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K,INGSTON CHURCHES
KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
Financial Statements
31" March 2024
Company Registration Number.. 03735702
Charity Registration Number.. 1075890

KINGSTON CHURCHES A￿ ION ON HOMELESSNESS
(A company limited by guarantee)
Year Ended 31 March 2024
CONTENTS
Page 1 Reference and Administrative details
Page 2 Trustees Annual Report (incorporating the Directors,
Report)
Page 20 Independent Auditor's Report
Page 24 Statement of Financial Activities (incorporating an income
and Expenditure account)
Page 25 Statement of Financial Position
Page 26 Statement of Cash Flows
Page 27 Notes to the Financial Statements

KINGSTON CH IJRCHES ACTION ON HOMELESSNESS
IA company limited by guarantee)
Year Ended 31 March 2024
Reference and Administrative details
Statu5:
Kingston Churches Attion on Homelessness is a
company limited by guarantee and a registered charity
governed by its memorandum and articles of
association.
Registered charity name:
Kingston Churches Artion on Homelessness
Charity registration number.
1075890
Company registration number.
03735702
Principal office and registered number.
St Peters Church Hall
London Road
Kingston Upon Thames
Surrey
26QL
The Trustees:
Roger Sutton {Chair)
David Lindsell
J uliet Lack (Treasurer)
Robert Bailey
Elizabeth Sansom (Resigned 18 September 2024}
Hilary Orton {Resigned 20 March 2024)
Peter Gray Rigge (Resigned 14 May 2024)
Gillian Boden (Appointed 14 May 2024}
Peter Edwards (Appointed 17 July 2024}
Anne O'Neil (Appointed 17 July 2024)
Julian Adam5 {Appointed 17 July 20241)
Shaw Gibbs (Auditl Limited
Salatin House,19 Cedar Rd
Sutton, Surrey SM2 5DA
Auditor..
Senior Management Team:
Georgie Forshaw, Chief Executive Officer
Kat Greenwood, Service Manager
Bankers:
Lloyds Bank plc
CAF Bank Limited
Virgin Money

KINGSTON CHURCHES ACTION ON HOMELESSNESS
IA company limited by guarantee)
Chair's Report
Year Ended 31 March 2024
CHAIR'S REPORT
Welcome to KCAH'S annual report.
Last October we celebrated being 30 years old.
It has been a challenging year, the demand for our services has increased and we
have struggled to find staff and staff of the right quality to enable us to provide
these services.
I said last year in our drop-in service (HCIS), which offers advice on housing and
benefits to those in danger of being homeless that the number of people seeking
our help had doubled and again this year the demand has grown substantially. A
noticeable spike in the need for housing for asylum seekers was unprecedented
alongside our habitual foorfall. As such we found ourselves in a position to run a
Winter Night Shelter (WNS) once again to support those that would otherwise rough
sleep. For the first time in our history of providing a WNS, half of the attendees were
asylum seekers. I must give my thanks specifically to the 110 volunteers who
ensured this provision was available to those most in need.
Our supported housing project (Access) offers accommodation in shared houses for
around 45 people across Kingston and support to those in the project to develop
skills and to live independently. Unfortunately, we experienced challenges with some
of the tenants about rent and bills collection. We remain having a fluid approach to
understanding the needs of those in our accommodation and work to a future plan
to support people to ensure payments are made to the organisation.
"The Bridge" offers drop-in support to those who rely on substances who are
sleeping rough or in danger of doing so. This service has built a strong reputation in
the community working collaboratively with partner agencies and has become key in
positive interventions for those who would otherwise have no access to support for
their needs.

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee}
Chair's Report
Year Ended 31 March 2024
It is challenging enough for our staff to see such unhappiness and, of course, the
growing number seeking our support puts a further strain on them. The trustees are
so grateful for the devotion and care they give to the homeless.
Ro46r SMt+ov]
KCAH Chair of the Board of Trustees
"I've gcv?e from sieeT)ing o-.
, buk)eo to havi-. g my olv
place to call hcme aYFd
fcr that, I am eterY)aliy
grateful."
PA U L 10 R fv1 1 R 14 C.1 J C L l E T
KINGSTON CHURCHE:
action

KINGSTON CHURCHES ACllONI ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report (incorporating the Director5, Report)
Year Ended 31 March 2024
The Trustees, who are also the Directors, for purposes of company law, present their
report together with the audited financial statements of the charity for the year
ended 31st March 2024.
Information on page 1 forms part of this report. The financial ststements comply with
the current statutory requirements, the memorandum and articles of association and
ststement of Recommended Practise - Accounting and Reporting by Charities: SORP
applicable for charities preparing their accounts in according with the FRS 102.
OBJECTIVES & ACTIVITIES
Kingston Churches Action on Homelessness (KCAH) was set up by over 50 churches in
the Royal Borough of Kingston in 1993. Under the terms of the revised Articles of
Association adopted in November 2013, the object of the charity is to "relieve poverty
and distress amongst persons in the Royal Borough of Kingston upon Thames and its
surrounding areas by the provision of accommodation, information, advice, assistance
and other services and resources on housing matters"
The Trustees have complied with the duty in section 17(5) of the Charities Act 2011 to
have due regard to public benefit guidance published by the Charity Commission.
OUR VISION AND MISSION
The Vision that shapes our annual activities remains that 'Everyone in Kingston is in a
safe and stable home and is able to build a happy life,. Our primary goals and
purposes detailed in our Mission Statement are:
Helping people into immediate, safe accommodation by referring them
to appropriate places, such as short-term housing or hostels.
Equipping people with the knowledge and independent skills they need to
manage their housing successfully.
Supporting people to build on the aspects of their lives that will keep them in a
safe and stable home.

KINGSTON CHURCHES ACTION ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report {incorporating the Directors, Report)
Year Ended 31 March 2024
OUR AcfiviTIES
During the year ending 315t March 2024, the following services and activities help to
support our aims and objectives:
Housing Crisis Intervention Service {HCIS) - this is a weekday, drop-in
advice and referrals service for people in housing crisis.
Resident Support Team (RST) - our team which provide dedicated support
for people living in KCAH-rnanaged accommodation and in council housing as
part of the 'Everyone In, strategy.
Housing Services Team - this is the team who manage our propety
portfolio, help residents with rent arrears and support RST and HCIS.
The Bridge - this is a support centre for people who have experienced
homelessness and face i55ues around drugs and alcohol.
Winter Night Shelter (WNS)
we provided overnight shelter for 25 different
guests at Everyday Church, Kingston in early 2024 until March 31 St 2024.
Strengths-Based Practise - we continue to develop and deliver our
strengths-based approach across the organisation.
ACHIEVEMENTS AND PERFORMANCE
Housing Crisis Intervention Service (HCIS)
HCIS is the backbone to the work of KCAH and is a lifeline for single people in housing
crisis in the Kingston Borough. The team runs a face-to-face, drop-in advice and referrals
service for people in housing crisis, open on weekdays from 10am
1 pm. HCIS is
funded in part by a commissioned contract with Royal Borough of Kingston ('Single
Homeless Pathway,) and through other grants and donations.

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
We offer a sensitive, person-centred approach to people using our services.
Following an assessment of a person's needs, we create a plan involving free,
confidential, impartial advice and advocacy on housing, welfare benefits, access to
health seniices and securing emergency housing. If appropriate, people may be
referred into one of our supported housing options, enabling a seamless handover to
the KCAH Resident Support Tearn.
From 1 April 2023 to 31 March 2024
HCIS registered 414 new Cases - an Increase of 22 cases from last year,
Advisors spent over 7 hours trying to re501ve each case, on average.
We have run an advice service for over 20 years. The need for this service is deep-
seated but heightened by the ongoing economic situation. As well as an increase in
new registrations from 392 in the year to March 2023 to 414 in the same period
ending March 2024, we have, in particular, seen approaches from people in
employment double. Much of this stems from rising property costs including rents
and utilities which has widened the audience affected. Additionally, we have also
seen a record spiral in the number of foodbank vouchers we issue.
Resident Support Team
Our Resident Support Team (RST) support up to 55 people who would otherwise be
sleeping rough or sofa surfing. They live in shared houses or flats that are either
leased by KCAH or managed by the local council.
The RST is made up of 3 'Asset Coaches, who support individuals with complex needs,
including mental and physical illness, substance misuse, unemployment and social
isolation many need intensive interventions. Asset Coaches are specially trained in a
'strengths-based' approach to develop a tailored support plan for each person. IYS
designed to help people explore their interests and passions and to develop the
necessary skills, resilience and self-confidence to help them to live independently and
get and secure a safe and stable home.

KINGSTON CHURCHES ACT50N ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
KCAH have been able to take residents on outings to support and enhonce their
interests. The staff have been busy with additional challenges of our residents over the
year and we were able to develop a volunteer team to support outings.
In December our long term volunteer Alison took 5 residents to Hampton Court Palace,
With her are two residents, one who has an extraordinary talent for art, he hasn't ever
had the opportunity to visit Hampton Court Palace and found it inspiring - so much so
he immediately Wc7S able to increase his portfolio.
Housing Services Team
The Housing Services Team (HSD is a person-led, strengths-based support for the
people with whom we work.
KCAH provide temporary supported housing for single people who find themselves
homeless. The houses are leased by KCAH from private landlords. We offer two-year

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee}
-Trustees' Annual Report (incorporating the Directors, Report}
Year Ended 31 March 2024
accommodation in shared houses, all located in the Kingston Borough. Our tenants
are provided with support and encouragement using a support plan so that, in time
they can move out of homelessness into independent accommodation of their own.
The charity currently sub-lets 11 properties accommodating up to 45 people.
Our Resident Support Team leader currently oversees the finances of our
accommodation services by monitoring rent and bills payments by tenants alongside
supportive inteNentions from the Asset Coach if there are arrears accruing. Tenants
are invited to discuss any financial hardship they may be experiencing and together
they work out a plan.
The aim is for the tenant to be empowered, recognising the responsibilities of being
a tenant and feeling in control of their finances, whilst the manager and the
organisation have a realistic and safe response to the debts. Instead of punishing
tenants who are on low incomes, struggling to cover their necessary expenditures,
we work on maximising their income and setting up practical repayment plans.
Our Property Services Officer is in charge of handling the property portfolio of
KCAH'S Access accommodation project, whether that be dealing with repairs, liaising
with homeowners, or inspecting the state of our properties. This Property Services
Officer role is essential in maintaining a high standard in our properties, ensuring
they are safe, warm homes for the duration of our tenants, stays.
The Bridge
As mentioned in last year's report unfortunately the Joel Stabilisation Centre which
sought to provide a residential home and intensive 1.1 support to people who had
experienced rough sleeping and face significant issues around drugs and alcohol
closed. We opened a service for the people we work with who use substances
and have been sleeping rough or are at risk of sleeping rough. 'The Bridge, offers
drop-in sessions, group work, holistic groups, health and wellness advice, counselling
and outreach to wherever people are based. It's designed to be a friendly, welcoming
space that is highly accessible to people who are harder to reach in the community.
The Bridge team currently has an active caseload of around 62 clients.
Commissioned and funded by the Office for Health Improvement and Disparities
(OHID) via the Royal Borough of Kingston, we are aiming to enable people who need
help and support to gain direct access to the services they need from providers, such

KING)TONI CHURCHE) ACTION ON HOMELESSNEs5
IA company limited by guarantee)
Tru)iee> Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
as Kingston Wellbeing. We believe that this initiative fits well with our mission to
work with people in the Borough of Kingston to help them get and keep a safe and
stable home.
Tessa is part of the team c7t The Bridge, a KCAH service for people v/ho hove
experionced tho trauma of homolossness and use substancos. Having living experience
put5 Tessa in a unique position to support those that attend the Bridge. One of her
fabulous s,tills is art￿lork and she enjoys running a weeKI ly art group.
"The Bridge is G friendly, safe and neutral space where people can Just pop in for a chat
and G cup of tea and find out more about what we offer. They often know us and we
know them already, so the trust IS there.
Winter Night Shelter (WNS)
We were fortunate this year to receive a donation of £25,000 from a single donor to
run the WNS. We ran the shelter at Everyday church in Kingston with the help of over
100 volunteers.
Ambitions to start the shelter in November/December as the weather turned colder
were hampered by recruitment challenges. Recruitment across the sertor has been
difficult and this was further compounded by it being a short-term contract with
largely anti-social hours.
It was an extraordinary feat to stand up the WNS given the challenges we faced.

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
The shelter gave sanctuary to 25 people and the Impact Summary below provides
historic and current information collected and submitted to Housing Justice about
the WNS. Aligning with national statistics we offered shelter to a larger number of
asylum seekers than ever before. This drove positive local partnership working and
broke down barriers in our community.
A survey was sent out to all our WNS volunteers to gather all vital feedback on the
running on the shelter and ensuring that volunteering at KCAH is a rewarding
experience. We had positive feedback from our stalwart supporters who had all felt a
sense of value and community camaraderie. It was recognised by all as a valuable
intervention for those who are homeless in Kingston and had been missed as a
provision since COVID.
We also hosted a BBQ at KCAH offices to thank those that volunteered their time at
the shelter. This was a success despite the Great British weather sending us torrential
rain on the day.
10

KINGSTOIN CHURCHES ACTION ON HOIMELESSNESS
IA company limited by guarainLee
Trustees, Annual Report (incorporating tne Directors, Report)
Year Ended 31 March 2024
KCAH Winter Night Shelter (Kingston upon Thames)
Tot)l GiJw.tr
Winter Gu8=
ToLIl Bgd-
Day-. Opgn
par bgd
Iwirterl
Bgdntghts
25
25
20
72
1.25
1440
Shelter Data
Bod CempD*itson
Tt)ts18éd= 4013- Pre￿￿•Trt
Jui¥is
JDllf14
Mové-on rate"
IQ&I 2013 - Pr6d8nt
Po-￿¥9 Move"on Rat&
2023124
Nuffib•r ol FfE StsFF
110
46Vo
84Yth
Cue*. wilh cunert of
T￿•￿1 •rnpltyim•vrt
12Yo
Totsl Guo..L 2013 - Prg£fjnt
Cugst Nation31ty 9023,'24
Gua-t ago pvofilg 2023124
Gu&-* 9¥nder profil& 20ry31 24
Factor Contributing to Hom818--
2023124
Gu84 Support N80d-
Length of Stsy 2023124

KINGSTON CHURCHES ACTION ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
Strengths-Based Practice
Thanks to a National Lottery funded programme, we have undertaken a root and
branch, charity-wide implementation of 'strengths-based' practise. We recognise that
homelessness is not just a housing issue, and a strengths-based approach is a key part
of helping our clients reach their full potential. It helps us to focus on a person's
strengths and interests, rather than the negative labels that often dominate their
experience of the current housing and benefits system, keeping people trapped in a
'deficit mindset,.
'If you focus on people's weaknesses, they lose confidence."
We firmly believe that helping people to explore their strengths and interests builds
self-worth, confidence and a sense of identity. In turn, this empowers people to rebuild
their lives, move on to independent living and manage their housing successfully.
Strengths-based approach is now embedded in our culture - an achievement we are
particularly proud of, as it was done in the shadow of the pandemic. Standing by our
practice has been challenged this year as we saw a larger proportion of those in our
accommodation project disengage and struggle with the cost of living. We continue
to be fluid in our approach and be the positive intervention to intervene in someone's
cycle of homelessness.
Fundraising Highlights
KCAH took the decision to create the new position of Marketing and Communications
manager designed to raise the profile of the charity, its challenges and messaging to
then build sustainable income.
Dan Whittingham was brought on board for the post in September 2023 which
enabled us to engage in a range of new activities for Christmas including collecting
donations and helping people pack their bags at Waitrose in Surbiton. It was a great
effort, team building exercise, and we raised over £1,000.
12

KINGSTON CHURCHES ACTION ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report {incorporating the Directors, Report)
Year Ended 31 March 2024
Staff and Volunteers at Waitrose, Surbiton-December 2023
Alongside the decision to recruit a Communications and Marketing Manager, KCAH
started working with an external fundraiser to help raise money from Trusts and
Foundations and add to our income streams. We recognised this investment will tske
time to develop but £56,000 was secured from the fundraiser's work in the financial
year.
Volunteers
Volunteers have always played a crucial role in how we function as a charity and
engage with the local community. We try and offer as many volunteering opportunities
as possible, such as inviting students from local schools and businesses to carry out
light DIY and painting on our premises or the properties we manage. Volunteers with
specialist skills often offer their time and expertise to help run workshops, such as
gardening, arts and crafts or cooking. This is a key part of our strength-based work
with residents to help them explore interests, develop social and life skills.
As indicated above, the Winter Night Shelter was run with assistance from 110
volunteers some of whom continue to support the charity on a regular basis. We also
13

KINGSTON CHURCHES ACTION ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
have a dedicated team of 4 skilled volunteers who help us with administrative tasks in
the office throughout the week They undertake tssks such as data entry, answering
phones, welcoming people into the drop-in advice seniice, dealing with enquiries via
phone and email. Suffice to say, theyform an invaluable part of our team and we would
struggle to operate without their help.
Our office volunteers give 24 hours of their time a week.
This equates to £380 pw
£20,000 a year (approx.)
Future Plans
Business Plan
Our Business Plan outlines our agreed plans and ambition for what we wantto achieve.
It is a working document which is regularly reviewed and updated by management
and Trustees. With COVID-19 radically altering the landscape of the homelessness
sector, KCAH understands that we must continue to be responsive to whatever the
current needs are. Our focus for 2024/25 is to continue to provide all key services
whilst continuing with our strategy to generate more sustainable income.
Winter Night Shelter
KCAH is uniquely placed with regards to interventions for those that are street
homeless or threatened with homelessness. We are actively seeking funds to
support the opening of another WNS for winter 24/25. We have seen an ordinarily
fallow period for approaches to the organisation in the summer, deliver record
numbers. Aligning with this is data that tells us that local homelessness on the rise.
Recognising that means that, should the funds be available, we aim to positively
intervene in street homelessness during next winter.
Sustainable Funding
Much of our grant funding currently comes from local and central government which
are specific and time limited. This is also true of some grants received from charitable
14

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee}
Trustees, Annual Report {incorporating the Directors, Report)
Year Ended 31 March 2024
trusts. We are blessed with a healthy level of donations from individual donors, local
churches and businesses. Within this, the management and trustees are conscious of
our vulnerability and continue to explore ways to seek more sustainable funding. In
this respect we are moving forward with our fundraising strategy built around the
Marketing and Communications Manager and, supplemented with support from the
external professional fundraising consultant.
STRUCTURE, GOVERNANCE AND
MANAGEMENT
Governing Document
Kingston Churches Action on Homelessness is a company limited by guarantee
governed by its Memorandum and Articles of Association. It is registered as a charity
with the Charity Commission. Its members are the Trustees who will contribute £1 each
in the event of the dissolution of the charity.
Appointment of Trustees
In accordance with the Memorandum and Articles of Association, trustees of the
charity are elected to serve for a period of three years and may subsequently be
reappointed for up to two additional three-year terms. New trustees may be appointed
by the existing trustees who are the members of the charity with representation
encouraged from Surbiton Churches Together, Malden Churches Together and
Kingston Churches Together. The maximum number of trustees is twelve and the
minimum is four. The trustees seek to ensure that the needs of the client group of the
charity are appropriately reflected through the diversity of the trustee body.
Trustee Induction and Training
New trustees become familiar with the practical work of the charity through their
induction, initiated by the Chair and the Chief Executive Officer. The charity has a
15

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
proforma guide which is completed at induction and this shows the dates at which the
various parts of the indurtion process have taken place. Trustees are encouraged to
allocate time observing the day-to-day operations of the charity. Detailed financial and
operational information is provided to the trustees at each meeting and an explanation
of this is provided when a trustee indicates that he / she does not understand the full
implications of the information given. Trustees are aware of the various Charity
Commission publications that can be obtained to assist them with their duties.
Organisational Structure
The trustees of the KCAH typically meet six times a year and are responsible for the
strategic direction and policy of the charity. At the end of the financial year, there
were six trustees from a variety of professional backgrounds, making a contribution
relevant to the work of the charity. The Chief Executive Officer is responsible for the
strategic development, public relations and overseeing day to day operations. The
Chair of the trustees and the Treasurer meet regularly with the Chief Executive
Officer.
Risk Management
The Trustees review the strategic risks which impact KCAH'S ability to deliver its
strategy periodically. Operational risks which are associated with identifying
potentially inadequate internal practices, policies and systems that might result in a
loss to the organisation are delegated to the senior management.
The key strategic risk KCAH faces is the financial sustsinability of the organisation
given its current reliance on Government-backed funding to support the services
provided. There is considerable uncertainty around the level, nature and scope of
future funding from the Government for the services that KCAH provides. The
Trustees are seeking to mitigate this risk primarily by:
continuing to develop and implement its fundraising strategy which includes
marketing, communications and fundraising functions.
identifying and implementing meaningful efficiencies in work practices that
effectively reduce the core cost base.
regular monitoring and scrutiny of progress made against plan.
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KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
-Trustees' Annual Report (incorporating the Directors, Report)
Year Ended 31 March 2024
monthly forecasting of cash flows and reserves and updates of operational
plans.
Financial Review
The net deficit and net movement in funds for the year was £154,061 (2023- £45,496
deficit).
Total income was £1,090,816, a decrease of £84,951 on 2023. The reduction principally
reflects income received in 2023 for the Joel Stabilisation unit (Joel) of £121,180 prior
to its closure in June 2023. Income from ongoing services increased by £36,229
although in December 2023 KCAH completed its support work for 18 residents placed
in local council supported HMOS that had been primarily funded through grants from
the Rough Sleeper Initiative programme.
Donations in 2024 of £174,124 (2023-£173,464) included a donation of £25,000 from
New Life Church to help set up and run a Winter Night Shelter which operated from
January to March 2024. Income from Trusts and Foundations of £132,249 increased by
£56,405 with the charity awarded a grant of £30,286 from the National Lottery's
Community Organisations Cost of Living Fund to support increased staffing in HCIS as
well as a grant of £20,000 from the Sisters of the Holy Cross to assist with the annual
running costs. Income from Access properties was down £11,733, the result of lower
occupancy rates in certain properties.
Expenditure of £1,244,877 was up £23,614 on 2023. The costs of running Joel in 2023
were £113,418. Excluding Joel there was an increase in expenditure in 2024 of
£137,032. This reflects higher levels of arrears in tenants, rent and service fees and the
challenges with their recoverability. The increase in the bad debt provision of £76,432
{2023-£18,887) recognises this. In addition, the one-off costs of running the Winter
Night Shelter were £39,071 and HCIS direct costs, in particular staff, were up £30,178.
At 31 March 2024 total funds were £284,474 (2023- £438,535) with unrestricted income
funds of £269,446, and restricted income funds of £15,028.
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KINGSTON CHURCHES ACflON ON HOMELESSNESS
IA company limited by guarantee)
Trustees, Annual Report (incorporating the F)irectors' Report)
Year Ended 31 March 2024
Reserves Policy
The trustees have reviewed the charity's reserve policy during the year which is
designed to support the following situations:
a) To sustsin KCAH'S operations within the Royal Borough of Kingston through
periods of economic downturn and uncertainty for long enough to take remedial
action.
b) To facilitate the day-to-day operation of its activities, and in particular, to enable it
to meet anticipated liabilities as they fall due. The reserves are necessary to cope
with fluctuations in cash flows due to grant income being received in arrears or
budgeted expenditure being incurred in advance of the receipt of matching
income.
c) To enable a service or project to continue in the event that grant or other funding
is withdrawn, ends temporarily without replacement or is not sufficient to fund a
service at an agreed level. This would allow a period of continuity while alternative
sources of funding are sought, or if ultimately required, to allow the company to
run down an activity or project in an organised manner while fulfilling its legal
obligations.
d) To develop new services or expand current ones in line with the current needs of
the communitywhile supporting existing clients and staff during periods of change.
e) To survive unexpected setbacks and problems arising from internal or external
causes.
The trustees have reviewed the required level of free reserves tsking into consideration
the risk profile of the charity, its planned activities for the coming year, progress in the
development and implementation of the fundraising strategy and the plans for the
future. Taking account of these factors the trustees have determined that the minimum
level of free reserves to be held is between £200,000 to £300,000.
Investment Policy
The Charity's funds are spent in the short term so there are no funds considered
available for long term investment. The trustees have decided to hold any surplus
amount available in interest-bearing instant access or deposit accounts
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KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
Trustees, Annual Report (incorporating the Directors, Report}
Year Ended 31 March 2024
Trustees, Responsibilities Statement
The trustees, who are also directors for the purposes of company law, are responsible
for preparing the trustees, report and the financial ststements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each
year which give a true and fair view of the state of affairs of the charitable company
and the incoming resources and application of resources, including the income and
expenditure, for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently,"
observe the methods and principles in the applicable Charities SORP,"
make judgments and accounting estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standards have been followed, subject
to any material departures disclosed and explained in the financial statements",
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are
sufficient to show and explain the charity's transactions and disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure
that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
The trustees, annual re
and the strategic report were approved on 20th November
2024
si
on behalf of the Board of Trustees by:
Roger Sutton
Chair of the Board of Trustees
19

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON
CHURCHES ACTION ON HOMELESSNESS
Opinion
We have audited the financial statements of Kingston Churches Action on Homelessness for the year
ended 31 March 2024, which comprise the Statement of Financial Activities, Balance Sheet, Statement
of Cash Flows, and Notes to the Financial Statements. including a Summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is United Kingdom
Accounting Standards, comprising Charities SORP FRS 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the State of the charitsble company's affairs as at 31 March 2024 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; and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for oplnlon
We conducted our audit in accordance with International Stsndards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of
the charitable company in accordance with the ethical requirements that are relevant to our audit of the
financial ststements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtsined is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial statements, we have concluded thatthe trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or condition5 that, individually or collectively, may cast significant doubt on the company's ability
to continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees, with respect to going concern are described
in the relevant sections of this reporL
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustee5' are responsible for the other information
contained within the annual report. Our opinion on the financial ststements does not cover the other
information and, except to the extent otherwise explicitly 5tsted 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
20

KINGSTON CHURCHES ACTION ON HOMELESSNESS
{A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON
CHURCHES ACTION ON HOMELESSNESS
the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to
be materially misstated. If we identify such material inconsistencies or apparent material
misstatements. we are required to determine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charites (Accounts
and Reports) Regulation 2008 requires us to report to you if, in our opinion:
the information given in the Trustee5' Report is inconsistent in any material respect with the financial
statements; or
sufficient accounting records have not been kept, or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audiL
Responslblllties of Trustees
As explained more fully in the Statement of Trustees, Responsibilities (set out on page 19), the trustees
(who are also the directors of the charitable company for the purposes of company law) are responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view,
and for such internal control as the trustees determine is neces5aryto enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to liquidate the charitable
company or to cease operations. or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial staternents
We have been appointed as auditor under section 145 of the Charities Act 2011 and report in
accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatemenL whether due to fraud or error, and to issue an auditorfs 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 alway5 detect a material misststement 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 ststements.
Irregularitie5, 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
21

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON
CHURCHES ACTION ON HOMELESSNESS
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
The extent to which the audit was considered capable of detecting Irregularities including fraud
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compliance with applicable laws and
regulations,.
we assessed the extent of compliance with the laws and regulations identified above through making
enquirie5 of management and inspecting legal correspondence,. and
identified laws and regulations were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
We considered the nature of the Charitable company's control environment, and reviewed the
Charitsble company's documentation of their policies and procedure5 relating to fraud and compliance
with laws and regulations. We also identified the laws and regulations applicable to the charitable
company through discussions with the Trustees and other management, and from our cumulative audit
knowledge and experience of the charitable company.
We obtained an understanding of the legal and regulatory framework that the Charitable company
operates in, and identified the key laws and regulations that:
had a direct effect on the determination of material amounts and disclosures in the financial
statements. These included the Companies Act 2006, the Charities Act 2011, Places of Worship Act
1855, the Charities SORP, and UK financial reporting standards as issued by the Financial Reporting
Council; and
do not have a direct effect on the financial statements but compliance with which may be
fundamental to the Charitable company's ability to operate or to avoid a material penalty. These
included the Charitable company's regulatory requirements.
We assessed the susceptibility of the charitable companls financial statements to material
misstatemenL including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud,. and
considering the i nternal controls and policies in place to mitigate risks of fraud and noncompliance
with laws and regulations.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to..
reviewing financial statement disclosures by testing to supporting documentation to assess
compliance with provisions of relevant laws and regulations described as having a direct effect on
the financial statements,.
performing analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud,-
22

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON
CHURCHES ACTION ON HOMELESSNESS
enquiring of the Trustees concerning actual and potential litigation and clai ms, and instances of non-
compliance with laws and regulations; and
reading minutes of Trustees, meetings, reviewing internal audit reports and reviewing
correspondence with the Charities Commission.
There are inherent limitations in our audit procedures described above. The more removed that laws
and regulations are from financial transactions, the less likely it is that we would become aware of
noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance
with laws and regulations to enquiry of the Trustees and other management and the inspection of
regulator and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error
as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at:
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of
the Charities (Accounts and Records) Regulation 2008. Our audit work has been undertaken so that we
might state to the charitable company's trustees those matters we are required to state to them in an
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 charitable company and its trustees as a body, for our
audit work, for this report, or for the opinions we have formed.
'Mbbs
Shaw Gibbs (Audit) Limited
Statutory Auditor
Salatin House
19 Cedar Road
Sutton
Surrey
SM2 5DA
20 November 2024
Shaw Gibbs (Audit) Limited is el igible for appointment as auditor of the charity by virtue of its eligibility
for appointment as auditor of a company under section 1212 of the Companies Act 2006.
23

KINGSTON CHURCHES AcfioN ON HOMELESSNESS
(A company limited by guarantee)
STATEMENT OF FINANCIAL AcfNITIES
FOR THE YEAR ENDED 31 MARCH 2024 (incorporating an Income and Expenditure ac¢¢wnt)
Unrestricted
Funds
Income
Funds
Totsl
2024
Total
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
Total Income
146.674
509,958
3,454
660.086
27.450
403,280
174.124
913.238
3,454
1.090.816
173,464
1,001054
249
1,175,767
430.730
Expenditure on:
Raising funds
Charitable activities
Total expenditure
70.427
744.571
814.998
70,427
1.174.450
1.244.877
63,983
1,157,280
1,221,263
9110
429.879
429.879
Net Income/(outgolngs) and
movement in funds for the year
12
(154.912)
851
{154.061)
(45,4961
Reconciliation of funds
Total funds brought forward
424.358
14.177
438.535
484,031
Total funds carried forward
20
269,446
15,028
284474
438,535
TOTAL RECOGNISED SURPLUS AND DEFICITS
The company has no recognised surpluses or deficits other than the deficit or surplu5 shown above.
Net outgoings in 2023 were £6,185 from unrestritted and £39,311 from restricted funds.
The notes on pages 27 to 35 fomi part of these financial statements.
-24-

KINGSTON CHURCHES ACTION ON HOMELESSNESS
IA company Ilmited by guarantee)
Statement of Financial Posttion (Company Number 03735702)
AS AT 31 MARCH 2024
2024
2024
2023
2023
Notès
Fixed Assets
Tangible Assets
15
Current Assets
Debtors
Cash at bank and in hand
16
17
110.419
255,707
366,126
234,410
286,269
520,679
Liabilltles
Creditors - amounts falling due within
one year
18
81.652
82,144
Total assets less ¢urr•nt Ilabllltles
284.474
438.535
Net Assets
284.474
438,535
The lund$ of the charity:
Restricted income funds
Unrestricted income funds
15.028
269.446
14,177
424,358
Total Charity Funds
20
284.474
438,535
For the financial year ending 31 March 2024 the company was entitled to exemption from the audit
under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtsin an audit of it5 accounts for the year in question in
accordance with section 476 of the Companies Act 2006. However, an audit was required in accordance
with section 144 of the Charities Act 2011.
The trustees, who are regarded directors for the purpose of the Companies Act 2006, acknowledge their
responsibility for complying with the requirements of the Act with respect lo accounting records and
for the preparation of the accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime as set out in Part 15 of the Companies act 2006 and constitute the
annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The accounts were approved and authorised for issue by the trustees on 20 November 2024 and signed
on their behalf by..
Roger Sutton
Trustee
Juliet Lack
Trustee
The notes on pages 27 to 35 form part of these financial statements.
-25-

KINGSTON CHURCHES ACTION ON HOMELESSNESS
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
Notes
2024
2023
Cash flows from operating activitses
Net Income
{154.061)
{45,496)
Adjustments for."
Other interest receivable and similar income
{3.454)
(249)
Changes in."
Trade and other debtors
Trade and other creditors
123.991
{492)
{29,212)
(12,789)
Cash generated from operations
{34.016)
(87,746)
Interest received
3.454
249
Net cash from operating activities
(30.562)
(87,497)
Net incr•ase in cash and cash equivalent5
Cash and cash equivalents at beglnning of year
22
(30.562)
286.269
{87,497)
373,766
Totsl Cash and cash equivalents at end of year
17
255.707
286,269
The notes on pages 27 to 35 form part of these financial statements.
-26-

KINGSfoN CHURCHES AcnoN ON HOMEiESSNeSS
IAwmpaDy limit¢d byw•r•nwl
NOTESTOTHE FINANCIALSTATEMEIITS
FOR THEYEAR ENDED31 MARCH 2024
1 General Inf0rn)a￿0n
lQrigston ChurehÈs Aetion on Hom•ltssnèss is a put4ic ￿n￿rrt enbty aThJ a private company limlled by guarantèè. incorporaieLI in
England and Wales under the Compani•s ￿t and registered as a charity in England and Wales. compan￿$ registered officè
address is shown on page 1. The nature of the charitable compotys operath?ns and its Fxtncipal &livitias a￿ sel out in t
Tru5tees' Rgport on page8 2 to 19.
2 Going Concarn
The finwKial statem8nts are drawn up on the golw￿ concem ￿815 whith assurnes Kingston Churcha5 Acbon on Ho￿leSSnesS will
ntinue in operational existence for the foreseeabk fulurq ￿Ing a p8riod of 12 rnorthslrDm Ihe date of approval of these finanaal
stat8menls. The Board have given due ()JnsideratK)n to the working IXFrft31 and cash fbw requlrem6nts of ￿ngston Churches
Action on Home**ss. Th8 B08rd con5kl8r Klngston church￿ AciK)n on HomBIes￿￿55. current and forecast cash re5ou￿$ to
L* ￿ffic￿￿t to a)verth8 working Gqpital requirem8nts of the charity forthe fowBsa6able fuiure.
3 Accountlng policies
The frnCiFO1 xcounting polw adopted. iU¢SJerr￿nts and key 8ourc8s of 831im8tion urKgrtarnty Fn tha pr8paTation of ts financ&1
tatsrnents are set out t￿loW. These policies have been consist8nty applied to all th8 ￿a￿S pYes8nt•d, unless Otherw￿ stated.
BaBI8 of Pr•parallon
Thg finawi￿ siatements of the charfly have been tffepared under the histori￿1 ¢951 ￿nVanti9ft in accordance wlh Accounting and
Re￿rtsn9 by Charit*s'. Ststernenl of ￿0mmended Practice app1[￿ble lo thariti¢$ ￿pariThj their &c4)vn(s in accoTdancg wilh the
Financial Reporting Standard appJicat4e in the UK and Republic of I￿rand IFRS 102) l•ff8thv• 1 January 2015)- Icharibos SORP
IFRS 10211. the Financial ￿pOr11n9 Standard applicablo in thè UK and Rewblic of Ir81ond {FRS 1021 and the Componio¥ knt 2006.
lQngston Chureh8s Actlon on Fk>￿1&$srt•ss m80ts definltScffl of a publk bgnefit entity under FRS 102. Ass•ts and Ilablllti•s are
in6tiaty re￿nIs￿d at hlstodcal wst ortransactbn Value ¢Jnless otherwise stated in the re18vant a￿￿untIng w1￿Y nots{sl.
Th¢ funclN)nal currency of the charity is consldered to te ￿undS sttsrfing (£1 b￿U$￿ that is curr8w of the primary economic
onvironmenl in which it operat¢s. The financial statements prtrs¢ntsd in Fouflds stèrfing (£1.
Judg•m•nts and kty of otimatlott un¢¢rtainty
The prewation of finaxial stst•m•nts in conforntywith Charfti&s SORP IFRS 1021 requires the Iru3tsg$ to mak• judgem•nts,
est6mat•s and assumptions that affact tha applkalon of pollcles and reFx)rted arrKJunls of a589ts ¥TrJ Ikqbllltiès, I1￿orne and
eXp￿tses. The •stimat&s and associated assumptions are based on historical experience v¥rttiUS other f&tors thal are
teliev&l io be reasonable under Ihe circumsiajxes, the results of which foffn the baw3 of rnakirvJ tha judgements about carrwng
values of assets and liabilitses that are Th)t readity apparentfrom oth?r sou￿•$. Aclual règJlts maydtffer from these estimates. The
judgemgnts. estimates aThJ assumptK)ns which have a significant rKsk of causing a matt￿1 adFbsknant to the carryiThJ amount of
assets and IK8bilibes are di￿U58¢d bekw.
Within trade debtors the maJoFity of the eompanls accounts re￿1¥able relate tt) amounts owed by tenants in ￿specI of rented
accommodation. An alkn¥ance for doubtful debts is maDitained for potential credit10558s based on managemenfs assessment of
th8 exrected ¢ollectabiliiy of accounts reco1vab￿. The allowanc* for thubtful ac£ounts is reviewed poriodically to assess its
18q￿Ly. In meking this assessrnent. rnanagemgnt tak8s intrj (x)nsK18r8tiDn custom8T ￿[CUMsta￿e$ and makes judg8rn8nts as tri
th8 probability ol the successful dabt c￿1￿ctionS. The 8Ctual ￿V81 of debt colkcted rnay differfrom the estimated18vels of r￿Very
arvj coukl IM￿ future 0￿rationS results [￿￿Ve￿ or n8gativ8ly. As at 31 VArch 21Y24 the charitable companrf5 current Irade
receivabl8s from custom8rs wer8 £104,270 4ainst wh￿h £94.700 was Fxov¥Jed for.
Incorno
l incorniThJ Tr5oU￿B5 ate included in th8 5tatern8llt of finanGial activiti8s when enbdeThnt has pa&s8d to th8 tharity," it is [Koba￿e
thatthe ecor￿MiC t*nefits a550Ck?ted vrith tranS*t￿ Mll to the charity aThY the amount Can b8 r8liably measured. Th8
following sF*¢ff￿ poli¢i•s al• applrdd to part￿ular ¢atSgorns of rrKome'.
al incorne from donations or grants is recognised when there is evid8n¢g of ¢nliUomont lo tha gft, r8ceipt is probatAe and its amount
can be ￿aSured reliably.
bl legw itKomo is recognls8d wh•n ro￿￿pt Ss pYobabl8 and entmement Is established.
I donated facilities and services are not recognised in thg ?ccounl¥ as th¢ valua cannot b• r8adily measur•Y and no arrtounts arg
in¢luded for the contribution of general volunteers.
dl Incom& from contracts for thg suppty of s•￿t•S is r8eognised wlth the delivery of the contracted ¥¢rvicg. This is dassffjed as
unrestrknt•d funds unl•ss ther8 is a eontractual r•quirèm&nt for it to be spent on a part￿￿￿￿r purp)5è and r•tum•t1 W unspont, in
whKh case it may be ward8d as restrfcted.
-27-

KINGsfoN CHURCHES Acn014 ON HOMELESSNESS
IA tompartylimited by 8uorante81
N07ES TOTME FINANCiALSTATEMENTS
FOR ThÉ YEAR ENDED 31 MARCH 1024
3. Accounthg pollcl•s Icontinuodl
exp•ndltur•
EvnditU￿ is recogni8ed once there Is a *al or constructive obl&Jation to make a pa￿ffl8nt to a third paty. it is P￿babIe thai
settl•m8nt wll ba rèquirgd and tho arnovnt of the obllgath)n can be m8asur8d reL8ibty. ExF¢ndrturg 18 included oft an accrual$ basis
inclusive of VAT.
Expendrture Is dassffiod undèr headings as follLJWS:
al ExFenolture on aharltabl8 acUvitiè$ includes all costs IncuThed by the charfty In undertoklng actlvltlas that furth•r charftab
for the benefit of ben8flclarf8s, includin9 IIKJse support costs and eosts to the gov8manc8 of the charfty apportloned to
d*ritatile acti¥￿eS whlch are Incurr8d diwlty in fuffillin9 the charitys objecuves,.
bl othar oxpgndilure includeB all eXpendth￿ that Is naithgr r¥lated to raising funds for the charfty nor part of it8 expenditure on
charftsbla activitva8.
Allocatlon of Support Costs
SupFQrt costs are thos• functlons that assist Ihe of the charfty tr*Ji do not dlracUy und8rtakg eharitabl• actIvit￿s. Support ¢osts
include t)ack office oosts, Snsuranca, li¢•n8es. subsuiptH)ns, security, HR and aceounUng s8rvlc•s, bank servlce chargos and
dewiation costs whlch support th8 projects and acttwtses. These costs have baen allocatad to expendlture on charitabla
acl1wts￿ and have been split be￿68n r8strid•d al￿ unrgstrI￿ funds based on an approprfate basls IncludiThJ stsff tkne, flc*)r
spac• and stsff nurnbers.
Fund •e¢ountlng
unreStrfC￿ funds arè availablo for use at the dlxretton of the trust••s to furthor any of the chariV¥ purpos¢$.
Dosignated funds ar8 unrestrfctad fund¥ eamiarked by the tnjstees for a partkul8rfubJr• projact or commrtm&nL
R8sirfcted funds ar• subjocted to reslricUons on th8lr èXFenditur• dedar*l bythg doTh)r or through terrns 018n •ppgal, and fall into
one of sub4ass•s.' rnstrfctèd funds or endobvment funds.
Tanglbl• ass8t8
T￿lb￿ fixed 0¥8els are Ststed at hIsto￿¥ cost lèss daprn¢iation wh¢re approwats.
Oepmeiation
Depraclatlon Is charged by annual instalments 8stlmat•d to Mit• off tt*irco8t10s¥ ¥rry re¥idual value over the gxpected usefvl INes
which eqLAte to thè following rates..
Complrtgr & Office equipment
33% straight line
Impalnnent of flx8d assats
Fixed assets are subl8el lo rsview for impairn￿nt wh&n th•re is an h)dicath)n of a rèduetion in Ihgir CO￿1n9 valuè. Any impairmgnt
rg¢ognised in th8 y8ar In which it Q￿UrS in the corresp)nding Statement of Finand81 Actlvltl•s category.
D•bto
Debtor¥ arg recdc*Jnised initially at transaction wiro. They arg subsequenuy measur&J at amothsed cost, less PTovislon lor
Impairment. A provision lor the irnpalmiGnt of dÉbtors 1$ ¢¥tsblished vhten there is objective evidence Ihat the charilatAe company
5￿11 not b8 able to collect all arnounts due *cordiThJ to the 9ri9inal tgrrns of the debt.
Cash at bank and In hand
C8sh ot bank and in hand Includ8s cash •nd short temi Ih]uid investrnents wlth a short rnaturlty of three rnonths or less from the
datè of ￿qUISIt￿n or opening of th8 deptssil gr ¥irnilar account.
Crfjdltors
Creditors are recognSsed Wha￿ the charitable cornpany has a present obllgation r8sultlng from a p85t aV8nt that wlll prtsbably r•su
in the transfer of funds to a thlrd party and the anTr)unls due to settle the obllgalion can be m8asursd or 8stlmat8d rella￿y. Creditors
and provisions are normally r8cognisad at thèir settleff￿nI amount after allowng for any disoounts due.
Taxatlon
The charita￿0 company Is a charity withln Ihe definit￿n of section 467 Corporation Tax Act 2010 and is therefore ab￿ to take
advantaga of thg exernptions given by sectbns 485 and 486 of that ACL kcordingly, the￿ IB no Corporation Tax charge in these
accounts.
-28-

KINGsfoN CHURCHE5 AclloN ON HOMELESSNESS
IA company Ilmlted by1￿ra￿te8)
NOTESTOThE FINANOALSTATEMeNTS
FOR THE YEAR ENDED 31 MARCH 2024
3. Accountng pollcle8 Icontlnuadl
Financl&l Instruments
The charitable company only has finanaal assets at)d financial IKqbilthes of a ￿nd that qualfy as basic finanaal Instrum8nts. Bas
)In#naal instruments are intiially recognised at transactKJn value and subsequently m88sur8d at their setuement value.
Lea88S
Lea8e8 in which substantsilly all risks reg8rds owr￿r5hiP are retwned by the18580r 8r8 cl885ifi8d as operating leases. PayrrÉrrts
m8d8 under op￿atillg leases are charged to th8 8tsten*nt of fjnarKyal C￿ 8 straight line basis overthe period of the lease.
Defined contribution penslon plans
The ch8rity rx)ntribule8 to indiwduals, stske hokjer pension 8chernes trj a minimurn of 5% of salary and will rnatch the employees
¢ontn"bution up to 6%. Any legislative chang88 due to autwnrrAment are Im￿em￿ted bthan they becoma due.
ContribulTr￿ to dgfin8d contribution plans arg rewgni¥gJ as an expense in thg period to whlch th8 r•lat•d 5eTvice 18 providgy.
4 Umited by Guarantso
Thè Director￿rust9e? are all mernbors of the Comp8ny. TW are lia￿e for (hg C¢mpanls118billti8s and debts whilst bwwvJ a
M￿￿or and up to ¢n$ yo8r atsr ￿Sing to be a m&mb¢rforth¢)se Ir¥n¥8¢tions •nt8r8d into before that dale, 1¢ 8 rnaximum of £1.
s DonatSon8 and L•gacl8s
Unrestrlctsd.
Fund6
R•stri¢t•d
Funds
Total
2024
2024
Donations
Donathms from Churthes, Indlvidu81s & Othws
Gfft Aid
140,591
6,083
146,674
168,041
6,083
174,124
27.450
Unrestricted
Funds
Ro$triet8d
Funds
rotsl
2023
Donatlon
Donations frorn Churches, IndNHluals & Others
Gift
154,519
8,305
182,884
10.301
279
10.580
164,880
8,584
173,464
6 Charltable Activlties
Unrestricted
Funds
Restrictèd
Funds
Totsl
2024
2024
Income
53 Project
473,958
473,958
473.958
473.958
Grants
Royal Btyough of King81on Upon Th8m&s
Ngtion41 Lottgry
Sister8 of the Holy Cross
Parac(etos
fred Charftab19 Trust
ng$ton Nursing As¥oci8tion
The AKr&J Hunt Trust
307.031
95.223
307.031
95,223
20.(M)O
10,IY)O
1,000
1.026
5.fJ)O
439.280
20,000
10,000
1,000
1.026
36,000
403.280
Total Ch•ritable Actlvltles
509,958
403.280
913.238
-2

KINGsfoN CHURCHES AcfioN ON HOMELESSNESS
IA company flmlted byguaranteel
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
6 Charltabl• Actl¥It1￿ {contlnu•d)
Unresldcted Restrlcted
Funds
Funds
Total
2023
2023
Income
Access Project
Joel rentsl income
485,691
12,199
497.890
485.691
12.199
497.890
Grants
Royal Borough of Kingston Upon Thames
Nalional Lottwy
Savage Trust
Masonic Charitable Trust
Leathersellers
Parddeios
Alr￿ Charitable Trust
The Alfr￿ Hunt Trust
Dandy Charitsble Trust
The Elizabeth FranklarKI Mcor
Drapers Charirable Trust
Kingston Nursing Asso(iation
428.320
31,581
428,320
31.581
1.521
350
5.000
10,000
7,000
3.000
450
3,000
12.5(M)
1.442
504.164
1.521
350
5,(K)O
10,000
7,000
3.rxio
450
3.(M)O
12.500
1.442
480.843
23.321
Total Charitablo *&tivitlg$
521,211
480.843
1.002,054
7 InvestrngTrt In￿m0
Unre8tricted
Funds
Total Funds
2024
Unf8strlcted
Funds
Total Funds
2023
Bank Intarest Receivable
3.454
249
249
Direct
Support
Totsl
2024
Totsl
2023
8 Ex￿ndItUre on Raising Funds
Costs of Fundralsing
47,970
47.970
22,457
22,457
70,427
70.427
63.983
63,983
9 Exp8nditur0 on Charltabl• Activltl•s by Fund Type
Unrestricted
Fund8
Rastrictsd
Funds
Total
2024
2024
Advi￿ Services
Acce55 Project
Winter Night Shelter
Rough Sleeper Initiative
Rough Sleeper Accommodation Programme
The Bridge
Support Costs
124,510
564120
8.021
19,846
18.498
10.602
1.026
744.571
67.773
106.173
31.050
72,382
60,817
90,658
1,026
429.879
192.283
670.293
39.071
92.228
79,31S
101,260
1.174.450
Unrestricted
Funds
ReSlricl￿S
Funds
T¢*1
2023
2023
Advice Services
Access Project
Joel Drug & Alcohol Stsblllsat(on UnSt
Rough Sleeper Initiative
Rough Sleeper Accomrnodalion Programme
The Bridge
Support Costs
88.006
468,118
35,882
10,264
15.102
15.616
16,442}
626,546
47.686
128,864
108.980
109,009
60.819
68,934
6,442
530,734
135.692
596.982
144,862
119,273
75.921
84.550
1.157,280
-30-

KINGSTON CHURCHESAcrtON ON HOMELESSNESS
IA Company llrnlted byguoranteel
NOTES TOTME FINANCIAL STATEMENTS
FOR THEVEAR ENDED 31 MARCH 2Q24
10 EXP￿(￿1ure Charltablo Ad¥ltl•s by Actlvlty Typo
Actlvltl•s
Undertaken
Olrectly
Support
Costs
(Note 11
Total
2024
Advrce Services
ACC￿ PrO1￿t
Winter Nlght Shglter
Rthjgh Sleeper Initiative
Rwgh SleeperAccommodallon Prc#3ramme
The BrKh3e
118.174
617,336
24793
73.774
62,285
00,879
977,241
74.11J9
52,957
14.278
18.454
17,03D
20.381
197.209
192.283
670,293
39.071
92228
79A15
101,260
1.174,450
Acllvilies
Undertaken
Dlrect
Support
C08ts
Total
21r23
2023
Advlce SeNices
Access ProA￿t
Jc*l & Alcohol Stabilisation Unil
RO￿ Sleeper Initiative
Rough Slgepgr A¢commod8Uon Progrgmm9
The Bridge
87,997
539.443
113,418
95,929
58.892
53,442
947.121
47,695
57.539
31,444
23,344
19.029
31,108
210,159
135,692
596.982
144,862
119,273
75.921
84,550
1,157,280
Fuklher anatysis of activities undertaken dir• by the Charity shown above.
2024
2023
Salaries. Soc181 Secudty and Employer conlblbutbn to Pen￿on$
Access Property Costs
Other Olrect Costs
374,870
425.215
177,156
977,241
434,965
395,277
116,879
947.121
11 Analysls of Support Costs
General
Preml$es &
Other Costs
Govgrnance
2024
Total
Costs
2024
Advke Services
Acces$ Prolgct
Winter Night Shelter
Rough Sleeper Inl(iative
Rou9h Slgeper Accommodation Plan
The Bridge
41697
32A34
13304
8.420
5.452
9,417
111.624
12.182
8.341
1,015
6.256
6.640
8,209
42,643
18,517
11,694
713
74,109
52.957
14.278
18,454
17.030
20.381
197,209
3.412
4,549
2.274
40.446
389
2.496
Rai*ng funds
13,808
125,432
5.686
46,132
164
2.660
22,457
219.666
Staff
Costs
Ggngral
Prernise5 &
Other Costs
Govemance
2023
Costs
2023
Advke Services
Access Project
Joel Drug & Alcohol Stabillsallon Unit
Rough Slee￿r Inili8live
RoL￿h Sleepgr A¢commodatlon Plan
The Br¥Jge
26,650
36,348
17,045
10,601
8,983
18.578
118.205
6.867
6,660
6.841
8.112
5,341
4.035
37,856
13,414
13,482
8,797
4,037
4.111
8,046
49.887
47,695
57,539
31,444
23,344
19,1)29
31.108
210.159
1,049
761
594
449
4,211
Raising funds
17,284
135,489
2,543
40,399
4,111
53,998
283
4,494
24.221
234,380
-31-

KINGSTON CHURCHES AcfioN ON frIOMELE55NESS
(A company fMnit•d by ¢uaranteel
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12 Net Incomé for thg ￿•r
Thls is st*ed after charglng:
2024
2023
Audito¢s remuneration..
Audit fees
13 Stsff Costs
The total siaff costs and ￿ployee b￿effits for the report￿ period are analys￿ as follows:
2024
2023
Wages and salari&
Social security costs
Employer contributions to pension plans
533,599
46,246
27.069
606,914
37.132
23.665
524.260
The average monthly headcwnt of employees during the year was 18 {2023:20} . The average number of full-time ￿u1valent
employees during the year is analysed as follows:
2024
No.
2023
No.
DIr￿t charilable
)vemance and Support
Ralslng fijnds
11
12
15
16
One employee received employee benefits befvMen £60,000-£65,000 during the ￿rrent year {2023-11.
The key management personnel of the charity include all persons that have authodty aThJ resFN)nsibillty for planning. directing and
controlllng the a¢tsvilies of the Gharity. During the year, charity expenses totalllng £9012023-£nill wEre reimbursed to key
management personnel. The total CA)mpensation paid to key management personnel for services provided to the charity was
£114,319 {202> £118,291).
14 Trustee romuneration and expgnses
The Gharity trustees were not paid or received any other benefits from employThent wth the charitsble company in the year {2023-
£nill. neither were they reimbursed expenses during the year12023- £nil}. No charity trustee recelved payment for professional or
other services supplied to the charity {2023- £nill.
No trustee has had any irffluence wth funders.
15 Tangible Fixed Assets
Equlpment
Cost
At 1 April 2023 and 31 March 2024
12,271
Accumulated Depreciation
At 1 April 2023 and 31 March 2024
12.271
Net Book Values
As at 31 March 2023 & 2024
1fj Debtors
2024
2023
Trade Debtors
Other Debtors
Prepayments
93,273
12.526
4,620
110.419
203.249
27,607
3.554
234,410
17 Cash
2024
2023
Cash in hand and at bank
Virgin Bank Deposit aecount
214,219
41,488
255,707
245,190
41,079
286.269
-32-

KINGSTON CHURCHES AcfioN ON HOMELESSNESS
IA company Ilmlted by 8uarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18 Credltors - amounts falling duè within one yoar
2024
2023
Trade Cr8dltors
Soclal Security and other taxes
Other Credltors
Acuuals
10,328
9,611
6,000
55.713
81,652
38.062
8,652
6,000
29,430
82,144
19 Flnancral Instrumonts
2024
2023
Financi81 a88ets mea8ured at cost
Financ[81 Ilablllt(es measured at cost
361.506
25,939
517,125
52,714
Financial assets Indude Debtors, and ca$P￿1ft-hand and on deposit.
Financial liabilities include trade and other credltors excludlng ac¢Juals and deferred Income.
20 Analysls of Charltable Funds
Balancos
Balances
31 March
2024
Incoming
resources
R¢$our¢es
expended
Tran$ferg
2023
Rostricted Income Funds
Access Prolect-Renl
Nat¢on81 Lott
Nattonal Lottery's_cornmunity O.rganistioms
Cost of Living Fund
Single Homeless Pathway
Winter Night Shelter
Rough Sleeper Initiative
oirice for He8lthL¥re Improvements &
Dlsparfles
Rough Sleeper Accommoda￿On
Programme
Other
Total Restricted Incorng Funds
12.177
1.200
64,937
{7491
{64,9371
12,628
30.286
74.975
31.050
72,381
{30,2861
{74,9751
{31,0501
{72,3811
2,000
91.058
{90,6581
2,400
60,817
4,026
430.730
{60.8171
14,0261
(429,879
14,177
15,028
Unrestrlcted funds
General Fund
Deslgnated fvnd
Total Unrestrlcted Funds
377.558
46,800
424,358
660,086
1814,9981
46,8CK¢
46,8WI
269.446
660,086
814,998
269,446
Total Funds
438,535
1,090,816
11,244,877)
284,474
Balances
1 Aprll
2022
Balances
31 March
2023
2023
Incoming
resources
Resources
expended
Transfers
Reslr'cted Income Funds
Ac￿$ Proiect-Rent
National Lottery
Single Homeless Pathwdy
Royal Borough of Kingston Covld-19
Rough Sleeper Initiative
Office for Healthcare Improvements &
Disparities
Rough Sleeper Accommodation
Programme
Joel donors
Other
Total Restricted income
12,179
33,307
1,700
31,581
74.958
25,000
174,760
(1,7021
164,8881
174,9581
125,0001
(174,7801
12.177
92.784
190,7841
2,000
60,818
8,880
20,942
491,423
160.8181
18,8801
128,9441
1530,734)
8,002
53,488
14,177
-33-

KINGsfoN CHURCHES AcfioN ON HOMELESSNESS
IA company Ilmited by guarantstl
NOTES TOTHE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ci
20 Analysis of Charltable Funds (contlnued}
Balances
1 Aprll
2022
Balances
31 March
2023
Incomlng
resources
Resour(£8
expended
Transfers
Unreslricted funds
General Fund
t)esignated fiJrKI
Totsl Unr8strlcted Funds
383,743
46,800
430,543
684.344
1690.529)
371,558
46,800
424.358
684,344
1690,529)
Total FufKIs
484.031
1.175,767
11,221.263)
438,535
Access Project Rent Deposts
These are funds received fram donors to SUPFQrt our dierts into permanent accommodat#Jn by contributing to the rent deposit
that are necewry.
National Lottery
These are knnds to develop the wellbeing of our tenants.
National Lott¥rfs Community Organistiong Cost of Llvlng Fund
This is a grant to assist with the Cost of Living cri8iS.
Slngle Homeless Pathway
This is gOv￿Ment fijnding via the wuncil to provide advlce arKI supwrt to peorAe experiencing homelessness in Kingston Upon
Thames.
Wlnter Nl9ht Shehgr
These are grants and donations to fvnd the sel up and runnirvJ of a Wlnter Night Shelter from January to March 2024 to
accommodate people overnight who I￿Uld olhermse be sleeplng rough.
Rough Sleeper Inltlative
This is govemment funding vla the local o)uncil given to assist peO￿e exp¥iencing homelessness who sleep rough. During
2023124 KCAH used th18 fundlng:
la) to provide support and advlce to people originally in the"Everyone In" campaign have since been provlded with
temporary accommodatlon In Houses of Multilpe Occupancy acquired by the local coun¢il.
(b} to provide support and advlce to people experiencing homelessness who have no retA)urse to public funds.
Offlce for Healthcare Improvements and Dlsparlties
This is grant funding PfOVTded to support The Bridge initiative. a service desrgned for the peoFAe the charity ￿)rk %Mth who use
SLEbstances and have been sleeping rough or at risk of sleeping rough. The Bridge initiative aims lo enable those peoF4e to gain
access lo the serVi￿S they need from providers such as Kingston Wellbeing.
Rough Sleeper Accomrnodation Programme
This is government funding via the council to provide advice and support to people experiencing homelessn&ss from the
"Everyone In" ￿MpaIgn who have since been FNovid&Y with accommodation in single accommodation properties acqui￿1 by the
Greater London Authority as part of the Mayor of London's Rough SleepEr Accommdation Programme.
21 Analysis of net assets between funds
Unrestricted
Funds
Restrlcted
Funds
Totsl
2024
2024
Current assets
Creditors less than 1 year
Totsl
351.098
(81.652)
269.446
15,028
366.126
(81,6521
284.474
15.028
Unrestricted
Funds
Restrictsd
Funds
Total
2023
2023
Current assets
Creditors less than 1 year
Total
506.502
{82,1441
424,358
14,177
520.679
182,144
438,535
14,177
-34-

KINGSTON CHURCHES AcfioN ON HOMELESSNESS
{Acompany Ilmited by guarantee)
NOTESTOTHE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
22 Analysls of changes In net dobt
2024
At 1st Aprll
2023
C85h Flows At 31 March
2024
Cash at bank arKI in hand
286,269
(30,562)
255.707
2023
At 1st April
2022
Cash Flows
At 31 March
2023
Cash at bank and in hand
373,766
187.497)
286.269
23 Pensions and other post retlrement ￿nfjfits
D•finod contrlbutlon plan$
The amount recognlsed as an expense in relation to defined contrltrthon plans was £23.665 {2023:£27.069).
No I￿ntrIbU￿on8 were payable at the year end {2023: £Nil).
24 Operatlng Lease commitments
The total minimum lease payments under non-(*ncellable operating leases are as follows:
2024
2023
Obligations under operating leases expiring in less than one year
Obligations under operating leases expiring in one to five years
Obligattons under operating leas&8 exFNring ats five years
205.264
494.505
68,420
768,189
317.803
717.600
205.320
1,240.724
The amount of non￿ncelIable operatlng lease payments recognssed as an expense during the year was £332,831 {2023-
£323.648}
25 Events after the flnanclal ￿riOd
There have been rto significant events befvieen the year end and the date of approval of these financial statements ￿lch would
require a change to, or a dlsdosure in, the fiinancial statements.
-35-