REGIsfERED COMPANY NUMBER: 05981181 (England and Wales)
REGIsfERED CHARrrY NUMBER: 1117763
REPORT OF THE TRusfEES AND
FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
KAIROS COMMUNrrY TRusr
Carfeys
ststutory Auditt)r
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ

KAIROS COMMUNTfY TRusr
CONTENTS OF THE FINANCIAL sfATEMEMrs
FOR THE YEAR ENDED 31 MARCH 2024
Report of the Trustees
i to io
Report of the Independent Auditors
11 to 13
Statement of Financial Artivities
14
Balance Sheet
15
Cash How Statement
16
Notss to the Financlal Statements
17 to 27

KAIROS COMMUNrrY TRusf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustses who are also directors of the charity for the purwses of the Companies Act 2006, present their rewrt with the finanaal
statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting
by Charitles.. Ststement of Fiecommended practi￿ applicable to tharities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Fiepubllc of Ireland (FRS 102) (effective l January 2019).
OBJEcfIvES AND ACTIvrrIES
Objectives and alms
Kairos Community Trust, the "trust has kept to Its prlncipal aim {outllned in its Memorandum and Articles of ￿sOciation) of working
with homeless and disadvantsged persons, especialty those w￿h alcohol and drug related problems. The trust believes that the
jouriiey to recovery from drugs and alcohol begins in a safe, secure environment.
The trust helps homele55 men and women with drug and alcohol problems through its abstinence-support hostel, rehabilitation
programmes, and netsvork of thity supported Move-on houses, most of which are in South London.
Core services provlde.. sober hostel accommodation, day programme rehabilitstion, resldentlal rehabilitation, supwrted housing and
aftercare. Each seryice can be accessed separately or they can be comblned to build individual pathways to recovery over a teriod of
time. All ServI￿S are delivered by experienced teams of qualified therapists, suppjrt workers and adrnini5trators.
It offers a residential programme of support at thr￿ levels - post-detox and assessmen¢ rehabilitation and Move-on houses. Its
emphasis is a communal style of livlng in all Its houses.
The trust offers three stsges of Ca￿ to its client group:
First stage care
22 knnden Grove continues to be a registered hostel offering, wth the co-operation and assistance of Sternhall Lane GP Practice, a
pr{￿ramMe of counselling and support (post-detox). This arrangement has tken in operation for several years and offers a proven
and excellent se￿1￿.
Second stsge - residential care
59 Pethwin Road contlnues to be a residential care home offering a treatment programme of counselling and therapy for wple wlth
alcohol and drug related problems. It obtains funds from Social Services for all those who beneflt from the residential rehabilitatson
programme. It is regulated by the Care Quality Commission, complying with the section 20 regulations of the Health and Social Care
Att 2008.
Second stage - non-residential care (Garden Day Programme)
66 Nunhead Lane provides a non-residential day programme to people in the community, The programme has estsblished a Strong
foothold in the community, providing an ever-growing *rVI￿ to those who cannot avail themselves of resldential rehabilitation.
Third stage care
Accommodation with added help and support is offe￿d at thls stage. The number of Move-on houses is now thirty, twenty of
which are owned by Kairos, providing 194 beds in total. It is through these residential properties that the charity continues to offer
support during the extended period Of rehabilitation of its residents. People coming into thi5 Stage of support are encouraged to
participate in the Kairos Aftercare Programme which operates three days a week.
In setting the above objectives and managing its activities the trustees have given careful consideration to the Charity Commission's
guidan￿ on Public Benefit.
Public benefit
The trustees and directors have paid due regard to guidantr issued by the Cha17ty Commission in deciding what activities the tru
should undertake and have complied with the duty in section 4 of the Charities Act 2011. The trustee5 believe that the trust
confomis readily to the public benefit requirements of the Charity Commission. The reasons for this belief are our charitable
objective -
to work wlth homeless and disadvantaged persons, especially those with alcohol and drug related problems and offering
residential programme of 5UPPOrt at three levels - PK)St-detox and assessment, rehabilitstion and Move-on houses in a communal
style of living environmellt."
Page I

KAIROS COMMUNrrY TRusf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJEcfIvES AND ACTIVITIES
Stsffingi volunteers and placements
The trust has thifty full-time and thirteen part-time staff, as well as eight per)ple on the DWP Permitted Work scheme (working up to
sixteen hours per week).
The trust has ￿enty one service-based volunteers, predominantly fornier Kairos service u5er5 actively engaged in ￿efve-step
recovery and keen to give back to the arganisation. These volunteers link residents and paid staff and provide diverse support, from
night shifts and office duties to maintenance and catering. Volunteers can pursue a Diploma in Health and Social Care and may
trdnsition to become paid staff, testament to our ethos of growth and mutual support. All staff and volunteers are DBS val￿ated.
Extemally provided Safeguarding training is mandatory for WOTkers across Kairos, servi￿, including volunteers, and refreshed every
two years.
Our goveming body 15 a Trust and the organisation is managed and monitored by Trustees, who are independent volunteers from
the community. The trust 15 committed to shaping the future of counselling through professional training and mentorship. Acros5 its
services, it hosts fourteen student pId￿rnents from varted aGidemic institutions, supported by experienced Kairos supervisors.
Page 2

KAIROS COMMUNrrY TRUST (REGISTERED NUMBER: 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
STRATEGIC REPORT
Achievement and performance
Charitsble activities
The trust continues to develop its seN1￿5 to homeless people with addittion related problems.
Kairos has a 'pathways' Service starting with post-detox at Linden Grove (first stage), followed by either the CQC-regisiered
residenb'al rehabilitation at Bethwin Road or the non-residential Garden Day Programme at Nunhead Lane (second stage), and then
p￿)gre￿Ing to 5UPPDrted Move-on accommodation (third stage) in one OF its thirty houses. Aftercare Programme further supports
individuals preparing for independent living.
Across the trusys abstinen￿ support hostel, residential and day programme treabnent services, nearly 70Wo of participants (67.7%)
successfully completed treatment in 2023-24 with a 73 % cornpletion rate in the Bethwin Road residential rehab. National figures for
FY 2023-24 have not yet been published (as of September 2024). However,
as a ￿nChMark, this compares exceptionally favourably to the 46¥0 successfvl completion rate for exiting drug and alcohol
treatment services across England in 2022-23 (OFfice for Health Improvement & Disparities, Accredited official statistics- Adult
substance misuse treatment statistics 2022 to 2023: report, last accessed September 2024).
Thi5 15 eVIden￿d in the breakdown of client ststistics for the year, as follows..
Linden Grove
2023-24 102 admtiedl68 completed (2022-23 137 admitted165 completed)
Bethwin Road
2023-24 33 admittedl24 completed (2022-23 52 admittedl34 compSeted)
rdon. DJY ProAt.amm
2023-24 35 admitted/23 completed (2022-23 39 admittedl 23 completed)
Move-on Accommodation 2023-24 171 moved in/162 moved out (2022-23 155 moved inl151 moved out}
Achievements this year, satisfying last year's targets and objettives:
Managers to continue tr) work cooperatively on optimlslng Kalros, unique 'Pathways' programme.
Buy rather than rent propety, where possible, consolidating the charitys ffinancial revenue base. Rentsl of an
ten-bedroomed Move-on house in Lambeth.
Expansion of the charity's criminal justice work in our North London houses and community, successfully compteting the first year
of a three-year seed project supported by National Lottery funding.
Cary out pre-planning maintenance surveys of selected houses with the help of CRASH Charity and their patrons. Kairos has
engaged with CRASH to begin feasibility asSe￿rnent and analysis for the development of the worker5, house in SE23,
Continue with the refurbishment at Bethwin Road.. completed refurbishment of bathrooms, in conjunrtion with CRASH Charity.
Explore funding opportunitie5 through the Communications and Development Officer.. for exafflple, Kairos received maximum
available Cost of Living grant and has been commissioned by Southwark Council to provide the 'Recovery Communities, project.
Focused training (mandatory) of staff and volunteers to comply with relevant ￿gUlationS and the Charity's objectives.
Developed placements in Health & Social Care settor for residents.
Increased sUPPOrt for student pla￿ments across Kairos, servi￿5 and through the Recovery Communities programme
commissioned by Southwark Council.
Continued to review and update policies and procedures.
Continued to work on the development of Kairos, archive5 and websfte.
Increased focus on the charity's cross-operational risk management pro￿5￿ and documentation.
Continued development of volunteering and the DWP Permitted Work scheme.
Continued pursuit of good environmental prath"ces, wherever possible. The Kairos bee project continues to flourish, with
environmental and Social benefits Qsuch as volunteering for resKients).
Continue to install wi-fi in all Move-on houses..
additional
The trustee5 Wish to put on record their thanks to their loyal and hardworking staff and to all those who volunteer their time in many
different capaclties.
Page 3

KAIROS COMMUNITY TRUST (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
srRATEGIC REPORT
Financial review
Financial position
The trust's principal sources of income continue to be housing trEnefit. Supporting People funding and residential care home fees, as
well as funds raised from activitie5 and appeals. Together these enable it to provide care and rehabilitation, mainly on a residential
basis. to its dienl group, thus fulfilling its charitable aims. All the trust's assets are used directly or indirectly in furthering its
charitable purpose.
Principal risks and uncertainties
The trust￿5 have reviewed the risks inherent in the activities of the trusi. These include..
The remote p055ibility of a significant change in public policy that could drastically reduce its main sources of income.
Risk related to Complian￿ and regulatory requirements.
Fl'sk ass(Kiated with ongoing rnaintenan￿ needs to keep its freehold property to a go¢xl standard.
Inherent risks arising from being a people-based organisation.
Additional key risks faced by the trust are..
Potential for fraud and error.. mitigated through segregation of duties, intemal controls and financial policie5.
risks arising from emerging technologles .' mitigated by outsourcing ￿ security management,
In view of these risks the trustees have re501ved to seek to move towards retaining a balan￿ in the general fund of at least
£500,000.
Page 4

KAIROS COMMUNITY TRusf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
srRATEGIC REPORT
Financial and risk management objectives and policies
Risk Mitigation
The following key risks have been identified,,
Funding and financial stability . the trust would be direcuy impacted by wider government policy shffts that negativety
impart funding for housing bene fit and soci31 seNices provision.
The tru5Vs approach includes diversified funding streams. In addition to housing benefit and social Servi￿ funding, its
post-detox day pmgrammes (Aftercare,. Garden Day Programffle) and residential rehabilitation facilities at Bethwin
Road accept Service users from the wider community- To fund specific prDjects, a wider funding base is pursued: for
example, the organisation is collaborating with the London Borough of Southwark to establish additional therapeutic
and ￿Cial activities that support individuals, wellbeing. Kairos a150 secured a grant from the Community Organisations
Cost of Living fund to help cover rising utility and stafffing costs and to support residents in obtaining white goods for
their transition from its services. The Trustee5 ￿riodiCallY assess costs to ensure Kairos Community Trust ￿MaInS
efficient and c05t-effective.
complian￿ and Regulatory risk .. the trust i5 diredy impacted by regulatory changes, such as those related to CQC
accreditstion (as held by the Bethwin Road residential rehabilitation ￿ntre), Health and Safety legislation, the Charity
Commission and requirements fo r Houses of Multiple Occupancy (HMOS).
The trust mitigates this rlsk by providing ongoing staff training and supeNision to ensure compliance with current
regulation and standards, as demonstrated in response to changes to the CQC framework In January 2024. Regular
managers, meeting are held betsveen business units and the charity's Director, who also convenes regulady w￿h
TrLtst&s. Compliance monitoring and repxjrting are in place to ensure that appropriate stakeholders are fully Infomied
and up-to-date with regulatory requirements and their fulfilment. The organisation is audited annually by extemal
auditors and operates in accordance with kxjlides and procedures ratified by the Tmstees.
Stafflng.. Kairos Community Trust is a Feople-based operation with an exp*rienced and committed long-term workforce.
The W0￿fOrCe is one of the organisatlon's strengths but also poses potential risks such as when members of this
workforce approach ￿tIrernent. If this occurs simultaneously across business units there is a risk that the
organisation's character and ethos could be negatively affected. However, Kairos has a robust operational and
stratsgic strutture with strong values,allowing it to manage sud) or similar periods (such as instan￿5 of long-tem
illness) effectively.
The organisation also mitigates the risk of stsgnation by prov￿Ing ongoing training for emerging areas (such as
chemsex or novel psychoactive SUbstsn￿ - for frOn￿lne staff). Regulated parts of the organisation have complian
obligations ensuring they remain adaptable and up-to-date with new requirements.
Potential for increased demands on staff resulting in an overstretched workload, resources and workforce:.
The trust mitigates this risk by continuousty addressing staff well-being, fDStering a supportive working environment
and proving opportunities for professional development. For instance, therapeutic staff receive clinical supervision on a
fortnightly basis. In addition, recognising the challenging economic climate the trust upholds its ethical commitment to
stsff by continuing to provide annual pay reviews and salary increases which also seNe to retain expertise.
The trust is intentional in supporting residents, growth and development. Members of the Kairos community regularfy
volunteer within the organisation's servi￿5 while others work up to sixteen hours per week under Department of Work
and Pensions, Permitted Scheme. Volunteers have b￿n encouraged to complete Levels Il and III in Health and Social
Care and staff have online acce% to Social ca￿ TV for additional mandatory and optional training. Kairos Community
Trust also participates in the professional training of new counsellor on diploma and degree courses, offering placement
required for accreditstion.
Risk of voids is fattored into the ineligible charge calculations agreed with local authorities,
Page 5

KAIROS COMMUNrrY TRusf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
srRATEGIC REPORT
Maintenance requiremerts . Kairos Community Trust OFerates a ne￿Ork of thity SUPPX)rted houses, alongside its co
t￿atment and rehabilita tion *rvices and administration offi￿. Maintslning these buildings, some of which are older, to a
good standard requires o ngoing attention.
This year Kairos Comrnunty TNst's maintenan￿ team has grown to indude a third wod(er. Outsourcing continues
where necessary, such as plumbing and electrical servi￿.
In addrtion to routing maintenance and upkeep the organisation has a maintenan￿ Plan in pla￿, with three to ft)ur
pmperties Sch￿￿1￿1 for extemal work during any given period. A maintenan￿ Steering Committee established this
year, includes Faolities and Admin management representstwes from the Maintellan￿ tea and cross-operational
service management. It meets regularly to discuss strategic Maintenan￿ and prioritisation.
Kairos continues to work with CRASH charity, the charitable wing of the construttion industry, and other donors. This
year the organisation has beneftted from a complete ￿n0VatIOn of the bathrooms at Bedwin Road, faalitsted by
(RASH and its partners. Other contributions include the provision of thity-foot scaffold from and anonymous donor
and six months, worth of paint from Dulux.
Page 6

KAIROS COMMUNrrY TRLisf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
srRATEGIC REPORT
Future plans
After a period of growth, a strategy of consolidation will guide the charity over the coming year. This will follow a time of reflection,
remew and, where ￿e￿Ssary, realignment of the four key pillars on which the charity is built, opeTrtes and is dependent.. finances,
properties, programme5, Staffing.
Evaluate ffinances and especially the way we generate revenue. Anatyse and update Glpital value, in particular carry out
valuation of the hventy tsvo owned properties.
Maxymise p)tential of propertie5 through a developmenL refurbishment and decoration plan. The Trust intends to buy own
propertie5 wherever possible.
Evaluate and review the purpose, suitability, and application and success of all Kairos programmes and how they Work as the
intended pathways progression for the charity's therakEUtic support aims and objectives.
Review stafffing levels and/with trustee committee. Evaluate 5uitsbility of staff in the implementation of programmes. Review
training and supervision of staff. Look at Suc￿ssion.
In general, the demand for the 5eNices and support offered by the tsust continues to exceed its ability to provide for all applicants.
Targets for the coming year
Buy rather than rent propety when Po￿lbIe and thereby consolidate the charlty's finandal revenue base.
Focused training (mandatory) of staff and volunteers to comply with relevant regulations and the Charity objectives.
A reflectionldlalogue on succession will be initiated and followed through by the Trustees.
- Completion of management 'away day,.
Completion of a Trustees 'away day,.
Continue to embed Kairos, crimlnal lustlce work at our North London houses.
Continue to work wlth CPASH in development and refurbishment of properUes.
Continue to review and update policies and procedures.
Review strfflng. Continue to review and update all job descriptions.
Continue to review assessment format for Move-in houses.
Continue to Implement the refurbishment and decoration plan for Kairos owned houses.
Carry out pre-planning maintenance surveys of selected houses with the help of CRASH and their patmns.
Continue with the refurbishment at Bethwin Road.
Explore funding opportunities through the Communications and Development Officer.
Continue to develDP women's services.
Continue to install Wi-Fi in all Move-on houses.
Add￿lOnal targets for next year,.
Open another women's house.
Appoint a female safeguarding lead.
Work with Wandsworth Council's Commissioners in tKJssible replacement of move-on house at St Ann's Crescent and explo￿ other
areas for collaboration, such as work with women coming from prison.
Continue collaboration with Southwark Council in implementation and development of the 'Recovery Communitie5' initiative
supporting one-to-one counselling, a monthly walking group, and the Nunhead Psychotherapy Group group therapy.
Work with CRASH Charity in development of the workers. house in Gabriel Street SE23.
Complete review of policies and procedures.
Upgrade tr systems.
Review of staffing throughout programmes.
Continue to consolidate criminal justice work in North London, a5 agreed with the National Lottery Reaching Communities.
Page 7

KAIROS COMMUNrrY TRusf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
srRucfuRE, GOVERNANCE AND MANAGEMEKr
Governing document
The trust is a charity, which was registered on 31 January 2007 under number 1117763, governed by a memorandum and articles of
association dated 27 October 2006 and as amended on 24 November 2017. On l April 2007 it succeeded to the aims and objectives,
and the assets, of a charity called by the same name, which in turn in 1997 had succeeded to the Kilburn Nlght Shelter.
The trust was incorporated as a company limited by guarantee on 27 October 2006. The trustees are also directors of the company.
This report covers the year ended 31 March 2024.
Recruitment and appointment of new trustees
Trustees may be appointed by a resolution of the Board. New trustees a￿ appointed by the existing trustees when they consider
that additional skills or viewpoints are needed. Training for new and existing tnjstees is provided from time to time, as and when the
trustee body identifies the need for it. Trustee meetings are heky a￿￿t nine times a year. The trustees appoint a committee which is
entrusted with all ordinary decision-making, although constitutional wwers remaln with the trustees. They may co-opt additional
Committ￿ members If they wish.
Oryanisational strurture
The Board consists of not fewer than five and not more than ￿e5ve Fersons and the charity must always have a minlmum of three
Trustees. No person under the age of sixteen may be appointed as a Trustee.
Personnel who are the dirertors of the charitable company and the senior management team comprlse the key management
rsonal of the charity in charye of directing and controllingi running and otErating the trust on a day-to-day basi5, led by the
Direttor Mossie Lyons. All trustees give up their time freely and no trustee received remuneratlon in the year, tktails of tnjstees,
expenses and related party transactions are disclosed in note 12 and note 22.
Key management remuneration
The pay of senior staff is reviewed annually and normally increases in accordan￿ with average earnings. The trustees LEnchmark
salaries against pay levels in similar sized charities in the same sector, adjusting for additional responsibilities. If recruitment is
difficult a market addition may be considered.
REFERENCE AND ADMINIsfRATIVE DETAILS
Registered Company number
05981181 (England and Wales)
Registered Charity number
1117763
Registered office
235 Valley Road
London
SW16 2AF
Truste
Mrs S M D Aboim
Rev D P M Aitkins
GDSCBarry
P T Carter
C O DAg05tino
S F Mccarthy
Mrs H A Morrin
Mrs S Potter
Dr J Mordhorst
Company Secretary
Mrs D Woodward-￿nn
Page 8

KAIROS COMMUNtrY TRusf (REGIsfERED NUMBER: 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND AI)MINIsfRATIVE DEfAILS
Auditors
Carleys
Statutory Auditor
Second Ftwr South
The Fitted Rigging House
The Historic D(￿kyard
atham
Kent
ME4 4TZ
The day-to-day njnning of the charity has been delegated to the management team, constituting..
HEAD OFFICE & SUPPORTED HOUSING MOVE-ON TEAM
D1￿Ctor. M055ie Lyons
Admin Manager: Ll)rothy Woodward-l*nn
Move-on Manager: Matt Dear
Finan￿ Controller: Oyewande Oke
LINDEN GROVE ABfflNENCE-SUPPORT HOSTEL
Manager.. vIn￿￿t Mahe
BEfHWIN ROAD RESIDENTIAL REHAB
Manager.. Lee Slater
GARDEN DAY PROGR4MME
Manager: Tim Penrice
AFfERCARE PROGRAMME
Manager: Jessica Rood
srATEMENT OF TRusfEES' RESPONSIBILrrIES
The trustees (who are also the directors of Kairos Communlty Trust for the purwses of company law) are respjnsible for preparing
the Report of the Trustees and the finanoal statements in accordance wlth appllcable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Prathce).
Company law requires the trustees to prepare finanoal statements for each financial year which give a true and fair view of the state
of affairs of the charitable company and of the incoming resour￿5 and application of ￿SOurCes, including the income and
expenditure, of the charitable company for that period. In preparing those financial siatements, the trustees are required to
select suitable accounting policies and then apply them consistenljy.
obseNe the meth(xls and principles in the Charity SORP;
make ]udgements and estimates that are reasonable and prudent,.
state whether applicable accounting strdndards have I￿en followed, sub]"ett to any material departures disclo￿￿ and explain&l in
the finanoal statements;
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charitable company will
continue in business.
The trustees are ￿poNsible for keeping prop*r accounting records which disclose with reasonable accuracy at any time the finanaal
POSition of the charitsble company and to enable them to en5Lire that the financial statements comply with the Companies Art 2006.
They are alx) responsible for safeguarding the assets of the charitsble company 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 charitsble company's auditor5 are unaware; and
the trustees have tsken all steps that they ought to have tsken to make themselves aware of any relevant audlt informabon and
to establish that the auditors are aware of that information.
Page 9

KAIROS COMMUNrrY TRusf (REGIsfERED NUMBEIL. 05981181)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
AUDrroRS
The audftors, Carleys, will be proposed for re-appointment at the forthcoming Annual General Meeting,
Report of the trustees, incorporaLing a Strat￿[C report, approved by order of the board of trustees, as the company directors, on
..19..111 .l.XY........... and signed on the board's behalf by..
PTCa
r- Trustee
Page 10

REPORT OF THE INDEPENDENT AUDITORSTO THE MEMBERS OF
KAIROS COMMUNITY TRusr
Opinion
We have audited the financial statements of Kairos Community Trust (the 'charitsble company,) for the year ended 31 March 2024
which comprise the Statement of Financial Activrties, the Balance Sheet, the Cash Flow Statement and notes to the finanaal
statements, including a summary of significant accounting poliaes. The financlal ￿porting framework that has been applied In their
preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting practi￿).
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and
application of resources, including its income and expenditure, for the year then ended,.
have t￿en properly prepared in accordance with Untted Kingdom Generally A(￿pted Accounting Prattice,. and
have ￿￿en prepared in accordance with the requirements of the Companies Att 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our
respon5ibilitie5 under those standards are further descriLEd in the Auditors, responsibilities for the audit of the financial statements
secbon of our report. We are independent of the charitable company in accordance with the ethical requirernentS that are relevant
to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilitie5 in accordance with these requirements. We believe that the audit evidence we have obtained 15 sufficient and
appropriate to provide a basis for our opinion.
Condusions relating to going concern
In auditing the financial statements, we have concludej that the trustees, use of the going concern basis of accounting in the
preparation of the financial ststements is appropriate.
Based on the WO￿ we have performed, we have not identified any material un￿rtaIntieS ￿latIng to events or conditions that,
Indivldually or collectively, may cast significant doubt on the charitsble company's abllSty to continue as a going concern for a period
of at least ￿e1ve months from when the finanaal ststements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with resiEtt to going cOn￿M are described in the relevant settions of this
report,
Other infomiation
The trustees are responsible for the other Informa￿On. The other information comprises the information Included in the Annual
Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other informab'on and, except to the extent otherwise explicity stated in
our report, we do not express any form of assuran￿ conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent with the finanaal statements or our knowledge obtained in the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencie5 or appa￿nt material misstatements, we
are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that
fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Att 2006
In our opillion, based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial staternent5 are prepar&1 is
consistent with the financial statements; and
the RetMJrt of the Trustees has been prepared in accordance with applicable legal requirements.
Page 11

REPORT OF THE INDEPENDENT AUDrroRS TO THE MEMBERS OF
KAIROS COMMUNITY TRUST
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitsble company and its environment Dbtained In the course of the audit,
we have not identifi'ed material misstatements In the Report of the Trust&S.
We have nothing to report in respect of the following matters where the Companies Att 2006 requires us to report to you if, in our
opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches n()t
visited by us; or
the financial statements are not in agreement with the accounting records and returns,. or
rtain discbsures of trustees, remuneration specifled by law are not made,. or
we have not received all the information and explanat￿n$ we requlre for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the thjstees (who a￿ also the directors of the charitable
company for the purposes of company law) are responsible for the preparats'on of the financial Statements and for tseing s3tisfied
that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparats'on of
financial ststements that are free from rnater￿al misststement, whether due to fraud or error.
In preparing the financial statements, the trustees are reswnsible for assessing the charitsble company's abllty to continue as a
going concern, disclosing, as applicable, matters related to golng concem and using the golng concern basis of accounting unless the
trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our responsiblllties for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ at#)Lbt whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue a Rep)rt of the Endependent Auditors that includes our opinion.
Reasonable assurance is a high level of assuran￿, but is not a guarant￿ that an audit conducted ￿n accordan￿ wlth ISA5 (UK) will
always detect a material misstatement when tt exists. Misstatements can arise from fraud or error and are considered material if,
individually or in the aggregate, they COLbld reasonabty tse expected to Influen￿ the economic decision5 of users taken on the basis
of these finanaal statements.
Because of the Inherent limitations of an audit, there is a risk that we wlll not detect all Irregularities, including those leading to a
material misstatement in the financlal statements or non-complian￿ with regulation. This risk increases the more that compliance
wrth a law or regulation is removed from the events and transactlons refletted in the financial statements, as we will be less likely to
become aware of instances of non-compliance. The risk is also greater regarding irregular￿tieS occurring due to fraud rather than
error, as fraud involves intentional concealment, forgeryi collusion, omission or misrepresentation.
In identifying and assessing risks of material misstatement In respert of Irregularities, Including fraud, our approach was as follows..
we obtained an understsnding of the nature of the tharitsble company's activities and the sertor in which it operates, including
the legal and regulatory frameworks that are appllcable to the charitsble company and of how it is complying with those
frameworks.
we enquired of management about their own identffication and assessment of the risks of irregularities, including any known
instances of fraud.
we discussed matters concerning non-compliance with laws and regulations and how fraud Might occur including assessment of
how the financial statements might be susceptible to frèud.
As a result of these procedu￿5 we consider that the most significant laws and regulations relating to the financial statements are the
charl￿eS Act 2011, the regulations ￿lating to the sk￿clfiC accounting and reporting requirements appllcable to charitsble companies,
and the Companies Act 2006. We performed audit procedures to enable us to detett non-compliance with significant laws and
regulations whith may have a material impact on the financial statements which included reviewing disc105ures within the finanaal
statements and inspecting correspondence with regulatory authorities.
We considered the risk of fraud through management override and revenue recognition as the areas where the financial statements
were most susceptible to material misstatement due to fraud. In response, we incorporated testing of the appropriateness of journal
entn'es, assessing judgements made by management In making accounting estimates and evaluating the business rationale for any
signrficant unusual transattions or those outsKle the nomial course of business.
A further description of our responsibilities for the audit of the financial ststements is located on the Financial Repo￿n9 Council's
website at www.frc.org.uklauditorsresponslbllltles. This description forms part of our Report of the Independent Auditors.
Page 12

REPORT OF THE INDEPENDENT AUDrroRS TO THE MEMBERS OF
KAIROS COMMUNITY TRusr
Use of our report
This rewrt is made solely to the charitable company's memLErs, as a bcéy, in accordance with Chapter 3 of Part 16 of the
Companies Att 2006. Our audit work has been undertaken so that we might state to the charitsble companvs members those
matters we a￿ required to state to them In an auditors, report and for no other purpose. To the fullest extent permitted by law, we
do not accept or assume ￿SpOnsIbl11ty to anyone other than the chariiable company and the charitable company's memLErs as a
dy, for our audit work, for this report, or for the opinions we have fomied.
Claire Ralph (Senior Statutory Auditor)
for and on behalf of Carleys
statutory Auditor
S￿Ond Hoor South
The Fitted ￿ggIng House
The Histr)ric Dockyard
Chatham
Kent
ME4 4TZ
Page 13

KAIROS COMMUNITY TRusr
srATEMENT OF FINANCIAL AcrIvrriES
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restr5tted
funds
Notes
INCOME AND ENDOWMENTS FROM
tknnation5 and legacies
81,590
285,737
367,327
126,813
Charitsble artivities
ca￿ home and after Ca￿ fees
Housing tEnefit
SuptK)rting P8)ple Fund
Residents, Contribution
589,243
2,345,700
41,860
156,876
589,243
2,345,700
41,860
156,876
506,680
2,140,458
43,070
148,311
Other trading activities
Investment income
76,549
38,671
76,549
38,671
68,994
15,053
Total
3,330,489
285,737
3,616,226
3,049,379
EXPENDrruRE ON
Raising funds
315
315
8,537
Charitable activities
aritsble activities
2,411,737
171,521
2,583,258
2,315,878
Totsl
2,412,052
L71,521
2,583,573
2,324,415
NEf INCOME
Transfers between funds
918,437
(14,933)
114,216
14,933
1,032,653
724,964
19
Net movement in funds
903,504
129,149
1,032,653
724,964
RECONCIUATION OF FUNDS
Total funds brought fotward
(165,877)
11,804,423
11,638,546
10,913,582
TOTAL FUNDS CARRIED FORWARD
737,627
11,933,572
12,671,199
11,638,546
The notes form part of these financial statements
Page 14

KAIROS COMMUNrrY TRusf (REGIsfERED NUMBER: 05981181)
BALANCE SHEEr
31 MARCH 2024
2024
Totsl
funds
2023
Totsl
funds
Unrestritted
fund
Restricted
funds
Notes
FIXED ASSErs
Tallgible assets
14
16,866
11,512,056
11,528,922
11,552,379
CURRENT ASS￿5
Debtors
Qsh at bank and in hand
15
228,202
1,026,579
175,510
246,006
403,712
1,272,585
196,862
417,308
1,254,781
421,516
1,676,297
614,170
CREDrroRS
Amounts falling due within one year
16
(233,716)
(233,716)
(219,022)
CURRENf ASSEfs
1,021,065
421,516
1,+12,581
395,148
TOTAL ASSETS LESS CURRENT LIABILrriE5
1,037,931
11,933,572
12,971,503
11.947,527
CREDrroRS
Amounts falling due after rn0￿ than one year
17
(300,304)
(300,304)
(308,981)
NEf ASSETS
737,627
11,933,572
12,671,199
11,638,546
FUNDS
Unrestricted funds
Restrrcted funds
19
737,627
11,933,572
(165,877)
11,804,423
TOTAL FUNDS
12,671,199
11,638,546
The financial statements were approved by the Boèrd of Trustees and authorised for issue on
were signed on its behalf by..
Iq 111 /l(tr
and
P T Carter- Trustee
The notes fomi part of these financial statements
Page 15

KAIROS COMMUNrrY TRusr
CASH FLOW sfATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notss
Cash flows fn)m operating aLtivities
Cash generated from operations
22
849,029
738,418
Net cash provided by operating activities
849,029
738,418
Cash flows from investing activities
Purchase of tangible fixed assets
Interest re￿iVed
(2,329)
38,671
(2,005,945)
15,053
Net cash provided byl(used in) investing activities
36,342
(1,990,892)
Cash flows from flnancing activities
Loan repayments in year
Interest payments
{5,802)
(24,292)
(8,767)
(15,635)
Net cash used in financing activities
(30,094)
(24,402)
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
855,277
(1,276,876)
417,308
1,694,184
Cash and cash equivalents at the end of the
reporting period
1,272,585
417,308
The notes fomi part of these financial statements
Page 16

KAIROS COMMUNrrY TRusr
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the tharitable company, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charibes SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Prattice
applicable to charits.es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have I￿en
prepared under the historical cost convention.
At the time of approving the financial statements, the trustees have undertaken an asSe￿ment of the adequary of the
resources available to the charity and have a reasonable expectation the charity has adequate resour￿ to continue in
operational existen￿ for the foreseeable future and accordingly continue to adopt the going concern basis of accounting in
preparing the financial statements.
Income
All income is ￿CogniSed in the Statement of Financial Activibes On￿ the charity has entitlement to the funds, it Is probable
that the income will be ￿e1Ved and the amount can be measured reliably.
Voluntsry income is re￿iVed by way of donations and gift aid tax. Donations reccunised when ￿e1ved and gift aid tsx
15 accrued on applicable donat￿n$ in the same year.
Income from fundraising events is recognised when it has been eamed, provided it can te quantlfied.
Investment income is recogni5ed when receivable.
Grants are recognised when the charity txomes unconditionally entitled to the grant. Grants to fund the purchase of fixed
assets are taken to income when re￿ived.
Income from government and other public authorities is recognised when It Is receivable.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that
expenditure, it is probable that a transfer of economic benefits will be required In settlement and the amount of the
obligation can be measured reliably. Expendthre is accounted for on an accruals basis as liabilities are inojrred.
Expenditure is dassified by activty. The costs of each activ.ty are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable to a Single activity are allocated
directly to that activity. Shared costs which contribute to more than one activity and support costs which are not
attributable to a single activity are aptx)rtioned between those activities on a basis consistent with the use of ￿$oUr￿.
Centrdl stsff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the
assevs use.
Expendthre includes unrecoverable VAT which is reported as part of the cost to which it reSate5.
Charitsble expenditu￿ comprises all the c05t5 of providing the programme of rehabilitation from alcohol and drug
de￿ndenc1 with accommodatrin and support, together with the appropriate protx)rtion of support costs. The allocation of
support costs is Set out ill note 9.
G0Veman￿ costs include the cost of meeting the charity's stattjtory requirements and strategSc management.
allocation of governance costs is set out in note 9.
The
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each a5*t over Its estimated usefvl lrfe.
Freehold property
Long leasehold
Medical and gym equipment
Trot provided
Not prowded on land, and on bulldlngs
25910 on cost
Page 17
continued...

KAIROS COMMUNrrY TRusr
NOTES TO THE FINANCIAL sfATEMEpifs - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- continued
Tangible fixed assets
Fixtures and fittings
25% on cost
Tangible fix￿ assets are initially measured at cost and Subsequently measur&l at cost or valuation, net of depreciation and
any impairment losses.
The gain or 1055 arising on the disposal of an a￿et is detemined as the differences between the sale pr￿edS and the
carrying value of the a￿et, and is recognised in the statement of financial activities.
Impairnient of fixed assets
At each repo￿"ng end date, the trust reviews the carrying amounts of its tangible assets tr) deternine whether there is any
indication that those a55ets have suffered an impaimient lo￿. If any such indication exists, the recoverable amount of the
asset is estimated in order tr) determine the extent of the impaimient10ss (if any).
Taxation
The charity is exempt from coryxjration tsx on its charitable attlviues.
Fund accounting
Unrestricted funds can ke used in accordan￿ with the charftsble obj'ectives at the discretion of the trustee5.
Restritted funds can only ke used for particular ￿StrItted purwses within the obj'ects of the charity. Re5trittion5 arise when
specified by the donor or when ftjnds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements,
DONATIONS AND LEGACIES
2024
Totsl
funds
2023
Totsl
funds
Unrestricted
fijnds
Restritted
funds
Donations
Gift aid
Grants
49,573
1,478
30,539
49,573
1,478
316,276
14,453
285,737
112,360
81,590
285,737
367,327
126,813
Grants re￿ived, included in the above, are as follows,.
2024
2023
HMRC grdnts
Bexley Council
CRASH
arity lob
aaredon Horne Care
The National Lottery Community Fund - Community Organisations C05t of Living
Fund
The National Lottery Community Fund - RC London and South East Region
Tuming Point
WorkforTr Development Fund
4,999
800
85,481
15,000
6,080
74,374
230,221
io,ooi
1,680
316,276
112,360
Page 18
continued.-

KAIROS COMMUN￿ TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
OTHER TRADING AcrIvrrIE5
2024
Total
funds
2023
Totsl
funds
Unrestritted
funds
Restrirted
funds
Fundraising events
Rent and miscellaneous income
2,026
74,523
2,026
74,523
5,904
63,090
76,549
76,549
68,994
INVESTMENT INCOME
2024
Total
fund5
2023
Total
fund5
Unrestricted
funds
Restritted
ftjnds
Dewsit account interest
38,671
38,671
15,053
INCOME FROM CHARITABLE AcfIviTIES
2024
2023
Activity
Care home and after care fees
Housing benefft
Supporting People Fund
Residents, Contribution
Care home and aftercare fees
Housing benefit
Supporting people funding
Residents, contribution
589,243
2,345,700
41,860
156,876
506,680
2,140,458
43,070
148,311
3,133,679
2,838,519
Incoming resour￿$ from government arKI public autlKbrities
Care home and aftercare fees, housing benefit and income from the Suppjrting People scheme, totalling £2,976,803 (2023..
£2,690,208) have been received from gDvemment and public authorities.
RAISING FUNDS
Raising donations and legacies
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restricted
funds
Publicity and fundraising
SupkX)rt costs
315
315
1,055
7,482
315
315
8,537
Page 19
contlnued..

KAIROS COMMUNrrY TRusr
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
CHARrrABLE AcrIvrrIES cosrs
Direct
Costs (see
note 8)
Support
costs (see
note 9)
Totals
Charltsble attivities
2,204,151
379,107
2,583,258
DIREcf COSTS OF CHARrrABLE AcrIvrrIES
2024
2023
Staff cost5
Counsellors, fees
Therapists
Drug and alcohol testing
Volunteers, and counsellors, expenses
Housing costs
FcK)d and household supplies
Transport
Interest payments
Medjugoiie costs
Depreciation
1,106,053
12,803
4,680
31,654
63,923
747,747
116,813
25,972
24,292
44,427
25,787
1,002,182
11,243
4,968
24,978
58,666
664,991
104,881
24,089
15,635
9,998
27,469
2,204,151
1,949,100
SUPPORT cosrs
Governance
costs
Management
Totals
Charitsble ath'vities
351,578
27,529
379, IQ7
Activity
Managemellt
Governance costs
Basls of all￿atiOn
Charitsble actNities 980/0, Fundraislng 2Wo
Charitsble actlvlties 980/0, Fundraising 20/0
Governance costs include auditors costs of £12,000 (2023.. £12,000) for audit f￿5 and non-audit services of £3,300 (2023;
£3,300) inclusive of VAT.
io.
NEf INCOMEI(EXPENDrruRE)
Net Incomel(expenditure) is ststed after chargingl(credlting)'.
2024
2023
Depreciation - owned assets
25,786
27,468
Page 20
continued...

KAIROS COMMUNrrY TRusr
NOTES TO THE FINANCIAL STATEMEKfs - continued
FOR THE YEAR ENDED 31 MARCH 2024
ii.
TRUSTEES, REMUNERATION AND BENEFrrs
None of the trustees and directors (or any ￿rSOnS connected wth them) recewed any ￿M￿neratIOn or other benefits from
the trust for the year ended 31st March 2024 nor the year ended 31st March 2023.
Trust￿ liability insurance was included within the premium paid for general insuran￿.
Trustees, expenses
The￿ were no trust￿, expenses patd for the year ended 31 March 2024 nor for the year ended 31 March 2023.
12.
StAFF cosrs
2024
2023
Wage5 and salaries
1,319,406
1,200,019
1,319,406
1,200,019
The average monthty numkr of employees during the year was as folk)ws'.
2024
45
2023
44
Employees
There was one employee whose annual remuneration wa5 £60,000 or mre.
13.
COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIvrrIES
Unrestrfcted
fund
Restricted
funds
Totsl
funds
INCOME AND ENDOWMENfs FROM
Donations and legacies
26,333
100,480
126,813
Charitable activities
Care home and after Ca￿ fees
Housing benefft
SupFKJrting People Fund
Residents, Contribution
506,680
2,140,458
43,070
148.311
506,680
2,140,458
43,070
148.311
Other trading activities
Investment income
68,994
15,053
68,994
15,053
Total
2,948,899
100,480
3,049,379
EXPENDITURE ON
Raising funds
8,537
8,537
Charitable activities
Charitable activities
2,304,848
11,030
2,315,878
Totsl
2,313,385
11,030
2,324,415
NEf INCOME
Transfers between funds
635,514
(1,901,673)
89,450
1,901,673
724,964
Page 21
continued...

KAIROS COMMUNrrY TRusr
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
13.
COMPARATIVES FOR THE sfATEMEMf OF FINANCIAL ACTIvrrIES - continued
Unrestricted
fund
Restricted
funds
Totsl
funds
Net movement in funds
(1,266, 1591
1,991,123
724,964
RECONCILIATION OF FUNDS
Total fund5 brought foThvard
1,100,282
9,813,300
10,913,582
TOTAL FUNDS CARRIED FORWARD
(165,877)
11,804,423
11,638,546
14.
TANGIBLE FIXED ASSETS
Medical
and gym
equipment
Freehold
property
Long
leasehold
cosr
At l April 2023
Additions
Disposals
11,422,225
540
89,291
4,256
(4,256)
At 31 March 2024
11,422,765
89,291
DEPRECIATION
At l April 2023
Charge for year
Eliminated on disposal
4,256
(4,256)
At 31 March 2024
NEf BOOK VALUE
At 31 Marth 2024
11,422,765
89,291
At 31 March 2023
11,422,225
89,291
Page 22
continued,..

KAIROS COMMUN￿ TRusr
NOTES TO THE FINANCIAL sfATEMEMfs- continued
FOR THE YEAR ENDED 31 MARCH 2024
14.
TANGIBLE FIXED ASSEfs- continued
Fixtures
and
fittings
Motor
vehicles
Totsls
COST
At l April 2023
Additions
Distx)sals
146,423
1,789
79,746
11,741,941
2,329
{4,256)
At 31 March 2024
148,212
79,746
11,740,014
DEPREaATION
At l April 2023
Charge for year
Eliminated on disposal
136,344
7,048
48,962
18.738
189,562
25,786
(4,256)
At 31 March 2024
143,392
67,700
211,092
NEf BOOK VALUE
At 31 Marth 2024
4,820
12,(H6
11,528,922
At 31 March 2023
10,079
30,784
11,552,379
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Bad debt provision
other debtors
Stsff and resldent loans
Prepayments and accrued income
185,441
{4,446)
13,679
5,766
203,272
145,957
(4,446)
20,226
16,211
18,914
403,712
196,862
16.
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Bank loans and overdrafts (see note 18)
Trade (Teditors
Soaal security and other taxes
Housing benefft refundable
Accrued expen25
9,481
51,649
23,731
130.481
18,374
6,605
47,142
21,953
122,586
20,736
233,716
219,022
Page 23
continued,.

KAIROS COMMUNTfY TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
17.
CREDrroRS: Amouiifs FALLING DUE AFfER MORE THAN ONE YEAR
2024
2023
Bank loans (see note 18)
300,304
308,981
18.
LOANS
An anatysis of the maturity of loans is gwen below..
2024
2023
Amounts falling due within one year on demand..
Bank loans
9,481
6,605
Amounts falling between one and t￿0 years:
Bank loans - 1-2 years
300,304
308,981
19.
MOVEMENT IN FUNDS
Net
movement
in fijnds
Transfers
lE1￿een
funds
At 114123
3113124
Unrestricted funds
General fund
(165,877)
918,437
(14,933)
737,627
Restricted funds
Gym equipment fund
Medjugorje fund
Property fund
Community Organisations Cost of Living Fund
RC London and South East Region
4,463
288,444
11,511,516
(4,463)
(44,427)
244,017
11,512,056
540
18,856
(18,856)
177,499
177,499
11,804,423
114,216
14,933
11,933,572
TOTAL FUNDS
11,638,546
1,032,653
12,671.199
Net movernent in funds, included in the above are as follows..
Incoming
resources
Resour
expended
Movement
in funds
Unrestricted funds
General fund
3,330,489
(2,412,052)
918,437
Restricted fvnds
Medjugofje fund
Communty Organisations Cost of Living Fund
RC London and South East Region
(+1,427)
(74,373)
(52,721)
(44,427)
(18,856)
177,499
55,517
230,220
285,737
(171,521)
114,216
TOTAL FUNDS
3,616,226
(2,583,573)
1,032,653
Page 24
continued...

KAIROS COMMUNITY TRUST
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
19.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
311123
At 114122
Unrestricted funds
General fund
1,100,282
635,514
(1,901,673)
(165,877)
Restricted funds
Gym equipment fund
Medjugorie fund
Property fund
4,463
298,442
9,510,395
4,463
288,444
11.511,516
(9,998)
99,448
1,901,673
9,813,300
89,450
1,901,673
11,804,423
TOTAL FUNDS
10,913,582
724,964
11,638,546
Comparative net movement in funds, included in the above are as follows,,
Incoming
Resour
expended
Movement
in fijnds
Unrestricted funds
General fund
2,948,899
(2,313,385)
635,514
Restricted funds
Medj'ugorje fund
Property fund
Propety repair fund
(9,9981
(9,998)
99,448
99,448
1,032
(1,032)
100,480
(11,030)
89,450
TOTAL FUNDS
3,049,379
(2,324,415)
724,964
ui
ment Fun
This was for gym equipment that was Pu￿hased some years ago, the expense was shown through general unrestricted
nds rather than against the fund designated for it. The gym equipment has been distM)sed of in the accounts this year and
therefore a transfer has LEen made from the gym equipment fund to the general fund to reflect the corrett position.
The Medj'ugofje fund is funded by anonymous donors, to enable some Kairos residents to visit the shrine at Medjugorie in
Bosnia as a part of their rehabllttat6on prO￿S5.
Pro
Fund
The property fund is a designated fund which has been set aside out of the unrestricted fund by the trustees for specific
purwses.
The propety fund was set up in 1995 by the Kilbum Night Shelter Project, the predecesg)r of this trust, in order to acquire
propety to house rehabilitated residents. This fund includes any additions to owned propertles such as building extensions,
major refurbishment and improvements. Transfers from the general fund have been made as required each year, to fund
the planned purchases and refurbishments undertaken.
Page 25
contlnued..

KAIROS COMMUNITY TRusr
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
19.
MOVEMENT IN FUNDS - continued
Communi
Organisations Cost of Livin
Funding from The Community Cost of Living Fund was delivered by The National Lottery CommLrnty Fund. Funding was
received to allow Kairos to expand their aftercare offer to include essential white goods and furniture to residents to support
wtih a smcK)th transition into independent living. The fund expired on 31st March 2024.
ondon and South East Re
on Fynd
Funding for the RC London and South East Region Fund was also delivered by The National Lottery Community Fund. The
funding was received to cover the salary costs of 2 specialist workers over a 3 year period, to allow Kairos to continue it
Prisoner Response work, expanding its prison outreach servi￿ and provide greater support to more vulnerable people,
particularly women. The totsl grant receivable has ￿en recognised in the accounts to 31st March 2024 although the costs
will LE expensed as inCUr￿d in the 3 year period to 31st July 2026.
20.
EMPLOYEE BENEFTh OBLIGATIONS
The trust oFerates a def1ned contribution pension scheme for all qualifying employees. The assets of the Scheme are held
separately from those of the trust in an inderEndently administered fijnd. The pension costs represents contributions
payable by the trust to the fund. Contributions totslling £22,387 (2023: £19,739} were made in the year. The totsl payable
at the end of the year was £1,462 (20L'. £5,436).
21.
RELATED PARTY DISCLOSURES
There were no relatsd party transactions for the year ended 31 March 2024.
22.
RECONCILIATION OF NET INCOME TO NEf CASH FLOW FROM OPERATING AcrIvrrIES
2024
2023
Net Income for the reporting period (as per the Ststement of Financlal
Activities)
Adjustments for..
Depreciation charges
Inte￿$t received
Interest payments
(Increase)Idecrease in debtors
Increasel(decrease) in creditors
1,032,653
724,964
25,787
(38,671)
24,292
(206,850)
11,818
27,469
(15,053)
15,635
20,177
(34,774)
Net cash provided by operations
849,029
738,418
ANALYSIS OF CHANGES IN NET FUNDS
At 114123
Cash flow
At 3113124
Net cash
Cash at bank and in hand
417,308
855,277
1,272,585
417,308
855,277
1,272,585
Debt
Debts falling due within l year
Debts falling due after l year
(6,605)
(308,981)
(2,876)
8,677
(9,481)
(300,3041
(315,5861
5,801
(309,785)
Page 26
continued...

KAIROS COMMUNrrY TRusr
NOTES TO THE FINANCIAL srATEmEP￿S - continued
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF CHANGES IN NEf FUNDS- continued
Totsl
101,722
861,078
962,800
24.
GENERAL FUND
The trustees have re9)Ived to seek to retain a balan￿ in the general fund of at least £500,000.
Page 27