2022-03-31-accounts

Status:						Kingston Churches Action on	Kingston Churches Action on	Homelessness is a	Homelessness is a
						company limited by guarantee		and a registered		charity
						governed by its memorandum		and articles of
						association.
Registered		charity	name:			Kingston Churches Action on		Homelessness
Charity registration			number:			1075890
Company		registration		number:		03735702
Principal	office and		registered		number:	StPeters Church Hall
						London Road
						Kingston Upon Thames
						Surrey
						KT2 6QL
						T:02082557400
The Trustees;						Roger Sutton (Chair)
						Aileen Almond (Resigned	26 July 2021)
						Juliet Lack (Treasurer)
						Robert Bailey
						Michelle Apostolou (Resigned		21July 2022)
						Edward Lowe (Resigned 8July		2022)
						Hilary Orton
						Declan Higgins (Resigned	7July 2022)
						Peter Gray Rigge
						Julia Burleigh-Lowe (Appointed		22 September 2021.
						Resigned 22 June 2022)
						David Lindsell (Appointed	22 September 2021)
Auditor:						Harmer Slater Limited
						Chartered Accountants 8 statutory			auditor
						Salatin House, 19Cedar Road
						Sutton SM2 5DA
Senior Management				Team:		Georgie Forshaw, Chief Executive Officer
						Kat Greenwood, Service Manager
Bankers:						Lloyds Bank pic
						CAF Bank Limited
						Virain Monev

					Restricted
				Unrestricted	Income	Total	Total
				Funds	Funds	2022	2021
			Notes	f.	f.	f	f
Income from:
Donations and legacies				189,573	77,950	267,523	241,776
Charitable acthrities				ca'7 ass	5eo ccc
Investments				57		57	244
Tofal income				737,2S2	767,615	1,504,867	'L43g,bgU
Expenditure on:
Raising funds			8	42,346		42,346	6,853
Charitable activities			9/10	735,517	783,697	1,519,214	1,138,823
Total expenditure				777,863	783,697	1,561,560	1,145,676
Net Income and net movement		in funds
for the year			12	(40,611)	(16,082)	(56,693)	293,914
Reconciliation offunds
Total funds brought	forward			471,154	69,570	540,724	246,810
Total funds carried	forward		20	430,543	53,488	484,031	540,724

					Notes	2022	2021
						E
Cash flows from operating		activities
Net Income						(56,693)	293,914
Adjustments for:
Other interest receivable-and		similar income—				(57)	— (244)
Changesin:
Trade and otherclebtors						(1~00)—————(31421)—
Trade and other	creditors					(84,084)	94,781
Cash generated	from operations					(250,334)	357,430
Interest received						57	244
Net cash from operating activities						(250,277)	357,674
Net increase in	cash and cash equivalents				22	(250,277)	357,674
Cash and cash equivalents		at beginning		ofyear		624.043	266,369
Total Cash and	cash equivalents		at end ofyear		17	373,766	624643

3.Accountng pogcles )continued)
Expenditure
Evronrii i i x rl . u ~ ~ v ~ « o V Ovllgatlol I IU llleke s payment ica ihlrc party, lt is probable trial setgement will be required and the amount ofthe obligation can be measured relalbly. Expenditure is included on an accruals basis inclusive ofVAT.
Expenditure is classified under headings as fogows:
a) Cxpendlture on charilsble sulivitles Includes ag costs innurrnrl by the charity In underlaking activities that further its	charitable
alms for the benefit of its beneficiaries, including those support costs and costs to the governance ofthe charity apportioned charitable activities which are Incurred directly in fulfilling the charily's objectives:		to
b) other cxponditure inolurlss ag expenditure thai is neilher related to raising funds for the chenty nor part of its expenditure charitable activities		on
Aftnssgon ofSupportCosts
Support costs are those functions that assist the work ofthe charity but do not directly undertake charitable activities. Support costs include back office costs, insuiais:e, licenses, subscrlptlons, security, Hk and accounting services, bank service charges and depreciation costs which support the charity's projects snd activities. These costs have been allocated to expenditure on charitable activities and have been split between restricted and unrestricted funds based on an appropriate basis including staff time, floor space and staff numbers.
Fund accounting
Unrestricled funds are avagsble for use atthe discretion ofthe trustees to further any ofthe chsriity's purposes.
' s ri ' s ark 3 be kustvev i'oi a psrticuisr future project or commitmeiit rr I i xs s rr x*~
Restricted funds are subiected to restncbons on their expenditure declared by the donor or through terms ofan appeal, into one oftwo sub-classes; restricted funds or endowment funds	and	fall
Tangible assets
Tangible fixed assets are stated at historical cost less depreciation where appropriate.
Depreciation
Depreciation is charged by annual instelments estimated to write offtheir cost less any residual value over the expected useful lives which equate to the fogowlng rates:
Computer &Office equipment 33%straight line
Impairment offixed assets
Fixed assets are subject to review for impairment when there is an indication ofa reduction in their carrying value. Any is recognised in the year in which it occurs in the corresponding Staement of Financail Activities category.	impairment
Debtors
Debtors are recognised iniTially at transaction price. They are subsequently measured at amortised cost, less provision	for
kkebjaethseiarideace. will not be able to collect sg amounts due according lo the original terms ofthe debt.
Cash at bank and In hand
Cash st bank and in hand Includes cash and short term liquid investments with a short maturity ofthree months or less date of acquisition or opening ofthe deposit or similar account.	from	the
Creditors
Creditors are recognised where the charitable company has s present obligation resulting from a past event that will probably result In the transfer offunds to a third party and the amounts due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normsgy recognised st their seglement amount after allowing for any discounts due.
Taxation
The charitable company is a charity within the definition ofsection 467 Corporation Tax Act 2010and is therefore able to take
advantage ofthe exemptions given by sections 486 snd 486ofthat Act. Accordingly, there is no Corporation Tax charge accounts.	in these
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8	. Charitable Activities (con	tinu	ed)
						Unrestricted	Restricted	Total
	2021					Funds	Funds	2021
						5	6
	Income
	Access Project					446,462		446,462
	Grants
Royal Borough of Kingston Upon Thames The 29th Msy 1961Chaiitsble Trust Mrs Smith & Mount Trust London Community London Huniulusx Collecgve Paracletos Leatherse!!er ccp as oslcode La&sir Homeless Link ——National.Loltery- John Lewis Lloyds Bank Foundation						1,500 12,500 10,000 20,000 33,000	524,228 7,500 1,667 5,000 20,000 39,790 73.923 2,000	524,228 7,500 1,667 1,500 12,500 10,000 25,00U 20,000 39,790 73,923 2,000 33,000
						77000	674,106	751,108
	Total Chadtable Activities					523,462	674,108	1,197,570
7	Investment Income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds 8	2022 6	Funds 8	2021f
	Bank Interest Receivable
					Direct	Support	Total	Total
					Costs	Costs	2022	2021
8	Expenditure on Raising Funds
	Costs ofFundraising				21,933	20,413	42 346	6,853
							42,346	6,853
9	Expenditure on Charitable	Activities		by Fund Type
						Unrestricted	Restricted	Total
						Funds	Funds	2022
	2022					6	6	8
	Advice Services Access Project Joel Drug &Alcohol Stsbilisation		Unit			102,708 540,045 75,297	44,987 103,211 441,335	147,695 643,256 516,632
	Rough Sleeper Accommodation Support Costs		Plan			8,682 ~i3	50,682 3 700	59,364
						, 1	.63
						Unrestricted	Restricted	Total
	2021					Funds	Funds	2021
						6	5
	Advice Services Access Project Joel Drug &Alcohol Stabilisation Unit Next Steps Accommodation Programme Rough Sleeper Accommodation Programme Covid 'Everyone In' Programme Support Costs					8,297 456,130 292 28,928	96,549 113,398 112,000 24,099 20,881 278,249 19,895	104,846 569,528 112,000 24,099 21,173 307,177
						473,752	665,071	1,138,823

10 Expenditure on Charitable		A	ctivities	by Activi	ty Type
							Activities	Support	Total
							Undertaken	Costs	2022
2022							Directly	(Note 11) f
Advice Services Access Project Joel Drug &Alcohol Stabilisation Rough Sleeper Initiative Rough Sleeper Accommodation National Lottery			Unit Plan				108,801 542,997 414,131 122,934 38,382 50,526 1,277,771	38,894 40,899 102,501 29,333 20,982 8,834 241,443	147,695 583,896 516,632 152.267 59,364 59,360 1,5tggt4
							Activities	Support	Total
							Undertaken	Costs	2021
202'I							Directly
							8
Advice Services Access Project Joel Drug &,Alcohol Stabilisation Unit Next Steps Accommodation Programme Rough Sleeper Accommodadon Programme Covid 'Everyone In' Programme							73,295 527,836 90,809 20,492 16,972 220,524	31,551 41,692 21,191 3,607 2,201 86,653	104,846 569,528 112,000 24,099 21,173 307,177
							951,926	186,895	1,138,823
Further analysis ofactivities	undertaken			directly by the Charity		shown above.
								2022	2021
								5	8
Salaries, Social Secudity and Access Property Costs Other Direct Costs	Employer			contribution	to Pensions			687,423 391,483 188,W 1477,771	462,260 385,172 1,496 951 928
Analysis ofSupport Costs
					Staff Costs	General Office	Premises & Other Costs	Governance	2022 Total
						Costs
2022						f
Advice Services Access Project Joel Drug &Alcohol Stabilisation Rough Sleeper Initiative Rough Sleeper Accommodation National Lottery		Unit Plan			25,015 28,268 61,230 19,897 14,042 7,588 156,038	6,842 5,702 18,245 5,701 3,421 1 140 41,051	6,482 6,466 21,545 3,272 3,241 15 41,021	555 463 1,481 463 278 93 3333	38,894 40,899 102,501 29,333 20,982 8,834 241,443
Raising funds					15,786 171,824	2204 43,255	2161 43,182	262 3,595	20413 261,856

Net Income forthe year	Net Income forthe year
This is stated after charging:				2022	2021
				6	F
Auditor's remuneration:
Audit fess
Staff Costs
The total staff costs and	employee	benefits for the reporting	period are analysed as follows:
				2022	2I321
Wages and salaries				773,039	504,616
Social security costs				65,012	41,813
Employer contributions	to pension	plans		34,719	27,424
				6	5I3853

employees d	uring the year is analysed as follows:
		2022		2021
		No.		No.
Direct charitable			20		14
Governance	and Support		4		3
Raising funds			1

						2022	2021
						6
Obligations	under	operating	leases	expiring	in less than one year	306,464	298,692
Obligations	under	operating	leases	expiring	in ons to five years	799,377	845,170
Obligations	under	operating	leases	expiring	after five years	355531	424,343
						1,411,371	1,568,206