2024-12-31-accounts

Charity Number: 1002741

Homeless People and the Oxford Churches - Gatehouse

Accounts

for the year ended 31st December 2024

Wenn Townsend

Chartered Accountants

Oxford

Homeless People and the Oxford Churches - Gatehouse

Contents

	Page
Trustees’ annual report	1 - 6
Independent examiner’s report	7
Statement of financial activities	8
Balance sheet	9
Notes to the financial statements	10 - 23

Homeless People and the Oxford Churches - Gatehouse

Reference and administrative information

Charity Number	1002741
Trustees
(who served since 1st January 2024)	Mr Owen Bailey (resigned 21 June 2024)
	Mr Kevin Byrne – Treasurer (resigned 30 January 2025)
	Mr Michael Crofton-Briggs
	Dr Catherine Dolbear
	Ms Deidre Garson
	Sir Brendan Gormley (appointed 27th February 2024)
	Mr Piers Hugill – Secretary (resigned 30 September 2024)
	Mr Rupert Sheppard – Chair
	Ms Elizabeth Wade
	Mr John Davis – Treasurer (appointed 1 October 2024)
Project CEO	Ms Sasha East
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 2024

The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. These 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.

Objectives and activities for public benefit

The Gatehouse is an award-winning community drop-in centre with 36 years’ worth of experience of supporting adults who are homeless, vulnerably housed, on low income, and/or looking for company & community. The Gatehouse provides an open access service where all are welcome as many of our Guests face barriers that can lead to marginalisation and social isolation. Since our formation, we have found ever more ways of supporting Guests in overcoming challenges. We do this by consulting and listening. We also involve Guests heavily in decision making and developing our services to meet their needs.

In 1988, the Oxford City Churches launched the project as a winter daytime shelter although it quickly developed into something more. The Gatehouse’s official registered charity name is Homeless People and the Oxford Churches (Gatehouse), which reflects its Guest-centred vision and Christian origins. It has been operating as an independent registered charity (No. 1002741) since 1991. The charity operates under a Deed of Trust which forms its governing document.

Our charity’s aim is “to relieve poverty and hardship among homeless and needy people living in or near the City of Oxford”. This aim is achieved in the first place by the provision of a community drop-in centre. Our approach is to encourage and empower personal progress. We are responsive, inclusive, compassionate and welcoming. Our support is based on the individual and the provision of companionship.

Service areas continue to adapt and grow organically around the needs of our Guests despite ongoing economic, social and political changes and the increase in the cost-of-living challenges. The level of homelessness and the number of people living in poverty is increasing, but we are committed to supporting, listening to and learning from the people that use our services to meet the growing demand effectively.

Throughout 2024, the Gatehouse delivered multiple service areas which included; a Community Centre and Café six evenings a week, a One-to-One Casework support service, a Counselling Service, a Shower and Clothing service, Therapeutic, Practical and Purpose driven Workshops/Activities and a Lived Experience Advisory Forum (LEAF).

Community Centre and Café 2024

The Community Centre and Café is a vital Guest and volunteer led service which is open six evenings a week and which worked alongside 618 named Guests and 77 anonymous Guests in 2024. The Casework team is embedded within the cafe along with the shower and clothing store projects with support to ensure that fuel and food poverty is reduced for hundreds of individuals. 13,694 meals were distributed, 298 shower sessions, 4,871 clothing items, 1,047 toiletries and 421 items of bedding were provided.

The therapeutic and practical workshops are also delivered within the community centre opening hours. They are Guest driven and have included IT support drop-in clinics, mental health and wellbeing sessions and creative writing and art workshops.

Our front-line volunteer teams have grown and flourished in 2024. The broad and diverse volunteer team really does contribute to providing a consistent service and to the great sense of community across the charity. We are happy to report that we worked with 269 front line volunteers and over 200 food group volunteers in 2024 which equates to over 5,000 volunteer hours.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2024

Counselling Service 2024

The counselling service at the Gatehouse offers a supportive and confidential environment for individuals seeking guidance and emotional support. It has continued to develop throughout 2024. Counselling clients (Gatehouse Guests) have a 75% engagement rate with counselling sessions. This challenges negative stereotypes and misinformation associated with the unwillingness of the homeless and vulnerably housed community to engage with therapeutic support.

This success is due to the service being delivered by a registered member of the British Association of Counselling and Psychotherapy who adapts the approach needed to meet individual needs. In 2024 we also welcomed our first volunteer counsellor on placement who has been a great addition to the team. The volunteer counsellor has not only increased capacity in this service area by 100 hours, but also contributed to the service’s adaptive and holistic approach.

In autumn 2024, the counselling service has been in discussions with a Cognitive Behavioural Therapist to develop therapeutic groups for Gatehouse Guests throughout 2025. The Therapist is willing to give their time and expertise voluntarily and we hope this will be successfully implemented in early 2025. The Counselling Service Manager manages all current and future counselling service volunteers as well as managing their own client caseload.

The counselling service delivered over 250 one to one counselling sessions in 2024.

One to One Casework

The casework service provides information, guidance, advocacy and support and in 2024, under a new casework manager and casework team, has continued to develop and flourish. They work alongside individuals on issues such as: safeguarding, referrals to other services, supporting people to gain and retain housing, advocacy, budgeting, welfare support and health, well-being and reducing isolation and loneliness.

The aim of this service is to offer medium to long-term, Guest-centric, holistic support. It seeks to guide individuals towards independence and self-determination and enable Guests to reintegrate into the local community by transitioning into permanent housing, employment and independence. The casework team also deliver a Women’s Space, Outreach Hubs at external service/sites, operate within the Gatehouse Community Centre and Café sessions, and provide Street Outreach in central Oxford.

A welfare fund provides practical items each year to help Guests become independent. These vary from small value items such as mobile phone top ups, bus passes, and ID documents to larger items such as furniture and other household goods. The aim is to support people through a crisis, reduce homelessness and enable former homeless people set up in a new home.

The Lived Experience Advisory Forum (LEAF)

The Gatehouse has played a key role in the Lived Experience Advisory Forum (LEAF). This is a wellestablished group which is run by and for people from different backgrounds who have experienced homelessness. The forum is funded by Oxfordshire Homeless Movement. The aim of LEAF is to allow the voices of Experts Through Experience to be heard in improving service delivery and providing better outcomes across Oxfordshire and nationally, whilst also offering forum members new opportunities, connections, and opportunity for growth.

Members of LEAF work in partnership with external agencies to inform, develop and design current and future service delivery at a local and national level. In 2024, LEAF held over 170 events, working on 20 different coproduction work streams and supporting 34 people with experience of homelessness to ensure their voices are heard and influence positive change. LEAF also began delivering consultancy services in 2024 in order to generate incremental income and fund additional staff.

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Homeless People and the Oxford Churches – Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2024

Our staff team

We are fortunate to have been able to develop and maintain a team of loyal and highly skilled staff, promoting the recruitment of people with experience of homelessness. The Gatehouse could not provide the quality and quantity of services for the diverse range of Guests without the skills that the staff team bring to the project. This includes staff members working behind the scenes to help sustain service provision by tirelessly fundraising and those who develop and manage the IT and data management systems that help us be more efficient. As a result, the charity as a whole can remain mission and people focused. We are proud to have on our staff a number of people with lived experience of homelessness which greatly enriches the support we can offer our Guests. We welcomed a new CEO to the Gatehouse in September 2024 when our former CEO bid a fond farewell after more than ten years with the organisation.

Organisational resilience

Organisational resilience has largely focused on developing new systems to ensure greater efficiency and improved disaster recovery planning in our work behind the scenes at the Gatehouse. A new data management system has been fully integrated into normal work life at the Gatehouse alongside the successful implementation of a new shared drive across the organisation. This would not have been achieved without funding from the Oxfordshire Community Foundation Step Change Fund and the Follow Up Project grants and the work of the Gatehouse Systems and IT Manager.

We have now successfully completed the implementation of a new accounting and financial management system and have welcomed a new Treasurer to the team.

The Gatehouse has policies and procedures governing different aspects of its activities. These include: Safeguarding Vulnerable Adults, Child Protection Procedures, Equality, Inclusion & Diversity, UK GDPR, Confidentiality, Managing Risk, Professional Boundaries, and Health and Safety. We place great emphasis on food hygiene in both preparation and service. A recent unannounced thorough inspection by local authority food standards officers resulted in a perfect score of five out of five, a considerable achievement in circumstances where responsibility for such matters involves a relatively large number of volunteers and staff.

Future plans

Our main focus in 2025 will be adapting our services to meet growing demand. We will continue to explore the opportunities for premises which we can use exclusively.

The trustees and senior management are keenly aware of the need to ensure that the development and resilience of the charity’s staffing structure keeps pace with the expansion of its services. Even though we have faced significant challenges as an organisation, we have met, and in some areas exceeded, our strategic aims in 2024. We are committed to continuing to meet our strategic aims in 2025.

We are aware of many factors impacting our Guests and the Gatehouse as an organisation. These include external public support structures/services being reduced and under immense strain, the lack of genuinely affordable and accessible housing, the increase in homelessness and food and fuel poverty, the legacy of the pandemic on the economy and health and the cost-of-living increase. These factors impact the most disadvantaged in society and increasing the need for the services the Gatehouse offers.

The trustees are aware of the requirements of the Charities Act 2006 requiring regard to the guidance on public benefit issued by the Charity Commission. 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.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2024

Principal Sources of Funding

The Gatehouse raises funds from a wide range of sources. Our principal funders in 2024 included: Oxfordshire Homeless Movement, National Lottery Community Fund RC London & South East Region, Lloyd’s Bank Foundation for England and Wales, Garfield Weston Foundation, Oxfordshire Community Foundation, Oxford City Council, Oxfordshire County Council, MacFarlane Family Foundation, Albert Hunt Trust, OxPAT, St Giles Church and the Diocese of Oxford, St Aldate’s Parochial Charity, St. Joseph’s Province Passionists, Oxfordshire Freemasons and Tessell8. We were Shaw Gibbs nominated Charity of the Year and benefitted greatly from the efforts of their Partners and staff. We have also received funding from many other grant awarding bodies, local faith groups, educational establishments, businesses, individual donors, community fundraisers and supporters. We were very fortunate this year to be the beneficiary of a significant legacy from the estate of Christine Groves. We are enormously grateful to all those individuals and institutions that have supported our work this year.

Financial Position

The financial position of the charity is set out in the accounts. At the end of 2024 our reserves amounted to £2.044 million (2023: £1.87 million ). This made up of the permanent endowment fund (the Jacob Bobart fund) which had a capital value of £1,395k at 31 December 2024 (2023: £1,336k), restricted funds of £94k (2023: £116k) and unrestricted funds of £492k (2023: £324k) . There is also a designated fund of £20k (2023: £29k). Our total funds were represented by investments of £1,395k (2023: £1,336k), fixed assets of £20k (2023: £29k) and net current assets of £630k (2023: £505k) which included current liabilities of £25k (2023: £10k). As of 31 December 2024, the charity had no long-term liabilities.

Reserves

During 2024 the Gatehouse has met its reserves target to hold between nine to twelve months of operating costs as an unrestricted reserve fund. This target is reviewed annually by the Trustee Board considering the future plans of the charity, the certainty of future funding streams and any other key risks identified during review of the charity’s risk register. The trustees consider it prudent to hold absolute minimum unrestricted reserves sufficient to cover six months of operating costs.

Investment Policy

The permanent endowment is invested to balance the needs of current and future beneficiaries. The trustees have delegated day to day investment decisions to professional fund managers Quilter Cheviot, who act on a discretionary basis as investment managers. The investment objective for the permanent endowment is to maintain the real capital value of the endowment (after inflation and fees) while generating a sustainable level of investment income to support current charitable activities.

The key risk to the longer 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.

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

In 2024, the permanent endowment generated net income after management fees of £46k (2023: £47k) while the value of the assets invested increased by a net amount of £45.7k as at 31 December 2024 (2023: £35.6k).

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The total return on all investments after charges for 2024 was 5.9% (2023: 5.6%) and the income return was 3.3% (2023: 3.5%). Total return is measured against the return on a Charities Composite Benchmark Index for 2024 which was 11.5% (2023:10.4%) before charges or other investment costs.

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Homeless People and the Oxford Churches - Gatehouse

Trustees’ Report (continued) for the year ended 31st December 2024

Risk Management

The trustees have worked on and agreed a risk management strategy, risk register and plan during the year. The trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end, we are continually monitoring and managing our risks, reviewing the risk register quarterly and ensuring action plans are in place to mitigate the key risks.

The risk to investment performance of the permanent endowment is mitigated by retaining expert investment managers and having a diversified investment portfolio.

Structure, governance and management

The Gatehouse is a registered charity and is constituted as a trust, the governing document being a Deed of Trust dated 20 March 1991. The trustees should number no fewer than five and no more than ten people. 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 five years.

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 policies and performance. The day to day performance 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 regularly.

Key management personnel remuneration

The trustees consider the Board of Trustees, the Project CEO and the 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 are unpaid. The pay of the project CEO and Operations Manager is reviewed annually and normally increased in line with inflation. Remuneration is also periodically benchmarked against similar roles in the charity sector.

Trustees’ responsibility 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 UK Generally Accepted Accounting Practice.

The law applicable to charities in England and 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 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 policies have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

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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.

Approved by the trustees on 11 March 2025 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 2024 which are set out on pages 8 to 23.

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 March 2025

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Homeless People and the Oxford Churches - Gatehouse Statement of Financial Activities for the year ended 31st December 2024

		Unrestricted Restricted Endowment Designated	Unrestricted Restricted Endowment Designated	Unrestricted Restricted Endowment Designated	Unrestricted Restricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total UnrestrictedRestricted Endowment Designated	Total
	Note	Funds	Funds	Funds	Funds	2024	Funds	Funds		Funds	Funds		2023
		£	£	£	£	£	£		£	£		£	£
Income from:
Donations, grants and legacies	3	350,211	230,279	-	-	580,490	162,276		240,744	-		-	403,020
Investments	4	6,878	-	46,212	-	53,090	3,850		-	47,116		-	50,966
Total income		357,089	230,279	46,212	-	633,580	166,126		240,744	47,116		-	453,986
Expenditure on:
Raising funds	5	30,058	-	9,658	-	39,716	25,300		110	9,392		-	34,802
Charitable activities	6	204,365	252,229	-	9,283	465,877	164,546		181,351	-		9,283	355,180
Total expenditure		234,423	252,229	9,658	9,283	505,593	189,846		181,461	9,392		9,283	389,982
Net income/(expenditure)		122,666	(21,950)	36,554	(9,283)	127,987	(23,720)		59,283	37,724		(9,283)	64,004
Net (loss)/gains on investment assets	7	-	-	45,751	-	45,751	-		-	35,557		-	35,557
Net income/(expenditure) before transfers		122,666	(21,950)	82,305	(9,283)	173,738	(23,720)		59,283	73,281		(9,283)	99,561
Transfers between funds		46,212	-	(46,212)	-	-	42,866		(34,231)	(47,116)		38,481	-
Net movement in funds		168,878	(21,950)	36,093	(9,283)	173,738	19,146		25,052	26,165		29,198	99,561
Total funds brought forward		323,536	116,146	1,401,468 29,198		1,870,348	304,390		91,094	1,375,303		-	1,770,78
Total funds carried forward		492,414	94,196	1,437,561 19,915		2,044,086	323,536		116,146	1,401,468		29,198
1,870,348

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

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The notes on pages 10 to 23 form part of these accounts

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Homeless People and the Oxford Churches - Gatehouse

Balance Sheet 31st December 2024

		Unrestricted	Restricted	Restricted	Endowment	Endowment	Designated	Designated		Total	Total
		Funds		Funds		Funds	Funds			2024	2023
		£		£		£		£		£	£
Fixed Assets
Management data system	9	-		-		-		19,915		19,915	29,198
Investments	10	-		-		1,394,666		-		1,394,666	1,394,666
1,335,884
		───────	───────			───────	───────		─────── ───────
		-		-		1,394,666		19,915		1,414,581	1,414,581
1,365,082
		═══════	═══════			═══════	═══════		═══════ ═══════
Current Assets
Debtors & prepayments	11	15,411		1,117		-		-		16,528	35,597
Cash at bank and in hand		497,427		95,016		45,395		-		637,838	480,130
		───────	───────			───────	───────		─────── ───────
Total current assets		512,838		96,133		45,395		-		654,366	515,727
		═══════	═══════			═══════	═══════		═══════ ═══════
Current liabilities (amounts
falling due within one year)
Creditors	12	20,424		1,937		2,500		-		24,861	10,461
		───────	───────			───────	───────		─────── ───────
Net current assets		492,414		94,196		42,895		-		629,505	505,266
		───────	───────			───────	───────		─────── ───────
Total net assets		492,414		94,196		1,437,561		19,915		2,044,086	2,044,086
1,870,348
		═══════	═══════			═══════	═══════		═══════ ═══════
Funds of the charity
Unrestricted funds	15	492,414		-		-		-		492,414	323,536
Restricted funds	14	-		94,196		-		-		94,196	116,146
Endowment funds	17	-		-		1,437,561		-		1,437,561	1,437,561
1,401,468
Designated funds	16	-		-		-		19,915		19,915	29,198
		───────	───────			───────	───────		─────── ───────
Total funds		492,414		94,196		1,437,561		19,915		2,044,086	2,044,086
1,870,348
		═══════	═══════			═══════	═══════		═══════ ═══════

Approved by the trustees on 11 March 2025 and signed on their behalf by

John Davis Treasurer

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The notes on pages 10 to 23 form part of these accounts

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts for the year ended 31st December 2024

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 associated 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.

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

1 Accounting policies (continued)

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. 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

Tangible fixed assets are stated at cost less accumulated depreciation. Costs include costs attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible assets at rates calculated to write off the cost, less estimated residual value of each asset, on a systematic basis over its expected useful life as follows:

Management data system – 20% straight line.

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.

- 11 -

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

During 2024 the trustees all gave freely of their time and expertise without any form of remuneration or other benefit in cash or kind (2023: £Nil).

- 11 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

3 Analysis of donations, grants and legacies

	Unrestricted	Unrestricted	Restricted	Restricted	Endowment	Endowment	Designated	Designated	Total	Total
		Funds		Funds		Funds		Funds	2024	2023
		£		£		£		£	£	£
	Voluntary income
	Grants
	- Lloyds Bank Foundation for
	England and Wales	25,000		-		-		-	25,000
	25,000
	- Garfield Weston Foundation	25,000		-		-		-	25,000
	25,000
	- MacFarlane Family Foundation	-		24,000		-		-	24,000	-
	- OHM LEAF	-		46,069		-		-	46,069
	45,264
	- OCF Counselling Grant	-		20,000		-		-	20,000	-
	- National Lottery Community
	Fund RC London & South
	East Region	-		85,000		-		-	85,000	-
	- Other < £20,000	6,393		38,210		-		-	44,603
	108,443
	Churches/other religious bodies	7,949		-		-		-	7,949
10,434
	Individuals	64,488		-		-		-	64,488
53,048
	Colleges & schools	8,744		-		-		-	8,744
11,933
	Charitable trusts	-		-		-		-	-	30
	Commercial organisations	2,285		17,000		-		-	19,285
17,456
	Gift aid tax reclaim	2,263		-		-		-	2,263
5,045
	Legacies	197,428		-		-		-	197,428
1,000
	Other sources	10,661		-		-		-	10,661
15,367
		─────		─────		─────		─────	───── ─────
		350,211		230,279		-		-	580,490
403,020
		═════		═════		═════		═════	═════ ═════
4	Investment income
	Unrestricted		Restricted		Endowment		Designated		Total	Total
		Funds		Funds		Funds		Funds	2024	2023
		£		£		£		£	£	£
	Bank interest	6,878		-			-	-	6,878	3,850
	Income from invested funds	-		-		46,212		-	46,212
47,116
		6,878		-		46,212		-	53,090
50,966

5 Analysis of cost of raising funds

- 12 -

	Unrestricted	Restricted	Restricted	Endowment	Designated	Designated	Total	Total
	Funds		Funds	Funds		Funds	2024	2023
	£		£	£		£	£	£
Fundraising salary	28,344		-		-	-	28,344
24,039
Fundraising sundries	1,714		-		-	-	1,714	207
Investment management fees	-		-	9,658		-	9,658	9,392
Publicity	-		-		-	-	-	1,164
	30,058		-	9,658		-	39,716

34,802

- 12 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

6 Analysis of expenditure on charitable activities

Unrestricted Restricted Endowment	Unrestricted Restricted Endowment	Unrestricted Restricted Endowment		Designated	Total	Total
	Funds	Funds Funds		Funds	2024	2023
	£	£ £		£	£	£
Food and other consumables	-	23,257	-	-	23,257
25,456
Welfare payments	189	9,407	-	-	9,596	5,898
Newspapers	-	-	-	-	-	775
Staff salaries	115,446	177,071	-	-	292,517
232,586
Staff employers’ NIC	9,133	9,443	-	-	18,576
11,992
Staff pension contributions	5,820	3,276	-	-	9,096	7,492
Staff and volunteer expenses	1,350	3,151	-	-	4,501	502
Equipment purchases and repairs	3,164	2,659	-	-	5,823	6,207
Training staff and volunteers	882	3,114	-	-	3,996	7,505
Insurance	2,169	-	-	-	2,169	3,674
Premises rental and rates	10,222	12,481	-	-	22,703
19,492
Cleaning costs and waste disposal	7,376	250	-	-	7,626	5,511
HR support	19,456	-	-	-	19,456	2,920
Other resources expended	3,841	8,040	-	-	11,881	6,679
Telephone and internet	4,559	80	-	-	4,639	4,232
Legal and professional fees	6,168	-	-	-	6,168	-
Accountancy	14,590	-	-	-	14,590	4,547
Amortisation charge	-	-	-	9,283	9,283	9,283
	204,365	252,229	-	9,283	465,877
355,180

7 Analysis of gains on investment assets

Unrestricted	Unrestricted	Restricted	Endowment	Designated	Designated	Total	Total
	Funds	Funds	Funds		Funds	2024	2023
	£	£	£		£	£	£
Realised gain / (loss) on disposal
of assets against carrying value
or cost if purchased during the year	-	-	7,480		-	7,480
(12,447)
Revaluation gain at the end of the year	-	-	38,271		-	38,271
48,004
Net gain / (loss) during the year	-	-	45,751		-	45,751
35,557

- 13 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

8 Analysis of staff costs

	Unrestricted	Restricted	Restricted	Endowment		Designated	Total	Total
	Funds		Funds	Funds		Funds	2024	2023
	£		£	£		£	£	£
Gross pay:
Project workers	108,043		121,916		-	-	229,959
182,164
Fundraising	26,180		-		-	-	26,180
23,534
Women's hub	-		-		-	-	-	818
Caseworkers	7,403		33,969		-	-	41,372
30,524
Counselling services	-		21,186		-	-	21,186
19,080
	141,626		177,071		-	-	318,697
256,120
Employer’s national insurance	10,796		9,443		-	-	20,239
12,497
Employer’s pension cost	6,321		3,276		-	-	9,597	7,492
Staff expenses	-		-		-	-	-	709
	17,117		12,719		-	-	29,836
20,698
Total staff costs	158,743		189,790		-	-	348,533
276,818
							2024	2023
Average number of employees	in the year						18	18
Average number of full-time equivalent employees			in the year				9	9

No employees received emoluments of more than £60,000

- 14 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

9 Tangible fixed assets

	Unrestricted	Unrestricted	Restricted	Endowment		Designated	Total	Total
		Funds	Funds	Funds		Funds	2024	2023
		£	£	£		£	£	£
Management data system
Cost at 1st January 2024		-	-		-	46,414	46,414
39,664
Transfers between classes of assets		-	-		-	-	-	3,510
Additions during the year		-	-		-	-	-	3,240
Cost carried forward
at 31st December 2024		-	-		-	46,414	46,414
46,414
Amortisation b/fwd		-	-		-	17,216	17,216	7,933
Amortisation charge		-	-		-	9,283	9,283	9,283
Amortisation c/fwd		-	-		-	26,499	26,499
17,216
NBV b/fwd at 31 December 2023		-	-		-	29,198	29,198
31,731
NBV c/fwd at 31 December	2024	-	-		-	19,915	19,915
29,198

- 15 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

10 Investment assets

10	Investment assets	Investment assets
	Unrestricted		Restricted		Endowment		Designated		Total	Total
		Funds		Funds		Funds	Funds		2024	2023
		£		£		£		£	£		£
	Movement in fixed asset listed investments
	Market value at 1st January 2024	-		-		1,335,884		-	1,335,884
1,302,136
	Additions at cost	-		-		264,010		-	264,010	169,856
	Disposals at carrying value	-		-		(243,499)		-	(243,499)
	(184,112)
	Net gain on revaluation	-		-		38,271		-	38,271		48,004
	Market value at
	31st December 2024	-		-		1,394,666		-	1,394,666
1,335,884
	Investments at fair value comprised:
	Equities	-		-		993,626		-	993,626	981,948
	Fixed interest securities	-		-		269,080		-	269,080	212,061
	Alternative investments	-		-		131,960		-	131,960	141,875
	Total investments	-		-		1,394,666		-	1,394,666
1,335,884
	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.
11	Analysis of current assets
	Unrestricted		Restricted		Endowment		Designated		Total	Total
		Funds		Funds		Funds	Funds		2024	2023
		£		£		£		£	£		£
	Gift Aid tax claims outstanding	6,419		-			-	-	6,419		4,156
	Accounts receivable	193		-			-	-	193		-
	Accrued income	-		1,117			-	-	1,117
24,090
	Dividend income outstanding	6,341		-			-	-	6,341		7,351
	Prepayments	2,458		-			-	-	2,458		-
		15,411		1,117			-	-	16,528
35,597
	Cash and other bank deposits	497,427		95,016		45,395		-	637,838
480,130
		512,838		96,133		45,395		-	654,366
515,727

Unrestricted	Restricted	Endowment	Designated	Total	Total
Funds	Funds	Funds	Funds	2024	2023

12 Analysis of current liabilities

- 16 -

Creditors Accrued expenses 10,461	£ £ £ £ £ £ 11,942 - 2,500 - 14,442 4,038 8,482 1,937 - - 10,419 6,423 20,424 1,937 2,500 - 24,861

- 16 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

13 Net assets by fund

2024	Unrestricted Restricted	Unrestricted Restricted	Endowment	Endowment	Designated	Designated	Total
	Funds	Funds		Funds	Funds		2024
	£	£		£		£	£
Investments	-	-		1,394,666		-	1,394,666
Data base system	-	-		-		19,915	19,915
Assets under construction	-	-		-		-	-
Gift aid tax claims outstanding	6,419	-		-		-	6,419
Accounts receivable	193	-		-		-	193
Accrued income	-	1,117		-		-	1,117
Dividend income outstanding	6,341	-		-		-	6,341
Prepayments	2,458	-		-		-	2,458
Cash and other bank deposits	497,427	95,016		45,395		-	637,838
Creditors	(11,942)	-		(2,500)		-	(14,442)
Accrued expenses	(8,482)	(1,937)		-		-	(10,419)
	492,414	94,196		1,437,561		19,915	2,044,086

2023	Unrestricted Restricted	Unrestricted Restricted	Endowment	Endowment	Designated	Designated	Total
	Funds	Funds		Funds	Funds		2023
	£	£		£		£	£
Investments	-	-		1,335,884		-	1,335,884
Data base system	-	-		-		29,198	29,198
Assets under construction	-	-		-		-	-
Gift aid tax claims outstanding	4,156	-		-		-	4,156
Accrued income	6,489	17,601		-		-	24,090
Dividend income outstanding	7,351	-		-		-	7,351
Prepayments	-	-		-		-	-
Cash and other bank deposits	311,364	100,682		68,084		-	480,130
Creditors	(1,538)	-		(2,500)		-	(4,038)
Accrued expenses	(4,286)	(2,137)		-		-	(6,423)
	323,536	116,146		1,401,468		29,198	1,870,348

- 17 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

14 Analysis of restricted funds
2024	1 Jan	Incoming	Resources			31 Dec
	2024 Resources		Expended Transfer			2024
	£	£		£	£	£
Albert Hunt Trust	-	10,000		(10,000)	-	-
CMI/LEAF Impact Chapter - Festival of Feedback	694	-		(694)	-	-
Communications Fund	56	-		(56)	-	-
Household Support Grant	584	-		(584)	-	-
Leaf Co-production	1,287	-		(1,287)	-	-
NHS South East 3rd Sector Homelessness and
Rough Sleeping Peer Support Worker Training	6,970	-		(324)	-	6,646
MacFarlane Family Foundation	-	24,000		(14,924)	-	9,076
National Lottery Community Fund RC London	42,500	85,000		(85,000)	-	42,500
OCC CIF Round 2 Small/Medium Grant 2024/25	-	1,200		(1,200)	-	-
OCC Counselling	-	600		(600)	-	-
OCC LEAF Expansion	4,039	-		(4,039)	-	-
OCC/OCF Community Capacity Autumn 2023	15,000	-		(15,000)	-	-
OCF Community Capacity 24	-	20,000		(1,884)	-	18,116
OCF Step Change Fund Follow on Grant 23-24	3,809	6,940		(10,298)	-	451
OCF/OHM LEAF Coordinator Fund 23/24	9,809	-		(9,809)	-	-
OHM Leaf 24/5	-	47,554		(38,115)	-	9,439
OHM/High Sheriff Fund - Story Methodology	369	-		(369)	-	-
Ox Diocese / St Giles	-	6,678		(6,678)	-	-
OXFAP	-	300		(300)	-	-
Oxfordshire 500	5	-		(5)	-	-
Oxpat fund	8,824	-		(8,322)	-	502
Passionists re Counselling	4,552	-		(4,552)	-	-
PYE Charitable Settlement	10,000	-		(10,000)	-	-
Skipton Food and Drink	2,000	-		(2,000)	-	-
Society of the Holy Child	1,998	-		(1,998)	-	-
St Aldates Parochial Charity - Workshops	3,500	-		(3,500)	-	-
Stanton Ballard Trust	-	427		(427)	-	-
Tessll8 Food	-	17,000		(11,446)	-	5,554
Thames Valley Police re LEAF	50	-		(50)	-	-
The Grocers Charity	-	5,000		(5,000)	-	-
Women’s group	100	-		(100)	-	-
OCC General 24/25	-	5,580		(3,668)	-	1,912
	116,146	230,279		(252,229)	-	94,196

- 18 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

14 Analysis of restricted funds (continued)
2023	1	Jan		Incoming Resources			31 Dec
	2023		Resources Expended Transfer				2023
		£		£	£	£	£
Anonymous food donor		55		2,000	(2,055)	-	-
Audley Travel Ltd		142		350	(492)	-	-
Benefact Trust		10,000		-	(10,000)	-	-
CMI/LEAF Impact Chapter - Festival of Feedback		-		694	-	-	694
Communications Fund		829		-	(773)	-	56
David Beck		-		100	(100)	-	-
Faye B.		-		100	-	-	100
Gannett Foundation		2,014		-	(2,014)	-	-
Laing Family Trusts		-		2,500	-	(2,500)	-
LEAF / Thames Valley Police Restart Video		100		-	(50)	-	50
LEAF Co-production Fund		-		1,468	(181)	-	1,287
Milton Under Wychwood		300		200	(500)	-	-
National Lottery Community Fund RC
London & South East Region		-		85,000	(42,500)	-	42,500
NHS South East Third Sector Homelessness and
Rough Sleeping Peer Support Worker Training		-		6,970	-	-	6,970
Nicole Keauper		-		100	(100)	-	-
OCC/Aspire LEAF Expansion Fund		1,387		3,632	(980)	-	4,039
OCC/OCF Community Capacity Autumn 2024		-		15,000	-	-	15,000
OCF Community Capacity Grant 22 - 23		11,360		-	(11,360)	-	-
OCF Cost of Living Fund		7,127		-	(7,127)	-	-
OCF Step Change Fund Follow on Grant 23 - 24		-		11,300	(7,491)	-	3,809
OCF Step Change Fund Grant 22 - 23		31,731		2,502	(2,502)	(31,731)	-
OCC / OCF Community Capacity Fund R2		-		3,218	(3,218)	-	-
OHM Oxfordshire 500 Award 2024 Client JH		-		500	(495)	-	5
OXFAP		-		389	(389)	-	-
Oxford City Council Community Champion
Fund 2023 -2024		3,500		-	(3,500)	-	-
Oxford City Council Community Health
Champions Project		-		3,640	(3,640)	-	-
Oxford City Council Household Support Fund		-		750	(166)	-	584
Oxford City Council Impact Fund - small / medium		-		1,200	(1,200)	-	-
Oxford City Council/Aspire 2023 -2024		3,634		-	(3,634)	-	-
Oxford Diocese/St Giles Church		-		7,817	(7,817)	-	-
Oxford University small community grants		-		1,750	(1,750)	-	-
OHM LEAF 22 - 23		6,300		-	(6,300)	-	-
OHM LEAF 23 - 24		-		45,264	(35,455)	-	9,809
OHM/High Sheriff Fund - LEAF Members		25		-	(25)	-	-
OHM/High Sheriff Fund - Story Methodology		418		-	(49)	-	369
OHM/High Sheriff Fund - Training Forum		499		-	(499)	-	-
OHM/LEAF Christmas event		-		250	(250)	-	-
OxPAT core agency		5,332		7,300	(3,808)	-	8,824
Pye Charitable Settlement 2024 - 2024		-		10,000	-	-	10,000
Robin Carr		-		250	(250)	-	-
Skipton Charitable Foundation		-		2,000	-	-	2,000
Society of the Holy Child		2,018		2,000	(2,020)	-	1,998
St Aldates Parochial Charity - Casework 2024		3,000		-	(3,000)	-	-
St Aldates Parochial Charity - Shower service 2023		23		-	(23)	-	-
St Aldates Parochial Charity - Workshops		-		3,500	-	-	3,500
St Joseph’s Province, Congregation of the
Passion UK grants fund-2024 - 2024		-		6,000	(1,448)	-	4,552
St Michaels and All Saints		1,300		-	(1,300)	-	-
Tessell8		-		13,000	(13,000)	-	-
		91,094		240,744	(181,461)	(34,231)	116,146

- 19 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

14 Analysis of restricted funds (continued)

Details of the restricted fund grants received in the year are as follows:

Donor	Fund	Amount	Purpose
Albert Hunt Trust	Albert Hunt Trust	10,000	CEO salary
MacFarlane Family Foundation	MacFarlane Family Foundation	24,000	Casework
National Lottery Community Fund RC London & South East Region	National Lottery Community Fund RC London & South-East Region	85,000	Community centre/café staff salaries, casework staff salaries, workshops, food, hall rental, volunteer costs, IT & Systems Manager salary
OCF	OCF Community Capacity 24	20,000	Counselling
OCF	OCF Step Change Fund Follow on Grant 23-24	6,940	Systems & IT Manager salary and Lamplight
Oxford City Council	OCC CIF Round 2 Small/Medium Grant 2024/25	1,200	Casework staff salaries
Oxford City Council	OCC Counselling	600	Counsellor staff salary
Oxford City Council	OCC General 24/25	5,580
Oxford Diocese/St Giles Church	Oxford Diocese/St Giles Church	6,678	Counsellor staff salary
Oxfordshire Homeless Movement	OHM LEAF 23-24	47,554	LEAF staff salaries and overheads
OXFAP	OXFAP	300	Furniture for casework client
Stanton Ballard Trust	Stanton Ballard Trust	427	IT equipment for casework client
Tessll8	Tessll8 Food	17,000	Community centre/cafe
The Grocers Charity	The Grocers Charity	5,000	Casework, counselling and community centre/cafe

- 20 -

Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

14	Analysis of restricted funds (continued) Details of the restricted fund grants received in the previous year were as follows:	Analysis of restricted funds (continued) Details of the restricted fund grants received in the previous year were as follows:	Analysis of restricted funds (continued) Details of the restricted fund grants received in the previous year were as follows:	Analysis of restricted funds (continued) Details of the restricted fund grants received in the previous year were as follows:
	Donor	Fund	Amount	Purpose
	Anonymous	Anonymous Donor Food Fund	-	Food costs
	Audley Travel	Audley Travel	350	Community centre and café food and drink and fish and chip evening
	CMI	CMI/LEAF Impact Chapter-LEAF Festival of Feedback	694	LEAF members expenses
	David Beck	David Beck Fund	100	Clothing store items
	Faye B.	Faye B. Women’s Space	100	Women's Space
	Laing Family Trusts	Laing Family Trusts	2,500	New website
	LEAF Co-production Fund	LEAF Co-production Fund	1,468	LEAF members expenses
	Milton-Under-Wychwood Community Craft Café	Milton Under Wychwood	200	Clothing store items
	National Lottery Community Fund RC London & South East Region	National Lottery Community Fund RC London & South-East Region	85,000	Community centre/café staff salaries, casework staff salaries, workshops, food, hall rental, volunteer costs, IT & Systems Manager salary
	NHS South East	NHS South EastNHS South East Third Sector Homelessness and Rough Sleeping Peer Support Worker Training	6,970	LEAF peer support training, equipment and supervision
	Nicole Keauper	Nicole Keauper	100	Clothing store items
	OCF	OCF Step Change Fund Follow on Grant 2024-2024	11,300	Systems & IT Manager salary, systems and IT equipment costs
	OCF	OCF Step Change Fund Grant 22-23	2,502	Systems & IT Manager salary and Lamplight
	OXFAP	OXFAP	389	Gatehouse Casework clients move on funds
	Oxford City Council	Oxford City Council Community Health Champions Project	3,640	LEAF staff salaries
	Oxford City Council	Oxford City Council Household Support Fund	750	Food, vouchers and heating costs for clients
	Oxford City Council	Oxford City Council Impact Fund-small / medium grants	1,200	Casework staff salaries
	Oxford Diocese/St Giles Church	Oxford Diocese/St Giles Church	7,817	Counsellor staff salary
	Oxford University	Oxford University small community grants	1,750	Shower and clothing project salaries
	Oxfordshire County Council	Oxfordshire County Council/Aspire LEAF Expansion Fund	3,632	LEAF expenses
	Oxfordshire County Council	Oxfordshire County Council/OCF Community Capacity Autumn 2024	15,000	Hall rental costs, staff salaries for Operations Manager, Casework, Counsellor & volunteer costs
	Oxfordshire County Council	Oxfordshire County Council/OCF Community Capacity Fund R2	3,218	Hall rental costs
	Oxfordshire Homeless Movement	OHM LEAF 23-24	45,264	LEAF staff salaries and overheads
	Oxfordshire Homeless Movement	OHM/LEAF Christmas event	250	LEAF Christmas event
	Oxfordshire Homeless Movement	OHM/Oxfordshire 500 Award 2024 Client JH	500	Client fund
	Oxford Poverty Action	OxPAT core agency fund	7,300	Welfare payments to individuals
	Pye Charitable Settlement	Pye Charitable Settlement 2024-2024	10,000	Community centre and café staff salaries
	Robin Carr	Robin Carr	250	Community Centre and Café food and drink and clothes store
	Skipton Charitable Foundation	Skipton Charitable Foundation	2,000	Community centre and café food and drink
	Society of the Holy Child	Society of the Holy Child	2,000	2024 and 2024 staff and volunteer training
	St Aldates Parochial Charity	St Aldates Parochial Charity-Workshops	3,500	2024 Workshop programme
	St Joseph’s Province, Congregation of the Passion UK	St Joseph’s Province, Congregation of the Passion UK grant fund 23-24	6,000	Counsellor staff salary
	Tessell8	Tessell8	1,300	Practical & Therapeutic workshops

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

15 Analysis of unrestricted funds

2024

Unrestricted fund 2023 Unrestricted fund	1 Jan Incoming Resources 31 Dec 2024 Resources Expended Transfer 2024 £ £ £ £ £ 323,536 357,089 (234,423) 46,212 492,414 323,536 357,089 (234,423) 46,212 492,414 1 Jan Incoming Resources 31 Dec 2023 Resources Expended Transfer 2023 £ £ £ £ £ 304,390 166,126 (189,846) 42,866 323,536 304,390 166,126 (189,846) 42,866 323,536

16 Analysis of designated funds

2024 Fixed asset fund 2023 Fixed asset fund	1 Jan Incoming Resources 31 Dec 2024 Resources Expended Transfer 2024 £ £ £ £ £ 29,198 - (9,283) - 19,915 29,198 - (9,283) - 19,915 1 Jan Incoming Resources 31 Dec 2023 Resources Expended Transfer 2023 £ £ £ £ £ - - (9,283) 38,481 29,198 - - (9,283) 38,481 29,198

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Homeless People and the Oxford Churches - Gatehouse

Notes to the Accounts (continued) for the year ended 31st December 2024

17 Analysis of endowment fund

2024 Endowment fund 1,437,561 1,437,561 2023 Endowment fund 1,401,468 1,401,468	1 Jan Incoming Resources Gains/ Transfer 31 Dec 2024 Resources Expended (losses) 2024 £ £ £ £ £ £ 1,401,468 46,212 (9,658) 45,751 (46,212)
	1,401,468 46,212 (9,658) 45,751 (46,212)
	1 Jan Incoming Resources Gains/ Transfer 31 Dec 2023 Resources Expended (losses) 2023 £ £ £ £ £ £ 1,375,303 47,116 (9,392) 35,557 (47,116)
	1,375,303 47,116 (9,392) 35,557 (47,116)

18 Trustee remuneration, key personnel and related party transactions

The key management personnel of the charity comprise the CEO and the Operations Manager. The total employee benefits of the key management personnel were £85,305 (2023: £69,598).

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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