NI CHARITY REF - 107574 NORTHERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIATION (a charitable association) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Page Contents Charity Information and Officers Trustees, Report Independent Examiner's Report Statement of Financial Actlvities Balance Sheet Notes to the Financlal Statements
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CHARITY INFORMATION AND OFFICERS BOARD OF TRUSTEES Mrs Khloud Alnablsee Mrs Fariha Ms Josephine McDonnell INDEPENDENT EXAMINER Donald R Minshull FCA ACCOUNTANT Minshull & Co Chartered Accountants and Statutory Auditor 19 Crescent Business Park LISBURN BT28 2GN BANKERS Danske Bank PO Box 183 Donegall Square West BELFAST BTI 6JS HEAD OFFICE Glengall Exchange 3 Glengall Street BELFAST BT12 SAB CHARrrY REFERENCE NUMBER N1107574
NORTHERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REPORT The trustees, who also act as trustees for the charitable activities of the company, present their annua report together with the inancial statements for the year ended 31 March 2 STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees are responsible for preparing the trustees, annua SORP (FRS102) and Charities Act (Northern Ireland) 2008. The trustees have elected to prepare the financial statements in accordance with UK GAAP and con Ir that the reporting framework that has been applied i their preparation was the Charities SORP (FRS102). TRUSTEES he trustees of the charity during the financial year were as stated on pag OBJECTIVES AND ACTIVITIES report in accorandance wit the Charities The objectives of the char. to prevent and relieve poverty f efugees and asylum seekers women e provision of advice and advocacy services to help the beneficiaries who annot afford necessary items such as furnlture, bedding, clothlng or uel; to make grants of money for the elief of the poor to advance the education of the beneflciaries by the provision of facilities, courses, training programmes, grants for education, and resources to enable, assist and encourage the education of persons in English language, skills training and learning programme through colleges and niversities to promote cultural diversity and racial harmony y the promotion of cultural activities to foster understanding between people from diverse backgrounds and the indigenous people in Northern Ireland and to cultivate a sentiment in favour of social Integration and good relations to provide rellef to refugees omen throug access to specia 1st advice, education and workshops of welfare benefit system, and understanding of the social housing process the advancement of ealth of the beneficiaries through he provision of mental ealth wellbeing trauma workshops and the referral to health professionals and counselling services for treatment the advancement of the human rights through the promotion of good relations and social engagement events betwee refugees and asy um seekers women and indigenous women to foster understanding between them, and the promotion of eq ality and diversity through the elimination of any type of form of discrimination. ACHIEVEMENTS During the year the charity has obtained funding from many sources. gifts to the under-privileged a hristmas yar his ha enabled it to distribute toys and othe run cookery workshops provided language classes p ipally for the English la guage provided mental healt training and other such training workshops set up walking groups to enable group rambles and hikes distributed provisions such as food and basic necessities to struggling Individ als and familes provided advice and advocacy services provided community engagemen purchased office equipment provided office accomodation and paid ffice renta establish a youth group to bring young people together through activities, ostering strong relationships within and across communities. his initiative aims to enhance t e places and spaces that are Important t those eommunities and support young people in reaching their full potential by assisting at the earliest possible stage co-design and pro ucea uman Rights & ousing uide for refugees nd Asy m Seekers in Northern Ireland, in partnership with Lhe British nstitute of Huma Rights therefore the objective are being achieved in a very positive manner. RELATED PARTIES There are no related parties to report save the board of trustees
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REPORT (continued) RESULTS The surplus for the year was £2,596 (2024: _£ 2,128 deficit) CHARrrABLE STATUS The charity is an unincorporated charitable association. It is registered wit Northern Ireland under reference number 107574. the Charity Commission for PUBLIC BENEFrr The direct benefits flowing from the purposes (l) include reduced levels of poverty among women in Northern Ireland who are refugees or asylu seekers leadlng toldemonstrated through feedback from the beneficiaries and through regular evaluations/surveys carried out by the organisation. There is no harm or private benefit arislng from this purpose. (2) include the increase knowledge of the English Language, access to education, and employment opportunities among refugees and asylum seekers women living in Northern Ireland. The benefit can be demonstrated through the number of partlcipants that register to attend the English Language classes, courses at college and universities, training programs, and those that achieve accreditation, and through evaluation and feedback from beneficiarles. There is no harm or private benefit arislng from this purpose. (3) include a greater understanding and respect between refugees and asylum seekers women and local people thus fostering better integration and community cohesion among women in Northern Ireland. The benefit can be demonstrated by showcasing our diverse cultural richness through specific refugee's women cultural event celebration and through the participation of refugees, women to local cultural events celebration. There Is no harm or private benefit arising from this purpose. (4) include the ability for refugees and asylum seekers women to become independent an fulfil their individual needs through a better understanding of the welfare benefits and accommodation system. The benefit can be demonstrated by the feedback from beneficiaries and the regular evaluation carried out by the organisation of beneficiaries who are able to financially support themselves and their families. There is no harm or private benefit arising from thls purpose. (5) include reducing the level of mental health trauma among refugees and asylum seekers, women living in Northern Ireland leading to better mental well-being and quality of life. The benefit can be demonstrated through feedback from beneficiarles and evaluation carried out by the organisation after mental health awareness workshops and referrals. There is no harm or private benefit arising from this purpose. (6) include increasing knowledge and understanding of civic and human rights among refugees and asylum seekers Ilving in Northern Ireland leadlng to the Ilving of a law-abiding citizen's life, and to the report of any form or type of discrimination and inequality faced in their daily life. The benefit can be demonstrated through feedback and the number of participants to human rights and equality commission events and semlnars, and evaluation of hate and discrimination Incidents reported by beneficfaries to the organisation. There is no harm or private benefit arising from this purpose. The beneficiaries are refugees and asylum seekers women. No person connected with the organisation gains a private benefit which is more than incidental to carrying out the purposes. FINANCIAL REVIEW & RESERVES POLICY Reserves at 31 March 2025 were £6,126 The company's core expenditure is very low due to the charitable nature of the operations. It continues to expand its charitable and fund raising activities to ensure it reaches as many people in need as posslble. The profile of expendlture is as agreed with the funders when appllcable. Unrestricted funds are funds which 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 unrestrlcted funds that have been set aside by the trustees for particular purposes. The aim and use of each deslgnated fund is set out in the notes to the nancial statements if identified as such. Restricted funds are funds which are to be used in accordance with specific restrlctions 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.
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REPORT (continued) IMPACT OF COVID-19 The impact of coranavirus restrlctlons meant that there had been a reduction in physical meetings of the board and a bigger concentration on remote activities. Now back to normal there has been no impact on the charity's sustainability due to the low overhead model and increasing fund resources. The trustees are satisfied that the charity can continue to endeavour to achieve its objectives. GOING CONCERN The trustees, having considered the charity's income streams, financial means and strategy for dealing with issues such as the impact of Covid- 19, over the next 12-18 months, are satisified that the going concern basis is appropriate. FUTURE PLANS As stated above the charity continues in its attempt to find relevant funders and projects to further its objectives in the coming years. AUDIT EXEMPTION In accordance with the provislons of the Charities Act (Northern Ireland) 2008 the charity is exempt from the statutory audit requirement. INDEPENDENT EXAMINER The independent examiner, Donald R Minshull FCA of Minshull & Company, Chartered Accountants and statutory Auditor, offers himself for re-appointment. Mrs Khloud Alnablsee Trustee BY ORDER OF THE BOARD Date 29 January 2026
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF NORTHERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIATION I have examined the financial statements, on pages 7 to 12, which comprise the Statement of Financial Actfivities, Balance Sheet and related notes of Northern Ireland Refugees and Asylum Seekers Women Association for the year ended 31 March 2025. The financial reporting framework that has been applied in their preparation is applicable law and Charities SORP (FRS 102) and the accounting policies set out therein. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an audit is not required for thls year under section 65 of the Charities Act (Northern Ireland) 2008 and that a independent examinatlon is needed. It is my responsibility to examine the accounts under section 65 of the Charities Act follow procedures laid down in the general directions given by the Charity Commisssion for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with general directions given by the Charity Commission for NI, as required under section 65(9)(b) of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accounting records ept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with Section 63 of the Charities Act 2. The the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further informatlon needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters l. to 4. listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Donald R Minshull FCA Minshull & Co Chartered Accountants and Statutory Auditor Date 29 January 2026 19 Crescent Business Park LISBURN Bf28 2GN
NORTHERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME Note restricted unrestricted total total Activitles for generating funds Donations Other income Income from Charitable Activities Capital grants amortised Revenue grants and contracts credited Investment Income Bank interest 6,347 6,347 2,280 522 667 58,213 667 58,213 667 65,214 58,880 6,347 65,227 68,683 EXPENDITURE Expenditure on Charitable Activities Grants Payments and Essential Supplies Workshops Other D1ct Charitable Expenditure Travelling 3,989 642 1,691 3,697 3,989 642 1,691 3,697 17,156 1,540 457 703 Total (10,019) (10,019) (19,856) Income less charltable activities direct costs 48,861 6,347 55,208 48,827 Charitable activities - support costs Rent and service charge Insurance Heat and light Building maintenance Equipment repairs and leasing Telephone and Zoom Postage, stationery and office supplies Wages and salarles Staff pension scheme Bank interest and charges Depreciation 6,914 437 1,627 1,843 8,757 437 2,690 6, 780 983 1,063 336 794 748 626 31,952 1,525 47 667 587 308 31,165 2,062 587 308 31,165 2,062 42 667 42 667 Governance costs Accountancy & Audit Fees Legal and professional fees 1,094 4,000 1,094 4,803 1,094 5,405 803 Total (48,861) (3,751) (52,612) (50,955) Net in/(out)ward resources for the period 2 Balance brought forward at l April 2024 .2,596 2,596 (2,128) 3,530 3,530 5,660 Balance carried forward at 31 March 2025 6,126 6,126 3,530 The charity made no other gains or losses during the year other than those stated above The notes on pages 9 to 13 form part of these accounts
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed Assets 77 744 Current Assets Prepaid expenses Grants receivable Cash at bank and on hand 2,294 12,884 19,406 105 7,812 19,293 34,584 27,210 Liabilitie4 (amounts falling due within one year) Revenue grants deferred Capital grants deferred Accruals Other taxes 25,761 77 1,883 814 20,795 744 1,978 907 28,535 24,424 Net Current Assets 6,049 2,786 Net Assets 6,126 3,530 FUNDS General reserve 6,126 3,530 Restricted Funds Balance at 31 March 2025 6,126 3,530 For the financial year in question the charity was entitled to exemption under Section 65 of the Charities Act (Northern Ireland) 2008 relating to small charities. No one has required the charity to obtain an audit of its accounts for the year in question. The trustees acknowledge thelr responsibility for complying with the requirements of the Act with respect to the accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to charities subject to the Charities SORP (FRS 102). Approved, and authorised to be issued, by the Board of Trustees on the date below and signed on its behalf by Mrs Khloud Alnablsee Trustee Date 29 January 2026 The notes on pages 9 to 13 form part of these accounts
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS I. ACCOUNTING POLICIES The following accounting policies have been used consistently in deallng with items which are considered material in relation to the cha "ty's financlal statements. (a) Basis of Preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitSes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK - Charities SORP (FRS102 the Financial Reporting Standard applicabale in the The charlty meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognlsed at hlstorical cost or transacton value unless otherwise stated in the relevant accounting pollcy note. (b) Reconciliation With Previous Generally Accepted Accounting Practice In preparing the accounts, the trustees have declded that In applying the accounting policies required FRS 102 and the Charities SORP FRS 102 no restatement of comparative ftems was requlred. (c) Preparation of the Accounts on a Going Concern Basis The company reports -£2,596 cash outflow for the year and the trustees have formulated a strategy that will secure the immediate future of the company fo the ext 12 to 18 months and on that basis the charity is a going concern. (d Income Income is recognised when the company has entitlement to the funds, any performance condltions have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, of a revenue nature, is recognlsed when the company has entitlement to the funds, any performance conditlons aLtached to the grants have been met, it is probable that the income will be received and the amount can be measured eliably and Is not repayable to the funder. Capltal grants are amortlsed In Ilne with the depreclation of the associated assets, the purchase of which has been funded by said grants. (e) Donated professional servlces and donated facllitles are recognlse as income when the company has control over the item, any conditlons associated with the donated item have been met, the receipt of economic beneflt from the use of the Item by the charity Is probable and the economic benefit can be measured rellably. In accordance with the Chartles SORP (FRS 102 general volunteer time Is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which Is the amount the charlty would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market" a corresponding amount is the recognised in expenditure in the period of receipt. Donated Services and Facllities (o Interest Recelvable Interest on funds held on deposit is included when receivable and the amount can bemeasured rellab company,.normally upon notiflcation of the interest paid or payable by the financial institution. ybythe (g) Fund Accounting Unrestricted funds are available to spend on activities that further any of the purpoes of the company. Designated funds are unrestrirted funds of the charity that the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donatlons which the donor has specified are to be solely used fo particular areas of the company's work.
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENfs FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (continued) (h) Expenditure and Irrecoverable Value Added Tax Expenditure is recognlsed once there is a legal or construrtive obllgation to make a payment to a third party, it is probable that settlement wlll be requlreed and the amount of the obligationcan be measured rellably. Expenditure is classified under the following activity headings: costs of raising funds comprise the costs of commercial trading expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the company governance and support costs include all other costs Unrecovered Value Added Tax Is charged as a cost against the actlvlty for which the expenditure was incurred. (i) Support Costs Support costs are disclosed separately in the Statement of Financial Activitie5. (i) Tangible Fixed Assets and depreciation Tangible fixed assets costing £200 or more are stated In the accounts at original cost less depreciation in order to write off the cost of fixed assets, over their estimated useful lives, using the following annual rate Fixtures, fittings and equipment 25.000 33.33 % (k) Debtors Debtors and accrued income are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid. Cash at Bank and in Hand (i) Cash at bank and cash in hand Includes cash and short term ighly liquid investments with a short maturity of three months or less from the date of acquisltion or opening of the deposit or simlalr account. (m) Creditors and Provisions Creditors an provisions are recognised where the company has a present obligation resulting from a past event that wlll 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. Creditors and provisions are normally recognised at their settlement arnount after any dlscounts. (n) Financial Instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective Interest method (o) Exemption from preparing a cashflow statement Exemption has been taken from preparing a cashflow statement on the grounds that the company qualifies as a small company. (p) Company status and members liability The company is limited by guarantee. The members are the trustees, that is the commlttee as listed on page 2. The liabillty in respect of the guarantee is £1 per member of the charity. 2. DEFICIT/SURPLUS FOR THE YEAR IS STATED AFTER CHARGING: Accountancy Fees Examination Fees 1,094 10-
NORTHERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (continued) 3. TRUSTEES The trustees received no emoluments nor expenses during the period. 4. EMPLOYEES Number of employees The averageweekly number of persons employed by the company, excludlng trustees, during the year was: 2025. 2024 number number Managerial and administration The remuneration paid to the employees was Wages arid salaries Pension contributions 31,165 2,062 31,952 1,525 33,227 33,477 No employees had employee benefits in excess of £60,000 (2024: £nil). Pension costs are allocated to activities in ,proportion to the related staffing costs Incurred and are charged to the relevant fund when payable. 5. TANGIBLE FIXED ASSETS Fixtures & Fittings TOTAL COST at l April 2024 Additions 4,800 4,800 at 31 March 2025 4,800 4,800 DEPRECIATION at l April 2024 Charge for the Year 4,056 667 4,056 667 at 31 March 2025 4,723 4,723 NET BOOK VALUE at 31 March 2025 77 77
NOR THERIV IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (continued) 6. RESTRICTED FUND GRANTS AND FEES 2025 2024 Funder - Cash for Kids (Family Support and activities for children and young people) The British Institute of Human Rights Communities project co-designed and produced Human Rights & Housing Guide for refugees and asylum seekers in Northern Ireland The Executive Office Belfast Health and Social Care Trust Migrant Centre Nl Quarto Collective - Bryonie Reid 3,000 14,525 1,419 39,389 1,000 12,500 800 57,888 Total amounts received in year 58,107 72,413 Amount accrued at l April 2024 Amount deferred at l April 2024 (7,812) 20,795 (19,672) 25,456 Amount accrued at 31 March 2025 Amount deferred at 31 March 2025 12,884 (25,761) 7,812 (20,795) Credit to Statement of Financfal Activitles 58,213 65,214 7. RESTRICTED FUNDS SUMMARY Opening Balance Income/ Expendlture/ Credits Transfers Closing Balance Cash for Kids (Family Support and activities for children and young people) National Lottery Commty Grt (Comp Installation) National Lottery (Integration) The British Institute of Human Rights Communities project co-designed and produced Human Rights & Housing Guide for refugees and asylum seekers in Northern Ireland The Executive Office Belfast Health and Social Care Trust Migrant Centre NI Quarto Collective - Bryonie Reid National Lottery (Cost of Living) 3,989 (3,989) 360 307 1,295 (360) (307) (1,295) 44,461 1,000 2,863 800 3,804 (44,461) (1,000) (2,863) (800) (3,804) 58,880 (58,880) 8. DONATIONS 2025 2024 Black Santa Common Knowledge Centre Alliance for Choice DFC Lush Sundry 3,400 820 2,127 1,500 120 100 560 Credit in Statement of Financial Activities 6,347 2,280 12-
NOR THERN IRELAND REFUGEES AND ASYLUM SEEKERS WOMEN ASSOCIA TION FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS (continued) 9. CAPITAL GRANTS Included current liabilities Is an amount deferred in respect of grants received for the purchase of fixed assets. Amounts received in respect of fixed asset purchases are matched with the related depreciation charges and are therefore written off over the useful life of the asset concerned. The amount deferred at 31 March 2025 was £77 (2024: £744) and amortised for the year, £667 (2024: £667). 10. RELATED PARTY There were no related party transactions to note. 11. STATUTORY INFORMATION Northern Ireland Refugees and Asylum Seekers Women Association is an unincorporated association. The charity's CCNI charity reference can be found on the company information page. The presentatlon currency of the financial statements is the Pound Sterling £). 13