2021-12-31-accounts

Charity Number: 1002741

Homeless People and the Oxford Churches - Gatehouse

Accounts

for the year ended 31st December 2021

Wenn Townsend

Chartered Accountants

Oxford

Homeless People and the Oxford Churches - Gatehouse

Contents

	Page
Trustees’ annual report	1 - 9
Independent examiner’s report	10
Statement of financial activities	11
Balance sheet	12
Notes to the financial statements	13 - 27

Homeless People and the Oxford Churches - Gatehouse

Reference and administrative information

Charity Number	1002741
Trustees
(who served since 1st January 2021)	Mr Tes Asfaw (resigned 13th May 2021)
	Ms Rachel Bashir
	Mr Kevin Byrne – Treasurer
	Mr Michael Crofton-Briggs – Secretary
	Dr Catherine Dolbear
	Ms Deidre Garson
	Mr Piers Hugill
	Ms Rachel Parfitt
	Mr Rupert Sheppard – Chair
	Ms Elizabeth Wade
Project CEO	Ms Kat Horne
Operations Manager	Ms Zoe Wright
Principal Office	Saint Giles Parish Rooms
	10 Woodstock Road
	Oxford
	OX2 6HT
Investment Managers	Quilter Cheviot Ltd
	85 Queen Victoria Street
	London
	EC4 4AB
Bankers	CAF Bank Ltd
	25 Kings Hill
	West Malling
	Kent
	ME19 4JQ
Independent Examiner	L J Baker FCA
	Wenn Townsend
	30 St Giles
	Oxford
	OX1 3LE

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report

for the year ended 31st December 2021

The trustees present their annual report and financial statements of the charity for the year ended 31st of December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charities declaration of trust, the Charities Act 2011 and the accounting and reporting by charities: statement of recommended practice applicable to charities preparing their accounts in accordance with the financial standards for smaller entities published on 16th July 2014

Objectives and activities for public benefit

The Gatehouse is an award-winning community drop in centre with 35 years of experience of offering hospitality and support to adults who are homeless, vulnerably housed, on low income and/or looking for company & community. In 2021 the Gatehouse delivered seven different service areas, offering practical support to reduce food poverty, isolation and disadvantages of many kinds.

The charity operates under the terms of its governing document, being a Deed of Trust dated 20th March 1991. The objects of the charity are ‘to relieve poverty and hardship among homeless and needy people in or near the city of Oxford and in particular by the provision of a drop-in-centre’. The drop in centre operates from St Giles parish rooms, 10 Woodstock Road, Oxford and is open six evenings a week to anyone over the age of 25.

Since the foundation of the Gatehouse in 1988, the charity has maintained a distinct ethos. Those the Gatehouse seeks to serve are referred to as guests and the support offered is unconditional with no questions asked. The Gatehouse has always prided itself on being volunteer led, supported by paid Project Workers. However, the trustees are increasingly aware of the value of the support from those with lived experience and look to employ Project Workers on this basis whenever possible.

The Gatehouse operates within the context of the network provision for homeless people in Oxford. The charity enjoys a healthy partnership with Oxford City Council as part of its homelessness strategy and has much appreciated the active support of Thames Valley Police. The Gatehouse seeks to work in partnership with other organisations addressing the needs of the homeless and vulnerably housed, as described below.

From its origins as a drop in café, the Gatehouse has enormously expanded the services offered to its guests. At the café itself a range of activities is regularly provided. In addition, in response to the express wishes of the guests, support is available in many forms: the Gatehouse consciously provides guests an opportunity for their lived experience to be involved and heard, bridges the gaps and offers a gateway to other services, acts as an advocate until people can self-advocate, helps address multiple complex barriers, is a referral and signposting service, supports people in securing housing and remaining housed, supports people to independence whilst navigating complex processes and actively listens to ever changing needs.

In 2021, the Gatehouse employed eighteen people with the only full-time position being the CEO. The staff included Project Workers, an Operations Manager, One to One Caseworkers, a Fundraising Manager, a LEAF Coordinator, a Project Manager (Management System) and a Women’s Hub Coordinator. The CEO and several other employees have lived experience of homelessness as the trustees value authentic experience of and progression for individuals.

The trustees are aware of the requirements of section 4(six) of the Charities Act 2006 requiring them to have regard to the guidance on public benefit issued by the Charity Commission when exercising any power or duties to which the guidance would be relevant. Copies of the guidance have been made available to all serving trustees who keep in mind this guidance when planning the activities of the Gatehouse.

The charity has a Safeguarding Vulnerable Adults policy and the trustees have a firm commitment to this policy and its ongoing review. Other policies include (but not limited to) GDPR, Confidentiality, Management Risk, Professional Boundaries and Health and Safety.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2021

Achievements and performance

Pre COVID-19

The core service of the Gatehouse is the provision of a drop-in café open for two hours, six evenings a week offering food, companionship and the chance to recover from the day on the streets. Newspapers, books and access to the internet are provided as well as second-hand clothes donated by Gatehouse supporters. Activities have included an art group on Wednesdays, IT tuition together with technical help and encouragement with the use of computers provided by a volunteer on Thursdays, and meetings of a literary group. On Fridays there was a dedicated four-hour session for one-to-one working with guests.

The provision of these services relies on over 200 volunteers serving in the café and over 30 food groups which rotate in making deliveries of sandwiches and cakes. Home-made soup is served every evening during winter months. Food is supplemented by donations from city centre shops, restaurants and colleges of Oxford University. Also received are regular deliveries of bread, fruit, pastries, salads and cakes from the Oxford food bank, food which may be past its displayed age but still fresh enough to use legally. There are no charges for any of the Gatehouse’s services.

The sessions are staffed by a minimum of eight volunteers and two Project Workers. Each session is led by a Coordinator, one of the volunteers carefully trained for this role. The Co-ordinator allots tasks to each volunteer and Project Worker and is responsible for ensuring the smooth running of the session. New volunteers are vetted for their suitability and are inducted with suitable training. Further training is regularly available for both volunteers and staff. Careful thought is given to all aspects of the sessions to ensure the safety of guests, staff and volunteers, and appropriate procedures are in place. The Co-ordinator reminds staff and volunteers of these procedures at a short gathering immediately preceding the start of every session.

Volunteer food groups, typically members of faith and other communities in and around Oxford, are regularly visited to ensure that requisite hygiene standards are maintained in the preparation of their food. The Gatehouse itself has been inspected by Environmental Health three times over the last five years and has achieved the highest food safety rated of 5 each time.

The trustees realise that without the contribution of both food and time given freely by the many volunteers associated with the Gatehouse, the current level of service provision could not be met from the financial resources available to it. Pre-COVID-19, some 400 volunteers were involved in the sessions, food and soup making groups and in the Gatehouse’s publicity team. A conservative estimate of the value of this contribution could be in the region of £50,000 annually.

The trustees are constantly seeking new ways of serving the guests of the Gatehouse and to this end, in 2018 conducted a consultation. As a result of guests’ feedback, the one-to-one casework service was instituted. This enables guests to receive one-to-one support and guidance on their needs and has proved a considerable success. At the same time the trustees designated £100,000 for the development of additional services and the expansion of existing activities. This has gone some way to funding the one-to-one service, which has also attracted grant support. At the end of the 2021 financial year some £28,776 had been spent.

COVID-19

The imposition of lockdown from 23rd March 2020 forced the café to close but other Gatehouse services continued and many of the Gatehouse’s guests were temporarily housed. Identifying a need that had not been recognised and knowing that many were suffering isolation as well as food poverty, a home delivery service of food and practical provisions was swiftly introduced. In partnership with the Oxford Food Hub and local donors, weekly deliveries of food items that people could prepare themselves at home began in early April 2020. The Gatehouse then started, and continue, to receive referrals for their services from other organisations and the need for the home delivery service substantially increased. The home delivery service has continued through 2021 and into 2022.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2021

COVID-19 (continued)

In 2021, with the relaxation in the COVID-19 restrictions, the Gatehouse café opened for one hour, six evenings a week, offering food, drink and practical items to take away; this primarily benefitted people experiencing homelessness and others in need of food and practical supplies. Considerable care was taken to ensure full compliance with government guidelines and regulations. Guest numbers had to be restricted and they were served outside with social distancing measures carefully put in place. Fortunately, the garden outside the project was well suited for this purpose. Teams of volunteers and Project Workers, working inside St Giles Hall to prepare and deliver food and supplies to guests, were restricted in numbers, and teams were carefully composed to reduce social contact and the possibility of infection.

The counselling service for Gatehouse guests, launched in 2020, continued throughout 2021. This service is delivered by a fully qualified British Association for Counselling and Psychotherapy Counsellor and has been years in the making. It was initiated by the need to provide a service that benefits the mental health and wellbeing of Gatehouse guests longer term. Mental health and wellbeing, already concerning before COVID-19, have become major issues during the pandemic. So far some 11 guests have benefitted.

The Gatehouse literary group, called ‘The Write Place’, has continued as a means of addressing isolation and mental health issues during the pandemic. Pre-pandemic, every Friday an eager group of guests and volunteers would meet to write, discuss and create all things literary. This creative outlet gives guests a voice which often they do not otherwise have. On a practical level it also helps guests develop skills and receive support with writing letters, CV’s and setting up email addresses. During the pandemic this group has successfully functioned remotely; The Write Place may be found on Twitter: @RoughOxPoems.

The casework team is currently four staff members and offers non time limited bespoke one-to-one support to guests of the Gatehouse. This initiative was originally requested by guests and is a reflective, responsive and evolving service that adapts to every changing and increasing need. During the pandemic, this team and its work has developed and grown beyond expectations.

The casework team manages the safeguarding of vulnerable adults, victims of modern slavery, crime and abuse. The team also supports guests with a range of other needs, typically involving referrals to other services, supporting guests in obtaining and retaining housing, advocacy until a person can self-advocate, budgeting, welfare, health and wellbeing support, and reducing isolation and loneliness. The staff are trained and actively work with statutory services in a partnership approach to secure the right support for every individual.

The casework service seeks to eliminate barriers to individuals obtaining support, and to help them find better quality of life and sustainable long-term independence.

The Gatehouse appreciates the value of working in collaboration with other organisations addressing the needs of its guests: collaboration and partnership work enables more effective and sustainable outcomes for users of services. The Gatehouse has worked alongside over 80 long standing and new external organisations in 2021.

A shower project at the Gatehouse started in June 2021 and has delivered 50 shower sessions and is primarily for people that are street homeless. This service area was proactive in its response as we knew that a large part of the Government’s ‘Everybody In’ mandate/temporary accommodation was due to close. Clothing and personal hygiene provision, which most people take for granted, is available, as is a friendly face that can refer individuals in to internal and external services for additional support.

The Women’s Hub has run every Thursday 11am – 1pm since mid-October 2021 and is a partnership between the Gatehouse, Aspire an Oxford City Council. This project offers group and bespoke one to one to support to all women. It is an opportunity for women to talk to likeminded people, share experiences and learn from one another. Workshops on a range of issues are offered as well as an opportunity to reduce isolation and loneliness by being able to have a cuppa and a chat. Although this project is in its infancy, the group is already planning its development for 2022 and will be member led.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2021

COVID-19 (continued)

In the same spirit, the Gatehouse has played a seminal role in the foundation of the Lived Experience Advisory Forum and manages the LEAF and Member Development Coordinators. LEAF is a partnership approach between the Oxfordshire Homeless Movement, Aspire and the Gatehouse which realises that people with lived experience of homelessness bring a unique expertise to the sector. LEAF enables participants with lived experience of homelessness to work in equal partnership with services to co-produce, inform, develop and design current or future service delivery at a local and national level. LEAF participants working alongside others seek to ensure that lived experience is at the core of ending rough sleeping in Oxfordshire. Meetings are chaired and developed by the participants. A new LEAF Coordinator has started in post in February 2022 which will allow capacity and support for such integral work to develop and flourish.

The Gatehouse could not have achieved the successful delivery of provision, food and drink to the homeless, vulnerable housed and the temporary housed without The Oxford Food Hub (formally known as The Oxford Food Bank), the Didcot Area Helping Oxfordshire Homeless Group and Oxfordshire Homeless Movement.

The Gatehouse has also partnered with Thames Valley Police throughout the winter months to provide care packages for anyone who presents at the police station as being street homeless after projects have closed. The Gatehouse also sits on the Oxfordshire Homeless Steering Group which is a partnership of the many organisations working to ensure that nobody need sleep rough on the streets of Oxfordshire.

The Gatehouse impact in during 2021:

The Gatehouse served 8368 meals to 444 individuals in 2021 by means of the takeaway service outside the Gatehouse café. The Gatehouse is often the first step to an individual receiving support. The Gatehouse provided the equivalent to 25,200 meals to 120 individuals in 2021 by means of the food and drink delivery service.

The Gatehouse helped prevent homelessness by achieving 169 outcomes in supporting individuals retain their housing and 33 outcomes in securing housing provision.

The Gatehouse worked alongside 80 external agencies to achieve the best outcome for individuals needing the support. To support a whole person and their support needs, takes a community approach.

The Gatehouse helped reduce the stigma of lived experience by facilitating 11 Lived Experience Advisory Forum Meetings and working alongside 12 co-production partners. Being heard, having a purpose and being treated as an equal to co-produce services, can elevate and develop a person both personally and practically.

The Casework Team, through one to one support, delivered 7934 positive outcomes on a diverse range of practical and emotional needs. 195 individuals were helped to move on to independent living and/or no longer needing the service. The counselling service helped 11 individuals increase their mental health and wellbeing.

Working in partnership with external organisations and donors, the Gatehouse facilitated the supply of over 4000 practical items to guests of the Gatehouse and those in the Oxford City Council temporary/move on accommodation.

The Gatehouse worked on the design and installation of a new Management System in 2021 to capture better the impact of the organisation and inform strategic decision making. This essential improvement to our administration was funded in full by the Oxfordshire Community Foundation Step Change Fund, to whom the Gatehouse is extremely grateful.

Plans for the future

Through 2021 the need to provide guests of the Gatehouse with practical support in many forms has increased and the Gatehouse expects this to continue due to the social and economic long term impact of the pandemic. The Gatehouse will continue to identify and address the needs of its guests, within the limits of its capabilities. The café together with the activities and support it provides will re-open as soon as circumstances allow.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2021

Plans for the future (continued)

The Gatehouse does not expect the potential end of the pandemic/restrictions to result in lessening of need; the long term effects of the pandemic generally are likely to see more people homeless and vulnerably housed turning to the Gatehouse for support.

The Gatehouse is consulting with staff, volunteers and guests in early 2022 with the aim of re-opening the Gatehouse café/community centre as it was prior to the pandemic. The Gatehouse intends to continue the full range of support provided to its guests, provided it continues to be successful in grant, community and corporate fundraising. The Gatehouse will continue to collaborate with other agencies, at the same time seeking to place lived experience at the heart of the work of the Gatehouse.

The Trustees and CEO will also be reviewing the current strategy in 2022 in time for writing the new strategy from 2023.

Financial review

The financial position of the charity is set out in the accounts. During 2021 unrestricted reserves increased by £67,407 and the value of the permanent endowment fund increased by £157,417. Movements on the restricted and designated and fixed asset funds are set out in notes 12 and 16 to the accounts.

The charity currently receives an annual grant from Oxford City Council and is further supported by donations from churches and other Christian and community organisations, individuals, colleges, schools, charitable trusts and commercial undertakings. The charity also has a permanent endowment (the Jacob Bobart Fund) with the income applied towards the running costs of the charity; investment management fees are taken from the capital.

During the year the charity received significant restricted fund grants.

Investment policy and performance

i) Introduction

The Gatehouse has a permanent endowment (the Jacob Bobart Fund) which at 31st December 2021 had a capital value of £1,516,555 The Gatehouse aims to balance the needs of current and future beneficiaries of the permanent endowment by keeping the capital of the fund invested to provide for future beneficiaries whilst the annual income is put towards its general charitable purpose.

At 31st December 2021 the Gatehouse also had other cash deposits of £302,780 of which £238,158 was in unrestricted reserves, £17,067 in designated reserves. The trustees consider it appropriate to maintain these reserves on call and not subject to short term volatility. Funds are therefore deposited with banks and/or building societies to obtain a reasonable rate of interest.

The trustees of the Gatehouse must comply with its governing document and with charity law and any other laws and regulations applying to its activities.

In respect of the permanent endowment the trustees have delegated day to day investment decisions to Quilter Cheviot Limited who act on a discretionary basis as investment managers. Otherwise, the trustees are directly responsible for all decision making on investment matters.

ii) Investment objectives (for the permanent endowment)

The permanent endowment is invested in a balanced portfolio with an income bias adopting a medium risk profile.

The investment objective is to balance income and capital returns. The assets should be managed to at least maintain the real capital value of the endowment after deducting investment managers’ fees, whilst generating a sustainable level of investment income to support current charitable activities.

The current income target is set at £42,000 per annum (based on an estimated yield of 3.3%) and as such the overall investment objective can be quantified as inflation plus fees plus 3.3%.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued)

for the year ended 31st December 2021

Investment policy and performance (continued)

iii Attitude to risk

The Gatehouse relies on the investment income from the permanent endowment to fund, in part, its current charitable activities. The stability of the investment income is therefore important to the trustees.

The key risk to the long term sustainability of the permanent endowment is inflation and the assets should be invested to mitigate this risk over the long term. The trustees understand that this is likely to mean that investments will be concentrated in real assets and that capital values will fluctuate.

The trustees are able to tolerate volatility of the capital value of the permanent endowment, as long as the permanent endowment is able to maintain a reliable income stream.

iv) Assets

The assets of the permanent endowment can be invested widely according to the general power of investment and should be diversified by asset class, by manager, and by security. Asset classes could include cash, bonds, equities and property (but not property directly held). The charity does not acquire or use put options, derivatives or other complex financial instruments or invest in investments associated with alcohol or armaments.

v) Currency

The base currency for the investment portfolio is Sterling.

Investment may be made in non-Sterling assets at the discretion of the investment managers commensurate with maintaining a balanced portfolio.

vi) Credit

The permanent endowment’s cash balances should be deposited with institutions having a minimum rating of A- or invested in a diversified money market fund.

Bond exposure should be focused on investment grade issuers.

vii) Liquidity requirements

The permanent endowment aims to balance the needs of current and future beneficiaries and as such aims to set a sustainable income target, whilst ensuring the capital is expected to grow in line with inflation over the long term. The current income target for the permanent endowment is set at £42,000 per annum growing with inflation. The trustees are unable to draw down capital from the permanent endowment and as such there is no requirement for short term capital liquidity within the investment portfolio.

viii) Time horizon

The permanent endowment is expected to exist in perpetuity and investments should be managed to meet the investment objective and ensure sustainability.

The permanent endowment can adopt a long term investment time horizon.

ix) Ethical investment policy

The trustees would prefer not to invest in anything not compatible with the aims of the charity and certainly would prefer to avoid investments in alcohol and armaments.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued)

for the year ended 31st December 2021

Investment policy and performance (continued)

x) Management reporting and monitoring

The trustees appoint investment managers to manage the permanent endowment fund on a discretionary basis. The appointed investment managers are required to produce a quarterly valuation and performance report.

The trustees monitor the investment performance of the fund managers on a quarterly basis against the anticipated yield and at an overall level against a composite benchmark and the investment objective of inflation plus fees plus 3.3% over the long term.

xi) Approval and review

This investment policy statement was prepared by the trustees of the Gatehouse to provide a framework for the management of its investment assets. The investment policy statement will be reviewed on an annual basis in order to ensure continuing appropriateness.

xii) Performance

The total return on all investments, before fees, for 2021 was 14.6% (2020: 2.2%) and the income return was 3.2% (2020: 2.9%). Total return is measured against the Charities Composite Benchmark which for 2021 was 13.4% (2020: 3.2%).

Risk management

The principal risk factor faced by the charity is a reduction in income caused either by a reduction in investment performance or by a fall in voluntary income, particularly from larger donors and the consequences of the coronavirus pandemic.

The risks associated with the consequences of the pandemic are being mitigated by strict observance of the government guidelines and a special appeal to our donors.

The risk to investment performance is mitigated by retaining expert investment managers and having a diversified investment portfolio. The potential for a substantial fall in voluntary income could, in the short term, be covered from reserves allowing time to either adjust costs by reducing service provision or by increasing fundraising activity.

Reserves policy

With the possible exception of the investment income generated by the endowment fund, the trustees recognise that the charity does not have a secure source of income and that charitable income fluctuates over time; grant income, whilst more predictable in the short term, is not guaranteed in the medium to long term. In order to be sure of maintaining services at their current level, the trustees consider it prudent to hold an absolute minimum unrestricted reserve fund sufficient to cover six months of operating cost with a target unrestricted fund to hold between nine and twelve months operating cost which is forecast to be in the order of £344,000 in the current year.

Structure, governance and management

The Gatehouse is a registered charity, number 1002741 and is constituted as a trust; the Governing Document being a Deed of Trust dated 20th March 1991. The trustees are required to be not fewer than five or more than ten in number of whom five shall be nominated by the Oxford Central Council of Churches (now Churches Together in Central Oxford) and five shall be co-opted. One half of the trustees are required to retire every three years but are eligible for re-nomination or re-election for a further period of three years.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued)

for the year ended 31st December 2021

Structure, governance and management (continued)

The trustees meet approximately four times each year and agree the broad strategy and areas of activity for the charity, including consideration of investment, reserves, risk management and safeguarding policies and performance. The day to day administration and running of the drop-in-centre is delegated to the Project CEO and Operations Manager who are supported by a management committee and finance committee, both of which meet monthly.

Key management personnel remuneration

The trustees consider the Board of Trustees, the Project CEO and Operations Manager as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee remuneration or expenses were paid in the year apart from a small amount of reimbursed travel expenses (£830) for food deliveries to Gatehouse guests.

The pay of the Project CEO and Operations Manager is reviewed annually and normally increased in accordance with inflation. The remuneration is also benchmarked periodically against similar roles in the area.

Trustees’ responsibilities in relation to the financial statements

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales/Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on 11th April 2022 and signed on their behalf by

Rupert Sheppard Chair of the Trustees

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Independent Examiner’s Report to the Trustees of Homeless People and the Oxford Churches – Gatehouse

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st December 2021 which are set out on pages 11 to 27.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2) the accounts do not accord with those records; or

• 3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no 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.

L J Baker FCA Wenn Townsend 30 St Giles Oxford OX1 3LE

11th April 2022

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Homeless People and the Oxford Churches - Gatehouse Statement of Financial Activities for the year ended 31st December 2021

		Unrestricted	Restricted	Endowment	Designated	Total	Unrestricted	Restricted	Endowment	Designated	Total
	Note	Funds	Funds	Funds	Funds	2021	Funds	Funds	Funds	Funds	2020
		£	£	£	£	£	£	£	£	£	£
Income from:
Donations, grants and legacies	3	138,933	160,765	-	-	299,698	138,224	93,444	-	-	231,668
Investments	4	379	-	42,954	-	43,333	628	-	38,036	-	38,664
Total income		139,312	160,765	42,954	-	343,031	138,852	93,444	38,036	-	270,332
Expenditure on:
Raising funds	5	18,927	75	8,079	-	27,081	8,219	-	6,600	-	14,819
Charitable activities	6	90,932	135,317	-	29,846	256,095	116,288	60,013	-	29,943	206,244
Total expenditure		109,859	135,392	8,079	29,846	283,176	124,507	60,013	6,600	29,943	221,063
Net income/(expenditure)		29,453	25,373	34,875	(29,846)	59,855	14,345	33,431	31,436	(29,943)	49,269
Net (loss)/gains on investment assets	7	-	-	165,496	-	165,496	-	-	(7,693)	-	(7,693)
Net income/(expenditure) before transfers		29,453	25,373	200,371	(29,846)	225,351	14,345	33,431	23,743	(29,943)	41,576
Transfers between funds		37,954	-	(42,954)	5,000	-	38,036	-	(38,036)	-	-
Net movement in funds		67,407	25,373	157,417	(24,846)	225,351	52,381	33,431	(14,293)	(29,943)	41,576
Total funds brought forward		166,884	44,540	1,359,138	41,281	1,611,843	114,503	11,109	1,373,431	71,224	1,570,267
Total funds carried forward		234,291	69,913	1,516,555	16,435	1,837,194	166,884	44,540	1,359,138	41,281	1,611,843

All activities are continuing. There are no gains or losses other than those recognised through the Statement of Financial Activities.

The notes on pages 13 to 27 form part of these accounts

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Homeless People and the Oxford Churches - Gatehouse

Balance Sheet 31st December 2021

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment Designated|Total|Total| |Funds|Funds|Funds|Funds|2021|2020| |£|£|£|£|£|£| |Fixed Assets| |Investments|9|-|-|1,492,333|-|1,492,333|1,325,145| |Management data system|9|-|23,901|-|-|23,901|-| |Current Assets| |Debtors & prepayments|10|31,020|3,600|-|-|34,620|23,834| |Cash at bank and in hand|238,158|47,555|26,722|17,067|329,502|284,912| |───────|───────|─────── ─────── ───────|───────| |Total current assets|269,178|51,155|26,722|17,067|364,122|308,746| |═══════|═══════|═══════ ═══════ ═══════|═══════| |Current liabilities (amounts| |falling due within one year)| |Creditors|11|34,887|5,143|2,500|632|43,162|22,048| |───────|───────|─────── ─────── ───────|───────| |Net current assets|234,291|46,012|24,222|16,435|320,960|286,698| |───────|───────|─────── ─────── ───────|───────| |Total net assets|234,291|69,913|1,516,555|16,435|1,837,194|1,611,843| |═══════|═══════|═══════ ═══════ ═══════|═══════| |Funds of the charity| |Unrestricted funds|15|234,291|-|-|-|234,291|166,884| |Restricted funds|13|-|69,913|-|-|69,913|44,540| |Endowment funds|17|-|-|1,516,555|-|1,516,555|1,359,138| |Designated funds|16|-|-|-|16,435|16,435|41,281| |───────|───────|─────── ─────── ───────|───────| |Total funds|234,291|69,913|1,516,555|16,435|1,837,194|1,611,843| |═══════|═══════|═══════ ═══════ ═══════|═══════|

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Approved by the trustees on 11th April 2022 and signed on their behalf by

Kevin Byrne FCA – Honorary Treasurer

The notes on pages 13 to 27 form part of these accounts

- 12 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts

for the year ended 31st December 2021

1 Accounting policies

i) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued October 2019) – (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trust constitutes a public benefit entity as defined by FRS 102.

ii) Funds structure

The charity has a single permanent endowment. The Jacob Bobart Fund derived from the proceeds of sale of land in West Oxford and transferred to the charity from the Jacob Bobart Charity in November 2001. The trustees have power to invest the capital and allocate the income from the endowment to the general charitable purpose of the charity.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. There are several restricted funds all of which relate to the ongoing activity of the charity but where the donor has requested that the funds be used for a specific item or type of expenditure.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in the furtherance of the charity’s objects. Unrestricted funds may include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

Further details of restricted and designated funds are disclosed in notes 12 and 14.

iii) Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when received or when they have been notified in advance to the charity in writing with both the amount and settlement date stated. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that a gift is in the form of an asset other than cash or financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank or other deposit holder. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Gift Aid tax claims are recognised at the same time as the associate gift.

The value of donated goods and voluntary help received is not included in the accounts but is described in more detail in the trustees’ annual report.

iv)

Expenditure recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

- 13 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

1 Accounting policies (continued)

iv) Expenditure recognition (continued)

All expenditure is accounted for on an accruals basis.

No expenditure is recognised in the accounts in respect of donated goods and voluntary help received which are used by the Gatehouse to meet its objectives.

v) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

vi) Allocation of support and governance costs

Support costs have been differentiated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charity and its compliance with regulation and good practice.

The charity has taken advantage of the exemption for smaller charities and chosen not to follow the SORP and does not allocate support costs across functions; all support costs are allocated to charitable activities.

vii) Cost of raising funds

The cost of generating funds consist of investment management fees, monthly fees charged by an online charity website, fundraising salaries and other incidental fundraising costs. Voluntary donations received via third party internet charity sites are recognised net of fees and commissions.

viii) Charitable activities

Expenditure on charitable activities relate to the provision of a drop-in-centre and associated activities including property rental and associated costs, food and other consumables, newspapers, salary costs, governance and administrative costs.

ix) Tangible fixed assets

There are fully expensed and no values are stated on the balance sheet.

x) Other fixed assets

Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the closing quoted price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The charity does not acquire or use put options, derivatives or other complex financial statements.

xi) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

xii) Pensions

The charity provides pension benefits in accordance with the auto enrolment regulations; these benefits are provided via the National Employment Savings Trusts. The charity has no liability beyond making its contributions and paying across the deductions for employees’ contributions.

2 Related party transactions and trustee expenses and remuneration

The trustees all give freely of their time and expertise without any form of remuneration or other benefit in cash or kind (2020: £Nil). Travel expenses of £830 (2020: £101), calculated at the standard rate applicable to staff, were paid to one trustee for the delivery of food parcels to guests of the Gatehouse.

- 14 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

3 Analysis of donations, grants and legacies

	Unrestricted	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds		Funds	Funds	Funds	2021	2020
		£	£	£	£	£	£
Grants
Abingdon Town Council		-	-	-	-	-	2,000
Albert Hunt Trust		-	5,000	-	-	5,000	-
Arnold Clark Community Fund		-	1,000	-	-	1,000	-
Asda Foundation		-	600	-	-	600	-
CAF Resilience Fund		-	-	-	-	-	10,402
Crisis UK Covid-19 Emergency
Grant Fund		-	-	-	-	-	5,000
Good Food Oxfordshire (COMF)		-	5,000	-	-	5,000	-
Government furlough grant		-	-	-	-	-	6,590
Greater Change		-	1,374	-	-	1,374	789
Hon M L Astor Trust		-	250	-	-	250	-
Hopper Dixon Trust		-	-	-	-	-	1,230
Lloyds Bank Foundation	2,084		-	-	-	2,084	-
National Lottery Community Fund:
Coronavirus Community Support Fund		-	-	-	-	-	24,500
National Lottery Fund:
Strategic Sustainability + Resilience Fund		-	37,026	-	-	37,026	-
OCF Community Resilience Fund		-	-	-	-	-	6,230
OCF covid 19 homeless prevention		-	12,000	-	-	12,000	-
OCF covid 19 NET
Community Resilience Fund		-	5,000	-	-	5,000	-
OCF Loneliness + Isolation Grant		-	5,000	-	-	5,000	-
OCF Step grant		-	26,604	-	-	26,604	-
OCF/OWNS Leaf Coordinator Fund		-	10,220	-	-	10,220	10,225
OCVA/ CFO Contain
Maintenance Outbreak Fund		-	7,000	-	-	7,000	-
OHM Oxon Community Foundation		-	-	-	-	-	5,266
Oliver Heaton Trust		-	-	-	-	-	5,100
OWNS Winter Night Shelter		-	-	-	-	-	1,000
Oxford City Council	5,580		2,970	-	-	8,550	5,580
Oxford City Council Covid-19
Emergency Assistance Grant		-	-	-	-	-	5,000
Oxford Poverty Action		-	5,445	-	-	5,445	470
Oxford Quakers		-	1,071	-	-	1,071	1,057
Oxfordshire County Councillor
Priority Fund		-	-	-	-	-	476
Society of the Holy Child Jesus
CIO/Layton Hill Trust Fund		-	1,500	-	-	1,500	1,500
Sovereign Housing		-	-	-	-	-	1,946
St Aldates Parochial Charity		-	2,500	-	-	2,500	3,000
St Giles PCC		-	5,575	-	-	5,575	1,250
St Michael’s & All Saints’ Charities		-	-	-	-	-	6,600
The Headley Foundation		-	3,000	-	-	3,000	-
The High Sheriff Funds		-	500	-	-	500	-
The Northwich Trust	5,000		-	-	-	5,000	-
The Pye Charitable Settlement		-	5,000	-	-	5,000	-
The Pye Charitable Settlement		-	10,000	-	-	10,000	-
University of Oxford Small
Community Grants Scheme		-	4,000	-	-	4,000	2,000

- 15 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

3 Analysis of donations, grants and legacies (continued)

	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds	Funds	Funds	Funds	2021	2020
	£	£	£	£	£	£
Donations
Churches/other religious bodies	9,026	-	-	-	9,026	10,583
Individuals	78,484	2,930	-	-	81,414	74,984
Colleges & schools	8,950	-	-	-	8,950	9,000
Charitable trusts	10,269	-	-	-	10,269	4,500
Commercial organisations	6,610	-	-	-	6,610	8,018
Gift aid tax reclaim	4,607	-	-	-	4,607	3,458
Other sources	8,323	200	-	-	8,523	13,914
	138,933	160,765	-	-	299,698	231,668

4 Investment income

	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds	Funds	Funds	Funds	2021	2020
	£	£	£	£	£	£
Bank interest	379	-	-	-	379	628
Income from invested funds	-	-	42,954	-	42,954	38,036
	379	-	42,954	-	43,333	38,664

5 Analysis of cost of raising funds

	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds	Funds	Funds	Funds	2021	2020
	£	£	£	£	£	£
Fees for web based giving	562	-	-	-	562	562
Fundraising salary	17,207	-	-	-	17,207	7,557
Fundraising sundries	1,158	-	-	-	1,158	100
Investment management fees	-	-	8,079	-	8,079	6,600
Publicity	-	75	-	-	75	-
	18,927	75	8,079	-	27,081	14,819

- 16 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

6 Analysis of expenditure on charitable activities

Unrestricted	Unrestricted	Restricted	Endowment		Designated	Total	Total
	Funds	Funds	Funds		Funds	2021	2020
	£	£	£		£	£	£
Food and other consumables	144	23,240		-	-	23,384	8,087
Welfare payments	302	5,109		-	-	5,411	3,551
Newspapers	-	-		-	-	-	960
Project staff salaries	51,827	79,350		-	27,881	159,058	132,880
Project staff employers’ NIC	2,109	1,626		-	980	4,715	4,096
Project staff pension contributions	2,257	739		-	985	3,981	4,066
Project staff and volunteer expenses	213	451		-	-	664	336
Equipment purchase and repairs	3,643	-		-	-	3,643	7,201
Training staff and volunteers	561	1,468		-	-	2,029	5,866
Insurance	3,542	-		-	-	3,542	2,660
Premises rental	4,919	11,328		-	-	16,299	16,949
Cleaning costs and waste disposal	6,299	-		-	-	6,299	6,395
HR support	2,920	-		-	-	2,920	2,723
Other resources expended	2,995	389		-	-	3,384	2,723
Telephone and internet	3,581	258		-	-	3,839	2,697
Printing/ new leaflets	-	599		-	-	599	337
Travel expenses	425	2,779		-	-	3,204	2,391
Diocesan counsellor	-	5,575		-	-	5,575	1,250
Governance costs	3,035	-		-	-	3,035	35
Accountancy	2,160	-		-	-	2,160	35
Management charge	-	2,406		-	-	2,406	35
	90,932	135,317		-	29,846	256,095	206,244

7 Analysis of gains on investment assets

Unrestricted	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds	Funds	Funds	Funds	2021	2020
	£	£	£	£	£	£
Realised gain / (loss) on disposal
of assets against carrying value
or cost if purchased during the year	-	-	4,833	-	4,833	(33,846)
Revaluation gain at the end of the year	-	-	160,663	-	160,663	26,153
Net gain / (loss) during the year	-	-	165,496	-	165,496	(7,693)

- 17 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

8 Analysis of staff costs

	Unrestricted	Restricted	Endowment		Designated	Total	Total
	Funds	Funds	Funds		Funds	2021	2020
	£	£	£		£	£	£
Gross pay:
Project workers	51,827	43,706		-	27,881	123,414	110,201
Fundraising	16,494	-		-	-	16,494	7,557
Art project	-	-		-	-	-	403
Computer project	-	-		-	-	-	738
Literacy project	-	1,598		-	-	1,598	1,448
Caseworkers	-	30,858		-	-	30,585	20,022
Outreach and garden project	-	485		-	-	485	68
Counselling services	-	5,575		-	-	5,575	1,250
Internal training	-	2,703		-	-	2,703	-
	68,321	84,925		-	27,881	181,127	141,687
Employer’s national insurance	2,776	1,626		-	980	5,382	4,096
Employer’s pension cost	2,303	739		-	985	4,027	4,066
Staff expenses	425	2,779		-	-	3,204	2,727
	5,504	5,144		-	1,965	12,613	10,889
Total staff costs	73,825	90,069		-	29,846	193,740	152,576

In addition to the above, staff costs of £14,759 are included in the cost of the data base as shown in note 9.

	2021	2020
Average number of employees in the year	18	16
Average number of full-time equivalent employees in the year	8	6

No employees received emoluments of more than £60,000

- 18 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

9 Investment assets

Investment assets
	Unrestricted		Restricted	Endowment	Designated	Total	Total
		Funds	Funds	Funds	Funds	2021	2020
		£	£	£	£	£	£
Movement in fixed asset listed investments
Market value at 1st January 2021		-	-	1,325,145	-	1,325,145	1,345,336
Additions at cost		-	-	133,412	-	133,412	95,637
Disposals at carrying value		-	-	(126,887)	-	(126,887)	(141,981)
Net gain on revaluation		-	-	160,663	-	160,663	26,153
Market value at 31st December	2021	-	-	1,492,333	-	1,492,333	1,325,145
Investments at fair value comprised:
Equities		-	-	1,115,198	-	1,115,198	983,562
Fixed interest securities		-	-	193,126	-	193,126	197,385
Alternative investments		-	-	184,009	-	184,009	144,198
Total investments		-	-	1,492,333	-	1,492,333	1,325,145

Investments are listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes.

	Unrestricted	Restricted	Endowment		Designated	Total	Total
	Funds	Funds	Funds		Funds	2021	2020
	£	£	£		£	£	£
Management data system
Cost at 1st January 2021	-	-		-	-	-	-
Additions during the year	-	23,901		-	-	23,901	-
Cost carried forward
at 31st December 2021	-	23,901		-	-	23,901	-

The additions represent the cost of hardware, the system and the salary of a dedicated member of stuff for this data base system.

10 Analysis of current assets

Analysis of current assets
	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds	Funds	Funds	Funds	2021	2020
	£	£	£	£	£	£
Gift Aid tax claims outstanding	11,521	-	-	-	11,521	6,663
Accrued income	6,692	3,600	-	-	10,292	5,253
Dividend income outstanding	6,689	-	-	-	6,689	5,230
Prepayments	6,118	-	-	-	6,118	6,688
	31,020	3,600	-	-	34,620	23,834
Cash and other bank deposits	238,158	47,555	26,722	17,067	329,502	284,912
	269,178	51,155	26,722	17,067	364,122	308,746

- 19 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

11 Analysis of current liabilities

	Unrestricted	Restricted	Endowment	Designated	Total	Total
	Funds	Funds	Funds	Funds	2021	2020
	£	£	£	£	£	£
Creditors	3,458	5,143	2,500	632	11,733	7,563
Accrued expenses	31,429	-	-	-	31,429	14,485
	34,887	5,143	2,500	632	43,162	22,048

12 Net assets by fund

2021	Unrestricted	Restricted	Endowment	Designated	Total
	Funds	Funds	Funds	Funds	2021
	£	£	£	£	£
Investments	-	-	1,492,333	-	1,492,333
Data base system	-	23,901	-	-	23,904
Gift aid tax claims outstanding	11,521	-	-	-	11,521
Accrued income	6,692	3,600	-	-	10,292
Dividends income outstanding	6,689	-	-	-	6,689
Prepayments	6,118	-	-	-	6,118
Cash and other bank deposits	238,158	47,555	26,722	17,067	329,502
Creditors	(3,458)	(5,143)	(2,500)	(632)	(11,733)
Accrued expenses	(31,429)	-	-	-	(31,429)
	234,291	69,913	1,516,555	16,435	1,837,194

2020	Unrestricted	Restricted	Endowment	Designated	Total
	Funds	Funds	Funds	Funds	2020
	£	£	£	£	£
Investments	-	-	1,325,145	-	1,325,145
Gift aid tax claims outstanding	6,663	-	-	-	6,663
Accrued income	5,253	-	-	-	5,253
Dividends income outstanding	5,230	-	-	-	5,230
Prepayments	6,688	-	-	-	6,688
Cash and other bank deposits	153,180	49,740	40,593	41,399	284,912
Creditors	(2,245)	(5,200)	-	(118)	(7,563)
Accrued expenses	(7,885)	-	(6,600)	-	(14,485)
	166,884	44,540	1,359,138	41,281	1,611,843

- 20 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

13 Analysis of restricted funds

Analysis of restricted funds
2021 Communications Literacy project support Training support St Aldates One to One Worker St Michael's One to One Worker Women’s group Outreach and garden supervision Publicity OxPat poverty fund Quaker Meeting GC Fund Oliver Heaton trust National Lottery fund 1st Grant Oxford City Council Covid-19 emergency fund OCF/OWNS Leaf coordinator fund Diocesan counsellor fund OCF Covid-19 Net 2021 OCVA/ CFO Contain Maintenance Outbreak Fund OWNS night shelter CAF resilience fund Albert Hunt Trust 2nd National Lottery Fund Arnold Clark Community Fund Good Food Oxford J A Pye Settlement J A Pye 2nd Settlement C Groves Asda Hedley Food Grant Hon M L Astor Trust OCF Covid-19 Caseworkers Dr R Carr D Garson Oxford University Community Fund G Panesar A + A Hodges Emergency Guest Support Milton under Wychwood OCF Loneliness and Isolation Grant Women’s hub/ Aspire/ Oxford City Council High Sheriff Leaf Members OCF Step Change Project	1 Jan Incoming Resources 31 Dec 2021 Resources Expended Transfer 2021 £ £ £ £ £ 1,802 - - - 1,802 2,967 - 1,660 - 1,307 1,500 1,500 1,468 - 1,532 - 2,500 2,500 - - 5,141 - 5,141 - - 262 - 262 - - 485 - 485 - - 674 - 674 - - 487 5,445 2,264 - 3,668 - 1,071 1,071 - - - 1,374 1,374 - - 664 - 664 - - 9,544 - 9,544 - - 2,628 - 2,628 - - 9,615 10,220 18,336 - 1,499 - 5,575 5,575 - - - 5,000 5,000 - - - 7,000 7,000 - - 664 - 664 - - 8,107 - 8,107 - - - 5,000 5,000 - - - 37,026 34,558 - 2,468 - 1,000 1,000 - - - 5,000 4,808 - 192 - 5,000 2,196 - 2,804 - 10,000 - - 10,000 - 550 300 - 250 - 600 600 - - - 3,000 - - 3,000 - 250 250 - - - 12,000 5,677 - 6,323 - 480 - - 480 - 500 - - 500 - 4,000 2,000 - 2,000 - 150 150 - - - 1,250 - - 1,250 - 200 - - 200 - 5,000 - - 5,000 - 2,970 1,282 - 1,688 - 500 451 - 49 - 26,604 2,703 - 23,901
	44,540 160,765 135,392 - 69,913

- 21 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

13 Analysis of restricted funds (continued)

2020	1 Jan	1 Jan	Incoming	Resources		31 Dec
		2020	Resources	Expended	Transfer	2020
		£	£	£	£	£
Communications		-	3,500	(1,698)	-	1,802
Literacy project support	4,415		-	(1,448)	-	2,967
Winter clothing		152	-	(152)	-	-
Training support	1,628		3,000	(3,128)	-	1,500
One-to-one worker	2,821		4,266	(7,087)	-	-
Additional one-to-one worker		-	6,600	(1,459)	-	5,141
Women’s group		-	1,000	(738)	-	262
Outreach and garden supervision	1,053		-	(568)	-	485
Publicity		741	-	(67)	-	674
OxPat poverty fund		299	3,546	(3,358)	-	487
Art project support		-	403	(403)	-	-
Oliver Heaton trust		-	5,100	(4,436)	-	664
Freezer replacement fund		-	1,946	(1,946)	-	-
National Lottery fund		-	24,500	(14,956)	-	9,544
Oxford City Council Covid-19 emergency fund		-	5,000	(2,372)	-	2,628
OCF/OWNS Leaf coordinator fund		-	10,225	(610)	-	9,615
Diocesan counsellor fund		-	1,250	(1,250)	-	-
Crisis fund		-	5,000	(5,000)	-	-
Oxfordshire County Councillor priority fund		-	476	(476)	-	-
OCF Covid-19 fund		-	6,230	(6,230)	-	-
OWNS night shelter		-	1,000	(336)	-	664
CAF resilience fund		-	10,402	(2,295)	-	8,107
	11,109		93,444	(60,013)	-	44,540

- 22 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

14 Analysis of restricted funds (continued)

Details of the restricted fund grants are as follows:

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Donor Fund Amount Purpose
Society of the Holy Child Jesus CIO/Layton Hill Trust Fund Training 1,500 Training courses for staff and volunteer staff
St Aldates Parochial Charity St. Aldates One to One Fund 2,500 Provision for a casework manager
Oxford Poverty Action OxPat poverty fund 5,445 Welfare payments to individuals
Oxford Quakers OxPat poverty fund 1,071 Welfare payments to individuals
Greater Change OxPat poverty fund 1,374 Welfare payments to individuals
OCF/OWNS Leaf Coordinator Fund Leaf coordinator fund 10,220 Develop the lived experience forum
St Giles PCC Diocesan Counsellor Fund 5,575 To fund counselling service
OCF covid 19 NET Community Resilience Fund OCF Covid 19 Net 2021 Fund 5,000 Provision for food and drink costs
OCVA/ CFO Contain Maintenance Outbreak Fund OCVA/ CFO fund 7,000 Food, delivery, telephone and casework
Albert Hunt Trust Albert Hunt Trust fund 5,000 Project and casework salaries
2nd National Lottery Fund: Strategic Sustainability + Resilience
National Lottery fund 37,026 Costs of salaries, food, delivery
Fund
Arnold Clark Community Fund The Arnold Clark Fund 1,000 Project worker salaries
Good Food Oxfordshire Good Food Oxfordshire fund 5,000 Food for the delivery service
The Pye Charitable Settlement J A Pye settlement fund 5,000 Provision for food for home deliveries
The Pye Charitable Settlement J A Pye 2nd settlement fund 10,000 Casework team salaries
C Groves C Groves food fund 550 Food costs
Asda Foundation Asda food fund 600 Food costs
The Hedley Foundation Hedley food grant fund 3,000 Food costs
Hon M L Astor Trust Hon M L Astor Trust fund 250 Cost of clothes
OCF covid 19 homeless prevention OCF Covid 19 Fund 12,000 Casework team salaries
Dr R Carr Carr food fund 480 Food costs
D Garson Garson food fund 500 Food costs
Oxford University Small Community Oxford University food fund 2,000 Food costs in takeaway café
Oxford University Small Community Oxford University small grant fund 2,000 Cost of the café and food delivery service
G Panesar G Panesar clothes fund 150 Provision for clothes
A+A Hodges Emergency guest support fund 1,250 Emergency welfare payments for individuals
Milton under Wychwood: Community Craft Café MuW clothes fund 200 Cost of clothes
Oxfordshire Community Foundation – Community resilience fund Loneliness + Isolation fund 5,000 Casework team salaries
Oxford City Council Women's hub/ Aspire 2,970 Provision for safe space for women
The High Sheriff Funds Leaf forum fund 500 Provision for Christmas gifts for Leaf members
OCF Step Change Fund Step fund 26,604 Implementation of a data base system
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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2021

15 Analysis of unrestricted funds & details of unrestricted fund donations

2021

2021
Unrestricted fund 2020 Unrestricted fund	1 Jan Incoming Resources 31 Dec 2021 Resources Expended Transfer 2021 £ £ £ £ £ 166,884 139,312 (109,859) 37,954 234,291
	166,884 139,312 (109,859) 37,954 234,291
	1 Jan Incoming Resources 31 Dec 2020 Resources Expended Transfer 2020 £ £ £ £ £ 114,503 138,852 (124,507) 38,036 166,884
	114,503 138,852 (124,507) 38,036 166,884

Details of unrestricted fund donations

Details of unrestricted fund donations	2021
	£
Churches/other religious bodies:
New Road Baptist Church	1,000
St Peter’s Wolvercote	762
Wolvercote PCC	415
Oxford Synagogue	988
St. Andrews PCC	2,472
Kennington Methodist Church	37
Damascus PCC	233
Wheatley United Reformed Church	750
St. Barnaby and St Paul PCC	650
Cowley Road Methodist Church	42
Clifton Hampden PCC	160
Kidlington Baptist Church	606
St. Helen’s Benson PCC	20
North Aston PCC	400
Churches Together	300
St. Peter’s Eynsham	45
Charitable trusts:
MacTaggart 3rd Fund	800
Doris Field Charitable Trust	1,000
Northwick Trust	5,000
Stanton Ballard Trust	1,000
Much Loved Charitable Trust	132
Ormonde Charitable Trust	500
The Sir Jules Thorn Trust	1,000
The Jamjar Trust	1,000

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

Details of unrestricted fund donations (continued) 2021 Colleges/schools: St Edward’s School 6,291 Magdalen College Trust 300 The Queen’s College 366 Christ Church Cathedral School 373 St, James Primary School 794 New College 519 Brasenose College 206 Wadham College 100 Commercial organisations: Rye Bay Capital 3,000 Savanta Group 100 David Harber Limited 2,000 Oxford Gene Technology 286 Bet Fred Collection ITGL Limited 332 CABI Books 66 Other sources: Oxford City Council 5,580 Oxford Lottery 662 Oxford Rotary Club 350 Eynsham Abbey Singers 200 Estate of Sybil Vera Owen dec’d 2,356 Lloyds Bank Foundation – 2,084 Grant received for the year to 30.11.22 £25,000 Nuffield JCR 1,000 Foodinate 332 NCS team Oxfordshire 117 JR Neurological Dept. 280

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued)

for the year ended 31st December 2021

16 Analysis of designated funds

2021

Casework salaries Project workers’ salaries Operational manager’s salary	1 Jan Transfer Resources 31 Dec 2021 Expended 2021 £ £ £ £ 11,145 - (1,205) 9,940 - 5,000 (3,051) 1,949 30,136 - (25,590) 4,546
	41,281 5,000 (29,846) 16,435

The transfer relates to an unrestricted grant received from the Northwick Trust which was subsequently designated to provide for project worker’s salaries.

2020

Unspecified fund Casework fund Extension to opening hours Operations manager Hot plates Staff training Breakfast clubs/OWNS New leaflets fund	1 Jan Transfer Resources 31 Dec 2020 Expended 2020 £ £ £ £ 21,997 (21,997) - - 14,283 4,814 (7,952) 11,145 11,568 (10,752) (816) - 22,376 23,625 (15,865) 30,136 1,000 (1,000) - - - 2,880 (2,880) - - 2,160 (2,160) - - 270 (270) -
	71,224 - (29,943) 41,281

17 Analysis of endowment fund

2021 Endowment fund 2020 Endowment fund	1 Jan Incoming Resources Gains/ Transfer 31 Dec 2021 Resources Expended (losses) 2021 £ £ £ £ £ £ 1,359,138 42,954 (8,079) 165,496 (42,954) 1,516,555
	1,359,138 42,954 (8,079) 165,496 (42,954) 1,516,555
	1 Jan Incoming Resources Gains/ Transfer 31 Dec 2020 Resources Expended (losses) 2020 £ £ £ £ £ £ 1,373,431 38,036 (6,600) (7,693) (38,036) 1,359,138
	1,373,431 38,036 (6,600) (7,693) (38,036) 1,359,138

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2021

18 Trustee remuneration, key personnel and related party transactions

The key management personnel of the charity comprise the trustees, the CEO and Operations Manager. The total employee benefits of the key management personnel were £62,423 (2020: £57,545).

Apart from that, no trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

19 Post balance sheet events

Since the balance sheet date no events have occurred which would have a material effect on these financial statements.

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