ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) TRUSTEES REPORT INCLUDING DIRECTORS REPORT FOR THE YEAR ENDED 31 MARCH 2024
Acton Homeless Concern
(Emmaus House and Damien Centre)
Annual Report and Unaudited Financial Statements For the year ended 31[st] March 2024
ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
TRUSTEES REPORT INCLUDING DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
| Trustees | Mrs K McDonagh - Chairperson |
|---|---|
| Mrs M Foster | |
| Mrs Anne Gray - Treasurer | |
| Fr Patrick Adusei Poku | |
| Ms S Norton | |
| Ms N Tracey | |
| Charity number | 1058819 |
| Company number | 3252735 |
| Principal address | Emmaus House |
| 1 Berrymead Gardens | |
| Acton | |
| London | |
| W3 8AA | |
| Registered office | Emmaus House |
| 5 Berrymead Gardens | |
| Acton | |
| London | |
| W3 8AA | |
| Accountants | Syon Associates |
| Portland Business Centre | |
| Manor Hose Lane | |
| Datchet | |
| England | |
| SL3 9EG | |
| Bankers | Barclays Bank Plc |
| Wembley & Park Royal | |
| Acorn House Park Royal Road | |
| London NW10 | |
| Solicitor’s | Stone King |
| 13 Queen Square | |
| Bath | |
| BA1 2HJ |
ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
TRUSTEES REPORT INCLUDING DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS
Trustees Report and Statement of Trustees' responsibilities
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the accounts
ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
TRUSTEES REPORT INCLUDING DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and accounts for the year ended 31 March 2024
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)
The accounts will be submitted to the Charity Commission after the AGM on 4[th] November 2024 The annual report and accounts help to provide timely and regular information on the charity and its funds to help understand the charity's objectives, structure, activities and achievements and to gain appreciation of the financial transactions during the year and of its funds at the end of the year.
Aims, Objectives and Activities
The Aims of the charity continue to be:
To ensure the delivery of a holistic range of basic needs services to homeless, poorly housed and otherwise impoverished people across the London area.
To make a further contribution in raising levels of awareness to the problems of the group To increase, wherever possible, opportunities for rehabilitation and settlement
To improve accessibility to counselling and medical services
To enable clients to take control at levels which are acceptable to them.
To ensure equality of opportunity and to promote inclusion for client’s staff and volunteers. To investigate and further utilise other supportive groups and share good practice.
To provide good quality services and continuing value for money to funders and benefactors
The principal objectives of the charity are:
Fitter healthier clients who are better equipped to deal with the problems of their lifestyles and who recognise the benefits of self-care.
Inclusion for clients, creating improved confidence and social skills, appreciation of the benefits to be gained through contact with peers and trust in support groups and agencies.
Early intervention where possible with long-term health problems, for the benefit of both the client and the community at large’
Improved access to advice on emergency housing, drug and alcohol problems Greater understanding and acceptance of clients and their problems amongst the local community.
The charity’s aims and objectives are based on local and national strategies for this client group, in response to the objectives of our partners and on input from clients and users. All our charitable activities are undertaken in line with Charity Commission guidelines for the benefit of the public good.
While many Clients are suffering from the effects of rough sleeping and the physical and mental consequences of alcohol and drug abuse. In recent years and who are living with poor housing, unemployment, family break up and physical, emotional and sexual abuse.
We aim to assist with as many of the challenges faced by our clients as we can, initially by providing food, clothing and other basic needs requirements free of any charge but with an ultimate objective of steering people to other services to improve ongoing health and wellbeing.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) TRUSTEES REPORT INCLUDING DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Reserves policy
The Trustees regularly undertake a review of the financial activities of the charity to avoid deficits and to stay within budgets which are reviewed annually. Given the vulnerable nature of the charity’s clients and their dependence on the services provided it is considered that ideally, unrestricted reserves should be sufficient to cover one year’s charitable activities and support ad hoc projects as and when they arise, which would currently amount to a minimum £220,000 per annum.
Risk assessment
The Trustees confirm that the major risks to which the charity is exposed, as identified by the Trustees, have been reviewed and that systems and procedures have been established to identify and respond to risk and to provide a methodology for risk management and its reporting. Major risks are defined as those risks which have a high likelihood of occurring and would, if they occurred, have a severe impact on operational performance, achievement of aims and objectives or could damage the reputation of the charity. The Trustees have established a comprehensive risk and policy register which form a major part of governance and operation. The register is regularly monitored and updated, to identify any new risks, assessing the main risks applicable to the charity, evaluating what action needs to be taken and periodically monitoring and assessing the policies in place.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution of the Charity
The charity is incorporated as a company limited by guarantee not having a share capital and is a registered Charity No. 1058819. Each member guarantees to pay during their membership and for one year after membership ceases, a sum not exceeding £1 to the company in the event of a winding up order. Any surplus on winding up is to go to a Charity whose objects are of a similar nature.
Organisational Structure and Decision Making
The organisation structure of the charity consists of a board of trustees who meet once a month, to consider reports from the officers and staff of the charity to and to consider and review the charity’s activities, general progress and current financial position. Decisions are then made regarding expenditure and reserve levels. The Trustees are empowered to delegate their functions to committees, the membership of which must include at least one of their number. The treasurer is responsible for overseeing accounting procedures and reports regularly to the board on cashflow, budgets and general accounting matters.
Responsibility for operations is delegated to the charity’s management and administration teams who ensure that the charity’s aims and objectives are met and that services are delivered in a manner that prioritises client interest and welfare. The Centres Manager is responsible for staff management and the day-to-day operation of services. One trustee undertakes the role of (unpaid) Managing Director to assist with the charity operations. The Chair communicates regularly with the management team and ensures that there is a good line of communication between staff and trustees.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) TRUSTEES REPORT INCLUDING DIRECTORS REPORT FOR THE YEAR ENDED 31 MARCH 2024
SERVICES
Acton Homeless Concern has been delivering services for 35 years. The charity was founded in response to the problems faced by a large community of homeless people, sleeping rough on local streets. This problem was reaching crisis point across London at the time and cardboard box living was becoming established in some areas of the city. Whilst there is no official data available it is estimated that there were more than 1000 people sleeping rough with 5000 more in emergency hostel “single night” accommodation. It was estimated at the time that there would be between 40 and 50 clients each day and that the charity would provide them with a hot meal and clean clothes. 35 years later the problems identified in 1989 not only still exist but have grown year on year. Latest reports indicate that 11993 people were counted sleeping rough in London in 2023/24 (a 19% increase on 2022/23) and 88,940 households in London were either already homeless or at risk of losing their homes. Responding to this consistently increasing need In the 2023/24 year the charity provided:
At Emmaus House
Hot lunches at Emmaus House 40763 Provision of Clothing 3244 Requests (13500 items provided) Household items 2550 (Requested and provided) Food Bank Referrals 728 service for 6 months only Showers and Haircuts 498 (showers were not available for 6 month of this year) Health Services 250 Women’s Day 1716 visits Advice and advocacy 818 sessions for advice and advocacy on Housing, Mental Health issues, Benefit entitlement and poverty At Damien Centre 15174 visits for food, advice and somewhere to rest. Volunteer Hours 6200
Food continues to be the most important service the charity delivers to clients. Breakfast is served from 8 AM each morning at the Damien Centre and hot drinks and snacks are served throughout the day. A light supper is provided late in the afternoon. There are between 40 and 60 visits a day to the centre with some clients returning several times to take advantage of a place where they can rest and relax. A hot lunch is provided at Emmaus House between 12 and 2 PM to an average 120 people each day when the weather is warm to as many as 200 during the colder months. These services are delivered by charity staff assisted by many hardworking and committed volunteers.
On Wednesdays, each week this number increases by 30 to 40 women and their children who meet in an additional premises provided by the Parish of Our Lady of Lourdes. They are provided with food to take away from the centre for their families as well as toiletries and baby care products and equipment. They can also choose items of donated clothing for themselves and their families. Children, clothes and underwear are either purchased or donated and items of school uniforms are collected and distributed on request. This important service is operated by volunteers, supervised by a member of the board of trustees and overseen and supported by staff and management.
ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) TRUSTEES REPORT INCLUDING DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
All services are provided free of any charge to clients. In the financial year 2023/24 the charity recorded provision of more than 56,000 meals from the two centres. During this period expenditure on food was £1236, equivalent to 2p for each meal. This does not include any cost for food taken to cook and eat at home by people with families. We were able to do this because of our partnerships with The Felix Project and City Harvest, food collection agencies who rescue good, surplus food that cannot be sold and would otherwise go to waste and deliver it to charities, food banks and other organisations. We also received bread and dairy products from Freshways, a local dairy company who have supported us for many years and many food donations from individuals, small businesses, schools, churches and clubs. At an absolute minimum value, the donation of food is worth at least £100,000 in the year. This does not include the value of toiletries and hygiene essentials including baby requirements. Also to be added are clothing, household goods and Christmas gifts, all of which are donated and of course the invaluable work of a group of committed volunteers who at minimum wage would be valued at more than £60000 for the year
The following services were available and not limited to: At Emmaus House
Hot lunch at midday – in house and to take away for later use.
Distribution of clothing
Hot showers and hairdressing facilities (limited during this reporting period due to required essential maintenance work)
Health checks and testing (Regular checks for TB, HIV, Hepatitis C, Diabetes, High Blood pressure) Exclusive Women's and Children’ day once a week
Access to Optician on request and Dentist at regular monthly clinic and on request in emergency Guidance and crisis counselling (provided by staff and partners): including:
Advice on housing issues Advice on emergency hostel accommodation Alcohol and drug counselling Benefits advice and assistance with appeals Referrals to local food banks. (This service available for 6 months only this year) Assistance with hospital visits, benefit tribunals and legal advice appointments
At The Damien Centre
Breakfast and afternoon tea, coffee and sandwiches throughout the day Opportunity to socialise and interact with peers, volunteers and staff.
FUTURE PERIODS
We do not foresee that there will be any reduction in the number of people needing our help and support in the near future and our plans are entirely centred on continuity of services at the current level. Trustees are aware of the likelihood of reduced funding for the next financial period. They are satisfied that reserves in place will ensure continuity of all services to clients while they research and source all available funding opportunities.
The Emmaus House premises which is provided to the charity free of any rental charge needs repair and refurbishment and large items of kitchen equipment will need to be replaced in the coming months. Approaches have been made to various trusts and funders and trustees are preparing and submitting applications to organisations that support this client group. We will also look to employ new assistant whose main responsibility will be recruitment and supervision of our volunteer workforce. This will ease the workload of management and administration staff who currently share the role amongst their many other duties and responsibilities and help to further enhance the experience of our many volunteers.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
TRUSTEES REPORT INCLUDING DIRECTORS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees, who are also the directors of Acton Homeless Concern for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently.
-
observe the methods and principles in the Charities SORP
-
make judgements and estimates that are reasonable and prudent
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 Companies Act 2006. 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.
As far as the Trustees are aware, there is no relevant information of which the charitable company’s Independent Examiner is unaware; and the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.
The Trustees’ report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The Trustees' report was approved by the Board of Trustees on 4[th] November 2024.
Karen McDonagh Chairperson
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
I report to the trustees on my examination of the accounts of Acton Homeless Concern (the charity) for the year ended 31 March 2024.
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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of body listed in section 145 of the 2011 Act, 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 that in any material respect:
-
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
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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 to enable a proper understanding of the accounts to be reached.
Temoor Khan
Syon Associates 6 Portland Business Centre Manor House Lane Datchet SL3 9EG
Dated: ...4 November 2024
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
| Notes Income from: Donations and legacies 3 Investments 4 Total income Expenditure on: Charitable activities 5 Net (expenditure)/income for the year/ Net movement in funds Fund balances on 1 April 2023 Fund balances on 31 March 2024 |
£ £ 206,225 195,012 2,908 271 209,133 195,283 (240,237) (214,117) |
|
|---|---|---|
| (31,104) (18,834) 511,136 529,970 |
||
| 480,032 511,136 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
| BALANCE SHEET | BALANCE SHEET | BALANCE SHEET | |||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 9 | 225,000 | 225,000 | 225,000 | |
| Current assets | |||||
| Cash at bank and in hand | 284,091 | 284,091 | 314,887 | 314,887 | |
| Creditors: amounts falling due | 10 | (10,225) | (9,917) | (9,917) | |
| within one year | |||||
| Net current assets | 273,866 | 273,866 | 304,970 | ||
| Total assets less current liabilities 12 | Total assets less current liabilities 12 | 498,866 | 498,866 | 529,970 | |
| Income funds | |||||
| Unrestricted funds | 498,866 | 529,970 | |||
| 498,866 | 529,970 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.
The Trustees' responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The accounts were approved by the Trustees on 4 November 2024.
Mrs K McDonagh – Chair Trustee Treasurer Trustee
Company Registration No.03252735
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
Charity information
Acton Homeless Concern is a private company limited by guarantee incorporated in England and Wales. The registered office is Emmaus House, 1 Berrymead Gardens, Acton, London, W3 8AA. The charitable company meets the definition of a public benefit entity under FRS 102.
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the near future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. In making this assertion the trustees have considered the current uncertain economic conditions due to the Coronavirus pandemic. The trustees have not yet seen any adverse impact on the charity however they continue to assess its impact on the going concern basis of accounting. The trustees believe that the charity has a strong asset base which, combined with its cash reserves, will enable it to meet the challenges presented by this virus and to continue with its charitable objectives.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Donations are accounted for on a receivable basis as soon as they are capable of accurate financial measurement.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 1 Accounting policies
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated items have been met, the receipt of economic benefit from the use by the charity of the items probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.
Donated professional services and donated facilities are recognised based on the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt
Grants are accounted for in the year in which they are receivable in accordance with the terms of the grant.
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
Direct Charitable Expenditure
Expenditure which is directly attributable to specific activities has been allocated directly.
Support Costs
The costs of the charity are all allocated directly to the main activities and the charity does not therefore have
Governance Costs
Includes staff time and expenses for time spent in connection with trustees’ meetings, plus the cost of
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
| Freehold land and buildings | 2% |
|---|---|
| Leasehold improvements | Lease period |
| Fixtures and fittings | 10% |
| Computers | 10% |
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any)
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 1,8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Basic financial assets
The charity only has financial assets and 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.
1.10 Employee benefits
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Pensions
In line with recent changes in pension legislation Acton Homeless Concern has enrolled eligible employees into an auto- enrolment pension scheme. The basic contributions for the scheme are 2.0% of pensionable earnings by the charity and 3% by the employees. Pension costs are charged to the Statement of Financial Activities as incurred
1.13 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable activities.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
3 Donations and Gifts
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Donations and gifts | 206,225195,012 | |
| Donations and gifts | ||
| Donations | 118,617105,529 | |
| Activities for generating funds | 38,028 | 53,047 |
| Sundry income | 2,200 | 462 |
| Government of Ireland: Department of Foreign Affairs | 15,060 | 14,640 |
| Willow Tree Trust | 30,000 | 20,000 |
| The Charity Trust | 2320 | 1,334 |
| 206,225195,012 | ||
| Investments | ||
| 2024 | 2023 | |
| £ | £ | |
| Interest receivable | 2907.59 | 271 |
| Charitable activities | ||
| Charitable Charitable |
||
| Expenditure Expenditure |
||
| 2024 | 2023 | |
| £ | £ | |
| Share of support costs (see note 6) | 228,358 | 212,690 |
| Share of governance costs (see note 6) | 2,552 | 2,320 |
| 230,910 | 215,010 |
4 Investments
5 Charitable activities
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
| 6 Support costs Staff costs Staff/volunteers welfare Pensions Rent, rates and Telephone and email Food and provisions Cleaning and laundry Repairs and maintenance Insurance Travelling Printing, stationery and postage Sundry expenses Bank charges Equipment Legal & professional Analysed between Charitable activities |
Support costs Governance costs 2024 2023 Basis of allocation £ £ £ £ 175,140 - 175,140 167,094 Time spent basis 979 3,166 - - 979 3,166 728 3,096 Actual cost 20,851 - 20,851 11,602 Actual cost 4,311 - 4,311 4,518 Actual cost 1,236 - 1,236 7,683 Food used to provide services 3,862 - 3,862 1,670 Actual cost 11,923 - 11,923 3,084 Equipment provides services 2,861 - 2,861 2,485 Actual cost 959 - 959 1,817 Volunteer costs 1,214 - 1,214 2,953 Actual cost 2,747 - 2,747 4,724 Actual cost 345 - 345 343 Actual cost 8,091 8,091 0 Actual cost - 2,552 2,552 2,320 Governance 237,685 2,552 240,237 214,117 237,685 2,552 240,237 214,117 |
|---|---|
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8 Employees
Number of employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Social security costs Other pension costs |
2024 2023 Number Number 8 8 2024 2023 £ £ 166,475 158,798 8,665 8,296 3,166 3,095 178,306 170,189 |
|---|---|
No employees received employee benefits of more than £60,000 in the current or prior year.
9 Tangible fixed assets
| Tangible fixed assets | |||||
|---|---|---|---|---|---|
| Freehold land | Leasehold |
Fixtures and | Computers | Total | |
| and buildings | improvements | fittings | |||
| £ | £ | £ | £ | £ | |
| Cost | |||||
| At 1 April 2023 | 225,000 | - |
0 | - | 225,000 |
| At 31 March 2024 | 225,000 | - |
0 | - | 225,000 |
| Depreciation and impairment | |||||
| At 1 April 2023 | - | - |
- | - | - |
| Depreciation charged in the year | - | - |
- | - | - |
| At 31 March 2024 | - | - |
- | - | - |
| Carrying amount | |||||
| At 31 March 2024 | 225,000 | - | 0 | - | 0 |
| At 31 March 2023 | 225,000 | - |
0 | - | 225,000 |
The property has been valued by the trustees at their estimation of its open market value.
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ACTON HOMELESS CONCERN (EMMAUS HOUSE AND DAMIEN CENTRE)
TRUSTEES REPORT INCLUDING DIRECTORS REPORT FOR THE YEAR ENDED 31 MARCH 2024
10 Creditors: amounts falling due within one year
| Other taxation and social security Accruals and deferred income Other Creditors |
2024 £ 6,425 3,800 0 10,225 |
2023 £ 6,257 3,660 0 9,917 |
|---|---|---|
11 Department of Foreign Affairs and Trade – Emigrant Support Programme
The Department of Foreign Affairs and Trade: The Emigrant Support Programme provided a grant of £15,200.04 for the year from 1 July 23 to 30 June 2024. At the charity's financial year end 3 months' grant amounting to £3,800.01 (2023 £3,660) has been deferred to align with the funding period and will be utilised in the period to 30 June 2024.
12 Analysis of net assets between funds
| Total 2024 £ Fund balances at 31 March 2024 are represented by: Tangible assets 225,000 Current assets/(liabilities) 273,866 498,866 |
Total 2023 £ 225,000 304,970 529,970 |
|---|---|
13 Related party transactions
There were no disclosable related party transactions during the year (2023- none).
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