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REGISTERED COMPANY NUMBER: 12138089 (England and Wales)
REGISTERED CHARITY NUMBER: 1193690














Report of the Trustees and

Unaudited Cessation Financial Statements

for the Year Ended 31 August 2023

for

Bread And Roses Ldn Limited

Bread And Roses Ldn Limited






Contents of the Financial Statements
for the Year Ended 31 AUGUST 2023




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7

Notes to the Financial Statements 8 to 12

Bread And Roses Ldn Limited (Registered number: 12138089)

Report of the Trustees
for the Year Ended 31 AUGUST 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of Bread & Roses, as stated in the governing document, are, for the public benefit:

1. To advance the education of and relieve financial hardship amongst women seeking asylum and women granted refugee status in the UK, including by the provision of advice and English language training and by the provision of floristry training.

2. To promote social inclusion for the public benefit by preventing women seeking asylum and women granted refugee status in England and Wales from becoming socially excluded.

Significant activities
Bread & Roses' mission is to support women from refugee backgrounds as they rebuild their lives in the UK. We do this by:

1. Delivering floristry training programmes supporting women from refugee and asylum seeking backgrounds to develop skills, knowledge and networks that will help them as they rebuild their lives in the UK;

2. Awarding grants to charities across the UK enabling them to deliver floristry training programmes for women in their local community.

Public benefit
In setting objectives and planning activities, the trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.


Bread And Roses Ldn Limited (Registered number: 12138089)

Report of the Trustees
for the Year Ended 31 AUGUST 2023


OBJECTIVES AND ACTIVITIES
Why we are needed

According to the UN High Commissioner for Refugees' statistics, as of mid-2021 there were 135,912 refugees, 83,489 pending asylum cases and 3,968 stateless persons in the UK.

All those with refugee status and some seeking asylum have the lengthy process of rebuilding their lives in their future. Refugees and asylum seekers in the UK come from diverse backgrounds and have had varied life experiences, meaning the pathway to integration is different for each individual. But for nearly every person it involves navigating an unfamiliar system in order to learn a new language, settle within a new community and generate a livelihood.

Women from refugee and asylum seeking backgrounds across the UK face particular barriers to rebuilding their lives:

1. Barriers to livelihood and social integration: The Home Office aims to process asylum applications within six months of a claim being made but, according to Home Office Immigration Statistics, almost half of all people claiming asylum currently wait over six months for a decision on their claim, with many waiting years. Whilst claiming asylum, a person is unable to work or access government-funded education at university or college, limiting their ability to improve their English, acquire new skills and make friends and social contacts.

2. Lack of employment experience: On virtually every global measure, women are more economically excluded than men: they are more likely to be engaged in low productivity activities, work more in informal employment, and transition more frequently between being in employment and out of the labour force (World Bank Group, 2019, "Little Data Book on Gender"). Many women from refugee backgrounds rebuilding their lives in the UK have therefore had restricted access to employment.

3. Sexual and gender-based violence: According to the UNHCR, refugees and internally displaced people - who do not enjoy the protection of their own governments - are among those most vulnerable to acts of violence, including sexual and gender-based violence. Women and children, who are often most vulnerable to human rights abuses, are also the ones who suffer most from sexual and gender-based violence. Some women rebuilding their lives in the UK are traumatised by the sexual and gender-based violence they have experienced in their home country, during their journey or after arriving here (APPG, 2017, "Refugees Welcome? The Experience of New Refugees in the UK").

4. Gendered impact of detention: The detention of asylum seekers has a detrimental impact on their social, physical and psychological health (Filges T., Montgomery, E. and Kastrup, M., 2016, "The Impact of Detention on the Health of Asylum Seekers: A Systematic Review"). For many women who enter detention (in the year ending June 2019, 13,262 people who had at some point claimed asylum were detained) the experience compounds their previous trauma.

5. Gendered impact of UK systems: Systems for refugees and asylum seekers can create additional challenges for women; for example, benefits more commonly claimed by women take longer to process (on average twelve weeks for Child Benefit, compared to five weeks for Universal Credit). English classes often do not cater to those with childcare responsibilities and are taught in a mixed gender setting, both of which can be barriers to women attending. Research indicates that refugees with poor language skills are most at risk of exclusion and long-term dependency, and that higher language skills lead to more contact with other communities and improves refugee wellbeing (Collyer, M., Morrice, L., Tip, L., Brown, R., and Odermatt, E., "A Long Term Commitment: Integration of Resettled Refugees in the UK", 2018).

6. In addition to the particular barriers facing women as they rebuild their lives, the lack of a national integration programme in the UK means the availability and quality of support for refugees and asylum-seekers varies across the country. According to the EU, there are over 150 programmes across the UK that are available to support refugees (European Website on Integration, 2020, "Governance of Migrant Integration in the UK"). Recent migration has seen the emergence of migrant communities in non-traditional destinations in the UK, such as rural areas and suburbs. A 2019 Home Office report noted that integration initiatives which link rural municipalities and civil society organisations to those in urban areas are therefore necessary in order to share best practice (Coley, J., Godin, M., Morrice, L., Phillimore, J. and Tah, C., 2019, "Integrating refugees").



What we do

It is clear that holistic support to address these barriers is needed. Bread & Roses delivers the following benefits for refugee and asylum seeking women:

1. Improved language skills: English exercises are integrated into the floristry training curriculum, giving participants the opportunity to learn new vocabulary and practise their speaking skills in a safe space.

2. Greater wellbeing: Participants benefit from the therapeutic quality of working with flowers and learning a new skill.


Bread And Roses Ldn Limited (Registered number: 12138089)

Report of the Trustees
for the Year Ended 31 AUGUST 2023


OBJECTIVES AND ACTIVITIES
3. Stronger communities: Training programmes provide participants with the opportunity to form social connections and friendships with other women living in the local area, from both refugee and non-refugee backgrounds.

4. Increased ability to access UK systems and services: Information sessions after each floristry workshop increase participants' awareness of relevant UK systems and local services. Referrals to services can be made at the request of participants.

5. Awarding grants to charities across the UK to leverage Bread & Roses' expertise: Grants are awarded to charities, equipping organisations with the tools and funding to deliver training programmes tailored to the needs of refugee and asylum seeking women in their local community.

ACHIEVEMENT AND PERFORMANCE
This report covers September 2022 to August 2023. This was a significant year for Bread & Roses, as having tested our grant-giving model in the last financial year, we further supported two charities this year, The Harbour Project and Amina - The Muslim Women's Resource Centre, to deliver our floristry training programme within their local communities in Swindon and Glasgow. We also continued to hold monthly floristry sessions for women who had completed previous programmes run by Bread & Roses in London, giving them the opportunity to stay connected to the friends they made throughout their training.

Delivery outputs
- Between September and 2022 and December 2022 we refined our programme support and offer based on partner feedback from the previous financial year

- Between Jan and June 2023 we spent time identifying and liaising with potential partner programmes and confirmed two new partnerships to deliver our next 2022/23 Bread & Roses programmes

- In August 2023 we awarded our third grant of £3,964 to The Harbour Project, a charity in Swindon to deliver a 9 week programme and our fourth grant of £4,493 to Amina - The Muslim Women's Resource Centre, a charity in Glasgow to deliver an 8 week programme.

- During the British flower season (April-October) we continued to deliver monthly workshops for our alumni participants. These sessions enabled participants to stay connected to friends made during their time on the programme.

Organisational development
- This year we have worked closely with our trustees to assess the desirability, viability and feasibility of continuing to run the charity Bread & Roses - recognising the diminishing capacity amongst the board to continue to run Bread & Roses

- There was recognition that to date the organisation has delivered significant impact having worked with over 100 women through the direct delivery of 7 programmes, 2 pilot Bread & Roses programmes in London since 2016 and grant giving to four organisations in different locations across the country totalling £17,363

- Recognising the achievements to date, the capacity this has required and the anticipated decrease in capacity going forward, the board of trustees agreed unanimously to close down the charity in a minuted trustee board meeting on Friday 30th June

- After discussing options, trustees approved for the charity to begin winding down its operations, with a view to spending the remainder of B&R's funds in line with its charitable objectives and ceasing all substantive activities by 31 August (i.e. end of FY 22/23). To sustain the legacy of B&R, the curriculum, M&E framework and lessons learned from delivering programmes should be made openly available and hosted on the B&R website, so that other charities can continue to deliver B&R programmes within their local communities.

FINANCIAL REVIEW
Financial position
The overall financial performance for 2023 is a deficit of £19,012.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution
Bread & Roses is a charitable company.


Bread And Roses Ldn Limited (Registered number: 12138089)

Report of the Trustees
for the Year Ended 31 AUGUST 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
Trustees are appointed by a resolution passed at a meeting of the charity trustees. In selecting new trustees, the trustees consider the skills, knowledge and experience needed for the effective running of the charity. Prior to appointment new trustees will be provided with a copy of the Constitution, a copy of the Trustees' annual report and financial statements, together with other relevant information.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
12138089 (England and Wales)

Registered Charity number
1193690

Registered office
4 Camden Terrace
Bristol
BS8 4PU

Trustees
Ms K Dattani Postdoctoral Researcher
Ms O R Head Civil Servant
Mrs S J Jani-Patel Consultant
Ms Y L O'Leary Consultant
Ms L A Parker Analyst

Independent Examiner
Perlin Franco
Chartered Accountants
Solar House - PF
915 High Road
North Finchley
London
N12 8QJ

CESSATION OF TRADING
The charitable company ceased activities on 31 August 2023.

Approved by order of the board of trustees on 4 March 2024 and signed on its behalf by:





Mrs S J Jani-Patel - Trustee

Independent Examiner's Report to the Trustees of
Bread And Roses Ldn Limited

Independent examiner's report to the trustees of Bread And Roses Ldn Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Faustino Franco FCA

Perlin Franco
Chartered Accountants
Solar House - PF
915 High Road
North Finchley
London
N12 8QJ

4 March 2024

Bread And Roses Ldn Limited

Statement of Financial Activities
for the Year Ended 31 AUGUST 2023

31.8.23 31.8.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 1,203 - 1,203 7,386

Other trading activities 3 1,880 - 1,880 14,312
Total 3,083 - 3,083 21,698

EXPENDITURE ON
Charitable activities 4
Charitable activities 15,031 - 15,031 29,797

Other 7,064 - 7,064 5,646
Total 22,095 - 22,095 35,443

NET INCOME/(EXPENDITURE) (19,012 ) - (19,012 ) (13,745 )


RECONCILIATION OF FUNDS
Total funds brought forward 19,012 - 19,012 32,757

TOTAL FUNDS CARRIED FORWARD - - - 19,012

Bread And Roses Ldn Limited (Registered number: 12138089)

Balance Sheet
31 AUGUST 2023

31.8.23 31.8.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 9 - - - 214
Cash at bank - - - 25,879
- - - 26,093

CREDITORS
Amounts falling due within one year 10 - - - (7,081 )

NET CURRENT ASSETS - - - 19,012

TOTAL ASSETS LESS CURRENT LIABILITIES - - - 19,012

NET ASSETS - - - 19,012
FUNDS 11
Unrestricted funds - 19,012
TOTAL FUNDS - 19,012

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 4 March 2024 and were signed on its behalf by:





Mrs S J Jani-Patel - Trustee

Bread And Roses Ldn Limited

Notes to the Financial Statements
for the Year Ended 31 AUGUST 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentational and functional currency is sterling and the level of rounding is the nearest £1.

Cessation of Activities
The charity ceased to operate on the 31st August 2023.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Cash and Cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with with financial
institutions.

Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discount due.

Creditors and provisions
Creditors and provisions are recognised where there is 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due
.
Financial instruments
The organisation 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.


Bread And Roses Ldn Limited

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

2. DONATIONS AND LEGACIES
31.8.23 31.8.22
£    £   
Donations 1,203 7,386

3. OTHER TRADING ACTIVITIES
31.8.23 31.8.22
£    £   
Other income-Sales 1,880 14,312

4. CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 5)
£   
Charitable activities 15,031

5. DIRECT COSTS OF CHARITABLE ACTIVITIES
31.8.23 31.8.22
£    £   
Sundries 13 -
Direct Expenses 1,920 -
Consulting 284 883
Floristry Related Costs 2,010 7,763
Workshop Delivery Costs 1,533 10,891
Fundraising Activity Costs 600 -
B&R Grants 8,671 8,687
Subcontractor - 1,573
15,031 29,797

6. SUPPORT COSTS
Governance
Management Finance Other costs Totals
£    £    £    £    £   
Other resources expended 583 10 336 6,135 7,064

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.


Trustees' expenses

The charity reimbursed O R Head the sum of £Nil (2022: £386) for subscription.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,386 - 7,386

Other trading activities 14,312 - 14,312
Total 21,698 - 21,698

EXPENDITURE ON
Charitable activities
Charitable activities 23,395 6,402 29,797

Bread And Roses Ldn Limited

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   

Other 5,646 - 5,646
Total 29,041 6,402 35,443

NET INCOME/(EXPENDITURE) (7,343 ) (6,402 ) (13,745 )


RECONCILIATION OF FUNDS
Total funds brought forward 26,355 6,402 32,757

TOTAL FUNDS CARRIED FORWARD 19,012 - 19,012

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors - 214

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Accrued expenses - 7,081

11. MOVEMENT IN FUNDS
Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 19,012 (19,012 ) -

TOTAL FUNDS 19,012 (19,012 ) -

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 3,083 (22,095 ) (19,012 )

TOTAL FUNDS 3,083 (22,095 ) (19,012 )


Bread And Roses Ldn Limited

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£    £    £   
Unrestricted funds
General fund 26,355 (7,343 ) 19,012

Restricted funds
Restricted 6,402 (6,402 ) -

TOTAL FUNDS 32,757 (13,745 ) 19,012

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 21,698 (29,041 ) (7,343 )

Restricted funds
Restricted - (6,402 ) (6,402 )

TOTAL FUNDS 21,698 (35,443 ) (13,745 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.21 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 26,355 (26,355 ) -

Restricted funds
Restricted 6,402 (6,402 ) -

TOTAL FUNDS 32,757 (32,757 ) -

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 24,781 (51,136 ) (26,355 )

Restricted funds
Restricted - (6,402 ) (6,402 )

TOTAL FUNDS 24,781 (57,538 ) (32,757 )

Bread And Roses Ldn Limited

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.