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2022-03-31-accounts

Trustees' Report and Financial Statements for the year ended 31 March 2022

Working with people who are homeless and vulnerably housed

www.trinitywinchester.org.uk

Registered Company No: 03705365 Registered Charity No: 1074604

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TRINITY WINCHESTER

Trustees’ Report and Financial Statements for the year ended 31 March 2022

CONTENTS

Page
Trustees' Report 1 - 11
Auditor’s Report 12 - 15
Statement of Financial
Activities 16
Balance Sheet 17
Statement of Cash
Flows 18
Notes to the Accounts 19 - 29

0

TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Trustees’ Report 2022

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the financial statements for the year ended 31 March 2022.

Objectives and Activities

Trinity Winchester is a Winchester-based charity which addresses the effects of homelessness and vulnerability through specialist practical and emotional support and proactive prevention, empowering positive change. We help people who are suffering from and are vulnerable to the effects of homelessness, addiction, physical and mental ill-health, poverty, social isolation and domestic abuse. We offer solutions, hope, choice and control.

Achievement and Performance

Trinity Winchester is a strategic organisation partner of Winchester City Council in addressing homelessness locally. Our holistic programme of direct access services provides life-changing benefits for our homeless and other vulnerable clients.

Key achievements in year

We opened Bradbury View, housing Trinity’s new accommodation project, in June 2021. The building comprises 12 self-contained flatlets, adjacent to Bradbury House day centre and bordering the Winnall Moors nature reserve. The psychologically informed design and wrap-around support provided by Trinity enables homeless people to take the first steps in establishing themselves in a safe and therapeutic environment.

The fundraising appeal for the construction, fitting out and initial support of Bradbury View came to a successful conclusion in the previous financial year and Bradbury View itself was completed on time and under budget. Generous 5-year funding from the National Lottery and others helped to provide the intensive level of staff support required from the start of the project. The Trustees are pleased to report that Bradbury View’s first year has demonstrated that changing lives for the better by providing housing with support services under one roof is an achievable long-term ambition.

The impact of the Covid-19 crisis on Trinity’s services continued to be felt throughout the financial year 2021/22. Our project workers, in co-operation with other agencies, provided food, counselling and other support in residential settings to those homeless people in Winchester who had been found emergency accommodation during the pandemic, whilst Trinity’s navigators, funded by Winchester City Council, intervened rapidly to provide help to any new rough sleepers in the city. Day services delivered from Bradbury House built up gradually throughout the year in accordance with Government advice, returning to close to pre-Covid levels by the end of March.

1

TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

We are tremendously grateful to our loyal and most established supporters and partners, Winchester City Council, Hampshire County Council, major grant-making trusts and all who have again committed significant funding to Trinity. We would like to extend our thanks to all our supporters, including many local organisations and individuals who have been so generous.

Trinity's Direct Access Services (Drop-in)

We offer support and interventions, from the basics of food and shelter to advice and information about benefits, housing, alcohol and drug use and harm minimisation; signposting to key services; healthcare; learning and skills development; confidencebuilding recreational activities; preparing for employment; counselling and domestic abuse programmes; hot nutritious meals and bathing and laundry facilities.

Despite the limitations on services we were able to offer from our Bradbury House day centre, we worked with 513 individuals in 2021/22 (2021: 626), 106 of whom were new to Trinity (2021: 221). Of those accessing our services, 88 presented as homeless (sleeping rough or in Winchester Churches Nightshelter) (2021: 125), 304 were in temporary housing (2021: 334) and 121 were permanently housed (2021: 167) following our intervention.

Outreach

The Trinity outreach team navigators, in partnership with Winchester City Council, provided comfort and support to those in temporary accommodation throughout the period of the pandemic, with daily telephone contact and the delivery of food as well as support with maintaining their accommodation. At the same time they supported any new rough sleepers in the community through morning outreach visits within the city centre area of Winchester, reaching 33 individuals during 2021/22 (2021: 25). Rough sleepers received hot drinks, advice and signposting to key agencies and were encouraged to engage with our services and move on as soon as possible to temporary accommodation provided by Winchester City Council. Numbers remain low compared to the pre-Covid period, since all agencies involved continue to collaborate in a preventative strategy aimed at swift intervention and the minimisation of rough sleeping.

Homelessness prevention

Trinity helps people to retain successful tenancies, resulting in fewer evictions. We support people who are in temporary or permanent accommodation, helping them with budgeting and paying bills, liaising with landlords, and supporting them to feel safe in their own homes and within their communities. During 2021/22, we continued to work with private landlords and housing associations to seek to increase the supply of rented properties available for former rough sleepers, providing support to landlords hesitant to let to this client group and to the clients themselves, for as long as it takes for them to move on to living independently. Trinity continued as a landlord, our existing 8 units of accommodation being joined by a further 12 units in June 2021.

2

TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Skills development

A crucial part of our work is the provision of a range of structured and informal learning opportunities for our clients. Courses provided include IT, Literacy and Numeracy, Debt Management and Budgeting, Art and Craft, Gardening and Volunteering programmes. These help to develop lifelong skills and build confidence and self-esteem, making real changes to people’s lives. Numbers of learners increased in 2021/22 as we were able to offer day services in Bradbury House again. This year 206 learners (2021: 117) took part in a variety of Zoom and virtual learning groups and classes. Job Club and Employment Preparedness sessions offered help with searching for jobs, writing CVs, interview skills and mock interviews. We offered opportunities to gain nationally recognised qualifications and provide access to work experience. We are indebted to Lane Clark & Peacock and Capsticks for facilitating interview skills practice and to Premier Inn Winchester for providing work placement and employment opportunities for Trinity clients. We also thank our client volunteers, who in turn pass on newly acquired skills. Despite the challenges presented by the pandemic, 26 people found paid or voluntary employment or entered further education in 2021/22 (2021: 45). This was achieved primarily because of work opportunities available in the construction of Winchester’s new leisure centre.

Healthcare

As part of our commitment to providing proactive and preventative healthcare services in-house, we provide our programme of health promotion and therapies, supported by other NHS healthcare providers. The programme includes primary healthcare and mental health interventions, delivered by St Clements Surgery. At the start of 2021/22 GP and nurse appointments were still being made by telephone, but by the middle of the year face-to-face appointments at Bradbury House had resumed. Overall St Clements Surgery delivered an average of 30 (2021: 30) GP and nurse appointments per week. Dental clinics, cancelled during lockdowns but resuming when possible, were provided by dental charity Dentaid’s bus; optician appointments were provided by NHS England. The number of people accessing healthcare services across 2021/22 was 262 (2021: 319). Advice was offered throughout the year on mental health issues, substance use and harm minimisation, smoking cessation, sexual health, domestic abuse, eating well and nutrition. Access to emotional first aid, such as mindfulness and other problem-solving therapies which help people develop strategies to manage life events and challenges, was also available throughout the year, offered in the form of “distraction packs” which were delivered via post, telephone and in person during periods of lockdown. Trinity continued to work with the Royal Hampshire County Hospital, including its mental health unit, Melbury Lodge, in multi-agency intervention, to prevent patients being discharged back on to the streets.

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Trinity's counselling services have gradually expanded to meet the increasing, and increasingly complex, needs of socially isolated individuals. Services continued throughout 2021/22 for clients wanting to develop coping mechanisms and changed patterns of behaviour. Challenging deep-set beliefs and negative thought patterns, participants reported that counselling helped with anger management, depression and anxiety. We also continued to offer Dual Diagnosis counselling for clients suffering from both addiction and mental ill-health. Telephone counselling was offered throughout lockdowns.

Trinity Women's Service

Women’s homelessness is often under-reported and frequently linked to experiences of abuse. Trinity's Women's Service provides specialised interventions for women facing often complex co-existing difficulties such as mental ill-health, substance use and domestic abuse. Our holistic approach provides individually tailored programmes of counselling, peer group support, complementary therapies, empowerment classes, outings and social get-togethers. Our clients can also access the nationally recognised Freedom Programme for people experiencing domestic abuse. Although 2020/21 and 2021/22 saw a lower level of activity than in other years due to lockdowns, we were able during 2021/22 to return to offering these services on a more regular basis and a total of 115 women engaged with the service in 2021/22 (2021: 117). We offered telephone counselling during lockdowns. Our client-centred interventions and signposting helped individuals both emotionally and practically to come to terms with, manage and move on from abusive and at times life-threatening situations. Participants consistently reported increased wellbeing and confidence. We continued to offer Equine Therapy, which gives our clients quiet reflective time around nature and horses.

Other Partnerships

Partnership working plays a key part in the delivery of our services. As well as our closest partner Winchester City Council, we also worked with STOP Domestic Abuse, Winchester City Council’s outreach team, Two Saints, Hampshire Probation, Catch22, the Domestic Abuse Forum, MARAC (Multi-Agency Risk Assessment Conference) and The Winchester Beacon. Multi-agency working included Children’s Services, the Community Mental Health Team, Inclusion Winchester housing providers, GPs, health visitors, HM Prison Winchester and the Royal Hampshire County Hospital to ensure a seamless pathway of intervention and support. Our productive partnership with Winchester University continued with Trinity delivering bespoke lectures at the University for psychology and social work students covering domestic abuse, poverty and homelessness, and opening multiple placements to Social Work students.

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Housing - Alleyne House and Bradbury View

Our new accommodation project Bradbury View consists of 12 self-contained accommodation units enabling homeless people to take the first steps in establishing themselves in their own accommodation. The first residents moved in in early June 2021. It has been an honour, and a challenge, to provide housing and support to people who had endured long-term homelessness. The residents benefit from a communal lounge and kitchen which provides a social area to help reduce feelings of isolation and promotes positive relationship building. We have learnt that once a person settles into safe, secure housing, they begin to feel looked after, experience a sense of belonging and start to regain a sense of purpose and direction. While all of Trinity’s day services are available to residents, weekend workers ensure that support is available seven days a week. Night workers ensure overnight security. Residents receive regular tenancy support, including managing finances, shopping, cooking and gardening. A particular highlight of the year was putting on a real family Christmas.

The day-to-day management of Alleyne House in Winchester, providing 8 selfcontained accommodation units of transitional accommodation for people leaving the criminal justice system with lower support needs, continued to be provided by Trinity Winchester Supported Housing, Trinity’s wholly-owned subsidiary company. The building is generously leased on a peppercorn rent by the former High Sheriff Mark Thistlethwayte.

In 2021/22, 21 residents moved into Bradbury House (2021: n/a) and 10 moved out (2021: n/a); of these, 8 moved on to private accommodation (2021: n/a) and 2 into more appropriate supported accommodation (2021: n/a). At Alleyne House, 4 residents moved in (2021: 12) and 2 moved out (2021: 12); of these, 2 moved on to private accommodation (2021: 10), none into more appropriate supported accommodation (2021: 2).

Fundraising

Fundraising activities in 2021/22 exceeded challenging objectives set by the Trustees. Trinity adheres to charity sector guidelines and regulations including the Fundraising Code of Practice and would take appropriate action to remedy any shortcomings identified. We are committed to protecting privacy and only use personal data that we collect in line with applicable laws, including the General Data Protection Regulation (GDPR): data is not shared, sold, swapped or rented to third parties for marketing purposes; communication is only sent to those who want it in the method they have agreed to.

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Financial review

Despite the continuing Covid-related loss of income from fundraising events and room hire, 2021/22 income targets were met and exceeded as a result of fundraising efforts. Expenditure was controlled in accordance with the budget, although in this unique year additional costs were incurred in some categories whilst there were savings in others. The organisation had a surplus of £117,035. £100,925 was received in the year towards the Under One Roof capital appeal, leaving an underlying surplus of £16,110 compared with the previous year’s underlying surplus of £69,952.

Capital funds raised for the construction of Bradbury House have been transferred in 2021/22 from restricted to unrestricted funds as restrictions have all been met. These funds are now represented by a designated Depreciation Fund. Principally as a result of this transfer, unrestricted funds increased to £2,747,354 at the year-end (2021: £1,353,158), while restricted reserves decreased to £99,203 (2021: £1,376,364). Details of restricted funds are included in the notes to the accounts.

No call was made in 2021/22 on the organisation’s designated funds, established in the previous year in recognition of the increasing complexity of Trinity’s activities.

Income and expenditure

The Trustees are pleased to report that their objective of delivering stability and sustainable financial performance was met again in 2021/22. During 2021/22 revenue income was £885,711 (including £100,925 for Under One Roof) compared with £1,367,022 (£729,081 for Under One Roof) in 2020/21. The underlying income figure was therefore £784,786 as against £637,941 in 2020/21, a 23% increase representing both rental income for the new accommodation project (£77,000) and an increase in grant income, notwithstanding the significant Covid response we were immensely grateful for in the previous financial year. In particular a £75,000 grant from the National Lottery provided a bedrock of support for the residents of Under One Roof and £50,000 from Horlock Educational Trust helped develop our learning project. These grants are for 5 and 3 years respectively, enabling security and longterm planning for both projects. Strong support continued from Winchester City Council and Hampshire County Council and significant grant income was also received from Lloyds Bank Foundation for England and Wales, LCP Foundation, Ladies of the Grail, Balcombe Charitable Trust, Vivid Homes and Nationwide Building Society. Significant income was raised from corporate, personal and other local donors despite some fundraising events having to be cancelled again because of Covid.

Revenue expenditure for the year was £768,676, compared with £567,989 in 2020/21, the increase principally represented by the additional staffing required for Bradbury View, and increased premises costs, due to rising utility costs and the additional costs resulting from our new building.

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Reserves

The Trustees consider it prudent regularly to review Trinity's reserves policy having regard to the need to:

Free Reserves

The charity’s free reserves represent unrestricted reserves, excluding designated funds, fixed assets and long-term liabilities. These stood at £276,836 (2021: £249,186), around 4 months of current running costs.

Plans for Future Periods

The Trustees continue to monitor carefully both income generation and expenditure as the organisation continues to regroup following the Covid upheavals and incorporates housing into the daily life of the organisation. With the corresponding increase in housing income and expenditure as well as a full year of Bradbury View, and the continuing resumption of day services, the annual expenditure of the charity will grow in 2022/23. Although our annual core grant from Hampshire County Council has come to an end, we have already made significant progress towards our increased fundraising requirements for 2022/23. In addition, the appeal total for Under One Roof included funds to support the project through its first years, now included in restricted funds as Under One Roof Support Fund, ensuring that any shortfall in grant funding in 2022/23 can be endured without risk to the project.

The budget for 2022/23, with revenue income of £762,000, predicts a small operational budget surplus against revenue funds. The Trustees consider that Trinity is in a strong financial position and can continue to deliver high quality services and maintain free reserves over the coming years in the region of 3 to 6 months operating costs (approximately £200,000 to £400,000).

Structure, Governance and Management

The Trustees, who are also directors of the charity, control the organisation’s longterm direction and focus. Members of the charity, who may be approved or rejected by the Board, have voting rights at the Annual General Meeting. During the year to 31 March 2022 there were 42 members (2020: 35). If the charity is dissolved, any member who has held office within 12 months of dissolution will be liable to pay an amount up to £1 towards the cost of dissolution and the liabilities incurred by the charity while they were a member.

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

At the Annual General Meeting each year Trustees who were elected three or more years ago automatically retire from office but are eligible for re-election up to a maximum of three terms. The Board has the power to appoint new trustees at any time and to fill vacancies arising through resignation or death of an existing trustee. Any appointment is governed by the articles of association of the charity.

Day-to-day decision-making is delegated to senior staff. During 2021/22 Sue McKenna continued as Chief Executive, and Hannah Scott as Operations Director with responsibility for management of service delivery. The Trustees acknowledge the tremendous commitment shown throughout the year by Sue, Hannah and the rest of the staff team and the immense contribution of our many volunteers.

The remuneration of the Chief Executive is determined by the Trustees. Remuneration levels of all other staff are the responsibility of the Chief Executive; these are measured against benchmarking tools including the Trustees’ annual salary review and local comparators.

The Charity has up-to-date policies and procedures for the recruitment, induction and training of trustees to ensure that individuals are fully aware of their roles within the organisation and their responsibilities both internally and within the wider field of charity law. The Trustees regularly review the risks facing the charity through the maintenance of a Risk Register. Where major risks are identified, systems are put in place to mitigate their effect.

The governance and financial procedures of Trinity’s housing project, Alleyne House, were until March 2022 overseen by Trinity Winchester Supported Housing, Trinity’s wholly owned subsidiary. From the start of 2022/23, Trinity Winchester has taken on the running of Alleyne House from the subsidiary company while the latter becomes a non-trading entity.

The Trustees who have served during the year and up to the date of this report are as follows:

S Broadbent G O’Keefe (resigned 17 November 2021) A Fitzgerald-Barron F Griffiths (resigned 20 April 2022) A Ashton L Smith (resigned 21 April 2021) P M North F Coulter (appointed 21 April 2021) J Spencer P Raw (appointed 16 February 2022) P Murray A Thompson (appointed 16 February 2022) S Jones S Robinson (appointed 15 June 2022) A Barron

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Reference and Administrative Details

Governing Instrument The Charity was incorporated on 1st February 1999
and is a company limited by guarantee and not having
a share capital. It is governed by its Memorandum and
Articles of Association, which were amended in June
2018.
Registered Company No. 03705365
Registered Charity No. 1074604
Members The Subscribers to the Memorandum of Association
and other members elected by the Board of Trustees
shall, with their agreement, be admitted to
membership of the company.
Trustees The first Trustees, and directors of the charity, were
the subscribers to the Memorandum of Association.
The Board of Trustees shall have powers to appoint
any member of the Company to be a Trustee subject
to their agreement.
Chief Executive Sue McKenna
Registered Office The Trinity Centre, Bradbury House, Durngate Place,
Winchester SO23 8DX
Bankers Royal Bank of Scotland Plc, 67-68 High Street,
Winchester SO23 9DA
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West
Malling, Kent ME19 4JQ
Legal Advisors Paris Smith LLP, 9 Parchment Street, Winchester
SO23 8AT
Auditors Hopper Williams & Bell Limited, Highland House,
Mayflower Close, Chandlers Ford, Eastleigh,
Hampshire SO53 4AR

Public Benefit

The charity provides a benefit to the public through addressing the effects of homelessness and vulnerability by providing specialist practical and emotional support and proactive prevention. The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Statement of Trustees’ Responsibilities

The Trustees 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), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2022

Statement of Trustees’ Responsibilities (continued)

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of Trustees on …………………………….…. 202217 August and signed on its behalf by:

P M North Chairman

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF TRINITY WINCHESTER

Opinion

We have audited the financial statements of Trinity Winchester (the ‘Charity’) for the year ended 31 March 2022 which comprise Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows, and the notes to the financial statements, 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 Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF TRINITY WINCHESTER

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF TRINITY WINCHESTER

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees 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 Charity’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 Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

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 auditor’s 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.

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 auditor’s report.

Extent to which the audit was capable of detecting irregularities, including fraud

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. Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities even though the audit has been properly planned and performed in accordance with the ISAs (UK). The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF TRINITY WINCHESTER

compliance and Care Quality Commission, health and safety and food hygiene standards for operational compliance for the sector.

Use of our report

This report is made solely to the Charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity's members those matters we are required to state to them in an auditor's 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 Charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michaela Johns FCCA (Senior Statutory Auditor) For and on behalf of Hopper Williams & Bell Limited Statutory Auditor Highland House Mayflower Close Chandlers Ford, Eastleigh Hampshire SO53 4AR

Date: 14/09/2022

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TRINITY WINCHESTER

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 March 2022

**Unrestricted ** Restricted Total Funds Unrestricted Restricted Total Funds
Funds Funds 2022 Funds Funds 2021
Note £ £ £ £ £ £
Income and expenditure
Income from:
Donations and legacies
Capital appeal 4 - 100,925 100,925 - 729,081 729,081
Other grants and donations 5 366,883 274,012 640,895 368,995 161,662 530,657
Charitable activities
Grants and contracts 6 - 9,836 9,836 - 50,436 50,436
Other charitable income 7 56,564 - 56,564 55,469 - 55,469
Housing income 8 77,416 - 77,416 - - -
Investments 9 75 - 75 1,379 - 1,379
Total income 500,938 384,773 885,711 425,843 941,179 1,367,022
Expenditure on:
Raising funds 10 73,914 1,254 75,168 61,651 3,893 65,544
Charitable activities 11 351,557 277,239 628,796 277,064 225,381 502,445
Housing 12 64,712 - 64,712 - - -
Total expenditure 490,183 278,493 768,676 338,715 229,274 567,989
Net income 10,755 106,280 117,035 87,128 711,905 799,033
Transfer between funds 20(i) 1,383,441 (1,383,441) - 1,126,621 (1,126,621) -
Balances brought forward at
1 April 2021 20 1,353,158 1,376,364 2,729,522 139,409 1,791,080 1,930,489
Balances carried forward at
31 March 2022 20 2,747,354 99,203 2,846,557 1,353,158 1,376,364 2,729,522

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The notes on pages 19-28 form part of the financial statements.

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TRINITY WINCHESTER

BALANCE SHEET

As at 31 March 2022

Note
Fixed assets
Tangible Fixed Assets
14
Current assets
Debtors
15
Cash at bank and in hand
16
Net current assets
Total assets less current liabilities
18
Net assets
Funds
Restricted funds
20
Unrestricted funds
Designated funds
20
General funds
20
Creditors: amounts falling
due within one year
Creditors: amounts falling
due over one year		 £
£
£
£
2,588,688
2,429,025
78,871
38,532
510,089
823,553
588,960
862,085
112,921
321,221
476,039
540,864
3,064,727
2,969,889
218,170
240,367
2,846,557
2,729,522
99,203
1,376,364
2,514,272
1,194,821
233,082
158,337
2,747,354
1,353,158
2,846,557
2,729,522
2021
2022		 £
£
£
£
2,588,688
2,429,025
78,871
38,532
510,089
823,553
588,960
862,085
112,921
321,221
476,039
540,864
3,064,727
2,969,889
218,170
240,367
2,846,557
2,729,522
99,203
1,376,364
2,514,272
1,194,821
233,082
158,337
2,747,354
1,353,158
2,846,557
2,729,522
2021
2022
2,729,522

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

17 August These financial statements were approved by the Trustees on …........................................... 2022 and are signed on their behalf by:

P M North Chairman

Company registration number: 03705365

17

TRINITY WINCHESTER

STATEMENT OF CASH FLOWS

For the year ended 31 March 2022

Cash flows from operating activities
Net movement in funds
Add back depreciation charge
Deduct interest income shown below in investing activities
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Interest income
(Addition) of tangible fixed assets
Disposal/(Addition) of investment assets
Cash (used in) investing activities
Cash flows from financing activities
Repayment of borrowings
Cash used in financing activities
Increase/(decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Total cash and cash equivalents at the end of the year		 2022
2021
£
£
117,035
799,033
68,575
36,385
(75)
(1,379)
(40,334)
48,452
(51,423)
94,789
93,778
977,280
75
1,379
(385,036)
(927,877)
-
519,094
(384,961)
(407,404)
(22,281)
(6,805)
(22,281)
(6,805)
(313,464)
563,071
823,553
260,482
510,089
823,553

18

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

1 General information

Trinity Winchester is a charitable company limited by guarantee incorporated in England and Wales and is registered with the Charity Commission in England and Wales. The address of its registered office is: Bradbury House, Durngate Place, Winchester, Hampshire, SO23 8DX.

2 Accounting policies

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.

Trinity Winchester meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at the transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are presented in sterling (£), which is also the functional currency of the charity and rounded to the nearest £.

The Trustees, in accordance with The Charity (Accounts and Reports) Regulations 2008, Chapter 3 paragraph 19, have taken advantage of the exemption relating to the requirement to prepare group accounts on the basis that the inclusion of the subsidiary undertaking is not material for the purposes of giving a true and fair view.

Fund accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Included within unrestricted funds are designated funds which the Trustees have set aside for future specific purposes or projects. Funds that have been designated for specific purposes do not form part of the free reserves of the charity.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Incoming resources

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. Donated assets are included in the accounts when received. They are valued at the amount the charity would have had to pay to acquire them.

Government grants

Coronavirus Job Retention Scheme: the accrual model has been used to recognise the grant on a systematic basis over the periods in which the related staff costs are incurred.

Business Support Grant Funds: the accrual model has been used to recognise the grant when it is received or becomes receivable, as there are no future related costs or performance conditions.

Investment income

Investment income consists of bank interest and is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Donated goods

Donated goods are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised; for more information about their contribution refer to the Trustees’ Annual Report.

19

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

2 Accounting Policies (continued)

Housing income

Housing benefit and rent received direct from residents are recognised in full in the Statement of Financial Activities in the period to which they relates.

Expenditure

Resources expended are recognised in the period in which they are incurred. They include attributable VAT which is not recovered. For day to day purposes, resources expended may be allocated to the particular activity where the cost relates directly to that activity or allocated across activities as follows: staff costs according to time spent on each activity, premises and office costs on the basis of funding allocated for the purpose. However, as Trinity's day service model is one of integrated services, expenditure across the services provided is not separated out by activity in Note 8.

Operating leases

Operating lease rentals applicable to operating leases are charged to the Statement of Financial Activities over the period of the lease.

Pension costs

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. The charge for the year represents contributions payable in the year to defined contribution schemes.

Governance costs

Governance costs are included in the Statement of Financial Activities on an accruals basis, exclusive of VAT.

Taxation

The charity is exempt from Corporation Tax on its charitable activities.

Buildings

Leasehold land has been made available at a peppercorn rent from Winchester City Council. Buildings are shown at cost, inclusive of fees.

Tangible fixed assets

Tangible fixed assets over £5,000 are capitalised, increased from £2,000 by the Trustees in April 2020, and are stated at cost, less accumulated depreciation. Depreciation is provided to write off the cost, less estimated residual values, of all fixed assets except land, over their expected useful lives. It is calculated at the following rates:

Buildings 2% Straight line method Equipment 33% Straight line method Furniture & fittings 33% Straight line method

Componentisation shall be applied for depreciation purposes for tangible fixed asset purchases from 1 April 2019. Components that are required to be depreciated separately are those that have a cost that is significant in relation to the cost of an asset, a different useful economic life and method of depreciation.

Investment assets

Investment assets are initially recognised at cost on acquisition and are disclosed at market value at the balance sheet date.

Cash and cash equivalents

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.

20

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

2 Accounting Policies (continued)

Debtors

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

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Deferred income

Income is deferred where the charity is not yet entitled to the use of the resources. When the pre-conditions for use are met then the income is released.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value.

Significant judgements and estimation uncertainty

Preparation of the financial statements may require management to make significant judgements and estimates. There are no items in the financial statements where judgements and estimates would have a significant effect on the amounts recognised in the financial statements.

3 Net incoming/(outgoing) resources
Net incoming/(outgoing) resources are stated after charging:
Auditors' remuneration (audit only)
Depreciation
4 Capital Appeal
Funds raised in the year		 2022
2021
£
£
7,050
6,270
68,575
36,385
2022
2,022
£
£
100,925
729,081

At the end of 2018/19 Trinity Winchester launched a capital fundraising campaign to fund the construction of its planned new accommodation block. This continued throughout 2019/20 and 2020/21 and concluded in 2021/22.

21

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

5 Other grants and donations
Local and Central Government
Winchester City Council
Core grant
City Road grant
Navigators grant
Other
Hampshire County Council
Leader's grant
Grant-making bodies
Gwyneth Forrester Trust
Lloyds Bank Foundation
National Lottery
Horlock Educational Trust
Ladies of the Grail
LCP Foundation
Nationwide Building Society
Band Trust
Charities Aid Foundation
CAF Resilience Fund
Balcombe Charitable Trust
Misselbrook Trust
Vivid Homes
Simply Health
Help the Homeless
The O'Sullivan Family Charity
Bernard Sunley Foundation
Albert Hunt Trust
Thomas Roberts Trust
Park Family Trust
Serco Foundation
A2 Dominion
Sir Jeremiah Colman Trust
Community Foundation Wales
Hampshire Shrieval Fund
Kinsbourne Trust
Perbury Foundation
Other grants £1,000 and under
Community income
Individual donations
Fundraising events
Donated goods
Total
Church, corporate and other
community donations
Legacies		 Unrestricted Restricted
Total Funds
Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
70,000
-
70,000
75,000
-
75,000
-
-
-
-
10,000
10,000
-
45,000
45,000
-
45,000
45,000
500
-
500
-
-
-
20,000
-
20,000
20,000
-
20,000
90,500
45,000
135,500
95,000
55,000
150,000
-
-
-
-
15,000
15,000
-
33,813
33,813
6,957
33,150
40,107
-
74,909
74,909
-
24,876
24,876
-
50,000
50,000
-
-
-
20,000
-
20,000
-
-
-
25,000
-
25,000
30,000
-
30,000
-
15,400
15,400
-
-
-
-
-
-
10,000
-
10,000
-
-
-
7,575
-
7,575
-
-
-
-
16,286
16,286
-
10,000
10,000
-
7,500
7,500
20,000
-
20,000
-
-
-
-
10,000
10,000
-
-
-
-
6,750
6,750
-
-
-
5,000
5,000
-
-
-
-
-
-
2,500
-
2,500
-
-
-
5,000
-
5,000
-
5,000
5,000
-
-
-
5,000
-
5,000
7,500
-
7,500
-
4,940
4,940
-
-
-
-
-
-
2,000
-
2,000
-
-
-
-
2,000
2,000
-
1,500
1,500
-
-
-
-
1,500
1,500
-
-
-
-
1,000
1,000
-
-
-
1,000
-
1,000
1,500
-
1,500
1,000
-
1,000
-
-
-
500
500
2,750
250
3,000
72,500
219,812
292,312
75,782
99,062
174,844
86,085
5,000
91,085
118,937
1,600
120,537
78,709
3,800
82,509
18,412
2,000
20,412
34,359
400
34,759
45,991
4,000
49,991
-
-
-
10,558
-
10,558
4,730
-
4,730
4,315
-
4,315
203,883
9,200
213,083
198,213
7,600
205,813
366,883
274,012
640,895
368,995
161,662
530,657

Other grants and donations were received from the following grant-making bodies not identified above. Saddlers Company Charitable Fund Knight Charitable Trust

22

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

6
Southampton City Council
Hampshire OPCC
Homeless Link
Winter Transformation Fund
Covid emergency grant
Winchester City Council
Cold Weather Bed
Hampshire County Council
Adult Learning
Income from charitable activities:
Grants and Contracts		 Unrestricted Restricted Total Funds
Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
-
3,000
3,000
-
-
-
-
1,000
1,000
-
13,210
13,210
-
-
-
-
13,894
13,894
-
-
-
-
18,500
18,500
-
3,120
3,120
-
-
-
-
2,716
2,716
-
4,832
4,832
-
9,836
9,836
-
50,436
50,436

7 Income from charitable activities: Other income

Other charitable income
Job Retention Scheme
Business Rates grant
Room hire
Other income
8
9
10 Expenditure on raising funds
Salaries
Promotional advertising
Housing income
Rental income
Bank interest
Investment income		 Unrestricted Restricted Total Funds Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
-
-
-
7,524
-
7,524
-
-
-
25,000
-
25,000
27,569
-
27,569
20,798
-
20,798
28,995
-
28,995
2,147
-
2,147
56,564
-
56,564
55,469
-
55,469
Unrestricted Restricted Total Funds
Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
77,416
-
77,416
-
-
-
77,416
-
77,416
-
-
-
Unrestricted Restricted Total Funds
Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
75
-
75
1,379
-
1,379
75
-
75
1,379
-
1,379
Unrestricted Restricted
Total Funds
Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
55,372
-
55,372
53,626
-
53,626
18,542
1,254
19,796
8,025
3,893
11,918
73,914
1,254
75,168
61,651
3,893
65,544

23

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

11 Expenditure on charitable activities

Expenditure on charitable
Salaries (including Employer's NI)
Sessional and agency workers
Other staff costs
Other direct project costs
Premises costs
Office costs
Interest on loan
activities
Audit and accountancy fees
(statutory audit)		 Unrestricted Restricted Total Funds
Unrestricted
Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
£
£
£
£
£
£
145,403
211,860
357,263
95,806
172,798
268,604
73
17,952
18,025
5,760
7,206
12,966
6,026
4,284
10,310
9,210
2,166
11,376
30,358
24,729
55,087
36,023
26,336
62,359
132,169
10,779
142,948
94,600
10,015
104,615
22,580
6,646
29,226
22,650
5,321
27,971
7,975
-
7,975
8,284
-
8,284
6,973
989
7,962
4,731
1,539
6,270
351,557
277,239
628,796
277,064
225,381
502,445

12 Expenditure on housing activities

Unrestricted Restricted Total Funds
Unrestricted
Funds
Funds
2022
Funds
£
£
£
£
Salaries
48,445
-
48,445
-
Agency and sessional security
4,392
-
4,392
-
Maintenance and utilities
5,800
-
5,800
-
Repairs and replacements
2,898
-
2,898
-
Other costs
3,177
-
3,177
-
64,712
-
64,712
-
13 Salaries costs
Gross salaries
Employer's National Insurance
Employer's pension contributions
Less: recharged to Trinity Winchester Supported Housing Ltd
Total
Average number of individual employees
Average number of employees (full-time equivalent)		 Unrestricted Restricted Total Funds
Unrestricted
Funds
Funds
2022
Funds
£
£
£
£
48,445
-
48,445
-
4,392
-
4,392
-
5,800
-
5,800
-
2,898
-
2,898
-
3,177
-
3,177
-		 Restricted Total Funds
Funds
2021
£
£
-
-
-
-
-
-
-
-
-
-
64,712
-
64,712
-		 -
-
2022
2021
£
£
433,906
315,869
33,273
23,106
8,460
6,399
(14,559)
(23,144)
461,080
322,230
19.50
14.00
14.50
10.00

No employees received emoluments of more than £60,000 during the year.

Total employment benefits of the key management personnel were £102,631 (2021: £97,577).

No trustees received any remuneration or expenses during the year (2021: £nil).

24

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

14 Fixed assets
Cost or valuation
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge
Disposals
At 31 March 2022
Net book value 31 March 2022
Net book value 31 March 2021		 Furniture
Buildings
Equipment
& fittings
Total
£
£
£
£
2,797,785
15,377
3,049
2,816,211
205,155
-
23,083
228,238
-
-
-
-
3,002,940
15,377
26,132
3,044,449
380,798
6,388
-
387,186
56,376
4,940
7,259
68,575
-
-
-
-
437,174
11,328
7,259
455,761
2,565,766
4,049
18,873
2,588,688
2,416,987
8,989
3,049
2,429,025

Additions to Fixed Assets in 2021/22 consisted of £205,155 (2020/21: £1,078,269) costs relating to the accommodation built on the rear of Bradbury House. This was completed in May 2021 and depreciation has been charged from June 2021.

15 Debtors
Trade debtors
Inter-company account
Other debtors
Prepayments
16 Creditors:
Amounts falling due within one year
Trade creditors
Futurebuilders loan
Accruals
Deferred income (Note 17)
17 Deferred income
Balance as at 1 April 2021
Grants deferred
Amount released to income
Balance as at 31 March 2022
Deferred income arises when income has been received in relation to services
to be delivered after the year end.		 2022
2021
£
£
5,860
3,661
35,403
9,746
17,264
21,948
20,344
3,177
78,871
38,532
2022
2021
£
£
15,650
29,107
22,286
22,370
59,494
190,413
15,491
79,331
112,921
321,221
2022
2021
£
£
79,331
15,000
-
79,331
(63,840)
(15,000)
15,491
79,331

25

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

18 Creditors:

Amounts falling due over one year

Futurebuilders loan

2022 2019
£ £
218,170 240,367

The loan is secured by a first legal charge on Bradbury House and the interest rate was renegotiated in December 2011 to a rate of 3% over Bank of England Base Rate. At the current rate of repayment, the Futurebuilders loan has 9 years and 3 months remaining.

The following aggregate liabilities disclosed under creditors falling due after more than one year are due for repayment after more than five years from the balance sheet date:

2022
2021
£
£
120,317
143,628
19 Operating leases
2022
2021
£
£
Due not later than one year
4,103
3,720
Later than one year and not later than five years
3,621
5,460
7,724
9,180
20
Brought
forward
Income in year
Expenditure in
year
Transfers
At 31 March
2022
Restricted Funds
£
£
£
£
£
Under One Roof
(i)
1,364,462
100,925
-
(1,465,387)
-
Lloyds Bank Foundation
(ii)
-
33,813
(33,813)
-
-
Learning
(iii)
7,280
55,216
(37,122)
-
25,374
Trinity Women's Service
(iv)
-
5,400
(5,400)
-
-
Dental Treatment
(v)
1,440
6,750
(4,815)
-
3,375
Big Sleep Out
(vi)
-
3,800
(738)
-
3,062
Gardening
(vii)
3,182
-
(2,251)
-
931
Bradbury View Support
(viii)
-
109,429
(127,914)
81,946
63,461
Outreach
(ix)
-
45,000
(45,000)
-
-
Community Foundation Wales
(x)
-
1,500
(1,500)
-
-
Emergency Counselling
(xi)
-
10,000
(10,000)
-
-
Young Offenders Project
(xii)
-
4,940
(4,940)
-
-
Suicide Prevention
(xiii)
-
3,000
-
-
3,000
Kitchen Refurbishment
(xiv)
-
5,000
(5,000)
-
-
Total Restricted Funds
1,376,364
384,773
(278,493)
(1,383,441)
99,203
Unrestricted Funds
Designated Funds
Buildings Depreciation Fund
(xix)
1,094,821
-
(63,990)
1,383,441
2,414,272
Cyclical Maintenance Fund
(xx)
20,000
-
-
-
20,000
Under One Roof Support Fund
(xxi)
50,000
-
-
-
50,000
Housing Contingency Fund
(xxii)
30,000
-
-
-
30,000
Total Designated Funds
1,194,821
-
(63,990)
1,383,441
2,514,272
General Funds
158,337
500,938
(426,193)
-
233,082
Total Unrestricted Funds
1,353,158
500,938
(490,183)
1,383,441
2,747,354
Total Funds
2,729,522
885,711
(768,676)
-
2,846,557
Represented by:
Fixed Assets
Net Current
Assets
Long Term
Liabilities
Total
£
£
£
£
Restricted Funds
-
99,203
-
99,203
Designated Funds
2,414,272
100,000
-
2,514,272
General Funds
174,416
276,836
(218,170)
233,082
2,588,688
476,039
(218,170)
2,846,557
Analysis of funds 2022
Minimum lease payments under non-cancellable operating leases are as
follows:
Futurebuilders loan		 2022
2021
£
£
120,317
143,628
19 Operating leases
2022
2021
£
£
Due not later than one year
4,103
3,720
Later than one year and not later than five years
3,621
5,460
7,724
9,180
20
Brought
forward
Income in year
Expenditure in
year
Transfers
At 31 March
2022
Restricted Funds
£
£
£
£
£
Under One Roof
(i)
1,364,462
100,925
-
(1,465,387)
-
Lloyds Bank Foundation
(ii)
-
33,813
(33,813)
-
-
Learning
(iii)
7,280
55,216
(37,122)
-
25,374
Trinity Women's Service
(iv)
-
5,400
(5,400)
-
-
Dental Treatment
(v)
1,440
6,750
(4,815)
-
3,375
Big Sleep Out
(vi)
-
3,800
(738)
-
3,062
Gardening
(vii)
3,182
-
(2,251)
-
931
Bradbury View Support
(viii)
-
109,429
(127,914)
81,946
63,461
Outreach
(ix)
-
45,000
(45,000)
-
-
Community Foundation Wales
(x)
-
1,500
(1,500)
-
-
Emergency Counselling
(xi)
-
10,000
(10,000)
-
-
Young Offenders Project
(xii)
-
4,940
(4,940)
-
-
Suicide Prevention
(xiii)
-
3,000
-
-
3,000
Kitchen Refurbishment
(xiv)
-
5,000
(5,000)
-
-
Total Restricted Funds
1,376,364
384,773
(278,493)
(1,383,441)
99,203
Unrestricted Funds
Designated Funds
Buildings Depreciation Fund
(xix)
1,094,821
-
(63,990)
1,383,441
2,414,272
Cyclical Maintenance Fund
(xx)
20,000
-
-
-
20,000
Under One Roof Support Fund
(xxi)
50,000
-
-
-
50,000
Housing Contingency Fund
(xxii)
30,000
-
-
-
30,000
Total Designated Funds
1,194,821
-
(63,990)
1,383,441
2,514,272
General Funds
158,337
500,938
(426,193)
-
233,082
Total Unrestricted Funds
1,353,158
500,938
(490,183)
1,383,441
2,747,354
Total Funds
2,729,522
885,711
(768,676)
-
2,846,557
Represented by:
Fixed Assets
Net Current
Assets
Long Term
Liabilities
Total
£
£
£
£
Restricted Funds
-
99,203
-
99,203
Designated Funds
2,414,272
100,000
-
2,514,272
General Funds
174,416
276,836
(218,170)
233,082
2,588,688
476,039
(218,170)
2,846,557
Analysis of funds 2022
Minimum lease payments under non-cancellable operating leases are as
follows:
Futurebuilders loan		 2022
2021
£
£
120,317
143,628
19 Operating leases
2022
2021
£
£
Due not later than one year
4,103
3,720
Later than one year and not later than five years
3,621
5,460
7,724
9,180
20
Brought
forward
Income in year
Expenditure in
year
Transfers
At 31 March
2022
Restricted Funds
£
£
£
£
£
Under One Roof
(i)
1,364,462
100,925
-
(1,465,387)
-
Lloyds Bank Foundation
(ii)
-
33,813
(33,813)
-
-
Learning
(iii)
7,280
55,216
(37,122)
-
25,374
Trinity Women's Service
(iv)
-
5,400
(5,400)
-
-
Dental Treatment
(v)
1,440
6,750
(4,815)
-
3,375
Big Sleep Out
(vi)
-
3,800
(738)
-
3,062
Gardening
(vii)
3,182
-
(2,251)
-
931
Bradbury View Support
(viii)
-
109,429
(127,914)
81,946
63,461
Outreach
(ix)
-
45,000
(45,000)
-
-
Community Foundation Wales
(x)
-
1,500
(1,500)
-
-
Emergency Counselling
(xi)
-
10,000
(10,000)
-
-
Young Offenders Project
(xii)
-
4,940
(4,940)
-
-
Suicide Prevention
(xiii)
-
3,000
-
-
3,000
Kitchen Refurbishment
(xiv)
-
5,000
(5,000)
-
-
Total Restricted Funds
1,376,364
384,773
(278,493)
(1,383,441)
99,203
Unrestricted Funds
Designated Funds
Buildings Depreciation Fund
(xix)
1,094,821
-
(63,990)
1,383,441
2,414,272
Cyclical Maintenance Fund
(xx)
20,000
-
-
-
20,000
Under One Roof Support Fund
(xxi)
50,000
-
-
-
50,000
Housing Contingency Fund
(xxii)
30,000
-
-
-
30,000
Total Designated Funds
1,194,821
-
(63,990)
1,383,441
2,514,272
General Funds
158,337
500,938
(426,193)
-
233,082
Total Unrestricted Funds
1,353,158
500,938
(490,183)
1,383,441
2,747,354
Total Funds
2,729,522
885,711
(768,676)
-
2,846,557
Represented by:
Fixed Assets
Net Current
Assets
Long Term
Liabilities
Total
£
£
£
£
Restricted Funds
-
99,203
-
99,203
Designated Funds
2,414,272
100,000
-
2,514,272
General Funds
174,416
276,836
(218,170)
233,082
2,588,688
476,039
(218,170)
2,846,557
Analysis of funds 2022
Minimum lease payments under non-cancellable operating leases are as
follows:
Futurebuilders loan		 2022
2021
£
£
120,317
143,628
2022
2021
£
£
4,103
3,720
3,621
5,460
7,724
9,180
1,376,364
384,773
(278,493)
(1,383,441)
99,203
1,094,821
-
(63,990)
1,383,441
2,414,272
20,000
-
-
-
20,000
50,000
-
-
-
50,000
30,000
-
-
-
30,000
1,194,821
-
(63,990)
1,383,441
2,514,272
158,337
500,938
(426,193)
-
233,082
1,353,158
500,938
(490,183)
1,383,441
2,747,354
2,729,522
885,711
(768,676)
-
2,846,557
Fixed Assets
Net Current
Assets
Long Term
Liabilities
Total
£
£
£
£
-
99,203
-
99,203
2,414,272
100,000
-
2,514,272
174,416
276,836
(218,170)
233,082
2,588,688
476,039
(218,170)
2,846,557

26

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

20 Analysis of funds (continued)

Restricted Funds
Bradbury House
(xv)
Under One Roof
(i)
Lloyds Bank Foundation
(ii)
Learning
(iii)
Trinity Women's Service
(iv)
Head to Toe
(xvi)
Big Sleep Out
(vi)
Gardening
(vii)
Winter Transformation Fund
(xvii)
Covid Emergency grants
(xviii)
Outreach
(ix)
Total Restricted Funds
Unrestricted Funds
Designated Funds
Buildings Depreciation Fund
(xix)
Cyclical Maintenance Fund
(xx)
Under One Roof Support Fund
(xxi)
Housing Contingency Fund
(xxii)
Total Designated Funds
General Funds
Total Unrestricted Funds
Total Funds
Represented by:
Restricted Funds
Designated Funds
General Funds
Analysis of funds 2021		 Brought
forward
Income in year Expenditure in
year
Transfers
At 31 March
2021
£
£
£
£
£
1,126,621
-
-
(1,126,621)
-
635,381
729,081
-
-
1,364,462
-
33,150
(33,150)
-
-
12,792
12,332
(17,844)
-
7,280
6,667
-
(6,667)
-
-
4,480
250
(3,290)
-
1,440
1,377
2,000
(3,377)
-
-
3,762
-
(580)
-
3,182
-
13,894
(13,894)
-
-
-
90,472
(90,472)
-
-
-
60,000
(60,000)
-
-		 Brought
forward
Income in year Expenditure in
year
Transfers
At 31 March
2021
£
£
£
£
£
1,126,621
-
-
(1,126,621)
-
635,381
729,081
-
-
1,364,462
-
33,150
(33,150)
-
-
12,792
12,332
(17,844)
-
7,280
6,667
-
(6,667)
-
-
4,480
250
(3,290)
-
1,440
1,377
2,000
(3,377)
-
-
3,762
-
(580)
-
3,182
-
13,894
(13,894)
-
-
-
90,472
(90,472)
-
-
-
60,000
(60,000)
-
-
1,791,080
941,179
(229,274)
(1,126,621)
1,376,364
-
-
(31,800)
1,126,621
1,094,821
-
-
-
20,000
20,000
50,000
-
-
-
50,000
-
-
-
30,000
30,000
50,000
-
(31,800)
1,176,621
1,194,821
89,409
425,843
(306,915)
(50,000)
158,337
139,409
425,843
(338,715)
1,126,621
1,353,158
1,930,489
1,367,022
(567,989)
-
2,729,522
Fixed Assets
Net Current
Assets
Long Term
Liabilities
Total
£
£
£
£
1,184,686
191,678
-
1,376,364
1,094,821
100,000
-
1,194,821
113,360
249,186
(240,367)
158,337
2,392,867
540,864
(240,367)
2,693,364

Purpose of Restricted Funds

(i) Under One Roof

This fund represents capital funds received towards the Under One Roof project: the construction, fitout and initial support of Bradbury View, Trinity's new accommodation project. As the conditions of the restriction in relation to construction and fitout had been met by the end of the year, the restriction has been removed from these funds and the asset has been transferred to unrestricted funds. The balance of funds to be spent on support remain restricted and have been transferred to a Bradbury View Support Fund.

(ii) Lloyds Bank Foundation

This represents funding for core costs provided by Lloyds Bank Foundation over three years from 2019/20.

(iii) Learning

This fund represents grants received for the provision of a variety of learning projects at Trinity.

(iv) Trinity Women's Service

This fund represents donations received towards the cost of maintaining a designated women's service within Bradbury House for vulnerable and disadvantaged women.

(v) Dental Treatment

These are funds provided by Simply Health for an ongoing programme of dental treatment by Dentaid via the Dentaid bus.

27

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

20 Analysis of funds (continued)

(vi) Big Sleep Out

This fund represents funds received from sponsors and individual councillors towards the costs of running the annual fundraising event the Big Sleep Out. The event was cancelled in 2020 and 2021 due to Covid-19 with donors agreeing that their contributions could be carried over to 2022.

(vii) Gardening

These funds were provided by Tesco Bags of Help in 2017/18 to support Trinity's Gardening Club.

(viii) Bradbury View Support

These revenue funds were raised as part of the Under One Roof capital appeal for the construction and fitout of Bradbury House. They are intended to ensure that Trinity has adequate revenue funding funds for the support required to ensure the project is a success while it is becoming established.

(ix) Outreach

These are funds provided by Winchester City Council and, in 2019/20, Nationwide Building Society for outreach work in Winchester.

(x) Community Foundation Wales

This grant was towards core costs of Trinity Winchester.

(xi) Emergency Counselling

This fund represents a number of grants received for emergency support during the Covid-19 crisis: £24,786 from the National Lottery Coronavirus Community Support Fund for additional project worker time and counselling; £18,500 from the Ministry of Housing, Communities and Local Government to support the organisation; £16,286 from the CAF Resilience Fund for mental health support; £13,210 from the Office of the Police and Crime Commissioner from the Extraordinary Funding for Domestic Abuse and Sexual Violence Support Services Fund to support those experiencing domestic abuse during the crisis; £10,000 from Winchester City Council and £1,600 in individual donations to support residents of the temporary hostel in City Road; £4,000 from St Peters Church for food for vulnerably housed people; and £2,000 from A2Dominion for the support of women experiencing domestic abuse, and rough sleepers, during the crisis.

(xii) Young Offenders Project

Grants were received to support Trinity's outreach work during 2020/21, £45,000 from Winchester City Council for navigator posts and £15,000 from the Gwyneth Forrester Trust.

(xiii) Suicide Prevention

A grant was received from Southampton City Council towards suicide prevention. It is to be spent on relevant staff training in 20222/23.

(xiv) Kitchen Refurbishment

This grant was received from Help the Homeless towards the refurbishment of Trinity's kitchen.

(xv) Bradbury House

This fund represents monies received by Trinity Winchester as a contribution towards the costs of constructing its current day centre, Bradbury House, which the organisation moved into in 2009. During the year the charity undertook a review of the restrictions placed over Bradbury House. As the conditions of the restriction had been met, the restriction was been removed and the asset transferred to be shown as unrestricted.

(xvi) Head to Toe

These are funds provided for an ongoing programme of health promotion and therapies for service users and include funds from Winchester Welfare Charities for the sick and needy. As the outstanding balance was specifically for dental treatment, these funds have been moved into the Dental fund.

(xvii) Winter Transformation Fund

These funds were provided via Homeless Link for additional support for service users during the winter months.

28

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2022

20 Analysis of funds (continued)

(xviii) Covid emergency grants

This fund represents a number of grants received for emergency support during the Covid-19 crisis: £24,786 from the National Lottery Coronavirus Community Support Fund for additional project worker time and counselling; £18,500 from the Ministry of Housing, Communities and Local Government to support the organisation; £16,286 from the CAF Resilience Fund for mental health support; £13,210 from the Office of the Police and Crime Commissioner from the Extraordinary Funding for Domestic Abuse and Sexual Violence Support Services Fund to support those experiencing domestic abuse during the crisis; £10,000 from Winchester City Council and £1,600 in individual donations to support residents of the temporary hostel in City Road; £4,000 from St Peters Church for food for vulnerably housed people; and £2,000 from A2Dominion for the support of women experiencing domestic abuse, and rough sleepers, during the crisis.

Purpose of Designated Funds

(xix) Buildings Depreciation Fund

This fund represents grants received towards the construction of Bradbury House in 2010 and Bradbury View in 2021. As all restrictions had been met these funds were transferred from restricted to unrestricted during 2020/21 and 2021/22 respectively. The fund will be used to meet depreciation costs on the buildings in years to come.

(xx) Cyclical Maintenance Fund

The Trustees set up a cyclical maintenance fund for Bradbury House and Bradbury View in 2021 with an initial amount of £20,000.

(xxi) Under One Roof Support Fund

This fund of £50,000 was designated by the Trustees in 2015/16 towards the development and support of Bradbury View.

(xxii) Housing Contingency Fund

As the activities of Trinity Winchester have expanded to include the provision of housing, the Trustees considered it prudent to set up a housing contingency fund in 2021 with an initial amount of £30,000.

21 Share capital

Trinity Winchester is a company limited by guarantee and does not have a share capital. The liability of each Trustee member, in the event of winding-up, is limited to £1. There were 35 members on 31 March 2022 (2021: 35).

22 Contingent liabilities

Two grants for the construction of Bradbury View, completed in May 2021, included conditions relating to the disposal of the site or building within a given time frame. The Edward Gostling Foundation will require repayment of its £100,000 grant if Trinity Winchester disposes of the building by way of a freehold sale or lease/licence within 5 years of practical completion to an operator that is not registered or regulated by the Charity Commission of England and Wales. Bradbury Foundation reserve the right to claim back its £250,000 donation, in full or in part depending on the circumstances, in the event that the property or site is sold within 10 years of the granting of the donation. No liability has been recognised in the financial statements as Trinity Winchester has no immediate plans to sell the property.

23 Related party disclosures

In both 2021 and 2022 a charge for room hire was made to the Clinical Commissioning Group of the St Clements GP practice in Winchester of which Alex Fitzgerald-Barron is a partner; the total amount charged during the year was £3,571 (2021: £3,571); the full year's payment was outstanding at the year end (2021: full year) and no amounts were written off. In both 2021 and 2022 a charge for room hire was made to Winchester Pregnancy Crisis Centre of which Hannah Scott is a trustee. The total amount charged during the year was £3,000. £0 was outstanding at the year end (2021: £0) and no amounts were written off.

24 Subsidiary company

The charitable company owns the whole of the issued share capital of Trinity Winchester Supported Housing Limited, a company registered in England, which began trading in 2019/20. The company number is 11526635 and the registered office is Bradbury House, Durngate Place, Winchester SO23 8DX.

29