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2025-03-31-accounts

Registered number: 03471122 Charity number: 1066948

STAY CHARITY (FORMALLY TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING)

AMENDED TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 13
Independent auditors' report on the financial statements 14 - 17
Statement of financial activities 18
Balance sheet 19 - 20
Statement of cash flows 21
Notes to the financial statements 22 - 38

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees Andrew McAdam, Chair
Pauline Heffernan, Vice Chair
Sue Rawlings, Treasurer (Resigned 26 February 2025)
Mary Bawn
Thomas Blain (Appointed 26 February 2025)
Anne Dokov (Resigned 23 October 2024)
Christopher Hill
Brian Keates, Treasurer (Appointed 27 February 2025)
Michael Carr (Appointed 26 February 2025)
Jacqueline Osmond-Smith
Christopher Pelling-Fulford
Claire Holden (Appointed 26 February 2025)
Robert Hughes (Appointed 26 February 2025)
Ming Wai Susanna King (Appointed 23 October 2024)
Victoria Swinbourne (Appointed 26 February 2025)
Company registered
number
03471122
Charity registered
number
1066948
Registered office
Meeting Point House
Southwater Square
Telford
Shropshire
TF3 4HS
Company secretary
Brian Keates
Independent auditors
WR Partners
Chartered Accountants
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Solicitors
FBC Manby Bowdler
Routh House Hall
Court Hall Park Way
Telford
Shropshire
TF3 4NJ
Principal Staff
Naomi Pay - Chief Executive, Sophie Powell - Finance Manager, Farisai Nyaoda -
Finance Manager (maternity cover June 2023 - July 2025)

Page 1

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the audited financial statements of the Charity for the year 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Summary Review of the Year from the Chair of Trustees

As we reflect on the past year, we are proud of the significant achievements Stay has made in addressing homelessness within our community, supporting people who are homeless, rough sleeping, facing homelessness or a life crisis.

During the year, we have supported over 1000 people through our services. A key achievement has been the expansion of our intensive housing accommodation units from 75 to 78, enabling us to provide a safe and supportive place to call home for people to rebuild their lives. Working in partnership with the domestic abuse service provider in Telford and Wrekin we have also developed our accommodation for individuals and families who find themselves homeless after fleeing domestic abuse.

In addition, we have successfully secured another 12 months of funding for our Outreach Service, from Telford and Wrekin Council through the Rough Sleepers Initiative. This will allow our dedicated staff to continue their vital work in connecting with people who find themselves rough sleeping, providing essential support, and facilitating access to accommodation and services.

We recognise the challenges ahead, including the increases in National Insurance contributions and the National Living Wage, which will impact on our operating costs. We are committed to managing these financial pressures effectively to ensure the sustainability of our services. To that end, this year, we have reviewed our strategy, resulting in four new strategic priorities that will guide our work and ensure our long-term impact:

  1. Preventing homelessness and supporting brighter futures by providing person-centred support and a safety net for rough sleepers and homeless people supporting a brighter future.

  2. Providing a safe and secure place to call home through the provision of homes for people who are homeless and needing support.

  3. Rebuilding lives, resilience and independence by empowering people and promoting self-worth to enable people to reach their full potential.

  4. Fostering partnerships that create long-term change by working within our community and with stakeholders to promote positive change around 'unseen and seen' homelessness.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We made the difficult decision not to tender for the Local Authority’s new Floating Support Contract after 10 years of providing this contract in the Thrive partnership.

We recognise that we cannot address homelessness alone and partnership working has been key to the way we have worked this year, and it will continue to be a central element in our future strategy. By working in collaboration with other organisations, including the local authority, NHS, businesses, and voluntary and community groups, we can leverage our collective resources and expertise to create change and develop sustainable solutions to homelessness.

We are also delighted to welcome our new Fundraising Manager, whose expertise and experience will be invaluable in diversifying our income streams and enhancing our financial sustainability along with raising awareness of homelessness. This strategic appointment will enable us to reach a wider audience of supporters and secure the resources necessary to grow our services and impact.

Looking ahead, we are committed to developing new ways of engaging with our tenants and clients, to strengthen their involvement in the development and delivery of our services, ensuring that their voices and experiences are truly at the heart of our work.

As always, our achievements reflect the unwavering dedication of our staff, volunteers, trustees and supporters who never cease to go the extra mile for our tenants/clients. We extend our sincere gratitude to everyone who has supported and contributed to our mission enabling us to make a real difference to people’s lives.

Thank you for your continued support.

Objectives and activities

a. Objectives and Activities

Stay is a charity that provides housing and support services to homeless and vulnerable people in and around the Telford & Wrekin Borough. With the right support, at the right time, we know people can realise their aspirations to live independent and fulfilling lives.

Vision

To end homelessness and empower people to rebuild their lives.

Mission

Prevent. Respond. Champion.

Prevent the causes of homelessness. Respond to the immediate needs of those who face homelessness. Champion the needs of homeless individuals at every opportunity.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

Values

Passionate

We are driven by a genuine, unwavering commitment to ending homelessness. This passion translates into nonjudgemental, empathetic, person-centred support.

Integrity

We act honestly and ethically, fostering trust with our tenants, clients, partners and the community we work with.

Collaboration

Working in collaboration with our tenants, clients, partners and the community ensures that our work is truly person-centred and achieves the best outcomes for all.

Effective

We strive to deliver high quality, impactful services that are evidenced-based, responsive to needs, and focused on achieving positive outcomes for those we serve.

Public benefit

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategic Objectives

This year we have taken time to review our strategy. Our focus over the next three years will be:

  1. Preventing homelessness and supporting brighter futures.

  2. Providing a safe and secure place to call home

  3. Rebuilding lives, resilience and independence

  4. Fostering partnerships that create long term change

c. Key Activities

The Charity has set out a number of key activities that enable it to achieve its objectives. These activities demonstrate how the charity has achieved its objectives over the course of the strategic plan. The key activities fall within the following broad areas:

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

a. Providing Intensive Housing Accommodation for People who are Homeless and in Need of Support

Intensive Housing Accommodation

We have increased our bed spaces over the year from 75 to 78 units of accommodation for people of all ages who find themselves homeless. Our housing team provides intensive housing support which includes advice and support on setting up a home and a tenancy, budgeting, improving health and wellbeing and accessing specialist support services. Our person-centred support enables tenants to gain the confidence, skills and resilience to move on into fully independent living when the time is right.

This year we provided 144 homeless people with a place to call home and support to rebuilding their lives. One of our key challenges remains available affordable move-on accommodation for our tenants once they are tenant ready and at the end of their journey with Stay. However, despite this we have had a staggering 28 successful move-ons into private landlords this year following us developing our tenant ready support offer. This was helped by getting a small grant from Skipton Charitable Foundation to buy cooking equipment for our HMOs (houses of multiple occupation) to use in life skills workshops as well as for day-to-day use – encouraging tenants to come together to cook and share a meal as part of the workshop and learning to cook on a budget.

The Housing Team and Property and Maintenance Team have done a fantastic job of working tirelessly to turnaround vacant properties ready for another homeless person to have a place to call home. Our bed space occupancy this year has been 98% up 7% from last year.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

b. Preventing Homelessness and Rough Sleeping

Homeless Outreach

This service is partly funded by Telford and Wrekin Council through the Rough Sleeper Initiative fund. We are really pleased to have secured a further 12 months funding until the end of March 2026. As this work is core to the work of Stay, the trustees made the decision to fund the rest of this service out of free reserves, whilst we seek other funding opportunities.

The causes for someone finding themselves homeless and sleeping on the streets can be varied. It can be due to a relationship breakdown, loss of employment, no recourse to public funds, mental health issues, substance misuse.

As part of the Rough Sleeper Task Force partnership with statutory and voluntary partners, The team provide basic support such as a sleeping bags, mobile phones, warm clothes, food and water. They also provide support, working with the person to access accommodation. They build trust where this has often broken down and support people to access additional services they need.

This year our Outreach Team has supported:

Floating Support

Stay has provided Telford and Wrekin Council’s Floating Support contract with YMCA Wellington and KiP for over 10 years across the borough. This year the Council contract was retendered, and the partnership made the difficult decision not to tender for the contract for a variety of reasons. The staff TUPE’d over to the new contract provider in December 2024 after continuing to provide a fantastic service supporting 1078 people (last financial year up to November 2024 in the financial year ending 31 March 2025) who were facing housing difficulties /homelessness or financial difficulties to enable them to remain in their own homes in the community.

The team supported individuals to maximise their income, reduce debt and access household items, bringing a total of £777,244.98 into the local economy.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

c. Taking a Person-centred Approach to Enable our Tenants and Clients to Reach their Full Potential and Rebuild their Lives

In addition to our intensive housing team:

The Net

This service is just coming towards the end of its third year of 3 years grant funding by the National Lottery Community Fund. The Net is provided in partnership with Telford Mind and Citizen’s Advice Telford and Wrekin. The Net team is there for people who find themselves struggling with a life crisis and/or homelessness often at a time where they feel they have nowhere or no one else to turn to. The team aims to help people to maintain their homes, improve their mental health, reach their full potential, thrive, and become more settled, resilient members of the community.

This year The Net has supported 108 people in crisis of which 23% of people accessing The Net report they have no fixed abode and are homeless. We provide both one to one support and group sessions. Taking a person-centred approach, the team have worked with their clients and other organisations to prevent evictions, facilitate relocation, access appropriate services, as well as supporting people who are homeless. People accessing the service have continued to have complex crisis’ in their lives and the team have been able to give the ongoing support needed to enable solutions to be found and have a positive impact on the person lives.

In addition, 77 group sessions have been provided this year, with a weekly anxiety and depression support group and a weekly wellbeing group facilitated by a volunteer psychotherapist. The latter group is new this year and involved attendees doing a lot of arts and crafts as we found this acted as a good distraction and allowed people to talk freely and not feel pressured with ‘all eyes on them’.

As a part of this group, The Net also organised outings such as going into Shrewsbury Town (Funded by Seachange Psychotherapy) and a visit to the Nerdy café where they played dungeons and dragons and were provided all refreshments free of charge. Our clients thoroughly enjoyed the outing. This group was open to the public facing crisis, not just Net clients we were providing one to one support too.

We have supported just over £213,000 coming into the local economy through supporting people to access the benefits they are entitled to.

Unfortunately, the biggest challenges this year for The Net has been staff vacancies and changes. The Net project was due to finish in May 2025 when the grant funding came to an end, however, due to underspend as a result of staff changes, we are pleased the National Lottery Community Fund has agreed for the project to continue in a reduced format until November 2025. This is great news as we can continue to support people in crisis and/or who are homeless.

- REN Project Supporting NHS Research

As part of the SSHERPA (Staffordshire and Shropshire health and Care Research Partnership) a partnership which looks to embed research into the Integrated Care System model, Stay have been funded along with Community Resource and Qube through NHS England, to facilitate events and build relationships between Midlands Partnership University NHS Foundation Trust (MPFT) and Staffordshire University and vulnerable people in the community to improve research.

Additional funding was secured this year to enable our Community Research Engagement Coordinator to continue to work one day a week across Telford and Wrekin building relationships with other VCSE organisations to widen access to research projects and knowledge of NHS research to benefit the community. The objective being to get communities involved in research to improve health research. The project has done a brilliant job of engaging with underrepresented groups across Telford and Wrekin. This year the Community

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Research Engagement Coordinator has engaged with 143 groups and organisations.

As a result of this engagement work:

d. Sustaining the charitable operation

We have continued this year to review our structure to ensure it is as efficient and effective as possible to help ensure we keep our overhead costs as low as possible. This includes working with YHousing (YMCA Blackburn) as our Registered Provider. This relationship has enabled us to work more efficiently across our accommodation. We have also implemented a new housing management system which will be more effective for managing our accommodation.

This year we have also started a review of our premises and how we utilise them.

Our workforce is key to achieving our charitable objects, we have continued to invest in our workforce through training, team building and focusing on mental wellbeing.

Competition for grant funding continues to be extremely high, especially for organisations the size of Stay. In order to help diversify our income and increase income to provide services core to our work we have invested in a Fundraising Manager.

e. Social investment policies

Under the Memorandum and Articles of Association, the charity has the power to invest any money that is not immediately required for the furtherance of its objects in any way the Trustees wish.

The Trustees have regard to liquidity requirements, to operate a policy of keeping a working balance in the current bank account along with interest bearing deposit accounts.

f. Volunteers

The charity is very grateful for the support that our volunteers provide. This year we have seen a significant decrease in the number of volunteers supporting the work of Stay, mostly due to projects which were heavily volunteer led coming to an end in the financial year 23/24. We have had 1 volunteer providing psychotherapy support to The Net project Wellbeing group. B&Q staff gave a day of volunteering to paint the communal stairwell of one of our properties.

We currently have a number of volunteers helping our Housing Support Workers to develop tenants’ life skills. In addition, some of our tenants have taken a lead in running, for example, coffee mornings within or across our accommodation as way to provide peer support and reduce social isolation. These opportunities enable tenants to increase their life skills, confidence and career opportunities.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

g. Main activities undertaken to further the Charity's purposes for the public benefit

The trustees have complied with the duty in Section 3 of the Charities Act 2011, to have due regard to the public benefit guidance published by the Charity Commission. The trustees believe that the charity, in promoting its aims and objectives, gives direct benefit to all beneficiaries with whom they come into contact.

These will include:

h. Fundraising activities and income generation

This year we have had a real push to increase our in-kind donations, particularly for our Outreach Service supporting rough sleepers. We are so grateful for all the kind donations which have made such a difference to our clients. The amount of new in-kind donations we have received is £11,552.

It was decided by partners not to hold the annual Big Sleep Out this year, however, plans are in place for a relaunch of the sleep out next year to raise finds for our Outreach service.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees have examined the charity’s requirements for the reserves in the light of the main risks to the organisation. It has established a reserves policy whereby the unrestricted funds not committed or invested in tangible fixed assets (that is those funds that are freely available) should ideally be three to six months operating expenditure.

Total funds of the Charity at 31 March 2025 were £1,115,593 (2024: £767,012), £808,366 of these funds were unrestricted and £307,227 was restricted. The actual free cash reserves of Stay at 31 March 2025 were £371,366 (2024: £119,312). The Trustees have excluded from total funds any restricted income funds and tangible fixed assets

These reserves are held to cover unexpected expenses, maintaining core activities during periods of reduced income, and funding of new initiatives or projects.

c. Financial risk management objectives and policies

The Trustees have overall responsibility for ensuring that the Charity has appropriate systems of control, financial and otherwise and to provide reasonable assurance that:

The systems of internal control are designed to provide reasonable, but not absolute assurance against material misstatement or loss. They include:

The Trustees have established a formal risk management process to assess business risks and implement risk management strategies. This involves an annual review identifying the types of risks the Charity faces, for example: loss of on-going funding; the impact of changes in statutory policy on third sector funding; reputational risks; loss of key staff; and prioritising the risks in terms of potential impact within the risk register and likelihood of occurrence, in order to identify means of mitigating the risks.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

d. Principal funding

The main funding bodies are Telford and Wrekin Council in the form of grants and contracts. Other major grant funders include the National Lottery Community Fund, Midlands Partnership NHS Foundation Trust from an NHSE grant, Skipton Charitable Foundation.

The other principal source of funding is from rental income from our accommodation.

Structure, governance and management

a. Constitution

Telford Christian Council Supported Housing (Stay) is registered as a charitable company limited by guarantee and was set up by a Trust deed.

Stay's involvement in the support of vulnerable and homeless people arose as a direct result of action by the church community in Telford.

This year the trustees decided to review the memorandum and articles of Stay, to ensure they are up to date and compliant. The new governing document will be formally approved by the Board in 2025.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co opted under the terms of the Trust deed.

The Trustees bring a broad mix of skills to the Board, including financial, corporate, housing, marketing, HR, health, company secretarial experiences. When a vacancy occurs, Trustees are recruited to meet the skill gap requirement and to ensure that that they portray a broad profile that reflects the local community.

c. Organisational structure and decision-making policies

The Board of Trustees meets quarterly and is responsible for the strategic direction of the Charity. Additional meetings may also be scheduled as appropriate. The Chief Executive is also in attendance. There are additional Board Subgroups attended by Trustees, the Chief Executive and other Senior Officers as appropriate and are Finance, Audit and Risk Subgroup, Operations Subgroup and Commercial Subgroup.

The day-to-day responsibility for the provision of services is delegated to the Chief Executive, supported by the Operations Manager and Finance Manager. The Chief Executive, supported by senior officers, has overall responsibility for ensuring that the Charity delivers the services in accordance with the Business Plan and meets the key performance indicators, the development of new business and income streams; quality assurance and remaining on budget.

d. Induction and training of Trustees

All new Trustees will undergo an induction including discussions with the Chair and CEO on the governance responsibilities of the trustees, meeting key staff to familiarise themselves with the work of the Charity. In addition, they will receive the following information: governing documents, strategic and business plans, organisational and Board subgroup structures, annual accounts, role description, contact details, information on services and key Charity Commission publications.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

e. Pay policy for key management personnel

The pay of the senior staff is usually reviewed annually and Trustees benchmark against pay levels in other relevant charities. If recruitment has proven difficult in the recent past a market-related addition may also be paid.

f. Trustees' indemnities

As a company limited by guarantee, Telford Christian Council Supported Housing Trustees will exercise reasonable skill and care in the governance of the charity, taking responsibility for any liabilities incurred. Their personal liability is limited to £1 under the conditions of Companies House requirements, providing they govern prudently and lawfully within the company's governing document. Any breach of trust will render the trustees jointly liable for that breach.

Plans for future periods

This year we reviewed our strategy which involved trustees and senior management utilising engagement with staff and client/tenant feedback. We have our strategic priorities for the next 3 years which are:

  1. Preventing homelessness and supporting brighter futures

  2. Providing a safe and secure place to call home

  3. Rebuilding lives, resilience and independence

  4. Fostering partnerships that create long-term change

Next year our focus will be to complete our premises review to ensure greater efficiencies. We will be focusing on exploring opportunities to increase our accommodation to support those who are homeless with plans to increase our bed spaces by another 5 during 25/26.

We will look to source emergency accommodation for those who are rough sleeping with nowhere else to go.

We have created partnerships to explore new funding opportunities to increase the number of individuals we can support who are rough sleeping, homeless and/or in crisis and widen our preventative services.

A key focus for us over the next year or two is to strengthen our work with our tenants to enable them to feel part of their community, promoting social inclusion and reducing isolation. We are also enhancing how we actively engage with our clients and tenants to help co-design and improve our services.

We will continue to work alongside other organisations to influence policy and increase resources dedicated to tackling homelessness.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes 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 . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditors

The auditors, WR Partners, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Andrew McAdam Date: C

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING)

Opinion

We have audited the financial statements of STAY Charity (Telford Christian Council Supported Housing) (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The audit team obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and determined that the most significant are those that relate to the reporting framework (Charities SORP (FRS102), the Companies Act 2006 and the Charities Act 2011, the relevant tax compliance regulations, employment law, Heath and Safety Regulations and the EU General Data Protection Regulation (GDPR).

We understood how the charitable company is complying with these frameworks by making enquiries of management, those charged with governance and those responsible for legal and compliance procedures. We also reviewed board minutes to identify any recorded instances of irregularity or non compliance that might have a material impact on the financial statements.

We assessed the susceptibility of the charitable company's financial statements to material misstatement, including how fraud might occur by meeting with key management and those charged with governance to understand where they considered there was susceptibility to fraud. Based on our understanding procedures involved enquiries of management and those charged with governance, manual journal entry testing, cashbook reviews for large and unusual items and the challenge of significant accounting estimates used in preparing the financial statements.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Page 16

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (CONTINUED)

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

WR Partners ll (ber Chartered Accountants Statutory Auditors Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Date:

WR Partners are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 17

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net movement in funds before other
recognised gains/(losses)
Other recognised gains/(losses):
Losses on revaluation of fixed assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2025
£
-
669,445
-
669,445
409,918
409,918
259,527
-
259,527
47,700
259,527
307,227
Unrestricted
funds
2025
£
11,522
1,495,166
2,560
1,509,248
1,257,194
1,257,194
252,054
(163,000)
89,054
719,312
89,054
808,366
Total
funds
2025
£
11,522
2,164,611
2,560
2,178,693
1,667,112
1,667,112
511,581
(163,000)
348,581
767,012
348,581
1,115,593
Total
funds
2024
£
10,910
1,746,144
3,158
1,760,212
1,789,573
1,789,573
(29,361)
-
(29,361)
796,373
(29,361)
767,012

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

The notes on pages 22 to 38 form part of these financial statements.

Page 18

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee) REGISTERED NUMBER: 03471122

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
14
Net current assets
Total assets less current liabilities
Provisions for liabilities
Net assets excluding pension asset
Total net assets
104,824
698,430
803,254
(119,575)
2025
£
437,000
437,000
683,679
1,120,679
(5,086)
1,115,593
1,115,593
82,557
213,167
295,724
(123,626)
2024
£
600,000
600,000
172,098
772,098
(5,086)
767,012
767,012

Page 19

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee) REGISTERED NUMBER: 03471122

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

2025 2024
Note £ £
Charity funds
Restricted funds 16 307,227 47,700
Unrestricted funds
Designated funds 16 112,396 112,396
General funds 16 708,970 456,916
Revaluation reserve (13,000) 150,000
Total unrestricted funds 16 808,366 719,312
Total funds 1,115,593 767,012

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

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

However, an audit is required in accordance with section 144 of the Charities Act 2011.

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: The—~

Andrew McAdam

Trustee Date:

The notes on pages 22 to 38 form part of these financial statements.

Page 20

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Note
Cash flows from operating activities
Net cash used in operating activities
18
Cash flows from investing activities
Net cash provided by investing activities
Cash flows from financing activities
Increase in bank overdrafts
Net cash provided by financing 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
19
The notes on pages 22 to 38 form part of these financial statements
2025
£
484,954
-
309
309
485,263
213,167
698,430
2024
£
(102,292)
-
-
-
(102,292)
315,459
213,167

Page 21

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

Telford Christian Council Supported Housing (STAY) is a private company limited by guarantee incorporated in England and Wales. The registered office is Meeting Point House, Southwater Square, Telford, Shropshire,TF3 4HS.

The company number is 03471122 (England & Wales), and the registered charity number is 1066948. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The nature of the charity’s operations and principal activities are to assist in the relief of poverty and homelessness.

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.

Telford Christian Council Supported Housing 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 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.

Voluntary income is received by way of grants, donations and gifts, and is included in full in the Statement of Financial Affairs when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3 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 is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

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 22

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Freehold properties are stated at valuation, all other fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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:

Leasehold improvements - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.

2.5 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.

2.6 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.

2.7 Liabilities

Liabilities and provisions 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.

2.8 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 23

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.9 Pensions

The Charity is a member of a multi-employer plan. Where it is not possible for the Charity to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.

2.10 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.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. In the opinion of the Trustees there are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Page 24

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from donations and legacies

Donations and gifts
Total 2025
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
-
11,522
-
11,522
1,447
9,463
Total
funds
2025
£
11,522
11,522
10,910
Total
funds
2024
£
10,910
10,910

5. Income from charitable activities

Supporting People
Rental income - accomodation
Rental income - office space and cafe
Other income
Total 2025
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
400,095
-
-
1,227,387
-
28,174
269,350
239,605
669,445
1,495,166
727,149
1,018,995
Total
funds
2025
£
400,095
1,227,387
28,174
508,955
2,164,611
1,746,144
Total
funds
2024
£
491,400
1,002,632
16,363
235,749
1,746,144

Page 25

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Income from other trading activities

Income from fundraising events

Fundraising events
Total 2025
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
-
2,560
-
2,560
3,158
-
Total
funds
2025
£
2,560
2,560
3,158
Total
funds
2024
£
3,158
3,158

7. Analysis of expenditure on charitable activities

Summary by fund type

Charitable activities
Total 2025
Total 2024
Restricted
funds
2025
Unrestricted
funds
2025
£
£
409,918
1,257,194
409,918
1,257,194
682,204
1,107,369
Total
2025
£
1,667,112
1,667,112
1,789,573
Total
2024
£
1,789,573
1,789,573

Page 26

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Analysis of expenditure by activities

Charitable activities
Total 2025
Total 2024
Activities
undertaken
directly
2025
£
1,603,517
1,603,517
1,724,431
Support
costs
2025
£
63,595
63,595
65,142
Total
funds
2025
£
1,667,112
1,667,112
1,789,573
Total
funds
2024
£
1,789,573
1,789,573

Analysis of direct costs

Staff costs
Premises costs
Administration costs
Sundries
Bad debts (lost rental income)
Payments to sub-contractors
Travel
Total 2025
Total
funds
2025
£
747,221
586,997
55,370
8,414
11,195
168,009
26,311
1,603,517
Total
funds
2024
£
799,176
562,387
54,008
20,879
18,905
242,180
26,896
1,724,431

Page 27

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Analysis of expenditure by activities (continued)

Analysis of support costs

Depreciation
Sundries
Auditors' remuneration
Legal and professional fees
Bank charges
Total 2025
Total
funds
2025
£
-
30,166
17,464
15,686
279
63,595
Total
funds
2024
£
65
37,128
12,897
14,912
140
65,142

Total 2025

9. Auditors' remuneration

2025 2024
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 10,050 9,385
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above 1,700 1,390

Page 28

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Staff costs

Wages and salaries
Social security costs
Pension costs
2025
£
661,851
54,454
30,916
747,221
2024
£
722,570
43,521
33,085
799,176

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

2025 2024
No. No.
31 37

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

Aggregate remuneration received by key management personnel (as defined by FRS102) amounted to £106,269 (2024 : £134,064 ).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, there were no expenses reimbursed or paid directly to the Trustees (2024 - £ ).

Page 29

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Tangible fixed assets

Cost or valuation
At 1 April 2024
Revaluations
At 31 March 2025
Depreciation
At 1 April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Freehold
property
£
600,000
(163,000)
437,000
-
-
437,000
600,000
Long-term
leasehold
property
£
94,902
-
94,902
94,902
94,902
-
-
Fixtures and
fittings
£
29,269
-
29,269
29,269
29,269
-
-
Computer
equipment
£
125,384
-
125,384
125,384
125,384
-
-
Total
£
849,555
(163,000)
686,555
249,555
249,555
437,000
600,000

Land and buildings with a carrying amount of £437,000 were revalued at 01 July 2025 by Andrew Dixon and Company, independent valuers not connected with the charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

At 31 March 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £375,000 (2024: £375,000).

13. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2025
£
90,194
7,654
6,976
104,824
2024
£
68,961
6,854
6,742
82,557

Page 30

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Creditors: Amounts falling due within one year

Bank overdrafts
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2025
£
309
39,011
6,816
8,669
64,770
119,575
2024
£
-
53,473
9,057
8,245
52,851
123,626

15. Provisions

At 1 April 2024
At 31 March 2025
Pension
deficit
£
5,086
5,086

Page 31

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Provisions (continued)

The pension deficit provision relates to costs payable in the unlikely event that the Charity should withdraw from the plan.

Employees of Telford Christian Council Supported Housing are entitled to membership of the Pension Trust Growth Plan (“the Plan”). This is a multi-employer pension plan which in most respects is a money purchase arrangement.

Contributions paid into the Plan up to and including September 2001 (Series 1 and Series 2) were converted into defined amounts of pension payable from normal retirement dates. From October 2001, contributions were invested into personal funds which have a capital guarantee and which are converted to pension on retirement, either within the Plan or by the purchase of an annuity.

The rules of the Plan give the Trustee the power to require employers to pay additional contributions in order to ensure that the statutory funding objective under the Pensions Act 2004 is met. The statutory funding objective is that a pension scheme should have sufficient assets to meet its past service liabilities, known as Technical Provisions.

An actuarial valuation for the scheme was carried out in September 2018. This valuation showed a total scheme deficit of £113m. To eliminate this funding, the Trustee has asked the participating employers to pay additional contributions to the scheme (the Recovery Plan).

However, the recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities. Telford Christian Council Supported Housing did not make contributions to the Plan prior to September 2001, and consequently has no Series 1 and Series 2 scheme liabilities. Therefore, there is no provision included in respect of these schemes.

Telford Christian Council Supported Housing made contributions into Series 3 of the Plan between October 2001 and September 2014. Since October 2014, all contributions have been paid into part 4 of the Plan, which is a money purchase arrangement.

The investment objective of Growth Plan Series 3, and these assets (£173m as at 30 September 2017) are invested in a cash fund to meet the capital guarantee in place. Therefore, liabilities are measured for Growth Plan Series 3 in a different way to Growth Plan Series 1 and 2. Under the Technical Provisions basis, there would be no liability calculated for Growth Plan Series 3, and therefore Telford Christian Council Supported Housing is not required to make additional contributions to the scheme in respect of the deficit.

When an employer withdraws from a multi-employer defined benefit pension scheme which is in deficit, calculated on a statutory basis known as the “buy out basis”, the employer is required by law to pay its share of the deficit.

Whilst Telford Christian Council Supported Housing has no intention of withdrawing from the Plan, it is difficult for the charity to confirm with absolute certainty that it will not have to withdraw from the Plan before any potential deficit has been corrected. Therefore, Telford Christian Council Supported Housing has provided in full for the potential employer debt on withdrawal from the Plan.

Page 32

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Property repairs sinking fund
Employment reserve
Client rent deposit
General funds
General Funds
Revaluation reserve
Total Unrestricted funds
Restricted funds
Local authority floating support
The Net
ICS REND
Telford & Wrekin Council -
Rough Sleeping Initiative
Baron Davensport Charity
Total of funds
Balance at 1
April 2024
£
42,157
68,019
2,220
112,396
456,916
150,000
606,916
719,312
-
28,245
19,455
-
-
47,700
767,012
Income
£
-
-
-
-
1,509,248
-
1,509,248
1,509,248
328,950
291,015
15,092
33,500
888
669,445
2,178,693
Expenditure
£
-
-
-
-
(1,257,194)
-
(1,257,194)
(1,257,194)
(241,200)
(121,281)
(13,049)
(33,500)
(888)
(409,918)
(1,667,112)
Gains/
(Losses)
£
-
-
-
-
-
(163,000)
(163,000)
(163,000)
-
-
-
-
-
-
(163,000)
Balance at
31 March
2025
£
42,157
68,019
2,220
112,396
708,970
(13,000)
695,970
808,366
87,750
197,979
21,498
-
-
307,227
1,115,593

Page 33

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Property repairs sinking fund
Employment reserve
Client rent deposit
General funds
General Funds
Revaluation reserve
Total Unrestricted funds
Restricted funds
Local authority floating support
The Net
Stay Mindful
ICS REND
Telford & Wrekin Council - Rough
Sleeping Initiative
National Lottery - Outreach cost of
living community fund
Total of funds
Balance at
1 April 2023
£
42,157
68,019
2,220
112,396
485,296
150,000
635,296
747,692
-
39,495
9,186
-
-
-
48,681
796,373
Income
£
-
-
-
-
1,028,458
-
1,028,458
1,028,458
491,400
116,088
17,860
23,333
33,500
49,573
731,754
1,760,212
Expenditure
£
-
-
-
-
(1,107,369)
-
(1,107,369)
(1,107,369)
(440,152)
(127,338)
(27,046)
(3,878)
(35,040)
(48,750)
(682,204)
(1,789,573)
Transfers
in/out
£
-
-
-
-
50,531
-
50,531
50,531
(51,248)
-
-
-
1,540
(823)
(50,531)
-
Balance at
31 March
2024
£
42,157
68,019
2,220
112,396
456,916
150,000
606,916
719,312
-
28,245
-
19,455
-
-
47,700
767,012

Page 34

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Statement of funds (continued)

Designated funds

Property repairs sinking fund

This fund is to cover the cost of repairs and maintenance of properties.

Employment reserve

The employment reserve has been designated to cover any redundancy payments that may be due should funding be withdrawn.

Restricted funds

The Net

The Net is a project grant funded by the National Lottery Community Fund. Stay provides the project in partnership with Telford Mind and Citizens Advice Telford and Wrekin.

Funding is received by Stay directly from the National Lottery Community Fund. Disbursements are then made by Stay to the other partners.

All the grant income is solely for the provision of The Net project and funds are restricted for this use. Any underspend at the end of the project will be paid back to The National Lottery Community Fund.

ICS REND

REN funding is NHSE grant funding managed by Midlands Partnership University NHS Foundation Trust. The funding is restricted and must be used for the purposes of the REN project and administration thereof. Payment is paid to Stay by Midlands Partnership University NHS Foundation Trust.

Telford & Wrekin Council - Rough Sleeping Initiative

The Outreach service is partly funded through Telford and Wrekin Council by the Rough Sleepers Initiative Grant. This grant is for £33,500 per annum and was originally for three years to the end of March 2025 but has since been extended for a further 12 months to the end of March 2026.

Local Authority Floating Support Contract (Supporting People)

In partnership with YMCA Wellington and KiP, Stay provide a floating support contract commissioned by Telford and Wrekin Council. Funding is received by Stay directly from the council for Telford. Disbursements are then made by Stay to the other partners.

All the grant income was solely for the provision of the Outreach service and funds are restricted for this use. We are currently funding any overspend though fundraising and reserves.

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STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
Total
Restricted
funds
2025
Unrestricted
funds
2025
£
£
-
437,000
316,694
486,560
(9,467)
(110,108)
-
(5,086)
307,227
808,366
Total
funds
2025
£
437,000
803,254
(119,575)
(5,086)
1,115,593

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
Total
Restricted
funds
2024
£
-
47,700
-
-
47,700
Unrestricted
funds
2024
£
600,000
248,024
(123,626)
(5,086)
719,312
Total
funds
2024
£
600,000
295,724
(123,626)
(5,086)
767,012

Page 36

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

18.
Reconciliation of net movement in funds to net cash flow from operating activities
2025
£
Net income/expenditure for the year (as per Statement of Financial
Activities)
511,581
Adjustments for:
Depreciation charges
-
Decrease/(increase) in debtors
(22,267)
Decrease in creditors
(4,360)
Net cash provided by/(used in) operating activities
484,954
19.
Analysis of cash and cash equivalents
2025
£
Cash in hand
698,430
Total cash and cash equivalents
698,430
20.
Analysis of changes in net debt
At 1 April
2024
Cash flows
£
£
Cash at bank and in hand
213,167
485,263
Bank overdrafts repayable on demand
-
(309)
213,167
484,954
2024
£
(29,361)
65
5,604
(78,600)
(102,292)
2024
£
213,167
213,167
At 31 March
2025
£
698,430
(309)
698,121

Page 37

STAY CHARITY (TELFORD CHRISTIAN COUNCIL SUPPORTED HOUSING) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

21. Operating lease commitments

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
2025
£
1,228
1,524
2,752
2024
£
1,228
2,752
3,980

22. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2025.

Page 38