2024-03-31-accounts

NORTH WEST MIGRANTS FORUM

Report of the Trustees and Financial Statements

Year Ended 31 March 2024

Company Number NI661353 Charity Number NIC107318

NORTH WEST MIGRANTS FORUM

Contents

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	Pages
Charity Reference and Administrative Details	1
Report of the Trustees	2 - 7
Independent Auditor’s Report	8 - 13
Statement of Financial Activities	14
Balance Sheet	15
Notes to the Financial Statements	16 - 23
Detailed Statement of Financial Activities	24 – 25

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NORTH WEST MIGRANTS FORUM

Charity Reference and Administrative Details Year Ended 31 March 2024

_____________ Charity registration number NIC107318 Company registration number NI661353 Trustees Monadel Bazzara Irina Chernichenko Ibrahim Dandhousa Cristina Kozak Philip McDermott Marija Stuke Chief executive officer Lilian Seenoi-Barr Registered office Embassy Building 3 Strand Road Derry BT48 7BH Auditor L Duffy & Co 12 Queen Street Derry BT48 7EG Solicitor Hasson & Company 39-41 Clarendon Street Derry BT48 7ER Bankers Danske Bank

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NORTH WEST MIGRANTS FORUM

Report of the Trustees for the Year Ended 31 March 2024

The Trustees, who are also the directors under the provisions of the Companies Act 2006 present their report and the audited financial statements for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.

Governing Document

North West Migrants Forum (known as NWMF) is a charitable company limited by guarantee, incorporated on the 13 May 2019 and accepted as a charity by the Inland Revenue. The company was registered with the new Charity Commission for Northern Ireland (Regulator of Charities in Northern Ireland) on the 11 February 2020.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The number of members at the 31st March 2024 was 6.

The charitable objects of the charity are to promote the benefit of migrants, refugees, asylum seekers and their families in particular but not exclusively living in Derry City and its environs by associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to promote racial harmony, equality and diversity and in particular: a) to relieve need, hardship and distress among beneficiaries and their families through the provision of information, advice, support and representation; b) to promote good community relations and the social inclusion of the beneficiaries through the provision of educational, social, recreational and multicultural activities.

The charity meets the public benefit test, as the organisation provides services, which can be accessed by members of the public who are in need of such services (as per guidance issued by Charity Commission).

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NORTH WEST MIGRANTS FORUM

Report of the Trustees for the Year Ended 31 March 2024

Objectives and activities

The North West Migrants Forum (NWMF) exists to serve and protect the interest of migrants, refugees and people of minority ethnic communities living in the North West of Northern Ireland. It was founded in 2012 to address needs identified by migrants, specifically from Black Minority Ethnic (BME) background, for advice, practical integration support, solidarity and capacity building in the Derry City and Strabane District Council area (DCSDC) and its environs.

NWMF membership includes people from all walks of life including from countries that are diverse culturally and have experience conflict or are still in conflict. We recognise the wealth of knowledge/expertise they bring that can be tapped into to shape the future of NI. This wealth of experience and expertise is used to deliver projects that focus on culture, peace building and reconciliation.

Our focus is to increase the strength of the BME sector and the shared sense of belonging as equals within the Northern Ireland society. We promote equality, diversity, integration and inclusion of people of minority ethnic background, refugees and migrant communities through intercultural dialogue and learning. Our objectives are to:

• Educate and raise awareness of minority rights across public institutions & services,

• Building capacity to influence & challenge discrimination, inequality, racism and hate crime

• Supporting the integration of newcomers and migrants from a minority ethnic background through a variety of activities

In doing so, NWMF facilitate BME participation in consultation processes and shared learning and promote their participation in all aspects of public life.

We also assist/advise non-statutory and Statutory organizations to respond to issues related to migrants and deliver cultural functions and events

We have an excellent track record in delivering successful intercultural programmes and NWMF is the only organisation locally that emphasises on interculturalism to

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NORTH WEST MIGRANTS FORUM

Report of the Trustees for the Year Ended 31 March 2024

achieve peace and respect for diversity. It is also the only dedicated migrants’ organization in the north west of Northern Ireland that provides holistic services to BME people.

Recruitment and Appointment of Directors

The Directors of the company are also charity trustees for the purposes of charity law. The traditional business skills, along with service users, community and voluntary groups are well represented on the Board of Directors and the Directors are requested to provide an updated list of skills they are able to bring to the company each year and in the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board of Directors. Directors.

Trustees Induction and Training

New trustees are invited to familiarise themselves with the charity and the context within which it operates. Briefing sessions jointly led by the Chairperson and the Chief Executive cover:

• The obligations of trustees.

• The main documents which set out the operational framework for the charity, including the memorandum and articles.

• Resourcing and the current financial position as set out in the latest published accounts.

• Future plans and objectives

All Trustees receive an Enhanced Access NI check and training on Child Protection, Vulnerable Adults, Lone Working, Health and Safety, Complaints and Equal Opportunities. Training on Good Governance, Managing Performance, Risk Management, Strategic Planning and GDPR is also provided to Trustees.

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NORTH WEST MIGRANTS FORUM

Report of the Trustees for the Year Ended 31 March 2024

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Risk Management

The Board of Trustees conduct on a regular basis a review of major risks to which the charity is exposed. This review is updated annually. Where appropriate, systems and procedures are established or updated to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a new Fundraising Strategy and the establishment of three social enterprises to allow for alternative funding methods for the charity’s activities. Internal control risks are minimised by the implementation of comprehensive procedures for the authorisation of all transactions and projects.

Procedures are in place to ensure compliance with health and safety rules for staff, volunteers and visitors. All policies and procedures are periodically reviewed to ensure they meet with the needs of the charity and changes to the law.

Organisational Structure

The Board of Directors meets at least 4 times a year and is responsible for the strategic direction and policy of the charity. The trustees have ultimate legal and financial responsibility for the affairs of North West Migrants Forum, although the management of the organisation has generally been delegated to the staff, through the Chief Executive (Lilian Seenoi).

Internal and external factors

The trustees have made a full assessment of the internal and external factors that may affect these financial statements and do not deem any factors material enough to have an impact.

Financial review

The charity has had another successful year. The charity’s income increased by 17% to £308,418 (2023 - £264,373) whilst total funds carried forward decreased to £35,849 (2023 - £117,674).

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge any funding gaps that may occur and should be maintained at the equivalent of 3 months

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Report of the Trustees for the Year Ended 31 March 2024

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expenditure in order for the charity to continue its activities. The trustees consider that an ideal level of reserves would be £60,000. Unrestricted reserves at the 31 March 2024 were £19,942 (2023 - £10,508). Whilst well short of our target reserves we are pleased that unrestricted reserves have increased during the year.

We, the trustees of North West Migrants Forum believe that NWMF is working to its original aims and objectives whilst abiding to its Memorandum and Articles of Association.

Statement of trustees' responsibilities

The trustees (who are also directors of North West Migrants Forum for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed,

• subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is

• inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

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Report of the Trustees for the Year Ended 31 March 2024

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• there is no relevant audit information of which the charitable company’s auditor is unaware; and

• the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Auditors

A resolution will be proposed at the AGM that L Duffy & Co be re-appointed as auditors to the charity for the ensuing year.

The trustees declare that they have approved the trustee’s report above

Signed on behalf of the charity’s trustees by

Marija Stuke Irina Chernichenko 4 November 2024 Chair Treasurer

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Report of the Independent Auditors to the Members of NORTH WEST MIGRANTS FORUM

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Independent auditor’s report to the trustees of North West Migrants Forum

We have audited the financial statements of North west Migrants Forum for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard FRS102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may

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Report of the Independent Auditors to the Members of NORTH WEST MIGRANTS FORUM

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cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Report of the Trustees, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustee’s report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion:

• the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or

• the charitable company has not kept adequate accounting records; or

• the financial statements are not in agreement with the accounting records and returns; or

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Report of the Independent Auditors to the Members of NORTH WEST MIGRANTS FORUM

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• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act.

We have undertaken the audit in accordance with the requirements of IAASA Ethical Standards including IAASA Ethical Standard – Provisions Available for Audits of Small Entities, in the circumstances set out in note 15 to the financial statements.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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Report of the Independent Auditors to the Members of NORTH WEST MIGRANTS FORUM

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Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, the Companies Act 2006 and United Kingdom Generally Accepted Accounting Practice.

• We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance.

• We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

• We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

• We considered the risk of fraud through management override, and in response we incorporated testing of their use of accounting estimates, and remained sceptical throughout the audit.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

As part of an audit in accordance with ISAs (Ireland), we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is

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Report of the Independent Auditors to the Members of NORTH WEST MIGRANTS FORUM

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sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

• Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them

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Report of the Independent Auditors to the Members of NORTH WEST MIGRANTS FORUM

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in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Laurie Duffy (Senior Statutory Auditor) For and on behalf of L Duffy & Co Chartered Accountants and Statutory Auditor

4 November 2024

L Duffy & Co are eligible to act as auditors in terms of section 1212 of the companies Act 2006

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NORTH WEST MIGRANTS FORUM

Statement of Financial Activities For Year Ended 31 March 2024

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		Unrestricted	Restricted	2024	2023
		Funds	funds	Total
	Notes			Funds
		£	£	£
Incoming from:
Donations and legacies
- Grants	2	93,838	206,157	299,995	252,070
- Gifts and donations		2,423		2,423	6,970
Other Income	3		6,000	6,000	5,333
		_	_	_	_
Total incoming resources		96,261	212,157	308,418	264,373
		_	_	_	_
Resources Expended
Raising funds	4	2,000	26,050	28,050	17,738
Charitable activities	5	74,920	259,666	334,586	209,489
Governance costs	6	9,907	17,700	27,607	25,430
		_	_	_	_
Total resources expended		86,827	303,416	390,243	252,657
		_	_	_	_
Net	7/8/9	9,434	(91,259)	(81,825)	11,716
incoming/(outgoing)
resources
Reconciliation of
Funds
Total funds brought		10,508	107,166	117,674	105,958
forward
		_	_	_	_
Total Funds Carried		19,942	15,907	35,849	117,674
Forward
		_	_	_	_

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

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NORTH WEST MIGRANTS FORUM

Balance Sheet at 31 March 2024

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		2024	2023
		£	£
	Notes
Fixed Assets
Tangible assets	10	8,540	6,772
Current Assets
Debtors	11	9,951	-
Bank		31,334	116,623
		______	______
		41,285	116,623
Creditors: amounts falling due
within one year	12	13,976	(5,721)
		_	_
Net current assets/(liabilities)		27,309	110,902
		_	_
Total assets less current liabilities		35,848	117,674
Creditors: amounts falling due
after more than one year 13		-	-
		_	_
Net Assets		35,849	117,674
		_	_
Funds
Unrestricted funds	14	19,942	10,508
Restricted funds	14	15,907	107,166
		_	_
		35,849	117,674
		_	_

The financial statements were approved by the Board on 4 November 2024 and were signed on its behalf by:

Marija Stuke Irina Chernichenko 4 November 2024 Chair Treasurer

The notes on pages 16 to 23 form part of these financial statements. Company Registration Number:NI661353

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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1. Accounting policies

General information and basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.

Fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows

Land and buildings

4% straight line

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

Office equipment

33.3% straight line

Debtors

Debtors are stated after all known bad debts have been written off and specific provision has been made against all debtors considered doubtful of collection.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, and the amount can be quantified with reasonable accuracy and it is probable that the income will be received.

Grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Gifts and donations are included in the Statement of Financial Activities upon receipt.

Donated services and facilities are included at the value to the charity where this can be quantified.

Donated goods for resale in charity shops are included in the period the goods are sold. No amounts are included in the financial statements for services donated by volunteers.

Investment income is included in the Statement of Financial Activities when receivable.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• Costs of raising funds

• Expenditure on charitable activities

• Other expenditure

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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Costs of raising funds include the salaries of staff who promote fundraising and overhead costs of charity shops.

Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those incurred in the governance of its assets and are associated with constitutional, statutory and strategic requirements.

Creditors payable within one year

Creditors and provisions payable within one year are recognised where the charity has a present obligation 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 measured or estimated reliably.

Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern

Judgements and key sources of estimation uncertainty

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements

• Depreciation rate for office equipment

Depreciation rate used by management for office equipment is 33.3% straight line per annum. Management have decided to err on the side of prudence and write the office equipment off over 3 years. Whilst they are aware that this is a high rate of depreciation NWMF management prefer to err on the side of prudence.

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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2.	Grants
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
				2024	2023
		£	£	£	£
	National Lottery		101,500	101,500	60,000
	Lottery Heritage Fund		40,000	40,000	50,000
	TEO		45,186	45,186	25,902
	Joseph Rowntree	62,638		62,638	76,124
	Co-Op foundation	30,000		30,000	-
	NIHE		5,000	5,000	4,999
	Community Foundation		12,646	12,646	4,847
	Ulster University		1,825	1,825	-
	Small Unrestricted	1,200		1,200	-
	St Stephen’s Green Trust				27,186
	DCSDC				3,012
		93,838	206,157	299,995	252,070

3. Other Income

ther Income
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
			2024	2023
	£	£	£	£
WHSCT		2,000	2,000	-
EA		4,000	4,000	-
STEP EUSS				5,333
	0	6,000	6,000	5,333

4. Raising Funds

aising Funds
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
			2024	2023
	£	£	£	£
Wages and salaries	2,000	25,000	27,000	16,688
Stationery and printing	-	150	150	150
Telephone	-	400	400	400
Computer and software	-	500	500	500
	2,000	26,050	28,050	17,738

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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5. Charitable Activities

haritable Activities
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
			2024	2023
	£	£	£	£
Wages and salaries	21,000	169,489	190,489	120,304
Programme costs	22,512	50,031	72,543	49,894
Rent and rates	5,387	22,000	27,387	16,835
Insurance	696	1,300	1,996	1,219
Heat and light	1,890	4,000	5,890	5,454
Stationery and printing	-	423	423	519
Telephone	-	1,981	1,981	1,667
Website and computer	1,345	2,277	3,622	4,489
Travel	18,534	7,000	25,534	6,803
Professional fees	1,000	-	1,000	96
Repairs and maintenance	1,526	1,000	2,526	2,028
General expenses	1,030	165	1,195	181
	74,920	259,666	334,586	209,489

6. Governance Costs

overnance Costs
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
			2024	2023
	£	£	£	£
Wages and salaries	-	14,000	14,000	14,000
Stationery and printing	-	100	100	100
Telephone	-	200	200	200
Website and computer	-	200	200	200
Travel	-	200	200	-
Audit fee	1,800	3,000	4,800	4,800
Professional fees	2,014	-	2,014	-
Bank charges	119	-	119	55
Depreciation	5,974	-	5,974	6,075
	9,907	17,700	27,607	25,430

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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7. Resources Expended

Total resources are stated after charging:

otal resources are stated after charging:
	2024	2023
	£	£
Auditors’ remuneration	4,800	4,800
Depreciation	5,974	6,075
	______	______

8. Trustees’ Remuneration and Benefits

There was no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees’ Expenses

There were no trustees’ expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

9. Staff Costs

taff Costs
	2024	2023
	£	£
Wages and salaries	205,285	134,942
Social security costs	15,998	9,481
Pension costs	10,206	6,569
	_	_
	231,489	150,992
	_	_
Average number of employees during the year	6	4

No employee received emoluments of more than £60,000

The average number of employees during the year, calculated on the basis of full time equivalents.

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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10. Tangible Fixed Assets

10.	Tangible Fixed Assets
		Office
		Equip	Total
		£	£
	Cost
	At 1 April 2023	27,872	27,872
	Additions	7,742	7,742
	Disposals		0
		_	_
	At 31 March 2024	35,614	35,614
		_	_
	Depreciation
	At 1 April 2023	21,100	21,100
	Charge or year	5,974	5,974
	Disposals		0
		_	_
	At 31 March 2024	27,074	27,074
		_	_
	Net Book Value
	At 31 March 2024	8,540	8,540
	At 31 March 2023	6,772	6,772
11.	Debtors
		2024	2023
		£	£
	Debtors	9,000	-
	Prepayments	951	-
		9,951	-
12.	Creditors: Amounts Falling Due Within One Year
		2024	2023
		£	£
	PAYE	5,589	-
	Pensions	1,061	921
	Creditors and Accruals	7,326	4,800
		13,976	5,721

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NORTH WEST MIGRANTS FORUM Notes To The Financial Statements For The Year Ended 31 March 2024

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13. Creditors: Amounts Falling Due After More Than One Year

		2024	2023
		£	£
Bank loans and overdrafts		-	-
		_	_
		-	-
		_	_
Movement in Funds
	At 1 April	Net incoming	At 31 March
	2023	resources	2024
	£	£	£
Unrestricted funds	10,508	9,434	19,942
Restricted funds	107,166	(91,259)	15,907
	______	_	______
Total Funds	117,674	(81,825)	35,849
	______	_	______

14. Movement in Funds

15. IAASA’s Ethical Standard Section 6 – Provisions Available For Audit of Small Entities

In common with many other businesses of this size and nature we use our auditors to prepare and submit returns to tax authorities and assist with the preparation of the financial statements.

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NORTH WEST MIGRANTS FORUM Detailed Statement of Financial Activities For Year Ended 31 March 2024

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	Unrestricted	Restricted	Total 2024	2022
			£	£
Incoming Resources
Voluntary income:
Grants	93,838	206,157	299,995	252,070
Gifts and donations	2,423	-	2,423	6,970
Other income	-	6,000	6,000	5,333
	_	_	_	_
Total incoming resources	96,261	212,157	308,418	264,373
	_	_	_	_
Resources Expended
Raising funds
Wages and salaries	2,000	25,000	27,000	16,688
Stationery and printing	-	150	150	150
Telephone	-	400	400	400
Computer and software	-	500	500	500
	______	______	______	______
	2,000	26,050	28,050	17,738
Charitable activities
Wages and salaries	21,000	169,489	190,489	120,304
Programme costs	22,512	50,031	72,543	49,894
Rent and rates	5,387	22,000	27,387	16,835
Insurance	696	1,300	1,996	1,219
Heat and light	1,890	4,000	5,890	5,454
Stationery and printing	-	423	423	519
Telephone	-	1,981	1,981	1,667
Website and computer costs	1,345	2,277	3,622	4,489
Travel	18,534	7,000	25,534	6,803
Professional fees	1,000	-	1,000	96
Repairs and maintenance	1,526	1,000	2,526	2,028
General expenses	1,030	165	1,195	181
	______	______	______	______
	74,920	259,666	334,586	209,489

This page does not form part of the statutory financial statements

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NORTH WEST MIGRANTS FORUM Detailed Statement of Financial Activities For Year Ended 31 March 2024

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	Unrestricted	Restricted	Total 2024	2023
			£
Governance costs
Wages and salaries	-	14,000	14,000	14,000
Stationery and printing	-	100	100	100
Telephone	-	200	200	200
Website and computer costs	-	200	200	200
Travel	-	200	200	-
Audit fee	1,800	3,000	4,800	4,800
Professional fees	2,014	-	2,014	-
Bank charges	119	-	119	55
Depreciation	5,974	-	5,974	6,075
	_	_	_	_
	9,907	17,700	27,607	25,430
	_	_	_	_
Total resources expended	86,827	303,416	390,243	252,657
	_	_	_	_
Net income / (expenditure)	9,434	(91,259)	(81,825)	11,716
	_	_	_	_

This page does not form part of the statutory financial statements

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