KINGSTON CHURCHES KINGSTON CHURCHES ACTION ON HOMELESSNESS (A company limited by guarantee) Financial Statements 31st March 2025 AEBZ4ZKtrI 2710912025 COMPANIES HOUSE A24
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Company Registration Number.. 03735702 Charity Registration Number., 1075890
KINGSTON CHURCHES ACTION ON HOMELESSNESS {A company limited by guarantee) Year Ended 31 March 2025 CONTENTS Page l Reference and Administrative details Page 2 Trustees Annual Report (incorporating the Directors, Report) Page 24 Independent Auditor's Report Page 28 Statement of Financial Activities (incorporating an income and Expenditure account) Page 29 Statement of Financial Position Page 30 Statement of Cash Flows Page 31 Notes to the Financial Statements
KINGSTON CHURCHES AcfioN ON HOMELESSNESS IA company limited by guarante= Trustees, Annu31 Report (incorporating the Directors. Report) Year Ended 31 March 2025 Reference and Administrative details Status: Kingston Churches Action on Homelessness Is a company limited by guarantee and a re8lStered charity governed by its memorandum and articles of association. Registered charity name: Kingston Churches Action on Homele55ness Charity registration number.. 1075890 Company registration number.. 03735702 Principal office and registered number.. St Peters Church Hall London Road Kln8Ston Upon Thame5 Surrey KT2 6QL The Trustees.. Roger Sutton (Chairl David Lind5ell Jullet Lack ITreasurerl Robert Bailey Gillian Boden IAppointed 14 May 2024} Peter Edwards (Appointed 17 July 20241 Anne O'Neil (Appointed 17 July 2024) Julian Adams (Appointed 17 July 20241 Mark Stevens (Appointed I September 202S) Auditor- Shaw Glbbs (Audit) Limited Salatin House,19 Cedar Rd Sutton, Surrey SM2 5DA Senior Management Team: Georgle Forshaw, Chief Executive Officer Kat Greenwood. Serwice Manager Bankers: Lloyd5 Bank plc CAF Bank Limited Vir8in Money
KINGSTONI CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Report lincorporating t41 e Directors, Report) Year Ended 31 March 2025 CHAIR'S REPORT Welcome to KCAH'S Trustees Report It has been another challenging year as the demand for our services has continued to increase which stretches our 5tsff and accommodation resources to be able to help and counsel people. In particular, HCIS, our drop in service, which offers advice on housing and benefits to those in danger of becoming homeless has continued to see a surge in numbers seeking our help. Our Winter Night Shelter (WNS) which supports those who would otherwise sleep rough in cold weather saw an increase in demand and we understand was the largest WNS in Greater London. Our ability to provide such an enhanced provision, quickly and embrace such a demand is a loud testament of our professionalism and drive to support the homeless in our local community. Last year I reported that we were experiencing challenges with the tenants in our Access Project. This offers accommodation in shared houses for 45 people across Kingston whom we support by developing their skills to live independently. l am pleased to say these challenges have largely been resolved due to a proactive approach by the team and understanding the core issues for people that then result in challenges for the accommodation project. 'The Bridge. offers drop - in support to those who rely on substances and who are sleeping rough or in danger of doing so and have no access to other support. This service has continued to build a strong reputation in the community working collaboratively with partner agencies. As I have said the demand for our seniices has continued to grow and we need to increase our provision which means finding new prernises and additional staff. We would also like to create what we call 'a hub" to be able to immediately accomrnodate people to asse55 their needs and support them. Over the next year we will seek the help of local businesses and the council to provide such accommodation,
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annu31 Report l incorporating Ihe Directors. Report) Year Ended 31 M3rch 2025 Seeing unhappiness and the growing number seeking our support put5 a strain on our staff and volunteers. The trustees are so grateful for the care and devotion they give to our clients. Pog6r Sc4+to KCAH Chair of the Board of Trustees "KCAH has helped me immeasurably. Just knowing that I can pick up the phone d discuss iosuesg knowing that I will be listened to Isy enough in itself but he fact that there is a genuine concer within the organisation for me to move on in life is priceless" Jc2me8 A current Acceos Project Tenant KSNGSTON CHURCHE,.
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Report lincorporating the Directors, Report) Year Ended 31 March 2025 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 2025. Information on page 1 forms part of this report. The financial statements comply with the current statutory requirements, the memorandum and articles of association and Statement of Recommended Practise - Accounting and Reporting by Charities: SORP applicable for charities preparing their accounts in according with the FRS 102. OBJECTIVES & ACTIVITI ES 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 Thame5 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 activtties remains that 'Everyone in Kingston is in a safe and stable home and is able to build a happy life,. Our prirnary 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 5ucce55fully. 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 lincorporating the Directors, Report) Year Ended 31 March 2025 OUR ACTIVITIES st During the year ending 31 March 2025, the following services and activities help to SUPPOrt our aims and objectives.. Housing Crisis Intervention Service IHCIS) - 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-mana9ed accommodation and in council housing as part of the 'Everyone In, strategy, Housing Services Team - this is the team who manage our property portfolio, help residents with rent arrears and support RST and HCIS. The Brldge - this 15 a support centre for people who have experienced homelessness and face issues around drugs and alcohol. Winter Night Shelter {WNS) we provided overnight shelter for 45 different guests at Everyday Church and a disused office space at 19 Thames St, th Kingston from January 6 2025 to 3151 March 2025. 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 Horneless Pathway,) and through other grants and donations.
KINGSTON CHURCHES ACTION ON HOMELES5NES5 IA company limited by guarantee) Trustees, Annual Report (incorporating th<a Directors, Report) Year Ended 31 March 2025 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 services and securing emergency housing. If appropriate, people rnay be referred into one of our supported housing options, enabling a seamless handover to the KCAH Resident Support Team. From 1 April 2024 to 31 March 2025 HCIS registered 590 new.cases for 431 Individuals- an increase of 176 cases from last year. Advisors spent over 5 hours trying to resolve each case, on average. We have run an advice setvice for over 20 years. The need for this service is deep- seated but heightened by the ongoing econornic situation. We remain seeing those who have had a more stable history fall into homelessness, those in stable employment and relationships. Housing referra15 remain a challenge for our team. due to increased rental costs, a shrinking market and rising utility bills. Tiaffic for foodbank vouchers was another record year. and we have been working with local communities to support additional donations of canned goods and clothing items to give to those who can't afford their own. The Winter Night Shelter is an extension of the emergency drop in and due to the increase in numbers we could 5UPPOrt this directly influenced the number of new, unique individuals who attended for advice and referrals. The continued increase in household item. utility and rent C05t has meant that more people are coming to KCAH to have their income maximised. The demand across existing advisors was overwhelming and we took the decision to employ an additional advisor whose sole remit is to work on benefit5 and income for those where there 15 work to be done. The numbers remain telling us that we need to do more at the point of homele55ness.
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by gu3ranteel Trustees, Annual Report lincorporating the Directors, Report) Year Ended 31 March 2025 Resident Support Team Our Resident Support Team (RSTI support up to 55 people who would otherwise be sleeping rough or sofa surfing. We provide accommodation in shared houses or flats that are either leased by KCAH or managed by the local council. The RST is made up of '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. It's designed to help people explore their interests and passion5 and to develop the necessary skills, resilience and self-confidence to help them to live independently and
KINGSTON CHURCHES ACTION ON HOMELE55NESS {A company limited by guarantee) Trustees, Annual Report I Incorporating the Directors. Report) Year Ended 31 March 2025 get and secure a safe and stable home. Housing Services Team The Housing Seniices Team (HSD is a person-led, strengths-based support for the people with whom we work. KCAH'S Access Project provides temporary supported housing for single people who find themselves homeless. The houses are leased by KCAH frorn private landlords, We offer two-year 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 working with the Housing Services Team oversees the finances of our accommodation services by monitoring reni and bills payments by tenants alongside supportive interventions from the Asset Coaches if there are arrears accruing. Most residents receive Housing Benefit which is paid directly to KCAH by the Council. 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 incornes, struggling to cover their necessary expenditure5, we work on maximising their income and setting up practical repayment plans. Our Property Seplices 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. Building community relationships is key to allowing someone to see their strengths and value. We are always looking to broker new relationships to support our vision
KINGSTON CHURCHES ACToN ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Reporr (incorporating the Directors, Reportl Year Ended 31 March 2025 and mission. Working with secondary schools has been key to driving community spirit this past year, educating a younger generation about the realities of homelessness and giving the Charity their time in endeavours designed by KCAH. This year we worked with Surbiton High School who redecorated one of our female only properties alongside the residents. This included painting, decorating and small repairs, seen in the following pictures. Feedback from both groups was positive - a resident has since developed a passion for art, and one of the students had this to say., "Today h8s really taught me that there are those that have 8 lot less than me and need and benefit from any support that we can give"
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guaraiiteel Trustees, Annua5 Repnrt lincorporati ng the Direct.ors' Report) Year Ended 31 March 2025 The Bridge The Bridge remains a safe haven for the most complex of homeless people in our community. It offers drop-in Sessions. group work. holistic groups, health and wellness advice, a needle exchange 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 71 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 as Kingston Wellbeing. We believe that this initiative fits well with our mission to io
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limiled by guarantee) Trustees, Annual Report lincorporating the Directors, Report) Year Ended 31 March 2025 work with people in the Borough of Kingston to help them get and keep a sate and stable home. The 81.idge is ci'eative iri fiiiding wuys to creatp a noi'nial, safe place for people to (7ttend -170170111.irijc cirii IiiLII evcJntS, tliis yeor. we ran a Halloweei'i Pcii-ty, C'hristinos Party olangsicle oiii. habitiiC71 movie Gnd popcoi'i? Gfterriooi?s, nrt clLib and bolt on expei'iences, sLich as 'Kick il, (sniokirig cess(It(on). The Bridge is beconiii?g Gn iritegrnl parr nf sorneone's joui'iipy to eitl?ei' coi?teiTpplotion, sobriety. oi" resideiiti(Il trent171enl. We h(Ive built o iiiche delivery for o gi'olip of people where theii. iieeds iiioy otlierwise not be met. Winter Night Shelter (WNS) This winter KCAH ran the biggest Winter Night Shelter provision in Greater London. With grant funding of £20,000 received from Housing Justice (Supportive Governor of Winter Night Shelters) and £65,000 from Ouf local authority we were able to provide a tailored serdice to rough sleepers in the local area during the period of January to March 2025. A generous offer of a disused office space in the centre of Kingston and repeat use of the Everyday Church and All Saints Church within proximity enabled us to design an offer for everyone, from the most complex and challenging to those who had recently become homeless. li
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limiied by guar3nteel Trustees, Annual Report (incorporating the Directors, Report) Year Ended 31 March 202S pprox, 130 motres oport The provision was a 20 minute walk from our offices, but as can be seen from the map above, the shelters were in the centre of town, at Ihe heart of the issue and located a close proximity to each other, supporting the concept of a 'step up, step down, offer whereby people could move between the venues depending on their needs. th Offering sanctuary from the 6 January, we operated an open access option at the Churches, for those who had substance dependencies or undiagnosed mental health issues. This was well utilised but closed early due to criminal damage. Before closure the data we collected showcased the effective nature of the model and has given proof of concept about provision moving forward. 12
KINGSTON CHURCHES ACTION ON HOMELESSNESS {A company limited by guarantee) Tru5tees' Annual Report {incorporating the Directors, Report) Year Ended 31 March 2025 Housing larger numbers than pre COVID this past winter, the WNS supports the national narrative of homelessness increasing. Not only the increase by numbers, but importantly the increase in the needs of those on the street. We have the hard facts that once on the streets it is much harder to offer a solution than if captured at the point of homelessness. This dats report tells us who and how we helped at the WNS. Klnggton Wlnt•r Nlght Sh•ll•r- KCAH Po•lll¥• .IIIo¥•ryon Ilat• L•¢•l Authorlty •hotcou T IB•d• AIIGu••t• 45 102 102 390A 32 +5 Tot•1 Wlnl•r 8•d8 Total Wlnt•r Po•lllv• Mov• on r•t• Tham•• M•Ul•fi•hli InT•rnpornryl¢¢•Ivfftsn. ¥JgI10 up•ThTh•rn •lwMh•lthlv*Try•ry Aogwnrn•dlf1fi. l•ty)D ¢$ What the data highlights is that KCAH achieved the following for those who were homele55 during the three month operational period,. 102 people stay at least I night 72 nights was the average length of stay 20 were housed long term into a sustainable option 7 7 went into hotel or B & B whitst they waited fvr the vacancy The following case study gives more context of the human impact this provision provides", "On 20th February 2025 N (an 18year old asylum seeker) was brought into Everyday Assessment and Triage Hub by a member of the public who had found him cold. wet and shivering under Kingston Bridge where he had been rough 13
KINGSTON CHURCHES ACTION ON HOMELE55NES5 IA company limited by guarantee) Tru5tees' Annual Report (incorporating the Directors, Report) Year Ended 31 March 2025 sleeping for 3 days and nights. He hod been staying with a friend and attending Kingston College. studying A Levets in Moths, Physics ond Computer Science. however his friend unexpertedly asked him to leave. He had nowhere to go. N told staff he had been very reluctant to go with the stranger but did eventually agree. When N arrived at the Assessment and Triage Hub, he was thoroughly wet due to the roin. he was cold. physically weak and crylng repeating that he was very afraid. Introduced to the WNS coordinator. he was welcomed In ond offered o seat and a hot drink. He had sweet tea and Sat very quietly not wanting to engage. He asked me "how do I know that I will be safe here. you are complete stranger?" the WNS coordinator explained what we were offering to him and why. He was told that we would provide a dry. warm space and food ond hot drinks ond a mattress to sleep on. He wos also odvlsed that once assessed he should be able to move to our main WNS venue. N appeared to visibly relax a little and took off his coat and hat. It was then that staff saw how young he was and the ftar in h¢s eyes. He didn't want to eat he just wanted to sleep. He said goodnight. snuggled down into his sleeping bag and fell asleep. The next night N checked Into our Maw WN Shelter and integrated well. He just slotted In with the other guests and started coming out of his shell. N would come Into the shelter. eat. chat then go to bed early. He would then get up around 04.00 to study. have breakfast then go off to college." Over the next few weeks. he began to open up about h($ 14fe. He explained how hts family. mother and 2 siblings (he has newer known his dad) fled Eritrea to Uganda due to civil unrest and violence. His brother was killed in Eritrea. Once in Uganda, a church that is twinned to a branch in Hillingdon, offered refuge in one of the congregations. homes. His mother then went back to Uganda to find more family but never returned and hasn't been contactable. N feors she 15 dead. The Church wa5 able tQ 5UPPOrt N and his slster to come to l(ve in the UK the accommodation offer was not sustainable and unfortunately the siblings become street homeless. 14
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Report lincorporating the Directors, Reportl Year Ended 31 March 2025 N shared that he felt very alone and (solated. but staff noticed he appeored to be growing more confident. He is reolly enjoying his studies and has o very strong Christian Foith. He goes to a North London Church every Sunday. As the WNS storted to wind down we be9on to offer N housin9 Options but becouse of his age offers were limited. A place was found for him in Streathom via a charity called Carestream. N took days to decide but. in the end. declened the plocement due to the distance form his college and the cost of travel. After days of dlscussions. we managed to get him an assessment in our own Access Project. He passed the ossessment and after a few days in a hotel he moved into his room In Surbiton with which he Is delighted. He Is now looking so dlfferent. smiling from ear to ear. standing tall. Confident, ond happy. He is enjoying his life. his room and company.- Strengths-Based Practice KCAH continues to strive towards being a completely strength5-based practice organisation. 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 stren9ths 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,. "Working with what someone already possesses, allows them to thrive. 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 or) 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 Is
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Reporl liiicorporating the Directors, Report) Year Erided 31 March 2025 to be fluid in our approach and be the positive intervention to intervene in someone's cycle of homelessness. We have been further challenged with retaining staff and recruiting to the team. That said. new personalities and skills are very welcomed and we most recently recruited life coach/mentor who will really deliver our Strength Based Practice approach, building external relationships, apprenticeships and opportunities for residents to explore their skills and develop self confidence and importantly self esteem. Fundraising Highlights As we continue to develop our fundraising strategy and seek more sustainable funding we are delighted that our fundraising team enjoyed a very successful year raising £401,804 (2024-£306,373), a 31.1 % increase on prior year. £247,107 was generated from the internal team, £87,000 from our external fundraising consultant and £67,698 from our 3 year grant from The National Lottery. The most significant fundraising event of the year was the organised Big Sleep Out event which took place in early October 2024 within the grounds of All Saints Church. 41 people participated in the sleep out and the activity was far reaching. More than 1,000 people donated money and the activity raised an impressive £41,772. Other highlights from the year included the marathon runner Steve Ramek who raised over £5,000, Ouf Winter appeal campaign 'AII in for Winter, raising £5,586 and our participation in our local Dragon Boat racing on the River Thames in July 2024 which raised £2,282. 16
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A company limited by guarantee) Trustees, Annual Report l incorporati ng the Directors, Reportl Year Ended 31 March 2025 Our external fundraising consultant secured grants totalling £87.000 with significant grants from Garfield Weston (£25,000), Sisters of the Holy Cross (£20,000) and Housing Justice (£20,000). 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 a5 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 have a dedicated team of 4 skilled volunteers who help us with administrative tasks in the office throughout the week. They undertake tasks such as data entry, answering phones, welcoming people into the drop-in advice seNice, 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 core Office Volunteer team has grown by 1 due to the increased volume our service continues to experience. Our 4 core office volunteers give 32 hours of their time a week. This equates to £512 pw 17
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by 8uai'anteel Trustees, Annual Report lincorporaiing rhe Directors, Report) Year Ended 31 March 2025 Future Plans Business Plan KCAH Board, staff and stakeholders have been working to redefine our three year 8usiness Plan to ensure it is effective and representative of the sector factors we are addressing. Our Business Plan will remain a working document which is regularly reviewed and updated by management and Trustees. The years since COVID-19 continue to leave their mark on the landscape of the homelessness sector, KCAH understands that we must continue to be responsive to whatever the current needs are. Our focu5 for 2024/25 was to continue to provide all key setvice5 whilst continuing with our strategy to generate more sustainable income. We will launch our new and ambitious three year plan in September 2025. Winter Night Shelter KCAH is uniquely placed with regards to interventions for those that are street homeless or threatened with homele55ness. We are actively seeking funds to support the opening of another WNS for winter 25/26. We have seen an ordinari fallow period for approaches to the organisation in the summer deliver record numbers. Aligning with this is data that tells us that local homelessness 15 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 twe of some grants received from charitable 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. 2024125 was very positive in building our fundraising capacity and we will continue to move forward with our fundraising strategy built around the Marketing and Communications Manager and supplemented with support from the external professional fundraising consultant. 18
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Report li ncorporating the Directors, Report) Year Ended 31 March 2025 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 seNe 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 indurtion, initiated by the Chair and the Chief Executive Officer. The charity has proforma guide which is completed at induction and this shows the dates at which the various parts of the induction 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 trustee5 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 19
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by guarantee) Trustees, Annual Report (incorporating the Directors, Report) Year Ended 31 March 2025 Commlssion publications that can be obtained to assist them with their duties. Organisational Structure The trustees of 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 eight 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 trustee5 and the Treasurer meet regularly with the Chief Executive Off icer. 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 sustainability 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 seekin9 to mitigate this risk primarily by: continuing to develop and implement its fundraising strategy which includes rnarketing, 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. regular forecasting of cash flows and reserves and updates of operational plans. 20
KINGSTON CHURCHE5 ACTION ON HOMELESSNESS (A company limited by guarantee) Trustees, Annual Report (incorporating the Directors, Report) Year Ended 31 March 2025 Financial Review The net surplus and net movement in funds for the year was £12,071 {2024- Deficit- £154,061). Total income was £1,233,210, an increase of £142,394 (13.IYo) over 2024 and reflecting higher Income from our different incorne streams. Donatlons and legacles of £211,018 were up 21.2%, largely attributable to fundraising events in particular the Big Sleep Out, as well as an increase in legacies recelved. Grants from the Royal Borough of Kingston (R8K) were up £16,330 including a grant of £65,000 to help fund the Winter Night Shelters set up by the charity. Grants received from Trusts and Foundations were up £58,537 {44.3%) and included new funding from Housing Justice to help fund the Winter Night Shelter programme and £25,000 from Garfield Weston to support core operating Costs. Finally, rental income from our Access properties increased by £30,719 (6.5%), a combination of increases in the weekly rent charge for resident5 and a reduction in the number of vacant rooms over the year. Expenditure of £1,221,139 was down £23,738 (1.9%). There was a year over year increase of £50,881 in the costs of running the Winter Night Shelter5 but a reduction of £73,774 due to the ending of KCAH'S participation in RBK'S Rough Sleeper Initiative programme towards the end of last year. At 31 March 2025 total funds were £296.545 {2024- £284,474) wlth unrestricted Income funds of £280,317, and restricted income funds of £16,228. Reserves Policy The trustees have reviewed the charitys reserve policy during the year which is designed to support the following situations: a) To sustain 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 21
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA company limited by ¢7uaranteel Trustees, Annual Report {incorporating the Directors, Report} Year Ended 31 March 2025 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 sough[ 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 community while supporting existing clients and staff during periods ol change. e) To suryive unexpected setbacks and problems arising from internal or external causes. The trustees have reviewed the required level of free reserve5 taking 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 deterrnined that the minimum level of free reser4es to be held continues to be 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 22
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A company limited by guarantee) Trustees, Annual Report (incorpor3tin8 the Directors, Report) Year Ended 31 March 2025 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 statements 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 report and the strategic report were approved on 24th September 2025 and si ned on behalf of the Board of Trustees by. Roger Sutton Chair of the Board of Trustees 23
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF KINGSTON CHURCHES ACTION ON HOMELESSNESS Oplnlon We have audited the financial statements of Kingston Churches Action on Homelessness for the year ended 31 March 2025, which comprise the Statement of Financial Activities, 8alance Sheec 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 15 United Kingdom Accounting Standard5, comprisin9 Charities SORP FRS 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland, and applicable law (United Kin9dom Generally Accepted Accountin9 Practice). In our opinion the financial statements: give a true and faif view of the state of the charitable company's affairs as at 31 March 2025 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 Prattice., and have been prepared in accordance with the requirements of the Charities Act 2011. Ba$ for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI (ISAS {UKI) and applicable law. Our responsibilities under those standards are furthei 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 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. Contluslons relating to goin9 coern In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfoimed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern fora 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 lo going concern are described in the relevant sections of this report. O¢IKr InfomiatSon The other information comprises the information included in the annual feport, other than the financial staternents and our auditorfs report thereon. The trustee5' are responsible for the other infomiation contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the extent othenvise explicitly stated in our report. we do not express any form of assurance conclusion thereon 24
KINGSTON CHURCHES ACTION ON HOMELESSNESS IA COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON CHURCHES ACTION ON HOMELESSNESS 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsislencies or apparent material misstatements, we are required to detemiine 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 v•hich we are required to report by exceptlon We have nothing to report in respect of the following matters in felation to which the Charites (Accounts and Report5) Regulation 2008 requires u5 to report to you if, in our opinion.. the information given in the Trustees, 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 wilh the accounting records.. or we have not received all the infomiation and explanations we require for our audit. RPOnSIbIlItIeS of Trust••s As explained more fully in the Statement of Trustees, Responsibilities (set out on page 231. the trustees (who are also the director5 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 a5 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 assèssing the charitable company's ability to continue as a going concem, disclosing. as applicable, matters related to going concern and using the going concef n basis of accounting unless the trustees either intend to liquidate the charttable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilltles for the •udlt of the flnan¢i•l statements We have been appointed as auditor under section 14S of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objective5 are to obtain reasonable assurance about whelher the financial statements as a whole are free from material misstatement, 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 always detert 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 ihese financial statement5. 25
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON CHURCHES ACTION ON HOMELESSNESS 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 irregularitie5, including fraud. The extent to which our procedures are capable of detecting irregularitie5. including fraud is detailed below. The extent to which the audlt 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 regulation5.' we assessed the extent ofcompliance with the laws and regulation5 identified above through making enquiries of management and inspecting legal correspondence.. and identified laws and regulations were communicated within the audit team re9ularty and the team remained alert to instances ot non-compliance throughout the audit. We considered the nature of the Charitable company's control environment, and reviewed the Charitable company's documentation of their policies and procedures 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 companl5 regulatory requirements. We assessed the Susceptibility of the charitable company's financial statements to material misstatement 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 internal controls and policies in place to mitigate ri5k5 of fraud and noncompliance with laws and iegulations. In response to the risk of irregularilies 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 havin9 a direct effect on the financial slatements,. 26
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINGSTON CHURCHES ACTION ON HOMELESSNESS performing analytical procedures to identrfy any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud,. enquiring of the Trustees concerning actual and potential litigation and claims, and instances of non- compliance with laws and regulations,. and reading minutes of Trustees, meetings, reviewing internal audit reports and reviewing corTespondence 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 a¥vare of noncompliance. Auditing standards also limil the audit procedure5 required to identify non-compliance with laws and regulations to enquiry of the Twstees and other management and the inspection of regulator and legal correspondence, if any. Material misstatements that arise due lo 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: W4WI.trc.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 durin9 our audit. Us• of our r•port This report is made solely to the charitable company's trustees, as a body, in accordance wilh Part 4 of the Charities (Accounts and Records) Regulation 2008. Our audit work has been undertaken $0 that we might state to the charitable company's trustees those matters we are fequired to state to them in an auditorfs 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. Shaw Gibbs (Audit) Limited Statutory Auditor Salatin House 19 Cedar Road Sutton Surrey SM2 50A Xyl,,[ / Date: . Shaw Gibbs (Audit) Limited is eligible for appointrnenl as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under settion 1212 of the Companies Act 2006. 27
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ÉNDED 31 MARCH 2025 (Incorporatlng an Incomo and Expendlture aont) R•5tricted In¢omt Funds Unrestricted Funds Tatal 2025 Total 2024 Notei Income from: Donations and legacies Charitable activities Investments Total income 208.333 595,535 3.368 807.236 2.685 423.289 211.018 1.018.824 3.368 1.233.210 174,124 913,238 3,454 1,090,816 425.974 Expenditur• on: Raising fund5 Charitsble activities Totsl expenditure 88.529 707.836 796.365 88.S29 1.132,610 1.221.139 70,427 1,174.450 1,244.877 9110 424.774 424.774 Net Incomel(outgolngs) and movement In funds for th• y•ar 12 10.871 1.200 12.071 1154,061) Reconcllhtlon ol funds Total funds brought fOard 269.446 15.028 284.474 43&535 Total funds arrl•d forward 20 280.317 16.228 296.545 284,474 TOTAL RECOGNISED SURPLUS AND DEFICITS The company has no recognised surpluses or deficits other than the defieit or surplus shown above. Net (outgoingsl/ income in 2024 were £1154,9121 from unrestricted and £8SI from rèstricted funds. The comparative statement of financial actNities for 2024 is shown in note 26 of the accounts. The rK>tes on pages 31 to 39 form part of these financial statements. -28-
KINGSTON CfrIURCHES ACTION ON HOMELESSNESS (A company limited by 9uardntee) ststom•nt of Financial P•£iti•)n (Company Number 03735702) AS AT 31 MARCH 2025 202S 2025 2024 2024 Notss Flxed kn•ts Tangible Assets 15 Curf•nt Au•ti Oebtors Cash at bank and in hand 16 17 95.279 292.537 387.816 110,419 255.707 366.126 Liabllltl•s Creditors - amounts falling due withln one yr 18 91.270 81,652 Totsl •sets Ims current Il•bllili•s 29&546 284,474 296.546 284.474 The funds of th• ch•rlty: Re5tircted income funds Unrestricted income fund5 16.221 280,318 269.446 Tot•1 Charlty Funth 20 296,546 284,474 For the financiJl year endlng 31 March 2025 the comyny was entitled to exemption from the audit under section 477 of the Companies Act 2006 lating to Small companles. No members have requifed the company lo obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. Howevef, an audit Was iequired in accordartce with section 144 of the Charities Act 2011. The trustee5. who are regarded directors for the purpose of the Companies Act 2006, acknowledge their responsibility for complyin9 Wlth the fequlfements of the Act with Spect to accounting records and for t preparation of the accounts. These financial ststements have been prepared in aCCOfdantÈ with the provisions applicable to companies subject to the small companies re9ime as Set out in Port 15 of the Companies act 2006 and constitute the nnual acc(MJnts required by the Companies Act 2006 and are for clrculation to members of the company. The accounts were 4pproved and authorised for issue by the trustees cn 24 September 2025 and si9ned on their behalf by. Roger Sutton Trust8e Juliet Lack Trustee The noles on pages 31 to 39 form part of these financial 5tstements. -2
KINGSTON CHURCHES ACTION ON HOMELESSNESS (A company Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 Notes 2025 2024 Cash flo from operating acllvities Net Income 12.071 (154.061) Adjustments for Other interest receivable and similar income (3.368) 13,454) Changes in.. Trade and other debtors Trade and other creditors 15.140 9.619 123,991 (4921 Cash generated from operations ' 33.462 (34,016) Interest received 3.368 3,454 Net cash from operating activities 36,830 130,562) Net Increase In cash and Cash equlvalents Cash and cash equivalents at beglnning of year 22 36.830 2S5.707 130,5621 286,269 Totsl C•$h and eash •qulval•nts at •nd ol y•4r 17 29Z.S37 255,707 The notes on pages 31 to 39 form part of Ihese financial statements. -30-
KINGST(hY CHURCHES AcfioN ON HOMELWNess (ACOMnY Ilmlted by 8uar•nteel NofES TO TME FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2DZ5 1 Gtnefal Inlomiatlon Kingston Churches Action on Homelessness Is a public beneh'l entlty and a private company linited by guarantee, incorporated in EngL8nd and Wales under the Companies kt atx1 registered as a charity in Englan¢J and Wales. The company's registered office addres5 is shown on page 1. Th8 nare of the charitable companys operations and ts principal 8Ct6vitÈ8 are sel out in the Trustees. Report on pages 2 to 23. 2 Golng Concfrrn The financial sialemenls are drawn up on the going concem basis wthich assumgs Kingston Chyr¢he$ A¢lion on Homelessn¢s$ WIN ¢ontinue in opgratsonal existence lor the foreseeable future, being a p8noJ 0112 months from the dale of opproval of thes¢ financlHI slat8ments. Tho 89grd havo gNen due considerallon lo Ihe worklng capltal and cash flow requlremon15 of Kinljlon ChurthèB Action on HomèleB8n&ss. Tho Brd con¥ldei Klngslon Chur¢h8s Actbn on Homete88nes8' curronl and lor¢cagt ¢h ources lo be 8ufficienl to Covef tho WO1 ¢apital fequir¢monl$ of the Charity lor the foreseeabte luturfr. 3 Accountlng pdlcl•s Th8 princÈpal accounting pollci&$ adopt•d. I19•m•n and k•y 80urcas of estsmation uncertainty in the pfvparation ol tho financial $tatemgnt8 are sel out beluw. These policies have bean cons1nI1Y applied to all the years presented. unl&s$ olh¢rwi80 stated 8•51s of Pr•parallon The finandal slalemenls ol Ihe charity h•¥e been prepared under the hisloric•l cost convention In accordance wlth Accounllng and Reporting by Charilio$'. Sl•tem¢nl of R•comm•nded Prgcllce appll¢abl• to charitios proparing their account8 in accordan vlth the Flnanclal Reporting Standard Applicable in the UK and Republlc of Ireland IFRS 102118lfeclive 1 January 20151- IChoritt06 SORP IFRS 102)), th• Financial Reporting Standard appIlbIt in Ihe UK and Ropublk of Ireland IFRS 1021 and the Companios Act 2000. ltingston Churchos Acllon on HOM0$6n?8S rneeis the definllton of a publlc benefit enuty undef FRS 102. A68918 and liabillties are init141ty recognl8ed 91 h18tori1 cost or Iransacb'on value unless othe1$8 slal8d in the relevAnt accounting policy noiel81. The funellonal cuffency ol the ch8rty is cM8fvJered lo b8 pound8 sterling 1£) because Ihol 1$ th¢ euroncy ol the prbmary economic environrnenl in whith it OP8Tat8s. The linancial slalemonls are presen*d in pounds 6terlirvJ 1£). JudB•m•nl$ and key $ourc•s of eBtifflatlon unG•rt•lnty The preparation of financlal 8tatements in confomity with cha11&8 SORP IFRS 102) rnqulfeg the Iru8tee8 to make judggmenlj, eslimales and 8ssumpllonB Ihal affecl the applulion ol policies and reported amounts of assels and Ilabllilies. inGomg and 0Xpse$. Tho •$llmatss and ass¢xS•ted assump1n5 ar8 basod on hisloTiG•I ex[lon¢¢ and various olh•r lactors Ihal ar• bglleved lo be iea80nable under the e1rcum8t8n$, th8 r68uII8 ol whleh lonn thè basis ol moklng the ILKlgwn•ntB about carrylng ¥alug8 ol as8el8 and Ilabili11gs that ale nol ieadily app4nI from olher 80urc•$. Actu•1 results rnay dlNer Irom Iheso e$lim•ie$. Th• judgwn•nt8. 05ts'males •nd J5¥umpln$ t•Mich have a Jlgnlficjnt rl$k of causing I maleriAI Adjustment lo the carrylng amount ola8s81$ and lknbllltlas Are dbBcusy•d below. Wlthln Ir•de d•blorn the malorlty ol the oJnpany'$ account8 recefvabla relat• to omounts by tenants in respo of rentod accomrnodallon. An allowance for doubtful debts is m8inlained foi potential credit losses b8sed on manag8menl's as6è5sm8nt of the expected collectability of accounts ¢01¥able. The allowance fof doublful accounts 15 reviewed p8riod¢cally to assess rt5 adequacy. In making thi5 aSSement. management tsk8s Into consldaration cu51omer circumstan(xs and ffl8kes judgements as to the Probability of the succe55ful dobt colkcM)ns. The actuallgvel of debt collected rnay differ from the eslimaled levers ol r8eovery and couhj impact futurn oparalions resulis positively or negativgly. A5 al 31 March 2025 tho charitable ¢ompanls cuffènl tradè rèceivablès from cu$tomern Vre £147,620 8g4insi whi¢h £136,228 was provided for. Incom• AJI incomlng re8ourc•8 are Includ•d #) th• $lat•m•nl of flnan¢lal o¢llvlkn Wh entitl•menl haj p4•s•d 10 tho eh¥rlty; il li prob8ble Ih•t the economlc bènellts a880Ci8ted wllh Ihe Iransactlon will ftow lo Ihg charity and lh• amounl can b• r•lSably moasured. Th• following spgclflc poli are applied lo pgrticulaf categories of income.. a) income from donalton8 or gfants bs fe¢ognised when there is evidence of entiuement to the glft. recelpl18 probablg and Ms amount Can bft measured reliabty. b) legag Inrne bs reco9nised when receipt 15 probable and entillement i8 8St4blished. } donoied laciltlies and servicgs are not recognlsed In the accounts as Ihe value cannot ba readily m848¢Jred and no amounts are induded for Ihe conlribution of general volunteers. d} incom• from eonlracts for the suppty of SeTh[S is recogni88d Vjilh the delbvery of the contracted service. This is classified 88 uniostr¢cted fund5 unle6s there is a contraclual requiremenl for il lo be spent on a particular purp08e and rglurn8d if unspent, in whlch cas• it may be reg•rdod •$ r•$trttsd. -31-
KINGSTON CIIURCHESACTION ON HOMELESSN l&wmp4ny Ilmlted byvar•nteel NOTE5 TO THE FINANOAL STATEMEN15 FOR THEYEAR eNOE0 31 Ml4WCM 1025 3. Accountng p411¢lu l¢•ntlnwdl Éxp?ndltuve ExpendftU is ra¢ognls¢d on¢8 there 15 8 gal or eonstructlve obIlgaOn lo m•ke a pay111 to a thlrd party, It h probable that settlement wlll be qUId arkty ¥mount of the obligation Gan be measured rglaibly. E¥pendItU is Indudad on an accruals ba818 inclu61ve of VAT. Eyndllure Is cla8slfied undèi hirS as follows.. al Expendlturo on charllabl& activiti•S inrlude$ all costs incurred by the charily in un¢Jertaking activilies that further ils charitable olm8 for the benefit of Ils beneficlarles. Indudlng those support costs •rtd ¢tssts lo th• go¥em•n¢• ol Ihtr ¢h&rity apportioned 19 ctharttablé A¢tivi11g$ whKh are incwTed dSr•ctty sn fijffjlllng the charily's obietllv•s.' bl olher v¥pendllure Includes •ll •xp•ndKurn thit IJ nelthor rnlaled lo r•l4lrg fund• for th• ¢Milty nor p•rt of tti •xppndMur• on chArSiablo aetlvltli$. AlloeAtlon tsf Support CoBi• Support costg Ar• Iho$e fvnctions t11 aisiit lh• ol th& charlty but do nol dlr•clty und8rtako charlt4bl8 acllvllkgs. Support 08t6 Include back oftko ¢osl$. insur0, li¢•n$•4. sub8Crtplion6, 8ecurlly. HR and accounting servlc88, bank 88rylc• char988 ond depreclatlon cosls whlch 8lVPOrt thè Charfty's prolècl$ 8rKI These cos1$ been allocBted lo expendlture on chantable activrtles and hav• b8on 6Wit bthe8n r•strlct8d gnd unrnslrfcled lunds ba£¢d on an aForopdo1o ba$1$ including 51&ff tlrnè, lloof spa¢¥ staff numbern. Fyn41 •EcounUng Unrv¥tslcted lunds ar• avallable for us• at tm dl8ClVtlon of the i(u$t¢tr$ lo further any of the ¢harty4 purpo888. D•s¢gnat8d fund$ •r• unre$tri¢i•O fvnds •arMaed by lh• ITht818 lor a partlculir fvturn yoj•¢l or ¢ommllment. Rtttrlcl•d lundi iw• iubh¢t•d to rtstrtJoni on thelr •xpendllure d•¢l•r•d ty th• doThx oi through t•rm$ ol •n •pp••l. •nd f•ll Into on tsl Su¢188184,. r•$lri¢t•d lund$ or endowm¥fti lundi. Tinolbl• •••• Tangible flxed assats Are it•t•d •1 hlstort¢•l ¢oit l•ii depr•cl•llon wh•ra approprlat•. O•pr•cl•tloTh D¢prodollon18 ¢h•rggd by •nnuo1 olAlm•nls •$llmaled lo wrll• off ¢o$l1g$s re6hJual wal over Ihtr axpeded useful lfv•$ {Ch •qu8te to th• fouowlng r•ths.' Computèr & Offl¢e eqpM@nt 33% straight Ilne IMlmnt of Ilx•d as•ots Flx•d 8688ts ar8 gublect to r8vlew lor tsnpairmenl wh•n th•r•18 an Indieatlon ol • r•ducUon In thelrcafrylng value. Any Impalmlent is rEcognSs•d In th• year In whlth It ¢xcurs kn the ¢orr•spondlng Sl4tem•nt of Fln•ndal Acllvth8 C•t•gory. O•btor• Oebtorn •r• MGognls•d ITr1 •1 If•¢I10n pr1. Th•y ire wb8•qu•nlly m•sur•d •t •mortlud eo$l,1•$8 provlilon for Impalrmènt. A provlslon for th• impalrffl•nl ol d•btOfS 1$ •$labll$hed wh•n thern 18 obhdJ¥• •vldn¢• Ihat Ihe ¢h4rllible compny 4th11 not b• Abl• to ¢olKfjcl All •mounts •ccordinq to Ihe In•l l•rm8 of lh• d•bl. G•h It bank and In nd Cash at bank and In hand indude$ c8Bh ONI short term liquid Inv8stm•nts wlih a slK>rt matuth of thfO9 rnonths Of le8$ from the date ol acqulshton or opening of th lepo$it ty simllar account. ¢r•dllor8 Cr8¢Jitors afe iecognised whpre Ihe tharitable company has a presenl oblall0 resulithg from 8 pa$t gvgnt I1 wlll probably resull in Iho transfgr of fvnO$ lo a third party and the amounts due Io 58tt Ihe obligation can be measurod w e5timaled rellably. Credltor8 8n¢J Pro$10n$ ar• norrna11y ffjce9nisgd 41 Ihpir sellemenl Bmounl after aMo*iTrJ for any d15counts due. The chgritgbta Company is o ch•rity thIn the doflnlllon ol Becllon 467 Corporalicn T8x Acl 2010 and Is theI01e able lo tak• 8¢J¥anlage of the exemptloni 9fv8n by cl10n$ 485 and 486 01 Ihal Act. AOrdIrt9. Iher• ffj no Corporallon Tax ¢harge in th08• I¢U1$. .32.
KINGSTON CHURCNE5ACnON ON HQMELe55NES5 IA COM¥ fjmltetl byiuarnnteel NOIE5 TO THE F114A14CIAL5TATEMENTS Fofi TrlE YEA1¢ ENDED 31 2015 A¢e•unlno polklm l¢oniinu•dl Flfi•n¢b•l In•truffl•nts The ¢hartt•ble cornpany only has fmancl•l assets and financial liibihlS ol a kil thAt qualSfy as baslc ffnancial inslnffiont$. Ba¥1¢ flnancial Instrument5 are inlilally r8CO9nlsed at transaction value and 5ubBequently measured at Ihelr selllement value. Leases in which substantailly all ri8ks regards oviernhp are ietsined by the lessor are classlfied as operating leases. Payments made under oporaiing 108sos are th8r lo Ihe Btllement of flnancial activlties on a slralght fine basls over the period olthe D•fin•d contiibutlon ptrnilon plans The chariiy contriblrtes to Indivhlua15' $l8ke holder pansion schemes to a mlnimum ol S% of Salary an¢J I11 malch th• empknyte5 conbibutth up to A. Any t8glslatlv• ¢h4nge$ due lo •thnrO0n¢ irnplm•nted when I bécorne due. Contributlons to dollned conlrfbullon planB #rtr mcognised •$ an frNpen8• in thè pedod to vthlch the relat•d ser¥lce Is provl#•d. 4 Urnlt•d by 0rant•& T D5rectOrsrSl0$S •r• ill m•mbers of tho Comp•Thy, Thoy ar• Ilablo lor ihe Cornpany'i IhblllU•s and d•bts whlknl b•lno member and up lo one year aftèr c•ailng lo b• • m8mb¢r for thooFJ tr$¥Cl10n8 enter811 Into before Iht d•ie. tts • maxlmum ol E1. i l>on•tlon• and L•g•¢1 Unr•gtrletsd Fund8 R••trlct•d Fund• Total 2021 Don•tlon• Oonaiions fioffl Churchos. IndlvidualB & Olh•r8 Legacles Gift Ald 173,018 Z4,000 2,686 176,241 24.QO 10.777 211.018 208.333 2,685 Ut)rnstrfclgd Fund8 RestrfGtsd Funds Total 2024 202 O)n•tlon• Dth)alions Churthe$, Indlvldu&ls & Oth•rn Glft Ald 140,JP1 6,083 146.874 27.480 168,041 6.063 174,124 27,450 • Ch•rtt•bl• A¢llvl¢l•• Unr••trl¢t•d Fund• R••trl¢t•d Fund• Total 2025 In¢om• Acrths Proj8¢t 804M77 604.677. Grnnt• Royal Borough ol Kingston Upon Thame N•ttonal Lottery SK818rn of ltte Holy Cross Wfjston Paradetos Elzatth Frankland Moor Off Iha(inlosh Worshipfijl Company of 8asketmak8rs BEnat1 Trusi Houslng Justs¢e OIP* grnnts 1,Z60 321111 67.698 323.361 20,000 21.000 15,000 5.lJOO 5,1]00 15.0110 5,000 5.000 5mD 111.OOD ZOMD 11.06e 10.000 20.000 3,4BO 14,808 51 423 289 ' 147 Tolal Ch•rltsbl• Acdvltl 423.209 1,01V24 .33.
KINGSTON CHURCHES ACTIOPI ON HOMFIE55NESS IAcomp•ny by waranteel PIOTES TO ThÉ FIMIJICIAL STATEMel•TS FOA TME YEAR ENDE031 MARCH 1025 Charilabl• A1¥1•# leontlnu•dl Unreitslcled Ftsnds Re8lrlGt Fund Total 2024 lTrcomfr A¢ctrss Pmlecl 473.958 473.958 473,9SB 473,958 Grants Royal Borough of King8lon Upon Thames Nauonfvi LOttOry Sistors ol th• Holy Cro81 P•r•¢ittt Allred Charltsole Trust Klng8ton Nur8lng A6iod?lion Alfred Hunt Trust 307,031 95,223 307,031 95,223 20,000 10.000 1.¢JOO 1.028 5,000 439,280 20.000 10.000 1.02S s.000 36.000 403.260 Yol•l Ch•rtt•bh Aetl¥ltl•• 509.956 403.280 913,238 7 Imi••tm•ni InMm• Unr••trlct•d Fund Tot•1 Fund• 2021 UnroJtrict•d Fundi Tof•l Funds 2024 Bank Inleresl Rec8lv•ble 3,454 3,454 Olf•¢t Co•t• Support Cts•ts Tot•1 2030 Total 2024 8 eXp•nd1I• on Ri1n9 Pund• Cosls of Fundr•181ng 60,136 66.136 68,62• 80,629 70.427 70,427 22,394 Th8 C13 ollundrglBlTrJ In 2024 afid 2025 re Incurred In rntation to untriCt¢d fvnd$. • Exp•ndfturn on eh•rlthbl• Athld•• ty Pwnd Typ• Unr••trl¢l•d Fund R•itrbct•d Fund• Toi•l 2020 Advice S•rvi¢e8 Accem Pfoiect nler Npjhl Sholter Rough Sle•per Accommodjtlon Proorafflrn• Th8 BAdq¥ Support cmto 124.667 57).9 l.J•7 30 6.271 66.000 112.898 86.486 .748 10D. 183.667 •a6,854 89.882 .77S 10S.642 707.031 424.774 1.132,81ts Unw$tnthd Funds Restricted Funds Total 2024 Advke S•rylc•b A¢¢ess Prtsj•Ct Wlnler Night Sh•ll•r Rough Skeper InlllaVv• Rough SleeperAGcommodalion Programme The Brtdge Supp¢rt Costs 124.510 584.120 8.021 19.816 18,498 10,602 1,026 744,571 67,m 108,173 31,050 72.382 60,817 90.658 1,028 429,879 192,283 .870,293 39,071. .92.228.; .34-
KINGSTON CNVRCHtSACTION ON IIOhlELESSNESS IA cofflpaThy Ilmlted by 8u•r•nte¢l 14OTES TO TH£ ANANCIAL STATEMENIS FoRniE YEAR E14DEO 31 MAROI 2025 10 Expondltuie on ChArllabl A1vIll¥S by Actlvity Typ• A¢W¥lli#$ Und•rtak•ft Dlre¢tly Support Costs Toi•l 202$ AdvlGe SeNlces A¢¢es$ PfOj•Ct Wlnl8r NiAht Shelt Rough Slaepor Accofflmodatton Progr•mme Thè Bndgè 101,016 028.143 07',959 82,641 68.511 .21,923 22.678 24.300 210,053. 183,'667 688,664 .86,776 105 842. 1,132.610 .81.342 922,667, Acllvltlas Undortaken Directly Support Colts Total 2024 Advk• S•Thk•$ A¢¢o$$ Proie¢t Wlnler Nlghl Shelt•r Rou9h StPr Init+ativ• Rough SleewrA¢cornmod4lon Progf•mme Th8 Bridge 118.174 617,338 24,793 73,774 62,285 80.879 977,241 74.109 52.957 14,278 18,454 17,030 20.381 197,209 192,283 670.293 39,071 92.228 79,315 101,260 1.174,4S0 Fwth•r an•Pysl$ ol•¢iivittt$ und•rt•k•n dlr¢ety ty lh• Chadly ihown 4bov•. 202 2024 $01•rf&8, Soclal Sacurtly 8nd Employ•r ¢onlrtbuUon lo Pon$lono Acces# Property Costs Oth81 Dlr•¢l Costs 318,170 423,2 374,870 425,21J 177,156 en,241 •22.667 11 Anaty•l• ol Support Staff o•t• a•n•rnl Pr•rnl••• & ¢Xh•r Co•t• Gov•rn•n¢• Yotli Co•ts Advlee Ser4 Access Project WLnl•r Night Shemer Rough SleepwA¢wnmodatl Plan Brldge 12.431 11.689 21111 1.704 1,207 82,841 68,511 21,923 22,871 24,300 210,063 J7.0•1 17.251 13.571 12,171 123,481 5.522 3.110 $01 4.332 43,422 R•l8lryJ fundb 178,67S 72,383 41.•28 5.698 296.582 Staff Cosls P(emlse6 & Other Costs Grnn 2024 Tol•l Offlce Co$t8 Advic• Sèr¥1 Access Proie Imntef Nlght Slttor Rough Sleeper lThllallv• Rou9h Sleeper Accomm¢datlon Plan Th• 8rhJg• 42,697 32,434 13,204 8,420 5,452 9.417 111,824 12.182 8.341 1,01S 6.258 6.640 18.517 11.694 713 74,109 52,957 14.278 18,454 17,030 20.381 197209 3,412 4,549 2,'2.74, 40.446 3e9 481 2.496 42.643 Raisln9 fund& 13.808 125,432 5.686 46,132 22,457 219.666 45,442 .35.
KINGSTON CMLIRClleS ICTION OPI IIOMELe5SNESS IAtompan¥ Ilmlted byluarénteel NOTESTOThE FINANCIALSTATEMENTS FOR THE YEAR E140ED 31 MARCH 2025 12 N•t Ineom• lor tho y•ar Thi$ 1$ stated after chgrglng.. 2020 2024 Audttof$ reff¥Jneritlon'. Audtt leei OlheF wMces 3.e80 6,OQQ 13 Staft Costs The itsw 8t•ff costs gnd employee bttneffits for Ihe pO{lIng p•rfod are analysed as lollows". 2026 2024 Wages and solartes So¢i•l $•¢urfy costs Empknyer contributSon8 to p•nilon pl• 436.981 36,580 483.483 37.132 23,685 524,280 494,737 Th• average monthly hadUnt DfornpIoy888 durfng the yaar 1612024'.181 . Thè wr99• nufflb•r offvIlIM• equfvol•nt omployees •r 1$ •n•tyud 43 foltoA.' 20 No. 2024 Dlro¢t chothable Gowrnanu •nd Support Ralilng lundi 11 14 One ernploye• rn¢eOved employee benoffts b•lween £60.000-£OS,CW durlng the ¢xJTh•nl rI2024-l). Th• koy management personn81 of tl tharfty Include all persons Ihat have authoiity and SPonsIbl11ty lor plannlng. dlrectlfiq and conlrolllng ihe 8cllvltb$ ol the charity. Durlng tho year, ch)rity eyn$es lol•ll+ng £7012024.£90I re fylmbur¥gd io k•y m•ft•gemenl p•i8onno1. Th• tot•1 WnP•M#llon palj to k•y m•n•g•m•nl p•r8onn•l for i•rvlcM prov1d 10 lh• chulty was £117,890 12024- É114,391}. 14 TfU•t•• f•mun•r•don •nd •xp•n• Th• ¢h•rty trusle•& were not paha or rneAIv•d •ny oth•r b•n•llts from •mployTrenl *llh thè thadt8t4e compAny In lh• >Yar12024. £nlll, neithw r• tY relmbuT8ed expenses durtng thtt •T12024- £nlll. No charlly tvu$ta• r•e•lv8d poym•nl fty wots$$loftal or Othor seThkes suppliéd lo Ihe chadty1202& £nlll. No Iwlee ha5 hqd any infiuenco *y¢h fvnders. 11 T•n9lbh Flx•d A•••ts Équlpm•nt Co•t At 1 Apru 2024 •nd 31 March 2025 A¢cumul•t•d CW•e¢•tl•n Al 1 Aprfl 2024 and 31 M8r¢h 2025 11271 N•t eook V•lu A8 at 31 Al¥rth 2024 & 2026 10 D•btor• 2020 2024 TrAd• D•blo Olher Debto Prepaymwrts 93.273 12.528 13,753 96.279 110.419 17 Cash 2025 2024 Co8h in hand al b¥nk Vlrgin Bank Deposil a¢¢ount 211.04• 214.219 2•2,53Y 255,707
INGSTON CHU(4CHÉSACTIOM ON HOMELESSNESS IA ¢ompaAY Ilmfted by i¥•rantt• NOTES TO THE FINAPICIAL STATEMENTS FOR THE YEAR EPIDED31 MARCH 1$ 18 Crodltorn- amounts falllng du• wlthth on• y•ar 2026 2024 Trade Credho Social urity and olher taxe5 Other Creditrjrs Ac¢rualJ 21.138 9.393 6,000 10.328 9.611 6,000 55,713 81,652 91,270 19 FIMnGl•l IDJtrumftnl• 2026 2024 FlTrancial assets measured at cosi Flnancil li#biliti0s meaSLwl at COBt 383.680 36.831 381.506 25,939 FiMnci•l asset& Incfude Oebtors, Cash4n-hiThJ and on dept. FInal•l 114bllll1 Incl1& trade and other¢redltors •¥¢l¢sJiNJ •¢uu•l8 and d6f8rred in¢om•. 20 An•ly•l• ol Ch•rlt•bl• Fund• 8•l•n¢•• 1 Aprll 2024 8•lan¢ 31 m4fv 21116 In¢omlnq I••0r¢•8 Rul¢ •xp•ndgd TrnnB¢•r• R•strl¢t•d Incom• Funds Acce$8 Project.Renl N)tIcr81 Lott•ry Single Homo1•8s P8lhway IMnt•r Night Shoii•r Offico for He•lthcam Improvam•nls & DSiparil*$ Rough Sl•8p•r Accommodallon Pmgr8mm• Other grants Totsl R•JirfGt•d Incom• Fundl 12.628 1,200 67.898 90,000 88,485 13.826 167.0981 190.0001 2.400 100,388 2.400 86.745 116.7451 11.480 774 128 974 16.228 Unr••trlctsd lund• nerol Fund oestrlled fund Yot•l Unrn•trl¢t•d Fund• 269,416 807,238 1796,3651 280,317 807 236 280317 Tot•1 Fund• .233. 1.221.139) 298,646 1 Aprll 2023 Incomlng resource& Reswrces Transfern 31 Morch 2024 cteL¢ I A¢¢ess Pfoje¢t-Rènl N•t101 Lottary Nitional Loitoty$ Communlty ornIst10 sIng Homèl•is Polhwgy Wknter Nlghl Shetter Rough Sleeper Inlllallva Offlr4 for H•allh¢afv Improvemqnts & OIsp8ril Rough Sleep•r Accommodation Programme 12.177 1.200 64,937 30.286 14.970 31,OSO 72.381 17491 164.9371 130,2861 {74,9751 {31.OXII 172.3811 12,628 2.000 91.058 (90.6581 2.4(W) 60,817 160.8171 Total Rtl•d Income 14.177 430,730 429.879 15.028 841#nl 1 Awll 2023 e•lanu8 31 Mar¢h 2024 Inwnlng fe8ource8 Roiourc•B •xp•rtd•d Trlnsfert nrestricted General Fund Qeslgnated fund Tolal Unmtiied Funds nd 377,558 46.80Q 60,086 1814.998} 46,800 46,800 289.446 860.086 1814.998 9.446 Total Fund8 438.535 1,090.818 11,244.8771 284.474 .37:
KINGSTON CHURCHESAcn(hN ON HOMELESSNE$5 IAcornp4ny Ihnltedby 8u•ranteel NOTES TO THE FIP4ANCIALSTATEMENT5 FOR THE ENOEO 31 MARCH 20ZS 20 An•fy•l• ol Charlt•bl• Funds l¢ontlnu•dl G•n•rnl and O•¥lBn•t•d Fund• Gener81 fund• Ire unrn8trtcted lund8 Ih•l ¢•n b8 $p•nl or appl •1 the dli¢rgtson ol lh• trusts to fvth•r •ny ol th• chari wrposes. Csignal8d fLtnd$ af• lund8 that tru$lee& may ch008P to o•t a61d& part of UN¢Blrkt¢d fuThlB lo b• used lor * p•rtlcuf4r futur• pfoJo¢1 or commllmanl. A¢e•$ PfoIKt ft•nt D•po8116 These are fvnd8 r8ulved Irom dono{• l(> support OUT cllents Into pemian•nl accommodation by contributing lo the rent dep11 fhal are nocessary. W•¢lon•l Lottory These are lund8 to d•v•lop the wollbelng ol our t•n•nls. ngl• Homo108 PathwAy Thi5 is qovemmenl fijndlng vla the council to pro¥iJ• 9&¥ and Support to peopl• •¥pert•n¢ing homo19$8fte$$ IA Kln9Ston upon Thanws. Wlntw Nlgtht Sh•lt•r T$8 a yranls and don8llon8 lo fund the sel up and runnlr¥J ol Wlnt•r Nlght Sh•llers frorn January 10 Marth 202S to ccommodate peoplè ovèmighl whct would othe15• b? $epin9 rotjgh. Offle• lor Il••lthc•r• Improv•m•nts Jn(t Dl•p•rltlM' Thk8 18 gTanl lunding provlded to support Thè er0• Inttl•Uw. • d¢$lgn¢d for the peoph Ihe ¢harlly work vilh u $ubsl8nc•s and have been sleoplng rough or al rtsk ol 11&8pSng i¢MwJh. The 8rtdg8 Inltiatlv& aim8 to •nob18 tho$• p•opli 10 94ln •¢1$ to th¢ serv1$ they n•ed trom Providtr such 1$ KiThJsion Wellboinq. Atyuoh Sl••p•r A¢¢omm+)d•tlon Progrnfflrn• This 1$ go¥ernmont lundlng vla Ihe councll lo provKI¥ JNI Bupport to pvople •xp¢rtanclng hom•losAnèi6 from th• ryone In e8mp8wn h8vo Jlnce boon provhged occommo¢J•llon In slngle accommodatlon propertlea •¢qulrnd by th• Gr••t•r London Aulhorfty ai part of the Mayor of London'• Rowh Sl••p•r A¢commod•llon Prtyramm•. 21 An•ly•l• ol n•¢ 1•ts b•tw••n lund• Unr••lrlct•d Fund• RMtrid•d Fund• Tol•l 202$ CuThenl aBMIo Cr•dltors 1•51 th•n 1 y••r 18.221 91.270 296,546 280,318 16,228 Unr85trlcied Funds RtrslrfGted Funds Tolal 2024 Cun•nl •s$•ts C9010$S than 1 y•?r Totsi 351,098 81,852 269.446 10.028 386.128 15.028 284.474 Aft•ly•h of ¢hang08 In n•t dgbt At 1$t Aprll 2024 ¢08h Plow• Al 31 lknrch 2020 Cash al bank and hand 256,707 36.8JO 291637 Al 181 April 2023 Cash Flory Al 31 M•r¢h 2024 Caih al Mnk ond in hand 288.289 25S.707 IJ P•MSon• aftd •th•r post r•llr•m•nt b•filts O•fin•d ¢ontrlbutlon pln# Th• amount r•cognised as an •xp•nse In rtlaiion lo defM*d contriblon pl¥ns was £22.18812024'.£23.6851.. COn1bull0nS of £38 were payable al the year eThJ12024.. ÉNIII. -38-
KINGSTON CHURCHES ACTION ON MOMELENE$s IA Comn¥ Ilmlted by i¥ar8ni¢Èl NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR E140ED al MAth 202$ 24 Opèrallng Lo88• eommltrnonts The lol•l mlnlmum lease yM&t8 und8r non<ancellatAe operating Jea886 8r• as follob7: 2026 2024 Obllgab'ons Ltnder op&ratlng leasaJ expiring in loss than ons ymr Obllgauons under operatfjng bases ewrfng in onè lo five ye&r6 Obligabons und•r opwalino19&8es ewrlng after five years 271.834 573,072 16.812 860,510 205.284 494,SOS 88,420 768.189 The amount of nonvcanGellabfe oper8lng 1oa8e payments rec(¥Jnls•J as an 8xpense durfrvJ Ihe year was £330.3931202 £332.8311 21 Ev•nts •ft•r th• Ilnancl•l p•rf Th•r• ho been no slgnlficgnt &¥•ntJ b¢t4¥¢0n the yeai ¢NI •rvJ dat¢ of Approval ol ttrs• finarKial statomonts lch would reqre a change to, or a dtscloswe in. lh filnoncial siatemfrnls. 26 St•tsm•nt of Fln•ncl•l Actlvltlm lor th• Ymr End•d J1 IA•r¢h 2024 R••tyi¢t•d Unr•iirf¢t•d Fund• Tol•l Fund• In¢om• from: DOnatin5 and hoaGIo8 Ch•rit•ll• aclivlll•8 Inv•Blmenti Total Incoffl• 148,674 609.958 3,454 880,086 27,450 403.280 174.124 913.238 3.454 I,0,816 430,730 Exp•ndlthM on: Ral&lng (undl ChaAtablè acd¥ltt•É Total •ApdIfr¢ 70,427 744,571 814,996 70,427 1,174.450 1,244.877 429.879 429,879 N•t InM•ll0¢1Iftl *nd mov•m•nt In lund• lor th• y••r 1154,9121 85.1 1154.0611 R•oon¢lll•llon olfund• Tot•1 lunds brouyhl fofvtsr 424.358 14,177 438.535 Total fvnd• urrlod Iovwafd 289,448 15,028 284.474 -3