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Registered number: 03590328
Charity number: 1070430
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
UNAUDITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
? Bishop Fleming

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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers
Trustees. Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Statement of Cash Flows
Notes to the Financial Statements
12-28

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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
MrEJMDawes
Mrs E Fluellen
Mrs W A Hannon (resigned 13 February 2025)
Mrs S J Hobbs
Miss C Little (resigned 7 November 2024)
Mrs P P Murphy
Mr A Pascoe
Mr M R Thomas (resigned 7 November 2024)
Mr S D Young (resigned 7 August 2025)
Dr A Battersby (appointed 7 May 2025)
Mr A Breare (appointed 7 May 2025)
Mr P Holliday (appointed 7 May 2025)
Company registered
number
03590328
Charity registered
number
1070430
Registered office
Mount Wise
Devonport
Plymouth
Devon
PL14QJ
Chief executive officer
MrA Maguire
Accountants
Bishop Fleming Audit Limited
Chartered Accountants
Salt Quay House
4 North East Quay
Sutton Hart)our
Plymouth
PL4 OBN
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the 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 (FRS 102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Acl 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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Hamoaze House is a charitable company limited by guarantee, governed by its Memorandum and Articles of
Association.
Methods of appointment or election of Trustees
Trustees are appointed in accordance with the governing document. Recruitment focuses on skills balance,
diversity, and lived experience.
Organisational structure and decision-making policy
The Board of Trustees sets strategy and oversees governance, meeting quarterly. Day-to-day management is
delegated to the Chief Executive, supported by a Management Team overseeing adult services, youth and
families, and operations. Trustees receive regular reports on safeguarding, finan￿, and performance.
Policies adopted for the induction and training of Trustees
All new Trustees receive induction materials covering duties, governance, safeguarding, and finance. Ongoing
training opportunities are provided via Charity Commission webinars, sector briefings, and internal workshops.
Pay policy for key management personnel
Senior management salaries are benchmarked against comparable local charities, agreed by Trustees, and
reviewed annually. All staff are paid at or above the National Living Wage.
Related party relationships
Hamoaze House works closely with partners in the Plymouth Allian￿. Details of related party transactions that
have occurred in the year can be found in Note 25.
Trustses, indemnities
The Charity has qualifying third-party indemnity insurance for Trustees.
OBJECTS AND ACTIVITIES
Policies and objectives
The Charity's objectives, as sel out in its governing documents, are:
To preserve and safeguard the health, wellbeing, and recovery of people whose lives are affected by
problematic drug or alcohol use.
To provide structured and therapeutic day support for adults and families with complex needs.
To redu￿ the impact of addiction on children, families. and communities.
To deliver alternative education to young people disengaged from mainstream provision, enabling them
to re-engage with learning and achieve.
To provide practical interventions to reduce homelessness and rough sleeping, and to support people
to move into stable housing and meaningful activity.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees confirm that in planning activities and setting objectives they have given due regard to the Charity
Commission's guidan￿ on public benefft.
strategies for achieving objectives
Our strategy is to combine structured therapeutic day services, famity support, education, and housing support
with communty-based enterprise activities that provide opportunities for growth, volunteering, and employment.
Key elements of this strategy include..
Delivering trauma-informed. recovery-focused groupwork for adults with substance misuse histories.
Providing tailored family support and early help inter¥entions, including a new"Parental Conversations.
pilot to engage families who are traditionally hard to reach.
Running Seymour House, our alternative education service for young people with specialist educational
needs, approved by Plymouth City Council.
Hosting and staffing the Safesleep emergency accommodation provision for people sleeping rough.
Expanding our community-facing enterprises: Coffee Box café (barista training, employment skills) and
charity shop (retail, volunteering, online sales).
Leading system-level refomis in partnership with statutory and voluntary partners.
Activities undertaken to achieve objectives
In 2024125 we delivered:
Structured adult day programme.- including relapse prevention, health promotion, life skills, sport and
leisure, cookery, gardening, music, and peer-led recovery groups.
Family and children's services= family support groups. holiday playschemes, Fit and Fed initiatives, and
a new pilot project supporting parents to prepare children for school.
Youth education se￿Ices. Seymour House supported 25 young people with SEN and complex needs.
Programmes included core maths and English. creative writing, drama, music, trampolining, and work-
related skills.
Homelessness provision: Safesleep delivered year-round accommodation, with support staff offering
wraparound support to over 200 people experiencing rough sleeping.
Community support and integration: partnerships with Job Centre Plus, DWP weekly clinics, and
opportunities for volunteering and work experience through Hamoaze House facilities.
Enterprise and training.. the Coffee Box provided 12 trainees with barista, customer servi￿, and hygiene
training; the charity shop offered volunteering placements and increased its online sales reach through
platforms such as eBay and Vinted.
Social investment policies
The Charity does not operate a separate social investment portfolio. All surpluses are reinvested into core
activities to improve services and facilities for beneficiaries.
Grant-making policies
Hamoaze House is not a grant-making body. Restricted funds re￿iVed are applied strictly to the projects and
activities for which they are awarded.
Volunteers
Volunteers remain central to ourwork. In 2024125 over 25 volunteers contributed more than 3,000 hours across
the Coffee Box, charity shop, playschemes, and adult programmes. Many were service users or family
members who progressed into volunteering roles as part of their recovery journey. Several have since moved
into employment.
Main activities undertaken to further the Charity's purposes for the public benefit
By combining structured support for adults in recovery. targeted interventions for families and children,
education provision for young people, and practical solutions for homelessness, Hamoaze House delivers
significant public benefit. This reduces pressure on stalutory servI￿s, supports community cohesion, and
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
contributes to national priorities such as reducing reoffending. preventing family breakdown, and cutting drug-
and alcohol-related harm.
ACHIEVEMENTS AND PERFORMANCE
Main achievements of the Charity
Achieved a financial surplus of £116,311, increasing the prior year's surplus.
Supported 136 adults in structured recovery programmes, with no waiting list for access.
Provided over 8,500 bed nights through Safesleep, offering year-round emergency accommodation
with wraparound support.
Delivered youth playschemes, after-school clubs. and a summer activities programme in partnership
with local organisations.
Extended the Coffee Box café's training offer, enabling 12 participants to gain qualifications in customer
service and hygiene.
Increased independent income by 15 % through retail, online sales, and trading activities.
Took a leadership role in system governance reform, and progressing to independent National Drug
Treatment Monitoring System (NDTMS) reporting.
Key performance indicators
95 % of clients in adult programmes had recovery plans reviewed quarterly.
90 % of families engaging in Parental Conversations maintained involvement after 12 weeks.
82 % of young people at Seymour House in 24-25 demonstrated improved attendance and engagement
compared with baseline.
150/0 growth in enterprise income streams.
Free reserves increased to £225,689, improving financial resilience.
Review of activities
2024125 was a year of consolidation and growth. The Charity maintained stability in delivery while expanding
family inteNentions, deepening youth education work, and embedding system leadership. Finance systems
were strengthened, and data governance improved through NDTMS Independen￿ planning. Staff morale
improved through salary uplifts funded by national drug strategy allocations.
Factors relevant to achieve objectives
Key enablers include system partnerships, funding stability, and workforce resilience. Pressures include
increased demand for homelessness servI￿s. health inequalities in Plymouth. and rising operational costs.
Fundraising activities and income generation
The charity shop and Coffee Box remain importanl SoUr￿S of unrestricted income. Online sales have opened
new income streams. Grant fundraising continues to secure targeted resources, such as capital investment for
facilities and playscheme funding. Donations are also received through JustGiving and local fundraising events.
Investment policy and perfonnance
The Charity does not hold an investment portfolio. Cash reserves are held in bank accounts to safeguard
liquidity.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Going concern
The Trustees confirm the Charity is a going cOn￿rn.
Reserves policy
The Trustees aim for the Charity to hold unrestricted reserves of £175,000-£200,000 (approx. three months,
expenditure). On 31 March 2025, free resenies (excluding designated funds) stood at £630,071, above the
target range and demonstrating strengthened resilience.
Further details of restricted and designated funds can be found in Note 17.
Material investments policy
No investments are held.
Principal risks and uncertainties
Funding volatility - miligated through diversification and enterprise growth.
Safeguarding risks - managed through rigorous policies, training, and audits.
Workforce recruitment and retention
addressed through salary benchmarking, training, and
wellbeing initiatives.
System governance risks
independence.
miiigated through active leadership in reform and pursuit of data
Financial risk management objectives and policies
Trustees oversee a strengthened financial system with extemal consultancy support, outsourced finance
transition, and independent audit review. Regular management accounts are scrutinised by Trustees to ensure
accountability.
Principal funding
Core funding is provided through Plymouth City Council via the Alliance contract, with additional restricted
grants and growing independent income from social enterprise.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
PLANS FOR FUTURE PERIODS.
Looking ahead to 2025126, our priorities are=
Completing transition to more structured finan￿ frameworks and achieving independent NDTMS
reporting.
Embedding shared pathways in collaboration wtth system partners.
Expanding parental support programmes via Ihe Parental Conversations pilot.
Strengthening Safesleep provision to meet growing demand.
Further developing the Coffee Box and retail activities to increase unrestricted income.
Enhancing youth service capacity at Seymour House.
Continuing to lead on system govemance refomi, transparency. and co-production.
The Trustees, Report was approved by order of the Board of Trustees, as the company directors, and signed
on its behalf by..
an 14&bs
Mrs S J Hobbs
(Chair of Trustees)
Date.. 08 December 2025
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees (who are also the directors of the Charity for the purposes of company law} are responsible for pre-
paring the Trustees, Report and the financial statements in accordan￿ with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounts'ng Practice).
Company law requires the Trustees to prepare financial statements for each financial year. 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..
select suitable accounting policies and then apply them consistently.,
observe the methods and pnnciples of the Charities SORP (FRS 102).,
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
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.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAMOAZE HOUSE ('the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2025.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts
carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have
followed the Directions given by the Charity Commission under secb'on 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the Charity's gross income ex￿eded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of ICAEW, 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:
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
the accounts do not accord with those records,. or
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 fai¢ view which is not a matter considered as part of
an independent examination- or
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 lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102}1.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charitys Trustees, as a body, in accordan￿ with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent Examine¢s Report and for no other
purpose. To the fullest extent pemitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
A OtiAAeW-
Signed..
Dated: 08 December 2025
Alison Oliver FCA
BISHOP FLEMING AUDIT LIMITED
Chartered Accountants
Salt Quay House
4 North East Quay
Sutton Harbour
Plymouth
PL4 OBN
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Restricted Unrestricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Note
INCOME FROM:
Donations and legacies
Charitable activities
4.864
661,338
149.280
5,528
2.355
4.864
805,542
149.280
5,528
2.355
44,068
692,221
166,873
6,165
144,204
other trading activities
Investments
other income
TOTAL INCOME
144.204
823.365
967.569
909,327
EXPENDITURE ON:
Raising funds
Charitable activities
48.408
658,646
48.408
802,850
41,127
847,912
144,204
TOTAL EXPENDITURE
144,204
707,054
851,258
889,039
NET MOVEMENT IN FUNDS
116.311
116.311
20,288
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
1,358.765
116,311
1,358.765
116,311
1,338,477
20,288
TOTAL FUNDS CARRIED FORWARD 17
1,475,076
1,475,076
1,358,765
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 12 to 28 form part of these financial statements.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
REGISTERED NUMBER:03590328
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
FIXED ASSETS
Tangible assets
CURRENT ASSETS
13
735.901
758,974
Stocks
Debtors
14
15
1,102
236.158
649,194
862
160,108
520,259
Cash at bank and in hand
21
886.454
681,229
CURRENT LIABILITIES
Creditors.. amounts falling due within one
year
16
1147,279)
(81,4381
NET CURRENT ASSETS
739.175
599,791
TOTAL NET ASSETS
1,475,076
1,358,765
CHARITY FUNDS
Restricted funds
Unrestricted funds
17
Designated funds
General funds
17
845.005
630.071
868,078
490,687
17
Total unrestricted funds
17
1,475,076
1,358,765
TOTAL FUNDS
1,475.076
1,358,765
The Charity was entl￿ed to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Suban 14tbbs
Mrs S J Hobbs
(Chair of Trustees)
Date: 08 December 2025
The notes on pages 12 to 28 form part of these financial statements.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Note
CASH FLOWS FROMI(USED IN) OPERATING ACTIVITIES
Net cash froml{used in) operating activities
20
131,621
(4,5371
CASH FLOWS (USED IN)IFROM INVESTING ACTIVITIES
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Investment income receipts
2,355
(10,569)
5,528
(3,8741
6,165
NET CASH {USED INVPROVIDED BY INVESTING ACTIVITIES
{2,686)
2,291
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
128,935
{2,246)
522,505
Cash and cash equivalents at the beginning of the year
520,259
CASH AND CASH EQUIVALENTS ATTHE END OF THE YEAR
21
649,194
520,259
The notes on pages 12 to 28 form part of these financial statements
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
GENERAL INFORMATION
The Charity is a company limited by guarantee {company number: 1070430} registered in England and
Wales. The Charity is also a registered charity (charity number: 03590328) in England and Wales. The
registered adress for the Charity is Mount Wise, Devonport, Plymouth, Devon, PL14JQ.
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.
Hamoaze House 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.
Grants are included in the Statement of Financial Activities on a receivable basis. The balan￿ of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balan￿ Sheet. Where income is re￿iVed in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they
are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Income tax recoverable in relation to donations re￿iVed under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax recoverable in relation to investrnent income is recognised at the time the investment
income is re￿1Vable.
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 reSoUr￿s. 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.
All expenditure is inclusive of irrecoverable VAT.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES (continued)
2A INTEREST RECEIVABLE
Interest on funds held on deposit is induded when re￿1vable and the amount can be measured
reliably by the Charity,. this is nomally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 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.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis=
Freehold property
Short-term leasehold property
Motor vehicles
Fixtures and fittings
20
2.6 STOCKS
Stocks are valued at the lower of cost and net realisable value after making due allowan￿ for
obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed
and variable overheads.
2.7 DEBTORS
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 CASH AT BANK AND IN HAND
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisits'on or opening of the deposit or similar account.
2.9 LIABILITIES AND PROVISIONS
Liabilities are recognised when there is an obligation at the Balan￿ 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 re￿iVed as adVan￿d payments for the goods or ServI￿S 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 dI￿Ount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finan￿ cost.
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES (continued)
2.10 FINANCIAL INSTRUMENTS
The Charity only has financial assets and finanaal 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 ex￿ptIOn of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 PENSIONS
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
2.12 FUND ACCOUNTING
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
INCOME FROM DONATIONS AND LEGACIES
Unrestricted
funds
2025
Total
funds
2025
Donations
4,864
4,864
Unrestricted
funds
2024
Total
funds
2024
Donations
44,068
44,068
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
INCOME FROM CHARITABLE ACTivftlES
Restricted Unrestricted
funds
funds
2025
2025
Total
funds
2025
SHARP - substan￿ Misuse Project
DATRIG Funding
PCC Hidden Harm Grant
Plymouth Drug & Alcohol Team
Youth Referral Project
Other grant and contract income
PCC Parentsl Conversations
RSI Apprentice Vape Practitioner
Fit & Fed Grant
Levelling Up, Housing & Communities
10,814
10,814
286,586
3,331
336,912
23,950
3,500
11,539
31,067
10,390
87,453
286,586
3,331
336,912
23,950
3,500
11,539
31,067
10,390
87,453
144,204
661,338
805,542
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
SHARP - Substance Misuse Project
PCC Hidden Harm Grant
64,884
39,972
64,884
39,972
454,254
16,750
10,601
17,923
87,837
Plymouth Drug & Alcohol Team
Youth Referral Project
Other grant and contract income
Fit & Fed Grant
454,254
16,750
10,601
17,923
Levelling Up. Housing & Communities
87,837
192,693
499,528
692,221
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
INCOME FROM OTHER TRADING ACTIVITIES
Income from non charitable trading activities
Unrestricted
funds
2025
Total
funds
2025
Rental and other income
Shop income
87,406
61,874
87,406
61,874
149,280
149,280
Unrestricted
funds
2024
Total
funds
2024
Rental and other income
Shop income
105,568
61,305
105,568
61,305
166,873
166,873
INVESTMENT INCOME
Unrestricted
funds
2025
Total
funds
2025
Bank interest
5,528
5,528
Unrestricted
funds
2024
Total
funds
2024
Bank interest
6,165
6,165
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
OTHER INCOMING RESOURCES
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
ProfiV{loss) on disposal
2,355
2,355
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Summary by fund type
Restricted Unrestricted
funds
funds
2025
2025
Total
2025
Charitable activities
144,204
658,646
802,850
Restricted Unrestricted
funds
funds
2024
2024
Total
2024
Charitable activities
242,247
605,665
847,912
ANALYSIS OF EXPENDITURE BY ACTIVITIES
Activities
undertaken
directly
2025
Support
costs
2025
Total
funds
2025
Charitable activities
620,361
182,489
802.850
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 20130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Charitable activities
674,276
173,636
847,912
ANALYSIS OF SUPPORT COSTS
Total
funds
2025
Total
funds
2024
Staff costs
Governan￿ costs
173.761
8,728
166,980
6,656
182,489
173,636
10. INDEPENDENT EXAMINER'S REMUNERATION
2025
2024
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
4.500
5,000
11. STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Contribution to defined contributs-on pension schemes
508,322
40.671
30,147
463,345
73,932
60,403
579.140
597,680
The average number of persons employed by the Charity during the year was as follows"
2025
2024
Staff
29
27
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 21130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. STAFF COSTS (CONTINUED)
The number of employees whose employee benefits (excluding employer pension costs) ex￿eded
£60,000 was..
2025
No.
2024
No.
In the band £60,001- £70,000
12. TRUSTEES, REMUNERATION AND EXPENSES
During the year, no Trustees received any remuneration or other benefits12024 - £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 22130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. TANGIBLE FIXED ASSETS
Short-tenn
leasehold
property
Freehold
property
Motor Fixtures and
vehicles
fittings
Total
COST OR VALUATION
At 1 April 2024
Additions
Disposals
1,116,693
9.156
32.339
335,306
10,569
1.493,494
10,569
(2.250)
(2.250)
At 31 March 2025
1,116,693
9,156
30,089
345,875
1,501,813
DEPRECIATION
At 1 April 2024
Charge for the year
On disposals
370,731
22,334
9.156
32.339
322,294
11,308
734,520
33,642
(2.250)
(2.250)
At 31 March 2025
393,065
9,156
30,089
333,602
765,912
NET BOOK VALUE
At 31 March 2025
723,628
12,273
735,901
At 31 March 2024
745,962
13,012
758,974
14. STOCKS
2025
2024
Finished goods and goods for resale
1.102
862
15. DEBTORS
2025
2024
DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
64,467
171.691
47,863
112,245
236,158
160,108
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HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Other creditors
Accruals and deferred income
15,287
15,732
116,260
20,205
14,697
46,536
147.279
81,438
2025
2024
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods
34.483
89,217
(34.483)
86,610
34,033
(86,1601
89,217
34,483
Amounts in deferred income relates to income re￿iVed in advance for 2025-26 relating to grant income
{£86,217) and rental and hire income (£3,000).
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 24130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. STATEMENT OF FUNDS
STATEMENT OF FUNDS- CURRENT YEAR
Balance at
31 March
2025
Balance at 1
April 2024
Transfers
inlout
Income Expenditure
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Staff restructuring
Propety maintenance
Fixed asset fund
50,000
59,104
758.974
50,000
59,104
735,901
(33.642)
10.569
868.078
(33.642)
10.569
845,005
GENERAL FUNDS
General funds
490,687
823.365
(673.412)
(10.569)
630.071
TOTAL UNRESTRICTED
FUNDS
1,358,765
823,365
1707,054)
1,475,076
RESTRICTED FUNDS
PCC Parental Conversations
RSI Apprentice Vape
Practitioner
PCC Hidden Harm Grant
11.539
(11.539)
31.067
3.331
(31,067)
(3.331)
SHARP - Substance Misuse
Project
Levelling Up, Housing &
Communities
10,814
(10,814)
87.453
(87.453)
144.204
(144.204)
TOTAL OF FUNDS
1,358,765
967.569
(851.258)
1.475.076
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 25130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. STATEMENT OF FUNDS (CONTINUED)
Designated funds
Staff restructuring - Hamoaze House is reliant upon finite project funding. In order to attract staff to posts
within the organisation, it is not normal practice to issue fixed term contracts. Therefore it may be
necessary to make posts redundant were funding to end and this designated fund is included to cover the
anticipated costs of this restructuring.
Property MaIntenan￿- Hamoaze House is a grade11 listed building and as such requires a great deal of
Maintenan￿ and upkeep. The Trustees think it prudent to set aside funds to support the cyclical and
often expensive maintenance requirements.
Fixed assets fund - represents the net book value of fixed assets not available for day to day use as
cash.
Restricted funds
PCC Parental Conversations - represents funding to provide expand the project and fund existing staff in
order to support parents of children who are not attending school or have been excluded from school.
RSI Apprenti￿ Vape Practitioner
represents funding to provide the role of an Apprenti￿ Vape
Pracitioner to encourage smokers to give up cigarettes via the use of electronic vapes.
PCC Hidden Harm - represents funding to provide the role of Youth Worker, whom help reduce the harm
caused by Substan￿ misuse to users themselves, affected others, and to the wider community. We
provide support through a Youth Work perspective based around engagement through activities. Helping
those young people who are reluctant to engage in support with a specific focus on relationship building,
developing trust, and increasing engagement.
SHARP - Substance Misuse Project - represents funding for a programme specifically for adults and
families that are affected by a loved one's drug andlor alcohol misuse. This is an opportunity for them to
come together and work with professional people in understanding Substan￿ use and to support each
other. It is important to feel that they are not alone in what they are going through and it is an opportunity
to talk to each other and build strong fn'endships and support ne￿OrkS.
Levelling Up, Housing & Communities- represents funding to increase the quality, capacity, and variety of
our facilities that will improve the dignity and privacy of those using the Night Shelter and to diversify what
we do by offering support around housing, health, and meaningful occupation to those rough sleeping
and wherever possible, to prevent them retuming to rough sleeping.
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 26130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. STATEMENT OF FUNDS (CONTINUED)
STATEMENT OF FUNDS- PRIOR YEAR
Balan￿ at
31 March
2024
Balan￿ at
1 April 2023
Transfers
inlout
Income Expenditure
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Staff restructuring
Propety maintenance
Fixed asset fund
50,000
70,868
782,151
50,000
59,104
758,974
(11,764)
(27,051)
3,874
903,019
(38,815)
3,874
868,078
GENERAL FUNDS
General funds
385,904
716.634
{607,977)
(3,874)
490,687
TOTAL UNRESTRICTED
FUNDS
1,288.923
716.634
(646,792)
1,358,765
RESTRICTED FUNDS
PCC Hidden Harm Grant
SHARP - Substance Misuse
Project
Levelling Up. Housing &
Communities
39.972
(39,972)
64.884
(64,884)
49.554
87.837
(137,391)
49.554
192.693
(242,247)
TOTAL OF FUNDS
1,338,477
909.327
(889.039)
1,358,765
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 27130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. SUMMARY OF FUNDS
SUMMARY OF FUNDS- CURRENT YEAR
Balance at
31 March
2025
Balance at 1
April 2024
Transfers
inlout
Income Expenditure
Designated funds
General funds
Restricted funds
868,078
490,687
(33.642)
(673,412)
(144.204)
10,569
(10,569)
845,005
630,071
823,365
144.204
1.358,765
967.569
1851.258)
1.475,076
SUMMARY OF FUNDS- PRIOR YEAR
Balance at
31 March
2024
Balance at
1 April 2023
Transfers
inlout
Income
Expenditure
Designated funds
General funds
Restricted funds
903,019
385.904
49,554
(38,815)
(607,977)
{242,247)
3,874
(3,874)
868,078
490,687
716.634
192.693
1,338,477
909,327
{889,039)
1,358,765
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT YEAR
Unrestricted
funds
2025
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due within one year
735,901
735,901
886,454
886,454
(147,279) {147,279)
TOTAL
1,475,076
1,475,076
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 28130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
758,974
681,229
(81,438)
758,974
681,229
(81,438)
TOTAL
1,358,765
1,358,765
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
ACTIVITIES
20.
2025
2024
Net income for the year {as per Statement of Financial Activities)
116.311
20,288
ADJUSTMENTS FOR:
Depreciation charges
Dividends, interests and rents from investments
Profit on the sale of fixed assets
Increase in stocks
33,642
{5.528)
{2,355
(240)
(76,050
65.841
27,051
(6,1651
(2801
(29,4641
(15,9671
Increase in debtors
Increasel(decrease) in creditors
NET CASH PROVIDED BYIIUSED IN) OPERATING ACTIVITIES
131,621
(4,5371
21. ANALYSIS OF CASH AND CASH EQUIVALENTS
2025
2024
Cash in hand
649,194
520,259
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 29130
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
22. ANALYSIS OF CHANGES IN NET DEBT
At 1 April
2024 Cash flows
At 31 March
2025
Cash at bank and in hand
520,259
128,935
649,194
23. PENSION COMMITMENTS
The Charity operates a defined contrrbution pension scheme. The assets of the scheme are held
separately from those of the Charity in an independently administered fund. The pension cost charge
represents contributions payable by the Charity to the fund and amounted to £30,147 {2024'. £44,908).
Contributions totalling £5,104 (2024: £4,895) were payable to the fijnd at the Balan￿ Sheet date and are
included in creditors.
24. OPERATING LEASE COMMITMENTS
At 31 March 2025 the Charity had commitments to make fijture minimum lease payments under non-
cancellable operating leases as follows..
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years
33.300
123,925
87.500
29,148
115,500
120,000
244,725
264,648
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VIrtU8lSignalure Transaction Ref. RDJP-SSW&PN76 08 D8c 2025 17..15..44 GMT IUTC +0) D 112 P 31Y30
HAMOAZE HOUSE
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
25. RELATED PARTY TRANSACTIONS
During the year, the Charity re￿iVed income from a related party due to Trustees in common, Shekinah
Mission {Plymouth) Limited, of £Nil (2024.. £1,763) for venue hire at Hamoaze House. At the year end,
£Nil (2024.. £Nil) was owed to the Charity.
During the year, the Charity received donations from Trustees of £515 (2024: £90) for leaving gifts. At the
year end, £Nil (2024: £Nil) was owed to the Charity.
26. CONTROLLING PARTY
The Charity is controlled by its Trustees.
Page 28