•scRATCH Fighting Local Poverty ANNUAL REPORT April 2023 to March 2024 14
OUR MISSION STATEMENT IS:_ To relieve the effects of poverty for families and individuals with needs recognised by approved referral agencies in Southampton and the surrounding area and to support likeminded organisations. CHAIR'S REPORT FOR 2023 to 2024 SCRATCH has been in existence for nearly a quarter of a century. During that time, no matter what the national or world political and economic situation has been, the need for our services hasn't diminished-in fact. it's grown. Wh8t hasn't changed is our determination to help those local f8milies and individuals in hardship. To the best of our ability and with the highest regard for both their dignity and the quality of the services we provide. I wrote last year about the way that serving those who need us brings the news he8dlines very close: we hear stories from clients andvoLunteers thatwould breakyour hearts. They make us even more determined to carry on the work that we do. However, we couLdn't do any of this without our staff and volunteers and of course our supporters. There are so many individuals, companies and funding bodies whose generosity means we can do things like delivering bunk beds to families whose children are having to share a bed, kitting out a home for a homeless family going into permanent accommodation. or ensuring that a child living in a women's refuge gets a bundle of presents on Christmas morning... 8nd so much more. We thank aLI our supporters and hope to continue working with them for many years to come. As long as there's a need, SCRATCH hopes to be there to answer it. Ann Laird (Chair of the Board of Trustees) How many people do we help each year? (explanations of figures will be provided on the followingp8gesJ 5937 7000 6000 5077 5000 4840 4000 3554 3000 2616 2762 2475 2304 2000 1000 664 659 Furnish to Flourish Ipeople assisted) Christmas Complete (young people helped) HSF Utilities HSF Welfare Line (Households) Whitegoods calls answered Ihouseholdsl 2023 124 2022 123
SENIOR MANAGEMENT REPORT th As SCRATCH enters the 25 year of our existence it is good to look back atwhat has been achieved both in the last year and previous years. From very humble beginnings when we incorporated in 1999 to date, we have approached each year with the same objective in mind: to relieve the effects of poverty for families or individuaLs referred to us who are experiencingfinancial hardship. It is testament to the hard work and commitment of staff and volunteers alike that we have managed to impact so many lives in a positive way, setting people up to face the future from a comfortable home environment. our work and served the community in one way or another. Since 1999 when we were based in a smaLI office in Shirley and a collection of old barns in Nursling, we have moved our headquarters 3 times and are now well and truly settled in our base in Northam where we have been forthe past 10 years and have recentLy extended our lease for a further 10 years until February 2034. In light of this, we have started a programme of improvements to future proof the premises for the remainderof the lease. Aswith 8llsmall charities it isvery important for us to balance the books, ensuring we have enough cashflow to run the business on a day-to-day basis as well as cover the larger expenses, we are happy to reportthat SCRATCH is in a healthy financial position due to good Levels of funding. generous donations and service level agreements with councils 8nd housing associations throughout the county. Mythanks to all who have helped us get here. This year. as every year, we are indebted to the m8ny volunteers who give their time freely in orderto assist us in our mission, we have volunteers from 17 - 70 years ot age, from all backgrounds and many nationalities who all contribute to the flavour of the SCRATCH community. Over the years we have been joined by thousands of volunteers, 811 of whom have contributed to Mike Smith - Senior Manager (Operations) Annette D8vis- Senior Manager (Resources) FURNISH TO FLOURISH (Previously known as Dorcas Project) This project has again provided a lifeline to so many people who are in furniture poverty for a variety of re8sons. Many are moving into permanent accommodation following periods of homelessness (be that street homeless, sofa surfing or temporary housing). Others cannot afford to purchase the items they need- often a bed. It is good to know that lots of children across Hampshire no longer have to sleep on the floor and as a result their school attainment has improved. We have noticed thisyear an increase in referrals for single older people (60 plus) aLthough we have no knowledge of why this might be. Everyone who is helped with furniture and household items through this project is referred by one of our trusted referral agencies (health visitors. schools, housing associations, local authorities-to name just a few). This In theyear ending March 2024, we have made 2243 deliveries, helping 2890 adults and 2187 children. an increase of nearly 5 % from the previous year
helps to ensure that there is a genuine need and avoids the need for us to assess clients which would delay delivery and increase our operating costs. BeLow are a couple of recent comments from a grateful client and referral agency: . Th8nks to SCRA TCH. I have been able to furnish my flat and l am so h8PPyWlth the items thatyou provided. I spoke to Becky to arrange this and I would like to thank her for her assistance. Everything is in great condition 8nd I still can'tbelieve howgreatmyflatlooks. A huge thank you to all for this assistance. ljustwanted to dropyoua line to saythankyou forsupplyingmyclients with a bed settee 8nd recliner chair. I took a call from them yesterday and they are absolutely thrilled with the items, They couldn't stop saying how pleased they were with the delivery from yourselves and howrespectfully they wer8 treated by the deliverymen. And from a kind donor:_ Thankyou so much for collectingoursofas. Two polite, friendlyguys came as stated and removed them 8s requested. Excellent service and we hope someone will be able to make use ofthem. We are 80 grateful to everyone who donates from beds and wardrobes to saucepans and teaspoons. These are all vital in providing the essentials that people need to set up home when they have little or nothing. A DAY IN THE LIFE OFA FURNISH TO FLOURISH DRIVER l arrive at the warehouse by 8am, check the van, see if there are any updates from the officefor the day's tasks. I have a coffee, catch up with other members ot staff and await the arrival of the volunteers. We head off at approx. 8.30am to various areas in Hampshire. Depending on the area we are going to we try to make our deliveries first so that we have an empty van for the collections. We never know what we will find when we arrive at ourdestination, butwe certainly meet a variety of people along the way, the majority of whom are very happyto see us and are pleased with what we deliver, which will help them in the next step of their lives. We return to the warehouse late morning to off load the collections, to re stock the van (appropriate items having already been selected by the warehouse volunteers), swap volunteers, hand in paperwork to the office. check that there are no amendments for the afternoon's schedule and start all over again. Prior to departing. I try and phone all clients and donors to give them an estimated arrival time and to ensure that they will be at home. When we return at the end of the day, we unload and reload ready for the next session, and I will then try and contact those that we will be visiting in the morning. The final paperwork is handed to the office with check that there are no changes forthe next day. There is so much satisfaction when we see the stress being released from faces when we deliver 8 washing machine or a package of furniture. Donors are also grateful to know that their furniture is going to help those in need and isn't ending up in landfill. No two days are the same! l enjoy working with a variety of volunteers, and it is great to see their progression as their time with us goes on - whether that is an improvement in the language or their ability to work with other people. lan
During the year we started to carry out a satisfaction survey at the point of delivery (relating to both Furnish to Flourish and White Goods delivered underthe HousehoLd Support Fund). The following is a breakdown of what was being delivered for those who responded". FulLfurniture package Bed 161 55 Fridge Freezer Washing Machine 42 67 Cooker 68 Other 48 The chart below shows how recipients feltthe deLiverywould help them. Suniey results Other Eat better Improved dlet and health Improved sleep l am able to move forward in life Happy to spend time with friends and family Feel more healthy Feel less stressed Feel better about myself 50 100 150 200 250 300 The average rating on deliveries was 5 star. Whilst the project staff. volunteers and two vans are mostly engaged in the collection and delivery of furniture, we are pleased to offer a removals service for people needing to move house in emergency situations. During the year we helped 33 households129 in the previous yearl forwinchester City Council and 4 for otherorganisations.
DISCRETIONARY FUND AND WELFARE LINE SCRATCH has had another busy year operating the Welfare Line {a direct access and advice and signposting phone service- with many people needing referraLs through to the local food banks) with more calls answered this year. People experience food poverty for a variety of reasons and from many different househoLd types and often it is single adult maLes who are unable to work due to mental heaLth issues who find themselves short of food. The vast majority of calls relate to the cost of living and young families in particular are reaLly struggiingto meet the increased costs aswell as buying nappies and food for their children. We have also continued to assist Southampton City Council {SCC) in delivering elements of the Household Support Fund {Government Funding) by providing utility top-up vouch8rs and l or new White Goods to Southampton residents who meet strict criteria. As you will see from page 2. the number of utility vouchers issued has decreased this year. This is in no way a reflection of the level of need, but rather a restriction placed on how often we can help the same househoLd as SCC are seekingto provide more assistance to more people across more organisations with the same amount of money. We have also continued to assist the Footprint Trust, based on the Isle of Wight. with utility top- up vouchers. The number of White Good deliveries h8s increased slightLy, despite similar restrictions being implemented. It has been great to help individuals and families with appliances who would otherwise struggle to purchase even secondhand items. Below are 8 couple of comments from grateful clients. Thankyou so much. The washingmachine h8s m8de my day. it Game 8tjust the right time and the guys were lovely. H8vinga cookermeans that I can cook and eatpropermeals and tryto stayhealthy H8ving a cooker h8s made life so much easier h8ving 3 children. It was impossible to feed them prop8rly with just 8 sm811 microwave.
CHRISTMAS COMPLETE This project is designed to provide toys and gifts for children and young peopLe who otherwise might go without presents to open on Christmas Day. Like all of our projects. referrals come from our trusted agencies to ensure that there is a genuine need. AIL referrals are carefulLy checked to ensure that no duplicate requests slip through. The vast majority of parcels are delivered directly to the families, as far afield as Basingstoke and Aldershot. Others are delivered to or collected by the referral agents for them to distribute to their clients. As the number of individuals helped has risen over the last few years. we decided that we needed to come to an arrangement with Southampton City Council, who run their own scheme primarilyfor children in care as well as theirvarious departments, to ensure that there was no duplication. So, for the first time we agreed not to accept SCC department referrals which resulted in a slight decrease in numbers making the project slightly more manageable for us. A total of 2616 children and young people received a parceL containing 7 or 8 gifts. As always, we are so gratefuL to the many churches, organisations, businesses and individuals who donate toys and gifts and for the financiaL donations that enable us to purchase items for the age groups we always have shortages for (babies and 12 years plus). As wellas the manyvolunteers who give theirtime to sort, pick and pack to ensure that the best possible selection is made for everyone referred. Without their support the project wouLd be impossible to run. It is lovelyto receive notes of appreciation from the families and referral agencies. This shows the continued need for the project and makes all the hard work worthwhile. I wanted to send a huge th8nk you to all the amazing staff at SCRA TCH for the Xm8s gifts kindly delivered to our families. I have been asked to pass on thanks from several families who were overwhelmed and delighted to receive the gifts for their children. This has reallymade a difference to children who m8ynoth8ve been so fortunate. li ryx I can't tell you how much weight has been liftedl Mychildren are going to be so happy on Christmas day. After two friendly happy guys dropped of boxes to my door, l opened to find a choice ofgifts and treats. Myson is into his sports and there's 8 whole range forhim to choose from. Mydaughter will enjoy the books and spa products. As well as a few treats for myself to enjoy over the festive period. It really has taken away the sleepless nights of worry. I want to extend my gratitude for the incredible work your Christmas project has done in bringing joy and relief to our families. Your efforts have made a significant impact, especially for those who were concerned about providing presents fortheir children this Christmas. I would like to express my deep gratitude for the delighttul surprise I received yesterday in the form of a box of gifts for myson. The generosityandcare shown byeveryone involved
in this gesture did not go unnoticed. Each item in the box was received with great appreciation. and l am sure myson will be touched when opening the presents. On behalf of myselfand myfamily. I wish to express myprofound gratitude for the wonderful Christmas package I received. COMMUNITf REPAINT Community repaint remains a valuable if small part of the work we do at SCRATCH. My thanks go to Rob (voLunteer) who diligentLy accepts. mixes and tests all arrivals of paint. storing in colour and type order to simplifythe client experience and ensuring everyone gets the type and colour of paint they require. Repaint is such a simple project, taking excess paint from manufacturers and retaiLers and distributing free of charge to referred clients and for a donation to community groups, ensuring homes and community spaces are made into more pleasant environments for those who use them. In 2023124 we supplied 147 individuaLs and 21 community groups with a combined total of 6,444 litres of paint. This year we collected slightLy less than we delivered but even so some 6,300 litres of paint was diverted from the waste stream and made availabLe to clients and groups alike. Repaint Southampton, operated by SCRATCH, has been running for more than 20 years over which time approximately 140,000 litres of paint has been colLected and redistributed, enough to paint 7,000 three bedroom homes. VOLUNTEERING Followinga fruitful 5years at SCRATCH, PoLly Burton retired from the role of Volunteer Manager in December 2023. PolLy worked hard to make SCRATCH an even more welcoming and supportive place forvolunteers. and I hope to continue this legacy and further develop some of her projects such as the SCRATCH wellbeinggarden. The year ahead will also involve goingthrough a renewaL process forthe Investing in Volunteers accreditation. the UK quality standard for good practice in volunteer management. Over the last year we have continued to deepen links with referral agents which support asylum seekers and refugees in the city such as Southampton and Winchester Visitors Group (SWVG) and CLEAR, and through attendance at the Southampton Sanctuary Network meetings. SCRATCH was given a presentation slot at SWVG'S March meeting. through which I was able to highlight SCRATCH'S work to SIWG'S Leaders and recruit some more asylum-seeking volunteers. The asylum seekers are a huge asset to SCRATCH and greatly vaLue the opportunity to keep busy and give back. as well as improvingtheir English and getting to knowthe local area and community. Our administrative volunteers have been helpful in translating our various voLunteer materials into different key languages. However, we have seen many volunteers moved by the Home Office onto other cities at little to no notice, and almost aLI in this situation have reported back that they miss volunteering at SCRATCH. It is truly humbling to witness the challenges these and many of our other volunteers continue to face.
One of ourvolunteers was fortunate enough to receive leave to remain in the UK at Christmas time, and we have helped him find work through a local Christian-run Landscaping company and have also supported him as he sets up his own joinery and carpentry business. He has settled into a rented flat with a British friend and has not had to claim a penny of Universal Credit! When asked to describe his asylum-seeking journey, he said: 'First of all, I had an invitation from people here: a charity caLled SWVG. They linked me to Above Bar Church. and also they supported me. Above Bar Church and SWVG linked me to SCRATCH charity, who moved me to the next step, which is seLf-empLoyment work and paid landscaping work. All these local communities helped me find my fLat and have a good Lif e. Other referral agencies we work with include local brain injury charities, the Probation service, homeless charities Two Saints and the Society of St James and Southampton City Council's l Employment teams. We also have severaL retirees who bring a strong nurturing element to our community and prove that staying active through volunteering is the way to stay young at heart. One of our neurodiverse volunteers who was referred to us this year by the DWP informed us that after just one month of volunteering with us, his famiLy had commented that he appeared more confident, which is not something he had ever been told before. This volunteer has continued to push himself out of his comfort zone, trying out different roles within SCRATCH and is surprising himself with the tasks he is able to complete. Here are some of the comments from our volunteers, which highLight the sense of community atSCRATCH: SCRATCH is 8 great org8nisation and is very supportive to its volunteers. l enjoy cominghere for the people 8nd the community. l arn thankful for the help scratch has given me and I like having the opportunity to help the community. l am 8 member of a good f8mily that would help me in any situation. I can feel that I'm doing something of use for the community. And doing something positive that is physical, and a change of environment. There is a real sense of community in SCRATCH, which I find really useful. l enjoy meetingpeople from different cultures and backgrounds. Lizzie Osborne-volunteer Manager
FINANCE Our turnover for the year was £1.1 M, giving us an operating surplus of £53K. The tables below shown the breakdown of our income and expenditure. Income Donations- includes fundraising activities and gift aid Grants- includes Household Support Fund (HSF) and National Lottery Community Fund Lirnioli Irioh includes the sale of white goods to organisations outside of HSF Other- bank interest and e- bay sales Donations • Grants • Fumlsh to Florish • Other Expenditure Volunteer Support- includes expenses, PPE / Uniform, training and social events loan repayments, accountancy fees, bank charges, refreshments and cleaning Salarle8 White Goods Vehlcle costs Fundraising • Volunteer Support Other UtSIItyTop-ups Premises Fumiture purchases Office costs Chrlstmas Complete 10
GOVERNANCE The SCRATCH board of trustees operates under the charity's Articles of Association. New trustees are recruited via notification of vacancies, for example on our mailing list, ourwebsite. word of mouth etc: prospective candidates apply via a statement of interest stating why they wanttojoin the board and what they will bringto it. They are interviewed bythe existingtrustees and-if successfuL-appointed at the next meeting. Induction is initially conducted by the chair who introduces new trustees to the building. the team, and relevant documents. followed by attendance at a SCRATCH Induction session. The development of trustees is important, no matter how experienced they are: training needs for board members are identified via skills audits, at strategy days or as new developments require. These needs are addressed by online courses or by attendance at SCRATCH employee training (eg. for safeguarding). Trustees make strategic decisions, such as key objectives and deliverables, staffing structure and long-term operating premises requirements. Senior Managers-Annette Davis and Mike Smith make day-to-day operational decisions following delegated levels of authority guidelines, with reference to board members when required. The Board ofTrustees undertakes an annual review of salaries and wages for all staff, including senior managers, in accordance with the SCRATCH pay policy: any pay increase, if awarded, is not performance based, although employees undergo appraisals for development. SCRATCH trustees work with regard to the Latest Charity Commission guidance, for example on public benefit. We consider that our object- The relief of the effects of povertyfor individuals and famiLies in the City of Southampton and Central Southern England - passes the 'public benefit test" because the outworking of this is the provision of furniture packs, white goods and utilities top ups, for which referrals are made by public sector agencies and other charities, All SCRATCH'S other activities are also aimed at public benefit and trustees are confident that every project remains in line with our core purpose, as each project provides tangible services such as goods, advice, or volunteering opportunities and development. As the opportunity for new work arises, for example delivering services for Southampton City Council. we assess whether it's a good fit for what we already do and whether it's in line with our purposes. AIL existing projects are monitored in terms of metrics; numbers of clients helped, amounts and quality of goods provided, speed of response to referrals. etc. Surveys are carried out to obtain feedback on specific areas, such as referral agents, views on our services. or how volunteers have benefitted from their experiences. Some of the most valuable information about howwellwe're doing comes in the comments from those we've helped. FUNDRAISING As well as providing paid forservices for local authorities, SCRATCH also raises money using a range of methods. including direct interactions with funders, churches and businesses. It employs a professional fundraising company, Competitive Solutions Ltd, which is a member of the Chartered Institute of Fundraising, and which focuses, on our behalf, on approaching funding institutions such as The National Lottery. SCRATCH Senior Managers and Trustees hold a monthLy virtual meeting with CSL staff to monitor existing fundraising bids and plan future ones". both sides work together to ensure that aLI proposed approaches to funders contain an accurate depiction of SCRATCH'S activities and needs, while remaining securely in line with the charity's aims. In the year 2023124, professional fundraising costs were £33.198 and a total of £127,606 was raised. 11
SCRATCH'S fundraising strategy does not involve methods where individuals are approached by phone, on the doorstep or in the street. Appeals-particularly for donations of goods can be made via social media or our mailing list, but these are general and not targeted at individuals. There have been no complaints to us concerning fundraising. FUTURE PLANS The board hoLds an annual strategy event: at the most recent meeting it was decided-in the short term-to concentrate on the existing projects for providing relief for families and individuals in hardship, ratherthan take on newventures which might stretch our resources or be less closely Linked to ouraims. Close collaboration with partners such as Southampton City Council and delivery of the key projects Furnish-to-Flourish, Discretionary Fund, Welfare Line and Christmas Complete will remain our core activity. The Trustees review risks at every board meeting (usually six per year). The principal riskluncertainty for SCRATCH has always concerned financial viability and for many years the charity lived a hand to mouth existence. To this end we have again contracted CSL. a professional fundraising company, to secure ongoing core funding for our projects. This was successful in the first two years of working together, especially in terms of National Lottery funding. However, as there is no guarantee that major income such as the National Lottery grant or the Household Support Fund will continue every year, we have also built up our reseNes so that we can still deliver all our projects while we seek alternative funding streams. Admin details- include names and addresses of: Auditor Knight Goodhead Limited, 7 Bournemouth Road, Chandler's Ford, Eastleigh. Hampshire S053 3DA Banks: . Co-operative bank: P.0. Box 250, Delf House. Southway, Skelmersdale, WN8 CAF: 25 Kings HillAvenue, Kings HILI, West Malling, Kent, ME19 4JQ Flagstone: 1st Floor. Clareville House 26-27 Oxendon Street London SW1Y 4EL RESPONSIBILITIES OF THE TRUSTEES The Trustees (who are also directors of the charitable company 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. including FinanciaL Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom GenerallyAccepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable companyforthat period. In preparingthesefinancial statements, the trustees are required to: select suitable accounting policies and then applythem consistently; observe the methods and principles in the Charities SORP: 12
make judgements 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 charitable company will continue in business. The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware,. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to estabLish that the auditors are aware of that information. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. FINANCIAL REVIEW The total income for the yearwas £1,094,723. The total expenditure was £1,041,848. The total funds at the year-end were £584.388, of which General Funds make up £412,723. The Trustees, policy is that SCRATCH should hold sufficient reserves to allow it to continue operating even if there were to be a significant reduction in the level of giving and an increase in demand for its activities. The reserves policy has been revisited to cover the various operating costs which are involved in delivering our projects. We continue to be grateful to various grant-making bodies and to the people of Southampton for their generous support for SCRATCH'S poverty relief activities, a result of which 2023-24 saw an operating surplus. Reserves are therefore currently in excess of the minimum needed. However, SCRATCH will stilL need to raise significant ongoing funding in order for its expanded activities to be sustainable in the medium term and the reserves we carry give a window of opportunity in which to obtain this. The Level of new funding that WILI be forthcoming is uncertain, but projections indicate that SCRATCH will use much of its current reserves in supporting its projects duringthe period in which the additional funding is being sought.
Approved by the board of trustees and signed on its behaLf by: Trustee Dated: 11 2LP Board of Directors Ann Laird (Chair) Nicholas Warn David Bartlett Robert Davis Staff team as at 31 March 2024 Mike Smith- Senior Manager (Operations) Annette Davis- Senior Manager (Resources) lan Dowdell- Furniture Manager Paul Williams- Driver lan Arnold- Driver Lizzie Osborne-volunteer Manager Lucy Taylor- Welfare Information Off icer. Kelly Beck-WeLfare Information Off icer. Natasha Davis - Welfare Information Off icer. Lydi8 Roberts- Welfare Information Officer. Becci Gough- Receptionist (part timel . job share
SUPPORTED BY:. . COMMUNITY FUND Supported by ASri SOUTHAMPTON crry co EASTLEIGH BOROUGH COUNCIL I:J Winclester City Council SCRATCH, 33 Mount Pleasant Industrial Estate, Southampton, S014 OSP Tel: 023 8077 3132 e-mail: reception@scratchcharity.co.uk www.scratchcharity.co.uk Southampton City and Region Action to Combat Hardship is registered as a Limited Company, Number 03830305 Registered in Cardiff
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limiled by guarantee and not having a share capital) Opinion We have audited the financial statements of Southampton City and Region Action to Combat Hardship for the year ended 31 March 2024, which comprise the Slalemenl of Financial Activities, Balance Sheet, Cashflow Statement and the related notes. The financial reporting framewth that has ken applied in their preparation is applicable law and unit Kingdom Accounting Standards including Financial Repjrb'ng Standard 102.. The Financial Reporbng Standard applicable to the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting practi). In our opinion, the financial statements.. give a true and fair view of the stsle of the charitsble company's affairs as at 31 March 2024, and of its income and expenditure for the year then ended., have ken properly prepared in accordance with United Kingdom Generally Accepted ACcJntlng Practice. and have been prepa in accordance with the requirements of the Companies Act 2006. Bas1$ of opinion We conducted our audit in acccKdance with International Standards on Audlling IUKI IISAS IUK}l and applicable law. Our resp)nsibilities under those siandards are further dribed in the Auditor's responsibilitses for the audit of the linancial slalements $tion of our pOrt. We are independent of the Charity in accordance with the ethical requirements that are relevant lo our audit of the financial statements 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 obtained is sufficient and appropriate to provide basis lor our opinion. Conclu8ions rolatlng to going concem In auditing the financial slalements, we have concluded that the tnJstees' use of the going concem basis of accounting in the preparation of the linancial slalemenls is appropriate. Based on the work we have Fertomied, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubl on the charitable company's abilily lo continue as a going concem for a period of al least12 months from when the financial slalements are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of thSs report. Other infomiation The trustees are responsible for the other information. The other InfOallon comprises the Infofmalion included in the annual report other than the finallcial statements and our auditor's report thereon. Our opinion on the financial slalemenls dces not cover the other informab'on and, except to the exlenl otherwise explicitty stated in our report, we do not express any form ol assurance conclu5i0n Ihereon. Our responsibility is to read the other information and, in d(Hng so, consider whether the other information is materially incon51slent with the financial slalemenls or our knowledge obtained in the audit or otherwise appears to be materially misslated. If we identify such malerial inconsistencies or apparent material misstatemen15, we are required lo determine whether there is a material misslalement in the linancial statements or a material misstatement of the other infomiats'on. If, based on the work we have performed, we condude that there is a material misstatement of Ihis other information, we are required to repx)rt that fact. We have nothing to report in this regard. 16
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) Matters on which we are required to report by excèption We have nothing to report in respect of the following matters in relats'on to which the Companies Act 2G6 and the Charities (Accounts and Reports) Regulations 2008 require us lo report to you if, in our opinion.. the company has not kept &Jequale and sufficient accounting records, or returns adequate for our audit have not been received trom branches not visited by us,. or the company's fi'nancial statements are not in agement with the accounting records and retums,. or rtain disclosures ol trustees, remuneration specified by law are not made., or we have not received all the infomiation and explanations we require for our audit., or the Iruslees were not entslled lo prepare the financial statements in aG¢ordance with ihe small companies regime and take advantage of the small companies exempts'on in preparing the Trustees, Annu81 Rep)rt and lake advantage of the small companies exemption from the requirement to prepare a strategic report. Re8ponslbllltl•$ of tho trust088 As explained nwre lully in the Annual Report, the Iruslees are respcfflsible f the preparation of the financial statements and for being sats'sfied that they give a true and fair view, and for such iniemal control as they determine 1$ necessary to enable the preparation of fr'nancial ststemenls that are free from material misslalement, whether due lo fraud or error. In preparing the financial slalemenls, the Iruslees are responsible for assessing the charitable ccvnpanls ability to continue as a going concern, disclosing, as applicable, matters related lo going conrn and using the g.ng concem basis of xcounling unless the trustees either intend lo liquidate the charitable cc*mpany or to cease operations, or have no realisb'c allemalive bul to do so. Audltorfs re8ponglbllitla8 for the audit of the financlal 8tatem•nts We have been appointed as auditor under the Companies Act 2006 and report in accordance with Ihe Act and relevant regulations made or having effect Ihereunder. Jr objectives are to obtain reasonable assuran about whether the financial statements as a whole are free from material misslalement, whether due to fraud or ertor, and to issue an auditor's reF(Jrt that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accanCe with ISAS (UK) will always delecl a material misstatement when il exists, Misstatements can arise from fraud cs error and are considered material If, individually or in the aggregate, they could reasonably be expected to influence the economic decision5 of users tsken on the basis of these financial slalements. Irregularities, including fraud. are instances of non.compliance with laws and regulalions. We design prc£eduies in line wrlh our responsibilities, outlined above, to delect material misslalemenls in spect of irregularities, including fraud. The exienl10 which our procedures are capable ol detecting irregularib'es, including fraud is detailed below.. The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skllls 10 identify or rec(ianise non-compliance with applicable laws and iegulalions. We idenlilied the laws and regulation5 applicable to the charitsble company through discussion5 With Iwslees and other management and we assessed the exlenl of compliance with the laws and regulations identified above through making enquiries of manayemenl and inspecting legal correspondence. We assessed the suSpIlb1llty of the charitable company's fi'nancial statements to maleriai misstatement, including obtaining an understanding of how fraud might cKcur, by making enquiries of management as lo where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud and considering the internal controls in pl&e to miligale risks of fraud and non-compliance with laws and regulations. 17
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) To ajdress the risk of fraud through management bias and override of controls, we perfomièj analytical procedures to identify any unusual or unexpeLted relationships, tested y)umal entries lo rdentify unusual Irans&b'ons and investigat8J the rationale behind significant or unusual transactions. In response to the risk of irregularities and n(-ComplIance with laws and regulatiCS. we designed procedures which included, bul were not limited to.. agreeing financial statement disclosures to undedying suppjrting dwumenlalion,. re&Jing the minutes of meets'ngs of those charged with govemance,. and enquiring of management as lo actual and potential liligalion and daims,. There are inherent limilalions in our audit procedures described above. The more removed that laws and regulations are from financial tranwlions, the less likely il is that we would become aware of nOn-Ccpllanee. Auditing stsndards also limit the audit prttedures requir to identify non-compliance with laws and regulab'ons lo enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can k harder10 detect than those that arise from error as they may involve delirate ¢CCealMenÈ or collusion, A further description of our responsibilits'es for the audit of the linancial statements is located on the Financial Reporting Council's website at.. https'.Ilww.fr¢.org.uklaudilorsresponsibilities. This descripts'on fcfflis part ol our auditols report. Knight Goodhead Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointsmenl as auditor ol a company under section 1212 01 the Companies Act 2006. Usg of our report This port is made 501ely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those mallers we are required lo slate lo ihem in an auditols report and lor no other purpose. To the fullest extent permilled by law, we do not &cept or assume responsibility lo anyone other than the charitable company's members as a body, for our audit WOTk, for this report, or for the opinions we have fomied. CJ GOODHEAD. Senior Statutory Auditor Knlght Goodhead Llmlted Chartered Accountants and Statutory Auditors 7 Boufflemoulh Road, Chandlerfs Ford, Ea511eigh, Hampshire, S053 3DA Dated: l { 18
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capitsl) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 (including Income and expenditure account) 2024 Total funds 2023 Total funds Restricted Unrestricted funds funds Notes INCOME Donations and legacies Charitable activities Fundraislng income Trading income Other income 59,355 698,109 58,290 238,774 28,908 2,042 117,645 936,883 28,908 2,042 151,469 1,133,979 28,501 4,747 23 1,318,719 757,464 328,014 1,085,478 Investment income 9,245 9,245 263 TOTAL INCOME 757,464 337,259 1,094,723 1,318,982 EXPENDITURE Charitable activities 756,502 285,346 1,041,848 1,131,814 TOTAL EXPENDITURE 756,502 285,346 1,041,848 1,131,814 NET INCOME FOR THE YEAR 962 51,913 52,875 187,168 Transfers between funds 14,15 (51,866) 51,866 NET MOVEMENT IN FUNDS FOR THE YEAR {50,904) 103,779 52,875 187,168 FUNDS AT 1 APRIL 2023 222.569 308,944 531,513 344,345 FUNDS AT 31 MARCH 2024 171,665 412,723 584,388 531,513 All of the above results are derived from continuing acb'vities. There were no other recognised gains or losses other than those ststed above. Movements in funds are disclosed in notes 14 and 15 lo the financial statements. 19
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) COMPANY NUMBER: 3830305 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Tangible assets 10 39,432 41,413 CURRENT ASSETS Stock Debtors Cash at bank and in hand 8,825 185,206 414,411 6,248 199,747 365,831 11 608,442 571,826 CREDITORS,, amounts falling due within one year 12 42,697 43,023 NET CURRENT ASSETS 565,745 528,803 CREDITORS: amounts falling due in more than one year 20,789 38,703 NET ASSETS 16 584,388 531,513 FUNDS Restricted funds Unrestricted funds General funds Designated funds TOTAL FUNDS 14 171,665 222,569 15 15 412,723 308,944 584,388 531,513 These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 and FRS 102 relating to small entities. Approved by the board of trus an Slgned on it n i l Trustee 20
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES 74,527 367,178 CASH FLOWS FROM INVESTING ACTIVITIES Interest received 9,245 263 CASH FLOWS FROM FINANCING ACTIVITIES Repayments of borrowing Interest paid Increase in loan finance Fixed asset additions (20,026) (2,237) 122,543) (2,536) (12,929) NET CASH FLOW 48,580 342,362 Change in cash and cash equivalents in the period Cash and cash equivalent at start of the period Cash and cash equivalents at the end of the period 48,580 342,362 365,831 414,411 23,469 365,831 21
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 1 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net movement in funds for the period Interest received Depreciation Profit on disposal Decreasel(increase) in stock Decreasel{increase) in debtors (Decreasellincrease in creditors 52,875 (9,245) 14,910 187,168 (263) 13,804 {2,577) 14,541 4,023 11,152 140,895 14,422 Net cash flow from operab'ng acts'vities 74,527 367,178 2 ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cash at bank and in hand 414,411 365,831 3 ANALYSIS OF CHANGES IN NET DEBT At 1 April 2023 other non. At cash changes 31 March 2024 Cash flows Cash at bank and in hand 365,831 48,580 414,411 Debt due wrthin one year Debt due after one year (22,214) (38,703) 23,902 (19,553) 17,914 (17,865) (20,7891 304,914 72,482 (1.639 375,757 22
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarant8e and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1 ACCOUNTING POLICIES a) Accounting convention The financial statements have b88n prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (second edition October 2019) and the Companies Act 2006, The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othetwise stated in the relevant accounting policy note. The accounts have been prepared on the going concern basis. The a no material uncertainties about the charity's ability to continue. b) Income Donations and legacies are received by way of donations and gifts and is included in full in the statement of financial activities when received. Revenue grants are shown in the Statement of Financial Activities in the year to which they relate and when the conditions of rec81Pt have been complied with. Where the grant has to be matched to a different period the deferred element is deducted from incoming resources and carried forard in creditors, Legacies are accounted for In the Statement of Financial Activities when receipt is probable, and their value can be measured with sufficient reliability. c) Expenditure Exp8nditure is recognised on an accruals basis as a liability is incurred, Voluntary income costs and trading costs comprise the costs associated with attracting volunlary income and the costs of fundraising and trading. All costs are allocated b8tween the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Cost related to a particular activity a allocated directly, oth8rs are apportioned on an appropriate basis. 23
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1 ACCOUNTING POLICIES (CONTINUED) d) Operating leases Rentsls paid under operating leases are taken to the Statement of Financial Activities on a straight line basis over the lease term. 8) Tangible fixed assets Assets that cost more than £500 are capitalised at cost price. Depreciation is provided using the following rates and bases to reduce by annual instalments the cost, less estimated residual value of the tangibl8 assets over their estimated useful lives.. Leasehold improvements Motor vehicles Plant and machinery Computer equipment 2510 Straight line 250/0 reducing balance 25Qh reducing balance 330/0 straight line n Stock Stocks held at the year end for distribution ar8 Stated at fair value. Donated stock is not valued but recognised in income and expenditure when the item is distributed. g) Funds Unrestricted funds are donations and other incoming resources receivable or generated for charitable purposes. Restricted funds represent grants and donations which are allocated by the donor for specific purposes. Expenditure which meets these cnteria is charged to the appropriate fund. h) Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 24
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP {Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 i) Donated goods The value to the charity of donated goods are recognised in donations when the item is distributed, with an equivalent amount recognised as charitsble expenditure. 2 LEGAL STATUS The charity is a company limited by guarantee and has no share capital. The charitable company was incorporated on 23 August 1999 in the United Kingdom and was r8gislered on 24 Novemb8r1999 with the Charity Commission in England and Wales. The charity is a public benefit entity. The register8d office of the charitable company is Unit 33 Mount Pleasant Industrial Estate, Mount Pleasant Road, Southampton, S014 OSP. 25
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capitsll NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 3 DONATIONS AND LEGACIES Restricted Unre•tricted funds fund8 2024 Total 2023 Total Donations and simi18rincome Gift aided donatsons Non gift aided donations Gift aid recoverable Donatsd gL%)Is for Fumlsh to Flourish 30,102 20,620 7,568 30.102 23,461 7,568 56,514 32,352 27,823 7,569 83,725 2,841 56,514 59,355 58,290 117,645 151,469 4 CHARITABLE ACTIVITIES INCOME Grants and contracts Fumiture charg8S While good5 charges Removal charges Delivery charges 698,109 33,500 145,195 46,847 10,173 3,059 731,609 145,195 46,847 10,173 3,059 961,274 114,653 43,018 11,540 3,494 698,109 238,774 936,883 1,133,979 5 TRADING INCOME Pallet furniture sales Shop sales 100 1,942 1CK) 1,942 150 4,597 2,042 2,042 4,747 26
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP Icompany limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 6 EXPENDITURE Restricted funds Unre8trictad fundi Total 2024 Total 2023 COSTS DIRECTLY ALLOCATED TO ACTlVtriES Wages and saaries Donated fumitu costs Fundrais'ng costs Basic package equipment, beds and microwaves Electric lop up White gc(#Js purchases Christmas expenses Motor expenses 237,835 56,514 37,958 275,793 56,514 33,198 59.685 227,105 172,654 17,478 26,326 254,588 83,725 57,305 30,928 374,931 153,180 19,262 25,874 33,198 59,685 227,105 172,654 2,709 14.769 26,326 756,502 112,251 868,753 999,793 SUPPORT COSTS ALLOCATED TO ACTMTIES Rent Water and rates Insurance Light and heat Repairs and malntsnance Olfice costs pps IT costs Accountancy Legal and professional Travel and subsistence Training costs Sundry Interest charges Bankjcard charges Depreciation 47,280 8,027 12,123 17,389 14,802 2,194 7,832 8,185 8,441 7,000 15,148 5,842 35 2,237 47,280 8,027 12,123 17,389 14,802 2,194 7,832 8,185 8,441 7,000 15,148 5,842 35 2,237 1,650 14,910 48,570 8,481 4,176 9,602 12,480 1,523 10,209 1,778 8,798 5,798 3,022 135 2,536 1,109 13,804 14,910 173,095 173,095 132,021 TOTAL EXPENDITURE 756,502 285,346 1,041,848 1,131.814 27
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 7 NET INCOMEI{EXPENDITUREI FOR THE YEAR This is stated after charging.. 2024 2023 Deprttiation Independent examination fee Auditors, remuneration,, audit other services 14,910 13,804 2,538 5,300 3,141 5,000 1,260 8 EMPLOYED STAFF COSTS AND NUMBERS 2024 2023 Employed staff costs were as follows., Salarles and wages S(Kial 5UtY costs Pension 251,852 15,827 8,114 275,793 231,328 15,372 7,888 2Y,588 No employee eamed more than £60,000 during this or the prior year. Al the year end there We outstanding pension contributions payable of £1,46312023,' £1,484). Total pension contributions of £6,914 {2023.. £7,888) were paid by the charity and are included in the SOFA. Key management comprises two individuals who were paid a total of £75,235 (2023. £79,131 to individuals). The average weekly number of employees during the year was as fdlows.. 2024 No. 2023 No. Employees 11 11 9 TAXATION The charitable company is exempt from corp)ralion lax as all its income is charitsble and is applied lor chaiitsble purposes. 28
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limitsd by guarantee and not having a shate capitsll NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 10 TANG18LE FIXED ASSETS L•aséhold Improvements Computsr equlpmant Motor Vohicles Plant and machinery Total COST OR VALUATION Al 1 Apnl 2023 Additions in year At 31 March 2024 11,072 9,024 20,096 72,268 27,369 1,495 110,709 12,929 123,638 2,410 2,410 72,268 28,864 DEPRECIATION Al 1 Apnl 2023 Charge for the year At 31 March 2024 10,310 3,771 31,617 10,163 27,369 374 69,298 14,910 603 603 14,081 41,780 27,743 84,206 NET BOOK VALUE Al 31 March 2024 1,807 6,016 762 30,488 40,651 1,121 39,432 41,413 Al 1 April 2023 11 DE8TORS 2024 2023 Trade debtors Prepayments and accrued income VAT recoverable Other debtcffs 73,426 38,324 6,483 66,974 185,206 109,206 23,880 66,661 199,747 12 CREDITORS.. amounts falling due within one year 2024 2023 Trade creditors Other laxalion and social security Bank loans Accruals and deferred income Other creditors 5,984 4,365 17,865 13,020 1,463 42,697 4,077 22,214 6,260 43,023 IncludpJJ within bank loans is £7,833 relating to vehicles under a hire purchase reernenI. The loan is secured on this asset. 29
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital} NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 13 CREDITORS.. amounts falling due in more than one year 2024 2023 Bank loans 20,789 38,703 14 RESTRICTED FUNDS 1 Apr51 2023 31 March 2024 Income Expgnditure Transfer8 Household Support Fund Fumish lo Flourish {Dorcas Proj6Ytl Christmas Complete National Lollery- Furnish to Flourish Welfare Support Project 222,569 518,658 88,492 2,709 127,605 20,000 757,464 {517,696) (88,492) {2,709} 1127,6051 120,0001 756,502 151,8661 171,665 222,569 51,866 171,665 Purposas of reslncled fvnds Housohold Support Fund Provrsion of a referral processing hub for the Southampton Household Support Fund. Fumish to Flourl8h (Dorcas Projoctl Provides good quality fvmiture and household items Christrn# C¢)mploto Provides toys and gifts for children and young people who otherwise might go without presents Natlonal Lottery. Fumlsh to Flouriih sp1[1r funding provid&J by the National Lottery to help provide fumiture and househotd items. Welfare Support Project Provision of a Welfa line and referral hub including the $Crcing of items and administration of the Local welfare Provision DIetionary Fund, 30
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP 1CcpanY limited by guarantee and not having a share capitsll NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 15 UNRESTRICTED FUNDS At At 31 Mareh 2024 2023 Incorne Exponditur• Tran$f•rs General funds 308,944 337,259 285,346 51,866 412,723 Totsl unrestricla funds 308,944 337,259 285,346 51,866 412,723 16 ANALYSIS OF NET ASSETS BETWEEN FUNDS Rmtrlcted funds General funds Total funds Ye8rended 31 March 2024 Tanglble fixed assets Stock Debtors Cash at bank in hand Creditors Creditors falling due in rnoie than one year NET ASSETS 39,432 8,825 52,374 366,590 133,709} 20,789 412,723 39,432 8,825 185,206 414,411 142,6971 20,789 584,388 132,832 47,821 18,9881 171,665 RHtrictod funds Gonoral fundi Total fund8 Ye8rended 31 March 2023 Tangible fixed assets Stock Current assets Cash at bank and in hand Crgjilors Creditors falling due in more than one year NET ASSETS 41,413 6,248 26,448 307,573 134,035) 38,703 308,944 41,413 6,248 199,747 365.831 143,0231 38,703 531,513 173,299 58,258 18,9881 222,569 17. TRUSTEE EXPENSES None of the Iruslees were reimbursed expense5 during thi5 Or the pri year. No trustee reiVed any remuneration in the current or prior year. 31
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 18. OPERATING LEASE COMMITMENTS At 31 March 2024, ltte charity had total commitments under nOn-¢anlIable operating leases, dLJe as follows, 2024 2023 Within one year Between e lo two years Between iwo and five years 61,49) 61,4g) 170,373 293,353 1,4 1,490 1,863 19 RELATED PARTY TRANSACTIONS There were no related party tiansaclians in this or the prior year. 20 DONATED GOODS The charity receives significant donations from the public of fumilure lo support the Furnish to Flourish Ifoirnerty Dorcas) project. These donations have been valued al £5£,51412023.. £83,725) and are included within both income and expenditure in the Slalemenl of Financial Aclivilies, 21 POST BALANCE SHEET EVENTS Post year end, HMRC confirmed that the charitable company would be awarded a VAT wpaymenl of £180,657 relating lo the period ended 30 September 2023, as a result of fetrospeclively regisleringlor VAT. 32
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP (Company limited by guarantee and not having a share capilall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 22 PRIOR YEAR STATEMENT OF FINANCIALACTIVITIES 2023 Total funds Restricted Unr88trictod funds fund8 INCOME Donations and legacies Charitable activities Fundraising income Trading incotr Other income 89,436 941,772 62,033 192,207 28,501 4,747 23 287,511 151,469 1,133,979 28,501 4,747 23 1,318,719 1,031,208 Investment income 263 263 TOTAL INCOME 1,031,208 287,774 1,318,982 EXPENDITURE Charitable aclivits'es 862,292 269,522 1,131,814 TOTAL EXPENDITURE 862,292 269,522 1,131,814 NET INCOME FOR THE YEAR 168,916 18,252 187,168 Transfers between funds {80,3641 80,364 NET MOVEMENT IN FUNDS FOR THE YEAR 88,552 98,616 187,168 FUNDS AT 1 APRIL 2022 134,017 210,328 344,345 FUNDS AT 31 MARCH 2023 222,569 308,944 531,513 33
SOUTHAMPTON CITY AND REGION ACTION TO COMBAT HARDSHIP {Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 23 PRIOR YEAR FUND MOVEMENTS RESTRICTED FUNDS At 1 April 2022 At 31 March 2023 Income Expend5turo Transfers Household Support Fund Fumish lo Flourish (Dorcas Project) Chnstmas Complete National Lollery . Fumish lo Flourish Welfare Support Project 134,017 803,640 135,565 9,237 62,766 20,000 1,031.208 (634,7241 1135,5651 19,2371 162,7661 20,000 862,292 180,3641 222,569 134,017 80,364 222,569 UNRESTRICTED FUNDS At At 31 March 2023 2022 Inc¢Jme Exp•ndituro Transfors General funds 210,328 210,328 287,774 287,774 269,522 269,522 80,364 80,364 308,944 308,944 Total unrestricted funds 34