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2026-03-31-accounts

Registered number: 02802742 Charity number: 1020095

HEBRON TRUST

(A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

HEBRON TRUST

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1 - 2
Independent Examiner's Report 16
Statement of Financial Activities 17
Balance Sheet 18 - 19
Statement of Cash Flows 20
Notes to the Financial Statements 21 - 36

HEBRON TRUST (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026

Trustees Nikolas Vladimir Vitkovitch, Chairperson
Alison Vinall
Gillian Margaret Hulme
Ese Busayo (resigned 11 September 2025)
Oluseyi Florence Jimoh
Shelley Mary Oram (appointed 14 April 2026)
Louise Cumberland (appointed 22 January 2026)
Rachel Sikahall (appointed 4 November 2025)
Company registered
number
02802742
Charity registered
number
1020095
Registered office
Hebron House
10 Stanley Avenue
Thorpe Hamlet
Norwich
Norfolk
NR7 0BE
Chief executive officer
Emma Pawsey, CEO
Sara Garrard, Manager
Jackie Pittuck, Finance Officer

Page 1

HEBRON TRUST

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Accountants MA Partners LLP 7 The Close Norwich Norfolk NR1 4DJ Bankers Natwest Bank PLC 45-51 London Street Norwich Norfolk NR2 1HX Lloyds TSB Bank PLC 16 Gentlemen's Walk Norwich Norfolk NR2 1LZ Solicitors Howes Percival The Guildyard 51 Colegate Norwich Norfolk NR3 1DD Medical Adviser D R P Hampshire Thorpewood Surgery Woodside Road Norwich Norfolk NR7 9QL

.

Page 2

(A Company Limited by Guarantee)

HEBRON TRUST

Who are we and how are we doing?

For thirty years Hebron Trust provided residential rehab services for women struggling with drugs or alcohol. We had a great staff team, a national reputation and class-leading outcome figures. We provided first-stage rehab in Hebron House, a large property in suburban Norwich, and supported accommodation for women who had successfully completed the rehab programme and wished to stay in Norwich. We served some self-funded residents, though the majority were funded by local authorities. The income did not enable the level of care and staff welfare the Trustees felt necessary; the Trust was very grateful for support from donors and grant-making trusts which helped make ends meet.

In December 2021 the Government published From Harm to Hope A 10-year drugs plan to cut crime and save lives. The Trustees were disappointed that whilst this report recognised the lack of residential rehabilitation, the thrust of the report was on prisons and community rehabilitation and there was no commitment to sustain independent service providers like Hebron. In the year following the report, we saw no positive changes from any local authority and their processes became more difficult to navigate.

In late 2022, the Trustees and the senior management team took the decision to expand its supported housing operation for vulnerable women, and to stop providing residential rehab.

This has proved a sound decision, and on 31 March 2026 Hebron Trust celebrated three years of Hebron Housing. This year, we’re reporting a surplus of £153,728 and we have a strong balance sheet as we prepare for our next house purchase. The seven Trustees have a range of backgrounds and experience and are confident about the future. The Board has set a target of housing 50 vulnerable women by 2029

We have a staff team of seven, and we provide supported housing for up to 26 women in eight properties across Norwich. Women who would otherwise have struggled to find accommodation now have a home.

We haven’t lost touch with our rehab roots, and the Hebron Grads programme continues, using WhatsApp and occasionally meeting face to face to help cement the recovery of women who were with us for rehab.

Page 3

HEBRON TRUST

(A Company Limited by Guarantee)

TRUSTEES’ REPORT

Contents

Page 4

HEBRON TRUST

(A Company Limited by Guarantee)

The style of reporting we’ve adopted this year

The Board presents its report and financial statements. In this report, we are moving the Trustees annual report sections towards the Charities SORP 2026, though this SORP does not apply until the 2026/27 year. Under the new SORP, Hebron Trust is a Tier 1 charity (applying accruals accounts and with a gross income of not more than £500,000).

There is a new Sustainability section, and we have re-ordered our report so that it aligns broadly with the SORP’s Module 1 description of a Trustees’ Annual Report.

As ever, please provide any feedback and raise any questions with info@hebrontrust.org.uk.

A Objectives and activities

1 Our objects and vision

From our governing document, it’s clear that the Objects of the Trust are relief of need, hardship or distress, particularly of those suffering from addiction or compulsion, and the examination of how Christian principles and values can be applied to society. The powers include assisting in rehabilitation, establishing and operating residential communities, and working with partners to maximise joint effectiveness and impact.

The Trustees and the staff team have worked within that framework to develop our vision: A Christian charity sustainably delivering first class and effective services for vulnerable women through long-term relationships and countless acts of kindness.

Through Hebron Housing, we support women on their path towards independent living with high standard accommodation, individual care and nurture. Our Trustees, all committed Christians, aim to apply Christian principles in all decision making, and explicitly learn from that process.

The Trustees were gratified to read A National Plan to End Homelessness published in December 2025 by the UK’s Ministry of Housing, Communities and Local Government. Its description of the role of the “Voluntary, Community and Faith Sector” in tackling homelessness resonates with the Trustees’ current approach. “Through commissioned and non-commissioned services, the voluntary, community and faith sector provide valuable support to those who are experiencing homelessness, partnering with central government, local councils and public services such as housing and health providers. With strong geographical and cultural roots in local communities, the sector provides invaluable complementary support to statutory services, as well as supporting people who may not engage with mainstream services. Their services engage with many of the most excluded and marginalised individuals experiencing homelessness such as people experiencing long-term rough sleeping and non-UK nationals who are not eligible for statutory support.”

2 What we did to achieve these objectives and realise our vision

Our history as a residential rehab provider means we have a particular concern for women recovering from addiction and compulsion in respect of drugs or alcohol, and Hebron Housing operates some of its residential accommodation with a focus on women in recovery.

The Trust’s capital is invested in three properties used to provide supported housing. The strong cash holding in the balance sheet at 31/12/2026 is earmarked for a fourth house purchase in Q4 2026.

Page 5

(A Company Limited by Guarantee)

HEBRON TRUST

The main activities for 2025/6 were:

Other properties in which we provide our supported housing are owned by philanthropic partners and managed by the Trust.

The supported housing element of housing benefit, together with the rent each tenant pays, funds the revenue expenditure of the Trust.

3 Looking forward

The Trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing strategy and objectives and planning future activities. Such reviews take place at a biennial strategy away day and at each Trustees’ meeting.

The Trust’s main objective and principal activities will remain providing resources for women suffering hardship and distress by supporting them with superior quality accommodation and the tools and services they need to become fully independent and move on to become reliable tenants or homeowners.

The 2026 Strategy Day saw both Trustees and the staff team working together to set the Trust on a course both Trustees and Staff believe in. The objectives for the period to 2029 are to:

Our service remains available only to women aged 18 and over irrespective of race, religion, faith and sexual orientation. Our buildings impose constraints on our ability to accommodate some kinds of disability, and we operate only in the English language.

Page 6

HEBRON TRUST

(A Company Limited by Guarantee)

B Achievements and performance

4 How our work delivers public benefit – and how we ensure it delivers our aims.

The fundamental benefit to the public arises through each tenant’s progression out of supported housing, as shown in Table 1 below.

housing, as shown in Table 1 below.
Public Benefit
delivered		 How delivered How measured? Public benefit
arising
Reducing ‘chaotic
lifestyle’ typical of
addiction		 All tenants are part of our
Support Programme. This
develops decision making skills
and reinforces tenancy keeping
and relationship-sustaining
skills.		 · Case worker RAG for
each tenant.
· Individual Programme
progress.
· Individual’s contribution
to running of their
home.		 · Reduction in costs
and impact of
broken/chaotic
homes as women
become
independent,
owning their
personal futures.
Tenants becoming
independent and
active participants
in society		 We help find long-term
housing and employment.
We continue to “be there” to
support former Hebron Trust
rehab service users
irrespective of where they
settle.		 · Number of tenants.
· Number of tenants in
education, volunteering
or in paid employment.
Both figures reported to
each Board meeting.		 As above plus:
· Economic
contribution as
women return to
workforce and
housing market.
Executing the
skills and
techniques to
support long term
abstinence		 Rehab Programmes develop
skills and techniques. Our
support helps tenants execute
their learning.
We encourage participation in
groups including AA and NA
where appropriate.
We support former Hebron
Trust rehab service users with
Hebron Grads meetings.		 · Number attending
support groups where
appropriate.
· Case worker RAG for
each tenant.
Both reported to each
Board meeting.		 As above plus:
· Reduction in costs
of addiction
support.
· Reduction in petty
crime to support
addiction.
Providing access
to housing for
women who
might struggle to
find other housing		 Our housing is available to all
women in receipt of housing
benefit who meet our safety
requirements.		 · Number and diversity of
referring agencies.
Reported to each Board
meeting.		 Women without a
home are
significantly more
vulnerable.
They also cost
society more.
Temporary
accommodation
(£2.8bn) costs
approx £6k/person.
Each UK person
sleeping rough uses
£14k / year more
public services than
average.

Page 7

HEBRON TRUST

(A Company Limited by Guarantee)

How it works in practice – Amy’s story

“Thank you for the love, laughter and support you’ve extended to me.

I truly value the understanding and patience you’ve shown me during this chapter of my life.

I am especially grateful for my home and for any space you have given me to grow.

I will always be grateful for this period of my life and for everything I’m continuing to learn during my time here.

Thank you for your continued kindness and care.

With gratitude,

Amy”

Amy (not her real name) was referred to Hebron Housing in September 2023 after becoming homeless and sofa surfing following significant trauma, including childhood adversity and sexual assault by her landlord. On arrival, she was provided with safe accommodation and a comprehensive, person-centred support plan focused on stabilisation, safety, and emotional recovery.

Hebron staff built trust and offered consistent, non-judgemental support, helping her to engage with GP services, mental health care, medication, counselling, and wider wellbeing support. Over time, Amy began rebuilding confidence through structured activities such as confidence-building courses, life coaching, and volunteering, including engagement with local charities.

In summer 2024, staff identified concerns around risk-taking behaviour linked to financial difficulties. This was addressed through a coordinated safeguarding response, including budgeting support, creditor liaison, and debt management planning, alongside clear but compassionate guidance.

As her placement neared its end, Hebron advocated for suitable housing and secured a local authority property through appropriate banding and risk assessment processes. Transition planning began, with support being provided to help her access funding for essential furnishings and establish her new home.

Overall, Hebron’s sustained, holistic support has enabled Amy to stabilise her mental health, rebuild confidence, and progress safely towards independent living.

Page 8

HEBRON TRUST

(A Company Limited by Guarantee)

A note on the costs of homelessness.

There is no agreed figure for the societal cost of homelessness.

The figures in Table 1 are drawn from HMG’s policy paper A National Plan to End Homelessness, extrapolating from the quoted number of households in Wales and Scotland to persons using the England ratio, and then using the figure for spend on temporary accommodation quoted in the Ministerial Foreword. The £14k figure comes from section 1.2 in the policy paper. The paper does not give any figures for Northern Ireland.

In 2015-16 CRISIS produced an estimate that the cost to society of rough sleeping per year was £20,128 per person per year.

A note on our RAG for tenants

We use a bespoke Star care plan recording KPI figures in several areas including money, family, work, tenancy skills.

How it works in practice – JW’s experience

JW was referred to Hebron in June 2025 by Norfolk and Suffolk NHS Trust following a hospital detox for severe alcohol misuse and a history of suicide attempts. She moved into Hebron accommodation in July 2025 in a highly vulnerable state, with low selfesteem, poor physical and emotional health, and limited support.

A structured recovery plan was immediately implemented, including engagement with Alcoholics Anonymous, securing a sponsor, and consistent encouragement to maintain sobriety. JW has since become actively involved in AA, attends meetings regularly, and has taken on a service role, demonstrating increased confidence and commitment to recovery.

Shortly after arrival, JW faced court proceedings. Hebron provided advocacy and support, contributing to a positive outcome of a fine rather than custody, helping to protect her recovery journey. She experienced a relapse over the Christmas period, during which Hebron and peers maintained support and implemented a clear behavioural agreement to re-establish stability and focus.

Following this, JW re-engaged with her recovery plan and is now receiving trauma-based counselling. She has also been referred to the Matthew Project to broaden her recovery network and build confidence. Despite initial anxiety, she attended an AA retreat and reported a positive experience, further strengthening her engagement.

JW continues to make progress with ongoing support from Hebron, building resilience, structure, and positive connections, with continued focus on sustaining recovery and long-term stability.

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(A Company Limited by Guarantee)

HEBRON TRUST

5 Achievements and performance

The Trust provided supported housing for vulnerable women, delivered under the Hebron Housing brand. The number of women helped was 40 (2024-25: 33).

The Trust continued to support Hebron Grads, women who had been service users of Hebron House residential rehab.

Key Performance Indicators

formance Indicators
2026 FY 2025 FY
Contract income (all services) £k 391 274
Women participating in WhatsApp support
group		 30 23
Capacity for women in supported housing at
31 March		 26 19

The Hebron team

None of this would be possible without the employed team and the volunteers.

The Trustees gratefully acknowledge the contribution of everyone involved in the work the Trust does. We are continually surprised, encouraged and inspired by how each team member goes beyond the normal to help our tenants.

In 2021 the Trustees committed to paying everyone who works for HT at least the Living Wage Foundation’s “Real Living Wage”. Although we have not sought accreditation, the Trustees remain committed to paying all employees at least the RLW, and use the Foundation’s annual increase percentage as the basis for an annual cost of living adjustment for all employees.

The team on 1 April 2026 was seven people providing 5.6 WTE.

6 Volunteers

We are looking at ways in which we can better involve volunteers in what we do and offer more opportunities for volunteering.

The average number of volunteers, including the Board, is nine (2024/25 seven). The Trustees thank each volunteer for their contribution.

C Financial Review

7 Bursary Scheme

The Trust developed a Bursary Scheme to assist those who need the services HT offers and who have difficulty securing the necessary funding, and to fund our after-care for women who request support after leaving our accommodation. The Trustees and Staff Team worked together to develop the rules of the Scheme and are grateful to all who contributed to fund the scheme.

At the end of March 2026, the fund balance was £16,538.

The Bursary Scheme remains open for further contributions.

Page 10

HEBRON TRUST

(A Company Limited by Guarantee)

8 Financial performance

When the Trustees focused on becoming a supported housing provider the three guiding stars were financial stability with enough staff and the right work patterns to ensure staff welfare. The Trustees are confident that the business model is:

The Trustees set an annual budget, and in 2025/26 operating costs were less than budgeted, underpinned by strong cost control. Contract income is driven by occupancy rates, and was broadly in line with expectations.

The Trustees are grateful for the grants received. These enabled the landscaping of the grounds and refreshing the offices on the ground floor of Hebron House, and funded the development of the Living Well and Core Beliefs courses. Grants also contributed significantly to operating costs.

9 Reserves policy

The Trust’s cash position was strong throughout the year.

The Board aims to hold a minimum free reserves level of four months’ direct charitable expenditure (£34k/month). At the end of March 2026 our free reserves totalled £159k, equating to over four months of direct charitable expenditure.

All other funds are either restricted (£56k), designated for the next property purchase (£272k) or designated for dilapidations (£15k).

D Structure, Governance and Management

10 Governing document

Hebron Trust is a charitable Company Limited by Guarantee (CLG), registered as a Charity and incorporated in 1993. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The Articles of Association were amended at an EGM in 2024 to enable the Trust to hold hybrid AGM and other meetings. The opportunity was taken to reduce the AGM Quorum.

There are 67 members of the Company Limited by Guarantee.

11 Recruitment and appointment of Board of Management

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Board of Management. Under the

Page 11

HEBRON TRUST

(A Company Limited by Guarantee)

requirements of the Memorandum and Articles of Association, at the Annual General Meeting, one third of the members of the Board who have been longest in office since their last election shall retire from office. Retiring members are eligible for re-election.

Every two years, the Board carries out a strategic review and planning exercise, which includes an audit of the skills mix of the Board. This knowledge/skills matrix has been used to inform our Trustee recruitment and maintain an appropriate spectrum of Trustee skills and specialist expertise.

Hebron Trust is founded upon and operates from a Christian ethos. All the Trustees are Christians who come from a variety of backgrounds and church traditions and see their involvement as a practical expression of their faith. The Trust does not promote or represent any one church or denomination and works with people irrespective of their backgrounds or beliefs.

12 Trustee identification, induction and training

The Board is always open to further recruitment to broaden its skills and diversity. The Board is conscious of the risk of Trustee staleness and of the value of fresh thinking. The Trust’s governing documents set no limit on the number of Trustees.

The Board and the Chief Executive identify potential new recruits, who are approached personally. The candidate learns more about the work of the Trust through an initial discussion, usually with a Trustee or the Chief Executive, and a tour of Hebron House.

Prospective Trustees are provided with a pack of the following documents:

Candidates are invited to attend Board meetings to meet the other Trustees and help familiarise themselves more with the work and culture of the Trust as the basis for an informed decision.

Each Trustee signs documents confirming their understanding of their responsibilities and their agreement to abide by the Code of Conduct.

Trustees are encouraged to attend local Trustee training provided by Voluntary Norfolk and other organisations.

13 Payment to Trustees

The Trustees received no payment of any sort during the year.

Payments made to Trustees 2026 FY 2025 FY 2024 FY
Expenses £0 £0 £0
Other payments £0 £0 £0

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(A Company Limited by Guarantee)

HEBRON TRUST

14 Management

The Trustees met six times as the Management Committee, with the senior managers joining the discussion, in addition to the Strategy AwayDay to which all the Trust’s employees were invited.

Emma Pawsey is CEO of Hebron Trust and of Hebron Housing. Emma leads the staff team, and has regular 1:1 meetings with the chair. She, our Housing Manager Sara, and our Finance Officer Jackie attend Board meetings.

15 Risk Management

Every Management Committee opens with a report on Health and Safety incidents, Safeguarding, and Complaints and/or Compliments.

The major risks to which the charity is exposed, as identified by the trustees, are reviewed at each Board meeting. Systems and processes, with appropriate review intervals, are in place to manage those risks. The Board maintains a risk register; this is reviewed and updated at each Management Committee meeting in an annual rolling programme.

Internal control risks are minimised by the implementation of procedures for authorisation of financial transactions. Procedures are in place to ensure compliance with health and safety of staff and volunteers.

The Trustees tendered its Accounting, Payroll and Audit / Inspection services in Autumn 2025. M+A Partners was selected as provider for three years 2026-2028 with an option to extend to five.

16 Related parties

In so far as it is complementary to the charity’s objects, the charity is guided by both national and local policy.

We enjoy a partnership with Norwich Charitable Trusts, who have leased us a property for supported housing since 1 September 2022.

E Sustainability

17 Our approach to managing environmental matters

Re-use – wherever possible, we furnish our houses with second-hand furniture. Recycle – we encourage our tenants to manage their waste using the different bins provided by the Local Authority, and how to do this correctly forms part of their induction.

Energy and water costs are significant. As well as using green energy tariffs wherever possible, we make our tenants aware of their energy and water consumption, highlighting waste where it’s obvious and encouraging eco-awareness.

The energy performance (EPC Band) of our properties is something we discuss with potential philanthropic partners.

18 Our approach to managing social matters and tenants’ involvement

We are committed to creating a supportive and inclusive environment where tenants are actively involved in shaping the community in which they live. Participation, empowerment, and shared responsibility are central to our approach.

Tenants are encouraged to contribute to regular monthly house meetings, where they can take part in decision-making, raise any concerns, and help shape house expectations. This ensures that all residents have a voice in the day-to-day running of their home.

Page 13

HEBRON TRUST

(A Company Limited by Guarantee)

We actively seek feedback through annual tenant questionnaires, which help us identify areas for improvement and develop meaningful tenant engagement activities. In addition, tenants are invited to contribute to our newsletters, providing opportunities to share experiences, celebrate progress, and strengthen the sense of community.

We also organise informal coffee mornings with inspirational speakers, creating space for encouragement, connection, and personal development. Tenants have recently been involved in consultations around a major garden project, helping to shape an outdoor space that promote wellbeing and shared ownership.

Alongside this, we encourage participation in volunteering and wider community activities, supporting tenants to build confidence, develop skills, and work towards greater independence.

Through these initiatives, we aim to encourage a positive, collaborative environment where tenants feel valued, heard, and empowered.

F Sign off

19 Responsibilities of the Board of Management

Company Law requires the Board of Management to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those statements, the Board of Management should follow best practice and:

The Board of Management is responsible for maintaining proper accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Board of Management is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 14

HEBRON TRUST

(A Company Limited by Guarantee)

20 Members of the Board of Management

Members of the Board comprise Trustees, who are directors for the purpose of company law and trustees for the purpose of charity law, and three members of the senior management team.

Trustees who served during the year and up to the date of this report are set out in section E Reference and Administrative Information below.

In accordance with company law, the company’s directors certify that:

21 Going concern

The Trustees reviewed the financial position and plans for 2025/26 FY as part of their normal Board process. The charity has a strong balance sheet represented by property and substantial Free, Restricted and Designated reserves.

They remain satisfied that Hebron Trust is a financially viable organisation, with no material uncertainties to its going concern position, and that the Trust can continue to operate for at least 12 months from the date of signing these accounts.

22 Independent Examiners

This report has 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) (effective 1 January 2015) and in accordance with the small companies’ regime within part 15 of the Companies Act 2006.

23 Approval of the Trustees’ Annual Report and Financial Statements

Approved by the Board on 3 June 2026 and signed on its behalf by:

Nicholas Vitkovitch, Chairman

Page 15

HEBRON TRUST

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026

Independent Examiner's Report to the Trustees of Hebron Trust ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2026.

Responsibilities and Basis of Report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent Examiner's Statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 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 matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 8 June 2026 Alice Lynch BSc FCA DChA

MA Partners LLP

7 The Close Norwich Norfolk NR1 4DJ

Page 16

HEBRON TRUST

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026

Note
Income and
endowments from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and
endowments
Expenditure on:
Raising funds
6
Charitable activities
Total expenditure
Net income
Transfers between
funds
14
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Net movement in funds
Total funds carried
forward		 Unrestricted
funds
2026
£
100,096
391,363
18,433
509,892
22,883
354,029
376,912
132,980
62,500
195,480
1,491,861
195,480
1,687,341		 Restricted
funds
2026
£
36,465
-
-
36,465
-
15,717
15,717
20,748
(62,500)
(41,752)
97,707
(41,752)
55,955		 Endowment
funds
2026
£
-
-
-
-
-
-
-
-
-
-
125,000
-
125,000		 Total
funds
2026
£
136,561
391,363
18,433
546,357
22,883
369,746
392,629
153,728
-
153,728
1,714,568
153,728
1,868,296		 Total
funds
2025
£
235,539
274,496
13,092
523,127
14,478
273,143
287,621
235,506
-
235,506
1,479,062
235,506
1,714,568

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 21 to 36 form part of these financial statements.

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HEBRON TRUST

(A Company Limited by Guarantee) REGISTERED NUMBER: 02802742

BALANCE SHEET AS AT 31 MARCH 2026

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Endowment funds
14
Restricted funds
14
Unrestricted funds
14
Total funds		 12,937
623,693
636,630
(10,324)		 2026
£
1,241,990
1,241,990
626,306
1,868,296
1,868,296
1,868,296
125,000
55,955
1,687,341
1,868,296		 14,056
474,933
488,989
(12,428)		 2025
£
1,238,007
1,238,007
476,561
1,714,568
1,714,568
1,714,568
125,000
97,707
1,491,861
1,714,568

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HEBRON TRUST

(A Company Limited by Guarantee) REGISTERED NUMBER: 02802742

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Nikolas Vladimir Vitkovitch Trustee Date: 3 June 2026

The notes on pages 21 to 36 form part of these financial statements.

Page 19

HEBRON TRUST

(A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 21 to 36 form part of these financial statements		 2026
£
157,526
(8,766)
(8,766)
148,760
474,933
623,693		 2025
£
223,042
(7,699)
(7,699)
215,343
259,590
474,933

Page 20

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1. General information

The company is a company limited by guarantee registered in England and Wales. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the gurantee is limited to £1 per member of the company. The address of the registered office is Hebron House, 10 Stanley Avenue, Thorpe Hamlet, Norwich, NR7 0BE.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hebron Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 21

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

2. Accounting policies (continued)

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the revaluation model, tangible fixed assets whose fair value can be measured reliably shall be carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting date.

Fair values are determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers. If there is no market-based evidence of fair value because of the specialised nature of the tangible fixed asset and it is rarely sold, except as part of a contributing business, a Charity may need to estimate fair value using an income or depreciated replacement cost approach.

Gains and losses on revaluation are recognised in the Statement of Financial Activities, with a separate revaluation reserve being shown in the Statement of funds note.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property is not depreciated.

2.7 Debtors

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

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 22

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

2. Accounting policies (continued)

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 23

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

3. Income from donations and legacies

Unrestricted
funds
2026
£
Donations
21,847
Grants
78,249
Total 2026
100,096
Total 2025
80,539		 Restricted
funds
2026
£
-
36,465
36,465
30,000		 Endowment
funds
2026
£
-
-
-
125,000		 Total
funds
2026
£
21,847
114,714
136,561
235,539		 Total
funds
2025
£
24,139
211,400
235,539

4. Income from charitable activities

Unrestricted
funds
2026
£
Contract Income
365,991
Miscellaneous Income
25,372
Total 2026
391,363		 Total
funds
2026
£
365,991
25,372
391,363		 Total
funds
2025
£
256,703
17,793
274,496

5. Investment income

Unrestricted Total Total
funds funds funds
2026 2026 2025
£ £ £
Bank interest 18,433 18,433 13,092

Page 24

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

6. Expenditure on raising funds

Fundraising trading expenses

Unrestricted Total Total
funds funds funds
2026 2026 2025
£ £ £
Consultancy & Advertising 22,883 22,883 14,478

7. Analysis of expenditure by activities

Residential, rehabilitation and resettlement
Total 2025		 Activities
undertaken
directly
2026
£
350,225
256,681		 Support
costs
2026
£
19,521
16,462		 Total
funds
2026
£
369,746
273,143		 Total
funds
2025
£
273,143

Page 25

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Housekeeping
Insurance
Light and heat
Professional Fees
Rent and rates
Subscriptions
Sundry Costs
Training
Travel
Depreciation
Equipment and repairs
Water charges		 Total
funds
2026
£
204,215
2,102
7,491
13,331
4,845
51,600
1,875
2,644
3,839
3,339
4,783
44,335
5,826
350,225		 Total
funds
2025
£
166,271
1,633
7,063
9,477
6,906
15,250
1,722
1,121
3,583
2,313
3,167
34,834
3,341
256,681

Analysis of support costs

Bank charges
Telephone
Office costs
Governance costs		 Total
funds
2026
£
512
10,408
4,123
4,478
19,521		 Total
funds
2025
£
435
9,741
3,586
2,700
16,462

Page 26

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

8. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £3,000 ( 2025 - £2,250 ).

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2026
£
184,108
12,108
7,999
204,215		 2025
£
150,285
9,256
6,730
166,271

The average number of persons employed by the Charity during the year was as follows:

2026 2025
No. No.
Charitable Activites 7 5

No employee received remuneration amounting to more than £60,000 in either year.

Total remuneration for key management personnel during the year, including employer's national insurance contributions and employer's pension contributions totalled £46,605 (2025 £45,793).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2025 - £NIL) .

During the year ended 31 March 2026, no Trustee expenses have been incurred (2025 - £NIL) .

Page 27

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

11. Tangible fixed assets

Cost or valuation
At 1 April 2025
Additions
At 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
At 31 March 2026
Net book value
At 31 March 2026
At 31 March 2025
Debtors
Due within one year
Prepayments and accrued income		 Freehold
property
£
1,226,000
-
1,226,000
-
-
-
1,226,000
1,226,000		 Fixtures and
fittings
£
29,180
8,766
37,946
17,173
4,783
21,956
15,990
12,007
2026
£
12,937
12,937		 Total
£
1,255,180
8,766
1,263,946
17,173
4,783
21,956
1,241,990
1,238,007
2025
£
14,056
14,056

12. Debtors

Page 28

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

13. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2026
£
811
9,513
10,324		 2025
£
3,883
8,545
12,428

Page 29

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

14. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Dilapidations Fund
Property Purchase
The Alison Fund for Property
Purchase
General funds
Other unrestricted funds
Revaluation reserve
Total Unrestricted funds
Endowment funds
The Edward Gostling Fund		 Balance at 1
April 2025
£
14,575
200,000
-
214,575
209,585
1,067,701
1,277,286
1,491,861
125,000		 Income
£
-
15,805
-
15,805
494,087
-
494,087
509,892
-		 Expenditure
£
-
(6,458)
-
(6,458)
(370,454)
-
(370,454)
(376,912)
-		 Transfers
in/out
£
-
-
62,500
62,500
-
-
-
62,500
-		 Balance at
31 March
2026
£
14,575
209,347
62,500
286,422
333,218
1,067,701
1,400,919
1,687,341
125,000

Page 30

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

14. Statement of funds (continued)

Restricted funds
Bursary
Cellar Upgrade
Lottery - Support Workers
Salary
Tranquility Suite
Landscaping Project
Office Development
Norfolk Communities Love
Norfolk Grant
Total of funds		 Balance at 1
April 2025
£
79,290
10,033
6,387
1,997
-
-
-
97,707
1,714,568		 Income
£
-
-
-
-
25,000
6,475
4,990
36,465
546,357		 Expenditure
£
(252)
-
(6,387)
(1,997)
(500)
(1,591)
(4,990)
(15,717)
(392,629)		 Transfers
in/out
£
(62,500)
-
-
-
-
-
-
(62,500)
-		 Balance at
31 March
2026
£
16,538
10,033
-
-
24,500
4,884
-
55,955
1,868,296

Page 31

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

14. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Dilapidations Fund
Property Purchase
General funds
Other unrestricted funds
Revaluation reserve
Total Unrestricted funds
Endowment funds
The Edward Gostling Fund		 Balance at
1 April 2024
£
6,175
-
6,175
286,199
1,067,701
1,353,900
1,360,075
-		 Income
£
-
-
-
368,127
-
368,127
368,127
125,000		 Expenditure
£
-
-
-
(236,341)
-
(236,341)
(236,341)
-		 Transfers
in/out
£
8,400
200,000
208,400
(208,400)
-
(208,400)
-
-		 Balance at
31 March
2025
£
14,575
200,000
214,575
209,585
1,067,701
1,277,286
1,491,861
125,000

Page 32

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

14. Statement of funds (continued)

Restricted funds
Bursary
Preachers Grant - IT Only
Cellar Upgrade
Zedra Grant
Vision 23 Grant
Lottery - Support Workers
Salary
Tranquility Suite
Total of funds		 Balance at
1 April 2024
£
79,740
-
10,033
-
29,214
-
-
118,987
1,479,062		 Income
£
-
1,500
-
3,500
-
20,000
5,000
30,000
523,127		 Expenditure
£
(450)
(1,500)
-
(3,500)
(29,214)
(13,613)
(3,003)
(51,280)
(287,621)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2025
£
79,290
-
10,033
-
-
6,387
1,997
97,707
1,714,568

Page 33

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

14. Statement of funds (continued)

The Edward Gostling Fund - A Deed of Gift given to help provide Hebron Trust with greater certainty and flexibility in relation to its income. The capital is invested for a minimum of five years to generate income, to be used to further our charitable purposes. The Trust may withdraw up to £25k every year (starting in FY 2024/25) to further the charity’s objects.

Bursary - allows us to admit worthy cases for rehabilitation to any house operated by Hebron Trust when they were unable to get local authority placements or private funding elsewhere.

Resettlement workers - work specifically with the women who have completed their stay at Hebron House and are now back "in the community". Help given will include finding accommodation, sorting out rent, debt, bills and other monetary problems, offering support, finding work etc.

Cellar Upgrade - funding received specifically for the upgrade of the cellar at Hebron House. Transfers out of the fund to unrestricted funds are in respect of fixed asset additions for which the ongoing use within the charity is unrestricted.

Vision 23 Project - this project was established to transition from being a charity focused on residential rehab with a modest supported housing provision to a charity focused on supported housing that continues to support former service users.

Tranquility Suite - grants received for the development of a Tranquil space within Hebron House, for use by Tenants and Staff.

Preacher's Grant (IT Spend Only) - grant received solely for the renewal of staff IT equipment and software.

Zedra Grant - grant received from W.O. Street Charitable Foundation solely for providing furniture for tenants.

Office Development - funds provided for the purpose of moving and refurbing the main office from one room to another in Hebron House and also creating a meeting room.

Landscaping Project - funds provided for the purpose of landscaping the gardens at Hebron House.

Norfolk Communities Love Norfolk Grant - funds provided to cover the costs of running the core beliefs and living well courses for tenants.

Page 34

HEBRON TRUST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

15. Summary of funds

Summary of funds - current year

Designated funds
General funds
Endowment funds
Restricted funds		 Balance at 1
April 2025
£
214,575
1,277,286
125,000
97,707
1,714,568
Balance at
1 April 2024
£
6,175
1,353,900
-
118,987
1,479,062		 Income
£
15,805
494,087
-
36,465
546,357
Income
£
-
368,127
125,000
30,000
523,127		 Expenditure
£
(6,458)
(370,454)
-
(15,717)
(392,629)
Expenditure
£
-
(236,341)
-
(51,280)
(287,621)		 Transfers
in/out
£
62,500
-
-
(62,500)
-
Transfers
in/out
£
208,400
(208,400)
-
-
-		 Balance at
31 March
2026
£
286,422
1,400,919
125,000
55,955
1,868,296
Balance at
31 March
2025
£
214,575
1,277,286
125,000
97,707
Summary of funds - prior year
Designated funds
General funds
Endowment funds
Restricted funds
1,714,568

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2026
£
Tangible fixed assets
1,241,990
Current assets
455,675
Creditors due within one year
(10,324)
Total
1,687,341		 Restricted
funds
2026
£
-
55,955
-
55,955		 Endowment
funds
2026
£
-
125,000
-
125,000		 Total
funds
2026
£
1,241,990
636,630
(10,324)
1,868,296

Page 35

(A Company Limited by Guarantee)

HEBRON TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

16. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2025
£
1,238,007
266,282
(12,428)
1,491,861		 Restricted
funds
2025
£
-
97,707
-
97,707		 Endowment
funds
2025
£
-
125,000
-
125,000		 Total
funds
2025
£
1,238,007
488,989
(12,428)
1,714,568

17. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The pension cost charge represents contributions payable by the charity to the fund and amounted to £7,999 (2025: £6,730).

No contributions were payable to the fund at the balance sheet date or at the prior year balance sheet date.

18. Related party transactions

During the year donations made to the charity by Trustees and their close family members totalled £1,418 (2025: £1,136).

Page 36