Company Number 4271032
Charity Number 1089612
The Porch Llmlted
(a company limited by guarantee)
Accounts
for the year ended
31st March 2024
Wenn Townsend
Chartered Accountants
Oxford

The Porch Limited
(a company limlted by guarantee)
Page
Company Information
Trustees, Report
2to11
Independent Auditor's Report
12to13
Statement of Financial Activities
14
Balance Sheet
15
Statement of Cash Flows
16
Notes to the Accounts
17to28
Income and Expenditure Account
29

The Porch Limited
(a company limited by guarantee)
Patron:
The Rt Revd Dr Steven Croft
Bishop of Oxford
Trustees:
H Merrington-Rust MBE (Chair)
S Tomkys (Treasurer)
l Gilders
P Tonge (Resigned 31 December 2023)
T Sheehy (Resigned 19 October 2023)
M Fallarino (Resigned 6 July 2023)
E Feeny (Appointed 26 January 2024)
N Mallett (Appointed 26 January 2024)
T Silkin (Appointed 18 April 2024)
Registered Charity Number:
1089612
Registered Company Number:
04271032
Address:
139 Magdalen Road
Oxford
OX4 1RL
Auditors:
Wenn Townsend
Chartered Accountants
Oxford
Bankers:
Lloyds TSB
Cowley
Oxford
Solicitors:
Blake Morgan LLP
Oxford

The Porch Limited
{a company limited by guarantee)
Trustees, Report
for the year ended 31st March 2024
Reference and administrative details
These are shown on page 1.
structure, governance and management
Governin
Document
The constitution of the PorGh was established on the formation ofthe Company on 18th August 2001. Previously the Porch
had operated as part of the registered charity'The Society of All Saints Sisters of the Poor. (registered number 228383), its
assets being a restricted fund of that parent charity since 1986. These assets were subsequently transferred to the new
Companywith its charity registration numberon 1stApril 2002. TheTrustees of the Society ofAII Saints Sisters ofthe Poor
are the legal 'Members' of The Porch Limited.
Trustees and Mana
ement
The Trustees (who are the directors of the COTnpany) meet at least quarterly for regular meetings and specialist sub
committees meet to discuss property and finance matters. An Annual General meeting is then held in July.
We are proud to have The Bishop of Oxford as our Patron.
Trustee recruitment induction and trainin
The charity seeks to recruit its Trustees from diverse backgrounds and to see that each Trustee brings suitable and varied
skills to benefit the charily and to ensure the efficient running of the charity.
All Trustees are encouraged to attend courses on relevant law and practice updates.A Trustee is designated to spend time
at The Porch day centre to gain firsthand knowledge of important operational matters.
Princi
al Tisks and uncertainties
The Truslees have examined the principal areas ofthe Charity's operation and considered the major risks in Ihese areas.
The Trustees consider the Charity's systems are such that these risks are mitigated to an acceptable level.
Objectives, activlties and public benefit
The Trustees have had regard to the Charity Commission's guidance on public benefit in carrying out the charity's
objectives.
Ob'ects and Mission Statement
We are an organi5ation that arose from Christian ministry. Our mission is to help, in a totally non-discriminatory way.
homeless, recently re-housed homeless orvulnerably housed people. We encourage our service users {ourmembers)to
tackle the issues Ihat prevent them from moving forward towards a more positive lifestyle. Our focus is upon support and
nurture, along wilh challenge. We concentrate upon housing, health. wellbeing. education and employment. We provide
healthy food. practical help, companionship. leaming skills. work related skills and opportunities for development.
We offer an enhanced approach to co-ordinated member care. building on individual care-pathways leading to individual
achievement. We have helped members gain employment, find housing, abstain from alcohol and dtugs, improve
appearance and social skills, gain educational qualificalions and improve self-esteem. We run a membershipschemewilh
members being encouraged to take part in all aspects of running the centre.

The Porch Limited
(a company limited by guarantee)
Trustees. Report {contlnued)
for the year ended 31st March 2024
Activities
The Porch is part of the Oxford network that addresses homelessness and its impact, including homelessness prevention.
This financial year, The Porch was able to adapt its service provisions to reflect the changes in a post-covid society,
enabling The Porch to once again provide a warm, welcoming and safe space for homeless and VLtlnerably housed
individuals, offering..
Essential Emergency Provisions
A community café serving free wholesome and nourishing rneals., breakfast and lunch, including
takeaway option
Free laundry and showers facilities
Free clothing facility
Restroom - facilitating a safe space for individual to relax and sleep
Library
Free guest wi-fi and a suite of internet-enabled Pcs
Free access to a telephone
Employment and Training
Workshops and basic training in life-skills, money-management, literacy and numeracy
Moving Forward Project- volunlary based employment skills through work experience
Growing Forward Project- voluntary based employment skills through The Porch Allotment and
Gardens
Group Activities
Green Space Therapy at The Porch allotments and gardens, 3 days per week
A weekly art class with materials provided
Monthly Creative Writing Class in collaboration with Oxford Poetry Library
Fortnightly Music Group Sessions in collaboration with Music at Oxford
Weekly community board games
Health and Welfare drop-in surgeries
Fortnightly Homeless support and advice in collaboration with St. Mungo's
Weekly substance misuse support in collaboration with Turning Point
Quarterly Sexual Health Clinics in collaboration with Oxford NHS Sexual Health Service
Quarterly Hep C Clinics in collaboration with Oxford Hep C Trust
Movin
Forward Pro
ect
MFP
The Porch Moving Forward Initiative is design to support individuals with making gentle steps towards gaining employment
related skills and experience. Pfospective Moving Forward volunteers are invited to discuss their goals and aspirations
and to evaluate the suitability of Ihe MFP, in its ability to meet the needs of the individual. Moving Forward Voluntsry
opportunities include..
Catering
Mentoring
Allotments and Garden
Service delivery
Porch Preserves Project
Individual tailored approach

The Porch Limited
(a company limited by guarantee)
Trustees, Report
for the year ended 31st March 2024
All participants of the MFP must agree to Ihe terms and conditions of the Programme i.e. specific times and days of
voluntary participation. Participations are incentivised with travel assistance, relevant clothing, meals. food parcels, gym
memberships, relevant skills training and qualifications.
Allotment & Gardens
Green S
ace Thera
The Porch Allotment and Gardens are an integral part of our Moving Forward Strategy to also provide additional
opportunities in delivering Green Space Therapy to our volunteers. Spending time in nature can help reduce stress and
promote relaxation. The calming and tranquil environment of green spaces can have a soothing effect on the mind and
body, and can facilitate mindfulness and being present in the moment. It encourages individuals to focus on their
immediate surroundings and detach from the stresses of daily life and increase a sense of well-being. The Porch Allotment
and Gardens provides its volunteers opportunities for social interactions with others, promoting a sense of community and
support. Participants learn planting, cultivating, and maintaining various types of plants, including vegetables, fruits,
flowers, and herbs. How to prepare soil. sow seeds, transplant seedlings. waler. weed, and harvest crops. Allolmenls
require planning and organizalion. Volunteers learn schedule planting. prioritize tasks, and coordination with other
volunteers.
The produce grown on our allotment is used in the many meals that we provide to our members as well as our Porch
Preserves Jams and Chutneys. OurAllotment and Gardens volunteers also get the option to take produGe home.
Porch Preserdes
The Porch continues to make and sell ourown pickles. relish, jams, and chutneys using the home-grown vegetables and
fruit grown on ourallotmentand gardens.All produce is handmade, carried out in ourdedicated Porch PreseNes kitchen.
Moving Forward Volunteers are involved in the production of the produce and are trained in food hygiene, production.
design and marketing. During the harvesting season we operate our own fruitjuicing activity, however. this healthy product
is for members. consumption only.
Performance and Achievements
What we do
The Porch is Oxford's oldest and largest day centre for the homeless. We work with all homeless agencies. including
Oxford City Council, to provide a safe space for homeless and vulnerably housed people. We also workwith Oxford City
Council to refer rough sleepers to their street leam for assessment. 5UPPOrt City Council during Severe Weather
Emergency Provision, and submit our statistics of client usage to improve services across the city via Ihe Council's
homelessness monitoring.
We are open to all who need our seryices. This means we can deliver services to anyone that needs support. We are the
only local service that provides hot meals, showers and a laundry service in addition to our one-to-one support service
tackling clients, welfare. housing, employment and health need5. We are fully registered as a homeless café (during the
financial year we maintained a 5-star rating) and, uniquely in Oxford, have dedicated kitchen facilities to prepare hot food
on site which also enabled us to train our clients in catering skills.
The Porch has developed various activities to assist ourmembers with feeling a part of the widercommunity and having a
more satisfying lifestyle. We also help members find improved accommodation and, rf required, to find voluntary or part
time work. We work actively and individually with members planning with them on a support plan basis, seeking to be
positive and realistic in outlining appropriate short-term goals.
The Charity provide5 a welcoming environmentwhere those in need can access various resources and assistsnce. The
Porch has continued to provide consistent provisions for vulnerable clients as highlighted below..

The Porch Limited
{a company limited by guarantee)
Trustees, Report
for the year ended 31st March 2024
The Porch Service User Demographic by Gender
April 2023- March 2024
Female
85
Male
473
Non-bii)ary
li
Prefer not to say
Total Conibin•d
570
io)
2QY)
3(Xl
4(X)
SW
Total Combined
570
Prefer not to 5èy
Non-biiiary
li
Male
Female
85
Year 23- 24
473
p. Total Conibinod
r, Prefer not to say
Non-binary ll Male
Feniale
The Porch Service User Demographic by Age
April 2023- March 2024
6W
477
4(J)
18-24
3(K)
2W
1125-64
i(
79
14
65+
18-24
25-64
65+

The Porch Limited
(a company limited by guarantee)
Trustees, Report
for the year ended 31st March 2024
Essential Provisions Provided at The Porch
April 2023- March 2024
Pet Food
204
Clothing
539
Laundry
474
Slioi'iers
1059
Food Parcels
153
2(X)
4QK)
6CXJ
Iwo
1200
Food Parce15
Shoi'jers
Laiindi-y
474
Clothi ng
539
Pet Food
204
Year 23- 24
153
1059
Parcpls
hoi'oers • Laiindrv
Clorl)in8
Pet Food
Meals Provided at The Porch
April 2023- March 2024
180CK)
16810
160(
140
120
11152
Iwo)
Breakfast
80)0
Comniunity Cafe
Takeab'iay
6￿0
Total
4(DO
3187
2471
2QK)O
Break135t
Con1171lllllty Cafe
11152
Takea¥*iav
2471
Total
Year 23-24
3187
16810

The Porch Limited
(a company limited by guarantee)
Trustees, Report
for the year ended 31st March 2024
The Porch Service User Identified Needs
April 2023- March 2024
'0 P..%to'.Irso 10 Piit,Iic f unils
5.50/•
lJ.tK)..<. ILI.C().:
The Porch Service User Housing Status
April 2023- March 2024
Home Oi'iner
Approved Preniises 1 4
Private Rented
31
Social Housing 106
Supported AcconiTriadation
124
sofa Siirrin8 ￿ 49
Rough sleeping
Eniorgency Tgnikioray AcconinTradattoii 52
201
50
IQK)
150
2CKJ
250
Emergency
Temporav
Rough
AccorTITiiad Sleeping
ation
Supported
Sofa Surfin8 AccnNimak
%ocial
Housing
Privat
Reiiiell
Approved
Preinises
HDnie
Year 23- 24
52
201
49
124
106
31
Emergency Ten)poray AcconTrmadatioii * Rougli Sleeping
Sofa Surfing
Supported Acconirtiadatio
Social Housin8
Approved Premisè5
Private Rented
Hoine Oiioner

The Porch Limlted
(a company limited by guarantee>
Trustees, Report
for the year ended 31st March 2024
The Porch continues to collaborate with many local charitable organisations. We are constantly exploring new initiatives
and partnerships. We have been reacquainted with many individuals and organisations within the local sector ensuring
that The Porch is included in discussions and invitations for grants and donations. and other speculative endeavours.
Oxford City Council
The Porch works closely with Oxford City Council supporting their local homeless support initiative and associated
supportive service throughout the homeless Pathway. The Porch attends quarterly multiagency meetings with other
homeless, supportive and social housing providers. The Porch also attends weekly Rough Sleeper initiative meetings.
In collaboration with Oxford City Council, The Porch extended its service provisions during the cold weather spell to
accommodate homeless individuals at our church venue through the Severe Winter Emergency Provisions {SWEP), as
well as other individuals that were experiencing homelessness, to include weekend breakfast.
The Oxford Homeless Pathway
The Porch works with many organisations within all the Oxford Homeless Palhway and provides a significant role within
charitable adult social care provisions in Oxford.
st. Mungo's
St. Mungo's outreach teams go out at night and early in the morning looking for individuals that are sleeping rough to help
them off the streets. Their priority is to get people into safe accommodation. We work in close partnership with St. Mungo's
to help people access accommodation and support through a weekly drop in surgery at The Porch for individuals that
predominately require support for homelessness.
Oxford Mutual Aid {Porch Pantry)
The Porch regularly donates surplus food to Oxford Mutual Aid which is then distributed through their food bank. This
extends the Porch's ability to reach out to those vulnerable to homeless. The Porch also works collaboratively with Oxford
Mutual Aid under the initialive of Porch Pantry. The Porch provides a collection point throughout the week for individuals to
collect food parcels prepared by Oxford Mutual Aid.
Music at Oxford
Music at Oxford, whose mission is to create and curate eclectic series of high-quality evenls and projects in and around
Oxford for the enjoyment of all. provides opportunities for Porch members to attend its concerts as well as facilitate music
sessions at The Porch. This is being done through fortnightly musio sessions exploring percussion instruments. singing,
body percussion and music technology that is client led, which is based on Ihe needs and desires of the participants
involved.
Dogs on the Streets
The Porch is worked in collaboration with the charity. Dogs on the Streets (DOTS), to offer a free Veterinary Dog Surgery
to homeless individuals andlor those in supported accommodation.
Dogs on the Streets, founded in 2016 by Michelle Clark. is a mulli-award-winning UK charity supporting rough sleepers
and members of the homeless community who have dogs. It offers 2417 support for these dogs and their homeless
owners.

The Porch Limited
(a company Ilmited by guarantee)
Trustees, Report
for the year ended 31st MaTch 2024
Turning Polnt
Turning Point Roads is an all-purpose drug and alcohol treatment service located in Oxfordshire & commissioned by
Oxfordshire County Council. In collaboration with Turning Point, we provide a weekly drop-in substance misuse surgery.
Elder Stubbs - The Porch Allotment and Gardens
The PorchAllotmenl and Garden programme operates in association with the Elder Stubbs charitywhich provides a base
and support for local community-based initiatives.
Vocational trainin
The Porch continues lo host student placements from Oxford Brookes Department of Sport. Health and Social
Work.
Safe
uardin
The Porch continues to take a multi-agency approach to both male and female clients that are particularly vulnerable to
exploitation and trafficking during the pandemic period. Female specific support included..
Attending Thames Valley Police Sex Workers Intervention Panel (SWIP}
Pioneering initiatives with Oxford Sexual Health and the Terrance Higgins Trust to fund solutions to vulnerable
people facing barriers into accessing sexual health services. This included provision of sanitary packs and
arranging a self-defence information webinar on Facebook.
Being part of a female-specific service that is made up of the services within Oxford's homeless pathway.
New buildin
41a Ma dalen Road
Thanks to Ail Saints Sisters of the Poor. founders of The Porch. and many of our supporters, we've been able to take
ownership of a nearby disused church hall in need of renovation, close to our existing location which we have been using
for Severe Weather Emergency Provisions.
Communi
en
ement
The Porch would like to thank the numerous community groups, church parishes and individuals that have supported us
throughout the year. Without this continued good will, the Porch would not be able to provide the support it does!
The Porch is the vehicle that deliveries upon the goodwill of these counuess groups and individuals. Your support is hugely
appreciated and never forgotten
Challen
es faced
The Porch Day Centre in Oxford faces several significant challenges as it continues its mission to support homeless and
vulnerably housed individuals.
Funding and Flnancial Stability.. The Porch relies heavily on donations and grants to sustain its operations. The
ongoing need for financial support is a major challenge, especially given the increased costs. OX4 Food Crew.
This is an alliance of nine grassroots organizations working towards a shared aim-. that everyone in the area has
enough food. is well nourished and can thrive. The Porch will collaborate with this initiative to explore how resources
might be shared to help achieve ils Obje￿1ve.

The Porch Llmited
(a company limited by guarantee)
Trustees, Report
for the year ended 31st March 2024
1. Infrastructure and Expansion.. The Porch is in the process of refurbishing a new building to offer enhanced
services such as meals, showers, laundry, and training facilities. This transition involves significant logistical and
financial hurdles.
2. Volunteer and Staff Management.. With a reduction in volunteer numbers, alongside a dedicated team of staff
members, managing human resources effectively is crucial. Ensuring volunteers are well-supported and trained,
alongside maintaining staff morale and capacity, is an ongoing challenge.
3. Servlce Delivery and Cllentsupport: The Porch provides a wide range ofservices, from hot meals and laundry
facilities to employability skills and therapy sessions. Coordinating these activities and ensuring they meet the
diverse needs of the client group requires conslant careful planning and resources.
4. Health and Safety- Safeguarding vulnerable beneficiaries and managing health risks are critical concerns. The
need to provide a safe and accessible environment for both clients and staff adds another layer ofcomplexity to
our operations
Addressing these challenges requires continuous effort. comrnunitysupport, and strategic planning to ensure The Porch
an continue to provide vital services to those in need in Oxford.
Financial review
Investment olic
The Trustees seek to maximise incomefrom cash reseNes held, which are currently pla￿d with CCLACharity Funds and
Lloyds Bank. In the currentyear the investment portfolio with CCLA rose by £9,507 (2023: £2.272 fall) to £97,897 (2023=
£77,391). An additional £11.000 was transferred into the CCLA investment portfolio during the year.
Flnancial o
erations
The Trustees are aware thatourfinancial operations remain very tight and are èver vigilant as to ways to ensure that our
income does not drop and that expenditure is tightly controlled. Cash Ilow is strictly controlled by the Treasurer and
Director. During the year the part time fundraiser has made a positive impact on cash flow but 2024125 will continue to
bring challenges to sustaining income.
The Porch owns the freehold to the property 139 Magdalen Road, and 41a Magdalen Road. All cash mallers are reported
by the Treasurer at the Trustees. meetings. We have efficient monitoring procedures in place that provide accurate data
thal is required by our funders.
Buildin
The Trustees consider Ihat the buildings, value of the property at 139. Magdalen Road. Oxford, is in excess of the
buildings, value stated in the audiled accounts which is Gurrently held at cost. The Trustees have not obtained a
professional valuation ofthe new premises on Magdalen Road. The Society ofAII Saints granted an interestfree loan to
The Porch £500.000 for purchase ofthe new premises 41a Magdalen Road in the year ended 31st March 2020, pending
the disposal of 139 Magdalen Road.
Reserves
olic
'Free reserves, are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise
committed. The level ofthose free reserves forThe Porch Limited at 31st March 2024 is £238,211 (2023.- £135.4661. The
Trustees aim to hold at least 6 months of future operating costs within free reseNes and therefore consider this level to be
appropriate currently.
10

The Porch Limited
(a company limited by guarantee)
Trustees. Report
for the year ended 31st March 2024
Statement of Tru5tees' responslbilities with regard to accounts
The Trustees {who are also directors forthe purpose of company law) are responsible for preparing the Trustees, Report
and the accounts in accordancewith applicable law and United Kingdom accounting standards (United Kingdom Generally
Accepted Accounting Practice).
Company law requires the Trustees to prepare accounts for each financial period which give a true and fair view of the
state of affairs of the charity and ofthe income and expenditure ofthe charityforthe year. In preparing those accounls the
Trustees are required to..
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the charities SORP.
Make judgements and estimates that are reasonable and prudent.
State whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the accounts,
Prepare the accounts on the going concern basis unless it is inappropriate to presume that Ihe charity will
continue.
The Trustees are responsible for keeping properaccounting records which disclose with reasonable accuracyatanytime
the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware..
There is no relevant audit information of which the charity's auditors are unaware.
They have taken all the steps that they ought to have taken to make themselve5 aware of any relevant audit
information and to establish that the charity's auditors are aware of that information.
This report has been prepared having laken advantage of the small companies exemption in the Companies Act 2006.
On behalf of the board
Helen Merrington- Rust MBE Chair

The Porch Limited
(a company limited by guarantee)
Independent Auditor's Report to the members of The Porch Limited
Opinion
We have audited the financial statements of The Porch Limited (the'charilable company,) for the year ended 31st March 2024 which
comprise the Stslemenl of Financial Activities. the Balance Sheet and notes lo the financial slalements, including a summary of
significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Stsndard applicable in the UK
8nd Republic of I￿19nd (United Kingdom Generally Accepted Accounting Prdctice).
In our opinion the financi81 statements..
give a true and fair view of the slate of the charitable company's affairs as al 31st March 2024, and of ils incoming resources and
8pplicalion of resources, including ils income and expenditure, for the year then ended.,
have been properly prepared in aceordance with United Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UK} IISAS {UKII and 8pplieable law. Our
responsibilities under those standards are further described in the Auditoff s responsibilities for the audit of the financial statements
section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our
audit of the financial statements in the UK. including the FRC'S Ethic81 Standard. and we have fulfilled ourolherelhical responsibilities in
accordance with these requirements. We belleve that the audit evidence we have obtained is sufficient and appropriate lo provide a
basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalemenls. we have Concluded that the trustees, use of the going concern basis of accounting in the
preparation of the financial slalements is appropriate.
Based on the workwe have performed. we have not identified any material uncertainlies relating to events orcondilions that, individually
or collectively, may cast significant doubt on the charitable company's ability lo continue as a going concern for a period of at least
twelve months from when the financial ststements are aulhorised for issue.
Our responsibilities and the iesponsibilities of the trustees with respect lo going concern are described in the relevant sections of
this report.
Other infonnation
The Iruslees are responsible for the other information. The other information comprises the infomialion included in the trustees, annual
report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the
other information and, except lo the extentolherwise expliThlly slated in our report, we do not express any fom) of assurance conclusion
thereon.
In connection with our audit of the financial statements. our responsibility is lo read the other information and. in doing so, consider
whether the other infomialion is materially inconsistent with the financial statements or our knowledge obtained in the audit orolherwise
appears to be materially misstated. If we identify such material inconsistencies or apparent material misstalemenls. we are required to
determine whether there 15 a material misslalement in the financial slalemenls 01 a material misslalemenl of the other information. If,
based on the work we have performed. we conclude that there is a material misslatemenl of Ihis other information, we are required lo
report that fact.
We have nothing to report in this regard.
Oplnions on other Matters prgscribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the 8udil.'
the information given in the trustees. report {incorporaling the directors, report) for the financial year for which the fina ncial
statements are prepared is consislenl with the financial statements., and
the directors. report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are rgquired to report by exceptlon
In the light of our knowledge and understanding of the charitable company and its environment obtained in the Course of the audit, we
have not identified material misslalemen15 in Ihe directors. report.
We have nothing to report in respect of the followng matters in relation to which the Companies Act 2006 requires us lo reportto you rf.
in our opinion..
adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not
visited by us., or
the financial slalements are not in agreement with the accounting records and returns., or
ertain disclosures of directors. remuneration specified by law are not made.. or
we have not received all the infomiation and explanations we require for our audit- or
the trustee5 were not enlilled to prepare the financial stalernents in accordance wlth the small companles, regime and take
advantage of the srnall companies, exemptions in preparing the directors. report and from the requirement to prepare a strategic
report.
12

The Porch Limited
(a company limlted by guarantee)
Independent Auditor's Report to the members of The Porch Limited (continued)
Responslbilities of trustees
As explained more fully in the trustees, responsibilities statement sel out on page 11, the trustees (who are also the directors of the
charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the Iruslees determine is necessary to enable the
prepardtion of financial $18lements that are free from material misstalemenl, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going
concern. disclosing. as applicable, matters related to going concern and using the going COn￿M basis ofaccounling unless the Iruslees
either intend to liquidate the charitable company or to cease operations, or have no realistic allemalive bul to do so.
Auditor's responslbilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material
misstatement. whether due lo fraud orerror, 2fhd to issue an auditor's report that ineludes ouropinion. Reasonable assurance is a high
level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always deled a material
misstalementwhen it exists. Misslalements can arise from fraud or errorand are considered material if, individuallyorin the aggregate,
they could reasonably be expected to influence the economic dectsions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's
website at.. www.frc.org.uklaudilorsresponsibilities. This description forms part of our auditorfs report.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our
responsibilities. ouvined above, to delect material misslatemenls in respect of irregularities, including fraud. The speafic procedLtres for
this engagement and the extent lo which these are capable of detecting irregularities, including fraud is detailed below-.
Enquiry of m8nagemenL those charged with governantr and the entity's solicitors around 8CtU81 and potential litigation and
claims..
Enquiry of entity staff lo identify any instances of non-compliance with laws and regulations.
Reviewing minutes of meetings of those charged with governance:
Reviewing financial stalementdisclosures and testing to supporting documentation to assess compliance wlh applicable laws
and regulations-
Performing audit work over the risk of management override of controls, including testing of journal entries and other
adjuslmenls for appropriateness, evaluating the business rationale of significant transactions outside the normal course of
business and reviewing accounting estimates lor bias.
Because of the inherent limitations of an audit. there is a risk Ihatwe will not delect all irregularities. including those leading lo a material
misstatement in the financial slalemenls or non-compliance with regulation. This risk increases the more that compliance with a lawor
regulation is removed from the events and transactions reflected in the financial statements, as wewill be less likelylo become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves
intentional concealment, forgery. collusion, omission or mi5representalion.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 oflhe Companies
Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are
required to slate to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept or
assume responsibility lo anyone other than the charitable company and the charitable company's members as a body. for our audit
work, for this report, or for the opinions we have formed
Andrew Rodzynski FCA (Senior Statutory Auditor)
For and on behalf of Wenn Townsend, Statutory Auditor
30 St Giles, Oxford
.S./ o.i/
. 2024
13

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Zoz

The Porch Limited
(a company limited by guarantee)
Balance Sheet
at 31st March 2024
2024
2023
Fixed assets
Note
Tangible fixed assets
711,034
716,993
Current assets
Debtors
Investments
Cash at bank and in hand
12
13
13,357
97,897
447,881
14,958
77,391
352,552
559,135
444,901
Creditors= Amounts falling
due within one year
14
{513,021)
(515,281 >
Net current (liabilltles)l assets
46,114
(70,380)
Net assets
757.148
646,613
Reserves
Unrestricted funds
Designated funds
Restricted funds
19
19
19
428,971
118.141
210.036
311,709
118,141
216,763
757,148
646,613
The financial statements are prepared in accordance with the special provisions of part 15 of the Companies Act 2006
relating to small companies.
These accounts were approved by the Board of Trustees on
2024 and signed on its behalf by
Helen Merrington- Rust MBE
Chair
The notes on pages 17 to 28 form part of these accounts.
15

The Porch Llmited
(a company limited by guarantee)
Statement of Cash Flows
at 31st March 2024
2024
2023
Net cash flow from operating activities
15
105,176
62,120
Cash flows from investlng activities:
Cash movements on investmenls
Interest received
Capital expenditure
(11.000)
1,776
(623)
1.518
Net cash flow from Investing activities
(9.847)
1,518
Change In cash and cash equlvalents in the perlod
95.329
63.638
Cash and cash equivalents brought forward at 1st April 2023
352,552
288,914
Cash and cash equivalents carried fornard at 31st March 2024
447,881
352,552
16

The Porch Limited
(a company limited by guarantee)
Notes to the accounts
for Ihe year ended 31st March 2024
Summary of significant accounting policies
Basis of preparation and assessment of going concern
The Porch Limited is a charitsble company limited by guarantee in the United Kingdom. In the event of the
charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The
address of the registered office is given in the charity information on page 1 of these financial statements. The
nature of the charity's operations and principal activities are noled in the Trustees Report.
These accounts have been prepared on an accruals basis and include income and expenditure as they are
earned or incurred, rather than as cash is received or paid. The financial statements have been prepared in
accordance with Accounting and Reporting by Charities.. StatementofRecommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland issued in Oclober 2019, the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102). the CharitiesAcl 2011, and UK GenerallyAccepted Accounting
Practice.
The charity constitutes a public benefit entity as defined by FRS 102.
Income recognition
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the
amount can be quantified with reasonable accuracy.
No credit is taken for either general or gift aid donalions until they are actually received. The amount credited
to the income and expenditure account in respecl of gift aid donations does however include the amountof
income tax recoverable in respect of income actually received.
Legacies are included when the amount has been determined and paid.
Grant income is recognised as receivable subject to fulfilment of any associated conditions. Where conditions
have been met or are likely to be met, grant income is recognised in full.
Expenditure recognition
All expenditure is accounted for on an accruals basis. and has been classified under headings thataggregale
all costs related to the category. Where costs cannot be directly attributed to particular headings Ihey have
been allocated to activities on a basis consistent with use of the resources. The charity is not registered for
VAT and all expenditure includes VAT wherever applicable.
Charitable activity costs are those costs incurred directly in support of expenditure on the objects of the
Charity. Governance cost5 are those incurred in Gonnection with administration ofthe Charity and compliance
with constitutional and statutory requirements.
Grants payable are included when the recipient has a reasonable expeGtation that they will receive a grant
and when any Gonditions attached to the grant are fulfilled.
17

The Porch Llmited
(a company limited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
Summary of significant accounting policies (continued)
Investments
Investments are included in the accounts at market value. Realised gainsl{losses) are those arising between
the sale of an investment and its value at the beginning of the year. Unrealised gainsl(losses) are those
arising where the investment is still held but the value has changed.
Volunteer time
A significant contribution is made by volunteers throughout the year and the value of these donated services
is not reflected in the accounts.
Tax recoverable
Tax recoverable on amounts received by way of gift aid is included in the accounts when receivable.
Depreciation
Depreciation is calculated using the following rates and bases which are appropriate to the useful lives of the
assets and their residual value..
Freehold buildings
Fixtures, fittings, and equipment
Motor Vehicles
Straight line over 50 years
15 % straight line
15 % straight line
Unrestricted funds
Ageneral fund which the Trustees may usefor thefurtherance ofthe objects oflhe charity at theirdiscretion.
Designated funds
The new designated fund during the year is for the Building Appeal, which is part of the funding for either the
acquisition of a new building, or restoration of the current location.
Restricted funds
These are subject to specific conditions Imposed by the donor, which are legally binding upon the Trustees.
Penslon costs
The charity makes contributions to employee stakeholder pension schemes. The pension cost represents
contributions due by the charity to these schemes.
Trade debtors
Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of
business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors
is established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original temis of the receivables.
Trade Greditors
Trade creditors are obligations to pay for goods or Services that have been acquired in Ihe ordinary course of
business from suppliers. Accounts payable are classified a5 current liabilities if the charity does not have an
unconditional right. at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least ￿e1ve months
after the reporting date. they are presented as non-current liabilities. Trade creditors are recognised initially at
the transaction price.
18

The Porch Limited
(a company limlted by guarantee)
Notes to the accounts
for the year ended 31st March 2024
Summary of significant accounting policies (continued)
Cash and cash equivalents
Cash and cash equivalents Comprise cash in hand and call deposits. and other short-temi highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Going concern
The financial ststements have been prepared on a going concern basis as the Trustees believe that no
material uncertainties exist. The Trustees have considered the level of funds held and the expected level of
income and expenditure for 12 months from authorising these financial statements. They have concluded
that the budgeted income and expenditure is sufficient with the level of reserves held for the charity to be
able to continue as a going concern.
Net outgoing resources
Net outgoing resource5 are stated after charging:
2024
2023
Auditor's remuneration
Depreciation
6.881
6.582
6,000
6,776
Wages and salaries
The average number of employees was".
2024
2023
Direct charitable purposes
Full-time
Part-time
Staff costs
Wages and salaries
Social security
Pension
222,934
10.119
6.944
197.035
11,695
5,606
239,997
214,336
The trustees consider the acting director(s) of The Porch to be the key management personnel. the total
paid to key management personnel amounted to £46.455 (2023: £78,597). No employee earned more
than £60,000 during the year (2023= £nil).
19

The Porch Llmited
(a company limited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
Donations and legacies
2024
2023
Donations
Grants
Tax recoverable
248.943
152.950
15,247
232,700
111,245
3,063
417,140
347.008
Income from charitable activities
2024
2023
Income from operating day centre:
Meals and laundry
Social enterprise
600
4,141
4.096
4.096
4,741
Investment income
The charity's investment income arises from interest bearing deposit accounts and dividends.
Charitable expenditure
The Gharity only undertakes direct charitable activities and does not make grant payments.
Expenditure on raising funds
2024
2023
Direct costs
Staff costs - building project
Overhead and fundraising fees
Support costs {note 10)
547
19.098
215
512
573
13,629
1,629
245
20,372
16.076
20

The Porch Limited
(a company limlted by guarantee)
Notes to the accounts
for the year ended 31st March 2024
Expenditure on charitable activities
Day centre operations
2024
2D23
Aclivities and social enterprise
Catering costs
Central premises Costs
Staff costs
Depreciation
Support costs (note 10)
Accountsncy
3,383
2.064
66,794
220,899
6.582
1,890
5,596
1,459
42,565
200,707
6,776
8,695
5,407
301,612
271,205
10. Allocation of support costs
Support costs include office administration and overheads.
The charity allocates its support costs as shown in the table below. Support costs are allocated on a basis
consistent with the use of resources.
Fundraising
costs
Day Centre
operations
2024
Total
2023
Total
Support costs
General office
General managemenl
1.200
1,202
2.402
2,019
6,921
Total
1.200
1,202
2,402
8.940
21

The Porch Limited
(a company limlted by guarantee)
Notes to the accounts
for the year ended 31st March 2024
11. Tangible fixed assets
Land &
buildings
Fixtures, fittings
and equipment
Motor
Vehicles
Total
Cost
At 1 st April 2023
Additions
882,241
68,105
623
11,628
961.974
623
At 31st March 2024
882.241
68,728
11,628
962,597
Depreciation
At 1st April 2023
Charged in the year
174,854
2,094
65,331
2,744
4,796
1,744
244,981
6,582
At 31 st March 2024
176.948
68,075
6.540
251,563
Net book value
At 31st March 2023
707.387
2.774
6,832
716,993
At 31st March 2024
705,293
653
5,088
711.034
Included in freehold land and buildings is the net bookvalue ofthe 139 Magdalen Road property £87.152 (2023:
£89,246) which is included in unrestricted funds. Freehold land and buildings also includes the 41a Magdalen
Road property £618.141 (2023.. £618,141) which is included in the Building designated fund (Note 19).
12. Debtors
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
2,000
3.000
9.958
5.565
7.792
13.357
14.958
13. Investments
Unrestricted
Investmenls
Market value at 1 sl April 2023
Net gainsl(losses) on revaluation: unrealised
Addition
77,391
9.507
11,000
Market value at 31sl March 2024
97,897
Historical cost at 31 st March 2024
56.000
22

The Porch Limited
(a company Ilmited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
14. Creditors: Amounts falling due within one year
2024
2023
Other creditors
Accruals & deferred income
Loan from Society of All Saints
1,993
11,028
500.000
4.253
11,028
500.000
513.021
515,281
Deferred income totals £nil (2023: £Nil) and relates to grant income received in advance.
15. Reconciliation of net income to net cash flow from operating activities
2024
2023
Net income for period
101,028
65,986
Depreciation charge
Interesl receivable
Decreasellincrease) in debtors
{Decreasellincrease in creditors
6,582
{1,776)
1,602
(2.260)
6,776
(1.518)
9,538
{18.662)
Net cash flow from operating activities
105.176
62,120
23

The Porch Llmited
(a company limited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
16. Funders
The charity is grateful to all the Churches, groups and individuals who have funded the work over th& year.
Donations and funds of £2,000 or more were as follows:
2024
2023
29th May 1961 Trust
Barnsbury Trust (HLJ Brunner)
Beeching Trust
Councillor Priority Fund
DLM Charitable Trust
Doris Field Charitable Trust
Fine & Country Foundation
Forrester Family Trust
Gerald Palmer Eling Trust
Highway One Trust
lffley PCC
J A Pye Settlement
MacFarlane Foundation
Much Loved
National Lottery CLF
Northwick Trust
Olive Tree Trust
Oliver Borthwick Memorial Trust
Oxford City Council
Oxford Poverty Action Trust (OXPAT)
Oxfordshire Community Foundation
OCF Cost of Living 2023
Rathbone Investment Group
Sabrina Sutherland Charitable Trust
Schroder Charitable Trust
Seymour Foundation
Shanley Foundation
Singer Foundation
Society of All Saints
Society of the Holy Child Jesus
Sodexo Foundation
St Andrews PCC
The Desmond Foundation
Tolkien Trust
2,500
2,500
2,500
5,000
3,000
3,000
2.000
2.500
10,000
3,000
5,000
10,000
2,674
12.500
25,000
6,535
49,277
5,000
15.000
5.000
55.000
5,650
3,000
10.000
15,000
5.000
56,248
5,900
11.000
9,000
2,500
5.000
3.500
2,500
6,000
12,000
10,000
21.500
10.000
2,015
2,000
5.000
20,000
17. Trustees, remuneration
No remuneration or expenses were paid to any of the Truslees during the year {2023: £Nil).
18. Related party transactions
Prior to 1st April 2002, the Porch Limited had operated as part ofThe Society ofAII Saints and the Trustees ofthis
charity remain legal members of The Porch Limited. During the year, the Society of All Saints donated £12,000
(2023.. £10.000) to the charity. In the previous year, The Society of All Saints lentThe Porch £500,000 for purchase
of the new premises. pending the disposal ofThe Porch's previous premises.
24

The Porch Limited
(a company limited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
19. Reserves
1 st April
2023
31st March
2024
Income
Expenditure
Gains
Transfers
Unrestricted funds
311,709
333.172
{220,958)
9.507
(4,4591
428,971
Designated funds
Building
118,141
118,141
118,141
118.141
Restricted funds
Building appeal fund
Oxfordshire County Council
(Freedom programme)
Freedom programme
(Support worker)
Oxford Safer Communities
Partnership
Seymour Foundation
Oxford Community Foundation
OXON cost of Living OCF
Moving Fonmard Programme
Society of Holy Child Jesus
194,314
194,314
500
(40)
460
1.000
1,000
1,000
238
3.187
6.524
1.000
3,784
9,478
19,840
9,500
(16,294)
13,2091
(6.524)
(62,113)
(12,846)
60.500
1,613
2.846
10,000
216.763
89,840
(101.0261
4,459
210,036
646,613
423,012
{321,984)
9.507
757,148
25

The Porch Limited
(a company limited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
19. Reser4es (continued)
1st April
2022
31st March
2023
Income
Expenditure
losses
Transfers
Unrestricted funds
314,629
252,966
(167,090)
(2,272)
(86,524J
311,709
Designated funds
Building
Building appeal fund
Society of All Saints (COVID)
118,141
106,263
118, 141
(106,263)
224,404
(106,263) 118, 1447
Restricted funds
Building appeal fund
Society of All Saints (Staffling)
Elder Stubbs
(Project workerlallotment)
Oliver Borthwick Memorial Trust
(Allotn7ent)
Oxfordshire Counly Council
(Freedom programme)
OxPat (Welfare)
Sobell House (Staffing)
Good Gifts (Allotment)
St Michaels and All Saints
(project wort(er)
Freedom programme
(Support worker)
Oxford Safer Communities
Partnership
Seymour Foundalion
Shanly Foundation
Sodexo Foundation
Highway 1
Gerald Palmer Ealing Trust
Oxford City Council
Beeching Trust
The 29 May 1961 Trust
Oxford Communily Foundation
OXON cost of Living OCF
Tolkien Trust
Much Loved
Rathbone
CAF
Society of Holy Child JgSUS
1,527
192,787
194.314
11,500
(11.500)
3.634
(3, 634)
5,000
(5.000)
500
7,800
10,000
3,432
500
(7,800)
(io,oooJ
(3,432)
5,000
(5,000)
1,000
1,000
1,000
1.000
238
1,000
2,500
11,000
10,000
5,000
1,000
5, 000
2,500
9,500
10.000
5,000
5,274
6,000
10.000
10.000
(762)
(2,500)
(11,000)
(10,000)
(5,OOOJ
{1,000)
(5,000)
(2,500)
(6,313)
{3.4T6)
(5.000)
(5.274)
(6,000)
(10,OOOJ
3.187
6,524
10.000
43.866
100,301
(120,191)
192, 787
216,763
582,899
353,267
(28T,281)
(2,272)
646,613
26

The Porch Limited
(a Company Ilmited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
19. Reserdes (continued}
Unrestricted
Funds
Deslgnated
Funds
Restrlcted
Funds
Total
Funds
2024
Analysis of net assets between funds
Tangible fixed assets
Debtors
Investments
Bank and cash
Creditors due within one year
92,893
13,357
97.897
237,845
(13,021)
618,141
711.034
13.357
97,897
447,881
(513,021)
210,036
(500.000}
428,971
118,141
210.036
757.148
Analysis by fund
General funds
Building
Restricted Building Appeal Fund
Freedom Programme (Support worker)
Oxford County Council (Freedom programme)
Oxford Safer Communities Partnership
Seymour Foundation
Oxford Community Foundation
428,971
428,971
118,141
194.314
1,000
460
1,000
3,784
9,478
118,141
194,314
1,000
460
1,000
3,784
9.478
428,971
118.141
210,036
757.148
27

The Porch Limited
(a company limited by guarantee)
Notes to the accounts
for the year ended 31st March 2024
19. Reserves (continued)
Unrestricted
Funds
Designated
Funds
Restrlcted
Funds
Total
Funds
2023
Analysis of net assets between funds
Tangible fixed assets
Debtors
Investments
Bank and cash
Creditors due within one year
98,852
14,958
77,391
135, 789
(75,281)
618,141
716.993
14,958
77,391
352.552
(515,281)
216, 763
(500,000)
311,709
118,141
216,763
646.613
Analysis by fund
Gener81 funds
Building
Restricted Building Appeal Fund
Freedom Pmgramme (Support worker)
Oxford County Council (Freedom programme)
Oxford Safer Communities Partnership
Seymour Foundalion
Oxford Community Foundation
OXON cost of Living OCF
Society of Holy Child Jesus
311,709
311,709
118,141
194.314
1,000
500
1.000
238
3, 187
6.524
10,000
118,141
194,314
1.000
500
1,000
238
3,187
6, 524
10,000
311,709
118,147
216,763
646,613
28