NT CHA8rrY REF - 107574 IIQRTHeRN IRELAND REFUGEES AIID ASYWM SEEKERS WOMEN ASSOCIATION FINANCIAL STATEMEMYS FQR ThE YEAR ENDED 31 mA￿H 2024 ND. RTIIERW IREUND REFUGEES AIVD ASnUMSEEKERS IYOMENA5SOQtA. TIOIV FXNA14CL4L STA7EMENTS FOR THE YEAR ENDED 31 MARCH 2024 ¢QNTENTS Q•ntÈrtts Charity InforrnatloTr and offi￿rS TTU&tees' Peport It￿ePendent Ex3mkneVs Rèport Stètement tsf Rmandal At21vi"tIes Balants shèet Motes to the Flnanaal Statemen NORTHERN IRELAND REFUGEES AND ASYLUKSEEKERS WOMEJV ASSOCIA7ZON FINANCIAL STAfEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CHARrrY INFORMATXQN AND OFFICERS .BOARD OF TRUSTEES M¥8 Khioud Alnablsee Mrs Karlha ts Josephlne McDonnell INDEPENDEiwf EXAMINS¢ Don*tt R Min>hull FC4 .AccouIVTANT Mlnshull & Co Chartered AGcountarits and Statythry AU￿1t6P 19 Ctèscént BUSI￿.S$ Park , .U.T28 2G 03nske Bank Done9?11 squ￿ Wv.#. Gl¢n9all Éxchange 3 Glen9all S￿￿et 8ELFA¥r BT12 SAB CBAPITYREFEREUCE NUMBER N1107574 NORTHERN JREL4ND REFUGEESA4VD ASYLUMSEEKERS WOMENASSOCZATION FINANCIAL STAfFMENTS AIR THE YEAR ENDED 31 MARCH 2024 TRusfEES' REPORT Thé truSteÈg, Ytho atstr act as t￿Stee$ for th¢that¥tabfÈ actlvltks of the ¢tstnpafty* teport tog*17er ￿¥1th the finanaal statementsfor the year ended 31 Mard) 2.024. STATÈMENT OF TRusfEEV RESPONSIFILTTIES The are rèsporysibleTor preparfng thetrust* annual ltport In aC0)raT￿nCe with the Cfvaritjts $ORP {I*S102) aid Clarfties Act (North¢rn Ireland) 2DO8. The truStse& hay6 elected to prepare the flrtanclal stateripnts in accsrdants wlth UK GAAP ènd eonfirm that the reportifva fr3mework that I￿S baen applied in thelrpreparation was the Charities SORP (FRS1ts2).. re5Ènl thelr atttx]al Tlfe trv*es of charlty Ou￿ng the fiwaal year Stat￿ on page l.. The objectives "OP the tharify are - to preveht and relieve poyerty of refijgees and asylum seekers womtn by the prov4￿On of advice and advocaty Servi￿ to. help the tseneficiartes who cannot afford necessary Items such as furnlture, b.eddlnA¥ .Glothlng orfveft. .to make grants.pf money for the rellef of the peor - to advdtt¢è the éducation of the benefielaries by the provi*on of fadk:tits, courw. progr¥mmes, gronts for edU¢ar￿n, and resources to enable, Assist and encoura¥Je the educatiorr of persons Eifgllsh lahguagé, skdls trainiho attd learning programrrtre through collegts and unlversrtiEs - to promote cultural diversity ar￿ racial harrnony by thè promotion of cultural activitles to fostèr ￿￿erStaT￿ng, betwoen people from diyerse bathgrounds and indigenous people In.Ngrthem I￿lartd ?hd to a Sentiment rn fOVCrur ot social Éntegration and good relatlons to.Froyide relleF to refugees wgmen through access to spedaflst advi￿, educ4tlan and Awksho￿ of the ,welfare benEfits 5YStem, 4nd understanthng of the Social hotssihg process - the advancement of héalth of the Ixenefitlarios through the pro¥.isron otmentai heal.th lfiiÈllbetDY traum? work$hops and th¢ referral to health proiessionaF5 and counselling serticgs fot treatmont - the advan￿rneDt gf the human rlght5 through the promotlon of good relatlons sorlal engagpmertt events. 4>ptween refugees and a$yluin seekers Woiiien aod Indigenous wotnpn to foster undÈtstanding b¥tween thern, ' and_ the Promo¢Ftyr¥ oteqitality and dlvetsiwthrougtj the ellminatton csf any type of form of di5crliyiinatlort. ACHIEVEMENTS Durinq the tha char¢y li4$ cbts'ined fund.lng frpm ryiany sou_r0& Thts kasenaty]ed it to - dl*tibute toys and, other gifts to tbe U)￿r-pri￿le9ed at Chrtstrnas. run cookery w.orkshops pn7vided langua9e tlasses principally for the English languaqe - pfovlded rr)ental health traininy and other such training workshops - set up ￿alkIng groups to enable group rambles aftd hikes - distribut&1 pn7vtstons guch as food thl tya¥c necessitlES tti Stru￿{ln9 In•viduals a_nd lamiles. - provioèd ad%/its Hftd .adv fndude a greater understanding and respect h¢tweén refugees and asylum seekers women 4nd loc•J petsple . thus fosterlng bett.er 4kntegratkffl and community toheslon among bvomen in Northern Ireland. The bertefft e demonstrated by showcas5ng.our diverse cultural nCh￿￿ through 5peof.lc refvgee's w.omen cultural erfént Celebration and th"rOugh the parttGiPation of refvgees, women t¢ i¢eal ttsltural evefttr ¢¢lebration. There is no hann or private benéfit arising frvin th[5 purp)se: t4) Indudé the ability for tpfugees and asyluui.steker5 women to beeomè IhdÈptndent artd MlfFI theit thtdual 'need5 thrau9h è tRtter understsndtng of the welfare benef4ts aDd accornmodation systenl. The benefft can be ..d.emonstrdted by the feedback from beneficiarles and the régulat evaluatiDn carried out ￿. tho organ15atits,rli of benEficlarles Vlho are able to f￿an.cla1lY support then*ives and their families. Ttye is ￿rn). è.r priY4t.¢ benefit arislng from thls ptffpose. .15), Include feducing the JeFel of mental health trauma among refijgees and asylum seekers. worrien Ilving in Northem Ireland leading to better mental well-being and qualtty of Ilfe. The benefit c4n be demonstr•tEd th.rough feedback from benefiaaries.3nd evaluation carried out by the Droanlsatibn after Mental health awarene55 workshops and referrals. There is no harm.or private benefit arislng frfjm this purpose.. . (61 include locrea5ing knowledge and understanding of av(c and human rights among refugees and asylum seekers tsvftog In Northern Ireland leading to the ItVTng pf a law-abldrng citlzen s Elf< and to the report of any forni or typè tif discrimination and Inequality Paced wfA theFr daily Ilfe. The beftefft cah be detnoDstrat through feedback and the rnimber of partldpants to human rfghts antF equallty commission 2vftnts.and seminars, an.d évaluation of hate and discrimination inadentg reported .by benÈfi£igries. to the orgaDisat¥>.r*. There is no harm or prtvate benefit ari5itsg frorn this purprjse, T.hè benefi¢larl¢s arèJÈfugee5 and asybjm seekets women. No person coni*cted With the oryJa"nisat4Onqa-ffl>a prlvate benefft. Athlth is more. thaTr Incidental to carrying o.ut the purposes. FXNANaAL RÈVEEW & RESERVES POIICY Reserves at 31 Mard12024 were £3 530 . The. com.pany'5 core expenditure is very low due to the voll￿trry nature of tho operattons. It continues ta 2xpand Its diaritable and fund ralslng actlvltles to.er¥sure it reaches as mary people in need as possible. The pnifile of expendlture Is as agroed w.lth the fvnders appficable. LlhrÉ5tricted furtds.are fimds whlch are aYdl1 able for use at the discretion of the trustpe5 in ftntheran .of the general objectlves of the charity and whith Iwve not been deslgnated forother purposes.. estgnated funds £omprise unrestricted funds that have been set astde by the trustee9 for partlcular purposes. The. aim and use.of each designotrd fuDd is * out In the notes to the flnancl?I statements if Identlfled as 5￿Ch. Restricted ￿ndS are"fvnds which areto be used In accordance wlth spBdfic Kestrlctlon? Imposed by donors or whith have bqen ralsed by the th?rfty for partlcu14r purpos¥. The cost of ralslng and fjdmlnl*pring su£h Funds or¢ thar9ed agalhst the spe(lflc fvnd. IMPACf OF COV1￿19 The I￿patt gt coranavlnts restrtttii.ns f￿￿t. that there had been a reductlM In Physical rheetings of ttB -.t bqard ?nd a blggey oncentratson on remote activitlos. bl(kW bank to t)ormal there h'as. been no Impa¢t on the charlty's sustainabltsty due to the lov4 ovorhead nxfdel and Increasing fuFxI rewur£es. T.he trustee% 4rFt satisfiecf that the ¢harity .can continue to ende4voy.r t.q a£hleve its..obi.*lves.. OATMERM IRELAND REFiIGEES AND ASYLUMSEEKERS WOMEN ASSOCIA TION XIVANQXAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 TRusfEES' REPQRT (continued) GOlhG COMtERN ThB tyustees, havlng coRsidered tha eharity's fjnco.me stream4 f￿n(la] means and strategy for dealln9 wi.th issues ¥uch as the impt ￿paIrs and l¢&s-tyw Telephone and Zoom Postage, stationery and Offioe supplles Wagos. and salaries Stiff pénslari scheme .Bank Interest and charyes .D¢preciati¢)Tr 5'1ndry expens¢s Govethance ¢osts 'Accountancy & Audit Fees Lègal. and priife5s1onal fees 983 186 47 1.094 tI$05) (50.957) Tlèt thV(fAUt)waYd resourcastsr tho period 2. {4128) Th¢ th.artty mad.e other or losses durlrtg the ye8f pther.than those stated 8bo¥e The notes on pages 9 to 12 fnrni part of these accounts NORTMERN IRELAND REFUGEES AND ASYUIM SEEKERS WOMEN ASSOCIA TION. FINANCIAL STA TEMENfs FOR THE YEAR ENDED 31 MARCH 2024 BALANCE SHEFf AS AT 31 MARCH 2024 2023 Note. Flxrtd Assets .CMrrent Assets P.rekiaid expenses Grants receivable Cash at bank and on hand 105 Uabllltlw (amunts falling ts wlthln one yffir) Revenue gtaftts deferred C¥ltal granfs deferred Atcruals other taxe5 744 N¢t cl￿rent Assqts 3.530 6erterg1 reserve Restrlcte(i Funds B*n¢e at 31 March 2Q24 . the flnancial year in qtststlon the Ch￿lty. was entiued to exémptbtt under Section 65 of th¢ Chariti¢¥ Att (Northern Ireland) 2008 rektlng.tts small charities. Ilo fjne has requlred the dRrlty to obtaln an. aud,It of Its aoi*unts. for the year in questlon. 'The trustees acknowledge their responslbility. frjr complying wth. the requirellw￿ ￿ the Act with respEct to the *7ccounts"ng records and for the preparation of accAxJnts. Tt*se a¢¢fwnts have been Prepard"In accordance With 17ie.pfovisitiHg applltablt to d*ritie5 5ubjett tdthè ChawitiES SQRP (FRS 102}- ehalf by Mrs .Khlavd AlnabtyeB. Oate 28 June 2024. The notes on pages 9t0 12 form part of these accounts ,QRTHERN IRELAND REFUGEESAND ASYLUM..5EEKERS WOMENASSQClaTION FINANCIAL STA TEMENTS FOR ThIÉ YEAR.ENDED 31 BIAKCH 2024 NOTES TO THE FINANCIAL STATEMeNTS I. ACCOUNTING POUCIES The ftsllawing a¢¢ounttilg polits ha￿¢ been used eon$sten_lJ¥ In deatlng With it¢nis whleh 4re ¢fjn. >Tdet¢d motsrfal IA tplat￿n ty the thatity's firoHLYal statements. B4sis of Prep4ration ThÈ stat¢Ytièhts ha¥e been pttpar¢tt kn acmrdance ￿""th A£couritln4 and Reptsrtlftg by Chaflties: StstÈtttst)t of Re¢ommpn¢9ed Pra¢tlce applicable.to charitses preparing thelr occounts In aCCDrdance wlth the Flnanci4J Reportkng Stsndard applfrable in the UK -. Chanlles SOftP (FRS102), the finan¢ial Reportlng 5tandarrf app.lirknleJn the The charlty rrtÈet5the ddrtitttin •f a publit benefft witlty unrtet FRS 182. Assets and liabiutses ate initlally ro¢ugfjlsed at hlstort¢al cost or tronsathTTvalye unless Dtherwlse stated In the rel¢v4nt accountlng poticy n))te. preparfng the atcouftts, the trnstees have dedded that iT.t apply4ng the accounting politi2$ requlTÈd by FRS 102 and .the Charltle5 SORP FRS 102 no restatement of £Drnparativ.e Item5 ￿ reqiiired. P*ath4 vf Aeeouhts on a Goln9 CwLYrn Aasis The company reports £2,130 osh outslo4Y lor Ihe year aryd the.try5ts have forniuloted a..strate9y that, wlll secure tba imrnedlate lutsre of the cornpary the ftext 12 to 18 mA¥nths Dn that bas1* the char*y IS a lolng. aincerri. In￿mÉ is recogmisgd vihen the compan¥ has thtit4èrThent to the fvrffy aiSy p.erfwman* rfjnditltsns. bail.? bEen 47*t, tt is prob4ble that the ir4come Will be recewed and" the amDunt caff be mèastlred rellabl¥. Ir iirt tÈcognFse&. On ￿￿EPt, donated -prtsfe&41on?l.serviè¥ ￿d.donatett I￿11￿eS are rwrfsed on the basis of thév3luÈ of the #ift. tb the ¢harlty whith. 15 th.e ?mount the ohartty ¥Yoold have been willing ts Pay-to ¢btsin sèrvloÈs o.r rati11tt￿ equivèlent.Èconomi£ benefit on the open market. a corre5pouding aiiiount 45 then" rEco4ni5ed in" expen&iture'.ffF th'* Iieriod. ef receipL IDteros.t on fvryds held on dep05rt is In"duded YA*n réceivable Hnd the amount Can benRwred tellably by the".. comp.on.y, ntsmiall¥ iipon tiotiflcatlon of thp Inter* or phyabje by the fi.Aanth& IAs(tuUon.. Fund Ac¢ountio Uhrestrlcted funds are •¥allablÈ to spehd on atti¥ltles fvrther an.y of the purpoès of the thmpahy. Desiyrig.¢ Dds are unres.trfrted ftmds of thp. charfty that the tJusteEs hg¥e declded at their dlsrrtipn to get 45ide tts use ror a 5Ptciftt purpose. Rtstr4CtEd funds doaativn5 wh1ch the donor has speclfted art to be soleIy used for phrtJ¢ular areas •f the eon¥pany% Svofk JVQA TIIERN JkELAND REFUG&SAIID ASYLUMSEEKERS I¥OHEN ASS£fI4TI< FINANCIAL TEMENTS FOR niE YEAR. EflDED YI MARCH 20Z4 KOTES TD TH.E FINANCIAL sfATEMENTS (contlnuedj EXpendI￿re and Irrecoverable Value Added Trx E￿pendItUr* ts t*eo9nlsed onts there l& a legal or C¢mst￿CtIve obllgation to make a payment to a thlrd pty., It is pmbable th4t sottlement will be requireed and the amount of the obligationcan be rnegsured reliably. Expenditure15 dasslfted underthe follow¥ng artlvlty Ite*lIn￿, - costs of raistng fvnts cornprisé the costs- of cotDmeKaal trading - expènditure on charitabte actlvities Indudes the £i)sts of aGtivities undertaken to further th¢ purposes pf the £Ompan¥ - governance and support costs iridudeaH othèr costs .Lhirecovered Valtse Added Tu Is tb&ged as. a cort tythstthe acuvlty for whlth the expeodltuTr was Incurred, Sy,P#Ort tosts aye dlstlosed separètsty IA the Ststemert of Flnandèl ALthlbes. Tanglble, FlxedAssets and depreclatton. .ran9ble fixed assets costing r200 *Jr mDre are gated in the accounts at Diiglnal cost le55deprerla&gN iu order to wÉltÉ otr the cost of ftxed assÈts, over thetr estlmated useful lives, uslng the followlng annual rate . Fixtures, fitting5 aftd èl￿pmeNt DebtC¢rgand Kcrued income are recpglllsed at the settlement amourt due after any dtscount oiferod.-. Pr¢paYm￿ts are valued at the athouRt prepald. Cash at Bank andln Hand Cash ar b¥nk4nd cash hand indudes £a5b and *ort tÈrn) ht9hly liquid inyestmèrits wlth a Short thatyrfty'OF'tbtr¢¢ orsth& or. kn fvom the date of acqulsltlon w tWeDln9 tTrf the deposlt or slmlalr accouni ¢Apdltisrs and Provis•ons CrerJltor& and prtitsLsioos are Fec09F￿Sed *hÈre the corniiany a pre5Rnt obliptloff Trsultthg Irom ia ,past evènt that. viJll Drtsbtsbfy Tesult Sn the tr&Dsftr' of ftinds to a tts1￿ party and the amouDt due to settle the obll9¥tlpft ¢8n be meBsured,Dr as¥lmated rellably. Cr￿lE0r$ aod provisions arE aorrnally reco9nlsed at thotr settlement •m)twLt after any thscDunts. FI7wi￿al Instruments Tb¢ co,mpany only hgs financial assets and flnancial liabillties of a klnd that qualify as basic financTèl In>truti)ertg.. Bagic finandal tostruments are initÈalty recognised at tsansadlon value and 5Lfrbseotserttly meas.ured at their Se.ttlen)ent valtié vlth the exc¢ptioFJ of loa￿ whith are ¥ubwuently mFa.suod at amortised Eost u4.ns. tbe effect*ve Interest method. .. Exemp.tio.n tras been take.n frO￿..￿re￿o￿Ng 4 cashfloy statement on the gro.unts th?¢ the ¢ompaJry.nuallfj.es. as Thy o(npany li limited by gyaratktee. The rrietnbers are the tr(￿$, ttw is the committe¢ as listed on pège I The l¥abllity rrt respect of the guarantee is £1 per member of the charfty- . DEFicrrisuRPLUS FOR THEYEAR IS STATED AFfER CHARGIN Examtnatiort FÈes -10. fvoRTHERIV IREUNDREFUGEESANla ASYLUM SEEKERS WOMEN ASSOCSA TION FINANCUL STA TEMEiwfs FQR THE YEAR ENDED 31 MAkCH 2024 NOTES TO THE FZNANCIAL STATEMENTS 3. tRtISYÈES EMPLOYEES Mahèger¥al and admlni*ation number The r*murfpre¥on pald to the employ￿$ w Y