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 f￿anCIal 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
Commit￿ent 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 applI￿li0nS 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 SI￿lfICant 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: l￿zD 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 f￿V$ed training programme- Equip and Explore, a practi¢al skills based
PTogramm¢- and through on-going support provided to the groups in tenns of support with funding
applications, guidanee on committee governancelstructures access to outside supportltraining as
required.
Preven¢ittg Homele￿￿¢&9 glld Destitution:.
The reduction in waiting times for Child Tax Credit has been reduced through the Fast Trnck process.
There are significant delays in UKBA processing applic&tions for Section 4 support. There are also
number of people who are in the proc¢ss of submitting fresh claims who have been supported for
Significant periods. Assistance is a mixture of one-off. short-terni and longer-t¢m. The Emergency
Support providcs food from Storehouse and SOS Bus w¢¢kly. while working with th¢ individual to
resolve their situation. This can includ¢'. ftnding legal repr¢sentAtion. sourcing fr¢sh evidence, liaising
with benefits offices and social services and looking at options for the futur¢.
Embrace, St Vincent de Paul. Simon Community, All Souls Church, Storehouse, SOS bus and the Red
Cross have continued to provid¢ support for those in need, in¢luding emergency accoTnmodation.
Accommodarion for those without support is now b¢¢oming a serious problem. It has become
increasingly difficult to source spa¢es in hoglels. NICRAS h8$ 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 O￿lCe 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 sI￿1fiCant 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
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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 f￿ancial statements in
accordance with applicable law and United Kingdom Accounting Standards (United KÉngdom
Generally Accepted Accoullti￿g 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 P￿paratIOn 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$¢d by fraud or other
irregularity or error. In forniing our opinion, we also evaluated the overall adequacy of the
presentation of inforn)ation in the financial statements.
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NORTHERN IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTHERN
IRELAND COMMUNITY OF REFUGEES AND ASYLUM SEEKERS
YEAR ENDED 31 MARCH 2016
OPINION
In our opinion the f￿anCIal statements give a true and fair view, In accordance with United Kingdom
Generally Accepted Accounting Practice. of the state of th¢ ¢harity's affairs as at 31 March 2016 and
of its incoming resources and application of resources for the year then ended alld have be¢n prO￿rIY
prepared in accordance with the Charities Act (Northern Ireland) 2008.
EMPHASIS OF MATTER- GOING CONCERN
In forming our opinion on the financial statemenls, which is not modified, we have considered the
adcquacy of the disclosure made in note 21 to the financial statements concerning the company's
ability to continue a5 a going concern. As at 31 March 2016, the company had unrestricted funds of
£2,401. The level of unrestricted reserve, along with the matters explained in note 21 to ihe financial
statements, indicate the existen¢¢ of a material LEnccrtainty however the directors believe the
uncertainties are not such as to ￿$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
ch￿l1]eS. Statement of Recommended Practice applicable to charities preparing th¢ir accounts in
accordance with the Financial Reporting SL￿dard 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 a￿oUntIng
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 reco￿lS¢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- welfare￿d￿cat]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 r￿ed 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 fu￿d8
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#il*ble 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 f￿aTr¢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 f￿anCIal 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 & s￿la1 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- we1fare￿duCatIon
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-