REGISTERED COMPANY NUMBER: 03928334 (England and Wales)
REGISTERED CHARITY NUMBER: 1080443
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st March 2025
for
Winchester Churches Nightshelter
(A Company Limited by Guarantee)
operating as The Winchester Beacon
'SHEN STICKLAND
CHARTERED ACCOUNTANTS Est. 1944

Winchester Churches Nightshelter
operating as The Winchester Beacon
Contents of the Financial Statements
for the Year Ended 31st March 2025
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements
Detailed Statement of Financial Activities
Page
I to 7
8
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14 to
24 to
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25

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present to the members
the financial statements of the Winchester Churches Nightshelter (WCNS - operating as The Winchester Beacon) for
the year ended 31st March 2025, together with their report. The trustees have adopted the provisions of Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts i
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective
January 2019. In preparing this report, the directors have taken advantage of some of the special exemptions applicable
to small organisations.
OBJECTIVES AND ACTIVITIES
Objectives and aims
We are a company limited by guarantee and a registered charity dedicated to providing accommodation and vital
support to individuals experiencing homelessness in Winchester and the surrounding areas. Since our founding in 1988,
we have helped thousands of people find a path out of homelessness.
What began as emergency shelter in temporary buildings evolved into a more permanent solution when we moved to
our central premises at Jewry Street in 1997. Over the years, we have expanded our reach by adding 3 move-on
properties, enabling us to support and house up to 22 residents at any one time.
Vision and Mission: Our vision is to transform lives, inspire hope, and bring an end to homelessness. Our mission is to
break the cycle of homelessness by empowering individuals to rebuild their lives and achieve independent living. Since
2021, we've adopted the trading name The Winchester Beacon to better reflect the breadth and impact of our work.
Support around the clock: We provide continuous, 24/7 support to our residents and offer out-of-hours assistance to
those sleeping rough or in urgent need. Every resident is partnered with a dedicated Support Worker, gaining access to
tailored support focused on mental and physical wellbeing. We encourage residents to set personal goals, and we work
alongside them at their own pace, as they rebuild their lives.
Values that guide us: Our core values shape everything we do. We strive to be honest and open, treating every
individual with kindness, respect, and without judgement or discrimination. Safety and support are fundamental. We
aim to create an environment that feels secure and homely, where residents can access meaningful help while rebuilding
their self-worth. We remain flexible and compassionate, collaborating closely with staff, volunteers, and community
partners to achieve shared goals.
Journey to independent living: We don't place limits on recovery - there is no fixed timeline. The pace of progress
depends entirely on the resident's individual needs and the availability of suitable accommodation. Crucially, our
support doesn't end when a resident moves on; we continue to offer guidance and reassurance as they settle into their
new lives. This aftercare is a key factor in preventing people from returning to homelessness.
Safeguarding and wellbeing: We believe the welfare of every individual, resident, employee, or volunteer, is of
paramount importance. We remain deeply committed to safeguarding and fostering a safe, welcoming community for
all.
Page 1

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
OBJECTIVES AND ACTIVITIES
Annual Review
We recognise that our residents face multiple and complex challenges, each with their own unique circumstances. This
frequently includes relationship breakdown, unemployment, addiction, financial hardship and / or mental and physical
health issues. Often one life event leads to another.
Many find themselves homeless due to factors beyond their
control. Some may have slept rough or relied upon friends to provide shelter for a while before coming to us.
We
recognise that trauma often plays a significant role in homelessness. That's why our staff use a trauma-informed
approach, offering person-centred emotional and practical support to help residents overcome the barriers that they face
on their path toward independent living. We help residents to regain their self-belief at the same time as offering them
hope. Every one of our staff team is committed to providing an inclusive, compassionate, safe, caring, and
non-judgemental temporary home.
Our support services are designed to empower residents by building their confidence and encouraging them to draw on
their own strengths and skills to create a fresh start. We offer free access to a wide range of resources, including
counselling and psychotherapy, budgeting and financial training, housing, tenancy and employment advice, cookery
lessons, leisure centre access, first aid training, and ongoing support.
We regularly adapt and expand our services based on resident feedback and the skills offered by our volunteers. We
also provide tailored support for residents struggling with substance use, helping them reduce their intake to improve
overall health and wellbeing. Our close partnership with local NHS teams ensures residents have access to essential
physical and mental health care. We work with Inclusion and No Wrong Door for those that have been affected by
substance misuse and mental health issues.
We encourage better health and well-being by working closely with Social
Prescribing who offer non-clinical services within the community. We are supported by Everyone Active and
Winchester Amateur Boxing Club to encourage physical fitness by offering memberships and classes to our residents.
Where we are unable to provide direct support, we work closely with specialist agencies to ensure residents are
connected with the services they need. We are committed to collaborative working while continuously building our
expertise and expanding our capacity to support those we serve.
We continue to work in partnership with local authorities, including Winchester City Council and Eastleigh Borough
Council. In Winchester, we collaborate closely with the City Council's housing team and other sector agencies to ensure
a range of housing options are available. This is an essential part of the local pathway to reducing homelessness.
Amidst an ongoing shortage of affordable housing, we help bridge the gap for individuals who are unable to access or
sustain long-term accommodation. As part of our collaborative approach, we also support local agencies by providing
outreach volunteers on a weekly basis.
future growth. Transformation remains a key theme at The Winchester Beacon. Following the departure of Chief
Executive Mark Wakeling in March 2025 and a period of interim leadership, we are pleased to have appointed a new
Following the retirement of Dean Catherine Ogle, we are pleased to welcome the Interim Dean of Winchester
Cathedral, Reverend Canon Dr Roland Riem, as a Patron of The Winchester Beacon. We are also deeply grateful to
Baroness Celia Thomas of Winchester for her longstanding and continued support.
We remain committed to improving The Winchester Beacon's facilities, with recent investments made in upgrading
shower and cooking amenities, as well as essential repairs to guttering in our move-on houses. Following some delays,
extension work has now begun on one of the move-on properties. This project will enhance the communal living space
and increase the bathroom facilities, creating a more comfortable and supportive environment for residents.
Page 2

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
OBJECTIVES AND ACTIVITIES
In the last year, we reviewed and relaunched our volunteer induction and training programme to ensure all volunteers
feel confident and supported in their roles. Our volunteer base remains strong, and we are incredibly grateful to those
who continue to give their time so generously. Their contributions play a vital role in helping us keep administrative
costs low. Volunteers support a wide range of activities, including office tasks, meal preparation for residents, and
assisting with the smooth running of The Winchester Beacon during the evening and overnight.
We provided accommodation for a total of 52 people during 2024/2025 and ensured all were provided with tailored
support.
Our 3 move-on houses provide residents with the opportunity to take the next step toward independent living, while still
benefiting from affordable rent and regular support. Our support workers visit weekly to offer guidance and assistance
tailored to each individual's needs. Over the past year, we supported 20 people in our move-on accommodation, down
from 23 in 2023/2024. Tenancy support is available to current and former residents to help prevent a return to
In the 2024/2025 financial year, we received 144 referrals from various agencies but were only able to accommodate
22% due to limited bed space. Despite these constraints, our main site maintained a high occupancy rate, with 75% of
residents moving on in line with their goals.
The average length of stay continued to increase to 167 nights, up from 136 nights during 2023/2024, indicating the
ongoing challenges in accessing suitable, affordable housing.
Our in-house counsellor and psychotherapist delivered 297 sessions, providing vital emotional support. We also
remained open to the wider Winchester community, welcoming visits from non-residents to our Jewry Street premises
throughout the year.
We are also grateful to the generous support of many organisations. This includes Oak Foundation, Winchester City
Council, Lloyds Bank Foundation, The National Lottery Community Fund, Eastleigh Borough Council, Hampshire an
Isle of Wight Community Foundation, The Oliver Borthwick Memorial Trust, The James Tuttiett Charitable Trust
Gentian, Savills, Shawlands Properties, Christchurch PCC along with many other trusts, companies, churches and
individuals. Your support is vital, and without it, none of our work would be possible.
Public benefit
Under the Charities Act 2006, charities are required to demonstrate that their aims are for the public benefit, and
lirectors have regard to the guidance issued by the Charity Commission in this topic. The trustees believe that they fulfi
his requirement by the support given to homeless people within Winchester and the surrounding area
ACHIEVEMENTS AND PERFORMANCE
Last year, we began working with a consultant through the Lloyds Bank Foundation Enhance Programme to improve
our approach to data collection and impact measurement. The consultant specialised in Customer Relationship
Management (CRM) systems, and their support has helped us implement a new CRM database. We are currently in the
process of migrating our data into this system, which will enable us to manage our relationships with supporters,
donors, and volunteers more effectively. Additionally, we have partnered with a supporter to produce a fundraising film
aimed at raising awareness of our work and increasing engagement.
A proportion of one staff member's salary amounting to €16,200 (2024 - £14,600) was allocated to fundraising and
publicity expenses.
Page 3

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
FINANCIAL REVIEW
Results and dividends
The surplus for the period amounted to £74,992 (2024 - £210,398). Of this surplus £104,590 related to the unrestricted
general fund of the charity (2024 - £145,920), and deficit of £29,958 related to the restricted funds of the charity (2024 -
£64,478).
Unrestricted income for the year includes a generous donation of £105,000 from Oak Foundation and £25,000 from
Lloyds Bank Foundation, both given in support of the charity's general activities. We are extremely grateful for this
vital support. Restricted income for the year includes a grant of over £30,000 from The National Lottery Community
Fund, which has been used to fund tenancy support work. Additionally, we received €15,000 from Hampshire and Isle
of Wight Community Foundation, once again supporting our fundraising efforts.
Further information regarding the transactions for the year and the charity's financial position at the end of the year are
shown in the attached financial statements.
The charitable company is not empowered to make a dividend payment.
Page 4

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
FINANCIAL REVIEW
Throughout 2024/2025, even amid persistent economic uncertainty, global instability, and continued cost-of-living
pressures, we remained deeply grateful for the continuous and steady support we received. Contributions came from a
road range of supporters, including individuals, businesses, churches, charitable trusts, and grant-making bodies
'onsidering the challenging conditions, any surplus generated through operations will be directed back into expandin
the support available to people affected by homelessness.
We remain committed to expanding and diversifying our income streams to strengthen financial resilience, while
simultaneously upholding value for money. This is made possible through the dedication of our exceptional volunteers
and a continued focus on operating in the most economical, effective and efficient manner.
We extend our sincere gratitude to all who have supported us, both through financial contributions and in a variety of
other meaningful ways. Once again, we have been fortunate to receive generous donations of food and toiletries from
local churches, schools, and individual supporters. These kind contributions have provided significant cost savings,
estimated at approximately £40,000.
This year, total income declined by 15%, primarily due to the absence of three capital grants received in the previous
financial year, which had been specifically allocated for the renovation of the Jewry Street bathrooms. Nevertheless, we
contributions have had a notable impact on our financial position and have helped to sustain a modest surplus. We
year to year, we continue to prioritise the diversification of our income sources to ensure long-term financial stability.
Resident contributions, set at a nominal rate of f3 per night for those not in employment at Jewry Street, alongside
housing benefit payments, have shown a slight increase.
During the year under review, we successfully maintained overall expenditure at a level consistent with the previous
year. As anticipated, staff costs continued to represent the majority of our total expenditure, accounting for
approximately 65%. Toward the end of the financial year, we made strategic investments in a new Customer
Relationship Management (CRM) system, with the expectation that its enhanced data capabilities will support improved
fundraising outcomes in the coming year. Additionally, we have invested in upgraded IT infrastructure and expanded
HR support and staff training to ensure our systems and processes remain robust, efficient and fit for purpose.
In line with our strategic plans, improvement works at our third move-on house are currently underway and are
expected to be completed before the end of the year. These upgrades will provide current residents with enhanced living
space and the addition of an extra bathroom, contributing to a more comfortable and dignified living environment.
Investment Policy
At present, generally all our reserves are held in UK branch deposit accounts, and the directors continue to monitor the
investments held to achieve a return consistent with security and liquidity. As part of our control measures, we ensure
investments are split between institutions, so we remain protected under the Financial Services Compensation Scheme
(FSCS). We monitor investments to ensure we receive the best rate of return whilst ensuring funds are available to
access if necessary.
For 2024/2025, the board of directors had a policy to maintain access to reserves sufficient to cover 9 months running
costs based upon the 2023/2024 financial data that was available at the time the policy was set (£399,125). This
provides for a period of adjustment should an unexpected shortfall in income occur. The reserves include a mixture of
cash reserves held in instant access, fixed term and fixed notice accounts covered by FSCS guarantees (or equivalent) as
well as in assets that can be quickly realisable as cash. The Reserves Policy is reviewed annually to reflect the diversity
and confidence levels in our sources of income. We will continue to maintain a sufficient level of free reserves to enable
normal operating activities to be maintained.
Page 5

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
FUTURE PLANS
Throughout the last year we have focussed on developing internal systems which now need to become embedded in the
Sojanare programes. We believ C this wilassist our dant colican and imprident lambasuremen sid evaluation
of the impact of our targeted support.
We remain committed to expanding our services by increasing accommodation capacity and designated funds are in
place for this purpose.
• organisational review is underway to further strengthen The Winchester Beacon structure and establish a Seni
adership Team. With our new strategic plan in place, we are continuing to work with Lloyds Bank Foundati
consultants to build on our financial resilience and change management programme.
We anticipate that local government reorganisation and upcoming legislative changes will impact our sector in the
coming years. We will closely monitor any developments to assess their effect on our organisation and take the
necessary steps to safeguard our mission and legacy.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its Articles of Association as adopted on 27th October 2023 following approval of the
amendments by the Charity Commission. These replace the original Articles of Association adopted on 7th February
2000 and amended on 9th October 2020.
Induction and training of new trustees
This year following the resignation of 2 experienced Trustees and change of Chair; we completed a skills assessment
exercise and have made plans to recruit 4 new Trustees on a phased basis during 2025.
The trustees as listed below, are appointed by election to the Management Committee. They are the trustees and
guarantors of the company to an amount not to exceed fl per person. The company is limited by guarantee and is
prohibited from making any form of distribution to the guarantors. The governing document is available for viewing at
our registered office.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03928334 (England and Wales)
Registered Charity number
1080443
Registered office
Winchester Churches Nightshelter
20B Jewry Street
Winchester
Hampshire
SO23 8RZ
Page 6

Winchester Churches Nightshelter
operating as The Winchester Beacon
Report of the Trustees
for the Year Ended 31st March 2025
Trustees
Tracy Jones
Fiona Gibbon - Treasurer
Patrick Fowler (resigned 4.9.24)
Anthony Arkwright (resigned 26.7.24)
Victoria Hemmings - Chair
Julian Gerry
Vincent Kerr - Company Secretary
David Close (resigned 3.9.25)
Sharon Ann Collins (appointed 30.4.25)
Michael Dickson (appointed 1.5.25)
Anne Diver (appointed 16.7.25)
Management Committee
The Management Committee includes all of the above trustees plus Mark Wakeling (Chief Executive- resigned
31.03.25), to whom the day to day operation of the charity was delegated. From June 2025 Mark Lee had been helping
on an interim basis until September 2025 when Robyn Kohler was hired as permanent CEO.
Company Secretary
Vincent Kerr
Independent Examiner
D A Sanders BA (Hons) FCA
Sheen Stickland
Chartered Accountants
2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2YT
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
West Malling
Kent
ME19 4TA
Legal advisers
Warner and Richardson LLP
29 Jewry Street
Winchester
Hampshire
SO23 8RR
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by order of the board of trustees on
27/10/2025
... and signed on its behalf by:
Page 7

Independent Examiner's Report to the Trustees of
Winchester Churches Nightshelter
Independent examiner's report to the trustees of Winchester Churches Nightshelter ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried
out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm
that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
1.
4.
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
I have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
D A Sanders BA (Hons) FCA
Sheen Stickland
Chartered Accountants
2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2YT
Date: 1 all 2025
Page 8

Winchester Churches Nightshelter
operating as The Winchester Beacon
Statement of Financial Activities
for the Year Ended 31st March 2025
Notes
INCOME AND
ENDOWMENTS FROM
Donations, grants and legacies
4
Charitable activities
Costs directly related to the
Nightshelter
Rents and benefits received
Fundraising activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Costs directly related to the
Nightshelter
8
9
Administration costs
Total
NET
INCOME/(EXPENDITURE
RECONCILIATION OF
FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
fund
450,493
(2,500)
148,160
4,076
32,206
632,435
20,646
452,195
62,794
535,635
96,800
1,141,810
1,238,610
Designated
funds
-
-
-
-
-
Restricted
funds
€
56,406
2,500
-
:
58,906
15,000
65,714
-
80,714
(21,808)
486,000
486,000
316,764
294,956
The notes form part of these financial statements
Page 9
2025
Total
funds
506,899
-
148,160
4,076
32,206
691,341
35,646
517,909
62,794
616,349
74,992
1,944,574
2.019.566
2024
Total
funds
626,096
-
137,902
17,574
31,487
813,059
18,087
531,718
52,856
602,661
210,398
1,734,176
1,944,574

Winchester Churches Nightshelter
operating as The Winchester Beacon
Balance Sheet
31st March 2025
Unrestricted
fund
€
833,369
Designated
funds
Restricted
funds
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
Notes
14
4,720
453,454
458,174
CREDITORS
Amounts falling due within one
year
16
(35,733)
NET CURRENT ASSETS
422,441
TOTAL ASSETS LESS
CURRENT LIABILITIES
PROVISIONS FOR
LIABILITIES
1,255,810
18
(17,200)
NET ASSETS
FUNDS
Unrestricted funds
Designated funds
Restricted funds
TOTAL FUNDS
1,238,610
19
-
186,000
486,000
486,000
486,000
-
486,000
282,797
12,159
12,159
-
12,159
294,956
294,956
2025
Total
funds
€
1,116,166
4,720
951,613
956,333
(35,733)
220,600
2,036,766
(17,200)
2,019,566
1,238,610
486,000
294,956
2.019,566
2024
Total
funds
1,131,940
3,330
867,762
871,092
(41,258)
829,834
1,961,774
(17,200)
1,944,574
1,141,810
486,000
316,764
1,944.574
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 10
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
alance Sheet - continue
Ist March 202:
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial
statements were approved by the Board of Trustees and authorised for issue
27|10 12025 and were signed on its behalf by:
Usterp
Victoria Her
mings - Trustee
7. Gibba
ana Gibbon - Trust
The notes form part of these financial statements
Page 11

•
Winchester Churches Nightshelter
operating as The Winchester Beacon
Cash Flow Statement
for the Year Ended 31st March 2025
Notes
2025
Cash flows from operating activities
Cash generated from operations
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Investment income
Net cash provided by/(used in) investing activities
Cash flows from financing activities
Income attributable to endowment
Expenditure attributable to endowment
Net cash (used in)/provided by financing activities
85,167
85,167
(11,714)
32,206
20,492
58,906
(80,714)
(21,808)
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
83,851
867,762
951.613
The notes form part of these financial statements
Page 12
2024
€
156,269
156,269
(188,884)
31,487
(157,397)
134,972
(70,494)
64.478
63,350
804,412
867,762

Vinchester Churches Nightshelte
perating as The Winchester Beaco
Notes to the Cash Flow Statement
for the Year Ended 31st March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2025
Net income for the reporting period (as per the Statement of Financial
Adjustments for:
Depreciation charges
Income attributable to endowment
Expenditure attributable to endowment
Investment income
Increase in debtors
(Decrease)/increase in creditors
Net cash provided by operations
74,992
27,488
(58,906)
80,714
(32,206)
(1,390)
(5,525)
85,167
2.
ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank and in hand
Total
AL 1424
867,762
867,762
867,762
Cash now
83,851
83,851
83,851
The notes form part of these financial statements
Page 13
2024
210,398
24,559
(134,972)
70,494
(31,487)
(310)
17,587
156,269
At 31.3.25
€
951,613
951,613
251,613

Winchester Churches Nightshelter
operating as The Winchester Beacon
Notes to the Financial Statements
for the Year Ended 31st March 2025
2.
STATEMENT OF COMPLIANCE
The Winchester Churches Nightshelter is an incorporated charity registered in England, charity number
1080443. The registered office is Jewry Street, WInchester, Hampshire, SO23 8RZ.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to
the nearest pound.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019);
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
The Charitable Company had net current assets of unrestricted funds of f422,44l as at 31st March 2025 (2024:
£331,482). The trustees consider, on the basis of the information available to them, that the Charitable Company
has adequate resources to continue in operational existence for the foreseeable future and for this reason the
board of trustees continues to adopt the going concern basis in preparing the financial statements.
Income
Income comprises donations, grants, rents and housing benefits receivable.
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Where grants are receivable in respect of a specific time period, they are treated as debtors provided that they
are subsequently received in full. Where grants are receivable in respect of specific expenditure they are treated
as income when the expenditure has been incurred.
Legacies
Legacies are recognised when there is sufficient evidence to prove that it is more likely than not that the legacy
will be received and the value of the legacy can be measured with sufficient reliability. Receipt is normally
considered to be probable when there has been a grant of probate; the executors have established that there are
sufficient assets in the estate, after settling any liabilities, to pay the legacy and any conditions attached to the
legacy are either within the control of the charity or have been met.
Exbities are recognised as expenditure as soon as there is a legal or constructive obligation commiting the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life
Freehold property
Leasehold property
Fixtures and equipment
not provided
over the remaining life of the lease
25% on cost
Page 14
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
2.
3.
ACCOUNTING POLICIES - continued
Tangible fixed assets
Freehold properties are valued at cost and are not depreciated. The properties are maintained in good repair and
in the opinion of the trustees it is considered that the residual values are such that depreciation is not significant.
Any gain or loss arising on the disposal of an asset is determined by the difference between sale proceeds and
carrying value of the asset, and is credited or charged to the profit or loss.
Taxation
The charitable company is exempt from Corporation Tax on its charitable activities.
Pure acted finds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds represent unrestricted funds earmarked for particular purposes by the trustees of the charitable
company in the exercise of their discretionary powers.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which
they relate.
Cash and cash equivalents & current asset investments
Cash and cash equivalents comprise of cash in hand and cash at bank.
Short term debtors are stated at the settlement amount due after any trade discount offered. Appropriate
allowances for estimated irrecoverable amounts are recognised in the Statement of Financial Activities when
there is objective evidence that the asset is impaired
Creditors
Creditors and provisions are measured at their settlement value.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION
UNCERTAINTY
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future periods.
Critical accounting estimates and assumptions
Fixed asset investments
Fixed asset investments are classified as such after consideration is given for their intended purpose. The
trustees have given consideration as to how the investments will be used in the future. The resources are
considered to be in long term use.
Page 15
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
DONATIONS, GRANTS AND LEGACIES
Donations
Gift Aid recovered
Grants
5.
6.
7.
FUNDRAISING ACTIVITIES
Fundraising events
INVESTMENT INCOME
Deposit funds
INCOME FROM CHARITABLE ACTIVITIES
Rents received less
recoverable
Housing Benefit
Activity
Rents and benefits received
Rents and benefits received
8.
RAISING FUNDS
Raising donations and legacies
Fundraising expenses
Page 16
2025
338,776
17,063
151,060
506,899
2024
377,839
17,628
230,629
626,096
2025
2.076
2024
17,574
2025
32,20€
2025
36,563
111,597
148,160
2024
31,487
2024
34,151
103,751
137.902
2025
€
35,64
2024
18,087
continued...

Vinchester Churches Nightshelter
perating as The Winchester Beacor
Tor the Year Enaced 315 tamen 2-continued
9.
CHARITABLE ACTIVITIES COSTS
Costs directly related to the Nightshelter
Direct
Costs
517,902
10. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent examiner's remuneration
Other accountancy fees
Underprovision in previous years
Other professional fees
2025
27,188
1,177
5,423
23,162
2024
24,559
1,070
4,930
2,364
8,468
11.
12.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year
ended 31st March 2024.
Trustees' expenses
During the year a total of £653 (2024: £Nil) was paid to trustees in respect of reimbursement of payments made
on behalf of the charity.
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
2025
352,318
28,208
18,333
398,859
2024
349,439
28,443
18,142
396,024
In addition £16,200 (2024 - £14,600) of wages and salaries is charged to fundraising expenses in the Statement
of Financial Activities. This represents a proportion of the salary of the PR and marketing co-ordinator to cover
the time spent on fundraising activities.
The average monthly number of employees during the year was as follows:
Staff
2025
2024
14
No employees received emoluments in excess of €60,000.
The paraune pation ns with macemy personnel is set by the trustes, having regard to levels of pay for
Page 17
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
491,124
-
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
Charitable activities
Rents and benefits received
Fundraising activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Costs directly related to the Nightshelter
137,902
17,574
31,487
678,087
:
3,087
Administration costs
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
476,224
52,856
532,167
145,920
(295,318)
(149,398)
1,291,208
1,141,810
280,000
280,000
206,000
486,000
Page 18
Endowment
134,972
Total
funds
626,096
134,972
137,902
17,574
31,487
813,059
15,000
18,087
55,494
70,494
64,478
15,318
79,796
236,968
316,764
531,718
52,856
602,661
210,398
210,398
1,734,176
1,944,574
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
otes to the Financial Statements - continue
or the Year Ended 31st March 202
14.
TANGIBLE FIXED ASSETS
Fixtures
COST
At 1st April 2024
Additions
Freehold
property
€
623,139
Leasehold
and
property
€
equipment
Totals
S84.755
10,138
1,218,032
11,714
11,714
At 31 st March 2025
623,139
584,755
21,852
1,229,746
DEPRECIATION
At Ist April 2024
Charge for year
At 31st March 2025
3.489
86,092
- 202 3.69 22,05
103,928
9,652
113,580
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
623,139
623,139
480,827
502,852
12,200
5,949
1,116,166
1,131,940
The leasehold property for the Jewry Street premises was acquired in 1996. As at 31st March 2025 ther
emained 70 years on the lease
The lease for one property in Eastleigh expired in 2019 and is continuing on a month by month basis thereafter.
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
2025
1,72
2024
3,330
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals and deferred income
4,795
6,753
2,853
21,332
35,733
2024
1,644
8,536
3,378
27,700
41.258
Page 19
continued...

•
pinching as The dies Mights beacon
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
17.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
18.
PROVISIONS FOR LIABILITIES
Provisions
2025
8,820
11,000
19,820
2025
17,200
2024
2,820
2,820
17,200
19.
Provision has been made for the likely level of insurance premium recharge which has historically not been
recharged to the charity.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated funds
Move on houses refurbishment
New house func
Restricted funds
Capital fund
Resident support fund
Lesley Cunnea Fund
TOTAL FUNDS
411424
1,141,810
86,000
400,000
486,000
304,412
7,202
5,150
316,764
1,944,574
Net
movement
in funds
26,800
:
-
(21,615)
(3,972)
3,779
(21,808)
74,992
At
31.3.25
€
1,238,610
86,000
400,000
486,000
282,797
3,330
294,956
2,019,566
Page 20
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
otes to the Financial Statements - continue
r the Year Ended 31st March 202
19. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Capital fund
Core support fund
Tenancy support fund
Resident support fund
Fundraising fund
Staffing fund
Lesley Cunnea Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Designated funds
Jewry Street refurbishment fund
Move on houses refurbishment
New house fund
Restricted funds
Capital fund
Core support fund
Resident support fund
Lesley Cunnea Fund
Transformation fund
TOTAL FUNDS
At 1.4.23
€
1,291,208
150,000
56,000
206,000
144,462
3,000
16,44
73,064
236,968
1,734,176
Page 21
Incoming
resources
632,435
2,500
15,000
5,000
3,779
58,906
691,341
Net
movement
in funds
€
145,920
:
-
71,568
(3,000)
(9,240)
5,150
64,478
210,398
Resources
expended
(535,635)
(21,615)
(2,000)
(30,627)
(6,472)
(15,000)
(5,000)
(80,714)
(616,349)
Transfers
between
funds
€
(295,318)
(150,000)
30,000
400,000
280,000
88,382
:
(13.064)
15,318
Movement
in funds
€
96,800
(21,615)
(3,972)
3.779
(21,808)
74,992
At
31.3.24
1,141,810
86,000
400,000
486,000
304,412
7,202
5,150
316,764
1,944,574
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
19.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Capital fund
Core support fund
Resident support tund
Fundraising fund
Staffing fund
Lesley Cunnea Fund
TOTAL FUNDS
Incoming
resources
678,087
93,183
15,000
5,000
5,150
134,972
813,052
Resources
expended
(532,167)
(21,615)
(4,500)
(15,139)
(9,240)
(15,000)
(5,000)
(70,494)
(602,661)
Movement
in funds
145,920
71,568
(3,000)
(9,240)
64,478
210,398
20.
€86,000 is for Marion's House property extension works.
The capital fund primarily represents the value of grants received for the purpose of building the Nightshelter
ss accumulated depreciation to date. Where additional income has been received towards capital expenditu
is income has been added to this ful
"he other restricted funds represent income received for specific purposes less expenditure on those purposes
The balance therefore represents restricted income received where the related expenditure has yet to take plac
CAPITAL COMMITMENTS
Contracted but not provided for in the financial statements
2025
103,326
2024
The Winchester Churches Nightshelter has a capital commitment of €103,326 which relates to the extension of
the Marion's House property of which £86,000 has been included in the designated funds.
Page 22
continued...

Winchester Churches Nightshelter
operating as The Winchester Beacon
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
21.
22.
RELATED PARTY DISCLOSURES
During the year a total of £653 (2024: £Nil) was paid to trustees in respect of reimbursement of payments made
on behalf of the charity.
COMPANY STATUS
The charitable company is a private company limited by guarantee and consequently does not have a share
capital. Each of the members is liable to contribute an amount not exceeding fl towards the assets of the
company in the event of liquidation.
Page 23

•
Winchester Churches Nightshelter
operating as The Winchester Beacon
Detailed Statement of Financial Activities
for the Year Ended 31st March 2025
INCOME AND ENDOWMENTS
Donations, grants and legacies
Donations
Gift Aid recovered
Grants
Fundraising activities
Fundraising events
Investment income
Deposit funds
Charitable activities
Rents received less recoverable
Housing Benefit
338,776
17,063
151,060
506,899
4,076
32,206
36,563
111,597
148,160
691,341
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising expenses
Charitable activities
Wages and salaries
Social security
Pensions
Rent and rates
Light, heat and water
Resident support expenses
Catering and household costs
Repairs and maintenance
Depreciation of leasehold property
Depreciation of fixtures and equipment
Administration costs
Insurance
Telephone
Subscriptions
Carried forwar
35,646
352,318
28,208
18,333
18,552
27,922
15,082
10,744
19,262
22,025
5,463
517,909
8,398
5,581
1,035
15,014
This page does not form part of the statutory financial statements
Page 24
377,839
17,628
230,629
626,096
17,574
31,487
34,151
103,751
137,902
813,059
18,087
349,439
28,443
18,142
16,272
35,188
21,229
10,274
28,172
22,025
2,534
531,718
4,686
7,551
1,548
13,785

inchester Churches Nightshelti
berating as The Winchester Beaco
Detailed Statement of Financial Activities
for the Year Ended 31st March 2025
Administration costs
Brought forward
Staff training
Bank charges
Other administrative costs
Independent examiner's remuneration
Other accountancy fees
Accountancy - underprovision in previous year
Computer costs
Recruitment costs
Legal and professional fees
Total resources expended
Net income
2025
15,014
5,044
1,338
4,700
1,177
5,423
5,546
1,390
23,162
62,794
616,349
74.992
This page does not form part of the statutory financial statements
Page 25
2024
13,785
1,708
1,471
2,918
1,070
4,930
2,364
16,146
8,464
52,856
602,661
210,398