2023-03-31-accounts - Kairos Community Trust

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STRATEGIC REPORT
Achievement and performance
Charitable activities
The trust continues to develop its services to homeless people with addiction related	problems.
Kairos has a 'pathways' service from post-detox at Linden Grove (1st stage) either	to a care			home	offering			residential				rehabilitation
at Bethwin Road or to the non-residential Day Programme at Nunhead Lane (2nd stage),				to supported				Move-On			accommodation
(3rd stage) in one of its 28 houses and finally to the Aftercare Programme which	forms		part of a		process of preparing							people		for
independent living.
Across the trust's abstinence support hostel, residential and day programme treatment programmes,						54%of participants						successfully
completed treatment in 2022-23. This compares to 49% of those exiting drug and alcohol				treatment			services			having		successfully
completed their treatment across England more widely (OITice for Health Improvement				Bi Disparities,				National			statistics,			Adult
substance misuse treatment statistics 2021to 2022: report, last accessed November	2023).
This is evidenced in the breakdown ofclient statistics for the year, as follows:
Linden Grove 2022-23 137admitted/65 completed (2021-2296admitted/59			completed)
Bethwin Road 2022-23 52 admitted/30 completed (2021-22 35 admitted/22			completed)
Garden Day Programme 2022-23 39admitted/23 completed (2021-22 43 admitted, 25			completed)
Move-On Accommodation 2022-23 155 moved in/151 moved out (2021-22 177moved in/171				moved
out)
Other major events ofthe year were:
—Continued reviewing and updating of poliaes and procedures.
- Worked with CRASH in securing grants and material help for the building ofextensions and			refurbishrnents.
—Expansion ofthe bee-keeping project.
- Training in Health and Social Care and also mandatory training has been done and	Social	Work TV training						continues.
—Carried on with plans outlined in the last accounts around protecting staff, volunteers and		residents			from		contracting				COVID-19.
- Kairos bought houses in Ellison Road and Femwood Avenue, which were previously	rented.
-Started installing Wi-Fi in Move-On houses.
—Introduced GreenShoots electronic database system for monitoding and recording clients		details at Linden.
Major achievements and events subsequent to the year end:
- Continued with developing working relationships with prisons, for which we received a grant from the						National			Lottery.
- A refurbishment/maintenance plan for Kairos houses has been drawn up.
—A Communications and Development Officer has been appointed.
- Extensive focused training i.e. Diploma in Health and Social Care.
—Continued refurbishments ofhouses.
- Continued development ofthe website.
- A managers/deputies Away Day was held in February 2023.
- Supervision and support for volunteers continues through dedicated work.
- Engaged with two schools during work experience week and had students who engaged		in	Kairos bee-keeping.
- Refurbished toilet/shower room in one of our houses at Limesdale Gardens. Also	refurbished			the middle				floor bathroom				at	Bethwin
Road.
- Engaged with colleges oifering placements to trainee counsellors (six colleges in total).
—Conducted a comprehensive survey ofwomen in Kairos canvassing their satisfaction	with	Kairos services					and their perceived						needs.
- Had a successful Kairos Fund Day for past and present residents and their families	in July.
- Made strategic staffing appointments throughout the charity's services.
-Started a weekly women's AA group.

						2023	2022
				Unrestricted	Restricted	Total	Total
			Notes	fundI	fundsI	fundsI	fundsI
INCOME AND ENDOWMENTS		FROM
Donations and legacies				26,333	100,480	126,813	96,447
Charitable activities
Care home and after	care fees			506,680		506,680	482,314
Housing benefit				2,140,458		2,140,458	1,714,930
Supporting People Fund				43,070		43,070	39,880
Residents' Contribution				148,311		148,311	128,145
Grants							19,943
Other trading activities				68,994		68,994	61,289
investment income				15,053		15,053	1,341
Other income							4,760
Total				2,948,899	100,480	3,049,379	2,549,049
EXPENDITURE ON
Raising funds				8,537		8,537	6,816
Charitable activities
Charitable activities				2,304,848	11,030	2,315,878	2,177,504
Total				2,313,385	1lg030	2324415	2 184320
NET INCOME				635,514	89,450	724,964	364,729
Transfers between	funds		20	(1,901,673)	1,901,673
Net movement in	funds			(1,266,159)	1,991,123	724,964	364,729
RECONCILIATION	OF FUNDS
Total funds brought	forward			1,100,282	9,813,300	10,913,582	10,548,853
TOTAL FUNDS CARRIED FORWARD				(165,877)	11,804,423	11,638,546	10,913,582

					2023	2022
			Unrestricted	Restncted	Total	Total
		Notes	fundI	fundsI	fundsI	fundsI
FIXEDASSETS
Tangible assets		15	40,863	11,511,516	11,552,379	9,573,902
CURRENT ASSETS
Debtors		16	196,862		196,862	217,039
Cash at bank and	in hand		124,401	292,907	417,308	1,694,184
			321,263	292,907	614,170	1,911,223
CREDITORS
Amounts falling due within one year		17	(219,022)		(219,022)	(271,164)
NET CURRENT ASSETS			102,241	292,907	395 148	1640 059
TOTAL ASSETSLESSCURRENT LIABILITIES			143,104	11,804,423	11,947,527	11,213,961
CREDITORS
Amounts falling due alter more than one year		18	(308,981)		(308,981)	(300,379)
NET ASSETS			(165,877)	11,804,423	11,638,546	10,913,582
FUNDS		20
Unrestricted funds					(165,877)	1,100,282
Restricted funds					11,804,423	9,813,300
TOTALFUNDS					11,638,546	10,913,582

		Notes	2023I	2022I
Cash flows from operating	activities
Cash generated from operations		23	738,418	345,554
Net cash provided by operating	activities		738,418	345,554
Cash flows from investing	activities
Purchase oftangible fixed assets			(2,005,945)	(155,944)
Sale of tangible fixed assets				4,760
Repayment of investment loans				108
Interest received			15,053	1,341
Net cash used in investing activities			(1,990,892)	(149,735)
Cash flows from financing	activities
Loan repayments in year			(8,767)	(14,605)
Interest payments			(15,635)	(9,369)
Net cash used in financing activities			(24,402)	(23,974)
Change in cash and cash equivalents		in the
reporting period			(1,276,876)	171,845
Cash and cash equivalents	atthe beginning
ofthe reporting period			1,694,184	1,522,339
Cash and cash equivalents	atthe end	ofthe
reporting period			417,308	1,694,184

							2023	2022
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
					E	E	E	E
Donations					14,453		14,453	18,262
Grants					11,880	100,480	112,360	78,185
					26,333	100,480	126,813	96,447
Grants received,			induded	in the above, are as follows:
							2023	2022
							E	E
Community		Southwark						47,650
Maudley	Charity							3,120
SP Wandsworth								17,459
HMRC grants							4,999	8,516
Bexley Council							800	1,440
CRASH							85,481
Charity Job							15,000
Claredon	Home		Care				6,080
							112,360	78,185

OTHER TRADING ACTIVITIES	OTHER TRADING ACTIVITIES
						2023	2022
				Unrestricted	Restncted	Total	Total
				funds	funds	funds	funds
				E	E	E	E
Fundraising events Rent and miscellaneous	income			5,904 63,090		5,904 63,090	6,930 54,359
				68,994		68,994	61,289
INVESTMENT INCOME
						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				E	E	E	E
Deposit account interest				15,053		15,053	1,341
INCOME FROM CHARITABLE		ACTIVITIES
Care home and aRercare fees		Activity Care home	and after care fees			2023I 506,680	2022 E 482,314
Housing benefit Supporting people funding Residents' contribution		Housing benefit Supporting People Fund Residents' Contribution				2,140,458 43,070 148,311	1,714,930 39,880 128,145
Grants		Grants					19,943
						2,838,519	2,385,212

Grants rece	ived included	in the above, are as follows:
	,				2023	2022
					E	E
Medjugorje	fund					19,943
OTHER INCOME
					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			E	E	E	E
Gain on sale oftangible		fixed assets				4,760

Raising d	o	nations		and leg	acies
								2023	2022
						Unrestricted	Restricted	Total	Total
						funds f	fundsf	funds E	funds f
Publicity and		fundraising				1,055		1,055	16
Support costs						7,482		7,482	6,800
						8,537		8,537	6,816
CHARITABLE ACTIVITIES					COSTS
							Direct	Support
							Costs (see	costs (see
							note 9) f	note 10) E	Totals E
Charitable	activities						1,949,100	366,778	2,315,878
DIRECT COSTS OF				CHARITABLE ACTIVITIES
								2023f	2022 E
Staff costs								1,002,182	920,547
Ex gratia payments									262
Counsellors'		fees						11,243	11,970
Therapists								4,968	8,385
Drug and alcohol testing								24,978	14,570
Volunteers'		and counsellors'			e xpenses			58,666	49,471
Housing costs								664,991	680,355
Food and household				supplies				104,881	87,473
Transport								24,089	23,073
Interest payments								15,635	9,369
Medjugorje		costs						9,998	10,000
Depreciation								27,469	28,855
								1,949,100	1,844,330
SUPPORT		COSTS
								Governance
							Management	costs	Totals
								E	E
Raising donations			and legacies				6,832	650	7,482
Chaditable	activities						334,853	31,925	366,778
							341.,685	32,575	374,260

		2023	2022
			E
Depreciation	- owned assets	27,468	28,856
Surplus on	disposal offixed assets		(4,760)

STAFFCOS	TS
					2023	2022
					E	E
Wages and	salaries				1,200,019	1,122,577
					1,200,019	1,122,577
The average	monthly	number of employees	during	the year was as follows:
					2023	2022
Employees					44	42

COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			fund	fundsf	funds 6
INCOME AND ENDOWMENTS		FROM
Donations and legacies			96,447		96,447
Chaditable activities
Care home and after	care fees		482,314		482,314
Housing benefit			1,714,930		1,714,930
Supporting People Fund			39,880		39,880
Residents' Contribution			128,145		128,145
Grants				19,943	19,943
Other trading activities			61,289		61,289
Investment income			1,341		1,341
Other income			4,760		4,760
Total			2,529,106	19,943	2,549,049
EXPENDITURE ON
Raising funds			6,816		6,816
Charitable activities
Chaditable activities			2,167,504	10,000	2,177,504
Total			2,174,320	10,000	2,184,320
NET INCOME			354,786	9,943	364,729
Transfers between	funds		(104,603)	104,603
Net movement in	funds		250,183	114,546	364,729
RECONCILIATION	OF FUNDS
Total funds brought	forward		850,099	9,698,754	10,548,853
TOTAL FUNDS CARRIED FORWARD			1,100,282	9,813,300	10,913,582

TANGIBLE FIXEDASSETS
			Medical
	Freehold	Long	and gym
	property f	leasehold E	equipment f
COST
At 1 April 2022	9,421,104	89,291	4,256
Additions	2,001,121
Disposals
At 31 March 2023	11,422,225	89,291	4,256
DEPRECIATION
At 1 April 2022			4,256
Charge for year
Eliminated on disposal
At 31March 2023			4,256
NET BOOK VALUE
At 31March 2023	11,422,225	89,291
At 31March 2022	9,421,104	89,291
	Fixtures
	and	Motor
	fittings E	vehicles E	Totals f
COST
At 1 April 2022	142,383	79,746	9,736,780
Additions	4,824		2,005,945
Disposals	(784)		(784)
At 31March 2023	146,423	79,746	11,741,941
DEPRECIATION
At 1 April 2022	129,596	29,026	162,878
Charge for year	7,532	19,936	27,468
Eliminated on disposal	(784)		(784)
At 31 March 2023	136,344	48,962	189,562
NET BOOK VALUE
At 31 March 2023	10,079	30,784	11,552,379
At 31March 2022	12,787	50,720	9,573,902

16.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR
				2023	2022
				E	E
	Trade debtors			145,957	171,157
	Bad debt provision			(4,446)	(4,446)
	Other debtors			20,226	20,376
	Staff and resident loans			16,211	15,743
	Prepayments and accrued		income	18,914	14,209
				196,862	217,039
17.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2023	2022
				E	E
	Bank loans and overdrafts		(see note 19)	6,605	23,973
	Trade creditors			47,142	46,302
	Social security and other	taxes		21,953	21,251
	Housing benefit refundable			122,586	148,994
	Accrued expenses			20,736	30,644
				219,022	271,164
18.	CREDITORS: AMOUNTS		FALLING DUE AFTER MORE THAN ONE YEAR
				2023	2022
				E	E
	Bank loans (see note 19)			308,981	300,379
19.	LOANS
	An analysis ofthe maturity		of loans is given below:
				2023	2022
				E	E
	Amounts falling due within		one year on demand:
	Bank loans			6,605	23,973
	Amounts falling between	one and two years:
	Bank loans - 1-2 years			308,981	300,379

MOVEMENT IN	MOVEMENT IN	FUNDS
				Net	Transfers
				movement	between	At
			At I/4/22 f	in funds E	funds E	31/3/23 f
Unrestricted	funds
General fund			1,100,282	635,514	(1,901,673)	(165,877)
Restdcted funds
Gym equipment		fund	4,463			4,463
Medjugorje fund Property fund			298,442 9,510,395	(9,998) 99,448	1,901,673	288,444 11,511,516
			9,813,300	89,450	1,901,673	11,804,423
TOTALFUNDS			10,913,582	724,964		11,638,546

Net movement	in funds, included in the above ar	e as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		f	E	E
Unrestricted	funds
General fund		2,948,899	(2,313,385)	635,514
Restricted funds
Medjugotje fund Property fund Property repair fund		99,448 1,032	(9,998) (1,032)	(9,998) 99,448
		100,480	(11,030)	89,450
TOTALFUNDS		3,049,379	(2,324,415)	724,964

Comparatives	for movement in fun	ds
			Net	Transfers
			movement	between	At
		At' 1/4/21 f	in funds f	funds E	31/3/22f
Unrestricted	funds
General fund		850,099	354,786	(104,603)	1,100,282
Restricted funds
Gym equipment fund Medjugorje fund Property fund		4,463 288,499 9,405,792	9,943	104,603	4,463 298,442 9,510,395
		9,698,754	9,943	104,603	9,813,300
TOTAL FUNDS		10,548,853	364,729		10,913,582

Comparative n	et movemen	t in funds, included in the	above ar	e as follo	ws:
						Incoming		Resources	Movement
						resources I		expended I	in funds I
Unrestricted	funds
General fund					2,529,106		(2,174,320)		354,786
Restricted funds
Medjugorje fund						19,943		(10,000)	9,943
TOTAL FUNDS					2,549,049		(2,184,320)		364,729
A current year	12 months	and prior year 12 months	combined	position	is as	follows:
						Net		Transfers
						movement		between	At
			At	1/4/21 I		in funds I		funds I	31/3/23 I
Unrestricted	funds
General fund			850,099			990,300	(2,006,276)		(165,877)
Restricted funds
Gym equipment	fund			4,463					4,463
Medjugoqe fund			288,499			(55)			288,444
Property fund			9,405,792			99,448		2,006,276	11,511,516
			9,698,754			99,393		2,006,276	11,804,423
TOTAL FUNDS			10,548,853			1,089,693			11,638,546
A current year	12 months	and prior year 12 months	combined	net movement		in funds,	included	in the above	are as follows:
						Incoming		Resources	Movement
						resources 6		expended I	in funds I
Unrestricted	funds
General fund						5,478,005	(4,487,705)		990,300
Restricted funds
Medjugorje fund						19,9'i3		(19,998)	(55)
Property fund						99,448			99,448
Property repair	fund					1,032		(1,032)
						120,423		(21,030)	99,393
TOTAL FUNDS						5,598,428	(4,508,735)		1,089,693

RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
	2023I	2022I
Net income forthe reporting period (as per the Statement of Financial Activities)	724,964	364,729
Adjustments for: Depreciation charges Profit on disposal offixed assets Interest received Interest payments Decrease/(increase) in debtors Decrease in creditors	27,469 (15,053) 15,635 20,177 (34,774)	28,855 (4,760) (1,341) 9,369 (28,198) (23,100)
Net cash provided by operations	738,418	345,554

ANALYSIS OF C	HANGES IN NET FUNDS
		At 1/4/22	Cash flow	At 31/3/23
		6	6	6
Net cash Cash at bank and	in hand	1,694,184	(1,276,876 )	417,308
		1,694,184	(1,276,876)	417,308
Debt Debts falling due Debts falling due	within 1year after 1year	(23,973) (300,379)	17,368 (8,602)	(6,605) (308,981)
		(324,352)	8,766	(315,586)
Total		1,369,832	(1,268,110)	101,722

			2023I	2022 6
INCOME AND ENDOWMENTS
Donations and legacies Donations			14,453	18,262
Grants			112,360	78,185
			126,813	96,447
Other trading activities Fundraising events Rent and miscellaneous income			5,904 63,090	6,930 54,359
			68,994	61,289
Investment income
Deposit account interest			15,053	1,341
Charitable activities
Care home and aftercare	fees		506,680	482,314
Housing benefit Supporting people funding Residents' contribution			2,140,458 43,070 148,311	1,714,930 39,880 128,145
Grants				19,943
			2,838,519	2,385,212
Other income
Gain on sale oftangible	fixed	assets		4,760
Total incoming resources			3,049,379	2,549,049
EXPENDITURE
Raising donations and legacies Publicity and fundraising			1,055	16
Charitable activities
Wages Ex gratia payments Counsellors' fees			1,002,182 11,243	920,547 262 11,970
Therapists Drug and alcohol testing Volunteers' and counsellors' Housing costs		e xpenses	4,968 24,978 58,666 664,991	8,385 14,570 49,471 680,355
Food and household supplies Transport interest payments Medjugorje costs Carried forward			104,881 24,089 15,635 9,998 1,921,631	87,473 23,073 9,369 10,000 1,815,475

			2023	2022
			6	E
Charitable activities
Brought forward			1,921,631	1,815,475
Furniture Ik Equipment		Depreciation	7,532	8,919
Motor vehicles			19,937	19,936
			1,949,100	1,844,330
Support costs
Management
Wages			197,837	202,030
Insurance			14,268	12,310
Telephone			27,331	25,745
Office supplies			35,682	36,750
Subscriptions	and licences		4,980	4,763
Courses and training			23,440	7,859
Miscellaneous	social activitie s		17,577	5,991
Bank charges			6,839	2,098
Bad debts			13,389	16,474
Sundry			342
			341,685	314,020
Governance	costs
Audit and accountancy		fees	24,206	15,040
Legal and professional		fees	6,492	8,977
Payroll fees			1,877	1,937
			32,575	25,954
Total resources	expended		2,324,415	2,184,320
Net income			724,964	364,729