Charity Registration No. 1009983 Aylesbury Homeless Action Group Trustees’ Report and Accounts For the year ended 31 March 2024 1 ||Contents|| |---|---|---| |||**Page**| |Legal and Administrative Details||3| |Trustees’ Report||4| |Independent Examiner’s Report||7| |Statement of Financial Activities||8| |Balance Sheet||9| |Notes to the accounts||10-20| 2 ## Legal and Administrative Details Trustees Susan Giles (Chair) Paul Walter (Treasurer) Gill Lawrence Angel Strachan Fiorella Mugari Tim Dixon Charity number 1009983 Registered address 2 Rickfords Hill Aylesbury HP20 2RX Independent Examiner Pippa Evans (FCMA) 3 ## Trustees’ Report March 2024. The financial statements have been prepared under the accounting policies set out in note 1 to the financial statements and comply with the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) (effective 1 January 2019). ## **Structure, Governance and Management** The charity is controlled by its governing document, a constitution. The trustees are responsible for the overall governance and oversight of the operational management of the charity. The CEO and Operations Manager are responsible for the day to day running of the charity. Trustees are recruited having regard to the requirements for any skills needed. References are taken up and DBS checks are made to ensure the suitability of potential new trustees. A list of induction documents has been developed for new trustees. These include copies of relevant policies and links to training courses providing support for their role. Trustee meetings are held every two months. ## **Objectives** Our charitable objects are to relieve hardship, need and distress amongst those who are homeless, in particular, people of the ages 18 years or over and to educate the public concerning the homeless and inadequately housed. Aylesbury Homeless Action Group’s mission is to work towards reducing homelessness and the impact that homelessness and insecure housing has on both the individual and the wider community. This is achieved through prevention of homelessness, supporting people to access safe, affordable housing, address any underlying issues and motivating them towards independent living. Our values and behaviours were agreed on collaboratively by trustees, staff, volunteers and clients. They underpin all the work that we undertake. Our vision is a society where homelessness is eradicated and people are integrated within their local community. when reviewing our aims and objectives and in planning our activities. 4 Our values: - Creative - We challenge thinking and plan new options to deliver the best outcomes. - Collaborative - We work together to achieve shared goals. - - Consistency - We are reliable and maintain high standards. - Respect - We listen to understand. ## **Activities and Achievements** Aylesbury Homeless Action Group provides three main services to people living in Aylesbury and the north of Buckinghamshire. Prevention access to free legal advice and provide case management from trained homelessness prevention workers. This service addresses the needs of those people who are at risk of losing their home and would like to avoid that. We deliver this service in partnership with Wycombe Homeless Connection who provide similar services in the south of Buckinghamshire and Hillingdon Law Centre who provide the legal advice. ## Support The second service is for people who are already homeless. It seeks to mitigate against the harm that is caused by homelessness and helps to stabilise their situation. This includes the offer of mental health support, care navigation with health services, provision of targeted emergency accommodation where no other agency has a duty to provide it and the supply of emergency food and clothing. This service addresses the needs of those people who are currently homeless and facing severe inequalities in health and wellbeing. ## Securing accommodation and ongoing tenancy support We support people who are already homeless to secure suitable accommodation. This means making applications to providers of supported accommodation and helping them to apply for social housing. We also help people to secure private rented accommodation through contacts with suitable landlords and through grants to provide deposits and rent in advance where needed. This service is delivered in partnership with Buckinghamshire Council, One YMCA, Riverside Housing, Fairhive Housing, and others and referrals are made to each of them depending on the client’s goals and eligibility for their services. As a person-centred service we believe that it is vital that we are led by the outcomes that our clients are seeking for themselves. It is also important for the charity to maintain a focus on outcomes which are true to our mission. We provide holistic support, assisting clients to work towards quantifiable housing outcomes as well as more personal outcomes and mental health recovery outcomes. This means that the outcomes we track are inherently connected to our core objectives as a charity. The main housing outcomes that people we support are seeking to achieve are to secure temporary accommodation (particularly for those who are currently sleeping rough) and then securing safe, affordable longer-term accommodation for anyone who is homeless. 5 We had 547 clients contact us for support or advice. This is a 56% increase on the previous year and a huge 156% increase on the numbers seen two years ago. Whilst Buckinghamshire is often seen as an affluent area some parts of the county (including parts of Aylesbury) fall within the 30% most deprived areas in the UK. Rental properties are scarce and rents continued to increase whilst the Local Housing Allowance Rates remained frozen at 2020 levels until 2024. This has meant that private rented properties have become increasingly unaffordable for our clients and it is difficult to find suitable quality accommodation. Nevertheless, 32% of clients presenting as homeless were supported into new homes and 30% of those at risk of homelessness were able to save their tenancy or were assisted into alternative housing. ## **Risk Management** Aylesbury Homeless Action Group has a comprehensive register of risks and mitigating actions which is reviewed at each board meeting. The main risk facing us is managing the current high demand for our services, coupled with heightened competition for grant funding. ## The trustees revised the reserves policy in May 2023 to state that the reserves should be a minimum of six months projected annual expenditure. A cashflow forecast is reviewed at each board meeting so that the financial position can be actively managed. **Donors and Supporters** : We are very grateful for the support that we have received from the following organisations: Albert Hunt Trust Local Giving: Magic Little Grants Aston Chemicals National Lottery Community Fund Aylesbury Town Council Peverel Court Nursing Home Barratt Charity Rothschild Foundation Buckinghamshire Council Shanly Foundation Buckinghamshire Council Helping Shirley Parsons Hands Skipton Building Society Buckland Music Under the Stars St. Mary’s Church, Aylesbury Catenian Association St. Mary’s Church, Long Crendon Catholic Womens League St. Nicolas’ Church, Nether The Clare Foundation Winchendon Good Shepherd Catholic Church St. Peter’s Church, Aylesbury Granville Street Church Tesco Community Grants Heart of Bucks Thomas Hickman Charity Henry Floyd School T S Williams Charitable Fund Henry Smith charity William Harding Charity Holy Trinity Church Wingrave Methodist Church Kop Hill Fund 6 Independent Examiner’s Report Please see separate document 7 ## Statement of Financial Activities |Note
**Incoming resources**
3
**_Income and endowments_**
**_from:_**
Donations and legacies
Charitable activities
Other trading activities
Investments
**_Total_**
**Resources expended**
6
**_Expenditure on:_**
Raising funds
Charitable activities
**_Total_**
**Net income/(expenditure)**
**before investment**
**gains/(losses)**
**_Net income/(expenditure)_**
**Transfers between funds**
**Other recognised**
**gains/(losses):**
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**Restricted**
**funds**
**2024**
**Total**
**funds**
**2023**
**Total**
**funds**
**£**
**£**
**£**
**£**
92,542
-
92,542
97,594
77,355
108,969 186,324 149,330
2,292
-
2,292
1,285
2,991
-
2,991
1,666| |---|---| ||175,181
108,969 284,149 249,875| ||26,390
-
26,390
21,184
155,618
118,099 273,847 240,071| ||182,008
118,099 300,107 261,254| ||(6,828)
(9,130) (15,958) (11,380)| ||_(6,828)_
_(9,130) (15,958) (11,380)_| ||-
-
-
-
-
-
-
-| ||(6,828)
(9,130) (15,958) (11,380)| ||179,651
38,854 218,505 229,885| ||172,823
29,724 202,547 218,505| 8 Unrestrlcted Restrictsd 2024 Totsl 2023 Totsl fund8 funds funds funds Current a88ets Debtors 19 131 131 Cash at bank and In hand Total currentass•ts 24 175,115 31,470 206.585 222.369 175,115 31,601 208.715 222,369 Cradltors: amounts falllng due wfthln one year 20 2,291 1.877 4,168 3,864 Net current assa￿(U&bl￿t1OSj 172,823 29.724 202,547 218,505 Total 888ets les8 currnnt UAblUtles 172,823 29.724 202,547 218,505 Credltor8: amount8 falllngdue after one year Prov181on8 for Ilablutles Total notassets or UablUtle8 172,823 29,724 202.547 218,505 Fund8 Otthe Charity Restrlcted Income funds Unrestricted funds 29,724 29,724 38,854 172,823 172,823 172,823 202,547 179,651 218,50S Total fund8 29,724 signed by one or two trustees on behalf of all tha trustees Signature Date of approval 1711125 ## Notes to the accounts ## **Note 1 Basis of preparation** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. These accounts have been prepared on a going concern basis under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. ## **Note 2 Accounting policies** ## **Note 2.1 Reconciliation with previous generally accepted accounting practice** Following an increase in income, preparation of accounts has moved from a receipts and payments basis to an accruals basis. ## Adjustments to previous accounts _Reconciliation of funds per previous GAAP to funds determined under FRS 102_ Financial year to 31 Mar 23 _Start of period End of period_ Fund balances as previously stated 229,885 222,369 Adjustments: Debtors 0 Creditors 3,864 Fund balance as restated **229,885 218,505** 10 _Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_ Financial year to 31 Mar 23 _End of period_ Net income/(expenditure) as previously stated -7,516 Adjustments: Debtors 0 Creditors 3,864 Previous period net income/ **-11,380** (expenditure) as restated ## **Note 2.2 Income** **Recognition of income** is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, when it is more likely than not that the charity will receive the resources and when the monetary value can be measured with sufficient reliability. ## **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. **Grants and donations** are only included in the SoFA when the general income recognition criteria are met. ## **Government grants** The charity has received government grants in the reporting period. ## **Tax reclaims on donations and gifts** Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. 11 **Donated goods** are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. ## **Support costs** The charity has incurred expenditure on support costs. ## **Note 2.3 Expenditure** ## **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## **Governance and support costs** Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **Redundancy cost** The charity made no redundancy payments during the reporting period. ## **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## **Note 2.4 Assets** are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost. The charity does not currently hold any material tangible fixed assets. **Debtors** are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. 12 ## **Note 3 Analysis of income** |Analysis
Donations and
legacies:
Donations and gifts
Gift Aid
Legacies
General grants provided by
government/other charities (Note 4)
Membership subscriptions and
sponsorships
Donated goods, facilities and
services (Note 5)
Total
Charitable
activities:
Grants for services
Grants for goods
Other
Total
Other trading activities:
Other
Total
Income from
investments:
Interest income
Total
TOTAL INCOME|Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
29,464
-
29,464
38,239
990
-
990
941
-
-
-
-
61,838
-
61,838
58,415
-
-
-
-
250
-
250
-| |---|---| ||92,542
-
92,542
97,594
73,430
101,934
175,364
149,330
3,925
7,035
10,960
-
-
-
-
-| ||77,355
108,969
186,324
149,330
2,292
-
2,292
1,285| ||2,292
-
2,292
1,285
2,991
-
2,991
1,666| ||2,991
-
2,991
1,666| ||175,181
108,969
284,149
249,875| 13 Other information: All income in the prior year was unrestricted except for the following: Henry Smith Charity £40,000 AVDC Legacy grant £23,290 Heart of Bucks £10,000 The Talent Fund £5,000 Vicar's Relief Fund £3,283 Returned deposits £2,837 ## **Note 4 Analysis of receipts of government grants** This year |AVDC Legacy grant (Buckinghamshire Council)|£23,290| |---|---| |Rough Sleeper Initiative grant (Buckinghamshire Council)|£37,744| |Total|£61,034| |Last year|| |AVDC Legacy grant (Buckinghamshire Council)|£23,290| |Rough Sleeper Initiative grant (Buckinghamshire Council)|£37,370| |Total|£60,660| ## **Note 5 Donated goods** We hold a stock of donated goods, including second-hand sleeping bags and clothes, plus an amount of food, toiletries and homewares. The stock is relatively small and has a very high turnover rate. The estimated value of this year’s donated items is £250. 14 ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising**
**funds:**
Incurred seeking
donations
Staging fundraising
events
Advertising, marketing,
direct mail and publicity
**Total expenditure on**
**raising funds**
**Expenditure on**
**charitable activities:**
Staf costs
Premises costs
Service costs
**Total expenditure on**
**charitable activities**
**TOTAL EXPENDITURE**|**This year**
**Last year**
Unrestricted
funds
Restricted
income
funds
Total
funds
Unrestricted
funds
Restricted
income
funds
Total
funds
**£**
**£**
23,558
-
23,558
19,890
-
19,890
730
-
730
-
-
-
2,102
-
2,102
1,294
-
1,294| |---|---| ||26,390
-
26,390
21,184
-
21,184| ||131,441
87,802
219,243
120,371
71,957
192,328
13,380
2,904
16,284
12,720
1,611
14,331
10,797
27,393
38,190
11,091
22,321
33,412| ||155,618
118,099
273,717
144,182
95,889
240,071| ||| ||182,008
118,099
300,107
165,366
95,889
261,254| 15 ## **Note 9 Support costs** ## **This year** |**Support cost**
Office administration,
finance & HR
Salaries & related costs
Property rent & other
expenses
**Total**
**Last year**
**Support cost**
Office administration,
finance & HR
Salaries & related costs
Property rent & other
expenses
**Total**|Raising
funds
Housing
support
Grand total
**Basis of allocation**
**£**
**£**
**£**
12,839
40,453
53,292
1:3 of Ops Manager cost based on time spent, Office & stationery (1:9
split), Furnishings & IT, Bank fees, Insurance (1:5 split) based on
staffing time split
15,804
7,902
23,706
2:1 CEO cost based on time spent
3,014
15,072
18,087
Rent, Cleaning, Repairs & Maintenance, Utilities, Telephone (1:5 split)
31,658
63,427
95,085
**Raising**
**funds**
**Housing**
**support**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
11,388
35,746
47,133
1:3 of Ops Manager cost based on time spent, Office & stationery (1:9
split), Furnishings & IT, Bank fees, Insurance (1:5 split) based on
staffing time split
14,440
7,220
21,660
2:1 CEO cost based on time spent
2,641
13,207
15,848
Rent, Cleaning, Repairs & Maintenance, Utilities, Telephone (1:5 split)
28,469
56,172
84,641| |---|---| 16 ## **Note 10 Fees for the examination of the accounts** Nothing has been paid for the statutory external scrutiny of the accounts. We would like to extend our heartfelt appreciation to our independent examiner, Pippa Evans, for their invaluable contribution and expertise provided at no cost to the charity. ## **Note 11 Staff costs** |Salaries and wages
Social security costs
Pension costs (defned contribution scheme)
Total staf costs|This year
Last year
£
£
192,579
181,265
41,273
19,545
5,973
4,474| |---|---| ||239,825
205,285| reporting period of more than £60,000. The total amount paid to key management personnel (includes trustees and senior management) for their services to the charity was £67,761 (Last year £61,716). The average number of employees during the year was 6.8 (Last year 7.1). No ex-gratia payments were made to employees this year. No redundancy payments were made to employees this year. ## **Note 12 Pension scheme** pension scheme was £5,973 (Last year £5,275). scheme between activities and between restricted and unrestricted funds is the same basis as for the staff costs associated with these activities. ## **Note 13 Grant making** The charity made grants towards the rent in advance, rent deposits and rent arrears of individual clients to the value of £25,117 (Last year £19,904). These are paid from restricted income funds. ## **Note 19 Debtors** Analysis of debtors Amounts falling due within one year |Trade creditors
Total|This year
Last year
131
0| |---|---| ||131
0| 17 ## **Note 20 Creditors** Analysis of creditors Amounts falling due within one year |Trade creditors
Total|This year
Last year
4,168
3,864| |---|---| ||4,168
3,864| ## **Note 24 Cash at bank and in hand** |**ote 24 Cash at bank and in hand**|| |---|---| |Short term cash investments (less
than 3 months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total|This year
Last year
-
-
-
-
206,585
222,369
-
-| ||206,585
222,369| ## **Note 27 Movement of charity funds** ## **Note 27.1 Details of material funds held and movements during the current reporting period** |Fund names|Type
PE,
EE R
or
UR *|Purpose and
Restrictions|Fund
balances
brought
forward|Income|Expenditure|Fund
balances
carried
forward| |---|---|---|---|---|---|---| ||||£|£|£|£| |AVDC Legacy
Fund|R|Funds for use on
homeless support|-126|23,290|-23,290|-126| |Heart of Bucks|R|Funds for use on
rent in
advance/rent
deposit|9,014|-|-8,224|790| |Henry Smith
Fund|R|Funds for use on
specifedproject|-1,185|40,000|-41,468|-2653| |Local
Emergency
Support|R|Funds for use on
rent in
advance/rent
deposit|9,017|-|-|9,017| |National
Lottery
Community
Fund (Cost of
LivingFund)|R|Funds for use on
specifed project|-|19,513|-19,513|-| 18 |Rothschild
Foundation|R|Funds for use on
homelessness
preventionproject|-784|19,000|-10,429|7,787| |---|---|---|---|---|---|---| |Rothschild
Foundation|R|Funds for use on
rent arrears|11,685|131|9,545|2,270| |Shanly Homes|R|Funds for use on
specifedproject|5,734|-|-398|5,336| |Talent Fund|R|Funds for use on
rent in
advance/rent
deposit
|5,000|-|-1,148|3,852| |Vicar's Relief
Fund|R|Specifc grants for
named clients|500|7,035|-6,200|1,335| |Other funds|UR|N/A|179,650|175,181|-182,008|172,822| |Total Funds|||218,505|284,149|302,223|200,432| ## **Note 27.2 Details of material funds held and movements during the previous reporting period** |**reporting period**||||||| |---|---|---|---|---|---|---| |Fund names|Type
PE,
EE
R or
UR *|Purpose and
Restrictions|Fund
balances
brought
forward|Income|Expenditure|Fund
balances
carried
forward| ||||£|£|£|£| |AVDC Legacy
Fund|R|Funds for use on
homeless
support|-|23,290|-23,416|-126| |Buckinghamshire
Council|R|Funds for use on
rent in
advance/rent
deposit|7,067|122|-7,189|-| |Groundwork UK|R|Funds for use on
specifedproject|580||-580|-| |Heart of Bucks|R|Funds for use on
rent in
advance/rent
deposit|-|10,000|-986|9,014| |Henry Smith
Fund|R|Funds for use on
specifedproject|-|40,000|-41,185|-1,185| |Local Emergency
Support|R|Funds for use on
rent in
advance/rent
deposit|8,743|2,714|-2,441|9,017| |Rothschild
Foundation|R|Funds for use on
homelessness
prevention
project|10,020|-|-10,804|-784| |Rothschild
Foundation|R|Funds for use on
rent arrears|17,610|-|-5,925|11,685| 19 |Shanly Homes|R|Funds for use on
specifedproject|5,734|-|-|5,734| |---|---|---|---|---|---|---| |Talent Fund|R|Funds for use on
rent in
advance/rent
deposit
|-|5,000|-|5,000| |Vicar's Relief
Fund|R|Specifc grants
for named
clients|580|3,283|-3,363|500| |Other funds|UR|N/A|179,550|165,465|-165,366|179,649| |Total funds|||229,885|249,875|-261,254|218,505| ## **Note 28 Transactions with trustees and related parties** employment with the charity or a related entity. 20 CHARITY COMMISSION | FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Aylesbury Homeless Action Group On accounts for the year ended 31 March 2024 Charity no (if any) 1009983 Set out on pages I report to the trustees on my examination of the accounts of the above charity ('Ihe Trust.) for the year ended 3110312024. Responsibilities and basis of report As the charity's trustees. you are responsible for thé 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 Trust's accounts carried out under section 145 of the 2011 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 ￿he charity's gross income exceeded £250.000 and l am qualified to examiner's statement undertake the examination by being a qualified member of The Chartered Institute of Management Accountants have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act- or the accounts did not accord with the accounting records" or the accounts did not comply with the applicable requirements conceming 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 concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 1510112025 Name: Pippa Evans Relevant professional qualification(s) or body (if any): FCMA IER Oct 2018 Address: Baker's Bam. 7 Upper Street. Quainton. Bucks. HP22 4AY Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidan￿ for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018