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2026-03-31-accounts

ur strategic objectivesandke yprioritiesare summarised below.
Strateqic Obiective
lnspire our team
2025126kevpriorities
Colleague wellbeing
Measure
KPI
dayslosttosickness
absence
Create positive change Supportourresidentstoidentify KPI-
o/oofresidentswithstaying
andmeetpersonal qoals safeplans
Reach morepeople Seekadditionalfundingto ensure
services continue uninterrupted
Fundsraised
increased costs
comparedto
Sustain our future Managevoidlosses and arrears KPls-%lost from voidsand
arrears

perates onalower cost base and higher m

argins.
RSHMetric 2023t24 2024125 2025t26 2025t26 SPBM 2026t27
Actual Target 2025t26 Target
Median
Headlinesocialhousingcost perunit î.14k î.14.5k t18.8k 124.1k t13.8k î22.8k
(€'000)
EBITDA interestcover(%) 607% 814% 33Yo 451% 48.5% -521%
Operating Margin: social housing lettings
(%|7.42% 11.07% 5.42Yo 2.31% 6.34o/o 2.33%
Operatinq marqin: organisation(%) 6.63% 8.21% 3.0% 1.52% 4.98% 1.53%
Return oncapitalemploved(%) 4.47o/o 5.7o/o 3.04% 1.06% 3Yo 1.08Yo
Gearinq(%) -36.9% -54.8o/o -54.4% -17.1% 14.35% -33.1Yo
Reinvestment(%) 0.54% 5.13% 11o/o 4.25% 6.71%
New supply delivered 0.05%
Evolve Metric 2023t24 2024t25 2025126 2025t26 SPBM 2026t27
Actual Target 2025r26 Target
Median
Colleaqueabsences(workinqdavslost) 9.4 9.7 9.3 b 4.55 b
Residents withcurrent supportplans(%)
Additionalfundsraised(Ê'000)
97.9%
f98k
99.5%
î20k
99.3o/o
c120k
100o/o
Ê40k
N/A
N/A
100%
[139.5k
Voidlosses(%) 4.9% 4.9o/o 10.5% 5.74o/o 6.3% 7.5%
Arrears losses(%) 4.4% 5.72% 5.14% 3.0% 6.0% 4.6%

29 July 2026

Note 2026 2025
(Restated)
â f
Turnover 4 14,072,174 13,370,876
Operating costs 4 (13,854,805) (12,491,568)
Other operating income 4 295,018 145,113
Operatingsurplus 4,8 512,3871,024,421
lnterestreceivable and similar income 11 225,038 281,941
lnterestpayable and financing costs 12 (179,0471 (235,739)
558,3781,070,623
Taxation
Surplusfortheyearaftertaxationandtotal 558,3781,070,623
comprehensiveincomefortheyear

Unrestricted Unrestricted Restricted Restricted
Non- 31 March
Notes HousingNon-housing
activities
activities
€€
housing
activitiesf
31March
2026
Ê
2025
RestatedI
lncome
GrantsandDonations 4 17,772
175,538
193,310 50,454
Charitable activities 4 14,072,174 14,072,174 13,370,876
Othertradingactivities 6 101,708 101,708 94,659
lnterestreceivable 11 225,038 225,038 281,941
14,072,174 344,518 175,538 14,592,230 13,797,930
Expenditure
RaisingFunds 4 128,395 128,395 65,539
Charitable activities 4 13,377,303 93,278 181,287 13,651,868 12,377,244
Other trading activities 4 74,543 74,543 48,785
lnterestpayable 12 122,974 56,072 179,046 235,739
13,500,277 352,288 181,287 14,033,852 12,727,307
Netincome/(expenditure) fortheyear I 571,897 (7,770) (5,749)558,3781,070,623
Netmovementinfunds 571,897 (7,770|(5,749)558,3781,070,623
Reconciliationoffunds
Opening balanceasat1April2025as
previously stated
't0,760,345 5,900,330 8,749 16,669,424 15,519,381
Prior period adjustment 25 (346,534) - (346,534) (267,114)
Openingba¡ance asat1April2025as re
stated
10,413,8115,900,330 8,749 16,322,890 15,252,267
Glosingbalance as at 31 March2026 10,985,7085,892,560 3,000 16,881,268 16,322,890

Note 2026 2025
Restated
€ Ê
Fixed assets
Tangible fìxed assets-housingproperties 13 24,419,928 24,039,573
Tangiblefixedassets -other 14 ,2ty!0,7?3 .,2,23?,?_02,
26,560,651 26,261,875
Current assets
Debtors-receivablewithinoneyear 15 961,263 786,904
Cash and cash equivalents 8,699,624 8,882,275
9,660,887 9,669,179
Creditors: amounts fallingduewithinoneyear 16 5,666,334 3,118,271
Netcurrentassets 3,994,5536,550,908
Total assetslesscurrent liabilities 30,555,204 32,812,783
Creditors: amounts fallingdueaftermore than 17
oneyear 13,250,192 16,143,359
Provisionforliabilities and charges 20 423,744 346,534
Net assets 16,881,268 16,322,890
Funds and Reserves
GeneralHousing Reserve-Unrestricted 10,985,708 10,413,811
Non-Housing Reserves
Unrestricted 5,892,560 5,900,330
Restricted 3,000 8,749
16,881,268 16,322,890

General Non-Housing Non-Housing Total Total
Housing Reserve- Reserve - Reserves
Reserve- Unrestricted Restricted
Unrestricted
Ê f s f
Balance at1April2025aspreviously 10,760,345 5,900,330 8,749 16,669,424
stated
Prior period adjustment(note25) (346,534) (346,534)
BalanceatIApril2025as restated 10,413,8115,900,330 9,749 16,322,890
Surplus/(Deficit) fortheyear 574,897 (7,770) (5,749)
558,378
Balance at31March2026 10,999,7085,892,560 3,000 16,881,268
General Non-Housing Non-Housing Total
Housing Reserve- Reserve- Reserves
Reserve- Unrestricted Restricted
Unrestricted
f f c I
Balanceat1April2024as previously stated 9,555,233 5,846,121 118,02715,5'19,381
Prior periodsadjustment(note 25) (267,114) - (267,114)
Balanceat1April2024 as restated 9,288,11I 5,846,121 118,027 15,252,267
Restated Surplus/(deficit) fortheyear 1,125,692 54,209 (10e,278) 1,070,623
Balance at 31 March 2025asRestated 10,413,81't 5,900,330 8,74916,322,890

Note 2026 2025
€ (Restated)f
Cashflows from operating activities
Surplus forthefinancialyear 558,378 1,070,623
Adjustments for:
Depreciationoffixedassets-housingproperties 13 873,495 870,822
Depreciation of fixed assets -other
Amortised government grants
14
5
102,428
(4ol,190)
64,297
(401,1e0)
Provisionforrent repayment 20 77,210 79,420
lnterest payable and financing costs 12 179,047 235,739
lnterest receivable and similar income 11 (225,038) (281,e41)
(lncrease)/Decreaseintradeandother debtors (174,359) 597,230
lncrease/(Decrease)intradeand other creditors 646,314 (97,645)
Netcashgeneratedfrom operating activities 1,636,285 2,137.355
Cashflowsfrominvesting activities
Purchasesoffìxed assets-housingproperties 13 (l,253,850) (12e,084)
Purchasesoffìxedassets-other 14 (20,848) (137,555)
lnterestreceived 11 225,038 281,941
Netcashfrominvesting activities (1,049,660) 15.302
Cashflows from financing activities
lnterestpaid 12 (179,O471 (235,739)
Repayment of loans-bank (590,229) (53e,501)
Neúcasl¡usedinfinancingactivities ,-(,7q9,2_79)Q79?4o)
Net (decrease)/increaseincash and cashequivalents (182,651) 1,377,417
Cash and cash equivalents at beginningofyear 8,882,275 7,504,858
Cash and cashequivalentsat end ofyear 8,699,624 8,882,275
Non cash
Reconciliation ofnetdebt 1 April2025 Cash flows changes 31 March2026
Cash at bank 8,882,275 (r82,651) 8,699,624
Short term loans (586,882) 1,901,750 (2,488,632)
Long term loans (2,704,344) 590,229 (1,901,750) (212,3651
Netdebt 5,591,049 407,578 5,998.627

Statement
4
5
6
7
I
I
10
11
12
ofGomprehensive lncomerelated notes
Particulars ofturnover,operating costs andoperatingsurplus
lncome andexpenditure fromsocial housing lettings
Turnoverfrom non-socialhousing lettings
Unitsofhousingstock
Operating surplus
Employees
Directors' andsenior executives'remuneration
lnterestreceivable andsimilarincome
lnterestpayable and financing costs
Statement
13
14
15
16
17
18
19
20
21
22
23
24
25
ofFinancialPositionrelatednotes
Tangible fixed assets-housingproperties
Other tangiblefixedassets
Debtors
Creditors: amountsfallingdue within oneyear
Creditors: amountsfallingdueaftermorethanoneyear
Deferredcapitalgrants
Loans and borrowings
Provisionforliabilities and charges-Prioryear adjustment
Pensions
Operatingleases
Capitalcommitments
Related partydisclosures
Prior YearAdjustment


sts ofreplacementorrestoration oftheseco
usefuleconomiclife as follows:

mponentsarecapitalisedandde
Descri
on
Economic useful life(years )
Structure 50
Roof coverings 45
Walls, floors, ceilings 40
Mechanical systems 35
Boilers andcentralheating 30
Lifts 30
Electrical installations 30
External doors andwindows 25
Sprinkler systems 20
Kitchens, bathrooms and other fittings 15


lives, using thestraight-linemethod. The es
timateduseful lives range
Description Economic usefullife
Leasehold land and buildings Lease term
Plant, machinery and vehicles 4
Fixtures, fittings, tools and equipment 5-10
Computers 4

4
Particulars of turnover, operating costsandoperatingsurplus
4
Particulars of turnover, operating costsandoperatingsurplus
Turnover Operating Operating
costs Surplus
2026 2026 2026
Ê Ê â
Social housing lettings(Note5) 10,979,910 10,384,849 595,061
OtherSocialHousingActivities
Charges for support services 76,533 142,185 (65,652)
Supportingpeople 3,015,731 3,015,731
14,072,174 13,542,765 529,409
Activitiesother than Social Housing Activities
Lettings
GrantsandDonations
101,708
193,310
74,543
237,498
27,165
(44,1881
295,018 312,041 (17,0231
Operating Surplus 14,367,192 13,854,805 s',
Turnover Operating Operating
(Restated) costs Surplus
(Restated
2025t 2025
€
2025
Ê
Socialhousing lettings (Note5) 10,810,035 9,426,730 1,383,305
Other Social Housing Activities
Charges for support services 65,265 194,875 (129,610)
Supportingpeople 2,495,576 2,495,576
13,370,876 12,117,181 1,253,695
Activities otherthanSocial Housing Activities
Lettings
Other
94,659
50,454
59,176
315,211
35,483
(264,757)
145,113 374,837 (229,274)
Operating Surplus Restated 13,515,989 12,491,568 1,024,421

Supported Supported
housing housing
2026 2025
(Restated)î
lncome
Rents net of identifiable service charges 3,030,362 3,591,125
Service charge income 7,412,868 6,748,252
Amortisedgovernmentgrants 401,190 401,190
Other income 13q,490 99,468
Turnover from social housing lettings 10,979,910 10,810,035
Expenditure
Management 1,499,466 1,508,005
Service charge costs 5,285,051 4,870,709
Routine maintenance 953,895 525,485
Major repairs expenditure 1,043,915 760,689
Bad debts 147,429 233,742
Depreciation ofhousingproperties
- annual charge 875,519 870,822
Legal and consultancyfees 270,980 467,307
Other costs 308,594 187,971
Operating expenditureonsocial housing lettings 10,384,849 9,426,730
Operatingsurplusonsocial housing lettings !-9-5,9q11rqqq3o5.
Void losses 1,007,939 663,014

2026 2025
I I
101,708 94,659

7
Unitsofhousingstock
2026 2025
Number Number
SupportedHousing
-
OwnedUnits
434 434
SupportedAccommodationmanaged for others 115 106
Total ownedand managedaccommodation 549 540
SupportedAccommodationmanaged forothers at1April 2025 106 106
Additionalmanaged units added I
SupportedAccommodationmanaged for others at 31 March fi5 106

I
Operatingsurplus
2026I 2025f
Thisisarrived at after charging
Depreciation of housing properties 873,495 870,822
Depreciation of other tangiblefixedassets 102,428 64,297
Operating lease charges-land & building 79,382 106,904
Audito/sremuneration:
-feespayable to theorganisation'sauditor fortheauditofthe
annual accounts 51,450 43,500
Defined contribution pension cost 150,812 166,127
9
Employees
2026
f
2025t
Staff costs (including Leadership Team) consistof:
Wages and salaries 5,524,274 5,422,301
Social security costs 649,435 478,985
Cost of deflned contribution scheme 150,812 166j27
Redundancy costs 4,541
Totalstaff costs 6,324,521 6,071,954
heaverage number ofemployees(includingtheLeadership Team)during theyear,basedonheadcount,wasa sfollows:
2026 2025
Number Number
Administration 20 18
HousingandSupport 190 169
Charitable projects 2 4
212 191

elnterimChiefExecutiveand lnterimDirector of Operationswereengaged through agency contracts.
2026 2025
fâ
Leadership Team emoluments 180,987 432,257
Agencycostsrelatingto interimposts 305,031
Contributionstomoney purchasepensionschemes 12,004 29,851
498,022 462,108

2026 2025
Number Number
f60,000,-,Ê69,999 1 1
f70,000-Ê79,999 1
f80,000-f89,999 1
Ê90,000 -f99,999 2
Ê170,000,-,t179,999 1

1'llnterestreceivable and s¡m¡lar income
2026 2025
I €
Bank lnterestreceivable 225,038 281,941
12lnterestpayable andfinancingcosts
2026 2025
I t
lnterestpayable on bank loansandoverdrafts 174,649 231,408
Bank charges 4,397 4,331
179,046 235,739

13Tangiblefixed assets-housingproperties Freehold Land Long Leasehold TotalLand &
&BuildingsI Land& Buildings
Ê
BuildingsI
Cost or valuation:
At1April2025 35,907,439 1,107,651 37,015,090
Additions 1,253,850 1,253,850
Disposals
At31March2026 37,161,289 1,107,651 38,268,940
Depreciation:
At1April2025 12,436,956 538,561 12,975,517
Charge for theyear 857,346 16,149 873,495
Disposals
At31March2026 13,294,302 554,710 13,849,012
Net bookvalueat31March2026 23,866,987 552,941 24,419,928
Net book value at 31 March 2025 23,470,483 569,090 24.039.573
2026 2025
s Ê
Workstoproperties
Improvementstoexisting propertiescapitalised 1,253,850 129,084
Major repairs expenditure chargedtoStatement of Comprehensivelncome 1,043,915 760,689
2,297,765 889,773
Capital grant-Housing Properties 20,0s9,485 20,059,486

14Othertangible fixed assets
Non-Housing Fixtures, Total other
Freehold fittings, Fixed assets
Land and equipment
Buildings
€
andvehicles
€
I
Costorvaluation
At1April2025 2,816,780 1,461,848 4,279,628
Additions 20,848 20,848
Disposals
At31 March2026 2,816,780
1,482,696
4,299,476
Depreciation
At1April2025 738,847 1,317,479 2,056,326
Charge foryear 62,976 39,452 102,428
Disposals
At31 March2026 801,822
1,356,931
2,'
Netbookvalue
At31 March2026 2,014,958 125,765 2,140,723
At 31March 2025 2,077,933 144,369 2,222302
l5Debtors
2026 2025
f Ê
Receivablewithinoneyear
Rent and service charge arrears I ,030,710 917,069
Less:Provision for doubtful debts (614,603) (554,503)
416,107 362,566
Tradedebtors 449,189 282,277
Otherdebtors 6,493 10,426
Prepayments andaccruedincome 89,474 131,635
961,263
786,904
l6Creditors: amountsfallingduewithinoneyear
2026 2025
Ê Ê
Loansand borrowings(Note19) 2,499,632 586,882
Tradecreditors 1,249,475 458,438
Taxationand social security 139,150 104,389
Othercreditors 123,653 159,312
Deferredcapitalgrant (Note18) 401,190 401,190
Accrualsand deferred income 1,264,234 1,408,060
5,666,334 3.118.271

17Greditors: amountsfallingdueaftermorethanoneyear
2026
f
2025t
Loansandborrowings (Note19) 212,365 2,704,344
Deferred capitalgrant(Note18) 13,037,827 13,439,015
13,250,',192 16,143,359
18Deferredcapital grants
2026 2025
f I
At1April 13,840,207 14,241,397
Grantsreceived during theyear
Releasedtoincome during theyear (401,190) (401,190)
At31 March 13,439,017 13,840,207
Totalvalue of grants received 20,059,486 20,059,486
19Loans andborrowings
Maturity of debt:
2026I 2025f
ln one yearorless,oron demand 2,488,632 586,882
lnmore than one year but not more than twoyears 176,036 617,888
lnmore than two years but not more than fiveyears 36,329 1,391,489
lnmore than fiveyears 694,967
2,700,9973,291,226

saresultof areview offormularents,anhistoricliability has arisenduetoso
llowed undertheRent Standard.Aprovisionhasthereforebeen made for the a
osses and baddebts.Further details areprovidedinNote 25onthisprior perio
me rents being chargedabovethe
mount repayable. Thiswillbe redu
d adjustment.
maximum
cedbyvoid
2026 2025
f (Restated)
Ê
Provisionforrepayable amount-chargedtoincomeand
expenditure
77,210
79,420
Balance sheetprovision 423,744 346,534

he organisationhad minimumlease payments under non-cancellabl
AmountspayableasLessee
eoperatingleases as set out below:
2026f 2025t
Landandbuildings
Notlaterthan1year
73,290 66,804
Withinl-2years
Within2-Syears
8,600 8,600
8r,890 75.404

Commitments contracted butnot providedfor
2026 2025
Ê Ê
Fire remedialwork 1,685,209 2,254,087

lmpactontheStatement ofComprehensivelncome
2025I
Revenue-aspreviouslyreported 13,450,296
Reductionin rental income (79,42O)
Revenue-asrestated 13,370,876
lmpactontheStatement ofComprehensivelncome
2024f 2025
Ê
Total
Ê
Revenueoverstatement (267,114) (79,420) (346,534)
lncrease inprovision 267,114 79,420 346,534
lmpacton retained earnings (267,114) (7e,420) (346,534)