Report Independent Auditor's Report to the members 12 Statement of financial actiVFties (incorporating the income and expenditure account) 14 Balance sheet 15 Notes to the accounts 16
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS Report of the Trustees (illcorporating the directors, report) for the year ended 31" March 2016 The trustees are pleased to present their annual directors, report together with the fanCIal statements of the charity for the year ending 31 March 2016. The financial statements comply with the Charitie5 Act (Nl) 2008, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing thcir accounts in accordance with the FinancÉal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). REFERENCE AND ADMINISTRATIVE DETAILS NIC Charity registration number: NICI 03701 FtMRC charity number.. XT38527 Regist¢r¢d office: 143a University Str¢et. B¢lfasL BT7 IHP Advisors Auditors Bankers Finegan Gibson Ltd, Causeway Tower. 9 James Street South, Belfa5L BT2 8DN Bank of Ireland, Universily Road, Belfast, BT7 INII Direetor8 and Trnstees The dircctors of the charitable company (the charity) are its trustees for the purpose of charity law. The Trust¢¢s and otTicers serving during the year and since the year end were as follows= Trustees Justin Kouame Issa Altom Miliami Unamoyo Sabah Hasaballah Notn7amo Mahlangu Adekanmi A Abayomi (appointed 25 February 2016) Debra Leso (appointed 25 February 2016) Chairpcrson Vice Chaitperson Treasurer Secretary Eric Koungou
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS OWECTIVES ANJ D AcfIvTrtES The purwses of the charity are to support and represent asylum seeks and refugees in Northern Ireland by: (a) Providing s¢rvic¢s. activiti¢s and advocacy to relieve poverty and improve life of refugees and asylum seekers; (b) Furthering the educational OPFKTrrtunities for asylum se¢kers and refugees through the proviston of inforni&tion and the organisation of educational programmes and events. (c) Supporting the process of integration through the provision of services and activities. (d) DevelopiTEg and assisting the community of asylum seekers and refugees. (e) Supporting and enabling refugees and asylum seekers to achieve their full potenlial. (fj Addressing povety. isolation and th¢ impact of traumatic experiences througEE enabling social opp)rtLmities. In shaping our objectives for the yeaT and planning our activities, the trnstees have considered the Charity Commission's guidance on public benefit. The strategies employed to achieve the charity's aims and objectives are to.. To be an effective voice for refugee.q and asylum-seekers on relevant issues To provide service5 which meet the needs of refugees and asylums To ensure that all the organisation's activities are delivered to the highest 5tandMrd and conttnuously improve To ensure effeciive ¢ommwii¢ation wtth th¢ organisation's internal and external St8kehold¢rs To ensure there is the appropriate staff complement and stnJ¢lure to achieve agreed plans and staff are effectively managed and given the opportunity to develop To recruit, retain and develop effect&ve volunt¢¢rs To cnsurc the organisation has the premises and other physical resour¢es it r¢quir¢s lo achieve its plans To ¢nsure that the organisation generates suffi¢ient net income to enable it to achieve its aims and priorities and be sustainabl¢ To dcJnonstrate best practice in ¢fTectiv¢ financial planning, management and reporting and ¢ff¢¢tively promoting and demonstrating value for money Effectively utilise ICT to help achieve organisational aims and objectives To ensure the governance of the organisation ¢omplies with the requirements of the law and best practice Ensur¢ the organisation ¢omplies with the requirements of the company and charity law and its Articles of Association Ensure the organisation complies with the requirements of the company and ¢harity law and ils Articles of Association Ensure the organisation has appropriate strategie and operaiiollal plan5, which are effectively implemenled. and progress regularly monitored by the Board Ensur¢ the or8anisation identifies and manages risk cffcctively
NORTHERN IRELAND COMMUNITh OF REFUGEES AND ASYLUM SEEKERS Significance of Volunteers Volunteers continue to play a very important role in the running of NICRAS. Volunteers contribute to the daily administrative and reception tasks, policy and research team. advocacy, lobby and campaign, PIL social media and website. Without the dedication and Commitent of our volunteers, we could not have achieved the level worL policy changes and positive contributions this year. In addition, this year we have altracted volunteer placements from Frdnce (Master student) and from Lagan College, Belfast and Holland. We have developed partnership with Queen University School of tAw and Ulster University Sch(M)l of Politics and Soci&l Policy for volunteers and interns placement. We believe that volunteering both within and external to the organisation supports community cohesion, builds mutual understanding between those from different ethnic and the host community background and support the development of good relations. We value our volunteers and r¢cognise their significant mle and contribution to the organisation. We believe that the presence of volunteer within the organisation has encourdged more members to volunteer elsewhere. Our n¢wsl¢tt¢r is entirely written. ¢dited and designed by our volunteers. ACHIEVEMENTS AND PERFORMANCE Our main activities are described below. All our charitsble activities focus on support for asylum seekers and refugees and are undertaken to further our charitable objectives. Volunteer development: NICRAS continued to encourage members to volunteer wtth NICJ14S along with volunteers from the host comfflunity. Member5 regularly support the day-to-day operation of the organisatioTr through covering administration duties, co-ordination of activities, reception duties, cooking for festival, workshops and celebrations, cleaning and building maintenance. Seven member5 including other volunteers on a regular aT]d occasional basis in NICRAS and 25 volunteers from the wider community provides help wilh English Language tuilion, Food collection, the Homework Club. Iuterpretin& Orientation, the Youth Group and the Women Group. We have developed a volunteer placeTnent with Queen University Belfa5L School of Law and Ulster University School of Politic and Social Policy to help with Social Policy research and briefin8 papers. We have developed a volunteer handbook and updated our volunteer policy. NICRAS volunteer activities are divided in the following area5= donation and fundraising; events and social. English language- training and employment. campaigning. PK social media and communication; research and briefing paper. advice and legal support. Wc also 5UPPOrt members in sourcing external placement5 and continued to refer some people dir¢¢tly to organisations which have previously offered volunteer placements including Urban Soul Cafe, South Belfast Food Bank and Cotnmon Grounds Cafe, British Heart Foundation and Save the Children. Education:_ NICRAS has successfully campaign for Frce ESOL Class for all refugees in Northern Ireland. NICRAS continued to apply for funding for fe¢s that do not attract funding from th¢ Education & Library Boards and fees for transport for m¢mbers with disability. We also continued to apply for funding for travel and books through the Ruth Hayman Trust and Prince's Trnst. The ¢hanges in the rules for access to Further Education courses enabled more people to attend college. We have developcd a partncrship with SOS Bus, who provided free transportation to Belfast Metropoli¢an Collcgc for asylutn scckcrs.
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NICIL4S ¢ontinu¢ to s¢¢k funding for childrens, school unifornis. And we also make application for school unifornis for asylum seekers and refugees children. We successfvlly partnered with Paula Brddshaw MLA. who made an appeal and received a great amount of s¢hool uniform for r¢fugee and &sylLim seeker children Education&1 grants for f¢¢s. books and travel were applied for and received this year. Educational grant applIli0nS have been submitted for individuals for the new academic year (covering fees. books and trav¢l) with grants awarded being in the region of £250. The majority of funding was also s¢¢ured for som¢ ¢ourses including Business Administration, IELST, Marketing, IT, Sport. Cookery. Access Course, Human Rights and Security Training, Community Development. NICRAS has successfully campaigned Queen University Belfast who has offered two undergraduate places to asylum seekers free of ¢harge. Refugee Week: Rcfugee Week was organised by a st¢¢rin8 group led by NICRAS including members and external organisations. This enabled planning for many more activities throughout the week and also for activities to take place outside Belfast (Londonderry, Dungannon. Ballyclare). The theme this year was'welcome,. Advice and Support Serviee: NICRAS extended the opening hours of the specialist advice rvICe to 8 sessions a week: 4 appoinlment•only and 4 drop-in. The advice and support service continues to operate daily on a drop in aftd appointment basis from Monday to Friday, with appointments made for more complex extensive support and advice. Legal advice is being provided on a seasonal basis by solicitors, pro bono upon request. On average 50 people a week are attending the advice Service. including 10-15 people for emergency sUPPOrt and for South Belf&st Food Bank Voucher (monthly). Members have been supported with applications for Income SupporL Housing Benefit and Job Seekers Allowance, DLA, ESA, CV, crisis loans and integration loans, as well as reference5 for accommodation, volunteer placements and referrals to various agencies. There has been an increase ! application of disability related benefits due to the mental and physical health issues endured by members from the countries of origin. During the year 120 new people accessed the service. Of these, 55 per ceni had been granted Refugee Status and 42 per cent were still waiting for a decision. Nearly 70 per cent were male, with 44/ between the ages of 25 and 50 years and just under 75 per cent single people. Almost half of those ccessing the service a in receipt of some form of mainstream benefit or waiting for benefits. This year has seen SIlfICant increases in the number of Somali and Syrian nationals coming to NI with new arrivals also coming from Sudan and Zitnbabwe. The increased demand is partly due to an increase in number5 of those coming to Nl to seek asylum. some quicker decisions by UKBA, an increase in family reunions. Key Issue5 In tems of the issu¢s dealt with in th¢ advic¢ servic¢. 33 /0 were fflated to provision of Emergency Support: lzD rclated to accessing edu¢ational or Welfa funding. 19 10 concerning benefits and lOQ/. wcrc rclating to immigration issues. The key issues for members are destitution, delays in benefits, funding for education and w¢lfar¢ n¢¢ds, debt and homel¢ssn¢ss.
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS Advocacy & Community Development The Advocacy and Developrnent proj¢ct has been running since the summer of 2016. supporting members of the refugee and asylum seeker population in Northern Irel&lld. The advocacy service operates five days a week on an appointment based system. Members are provided with the opwrtunity to discuss issues they requiring support with and a number of optiofts are then explored together to decide upon the best course of action for the individual tnvolved. The Advocacy Servi¢¢ has dea15 With a wide range of issues, from housin& to benefits, to employment rights and access to services. We have specifically worked on a number of cases on NASS (National Asylum Seeker Support) accommodation supporting members to access appropriate accommodatiotk and to address an OD-going issues, the service has also support¢d a number of members challenging their entitlement to benefits. supporting members access to healthcare and education, as well as providing additional support to members with physical anWor mentsl health needs. We have also been working both on larger structural issues facing refuges And asylum seekers, through our own work and in partnership with other organi5ations, we are developing resour¢es to support our members to acces5 g(K)d quality legal service5. we have worked on preventing on-going issues blocking access to health care provision and challenged the standard of accommodation provided to asylum seekers. The project has also worked with NICRAS member community associations related to NICRAS, mentoring and supporting these groups to further develop thetr existing ski115 and capacity. This has been done through an fV$ed training programme- Equip and Explore, a practi¢al skills based PTogramm¢- and through on-going support provided to the groups in tenns of support with funding applications, guidanee on committee governancelstructures access to outside supportltraining as required. Preven¢ittg Homele¢&9 glld Destitution:. The reduction in waiting times for Child Tax Credit has been reduced through the Fast Trnck process. There are significant delays in UKBA processing applic&tions for Section 4 support. There are also number of people who are in the proc¢ss of submitting fresh claims who have been supported for Significant periods. Assistance is a mixture of one-off. short-terni and longer-t¢m. The Emergency Support providcs food from Storehouse and SOS Bus w¢¢kly. while working with th¢ individual to resolve their situation. This can includ¢'. ftnding legal repr¢sentAtion. sourcing fr¢sh evidence, liaising with benefits offices and social services and looking at options for the futur¢. Embrace, St Vincent de Paul. Simon Community, All Souls Church, Storehouse, SOS bus and the Red Cross have continued to provid¢ support for those in need, in¢luding emergency accoTnmodation. Accommodarion for those without support is now b¢¢oming a serious problem. It has become increasingly difficult to source spa¢es in hoglels. NICRAS h8$ met with two organisations to look at possible ways of addressing this issu¢. Our links with Storehouse, South Belfast Food Bank and SOS Bus enablc provision of w¢ckly food as well as referral for Clothing and household goods. English language $upport".- ESOL ¢lass¢s for adults ¢ontinue on a twice weekly basi5 at an introductory and intennediate level. Class attendance averages l O people and can rise to 20. Classes are run by volunteer teachers. They provide an opportunity for those who are not able to access mainstream education provision to attain infornhal ESOL cl&sses at a level suitable to their needs, in either group work or ODe-to-one lessons. The removal of the 6 month waiting timc bcforc tnaiTrstrcam classes can bc accessed has meant more people are able to attend collegc on arrival h¢re. The NICRAS classes providc additional support for those who are unable to access the 5 day a we¢k ¢ouJs¢s and for those who cannot attend the College.
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS Providing social opportunities and supporting integratioD: Youth Group.. The youth group works in partnership with the InclusioD atkd Diversity Team from the Education Authority once a week. There are trf)th on and off site activitie5, including arts and crafts, drummin& switntning, visits to the cinema and community groups and a residential. St Patrick's Day: Members took part in a workshop to make Costumes and in took part in the Belfast parade organised by LORAG, followed by a celebration in Shaftesbury Recreation Centre. Christmas: The Executive Committee organised the Christmas paty this year and funding was provided to buy small gift5 for the children who attended. Food hampers were provided by East Belfast Mission, gift5 were applied for through the Si Vincent de Pauvsalvation Arniy Christmas Appeal. Summer Residential.. Members offered the opw)rtunity to attend a residential in Conymeela. Volunteers.. This year we organised during the summer a thank you party for our volunteers. The building has continued to be made available to groups for meetings, activities and training events. Women Group: This y¢ar w¢ were able to secure a small grant to organise a Refu8ee and Asylum Seeker Women Integration Project. The project aimed to empower women and give them a voice. The project activities were designed by the women themselves. Peer Orientation and the RAS Ultimate Guide".- This year we successfully secured a small grant from the Community foundation Nt to train ten members to assist new LemberS and developed a Handbook ¢ntitled.. The Ultimate Guide for Refugees aDd AsyluDI Seekers in Northern Ireland Repre5eDtillg refugees and asylum seeker5:. Our Chairpcrson represented NICRAS on the All Party Ass¢Jnbly Group for Ethnic Minorities at Stortnont. sal at the South Belfast Community Sup]M)rt Group, and supported other Committee members in attcnding external meetings and consultations, ensuring that NICRAS provided a 'Refugee Voice, in Northern Ireland. NICRAS sat on the Strategic Migrdtion Partnership. We also sat on thc Ittunigralion Sub-Group of the Racial Equality Forum and tbis provided opportunities to raise key issu¢s directly with Departments rcsponsible for education. health and immigrntion. NICRAS sat on the Strategic Partnership, the Community Support Group, th¢ Migryant Foruffl, the Ra¢¢ Equality Sub group, Belfast Fi)od NetworK The Nl Human Rights ConsortiuIn. We are also a member of Lower Omieau ConsortiUTn and Migrant Forum. NICIL4S sat at the Syrian Operational Planning Group. We gave evidence before the OFMDFM and International Development Committ¢¢ regarding the arrival of Syrian refugees in Northern Ireland.
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS Social policy work:_ This year we produced two reports'.- l. The Effects of Destitution on Refugees that describe the enforced destitution faced by new refugees in Northern Ir¢land due to the delay processing welfare benefits and housing claims. 2. Home Sweet Home? To highlight the hardship faced by Asylum Seekers living in NASS Accommodations The Home Sw¢et Home? Report earned the organisation an invitation to present the report finding before The Northern Ireland Executive Committe¢. a meeting SERCO. The rewrt was also discussed at the Home OlCe accommodation Advisory Group meeting. The production of the two report tnentioned abov¢ is the result of our internship and partnership with Ulster University and the Centre For EtT¢¢tive Service. Another success was the decision by the Department of Employment and Learning that English (ESOL) classes would be free for th05¢ in the asylum process, including those who have been refused but hold 't¢mporary admission, and those who have been here less than 6 months. Additionally. eligibility has been extended to other Further Education courses. although these atlract a fee. This has been a major br¢akthrough and may be the first time the Ass¢mbly has taken a diff¢r¢nt line to Westminster in areas relat¢d to immigration. We are currently working on a number of reports illcluding: the effect of destitution on refused asylum seekers and the refugees and asylum seekers skills audit. AchievetneDts NICRAS has been successfi]l in many of its campaigns* gaining some sI1fiCant achievements. 2010.. NICRAS was able to have English for Speakers of Other tAnguages classes made free of charge for asylum seekers. 2010.. NICRAS obtained ac¢ess to leisure centres in Belfast for refugees and asylum seekers at the same conceysion rat¢ as for people on benefits. 2015.. NICRAS successfully campai¥n¢d for free access to healthcare for all asylum seekers. including destitute asylum seekers whos¢ asylum claims had been refused. In July 2015, NICRAS were able to get th¢ Nt Assembly to recognise the migrant crisls in a debate in the Assembly. NICRAS convinced the Driver and Vehicle Licensing Agency to change their application procedure to allow refugee l.D. cards to be accepted as a PriTnary fomi of identification. NICRAS has partnered with UNISON to provide free IELTS classes refugees and asylum seekers with medical qualifications who are seeking to work in the medical professions. The union also allows our members to avail of thcir itntnigralion clinics and to access training courses. Family R¢unification'. NICRAS successfully championed with other organisations to ensur¢ the Legal Aid for Family Reunification was ttot ¢ut. We demonstrated that the total cost to the government was small, but it would have a big impa¢t on people's lives. In June 2015 suc¢essfully campaigned the Health Committcc to extend free access to healthcare to refused asylum seekers living in Northern Ireland In December 2015 and January 2016 NIC114S successfully campaigncd th¢ Ministcr of the Department of Education and Learning on behalf of its m¢mbers lo ¢At¢nd free ESOL ¢lass¢s lo all rcfug¢es.
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS FINANCLIL REVIEW As noted above a difficult year saw income of £62,933 against expenditure of £65,992 resulting In a net deficit of £3,059. As at the reporting date the balance sheet shows net assets of £15,886. Re5ervespoliry andgoing concern Reserves are needed to bridge the timing gap between spending and receiving of income and to cov¢r unplanned temporary shortfalls in income should ihey arise. Holding adequate reserve5 safeguards the provision of our services in the event of unexpected significant financial pressures. The trustees consider that the ideal level of reserves would be between three to stx months expenditure which for the year ended 31 March 2016 would be between £16,498 and £32,996. PLANS FOR FtrruRE PEIUODS Northern Ireland Community of Refugee5 and Asylum Seekers intends to transfer activities of the unincorpordted entity into an incorporated elltity. STRUCTURE, GOVERNANCE AND MANAGETrIEiYr Governing Documen¢ Northern Ireland Community of Rethgees and Asylum Seekers (NICRAS) is governed by its Memorandum and Articles of Asso¢iation dated 27th Mar¢h 2013. NICRAS is a registered Charity with the Charity Commission for Northern Ireland. NICRAS is a membership organisation with currently 600 members (595 in 2015). Appoinlmenl of Irwle The Chairnian and the Trustees re¢ruil and select new Trustees as needed. New Trustees are recrnited on the relevance of their profesbional skills, and their potential to be able to make a helpful contribution to th¢ guvemance of the Charity. As part of the recruitment proccss they are made aware of a Trustec5' Icgal obligations under charity and company law. the content of the Memorandum and Articlcs of A550ciation. the committee and decision making proccsscs, thc business plaE] and recerkt financial performance of the charity. Once the potential new Trustee has agreed to be considered for appointment to the role. the Trustees meet to review and to vote on the candidates, suitability for appointment. If there is unanimous agreemettt, their names are then prop)sed for appointment, to the voting Members of the Company at thc nexi Annual General Meeting. TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS Thc charity truslccs ar¢ r¢sponsible for preparing th¢ truslc¢s' an¥Jual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Ao¢ounting Praciice). In prephring these a¢¢ounts, the trustees are requir¢d to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and accounting estimates that are reasonable and pntdenL state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financiil sthtements. and 10-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitv will continue in operation. The trustees are responsible for keeping adequate ac¢i)unting records that are sufficient to show and explain the charity's transactions and disclose with r¢a%Dnable accuracy at any time the finan¢ial position of the charity and enable them to ¢nsure that the financial stai¢ments comply with the c.harities Act (Nortlicrn Ireland) ?008. Tl)ev are also responsiblc for saleguarding the ass¢ts of the charity and h¢nLC for takingy reasonable steps for the prevention and detection of fraud and other irregularities. STA TEMENT AS TO DISCLOSURE TO OUR AUDITORS Each of the persoiis who is a trustee at th¢ datc of approval of this report ¢onfirms that.. so far 2% cach trLlSte¢ is aware. there is no relevant audit infomiation of which the charity's auditor is unaware: and eacli tnistee has taken all steps thai they ought to have taken a4 a trustee to make themselves aware of any relevant audit infomiation and ta establish that the charity's auditor is aware of that information. AUDITOR Fin¢b7an Gibson Ltd are decmed to be re-appointed as auditors to the charity for the incoming year. On behalf of Ihc board Justin Kouame Trustee 11
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS YEAR ENDED 31 MARCH 2016 We have audited the accounts of Northern Ireland Community of Refugees and Asylum Seekers for the year ended 31° March 2016 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared under the accounting policies set out therein. This report is mad¢ solely to the ¢harity's members, as a body. in a¢cordan¢e with the Charities Act (Northern Ireland) 2008. Our audit work has be¢n undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To thc fullest extent perniitted by law, we do not accept or assumc rcsponsibility to anyone other than the charity and th¢ charity's trustees as a body. for our audit worL for this repo¢ or for the opinions we have fornied. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND AUDITOR The trustee's responsibilities for preparing the Trustees, Annual Report and the fancial statements in accordance with applicable law and United Kingdom Accounting Standards (United KÉngdom Generally Accepted Accoulltig Practice) are set out in the StstellLellt of Tru5tees' Responsibilities. We report to you our opinion as to whether the financial statemetits give a true and fair view and are properly prepared ID accordance with the Charities Act (Northern Ireland) 2008. We also report to you if, in our opinion, the Trustees, Annual Rew)rt is consistent with the financial statements, if the charity has not kept sutTicient accounting records. or rf we have not received all of the inforniation and ¢xplanations w¢ require for our audit. We read other information contsined in the Annual Report. and consider whether it is wnsistent with the audited financial statements. This other information comprises only the Trnstees, Annual Report. We consider the implications for our rew)rt if we become aware of any apparent misstat¢ments or material in¢onsistencies with th¢ financial statements. Our r¢sponsibiliti¢s do not ¢Atend to any other information. BASIS OF AUDTT OPINtON We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis. of evidence relevant to th¢ amounts and disclosures in the fmancial statements. It also includes an assessment of th¢ significant ¢stimal¢s and judgements made by the trustee5 in the PparatIOn of the financial statements. and of wh¢ther ih¢ accounting poli¢i¢s ar¢ appropriate to the ¢harity's Circumstances. consistenily applied and adequately disclosed. We planned and perforn)ed our audit so as to obtain all the inforni&tion and ¢xplanations which we ¢onsid¢r¢d ne¢¢ssary in ord¢r to provide us with sufyicient ¢vid¢n¢¢ to give reasonabl¢ assurance that the finan¢ial stat¢m¢nts are free from material misstatement, wh¢th¢r ll$¢d by fraud or other irregularity or error. In forniing our opinion, we also evaluated the overall adequacy of the presentation of inforn)ation in the financial statements. 12-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS YEAR ENDED 31 MARCH 2016 OPINION In our opinion the fanCIal statements give a true and fair view, In accordance with United Kingdom Generally Accepted Accounting Practice. of the state of th¢ ¢harity's affairs as at 31 March 2016 and of its incoming resources and application of resources for the year then ended alld have be¢n prOrIY prepared in accordance with the Charities Act (Northern Ireland) 2008. EMPHASIS OF MATTER- GOING CONCERN In forming our opinion on the financial statemenls, which is not modified, we have considered the adcquacy of the disclosure made in note 21 to the financial statements concerning the company's ability to continue a5 a going concern. As at 31 March 2016, the company had unrestricted funds of £2,401. The level of unrestricted reserve, along with the matters explained in note 21 to ihe financial statements, indicate the existen¢¢ of a material LEnccrtainty however the directors believe the uncertainties are not such as to $t significant doubt about the company's ability to continue as a going concern. The finan¢ial stalemenls do not include the adjustments that would result if the company was unable to wntinue as a going con¢ern. PAUL DOLAN ACA (Senior Statutory Auditor) For and on behalf of FtNEGAN GIBSON LTD Chartered AccounLints & Statutory Auditors Caus¢way Tower 9 James Str¢et South Belfast BT2 8DN Dat¢ 31"July 2017 13-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2016 Notes Unrestri¢¢ed Restri¢ied Total Funds Funds 2016 Totsl 2015 Income Donations and legacies 5.207 5,207 1,380 Incomefrom charilable aciivilies 57.721 57.721 75.105 Investment income Total income 5,207 57.726 62.933 76,491 Expenditure Expe1[tUr£ on charitable activitie 516 5,207 60,785 65.992 71,522 Totsl expendilure 5,207 60,785 65,992 71,522 Net illcome/(expenditure} (3,059) (3,059) 4,969 Net movemellts in fullds (3,059) (3.059) 4,969 ReconcilÈation offunds Fund balances ai l April 2015 2,401 16,544 18.945 13,976 Fund balanee5 Ydt 31 March 2016 2,401 13,485 15,886 18,945 The Statement of financial activities includes all gains and losses in the year. All of th¢ above omounts relate to continuittg activities. Thg notes on pages 16 to 22 form part of these accounts. 14-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS BALANCE SHEET 31 MARCH 2016 2016 2015 Note Fixed assets Tangible a4setS 10 253 Current gssets l)¢btors Cash at bank 7.711 16,619 25.798 1,122 24.330 26,920 Creditors: Amounts falling due within one year 12 (8,444} 18,228) Net current assets 15,886 18,692 Net assets 15,886 18,945 Tbe fund5 of the charity: Unrestriclcd iiicoine tunds Restricted iiicome funds 13 14 2,401 13,485 2.401 16.544 Total charity funds 15,886 18.945 Thc financial statements were approved by the trustees on 31, July 2017 and signed on its behalf by Justin Kouame Trustee Th• notes on pages 16 to 23 forni part of thes• accounts. 15-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 1. A¢counting policies The principal accounting policies adopt¢d. judgements and key sources of estimation un¢ertainty in th¢ preparntion of the financial ststements are as follows: Bg$i$ of accounting The financial statements have be¢n prepared in accordance with Accounting and Reporting by chl1]eS. Statement of Recommended Practice applicable to charities preparing th¢ir accounts in accordance with the Financial Reporting SLdard applicable in the UK and Republi¢ of Ireland (FRS 102) {effective l January 2015)- (Charities SORP (FRS 102)). and the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102). Reconciliation with previou5 Genernlty Aecepted Aceounting Pr8¢ti¢e In preparing the &ccount4 the trustees have considered whether in applying the aoUntIng policies rcquired by FRS 102 and the Charities SORP FRS 102 the Statement of comparativ¢ items was required. No restatement was considered necessary. Cash flow ststemellt The charity has taken advantage of the exemption in the SORP from the requirement to produce a cash flow slatement because it is a small charity- Going concern The charity reported a net cash outtlow of £3,059 for the year and have unrestricted reseryes of £2,401. The trustees are of the view that these reserves arc 5uificient for the charity for at least the next 12 months and that on this basis the ¢harity is a going concern. Considerdtion should be given lo disclosures within note 21 of these financial 5tateTnent5. Income Income is recogntsed when the charity has entitlement to the funds, any perfomiance c(Indiiions attached to the item(s) of income hav¢ been m¢L it is probable that the income will be received and the amount can b¢ m¢asur¢d reliably. Incovne from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds. any perforniance conditions attached to the grants have been meL it is probable that the income will b¢ rcccived and the amount can be measured reliably and i5 not deferred. In ac¢ordance with thc Charities SORP {FRS 102), general volunteer time ts not recognised. 16-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 Fulld accounting Unrestri¢t¢d funds are available to spend on activities that further any of the purposes of charity. Restricted funds are funds which the donor has specified are to be solely used for particular areas of the Charity's work. Expenditure and irreeover4ble VAT Expenditure is recolS¢d once there is legal or constructive obligation to make a payment to a third party, il is probable that settlement will be required and the amount of the obligation can be Measur reliably. Expenditure is classifted under the following activity headings.. Costs of rdising funds comprise the costs of commercial trading. Expenditure on ¢haritabl¢ activities includes the costs of acttvities undertaken to further the purposes of the charity and their associated supw)rt costs. Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the related activity. Alloeation of 5UPPOrt costs Support costs are those functions that assist the work of the charity but do not directly UDdertake charitable activities. Support costs include otTice cost& finance, persomiel and governance costs which suptrt)rt the Charity's activities. Thcsc costs havc bcen allocated between expenditure on charitable activities. The base5 on which support costs have been allocated are set out in note 6. Operating leases Costs in respect of operating leases are Charg on a 5traight-line basis over the lease tenn. Tangible fixed assets Individual fixed assets costing £500 or morc are capitali5ed at cost and depreciated over their estimated useful economic lives on a straight line basis. Depreeiatioll Depreciation is calculated so as to write off th¢ Cost of an asseL less its estimated residual value. over the useful e¢onomi¢ life of that asset as follows: Fixlur¢s, fittings and ¢quipm¢nt 200/0 Straighi lin¢ Debtors Trad¢ and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount pr¢paid n¢t of any discounts duc. -17-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 CA8h ai bank and hand Cash at bank and ¢ash in hand inc1[¢S cash and short tern] highly liquid investments with a short maturity of three months or l¢ss from the date of acquisition or opening of the d¢postt or similar account. Credilors and provisions Creditors and provisions are recognised where the Charity has a present obligalion resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measLEred or estimated reliably. Creditors and provisions are nornially reci)gnised at their settlement amount after allowing for any trade discounts due. Dongtions and legaci Unrestricted Unrestricted Fullds 2016 Funds 2015 Donations 5207 1.380 In¢ome from ¢harit2ble ¥¢liviti¢8 Restricted Fund$ 2016 2016 Tot 2015 Total OFMDFM Belfasi City Council Belfast Health & Soeial Car¢ Ttust Viws Reli¢f Fund Other grants Red Cross Community Relations Council Ruth Hayman Buttle UK Community Foundation for NI 45,873 2,160 715 45073 2,160 715 52,734 500 2,080 4,827 1.193 4,499 2,920 1,145 1.067 4,140 4,049 4,049 2500 400 2,024 2.500 400 2,024 57,721 57,721 75,105 lllvestmellt illeome Restricted Restrict¢d Funds 2016 Funds 2015 Bank interest receivable 18-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 Analysis of upellditure on ehAritable activities Unrestricted Restricted Totsl 2016 Total 2015 Wages & Salaries Employer's NIC Rent Rates & water Light & heat Repairs & maintenance Insurance Room hire Course fees Travel & subsistence Hosptt41ity Workshops & activities Grants- welfaredcat]0n Emergency support Recruitment fees Interpreter fees Telephone Printing, postage & stationary Subscriptions Depreciation Sundry Governance costs (see note 6) 16,053 1,112 12,782 125 1,623 399 1201 462 16,053 1,112 12,782 125 1,623 399 1201 462 17,737 986 12,787 332 1,756 364 ,209 128 2,180 4,323 100 5,821 4,772 5,400 527 300 1.336 1,942 390 539 937 7.656 1595 4J93 5,988 3,612 665 4,482 850 4377 4,482 850 1,124 2,692 1,469 253 559 10,059 1,124 2,692 1,469 253 559 10,059 5207 60,785 65,992 71.522 Analysis of Eovernallce and sUPPOrt Costs The charity illitially identifies the costs of its supp)rt functiotks. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governancc costs arc apportioned between the two key charitable activities undertaken. Refer to the tablc bclow for thc basis of apportionment and the arkalysis of support and governance costs. GovernaDee function 2016 Total Basis of pportiollment 2015 Total Audit and accountancy fees Professional- Financial advice Batth charges 3,150 6,585 324 3,150 6585 324 3.000 4,458 198 Governance Governance Governan¢¢ 10.059 10,059 7,656 -19-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 Iyet incoming resource5 for the year This is stated after charging.. 2016 2015 Depreciation Auditors, remuneration.. audit of the financial statements 253 539 3,150 3,000 Anaty5is ofstaff costs, trustee remuneration expenses, and the cosl of key m¥4nagement personDel Totsl stsff costs Jvere &$ folloiv8: 2016 2015 Wages and salari¢s Social security costs 16,053 1,112 17,737 986 17,165 18.723 Th¢ number of employees whose remuneration for the year fell witFtin the following bands, were.. 2016 2015 No £60.000 to £69,999 The charity trnste¢s were not paid or received any other benefits from employment with the Charity in the year (2015.. £0). They were reimbursed travel expen& during th¢ year totalling £255.96 (2015: £0). The key manag¢ment personnel of the charity comprise the Trustee and Finance Officer. The total employee b¢n¢fits of the key managemeni personnel of the charity total £0 (2015: £0). Staff numbers The &v¢rage monthly head count during the year were as follows.. 2016 No 2015 Advice & Support workers -20-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 10. Tangible red assets Fixtures, fittings and equipment Cost At l April 2015 Additions Disposals At 31 M#rch 2016 8524 8524 8524 8,524 Depreciation At l April 2015 Charge for the year At31 March 2016 8371 253 8271 253 8,524 8,524 Net book value At 31 Mar¢b 2016 At31 March2015 253 253 11. Debtor8 2016 2015 Other debtors Prepayments and accrued income 4J59 3J52 24,123 1.675 7,711 25.798 12. Creditors: Amounts falling due within one year 2016 2015 Taxation and social sccurity Ac¢nwls and deferred income 1259 7,185 363 7,865 8.444 8,228 13. Unrestricted ineonke fud8 Balance at l April 2015 Balance a¢ Expenditure 31 March 2016 lllcorne General Funds 2,401 5,207 5.207 2,401 21
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 14. Restricted ineotne funds Balanee at l April 2015 Balance at Expenditure 31 Mireb 2016 Income G¢n¢ral Funds 16,544 57,726 60,785 13,485 15. Analysis of llel 4ssetg betweell fullds Unrestricted Res¢ricted Total Fund$ Funds Funds 2016 2015 Fund balance5 Tangible fixed assets Current assets Liabilities 253 26,920 (8,228) 2,401 21,929 24J30 (8,444) (8A44) Total llet assets 2,401 13,485 15,886 18,945 16. Legal status of the Charity Each of the members of the company has guaranteed to contribute to the assets of the company in th¢ evenl of the same betng would up to the extent of £1. 17. Colltingen• liabilities A contingent liability exists to repay grants received should certain conditions not be fulfilled by th¢ charity. In the opinion of the Trustees, the ternis of the Letters of Offer have b¢en, or will be, complied with and no liability is expected. 18. Fin*n¢iai eommitments At 31 March 2016 the company had annual commitmeThts under non-cancellable operating leases as follows: 2016 2015 Expiring tn less than one year Expiring within iwo to five years 425 656 425 1,081 1.081 1,506 -22-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 19. Corporation Taxation The Charity's activities fall within the exemptions afford¢d by the provisions of the Income and Corpordtion Taxes Act 1988. Accordingly, there is no tax&tion charge in these accounts. 20. APB Ethical Standard- Prnvisions v#ilble for small eDtities In common with many other organisations of our size and nathre we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the faTr¢Ial stat¢m¢nts. 21. Going eoncern The financial statements have been prepared on a going concern basis which assumes the charity will continue in operational existence for the foreseeable future. The validity of this assumption depends upon contittued support from existing funders and identifying new soure¢s of funding to continue the work of the charity- The charity is currently a going ¢on¢ern, however rf unsuccessful in securing suificient core fundiDg, their ability to continue &s a going Concern may be uncertain. If the charity was unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balanc¢ sheet values of assets to their recoverdble amounts and to provide for the future liabilities that might aris¢. and to reclassify fixed assets and long term liabilities &s current assets and current liabilities. The directors believe that it is appropriate for the fanCIal statements to be prepared on th¢ going concern basis. -23-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2016 The following pages do not forni part of the statutory accounts which are the subject of the independent auditorfs report on page 15116.
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2016 2016 2015 In¢ome Donations and legaci¢s Donations 5207 1.380 lll¢ome from charitsble 4¢livitiey OFMDFM Belfast City Council B¢lfast Health & sla1 Care Trnst Vicals Relief Fund Other an¢S Red Cross Community Relations Council Ruth Hayman Buttle UK Community Foundation 45073 2,160 715 52,734 500 2,080 4,827 1,193 4,499 2,920 1,145 1,067 4,140 4.049 2.500 400 2,024 57,721 75,105 Investment income Bank interest receivable Total Income 62,933 76,491 -25-
NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2016 Expenditure EipeDdithre on charitable activilies Wages & Salaries Employevs NIC Rent Rates & water Light & heat Repairs & mainteTtance Insurance Room hire Course fees Travel & subsistence Hospitality Workshops & activities Grdnts- we1fareduCatIon Emergency support Recruitm¢nt fees Int¢rpreter f¢¢s Telephone Prinling. postage & stationary Subscriptions Depreciation Sundry 16,053 1,112 12,782 125 1,623 399 1201 462 482 5,988 17,737 986 12.787 332 1,756 364 1.209 128 2,180 4,323 4277 4,482 850 5.821 4,772 5,400 527 300 1,336 1,942 390 539 937 1,124 2,692 1,469 253 559 55,933 63,866 Governanee costs Audit & accountancy Professional- Financial advic¢ Bank ch¥¢S 3,150 6585 324 3,000 4,458 198 10,059 7,656 Total expenditure 65,992 71,522 Net incomel{expenditure) (3,059) 4,969 -26-