2023-03-31-accounts

Trustees' Report and Financial Statements for the year ended 31 March 2023

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 2023

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

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TRINITY WINCHESTER

TRUSTEES’ REPORT

for the year ended 31 March 2023

Trustees’ Report 2023

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 2023.

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 alongside supported accommodation provides life-changing benefits for our homeless and other vulnerable clients.

Key achievements in year

The impact of the Covid-19 crisis on Trinity’s services continued to be felt well into the financial year 2022/23. Following on from the disruption resulting from the pandemic, day services delivered from Bradbury House built up gradually throughout the year. Our central drop-in features were all fully reinstated, with vital healthcare services fully available. Pre-Covid group activities were re-established and some new groups were set up to meet the needs of service users. Counselling activities expanded well beyond pre-Covid provision and other wellbeing activities were put in place. Trinity’s navigators, funded by Winchester City Council, intervened rapidly to provide help to any new rough sleepers in the city and in 2022/23 outreach services expanded to include weekends. The Women’s Service continued to thrive.

In June 2022 we reached the anniversary of the opening of Bradbury View, our accommodation project adjoining the drop-in centre. The first year was a great success and a steep learning curve for the organisation. The Trustees are pleased to report that Bradbury View continues to demonstrate that changing lives for the better by providing housing with support services under one roof is an achievable long-term ambition. Since opening Alleyne House in 2019 and Bradbury View in 2022, we have confirmed our belief that once a person settles into safe, secure housing and begins to feel looked after, they experience a sense of belonging and start to regain a sense of purpose and direction.

We are tremendously grateful to our loyal and most established supporters and partners, Winchester City Council, major grant-making trusts and all who have again

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for the year ended 31 March 2023

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 successfully retained the NCVO’s Trusted Charity status, an organisationwide quality assurance kitemark, for a further three years.

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.

We worked with 539 individuals in 2022/23 (2022: 513), 176 of whom were new to Trinity (2022: 106). Of those accessing our services, 136 presented as homeless (sleeping rough or in Winchester Beacon) (2022: 88) and 252 were in temporary housing (2022: 304).

Outreach

The Trinity outreach team navigators, in partnership with Winchester City Council, supported any new rough sleepers in the community through morning outreach visits within the city centre area of Winchester, reaching 49 individuals during 2022/23 (2022: 33). 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. In 2022/23 we were commissioned by Winchester City Council to pilot a weekend outreach service, which was a success both for the individuals given assistance and the wider business community.

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 2022/23, 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 in its capacity as a landlord supporting residents with the transition to permanent accommodation.

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TRUSTEES’ REPORT

for the year ended 31 March 2023

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 again in 2022/23 as day services in Bradbury House continued to be rebuilt. This year 345 learners (2022: 206) 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 Selwood 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 continuing challenges, 36 people found paid or voluntary employment in 2022/23 (2022: 26).

Healthcare

As part of our commitment to providing proactive and preventative healthcare services in-house, we deliver a programme of health promotion and therapies, supported by other NHS healthcare providers. This includes primary healthcare and mental health interventions, delivered by St Clements Surgery from Bradbury House and the surgery. Overall the St Clements practice delivered an average of 30 (2022: 30) GP and nurse appointments per week. Dental clinics, funded by Simply Health, were provided monthly by dental charity Dentaid’s bus; optician appointments were provided by NHS England. The number of people accessing healthcare services across 2022/23 was 267 (2022: 262). 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, auriculotherapy, meditation and other problem-solving therapies which help people develop strategies to manage life events and challenges, was also available throughout the year. 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.

Trinity's counselling services continued to expand throughout 2022/23 to meet the increasing, and increasingly complex, needs of socially isolated individuals 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 illhealth. In total 224 individuals were engaged in therapy during the year (2022: 151).

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TRUSTEES’ REPORT

for the year ended 31 March 2023

Support for Bradbury View

Wrap-around support was provided to residents of Bradbury View. The accommodation comprises 12 self-contained flatlets adjacent to Bradbury House day centre and bordering the Winnall Moors nature reserve. The psychologically informed design with a communal lounge and kitchen helps to reduce feelings of isolation and promotes positive relationship building. All of Trinity’s day services were available to residents throughout the week. Night workers gave overnight security and weekend workers ensured that needs could be met seven days a week. Residents received regular tenancy support, including managing finances, shopping, cooking and gardening. A particular highlight of the year was again putting on a real family Christmas. The holistic approach taken by Trinity enabled residents to take the first steps in establishing themselves in a safe and therapeutic environment.

Trinity Women's Service

Women’s homelessness is often under-reported and frequently linked to experiences of abuse. Trinity's thriving 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. 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 in partnership with Tower House Horses. This gives our clients quiet reflective time around nature and horses. A total of 127 women engaged with the Women’s Service in 2022/23 (2022: 115).

Housing activities - Bradbury View and Alleyne House

Alleyne House, generously leased on a peppercorn rent by the former High Sheriff of Hampshire, Mark Thistlethwayte, provides 8 self-contained accommodation units of transitional accommodation for people leaving the criminal justice system with lower support needs. Bradbury View provides 12 self-contained units for residents with higher support needs.

In 2022/23, Trinity offered 6,995 bednights at Bradbury View and Alleyne House, with a 96% occupancy rate (2022: 6,294, 94%). We housed 19 people at the start of the year. 11 moved out during the year; of those, 6 moved on to more independent accommodation with reduced or no support and 5 into more appropriate supported accommodation (2022: 7, 3, 0). Sadly one resident died. New residents moved in and there were again 19 people housed at the year end.

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

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for the year ended 31 March 2023

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.

Fundraising

Fundraising activities in 2022/23 again exceeded challenging objectives set by the Trustees. Trinity is registered with the Fundraising Regulator and adheres to charity sector regulations and guidelines including the Fundraising Code of Practice. The Trustees 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.

Financial review

Income targets for 2022/23 were met and exceeded as a result of exceptional fundraising efforts. Expenditure was controlled as prices rose, but additional costs compared to budget were incurred in all categories except salaries. The organisation had a surplus of £128,650. £160,054 was received in the year towards a new capital appeal, leaving an underlying deficit of £31,404 compared with the previous year’s underlying surplus of £16,110. The depreciation charge for the year was £81,110, of which almost £79,000 is fully funded by appeal funds represented by the depreciation fund. No other call was made in 2022/23 on the organisation’s designated funds.

Unrestricted funds, excluding our depreciation reserve of £2.3m, were £405,141 at the year-end (2022: £333,082), while restricted reserves increased to £234,693 (2022: £99,203). Details of funds are included in the notes to the accounts.

Income and expenditure

The Trustees are pleased to report that their objective of delivering stability and sustainable financial performance was met again in 2022/23 despite the challenges of increasing costs. During 2022/23 revenue income was £1,037,485 (including £160,054 for the new capital appeal) compared with £885,711 (including £100,925 for Under One Roof) in 2021/22. The underlying income figure was therefore £877,431 as against £784,786 in 2021/22. This £93,000 increase was most significantly an increase in housing income as a result first of bringing the management of Alleyne House into Trinity Winchester from the subsidiary so that

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TRUSTEES’ REPORT

for the year ended 31 March 2023

rental income is now shown gross, and secondly 2022/23 being the first full year of rental income for Bradbury View.

We are particularly grateful to the National Lottery for £78,000 in the year, the second year of a 5-year funding commitment which provides a bedrock of support for the residents of Bradbury View and enables security and long-term planning for this project. Strong support continued from Winchester City 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, Beatrice Laing Charitable Trust and Nationwide Building Society. Generous donations were received from corporate, personal and other local donors.

Revenue expenditure for the year was £908,835, compared with £768,676 in 2021/22. This increase was the result of: a budgeted increase in salaries and sessional costs as 2022/23 was the first full year of the additional staffing required for Bradbury View (including night workers and weekend workers, counselling and other sessional support), premises costs exceeding budget due to rising utility bills, increased food costs, rising interest rates on our outstanding loan, unforeseen legal costs, the first full year of the additional depreciation costs of Bradbury View and the housing costs of Alleyne House being shown in full as they were brought into Trinity Winchester from the subsidiary.

Reserves

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

• provide basic services for our users

• meet contractual obligations

• meet the organisation’s obligations as a good employer

• build up funds for specific purposes when required or deemed good financial practice

• protect and maintain the organisation’s assets.

Free Reserves

The charity’s free reserves represent unrestricted reserves, excluding designated funds, fixed assets and long-term liabilities. These stood at £331,874 (2022: £276,836), 4 to 5 months’ current running costs.

Plans for Future Periods

The Trustees continue to monitor carefully both income generation and expenditure at the organisation. Our housing activities have been incorporated successfully into the daily life of the organisation, with the resulting increase in income and expenditure stabilised. However, the increase in energy costs and staffing costs mean that the annual expenditure right across the charity will grow again in 2023/24. We have made significant progress towards the increased fundraising requirements involved and are now seeking further multi-year funding to ensure the long-term

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for the year ended 31 March 2023

viability of the provision of the additional support that is fundamental to the success of Bradbury View. In addition, we have begun a new capital appeal to enable us to purchase 5 further units of move-on accommodation for those individuals who are ready for more independent living than is on offer at Bradbury View, but who still require some support. The fundraising target is £500,000 and good progress is being made towards that target.

The budget for 2023/24 is for a small operational deficit against revenue funds. The Trustees consider that Trinity is in a strong financial position and can continue to deliver high quality services while maintaining cash balances sufficient to cover 3 to 6 months’ operating costs.

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 2023 there were 35 members (2022: 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.

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. Peter North, Trinity’s long-serving chair of Trustees, resigned at the AGM in November 2022 and Paul Murray was unanimously elected to replace him.

Day-to-day decision-making is delegated to senior staff. During 2022/23 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

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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, previously overseen by Trinity Winchester Supported Housing, Trinity’s wholly owned subsidiary, were transferred to Trinity Winchester from the start of 2022/23. The subsidiary company became a non-trading entity from 1 April 2022.

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

S Broadbent F Griffiths (resigned 20 April 2022) A Fitzgerald-Barron P Raw A Ashton A Thompson F Coulter S Robinson (appointed 15 June 2022) J Spencer A Goldsby (appointed 17 August 2022) P Murray J Farthing (appointed 2 November 2022) S Jones D Macartney (appointed 20 February 2023) A Barron A Girling (appointed 21 June 2023) P M North (resigned 16 November 2022)

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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, 105 High Street, Winchester SO23 9DA CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ
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.

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

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TRINITY WINCHESTER TRUSTEES’ REPORT

for the year ended 31 March 2023

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:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities Statement of Recommended Practice;

• make judgements and estimates that are reasonable and prudent;

• · prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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:

• there is no relevant audit information of which the charitable company's auditors are unaware; and

• the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

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for the year ended 31 March 2023

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 20 September 2023 and signed on its behalf by:

Paul T Murra y

Paul Murray (Sep 21, 2023, 8:52am)

P T Murray 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 2023 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:

• give a true and fair view of the state of the Charity’s affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• have been prepared in accordance with the requirements of the Companies Act 2006.

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:

• the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

• the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

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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:

• the information given in the trustees’ report (incorporating the strategic report and the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the trustees’ report (incorporating the strategic report and the directors’ report) has been prepared in accordance with applicable legal requirements.

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:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

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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:

• We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity, and the sector in which it operates. These include but are not limited to compliance with the Companies Act 2006, UK Generally Accepted Accounting Practice, The Charity SORP for statutory accounting

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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.

• We obtained an understanding of how the charity is complying with these frameworks through discussions with management.

• We enquired with management whether there were any instances of noncompliance with laws and regulations or whether they had knowledge of actual or suspected fraud. These enquiries are corroborated through follow-up audit procedures including but not limited to a review of legal and professional costs, correspondence and a review of board .

• We assessed the susceptibility of the charity’s financial statements to material misstatement, including the risk of fraud and management override of controls. We designed our audit procedures to respond to this assessment, including the identification and testing of any related party transactions and the testing of journal transactions that arise from management estimates, that are determined to be of significant value or unusual in their nature .

• We assessed the appropriateness of the collective competence and capabilities of the engagement team, including consideration of the engagement team’s knowledge and understanding of the sector in which the charity operates in, and their practical experience through training and participation with audit engagements of a similar nature.

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

Michaela Johns (Sep 21, 2023, 4:26pm)

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: 21 Sep 2023

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 March 2023

		**Unrestricted **	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
		Funds	Funds	2023	Funds	Funds	2022
	Note	£	£	£	£	£	£
Income and expenditure
Income from:
Donations and legacies
Capital appeal	4	-	160,054	160,054	-	100,925	100,925
Other grants and donations	5	384,968	274,251	659,219	366,883	274,012	640,895
Charitable activities
Grants and contracts	6	-	21,630	21,630	-	9,836	9,836
Other charitable income	7	26,167	-	26,167	56,564	-	56,564
Housing income	8	167,202	-	167,202	77,416	-	77,416
Investments	9	3,213	-	3,213	75	-	75
Total income		581,550	455,935	1,037,485	500,938	384,773	885,711
Expenditure on:
Raising funds	10	84,737	6,307	91,044	73,914	1,254	75,168
Charitable activities	11	366,469	314,138	680,607	351,557	277,239	628,796
Housing	12	137,184	-	137,184	64,712	-	64,712
Total expenditure		588,390	320,445	908,835	490,183	278,493	768,676
Net income		(6,840)	135,490	128,650	10,755	106,280	117,035
Transfer between funds	20(i)	-	-	-	1,383,441	(1,383,441)	-
Balances brought forward at
1 April 2022	20	2,747,354	99,203	2,846,557	1,353,158	1,376,364	2,729,522
Balances carried forward at
31 March 2023	20	2,740,514	234,693	2,975,207	2,747,354	99,203	2,846,557

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 19-29 form part of the financial statements.

16

TRINITY WINCHESTER

BALANCE SHEET

As at 31 March 2023

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	£ £ £ £ 2,507,578 2,588,688 85,048 78,871 659,311 510,089 744,359 588,960 77,792 112,921 666,567 476,039 3,174,145 3,064,727 198,938 218,170 2,975,207 2,846,557 234,693 99,203 2,435,373 2,514,272 305,141 233,082 2,740,514 2,747,354 2,975,207 2,846,557 2023 2022	£ £ £ £ 2,507,578 2,588,688 85,048 78,871 659,311 510,089 744,359 588,960 77,792 112,921 666,567 476,039 3,174,145 3,064,727 198,938 218,170 2,975,207 2,846,557 234,693 99,203 2,435,373 2,514,272 305,141 233,082 2,740,514 2,747,354 2,975,207 2,846,557 2023 2022
		2,846,557

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.

These financial statements were approved by the Trustees on 20 September 2023 and are signed on their behalf by:

Paul T Murra y

Paul Murray (Sep 21, 2023, 8:52am)

P T Murray Chairman

Company registration number: 03705365

17

TRINITY WINCHESTER

STATEMENT OF CASH FLOWS

For the year ended 31 March 2023

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 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	2023 2022 £ £ 128,650 117,035 81,110 68,575 (3,213) (75) (6,177) (40,334) (33,802) (51,423)
	166,568 93,778
	3,213 75 - (385,036)
	3,213 (384,961)
	(20,559) (22,281)
	(20,559) (22,281)
	149,222 (313,464) 510,089 823,553
	659,311 510,089

18

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

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.

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.

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 relate.

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.

19

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

2 Accounting Policies (continued)

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 and pipework	2% Straight line method
Roofing and flooring	3% Straight line method
Lighting and toilets	4% Straight line method
Fencing	5% Straight line method
Equipment	33% Straight line method
Furniture & fittings	33% Straight line method

For tangible fixed asset purchases from 1 April 2019, components of purchases, buildings in this case, are assessed separately for their useful economic life for depreciation purposes. 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.

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 2023

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	2023 2022 £ £ 9,540 7,050 81,110 68,575
	2023 2022 £ £ 160,054 100,925

Trinity Winchester launched a new capital fundraising campaign in 2022/23 to fund the construction of new supported accommodation. The previous capital appeal for Bradbury View concluded in 2021/22.

21

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

5 Other grants and donations Local and Central Government Winchester City Council Core grant Outreach grants Transition grant Other Hampshire County Council Leader's grant Grant-making bodies Lloyds Bank Foundation National Lottery Community Fund Horlock Educational Trust Ladies of the Grail LCP Foundation Nationwide Building Society Beatrice Laing Trust Balcombe Charitable Trust Misselbrook Trust Simply Health Help the Homeless The O'Sullivan Family Charity Albert Hunt Trust Thomas Roberts Trust Park Family Trust Sir Jeremiah Colman Trust Community Foundation Wales Hampshire Shrieval Fund Kinsbourne Trust Perbury Foundation Other grants under £1,500 Community income Individual donations Fundraising events Donated goods Total Legacies Church, corporate and other community donations	Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds Funds Funds 2023 Funds Funds 2022 £ £ £ £ £ £ 55,000 - 55,000 70,000 - 70,000 - 46,500 46,500 - 45,000 45,000 17,133 - 17,133 - - 45,000 - 8,116 8,116 500 - 500 - - - 20,000 - 20,000
	72,133 54,616 126,749 90,500 45,000 135,500
	- 35,904 35,904 - 33,813 33,813 - 78,532 78,532 - 74,909 74,909 - 50,000 50,000 - 50,000 50,000 20,000 - 20,000 20,000 - 20,000 35,000 - 35,000 25,000 - 25,000 - 15,491 15,491 - 15,400 15,400 - 10,000 10,000 - - - - 10,000 10,000 - 10,000 10,000 10,000 - 10,000 20,000 - 20,000 - 13,800 13,800 - 6,750 6,750 - - - - 5,000 5,000 3,000 - 3,000 - - - 7,000 - 7,000 - 5,000 5,000 5,000 - 5,000 5,000 - 5,000 5,000 - 5,000 - 4,940 4,940 - 1,500 1,500 - 1,500 1,500 - - - - 1,500 1,500 - - - - 1,000 1,000 1,500 - 1,500 1,000 - 1,000 - - - 1,000 - 1,000 3,187 3,187 500 500
	89,687 215,227 304,914 72,500 219,812 292,312
	121,998 50 122,048 86,085 5,000 91,085 66,167 4,245 70,412 78,709 3,800 82,509 29,003 113 29,116 34,359 400 34,759 - - - - - - 5,980 - 5,980 4,730 - 4,730
	223,148 4,408 227,556 203,883 9,200 213,083
	384,968 274,251 659,219 366,883 274,012 640,895

Other grants and donations were received from the following grant-making bodies not identified above:

Saddlers Company Charitable Fund The Lilian Trust Masonic Charitable Foundation

Knight Charitable Trust The Lambs Hill Trust Christopher Fagan Memorial Trust

22

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

6 Income from charitable activities: Grants and Contracts

Southampton City Council Hampshire OPCC Places Impact Fund Winchester City Council Cold Weather Bed Hampshire County Council Adult Learning Grants and Contracts	Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds Funds Funds 2023 Funds Funds 2022 £ £ £ £ £ £ - - - - 3,000 3,000 - 10,500 10,500 - 1,000 1,000 - 7,930 7,930 - - - - 3,200 3,200 - 3,120 3,120 - - - - 2,716 2,716
	- 21,630 21,630 - 9,836 9,836

7 Income from charitable activities: Other income

		**Unrestricted **	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
		Funds	Funds	2023	Funds	Funds	2022
		£	£	£	£	£	£
	Other charitable income
	Room hire	23,312	-	23,312	27,569	-	27,569
	Other income	2,855	-	2,855	28,995	-	28,995
		26,167	-	26,167	56,564	-	56,564
8	Housing income	**Unrestricted **	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
		Funds	Funds	2023	Funds	Funds	2022
		£	£	£	£	£	£
	Rental income	167,202	-	167,202	77,416	-	77,416
		167,202	-	167,202	77,416	-	77,416
9	Investment income	**Unrestricted **	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
		Funds	Funds	2023	Funds	Funds	2022
		£	£	£	£	£	£
	Bank interest	3,213	-	3,213	75	-	75
		3,213	-	3,213	75	-	75
**10 **	Expenditure on raising funds	**Unrestricted **	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
		Funds	Funds	2023	Funds	Funds	2022
		£	£	£	£	£	£
	Salaries	60,494	-	60,494	55,372	-	55,372
	Promotional advertising	24,243	6,307	30,550	18,542	1,254	19,796
		84,737	6,307	91,044	73,914	1,254	75,168
11	Expenditure on charitable activities
		**Unrestricted **	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
		Funds	Funds	2023	Funds	Funds	2022
		£	£	£	£	£	£
	Salaries (including Employer's NI)	99,015	247,452	346,467	145,403	211,860	357,263
	Sessional and agency workers	10,683	21,275	31,958	73	17,952	18,025
	Other staff costs	16,521	3,939	20,460	6,026	4,284	10,310
	Other direct project costs	32,714	22,248	54,962	30,358	24,729	55,087
	Premises costs	143,870	14,250	158,120	132,169	10,779	142,948
	Office costs	41,880	4,374	46,254	22,580	6,646	29,226
	Interest on loan	12,006	-	12,006	7,975	-	7,975
	Audit and accountancy fees (statutory
	audit)	9,780	600	10,380	6,973	989	7,962
		366,469	314,138	680,607	351,557	277,239	628,796

23

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

12 Unrestricted Restricted Total Funds Unrestricted Funds Funds 2023 Funds £ £ £ £ Salaries 86,499 - 86,499 48,445 Agency and sessional security 4,320 - 4,320 4,392 Maintenance and utilities 34,424 - 34,424 5,800 Repairs and replacements 3,969 - 3,969 2,898 Other costs 7,972 - 7,972 3,177 137,184 - 137,184 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) Expenditure on housing activities	Unrestricted Restricted Total Funds Unrestricted Funds Funds 2023 Funds £ £ £ £ 86,499 - 86,499 48,445 4,320 - 4,320 4,392 34,424 - 34,424 5,800 3,969 - 3,969 2,898 7,972 - 7,972 3,177	Restricted Total Funds Funds 2022 £ £ - 48,445 - 4,392 - 5,800 - 2,898 - 3,177
	137,184 - 137,184 64,712	- 64,712
		2023 2022 £ £ 447,659 433,906 36,773 33,273 9,028 8,460 - (14,559)
		493,460 461,080
		19.25 19.50 15.50 14.50

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

Total employment benefits of the key management personnel were £108,820 (2022: £102,631).

No trustees received any remuneration or expenses during the year (2022: £nil).

14 Fixed assets Cost or valuation At 1 April 2022 Additions Disposals At 31 March 2023 Depreciation At 1 April 2022 Charge Disposals At 31 March 2023 Net book value 31 March 2023 Net book value 31 March 2022	Furniture Buildings Equipment & fittings Total £ £ £ £ 3,002,940 15,377 26,132 3,044,449 - - - - - - - -
	3,002,940 15,377 26,132 3,044,449
	437,174 11,328 7,259 455,761 69,652 2,747 8,711 81,110 - - - -
	506,826 14,075 15,970 536,871
	2,496,114 1,302 10,162 2,507,578
	2,565,766 4,049 18,873 2,588,688

There were no additions to Fixed Assets in 2022/23.

24

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

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 2022 Grants deferred Amount released to income Balance as at 31 March 2023 18 Creditors: Amounts falling due over one year Futurebuilders loan Deferred income arises when income has been received in relation to services to be delivered after the year end.	2023 2022 £ £ 4,138 5,860 920 35,403 60,108 17,264 19,882 20,344
	85,048 78,871
	2023 2022 £ £ 40,966 15,650 20,959 22,286 15,867 59,494 - 15,491
	77,792 112,921
	2023 2022 £ £ 15,491 79,331 - - (15,491) (63,840)
	- 15,491
	2023 2019 £ £ 198,938 218,170

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 8 years and 5 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:

19 Operating leases Due not later than one year Later than one year and not later than five years Minimum lease payments under non-cancellable operating leases are as follows: Futurebuilders loan	2023 2022 £ £ 104,001 120,317
	2023 2022 £ £ 3,383 4,103 8,399 3,621
	11,782 7,724

25

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

20 Analysis of funds

Analysis of Funds 2023 Restricted Funds Capital appeal (i) Lloyds Bank Foundation (ii) Learning (iii) Trinity Women's Service (iv) Dental Treatment (v) Big Sleep Out (vi) Gardening (vii) Bradbury View Support (viii) Outreach (ix) Suicide Prevention (x) Food (xi) Winter pressures /personal budgets (xii) Total Restricted Funds Unrestricted Funds Designated Funds Buildings Depreciation Fund (xvii) Cyclical Maintenance Fund (xviii) Bradbury View Support Fund (xix) Housing Contingency Fund (xx) Total Designated Funds General Funds Total Unrestricted Funds Total Funds Represented by: Restricted Funds Designated Funds General Funds Restricted Funds Capital appeal (i) Lloyds Bank Foundation (ii) Learning (iii) Trinity Women's Service (iv) Dental Treatment (v) Big Sleep Out (vi) Gardening (vii) Bradbury View Support (viii) Outreach (ix) Suicide Prevention (x) Community Foundation Wales (xiii) Emergency Counselling (xiv) Young Offenders Project (xv) Kitchen Refurbishment (xvi) Total Restricted Funds Analysis of funds 2022 Analysis of funds	Brought forward Income in year Expenditure in year Transfers At 31 March 2023 £ £ £ £ £ - 160,054 - - 160,054 - 35,904 (35,904) - - 25,374 51,500 (52,143) - 24,731 - 8,043 (8,043) - - 3,375 13,800 (9,125) - 8,050 3,062 4,245 (6,307) - 1,000 931 - (931) - - 63,461 117,223 (139,826) - 40,858 - 57,000 (57,000) - - 3,000 - (3,000) - - - 50 (50) - - - 8116 (8116) - -	Brought forward Income in year Expenditure in year Transfers At 31 March 2023 £ £ £ £ £ - 160,054 - - 160,054 - 35,904 (35,904) - - 25,374 51,500 (52,143) - 24,731 - 8,043 (8,043) - - 3,375 13,800 (9,125) - 8,050 3,062 4,245 (6,307) - 1,000 931 - (931) - - 63,461 117,223 (139,826) - 40,858 - 57,000 (57,000) - - 3,000 - (3,000) - - - 50 (50) - - - 8116 (8116) - -
	99,203 455,935 (320,445) - 234,693
	2,414,272 - (78,899) - 2,335,373 20,000 - - - 20,000 50,000 - - - 50,000 30,000 - - - 30,000
	2,514,272 - (78,899) - 2,435,373 233,082 581,550 (509,491) - 305,141
	2,747,354 581,550 (588,390) - 2,740,514
	2,846,557 1,037,485 (908,835) - 2,975,207
	Fixed Assets Net Current Assets Long Term Liabilities Total £ £ £ £ - 234,693 - 234,693 2,335,373 100,000 - 2,435,373 172,205 331,874 (198,938) 305,141 2,507,578 666,567 (198,938) 2,975,207 Brought forward Income in year Expenditure in year Transfers At 31 March 2022 £ £ £ £ £ 1,364,462 100,925 - (1,465,387) - - 33,813 (33,813) - - 7,280 55,216 (37,122) - 25,374 - 5,400 (5,400) - - 1,440 6,750 (4,815) - 3,375 - 3,800 (738) - 3,062 3,182 - (2,251) - 931 - 109,429 (127,914) 81,946 63,461 - 45,000 (45,000) - - - 3,000 - - 3,000 - 1,500 (1,500) - - - 10,000 (10,000) - - - 4,940 (4,940) - - - 5,000 (5,000) - -	Fixed Assets Net Current Assets Long Term Liabilities Total £ £ £ £ - 234,693 - 234,693 2,335,373 100,000 - 2,435,373 172,205 331,874 (198,938) 305,141
		2,507,578 666,567 (198,938) 2,975,207
	1,376,364 384,773 (278,493) (1,383,441) 99,203

26

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

Unrestricted Funds Designated Funds Buildings Depreciation Fund (xvii) Cyclical Maintenance Fund (xviii) Under One Roof Support Fund (xix) Housing Contingency Fund (xx) Total Designated Funds General Funds Total Unrestricted Funds Total Funds Represented by: Restricted Funds Designated Funds General Funds Analysis of funds (continued)	Brought forward Income in year Expenditure in year Transfers At 31 March 2022 £ £ £ £ £ 1,094,821 - (63,990) 1,383,441 2,414,272 20,000 - - - 20,000 50,000 - - - 50,000 30,000 - - - 30,000	Brought forward Income in year Expenditure in year Transfers At 31 March 2022 £ £ £ £ £ 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

20 Analysis of funds (continued)

Purpose of Restricted Funds

(i) Capital appeal

Trinity Winchester launched a new capital appeal in 2022/23 aiming to raise funds to purchase further units of move-on accommodation. In 2021/22 this fund represented the culmination of the appeal for funds to the construction, fitout and initial support of Bradbury View. Conditions of restricted donations towards the construction were met by the end of that year, and the restriction removed from those funds.

(ii) Lloyds Bank Foundation

This represents funding for core costs provided by Lloyds Bank Foundation over four 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.

(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.

(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 include income from the National Lottery Community Fund (programme RC London and South East), Nationwide Building Society, Balcombe Charitable Trust and Beatrice Laing Trust. The funds are to support residents of the charity's new accommodation project, Bradbury View, for those with high support needs.

(ix) Outreach

These are funds provided by Winchester City Council towards a full-time complex needs navigator working with rough sleepers or people in housing with complex needs to obtain/keep housing, and a weekend outreach worker. In addition we received a grant from the Office of the Police and Crime Comissioner to cover additional outreach 15 hours a week with a view to reducing begging and other antisocial behaviour in the city centre by signposting to services where help can be obtained.

27

TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

20 Analysis of funds (continued)

(x) Suicide Prevention

A grant was received from Southampton City Council towards suicide prevention. It was spent on relevant staff training in 2022/23.

(xi) Food costs

A donation was made specifically towards food costs

(xii) Winter pressures and personal budgets

These funds were given by Winchester City Council to address the increasing costs of supporting service users with food and fuel during the winter and costs incurred by residents of Trinity's accommodation projects in relation to their accommodation.

(xiii) Community Foundation Wales

This grant was towards core costs of Trinity Winchester.

(xiv) Emergency Counselling

This fund represented 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.

(xv) Young Offenders Project

These funds were received to help support young offenders at risk of homelessness.

(xvi) Kitchen Refurbishment

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

Purpose of Designated Funds

(xvii) Buildings Depreciation Fund

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

(xviii) 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.

(xix) Under One Roof Support Fund

This fund of £50,000 was designated by the Trustees for the development and support of Bradbury View.

(xx) Housing Contingency Fund

As the activities of Trinity Winchester 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. 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.There were 35 members on 31 March 2023 (2022: 35).

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TRINITY WINCHESTER

NOTES TO THE ACCOUNTS

Year ended 31 March 2023

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 reserves 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 current plans to sell the property.

23 Related party disclosures

In both 2022 and 2023 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 £5,495 (2022: £3,571); the final quarterly payment was outstanding at the year end (2022: full year) and no amounts were written off. In both 2022 and 2023 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 £2,400 (2022: £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 (TWSH), 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. TWSH had non-trading status in 2022/23.

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