Company RegiStr3tion Number- ¢)4839075 The Charity Registration Number is "_ 01102135 Housing People, Building Communities Limited Report and Accounts 31 December 2023 Housing People, Buildlng Communltles Llmlted Report and accounts for the year ended 31 DeCem1￿r 2023 Cob)tents Page Charty information Trust¢e8' Armual R￿Ort Ac¢ountsb)ts' report Fund5 Statom•nts.". Statement of Financi81 Actiwties st8ternent of Financjal PLtI¥Atses- Prior Year StatsTr￿rt Statement of totsl recognised gains and loss Mov8ments in lunds 11 12 14 Rev￿vatiOft reserve8 Nla Revenue Funds Flxed Asset funds In￿rne and Ewdiluro account Sumtnary gf funds 14 Nla 15 14 8•lancg sheèt 16 Cash flpw stst•m•nt Notes 1¢ thè ac¢ounts 18 Housing Perjpie, Building Communities Limtted Crynp8nYAegL%￿Qn N￿bET-1)￿￿75 Trustees. Annual Report for the ended 31 December 2023 The Trus*eA Pffew Iheff 8nd•¢oxvts 31 2023, CQrnPN5&5 the DwectO￿. Rewt ￿VIred bytheccthwwu Ad 2￿ts. Reference and administrntlve delaOIs rhe chwtyn8me. The lepal narn¢Oft￿ i%- The cMnly Is dso kn1￿￿ ty It5 ofwoM9nBme. HPBC. Th¢ ¢hanty is ifi & l*Vth¥ Er￿*r￿j &W4kn¥lCCEW) wth hBrily numbBr 01102135. ThÈchanly drjas nc4 ony0v￿810L￿kndtIb Lry•l•lrurlurn ollh•Gh•rlty Th• ¢hqrity 1sCCnstrL*ed 0*8comfwbylThl&l wv•mlng dQcJm￿l ￿th￿¥*r￿ls V*morwthm OlAsKK￿bcn syl*4thin9 th? rcTrpwy Th• govwniry ￿￿￿￿ent M dsl 21 th2fy)3 Thw• 8r• n¢ re6rtli(*B In the Catycf p￿T0 other Ihan thJ5e Ch•nty Low. 8y operÉhOn ol law￿. trusw 8re¢*eatys underth•CurtkwrfasAL#2fy)8 and 8H thr￿￿$Bre iwsiees Under Charib•S kgi4atKYl resty￿￿rt￿s. xr41. Ullert￿th &ynpanyw•J IVS addtw 16 Th* prfneip•l oyw•tiny¥ddrtw eM•llarnl ol thE chal￿a￿. 377 Slrwt Li¥wfod La 2UF b 8ddreg8'. hptL¢y4uk The offi￿ olthe tharty for Ccffjp8niB5 Act is:_ 25 Manur Ctyjrt Salpsbury Hall Road. Rib¢hesler L8nc8shire, PR3 3XR ousing People. Bwldlng CLMnmunilies kn"mlted Company RtyJ6trahon 0483￿75 Trustees. Annual Rèport for the year ended 31 D•cember 2023 Tru•teM kn oifi¢e on the dA1•1￿ rnport¥JWS •PVtr•Td rn... The Re¥wend rtr s C Len4tother W Alhortc KRKW M￿lts L F Pow￿1 Th• lo11th￿￿9 Tvw¢gH d￿￿￿9 the y••r•nW31 D•cwther202J'. Appoirrted Yhe R•¥*r￿d Drs C Le*Jb•ttw M l And¢1 3fy1)4r2024 WA￿2 N Dtapor BEMM KRKwTh 17m812023 2Z10612023 LFp￿ l thelmstsas rnembwsolthv L*llnty. Objects and a¢dvllles of the ¢haiity rhe purposvs ofth• chaiityas s•toutln fts ooverning doeuin The year fr¢m Authnl 2022.ALw812OTJwas￿tx￿ty r￿￿￿th￿rity. HPBC submitted Ihe ￿Hnn1￿ for tr. *tOto and rlanniThg pWm1$*￿ sub5equenUy HPBC 0fkyofe5￿ds ￿ helppd lo wt logetrer the Bpphttgbon induding. ifje Q5. 3rtlMleL*5. er￿ne￿and C￿￿￿•¢10r. Thp HPQC and Pnma HI￿$￿¥￿ Grow was egl4lthed bm8. Astgnific4lll 8motsniofHDmeX F￿￿and was IhepW￿ersIuP 5thrtd•ts rvquirementfrom HE and by *ty*¥ Vay 2￿￿3. The Iw5tEes ef2 greietul io',he Clue.. Execthiveaswtl LIl￿trU*S ol harf thai reouirgj to the re5ullsdunng year. Housing People, Building Communrbe8 Lvnrted Crrfnpany Registrgb(N4 Numtr£r- 0463W75 Trustées. Annual Report for the year ended 31 December 2023 rhe m¥ln actfvliles Un[￿rtaken during thè year io fvrth•r th• chartty's pu￿0￿ lor the public benellt. Soclal Contrlbullon HPBC oifers Irwirrornefamdies. meet s&by thed￿￿ty. to txxcha* lh￿r ) homos w a twity b•sty. Thtre r￿fInanc￿n lew. lh4 farnll•s r8yfrrffl ycwMJ8rsnS•parwi¢& *1lh orwno tsml*s, wleswjth tsen89• sume ￿ CLwkn. pEople ￿￿OU￿￿k•f$ paop* ￿¥tr￿￿ Th•hrn• portnw¥. %%ith Ihwi wked t{￿￿ to Ihew wuity+¥)UTB build tho Iitynes ha5eTr8L4ed thwn to iud tcwhw. gatto kr￿l￿r batrelhel¥e Ths wlbe uyed ag&n in SI HPOC th• wthtrnenl gfthB hDmÈ AfundBmenial •¥ect otlhe charity M fy)Dl tN• •wrtyekm8nt. Trls help5 keep costs Lnd ￿8• give upllw thB tVXMtuDrtyttkkam ryw8Wa. 9$￿ ftrfidDnco. mBot PXKIO. iKK)51 tlwcvscr Sjrn￿ ￿ 5ryne¥¥ry bBL*io Go•. Chjr Kkni*rs rB a miKotlnLlwN4w￿, SIL*4￿￿. tsypyDie mYuffimw￿YMtere￿ 000 f8rthwrAV. They9Et inVE4V￿ In Trewly 011 aspects LY*IBr the staff hdp OJt cons1n￿knOn cr￿. HPBC •Ws rn•l• nsumerand ttadE Esteemed aCco￿e5 re￿ni￿Tr9 e¥eTrthw fr(kn 8 p>in¥thip. toit& ItTrpad ￿ sustalr￿b￿rtY and thvlwrt4¥ DfV* uvs atcbi*xiwe and cJJnnur4ty ¥*te thnwaedged Ilh fow IDdu3try NauoDJI HowrwJAward'Be51 PanwshwAward'. Fwst Til￿e Buyer'Best &nal oevdoptn￿1 fin**." H￿rg ShBred Qdrer5hip&heme of11￿ ye￿A￿d. and thv RICS NW'SDrial Imoarf HerilageAwd. EwnrvJ Irrf the regwA*rffi thètransforrn•tion CaTrtp.thryFlouwry cunm￿l0n. awwtfrom Lord ** Parbahwy UrxlÈrS• of Staiaf¢x & Lctsl CLYhrnutNbes, ￿ttiL* StyiesM its Ip*uFeO In thp Surthy Time$ lo I￿1 re9Km￿ ryoDmrnes. The liuslees have had rewdknthe ChantycwnwKA).Sgi*J*￿ts￿ NI*"Cb￿Iiinm￿Wng IhB ofth&(*8rty Hou51ng People, Building Cornmunities Limited Company Regthlw NLvnber-04839U7S Trustees. Annual R•portfor the year ended 31 tlecèmb•r 2023 Financial rèvlwi Th• eharty's financialposithn at the end olthe year•¥d8d31 December 2023 The finantial p05dkin ofthe charity at 31 December 2023 aThJ t4*nporaiwe5 forthe wior PE￿. 05 more fuliv detaiko In the accounts, can be sUmMwL￿ as IdhM:_ 2D23 N•t Incoffl• 59.4411 Urrf•th¢ied Rewdfu7 FurthBv•* 343.4F5 46.843 Totsl Funds 343.475 46.643 Flnanclal rnvlew o11hep￿ltton at Ihe ffvpothg dth. 31 Lknc•mber Z023. The rnoney 9enerai•d frc¢n Ihe SI￿￿1*¥￿ •n*wet1￿1 HPgC has rw4yJrw to #•v2r•l rnrrfe Pollcl•s on Ms•r¥•& Tho trustees pdw 15lts have guffthni uiirtSliKled fund5olth•c￿porry charny Its 8tXMbe$for a penod rncth •wrrt Ihwffjscwe hD5 *xxAO eTh¥t4e the dir•ctor•iose* 4iwn8Dve fundmg M the Inter￿ perwjd. hasbeen athfftd ￿ 2023tr4lwr¥J Condu9￿ of the aweemetsl Iot*v*pthe StWlwrysg* PrrnR Gr¢w. Avwl•bility and adequacy ofassa¥ of e•¢h ofth• filnds ihe ¢11h•w￿[Wttwlh fvTnJ l>wio (knknpSIWIk￿1lhe i¥ that¢￿ Bs39ts4rEadery*toftdN Housing People, Building Communitles Llmlted cL¥nk￿￿YRegIStr￿bon Numbw- 0483W75 Trustees, Annual Réportfor the year endad 31 December 2023 Futrjre Strategy A bits￿ 5earrh Is a..Sob￿n9 In rfftr itsthrtrfy rfftr p￿resS YA)rkingwrth Ira o)unds. htyjgng assoc￿￿. dhfjrLWr*sab(￿g1￿ idenbfy ntial partnwshF6 Ot¥thunthoS Fuiure dsvdoFxrthtsV￿ll a(x***ve strawi enwrEs thAt HPBC'S Lyyrtfibatr￿ 15 luny ret4nised 8nd mayinvofvelhe (tsity Iwrtile41 r(A&￿￿￿&t •till ¥tsUnngy￿I AS 8Cn 81rnts and Obje￿1￿ HPBC has&soUe8￿# an 9rtsWWrth (rryn the wlÈsswl crynrnwoty. ThL4*AI ahy*it lo drnwon o poc4 0fproks￿Qrtal èMpwb•etoo5*st Fknir4 ¥Thj¢￿V￿cI trqects, 5tren9then 115 I￿¥t0 thè ￿ ¢t*rnunity4ndofv okw1￿&S1O¢x10nd and #twythan the Risk Jilthnq its th•dxwth, kr•1 clh8ffaypya Ensunna itsi the n*$4B8(ti•tad rden mrted ft¢thr• intothb prcless￿£￿ffimfftty totJr•¥L¥¥)n tt*éwb*e n8•Jed to regLl8rty al Bo¥d rn8et* Detalls of The Independent Ex4mlnfrr Clve L 25 I￿r Cuurt S3￿bUry Hall Rox¥J RibEhester Lanozskire PR3 3XR Houslng PeoF4e. Building eornmunilies Limited C(xnpany Rey1Stra￿￿n NutntEr- 0485￿75 Trustees. Annual Report for the year ended 31 December 2023 ststen*nt ol thg Dlrector¥ Tntstee5' R￿￿￿01￿1tti¢9 The th8ritys litssle88 are respon￿ble for the ￿eparatic￿ ol the ac£ouDts in accordance %%ith the terms of the Compan*s Act 20L￿, the Charibes A(* 2011 the Chatilies {ACu￿j￿1S an Reports) Re9ulalions 2W8. Nolwithstsnd¥4 the explKit requ&rernerrt ￿ the Extanl ststLrtory regulalions,Ihe Charitses IAttounts aNI Re￿￿1 2(M)8. to pyepare the f￿ant￿lI staiÈmènts In accordance Ihe SORP 2005, in dthe lad thaithe SORP 2005 has beén wlhdravm, the Twslees d6teTrnit￿d lo interwei this ￿p)nsi￿41￿ as wuinng Ihom to f¢ cu￿ent besi PTactKe and prepare the acccwts lo Ihe FRS 102 SORP Iststement of Rerornmended fwAccvuntir¥4 Rep￿t*￿j lty cha￿12$} 2015. las amendEd bythE Bvlleiin i￿ued in Ortober 2018 lo al accwntir#J penods beginning on N after 1st January 20191, IT￿ SORP). . In particu18r. Ihe COmp8n￿$ Acl 2C#X and charity lawwllret￿ Board ofTrustees lo prepare finanrial 8lalements for each financi81 yew give a tr￿ 8nd Iwr of the 51ate of 8ff8irs of the charty as 81 the end of the financLqI year and of the swpbjs or of the thaity. In epaiing Ihuse finan¢)al statements Ihe Board Is 10:. - lo prepare Ihe accwnls In •c￿r￿ar￿a Unled KingJ¢vn Accounling Prath(* (Vrted Kingdf*n A(£ountry siandards and W). - suMt4e accwntirvJ p)Iw and awy thern cLy¢s￿en1fy, - rnake judg*nenis And tsts"mate$ th8t ar¢ Rasortable and pru¢lwt'. - prepare the financial Slèlemerfl on The 9tyry concern I￿* unless rt lo presume Ihat Ihe charity *iU conlinue in tthirKs5,' . slal• whether ￿p￿Kable yttounting $1sthlofd¥ st*ements ol recofflmended practsce Th8ve bBen t4ky*Ed. 5ubpcr fv any matenal departures di$¢b8ed and explaind in fin¥ncu81 staterr￿nt5.. Thv18w ￿quite¥ th•1 Ihe Iwstees musl noi akyLwe the a¢counls unless IW are sab5fied Ihal they give a tTue and foir vitrw of Ihe statÈ of 8ffaii$ oFtr* djarty I￿1 oflhtr Su￿8 oi def￿￿ of Ihe charty lorthe ￿ar. The Trustees ar8 8180 re8wnsth IL¥ maint8inNvJ adequ•te x¢ounlty records vkns¢h thsck)se vrith reasonab￿ accuracy 81 any lirne th• financi81 p)5itk)n oftF* thaity a￿ suff￿1￿￿ 10 $how and exFAam the chartys transacLws and enaNÈ 10 ￿Ure thai Ihe finan(>al Sl8lernen15 valh the C¢xnpa#*s AL* and compty with regulwlims rnade under the ChariiE$ Ari. They are also responsde fu safe9uarling the assets cl the charrty and ￿eTh￿ lor tsking rn850naFle strys fL¥ the we¥enticfft aThJ d8￿Cl￿ aThJ rlher wregu¢arlth. Tho Trustees are also re5pW5lb￿ for IhE con*nts of the TNstees' rwt. and th8 statutory respons*bihty of It￿ I1*Je￿ndent ￿XaMIner In rel4D"L￿ Io Ihe Tmstses. wewt ts liftNted to examinltwj the repert and ensuring Ihat, on the la￿ of IhE fEPOrt. Ilve are No material inc￿￿1$¢en*￿s wth tho figures dtsclJsed ￿ the ftnanual stalwnents. Houslng People. Bullding Communitles kn"m¢t•d cr*n￿nY RegLslTrtkY7 NumLv-04a￿75 TrUSt￿s. Annual Report for the year ended 31 December 2023 lfiethod of prtyarallon ol aecounts. Small COM￿nY prov05ions The fin8nryal 5tal8menls are sei oul w pa9es 11 10 33. The financkql statements have been ryepaTed mpknienting the FRS 102 SORP Istalernent of Recommended Pradice forAccounting Report￿9 by ChariliBsl 2015. la5 amended by Ifle Iletrn i55U8d in October 2018 an¢J aFWxat)le to *tx)untrThJ Per￿ b8gnnirvJ on or8fier 1$1 January 20191. IThe S(XiPI. and in aGror¢Jance *ith FinanrJal ReportirwJ Standard 102. These fin8nual stslements have been prepaffed in aCcor¢jdn￿ the rmi%ions in Part 15 of Ihe Comp¥nN￿ Ad 2(K6. 8rWr*t* lo compar¥es su4.ed to Ihe sma# ¢unpanies regrn. Th18 repryt* Ipryo¥￿ bwrd oftyu&*esrn 3 S*nbor 3021. The ReverEnd ￿ S L•dbetter rgrtorwd Tfutstee Housing Paople, Building Communities Limited Report of tho IndependEnt Examinorto the Trustees of the t￿rItsb￿ ¢ompany on the accounts I report to Trustees C￿ my eXal￿n3￿r￿ ofthE finanual Wl#nerts ofthe tharrtable cL￿Y Dn pages 11 10 33 for the year ended 21 Decwnber 2023 whidt have rKepared In 8ccordantr with the Charibes ALI 2011 (the Artl and with the Finanual Reporring Slandard 102. leffecti¥e 1st January 20161 as modifiBd by FRS 102 SORP Istalement of RecOMnEr￿ Pra¢b￿ lorAtcountirwJ and Reporbng by Chanlie512015. la5 amended by the Bulletin issued In February 20161. (The SORPI. pu￿s￿ed ty th8 Charty ￿rrY$s1On in England & Wales ICCFWi , and under the hist￿r￿ Gosl ¢I)n￿￿t￿ and acctyjnting polDE5 set on pagÈ 18. R•8pectfv• Mp0￿¥[bl1￿[￿ ofth• TnMlee8 and th8 Indepondeni Ex*mh￿r¥nd the b•sl• ofth• roport As de5Crited on page 7, you. the charitable ccryanfs TtUStees, **tho are also the Diroctors of th6 Conyany forthe rposes of Cullp8ny law. are responsthle lor the prepar8tKn of the finoTrc4Jl 5ts1ements In 8ccordance w?th the Compan¢es Act 20C6. tF* Charrties Acl 2011 and 81 01￿1 8Fplic8ble law United Kwgdom Generally Accepled Accouniipg P*a¢b¢e. applicdlk lo smaler enbbe5. fcffj beiry satssII￿ that Ihe financial statements give a and fwr vivw. The Trustees C￿$￿•r that the ¥udit requiremerd of sects.on 144111 Lrf Ihe Charits"es Act 2011 Ilh8 Act) does not apply. and that thèrè Is no reouireryenl In the rwrvendurn 8rwJ artsdes ol the c*arity for conducting ol an audit, and that the accounts do not require an a￿JIt In a￿Kdan￿ wth Part 16 of Ihe C¢mpani8s Act 21X)6 and that no momber or members have requested an audit wrsuant lo Secth)n A76 01 the c￿an1#S Ad 2CKfj. As a cowuent%. the Trus1￿￿ havè 0￿cted tho1 Ihe linanwl stateff*nts be subieL1 to Indepen(knt examinatKJn. Having 8&ti51i¥d myself tW th¢ fina￿81 state￿ts required to Èe audrted under any1*3al promsion. or 0th8M50, and aro elvJit4e for iThje￿nt exarnTraDoTh. it ￿ my fesponsthjlity lo.". al exwnine the financtal st8t•rrtnts ol fv Charty Seclion 145 ofthe Ac( bl lollowthe prc¢£dures in the Dire￿•[￿ gNen by thè Chanty con￿189[¥) under secb"w 1451Sllbl of the ACL cl Ststa whether part￿￿lar m8tteTr (¥me lo my altention. Housing People, Building Communities Llmited Bask8 of Indewident Ex4minerfs Staiemwbtand s¢ope of WO￿ u¥Nl8rtaken I report in respect of my exan#nath"on ol tharW fin￿r)a1 staterr￿ts carried out u￿[ s145 of Ad. In c*rryiry out my exarnination, I have f(Akwed all the aF¥thca￿e Th￿ons gNen by th8 Charrty C(mnission under Section 14515llbl ol the Ad 5eits.ng out Ihe dUli￿ ol indepetNletbt exwniner in tefation to ihe conducling of an independeni examinatK)n. An indeperKlent exa￿n#t￿)n indLkle$ a rwew of the aEcountsry ieEori15 kept by the ch8rilatJe rnmpany and of the a¢counlJrnJ SYSten￿ eryjloyed ty the charIW￿ cowny and a cuwson of th findncrol 5￿t￿￿Thts presented those rectsrds. It also trncludè5 cr￿s￿derOtiOn of ar.y unusual items or disdosure5 In the linanual slalemenis. and s8ekJry explanation5 fr￿ you. as Tll￿teeS. conGeming such mattèrs. The purpose of the examination Is lo establLsh as far as posSi￿e Ihat tlEre have been no breache5 of charity bjislation and thai, on a lest b8sJs of evhleno relevant to the arrhwnts and di￿￿ureS made, the financ4al stateTr￿ts c¢)rnpty with th8 SORP. The procedures undertaken do not wowde zl Ihe evhlence thatWCAAd ￿ requi¥ed tn an audit. infemtDn Supplied by the Trustees In the ¢rAJrse olthe exaTrmnation Is not sublected to 8￿j11 tests or enquMÈs and doe5 not ver all the rnattÈr$ that an audrtor wouk1 tonsider In arriwrvj al an ryinion The F4anning and CC￿￿￿rI of an 8Lk4it goes beyond the lirnrt8d assurants Ihat an i￿lop￿Jent ex8rrMnats￿ can pro¥￿e Conseou*ntly, I do not ekpre55 Bn 8L4Jit opinion on Ihe view grven by Ihe finanrial Sla*n￿ts. and in partiDJ181. 1 express no opinion as lo wheihty Ihe finanual stat￿ts gNe 8 Iwe 8r¥J fair vt8w (4 the affairs of thtr charity, and my rèport is Iirrited to tl* matter8 8et fAA in the ¥lalwrnni te&￿. I planne(J and my gxomiThry1￿ so 08 to satisfy rrrysd thal Ihe ol ts Sndepthsent examination are aclwev&l beforè finalw"ThJ Ihe report I c&tained writien fr(￿ Trustees of am rnateriol matteFs. Ind•pendent Ex4mlnerfg stat•m￿L ft•port and Optnl Subject lo the limrtations 5ccpe ofmy a5 dElaIle￿ atAM. I have my examin8Ion". aTrd can cgnlirm thèt'.- The accounts ol IhB cc*ryaryy are rEquired tts te a￿￿lled urk1er Part 16 ofthe Corrpanie5 Ad 2006,. The account8 are b&ng examined In ihe c?ruJtn5tancEs spÈuf*d In Regulation 3413llb. and the dale when the Charity CornmissK)n d15pensed wth IhÈ require￿￿Trts loi a￿j1[ th7der SeLlicfi Sedion 144111 of the Chanties Act 2011 (the Act) vlthg Act was:_ 01 J8nuory 2016 Thi5 15 a report in rÈspect of an ex3Frinabon urylet 145 of the Act and ift 8trord8nce t*'rections given by the Charity CLWrnWSSiOn undw serknn 14515llbl of Ihe Aclwthi£* may be sK*"cable." and that no matena matters have CAV￿10 my atteTrti￿ in connÈditin the exarniTratti)n giving Tne cause to believe that ￿ any material ¥esFeci_ (yJnting reC￿r￿S were not kept in resped ofthe ch*ty as requi￿1 by Secbon 386 ofthe Corry)anEs Act 2006 Section 130 ofThe ClwtEsAct 2011," Housing People. Building Communities Limited thÈ finanual statements do not 8rA¥d wrth Ihose reoyd5". ¢ the firioncial SlatenErrts do rA)l th? *icth wuirerneTts ¢ontemiThJ the form and content of ac¢ounts set Dut In section 396 offhe CLryanEs Acl 2{￿ otheT Ihan any rwuirernent that the ￿E￿unts give a Ir￿ and fairf vTh¥. which 18 nc4 a matter wnsKlerwJ a5 Pgrt an erdrrrin3tN)n.' have ￿￿t been prepared in 3ccorfarKZ vrilh the 8t)J pnncr4es set tyJt in the FRS 102 SORP Istatwt tsf RerX)mMen￿ Pr*tKe for Accounlir4J ar*J Ryrtiry by Chanl*sl 2015. la5 ary*nde(I by the Bulktin Issued in February 20161. ￿h8 SORPI. I have no concwns have crTh arsoss no other rwBttw5 in c{￿￿￿cton wth the ex*Thnation to which attention should bp drawn in this repc*t in rthr to enab12 a prcw ur*kr5tanding dthe finanoal statern￿ts to be ￿aChed. Slgn8d-. Ive Lomax- Independenl ExorrAr 2S Manor Court Salesbury Hall Road Ribchester Lwcashire PR3 3XR Thi8 w8$ s9￿d on 3 Septernbèr 2024 Housing People, Building Communitie8 L•mitod- Statement of Flnancial Activities for the year ended 31 December 2023 Statement of Financial Activille5 (includlng the In¢ome and Expenditur• Account forthe year ended 31 December 2023. as required by the Companies Act 2006) SORP P￿OrY¢￿T T¢)tsl FundB FUM¥ Funo 2023 2023 2022 Income & EndovfftTents Irryn.. Oonalions 8 Le9Bues Ch8rrtable ath￿￿e$ Investrr*nts Other At 90.219 1.553 283,345 90.219 1.553 283,345 167 76 524 AS Totsi InGomo 375.117 376,117 767 Expendltur• on.. Charrtatde attwrtpes 78.285 78.286 eo.208 Total vxpendhurg 78.286 60,208 Nat Inef*ll• for th8 y•ar 296.J32 296.832 169A411 Net In¢om• aftvr trAnst•rn A-8-C 2N832 296.832 IS9,4411 N•t rnr)vement In lund• 296.832 296.832 159.4411 Recon¢l1latl￿ of fundJ:_ Total funds brwght lonnr¢ 46.643 46,643 106,084 Tow fund8 cafFi¢d lon￿rd 343.475 343.475 46,643 The'SORP Ref indir•ted above & Ihe das8rfiL*l*)n ol incoD* in famwl SORP doDJrnents. As reqvired by paragraph 4.60 01 the SORP. the brought forwwd ￿ carr& toThvard funds above have I￿￿￿ agieed lothe Balance Sheet. A Statement ofT0101 Recr9Dryed G¥ins aThJ Lomes LE indLvJEd as wprThary sts*m2nt n these a¢xwrfs. All the pr￿r year transacbons unrestr￿￿e￿ and no fuvlher3nafv$ 8 wir&Y All activities dwive from contirnring (wati Th• notes attached on page¥ 15 to 30 forni an integral part of these accoun1& All actlvltles derive from continuing operation¥ The notes attached on pages 15to 30 fomi an integrnl part of these account Housiny People. Building communiti￿ Limitod - Statoment of Financial Activities for the year ended 31 December 2023 Statement of Trrtal RerAbgni88d Gains and Lc￿8% forth• year Bnded 31 December 2023 2DZ3 1022 Surp1￿ forthe yeay:. Net ex¢e$$ of inccrfne over expenditure from OfefatKn5 télor8 lax Real￿e￿ jain￿lI￿$se$I on the JTrspos•l olt4n¥ybk assets Real￿ed g8in5 ￿ di5pJsaL5 of sockgl in¥estments prouraryThe rel*ed 13,667 283.185 159,4411 296.832 15gh41 N•t Movement In furtds b•loY• w•t 296.832 159,4411 296.832 169.441 The nots• attached on p•ge• 15 to 30 f¢)rm an intsqral part of J¢counts. Housing Peopl*. Building Communities Limiigd - SL*tement of Financlal Activities for the yèar gnded 31 Daeèmber 2023 Hou8ing Peop18, Building C¢>mmunities Llmtted - Resources applied in the year ended 31 De¢ember 2023 towanls fixed assets for Charity u¥e.-- 2023 2022 Fund5 gen8rated in the SEaf as t*eia*d in Ihe SOFA Resourc£s applied on lunuiDnal frxed Oth81 aprAIc*iws of fvnds 296.832 1205.3241 159.44f Is3.6￿) Net Tesourcès available to fwid ch•iitable actlT¥ftie• 91,608 1113.130 The r•8ourc4s aWie¢J on fixed •$sets for th3rity use WE5Erts the FYoc88(Is of wly d￿pOSa*. Th• not￿ atta¢h¢d on pag•8 15 to 30 forni an tntegTrl p•rt ol these accounts. Houslng People, Building Communiti&s Lirnited - Stat¢menl of Financial Activltlos for the year ended 31 December 2023 M¢vements in revenue and Capital funds for the year ended 31 Do¢•mb•r 2023 Revenue accumulated fur FuDd• Funds Tthal Funds Zfy2J 202Z AccumLAated bjnds tffwght for*M 46.643 108,084 Recogni8od g•ini and It￿85 befo Iransfers .8 296.B32 159,4411 343,475 343N76 CloslD9 ve¥enu• funds 343A76 343.475 Summary of funds L•*tY••r Totsl FuDd• 2023 2tr2J Revenue ac￿r￿￿ted fvr￿s 343.475 343,476 Tho nots8 attxFwd on page• 15 to 30 fomi an iniegr¥l p•rt ¢f th98¢ a¢Gount•. Housing Poople. Bullding Communities Limitod - Stat8ment of F•nancial Activiti08 for thè yèar ended 31 Deeemb?r 2023 Hou8in9 People, Building Communities Umitad Income and Expendrture Ac¢ount for the year ended 31 t>•cember 2023 as rgquired by tho Companies Act 2006 2023 2022 .219 167 Inbre* re￿￿¥ 1,5S3 78 Olher Irt< 524 Groo• In¢om* ITr the y¢arWor• •X¢•w0n￿ .952 767 Exc•piion*iit•rn¥." Realise¢ gain$ an Of twy.blo 165 Gr￿* Irb¢om¢ tho ywi I￿1￿￿¥ng •x¢optknnal 375117 787 xpondltur• 78.049 236 99,008 Total exp•￿Illurn In the y•ar 78285 Net b•lor•t4x In tl*llMnclil y•ar (59,4411 Not Incom• ￿1•X lrtth? y•ar ($8,44ti RrfalN?d 8urpluB tor th• 15n•nclal yé•r 59.441 All activit￿ iJerNe fvLYn Continuu￿ oErat*)r Expèrthure ocwnt tr•en to T￿ notes attac￿d on pJllo8 18 10 33 fo￿￿ ￿ Krt•gr41 part of those accourts. Housing Peoplg. Bulldlng Communiti¢s Limited- Balance Sheet a5 al 31 DecembeT 2023 Nrrte Ref 2023 2022 Flxed assels Tangible assets 318 78,395 Current assets Stocks B1 3,OCQ 19.157 31,708 Debtors Cash at bank arKI in hand 62.882 337.736 Totsl current assots 403.618 Creditors: amounts f•lUng duè w1th5n onts year 10 C1 15.4611 115,6171 Net current ￿￿ets 398,157 38,248 396,475 116,643 Creditors." @mwnt8 falling due afier more than one year 11 C2 155,0(I 170,0001 The totsl net assèts of th• charlty 343.475 46,643 The total n¢t 888•ts of th• ¢harlty are fund•d by th• fvnd¥ ofthe charlty. ￿ follo￿:_ Re3trlct•d funds Unrestrlcted Funds Unrestritxed Revenue Funds 14 D3 343.475 46.642 343,475 46,643 ignated Funds Tolal charity funds 343.475 48,643 The'SORP Ref indicated above Is the dasgfic*ion of BalancA Sheet rtern5 a5 sel ryjt in the forna SORP d0￿ments. As required by paragraph 4.60 ofthe SORP, the brought l(yward and carried foTw8rd (unds above have been agreed to the SOFA. The directOTS are saty5fied Ihat the cOm￿Y is entitled to exempbon frr￿ the rewir8ment to obtain an audit under seGb'on 477 oflhe CLvnpanies A6t 2CK6. Housing People, Building Communilie5 Limited - Balance Shèet as at 31 December 2023 The rnembers have Th)t required the ¢Xxnp￿Y to obl•"n an aLwJrt in accCffdan￿ with Secti￿ 476 ofthe A( rhe directors ackrb0¥￿edge their resp￿tY.1￿1es for CLYnpty'ng with the requirem￿15 of the Cornpantes Act 2006 wth respect to accounb.ng records and Ihe preparation da¢wJnts. The finanaa 518temenls have been wepared in aCU¥dan￿ wth the provisions in Part 15 ofthe Ccmp8nies Act 2006. apF4icable to comparmes SL*)jed to the small cr￿pan*S regime Vda£ts&£ The Rever￿ Dr S Ledbett¥ Trustee Approvéd by the board of inJst6es on 3 Sept8mtw 2024 17 Houslng People, Building Communities Limited Notes to the Aecounts for the year ended 31 December 2023 l Accounting p0￿cleS Policies relaling to thepro(knction ol the a¢counl& 84sis of preparation and •¢¢outhllng con￿￿110￿ The accounts h8ve bew ￿pare0 on the sccru815 basvs. underthÈ htstorical cost rxmvention. and in accordance wth th8 Finarrial Repryting Standard 10?, leffecbve 1st January 20161 and'FRS 102 SORP (Statemènt Df RèrA)mmendad Pradice for Atcx)unting and R8POrting by ChwitEsl 2015.18s amended by ihe BU{￿bA issued In Octoboi 2018 and 2pKAicable to all actountsng peri(Kls beginn￿9 on or 8fter 1st j￿Uary 20191. (The SORPI. pub115hed by the Charity Cornmi5sion In Eng18nO & Wths ICCEWI. affecti* January 2016. , arKI in a¢¢ordance vAlh all applKable law In Ihe charitys juri5d¢clion ot rÈgislratiM. except that ￿ tharity bos K*ep8red the financial 8ts1em8nts tn sccordance with the FRS 10?. SORP Islaternent of Re¢omm8nded for Arujunting and ReportsThJ by Chsritsesl 2015, las amended by the i5$ued in Octc&&r 2018 and appkth to all a(￿Un￿ng penc#J5 beg￿nIng on or after 181 January 20191, (The SORPI. in preferen￿ to Ihe preww5 SORP. SORP 2crf￿. which ha5 been withdrawn, noN¥ithstanding Ihe fact that the extant ststulory r8gu18tsons. the CharthÈs IAc£ounts and R8portsl R8gulaboTrs 2008 tefer e>pliutty lo the SORP 2005. Thi5 has been done lo acc￿￿ with currenl t*8t wacb'c8. Golng Concem Th8 tharitabl• activikn.es entirely d8pendenl on conbnuing granl •d and ￿lUntary donatiC￿5 as 88 tr&ding nues. A5 8 CQnSequen￿. Ihe g￿n9 corKern baso ￿ deftndenl on the fvture of these Dn¢Lrtain fundiry Stre￿5. Accordingly, the Trust￿ have oblained forvca5ts and, after rewewing Ihe frnancial forecasts for fvlvre Fenods 10 31 December ?023. Iho Trus¢ees are satssfied thal. ai the t*ne ol •wrowng the finaThcial ststèments. it Is ¥ppr(yd8t8 to odopt th? go¢pg ee•cwn ba98 In preparing the fin8n(Jal stsl*ments. Cxher than t1￿ Matters. Tru61eos 8re not 8ware ol any mater￿1 Un￿rtaIn￿85 abcMJl the ¢hanty's abiltty to as a going conce[￿. Rlgk8 and futsre os•unytrons The rharity 18 8 pJblic benefil errtity and monftors thè risk5 aE500ated *ith oflfv chBnty on an ongoing basv. Policies rnlating tp categtvles of income andAnconJe recognitio Nature of In¢om8 Gross inc£￿e repr85erts Ihe value, net ofYJL* a(kled lax ar•J th'scourt rfgood5 womded Eo customers and work carried out in respÈcl of Servi￿ proW￿d to fJJSt4mws. categ￿leS of Incomv Income is caiegon5ed as inccffle fw exrth8n￿ trdnsacbons Iccffitracl incrynel and income frr*n non*xch8ri98 Iran8acti0Th5 Igrf151, in¥esknent incl￿￿ 8TrJ olhu Mtome. Income from exchange transaction5 1$ te(*wed by the charty for9c¢ds QT 5etvw supp11ed under contract or wherè entiuement is Su￿"eGI to luMIUwbg [￿rnance ￿la[4d u)r¥Jth"ons. The inc>Jne the thaiity r￿1veS is approximately equal In value to the 9oc¥Js or services supplEd by d)8nty to the PUFd*ser. Income from a notrex¢h•nge transaciion is where Ihe chatrty wahJE fiDtn the donor %wthouL prowding eyual value in excharye, and inikn donations ol mtsney. goclls ar*J serwce51W gr￿￿ ￿thOut giwing equal value In exchange Housing People. Building Communities Limited Notas to the Accounts for the year ended 31 Deeember 2023 Income recog01th)n Income. wheiFEr frcffl eXtha￿e or non exchaThJe tran5athon5, J5 rec(4nised in the statement of finanual actMtie$ ISQFAI on a re￿Vable ba$i5, when a tranSac1K￿ QT ott*r e¥ent resutts In an inlxease in the charity's assets or a reduction in its liabil￿e$ and onty when ￿ tharty ha5 legal entrtI￿I, Ihe fft¢xwne ￿ probabk and can be rneasu￿d reliably. Dividend5 are accrued when th& sh*eho￿5 nght trtr letti￿ payment Is established. Incorr￿ subject to lerms and condilw45 whith mLtsl be fflet Wore the tharity Is entit￿ ¢0 thè resourr*$ 15 not re¢￿￿15ed until thÈ condrtions hav8 been met. All InCo￿ts is accounted for 9￿58, befrye deduthry any re18W fee5 or rxBts. Accovnting for del8ffed Incom• and lrtomfr Tr¢eiv8d In •dv•ty wh￿ terms and con(litsons relatsng ro Incorne ha¥e nattjeen or unc%rtainty exists ab to vthelhw thè tharity m¢¢1 any lemis or condilion8 OtherwMse vrilhin its c4ntrol. i1￿￿0 is wniged bul is deferr&l as a Ii*"14"ty until it is probdbFe that the t&rms or CDfKSilions *TrpoÉed can be MCL Any granl that 18 $ubpd lo perfrmian¢e-FeJaW Cond￿(￿ recthd in ad￿an￿ of ￿lIVe￿ng Ihe goods and ¥ervi￿￿ reoulred by that condi1￿. ty IS 8ubJ8cl to unmet ¢or%Jrtion5 whdly outswje the rA)ntrc4 01 Ihe roeipiènl thanty, èccounled lor as a I1￿111ty and sho*n w th& bkn sh•81 as daferred Inojrne. Delerred Inetync 15 relga$eé lo income in the rwrting peric*a In ￿lch perforrnvKtrfetated or other p>bJibons that limrt ￿t09Th$110n ale rneL When Income from a gr&nt or donabon has noi Ixn ￿¢09n￿ed thje lo fv ts)ndits￿5 applwng ¢0 tho gift being wholty wllhin the control orth8 rwp*fi¢ tharity, Il ￿ diKI)8•d as 8 c(￿r￿Jen1 a$8et rf r•teipt of the grènt or donotion 18 probablo once those cenditions are met. WFEre ime rel¥t¢d condition$ are Impos¢d or imptiwj by a lunr*r. then the incone L$ 8Fwtsoned to thg lime wiic¥JB con¢ern8d,8nd. where 8wll¢ab￿. is xcounted for as 8 ILth"b"ty 8TrJ sho*m ¢M the balary￿ sheet as oeferrad ¢nwm•. When grant5 are rec*￿￿ In 8¢Jvanc* ol expendthjre Ihe athvity I￿￿1#d by them, bul (here a￿ no gpecffic Ilme relaled condilion5, Ihen Ihe income is n¢X deferred. Any that allm for Ihe recovery by the donor of any vneypeTrJ•1 part of a gr8nt does ncl weverff recognhion of the inccthe conceméd, but a liability to any repayrnenl is ie¢ognised w11￿ repayment become5 probable. Income trryn legxlo• InCOw￿ from legac￿ is recconisttd vknèn the chhrity h8s suffioerrt e￿en￿ that 3 gffl has been left to them, Ihat whe reqtsl￿￿, probate h8s teen granted, the execJJtor Is Sèb5fied that Ihe proFerty In queslion win not be requirpd to salisfy lairns in Ihe eylate. that il is probab￿ thal the amount w41 be by the chatrty. 8rnJ thè amount lo be ieceNad can be e5tsrnatÈd with 5uffic4enl accuracy. aThJ that any ¢wdttions atlacheil to the legw 8re eth8r wthin the contrrA or the charity or h8ve been me.1 Where a payrnth is reC￿Ved an eslate or B nobfi*J as raxvatrAe by thv 8xecJJtors aller the re￿￿trn9 date and beforÈ the acoxjnls are aulhon5ed for issue bul it ts r*ar Ihal Iht pay7nenl h*1 been agreed by ￿ exeuJtor5 to Ihe end of the reporting period. the￿ the amount conc8rn*g is treaied as wlusbng evEnl and 4¢(Jued as income In Ihe accounting ￿re￿Ipl is probable VVh8re the charity has establishtrj erTrtiUernent lo a kgacy but there Is uncertaintyas to ihe *nouTrt of Ihe payment. detsils of the legacy aredisckssed as a CONirrfJent a55et LFntil ts uiteria lor income recogniton are mel. Where a legacy 18 subject lo Ihe inteTest of a life tenant the kgacy not rec0Jn￿ert 85 unltl Ihe death of the lrfe lÈnHnt If It is doubtful Ihat lull setU8rr*nt of a legaw detrtor rece￿d. thÈn an ajjustrnenl ts mpAle to ￿duce the wllount of the legacy debtorènd kgacy int￿IbUtIOn pension 8￿￿￿8. Cmtiitwtions are lo th8 profit and loss a¢￿Unt a5 they become pay8ble ID aceonl8nc• wth the rules of the sch￿. Fund Accountlng Unreslricled ftJnd& are for •t ts discretson of truste8& in lurtheTanr* of lh• g•neral cfy'ectl￿S of the tharty. Thero are no gnd¢iwn•nt lu 2 Wlnding up or dl9901ution of th• ¢hartty Sf upon *inding up or disg(Aution of Ihe thawty tsre any 8ssels. after th& $8tisf8thon of an dabls and Ilabilit￿$. the assets represented by aCctVn￿aled lu￿1 shall te translwreAI lo scffie other charitable or bodies h8ving similar objects lo th8 chanty. 3 Net wrplus b•forn lax in the fin•nclal year 2023 2022 The r*t surplus before tax in the financ4al yeor slated after thwging.- DeWeUatiC￿ of cwned [￿ed awts Pwsion costs 238 1.39S 200 1,170 Housing People, Building Communities Limited Notes to the Accounts for the year ended 31 December 2023 4 Staff costs ond emoluments SaJ&ry¢osts 2023 2022 Gross Salèr*s exdudirMJ truslee5 and key manwnenl persmr Ernploye¢s cwerating costs d defined contnèutian pÈnsion schwnes 55.076 48,879 1,162 2,494 Total 8alarl*s, wagè¥ •nd Trlated cojts 56.238 51,173 Th• osfvm4t8dequlv•lentnvmberolfullUmv stsff deB4)Nodin in lh• ye•rwas.'. Engaged on tharitabkry ath'bii The •stlmat8dfuN dm• •quhfalentnumb•rofallst•ff emplowl•s above Nwth?r the trustees nor any peraons connoaed ¥Alh Il*m hm ￿lS￿d any wuneratioTr frun th¢ ¢h•rity or 8ny related entyty, oilher In Iht ojrreni OT pnor wr. S Defined contrlbutlon penslon *¢h•mo8 Th8 cAarity operates a definwj ecntsibutiOTh pEnS￿ pKh*ne. co3t8 of*tti(* are shty￿ abo￿. Any liatsl¢les 8nd assets 0$$￿1￿1ed *ilh the sthTh are under debtors and ¢xdrttys. 6 R8muneratlon arKI payments to Tn*t¢es and por50ns cMnect•d wlth them No Irusteeg u per5Crf)s connected *ith them receryed any r￿￿UneralTrJn fr￿0 the tha￿ty. or any related enthy. 25 Housing People, Building Communities Llmlted Notes to the Accounts forthe year ended 31 Detember 2023 7 Tangibk fixed assets Motor Vehicle¥ Curtert Ye* land at Buldings Fixture8 and Frttings Total Cost At 1 January 2023 Additiws DIspos81s 78.184 6.184 184.36BI 7,377 343 88.619 6.527 184,3681 At 31 De¢¢mb•T 2023 7.720 3.058 10,778 Deprn¢latlo Al l January 2023 Charge the year 7,166 236 10,224 236 At 310ocembeT 2023 7,402 3.058 10.460 Ngt book value At 31 Dvc•mb•r 2023 318 318 At 31 D•¢•mhr 2022 78.114 211 78,395 8 Stocks & VIO￿ In Progrnm 2023 2022 Stocks tth %￿te 3,000 3.0 3.000 Analy515 of Ihe canylngv•lu• of $loe*s andww* inprngrtss by•clhlll•s S¢ocks 2023 2023 2022 2022 A¢tivity Divecl chaFilakAÈ 3,0 3.000 9 Debtorn 2023 2022 Trade debtU5 54.103 PrepayrftÈnts and aCCr￿d (Xher debtor5 457 18,700 8.110 61882 11157 Housing People, Bullding Communities Lirnited Notes to the Accounts for thè yearonded 31 Dèeembgr 2023 10 Creditors= arnounts falling due wlthin one year Accr￿ 2.415 2,833 5,000 2,555 5.229 t)eferred InrJ)Th. imreslricted & de5waied fiJrK15 PAYE. NIC VAT tsxe5 2.819 446Q 16.617 11 CYeilitorB: amounts fa115ng due aftèron• y4or 2023 2022 Olher (Tedilors 70,NJO 12 Incom8 and Expondi￿re account 9u•Miary 202Z At l January 2023 Surplus atr tax ts the year 40,643 2%.8J2 108.083 159.4401 At 31 D•Goff4Jor202J 343.4YS 4&643 13 P4rUGulars of how ￿r11C￿lIf lunds arn Y•pTrsenl•d by *nd IOabllltl•s At J1 0oGembw 2023 TaffjiW8 Fi¥&J Awet8 Cwreni Ass*$ Cwient I1OLYlrt￿S Long T*m L￿g￿lth8 318 J.818 15.4611 155,(Wl 318 403,618 14411 313,47$ 943,476 At l Jwuary 2D23 Tot41 Tanglblo Fwad A55¢ts c￿rent Assets Currènt LIabill￿S LDng Term Lh8bU 78.395 53.865 {15.6171 (70.(OJI 78,395 63,864 170,000 46 46.642 27 Housing People. Building CommunltEes Limited Notes lo the Accounts forthe year ended 31 December 2023 14 Change in totsl funds over the year a5 shown In Note 13 . analy￿ by inilividual fund$ FuThls lknwnént ifi TrnDslera F￿nd￿ tavrlod Imm in 2023 lunds 2023 2024 Unrvslrict4d R•venue Funds 46,643 296.832 343A75 Total unre•trl¢t•d and dHignated fund 48.643 290.832 343,475 TolAI charlty lund• 44643 5,132 343AYI 15 An0￿4¥ of movements In fvnd• ¢v•r lh• y••r as shown In N4)ts 14 IrKoM• Exp•rA11Mre In lund¥ 2023 IJ 2023 Unrestrtctedandd*Slgn•t￿fvn￿*... Unrestrided Rey•nue Funds 375.117 178,2851 296.832 374117 17B. 296 831 16 The puw for whieh th• 4$ Unmstrlct8d andd•519n*d fvnds... These luThYs are hehj for the Mee￿ng the obiEthves of the tharty. and to ovwje ￿Sth￿Ès for futu￿ xliviThes. and . subject to charity leg1stat1c￿, arn fr8•frtyn all Testri(*"ors on their use. Urwtttricted Fu¥xls 17 Uliimats controlling party ThB chanty is under the control of rts1gJal mefythr Every rr￿M￿r of Ihe thatty ￿ obliged lo co[￿lbUle such as rnay b2 wuired not e￿edIng £10 to the a ets of the company in the evenl ol WOLmd up of EJ* ts 3 murhtv. tsrwrthin one yeaT after ￿ 01 she ￿8$e9 lo be a mernber. Housing People, Bullding Communities Limited Dètailed analysls of iDcom8 and expendlture lor the year ended 31 DeGembor 2023 as requlred by the SORP 2015 Thi5 analysis Is classslfiedby convenÉlonalnominal desciipfrons andnot by activity. Total Donations, Grants and Legacies 18 Income from charStable activltles - TrndTrng Actlviiies Current year Cuvr•rtt ytrar Curmnt ye•r ilnTr8tvl¢t•d Rutricted Totsl Fund¥ Funts Funds PrlorYe8r Total fuods 2023 2025 2022 Prtrnary purpose and anclllary tr4dlng Sale of goc¥Ss and servus In ac£oriJa with the charltl5 ofyects Residential care fees Rent Received Sundry Sales Donation8 and gift6 167 87,607 2.612 2.612 Totsl Prtmry p￿rpO#￿ and aTr¢lllary tr4dkng 90.219 90.219 167 29 Housing People, Bulldlng Communities Limited Detailed analysis of incomo and expenditurn f(ff Ihe s*ar ended 31 De¢embw 2023 as requred by the SORP 2015 19 Totsl Iv¢ome from charitable activill C¥rwtyw CuThent year Cu•v•ntyw Prior Year UnrEStiictod R••trictsJ Total Funi Funds Tolal Fund• cU￿tyear 2023 2023 2022 Total Income Ir¢yn thantstrAe IradirwJ 90.219 90,219 187 Total fyom charft•ble acll¥l¢kn• A2 90.219 167 20 Inveytment inc¢m• yfr•r Curyoot y••r Unmstrfctod I1￿￿(1•0 Fund8 Prlof Y￿r Totsi Fund• Total Fun41• 2023 2Q23 Z022 Bank Interest Receivable 1.553 I￿63 76 Total Invo•lJn•ni Incom* 1,65J 1,563 76 21 Other In¢om• and gains Cunent y•w CwTr•nly•*r Cunprtyear Prforywr Tow Fun1• Total Cuff•nt year Funds Fund• 2023 2V23 2023 2022 Summary of Reall$ed Gains Realised gains ￿ di5PDsals of tangb Sundry other Incom 283.165 180 283,165 180 524 Tol•l other income AS 283,34S 624 11 Exp8nd+thre on charitablo activities - Charltsble trading GurrBnt y￿r Cunpnt year Prfr)rY•ar Restrictsd Total FundB Totsl Funds Funds Current Year Funds 2023 2023 Insurance 691 591 717 Total tharitabte tradlng Costs B2b $91 717 Housing People, Building Communities Limited Detsiled anatysis of Income and expendiivre for the year enqled 31 Oec8mber 2023 as required by the SORP 2015 23 Support costs ft>r charltablg aetivilies Clwfqniyear Curr•Myeaf PriorYe•r Totsl Funth T¢*AI Fw¥d8 Curnt Y￿r Z3 2022 Employee costs not In¢lud¢d In dlr•ct¢osts Definett conlnbutson ￿nSIOn costs- Other sa13nes Salaries 1,162 55,076 $5.076 4&679 Pr•mi5es E¥p•ns Rent. Rates ar¥J water Prem15es repairs. renevrdls aThJ maintenanc 72 781 791 Administrati￿ oveth¢ads Telephone Postage and ststionery Travel aTrJ suttsL8tence Marketing StsTrJry expens•s 1.467 1,467 1.OB6 873 3,124 1.129 I.JT8 100 148 873 3.124 249 Prohsslonal f••s widto th• AUdl¢ororlndep￿0*rtEx*fft1ner In add11k￿ to •udlt •nd ex•mlnètlon fv•s As detaikd in Noie 24 1.7L)J 1.700 Prglosslonal f•espoldto ath*w Cyrrent ypar Cimnt y•31 Prforyui UnrnBtrfcted R¢slrictsd Totsl Fuffld Total Fundi Fuhdl Fund• urrent Year 2Q2J 2023 2023 Total charitable trading costs Total support costs Movement5 in provisions and commitments B2b B2d 591 77.694 591 77.694 717 59A91 B2e Total ¢harItats￿ txpendlth B2 71.285 78.285 60,208 JI the expendTr￿￿ in the pitor year was Un￿SIn￿. PrlorYe•r Prfioryear PFiDr Y•* Tota Fund• Prior Year 2022 2022 Total charitable trading costs Total support costs B2b B2d 717 59.491 717 69.491 Total charltsble expenditurB 82 60.208 60.208 Housing P8ople, Buildlng Communilles Limited Activity analysls of Incom¢ and experKlitur• for tho for tho year ended 31 December 2023 Thjs analysls 15 classlfiedty 3cbvityandnotbyconventional nominal dèscriptions. 26 Analysis of incomo by actl¥lty SOFA 2023 2022 Aciivity Income Irom ¢haiitsbl¢ activifr"•s Direu Charitab SX).219 167 •ctlvltl88 90.219 167 Summary of Total Income, hKludin9 the itoms al)ove Charitable activities Investment inc(*ne other in¢om• J,219 1.$53 283.345 1fj7 76 524 Totsi Incorno a8 •ho¥m in thè SOFA 375117 767 Cot¢g011•s 011￿COrne InC￿rne from exehan9e trans8th.ons 37S,117 767 27 Analy81¥ of charitsble exptrnd5tuT• by act5vlty Actlvlty Sumrnary of ¢hairtablo ¢Mts by activity Dir•ct Support ¢05ts Grant funding of a¢tiviti•s 2023 Totsl Totsi 2023 2023 2023 2022 Trrt41 Direct Chantsb Total Support Costs 78.285 60,208 Totsi charitsble expendiiu 78.285 6D.20 The basis of allo￿tion of costs t*tW8en acti￿￿"eS 15 u￿ler accountiry Fdicles The breakdown ijf this exFeThJiture by type of$[￿* liÈ nominal ¢JassrfLqtsonl is detsi￿d In nole 25 33