6 false false false false false false true false false false false false true true No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024_Charity xbrli:pure xbrli:shares iso4217:GBP SC274440 2024-04-01 2025-03-31 SC274440 2025-03-31 SC274440 2024-03-31 SC274440 2023-04-01 2024-03-31 SC274440 2024-03-31 SC274440 2023-03-31 SC274440 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC274440 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 SC274440 char:Trustee1 2024-04-01 2025-03-31 SC274440 char:Trustee2 2024-04-01 2025-03-31 SC274440 char:Trustee3 2024-04-01 2025-03-31 SC274440 char:Trustee13 2024-04-01 2025-03-31 SC274440 char:Trustee14 2024-04-01 2025-03-31 SC274440 char:Trustee16 2024-04-01 2025-03-31 SC274440 char:Trustee17 2024-04-01 2025-03-31 SC274440 char:Trustee18 2024-04-01 2025-03-31 SC274440 char:Trustee1 2025-03-31 SC274440 char:TotalUnrestrictedFunds 2024-03-31 SC274440 char:TotalRestrictedIncomeFunds 2024-03-31 SC274440 char:TotalUnrestrictedFunds 2025-03-31 SC274440 char:TotalRestrictedIncomeFunds 2025-03-31 SC274440 char:TotalRestrictedIncomeFunds 2024-03-31 SC274440 char:TotalUnrestrictedFunds 2024-03-31 SC274440 char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC274440 char:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC274440 char:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC274440 char:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC274440 char:Activity1 char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC274440 char:Activity1 2024-04-01 2025-03-31 SC274440 core:WithinOneYear 2025-03-31 SC274440 core:WithinOneYear 2024-03-31 SC274440 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 SC274440 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 SC274440 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 SC274440 bus:SmallEntities 2024-04-01 2025-03-31 SC274440 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC274440 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC274440 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC274440 bus:FullAccounts 2024-04-01 2025-03-31 SC274440 core:ComputerEquipment 2024-04-01 2025-03-31 SC274440 core:ComputerEquipment 2025-03-31 SC274440 core:ComputerEquipment 2024-03-31
COMPANY REGISTRATION NUMBER: SC274440
CHARITY REGISTRATION NUMBER: SC024328
Refugee Sanctuary Scotland
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
Refugee Sanctuary Scotland
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
8
Statement of financial activities (including income and expenditure account)
10
Statement of financial position
11
Notes to the financial statements
12
Refugee Sanctuary Scotland
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charitable company for the year ended 31 March 2025 .
Chair's report
Overview
Refugee Sanctuary Scotland (formerly called Refugee Survival Trust, name changed 5 July 2023) is incorporated as a company limited by guarantee and is a registered Scottish charity. The company is governed by the terms of its Memorandum and Articles of Association, last updated on the 15th June 2023. The Refugee Sanctuary Scotland (RSS) Board members, who are the directors and trustees of the charitable company, are pleased to present their report and financial statements for the year ended March 2025.
Chair's report and summary
In a year when Refugee Sanctuary Scotland moved from a Co-Chair model to a single Chair structure, it has been a privilege to lead the organisation over the past 12 months. Our mission remains clear- to relieve destitution and promote wellbeing for people within the asylum system in Scotland.
Our Board continues to provide strong and committed governance. Eight dedicated members bring their skills, time and passion to advance the work of the organisation. I would particularly like to acknowledge the contribution of departing trustee, Amy Westendarp., who completed the maximum six-year term on the Board. Amy also served as Co-Chair and her leadership, wisdom and commitment have been invaluable.
This year we strengthened our staff team by creating two new posts. The first, a Mental health and Wellbeing Coordinator, was introduced in response to direct feedback from those we support and in recognition of the urgent need for accessible mental health support within the asylum-seeking community. The second, contained within the fundraising brief, a Social Media Officer, ensures that we not only showcase our work but also challenge the increasingly negative narratives around people seeking refuge.
Our community-based accommodation programme, delivered in partnership with FairWay Scotland, continues to develop and remains central to our work. A particular highlight of the year was the evaluation of our Mental Health and Wellbeing Project. The Peer-led research not only confirmed the profound challenges faced by people seeking asylum but also empowered those who took part as peer researchers. As one participant reflected:
'I've overcome barriers to the point of facilitating a girl's focus group and conducting interviews. I never thought I would be able to do it- but the project has helped me gain more self-confidence.'
We are deeply grateful to our funders, donors, members, partners, and staff. In an increasingly competitive funding landscape, and at a time when many people are feeling financial strain, every contribution- large or small- makes a significant difference.
Looking ahead, we know our work is needed more than ever. The coming year will bring challenges, but also opportunities to deepen our impact. With the continued support of our Board, staff and supporters, Refugee Sanctuary Scotland will remain a place of welcome, dignity and hope.
Our total income in 2024-2025 was £486,983. Over the same period our expenditure was £413,205.
Reference and administrative details
Registered charity name
Refugee Sanctuary Scotland
Charity registration number
SC024328
Company registration number
SC274440
Principal office and registered
Floor 3
office
Robertson House
152 Bath Street
Glasgow
G2 4TB
The trustees
Ronnie Tagwireyi - Chair
(Resigned 2 October 2025)
Amy Westendarp - Co chair
(Resigned 15 January 2025)
Derek May - Treasurer
Mahindhan Nadanasabapathy - Interim Chair
Emily Finer
Ashley Fleming
Milan Copic
Elizabeth-Mya Chemonges-Murzynowska
Independent examiner
Andrew B Wilson CA Partner, Nelson Gilmour Smith
Mercantile Chambers
53 Bothwell Street
Glasgow
G2 6TB
Structure, governance and management
Refugee Sanctuary Scotland is incorporated as a company limited by guarantee and is a registered Scottish charity. The company changed its name on 5 July 2023 from Refugee Survival Trust to Refugee Sanctuary Scotland . The company is governed by the terms of its Memorandum and Articles of Association, last updated in June 2023.
The appointment of the Board members (who are the directors of the company and trustees of the charity) is approved each year at the Annual General Meeting, in accordance with the procedure outlined in the charity's Memorandum and Articles. One third of the Board retire from office each year and are eligible for reappointment for a further term of three years. All members of the Board are members of the charitable company, and no member has any contract with the charity. The names of those who have served as directors and trustees during the financial year are shown in the Reference and Administrative section.
Risk Management
Risk is the uncertainty of outcome from actions or events which could hamper our ability to achieve our objectives. The Board of Trustees are accountable to our members for ensuring RSS manages risks effectively. The Board carefully considers the way RSS manages and mitigates risks which could adversely impact our ability to deliver objectives and has identified actions to strengthen our current risk management. Procedures and processes have been reviewed and an updated risk register has been created. All risks have mitigation measures in place to reduce the potential impact to an acceptable level wherever possible and the Board reviews the risk register every quarter. Our risk management is further assured by RSS's independent examiner.
Objectives and activities
In 2024-2025, our work focussed on the following areas:
- Investing in and developing our unique community based temporary accommodation Breathing Space, to ensure refugees who are destitute and homeless have a safe place to stay within the community, so that they can rest and recover, and access support routes out of destitution and homelessness.
- RSS continues to be a partner of Fair Way Scotland, a unique proactive action learning and delivery partnership dedicated to bringing an end to destitution among all people with no recourse to public funds or restricted eligibility. Through the Fair Way Scotland Partnership we will develop further community based temporary accommodation.
- Providing trauma informed support and collaborating with partners and stakeholders to ensure access to support routes out of destitution and homelessness.
- Providing financial assistance to refugees who are destitute and have No Recourse to Public Funds (NRPF), so that they can meet their basic needs. This included emergency one off cash payments and our Bump & Baby Bus Pass Scheme for new or soon-to-be mothers seeking asylum, and our asylum travel fund.
- Travel support was funded by Paths for All Smarter Choices Smarter Places Open Fund, to provide free bus travel to people seeking asylum living in Glasgow with digital First Bus pass, along with information and digital support to access and use the pass. This funding finished in December 2024.
- Providing various inputs and opportunities to support individuals with their mental health and wellbeing.
- Nurturing relationships with voluntary, public, private, community organisations and Government for the benefit of the people we support.
- Being active in networks, partnerships, and collectives for the benefit of the people we support.
- Seeking to secure longer term funding and looking at how to diversify our income streams to be more sustainable.
- Increase engagement with refugees in our work, particularly in leadership and governance roles for example by having a trustee with lived experience on our board
Achievements and performance
2024-2025 Our impact
Refugee Sanctuary Scotland has been operational for over 29 years (with December 2025 being our 30th Anniversary). Through the years we have worked tirelessly to alleviate destitution among asylum seekers and refuges in Scotland. Within the last year, our work has continued to provide support for asylum seekers and refuges with the immediate needs of people through four main strands of work: temporary accommodation, travel support, financial assistance and mental health and wellbeing inputs.
Our temporary community-based accommodation has developed further in partnership with Fair Way Scotland, with us now having seventeen temporary accommodation places, across ten flats. From the flats, three flats were funded through our Breathing Space Project and seven flats were funded through the Fair Way partnership, with us providing support to twenty-five individuals within the financial year.
The Travel Partners project ended in December 20024, due to no further funding being available, from January 2024 to December 2024, this project supported 1,756 asylum seekers in partnership with our many partner organisations with travel support.
Our Bump and Baby project has also continued with the bus pass scheme, through which those seeking asylum who are pregnant, or who have recently had a baby, can apply for an 8-week bus pass. This was incorporated into our travel partner project; and although funds are limited we have continued to provide our Asylum Travel programme, which provides funds for people to travel to screening interviews, embassies and hearings in Croydon, London and Edinburgh. The Bump and Babies Project and Asylum Travel Project continued to run to the end of the financial year.
Within the year we continued to utilise Cash Perks to distribute weekly subsistence payments to those in our accommodation. As well as weekly cash payments, we also provided financial support through our winter support and provided supermarket vouchers and cash payments funded via Celtic FC Foundation and Albert Hunt to individuals and families, with us providing these to twenty-seven individuals and thirty-eight families.
We continue to provide our Mental Health and Wellbeing Support, and through the expansion of this provision, and funding from Glasgow Mental Health and Wellbeing Fund and NACCOM grant. This allowed us to provide gym memberships to 20 asylum seekers, facilitate swimming lessons, take 6 women to the Mackintosh tea rooms as part of International Women's Day; 8 women took part in yoga classes and we facilitated a meditation course for 6 women through funding from the David Lynch Foundation.
Through the year we also commissioned a piece of research to be carried out in partnership with peer researchers with lived experience to look at how we can develop and build upon the small-scale mental health and wellbeing support that we already provide to asylum seekers.
Strategic Activities
In February 2025, our staff team and board members came together to share ideas and plan a strategy for the future of RSS for the period from April 2025 to March 2028. As part of this process, we also sent surveys to service users and partners to gather their views. From the strategy day we came away with clear priorities for the staff team and Board to work on over the coming years, this included the continuation of our community based accommodation in partnership with Fair Way; the development of our small scale mental health and wellbeing provision to look at wider opportunities; continue to provide our travel support to those in our accommodation, referrals to our Bump and Baby
project and our travel grants; and there was a commitment for us to look to expand and have our own community hub.
The Board also made the decision that, based on what we have learnt from the people we support, we would look to further develop our mental health and wellbeing provision to look at wider opportunities, including helping refugees facing destitution to access trauma informed counselling, mindfulness inputs and social gatherings to break down isolation.
Financial review
The income and expenditure for the year is set out in the Statement of Financial Activities (the "SOFA"), which shows restricted and unrestricted funds in separate columns. This shows an increase of £76,621 in unrestricted funds over the year with a balance of £456,241 carried forward. At the same time the restricted funds have decreased by £2,843 with a total of £119,291 carried forward. The movement on each separate fund is shown in note 22.
Income arose from grants and donations of £478,250 and other income of £8,733, as set out in note 5.
Expenditure increased to £413,205 compared to £284,441 in the previous year.
There was an overall increase in funds of £73,778.
During the year research was carried out costing £49,831.
We are grateful to all our funders and donors for their vital support. We would particularly like to thank all our regular donors, and those who have made donations in response to our newsletters. These funds go directly to our destitution grants, and we would not be able to support the number of people we do without these donations.
Reserves Policy
The Board of Directors regularly reviews RSS's reserves policy, which was last updated in March 2023. We have worked to increase unrestricted reserves in alignment with up-to-date risk management and mitigation processes.
It is Board policy to maintain a four-month unrestricted reserve of core funds. This allows RSS to respond quickly and effectively to changes in legislation that significantly increase demand on funding. It also allows us to meet outstanding obligations should fundraising prove unsuccessful. This amounts to £130,000 at 31st March 2025.
Plans for future periods
RSS will continue to fulfil our core purpose to prevent and alleviate destitution and homelessness, by providing temporary accommodation, mental health and wellbeing support, emergency financial assistance, asylum related travel support and support with local bus travel.
We will continue our accommodation project, through the Fair Way partnership and Breathing Space projects, as well as continue to provide our travel support projects.
As part of our strategy day in February 2025, there was a strong commitment for us to obtain our own community space where we could have our office space and further be able to facilitate activities to increase social isolation and enhance integration as well as providing one to one support for those that access our service provisions. The community hub is something that we are looking to progress in the coming year.
Generating income and achieving financial security continues to be a priority in the coming 12 months with us looking to secure multi-year funding. As part of securing funding, we will look to develop a fundraising plan and aim to diversify our income streams.
The Board and staff look forward to continuing its work and reviewing our strategic direction. A renewed clear strategy will support future sustainability with the potential for growth. As part of this process, our Chief Executive will develop the structure of RSS and work with the staff team to ensure we have a structure that supports organisational delivery and sustainability.
The Board, with its new membership, looks forward to completing its process of strengthening the organisation and plans to focus on the quality of its governance and make any changes that might be required to best support the development of RSS.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 16 October 2025 and signed on behalf of the board of trustees by:
Mahindhan Nadanasabapathy - Interim Chair
Trustee
Refugee Sanctuary Scotland
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Refugee Sanctuary Scotland
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Refugee Sanctuary Scotland ('the charitable company') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
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 the charitable company’s accounts carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Independent examiner's statement
Since the charitable company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.
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 charitable company as required by section 386 of the 2006 Act, section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or
2. the financial statements do not accord with those records or with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or
3. the financial statements 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 financial statements 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.
Andrew B Wilson CA Partner, Nelson Gilmour Smith
Independent Examiner
Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB
12 December 2025
Refugee Sanctuary Scotland
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
2024
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
136,909
341,341
478,250
456,666
Charitable activities
6
2,933
–
2,933
–
Investment income
7
5,800
–
5,800
3,296
---------
---------
---------
---------
Total income
145,642
341,341
486,983
459,962
---------
---------
---------
---------
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies
8
9,647
–
9,647
–
Expenditure on charitable activities
9,10
59,365
344,193
403,558
284,441
---------
---------
---------
---------
Total expenditure
69,012
344,193
413,205
284,441
---------
---------
---------
---------
---------
---------
---------
---------
Net income
76,630
( 2,852)
73,778
175,521
---------
---------
---------
---------
Transfers between funds
(9)
9
–
–
---------
---------
---------
---------
Net movement in funds
76,621
( 2,843)
73,778
175,521
Reconciliation of funds
Total funds brought forward
379,620
122,134
501,754
326,233
---------
---------
---------
---------
Total funds carried forward
456,241
119,291
575,532
501,754
---------
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Refugee Sanctuary Scotland
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Fixed assets
Tangible fixed assets
17
59,280
61,147
Current assets
Debtors
18
70,703
36,933
Cash at bank and in hand
495,678
516,721
---------
---------
566,381
553,654
Creditors: amounts falling due within one year
19
50,129
113,047
---------
---------
Net current assets
516,252
440,607
---------
---------
Total assets less current liabilities
575,532
501,754
---------
---------
Net assets
575,532
501,754
---------
---------
Funds of the charity
Restricted funds
119,291
122,134
Unrestricted funds
456,241
379,620
---------
---------
Total charity funds
22
575,532
501,754
---------
---------
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:
Mahindhan Nadanasabapathy - Interim Chair
Trustee
Refugee Sanctuary Scotland
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charitable company is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is Floor 3, Robertson House, 152 Bath Street, Glasgow, G2 4TB.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably . - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property
-
2% straight line
Equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charitable company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charitable company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The company is a charitable company limited by guarantee, registered in Scotland. The address of the registered office is Floor 3, Robertson House, 152 Bath Street, Glasgow, G2 4TB.
5. Donations and legacies
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Donations
Other donations & fundraising including gift aid
31,618
37,064
68,682
Grants
Fairway Scotland
–
120,556
120,556
Nationwide
–
35,422
35,422
National Lottery
–
71,144
71,144
Robertson Trust
33,000
12,500
45,500
Paths for All
–
47,155
47,155
Tudor
61,000
–
61,000
Postcode Lottery
–
–
–
Other grant income
11,291
17,500
28,791
---------
---------
---------
136,909
341,341
478,250
---------
---------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Donations
Other donations & fundraising including gift aid
33,405
30,721
64,126
Grants
Fairway Scotland
–
57,353
57,353
Nationwide
–
23,614
23,614
National Lottery
–
78,042
78,042
Robertson Trust
–
33,000
33,000
Paths for All
–
82,050
82,050
Tudor
61,000
–
61,000
Postcode Lottery
25,000
–
25,000
Other grant income
5,000
27,481
32,481
---------
---------
---------
124,405
332,261
456,666
---------
---------
---------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Income from non-investment property in furtherance of the charity's objects
2,933
2,933
–
–
-------
-------
----
----
7. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank interest receivable
5,800
5,800
3,296
3,296
-------
-------
-------
-------
8. Costs of raising donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Costs of raising donations and legacies - Grants receivable
9,647
9,647
–
–
-------
-------
----
----
9. Expenditure on charitable activities by fund type
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Grants Paid out
1,714
56,340
58,054
Core costs
54,980
287,853
342,833
Support costs
2,671
–
2,671
--------
---------
---------
59,365
344,193
403,558
--------
---------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Grants Paid out
–
31,849
31,849
Core costs
1,336
248,441
249,777
Support costs
2,815
–
2,815
-------
---------
---------
4,151
280,290
284,441
-------
---------
---------
10. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
Grants Paid out
58,054
–
58,054
31,849
Core costs
342,833
2,671
345,504
252,592
---------
-------
---------
---------
400,887
2,671
403,558
284,441
---------
-------
---------
---------
11. Analysis of support costs
Analysis of support costs
Total 2025
Total 2024
£
£
£
Board Costs
804
804
270
Depreciation
1,867
1,867
2,545
-------
-------
-------
2,671
2,671
2,815
-------
-------
-------
12. Net income
Net income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
1,867
2,545
-------
-------
13. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
2,400
2,280
-------
-------
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
£
£
Wages and salaries
132,575
105,538
Social security costs
7,078
3,681
Employer contributions to pension plans
7,009
6,243
---------
---------
146,662
115,462
---------
---------
The average head count of employees during the year was 6 (2024: 5 ).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charitable company. The total compensation paid to key management personnel for services provided to the charitable company was £73,871 (2024:£78,347).
15. Trustee remuneration and expenses
No remuneration was paid to any trustees or connected person during the year (2024: nil). Board costs for travel and incidental expenses during year was £720 (2024: £270).
During the year, donations totalling £nil were received from trustees (2024: £37)
16. Transfers between funds
During the year there were the following transfers between funds:
£9 was transferred from the general fund to Travel Partners (Program) fund to clear a deficit.
£49,831 was transferred from the general fund to the Research project to fund research.
£10,791 was transferred from the general fund to the NACCOM Mental Health to fund.
17. Tangible fixed assets
Freehold property
Equipment
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
61,750
13,191
74,941
--------
--------
--------
Depreciation
At 1 April 2024
1,235
12,559
13,794
Charge for the year
1,235
632
1,867
--------
--------
--------
At 31 March 2025
2,470
13,191
15,661
--------
--------
--------
Carrying amount
At 31 March 2025
59,280
–
59,280
--------
--------
--------
At 31 March 2024
60,515
632
61,147
--------
--------
--------
18. Debtors
2025
2024
£
£
Prepayments and accrued income
70,703
36,933
--------
--------
19. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,025
5,025
Accruals and deferred income
40,886
106,243
Social security and other taxes
4,218
1,779
--------
---------
50,129
113,047
--------
---------
20. Deferred income
2025
2024
£
£
At 1 April 2024
73,924
73,924
Amount released to income
(73,924)
(73,924)
Amount deferred in year
11,537
93,055
--------
--------
At 31 March 2025
11,537
93,055
--------
--------
During the year, RSS deferred income received from income relating to year ended 31 March 2025.
21. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 7,009 (2024: £ 6,243 ).
22. Analysis of charitable funds
Unrestricted funds
At 1 April 2024
Income
Expenditure
Transfers
At 31 March 2025
£
£
£
£
£
General funds
318,473
145,642
(6,523)
(60,631)
396,961
Fixed Asset Fund
61,147
–
(1,867)
–
59,280
Research Project
–
–
(49,831)
49,831
–
NACCOM Mental Health
–
–
(10,791)
10,791
–
---------
---------
--------
--------
---------
379,620
145,642
(69,012)
(9)
456,241
---------
---------
--------
--------
---------
At 1 April 2023
Income
Expenditure
Transfers
At 31 March 2024
£
£
£
£
£
General funds
258,243
127,701
(1,606)
(65,865)
318,473
Fixed Asset Fund
1,942
–
(2,545)
61,750
61,147
Research Project
–
–
–
–
–
NACCOM Mental Health
–
–
–
–
–
---------
---------
-------
--------
---------
260,185
127,701
(4,151)
(4,115)
379,620
---------
---------
-------
--------
---------
Fixed Asset Fund
The fixed asset fund corresponds to the net book value of fixed assets. Annual depreciation is charged to the fund and the cost of fixed assets purchased and the net book value of disposals is transferred to or from relevant funds.
Mental Health Research Project
We commissioned Merl to conduct a research including the use of peer research methods on "What support can Glasgow charities do to improve the mental health and wellbeing of adult asylum seekers?" We will use the research recommendations to build on our services.
NACCOM Mental Health
The funds from NACCOM were designated towards recruiting our Mental Health and Wellbeing Co-ordinator and running activities. We ran community-based activities aimed at different service users in the asylum process to help them keep physically and mentally active including kickboxing and yoga classes and some family day trips out.
Restricted funds
At 1 April 2024
Income
Expenditure
Transfers
At 31 March 2025
£
£
£
£
£
Bump & Baby
1,592
–
(1,592)
–
–
Community Projects
3,341
10,000
(13,350)
9
–
Travel Partners (Program)
–
–
–
–
–
Staff Costs & Well being
1,087
–
(466)
–
621
Breathing Space
101,707
149,576
(159,671)
–
91,612
Travel Choices
–
–
–
–
–
Fairway Scotland
11,380
120,556
(104,885)
–
27,051
Travel Grants
–
–
–
–
–
Winter grants
–
–
–
–
–
New Travel Grants
3,027
47,155
(50,182)
–
–
Financial Assistance
–
12,500
(12,500)
–
–
RSS Travel
–
1,554
(1,547)
–
7
---------
---------
---------
----
---------
122,134
341,341
(344,193)
9
119,291
---------
---------
---------
----
---------
At 1 April 2023
Income
Expenditure
Transfers
At 31 March 2024
£
£
£
£
£
Bump & Baby
6,746
3,000
(8,154)
–
1,592
Community Projects
847
9,480
(6,986)
–
3,341
Travel Partners (Program)
7,312
1,000
(8,315)
3
–
Staff Costs & Well being
–
2,000
(913)
–
1,087
Breathing Space
43,375
172,165
(113,833)
–
101,707
Travel Choices
3,890
66,332
(70,225)
3
–
Fairway Scotland
3,878
57,353
(49,851)
–
11,380
Travel Grants
–
–
(322)
322
–
Winter grants
–
5,213
(9,000)
3,787
–
New Travel Grants
–
15,718
(12,691)
–
3,027
Financial Assistance
–
–
–
–
–
RSS Travel
–
–
–
–
–
--------
---------
---------
-------
---------
66,048
332,261
(280,290)
4,115
122,134
--------
---------
---------
-------
---------
Destitution grants, Travel Grants, Winter Grants, Bump & Baby Bus pass
The Destitutions grants financial assistance side where we provided direct financial support to individual and families under this program ended in December 2022. We continue to support people who need to travel to further their asylum cases for Home Office appointments and appeal hearings. Funding for both Financial and Travel Assistance is from private donors, grants and trusts
Winter Grants - cash payments or supermarket vouchers were given to our accommodation service users, families and individuals to support them over the winter months for warmer clothing, footwear, food and basic necessities
Bumps and Babies - referrals from SRC and BRC to provide 8 weeks digital bus pass for women in latter stages of pregnancy; or first two months of parenthood. Funding comes from donations and grants.
Community Projects & Events
Community Mental Health and Wellbeing Project- provide physical activities such as hiking and gym passes to support mental wellbeing of asylum seekers and refugees in Glasgow. Funded by GCVS.
Travel
The travel partners program provides emergency day travel tickets to people seeking asylum/ refugees living in Glasgow- referrals from our partners.
Staff Costs & Welling Being
The charity received contributions towards staff costs from Tudor Trust.
Breathing Space Project
To provide six temporary accommodation spaces to refused asylum seekers with NRPF. RSS provides accommodation running costs, legal support via a partnership with the University of Strathclyde's Law Clinic, and provides a weekly subsistence payment and travel support. Services users are referred from our partner agencies. Funding is from Grants and Trusts including National Lottery, Robertson Trust, Nationwide, private donors and smaller trusts and grants.
Fairway Scotland
This is a partnership project extending to March 2025. RSS manages seven properties for Fairway, to provide Temporary accommodation for eleven with NRPF.
23. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Tangible fixed assets
59,280
–
59,280
Current assets
447,090
119,291
566,381
Creditors less than 1 year
(50,129)
–
(50,129)
---------
---------
---------
Net assets
456,241
119,291
575,532
---------
---------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Tangible fixed assets
61,147
–
61,147
Current assets
431,520
122,134
553,654
Creditors less than 1 year
(113,047)
–
(113,047)
---------
---------
---------
Net assets
379,620
122,134
501,754
---------
---------
---------