Abigall Housing
Charity number 1120729
A company limited by guarantee number 06202999
Annual Report and Financial Statements for the year ended 31 December 2021
Zax, Abigail Housing
West Yorkshire Cormmumity Accounting Service
Abigail Housing
Annual Report and Financial Statements for the year ended 31 December 2021
| Contents | Page |
|---|---|
| Trustees’ report | 2to5 |
| Examiner's report | 6 |
| Statement offinancial activities | 7 |
| Balance sheet | 8 |
| Statement of cash flows | 9 |
| Notestotheaccounts | 10to17 |
Prepared by West Yorkshire Community Accountancy Service ClO
1
Abigail Housing Trustees’ report for the year ended 31 December 2021
Reference and administrative details of the charity, Its trustees and advisors
The trustees during the financial year and up to and inciuding the date the report was approved were: Name Position Dates Ruth Cooke Chalr Tom Hall Jasmine Woolley Resigned April 2021 Dantel Howitt Jo Gibson Teresa Jackson Resigned April 2022 Karim Aref Appointed January 2021 Adam Clark Appointed April 2022 Joan Smith Appointed March 2021 resigned June 2021 Charity number 1120729 Registered in England and Wales Company number 06202999 Registered in England and Wales Registered and principal address Bankers Woodhouse Community Centre Unity Trust plc Nationwide Building Society Woodhouse Street 4 Brindley Place 36 - 38 Albion St Leeds Birmingham B1 2JB Leeds LS1 6HX LS6 2NY
Independent examiner
Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity Is a company limited by guarantee and was formed on 4 April 2007. It is governed by a memorandum and articles of association. The Ilabillty of the members in the event of the company being wound up is limited to a sum not exceeding £10.
A bimonthly trustee meeting is held. This is also supported by a number of sub-groups covering each project which also meet bi-monthly. Other sub-groups covering areas such as fundraising, marketing and volunteering which meet as and when necessary. All sub-groups also report to the board. The dayto-day running of projects is delegated to staff who report to the board. The Co-CEO’s receive regular supervision and support from a suitably experienced trustee. Other staff are supervised by line managers.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM. New trustees are supported through an Induction period which Includes where necessary the provision of training provided by external organisations on the roles and responsibilities of trustees.
2
Abigail Housing Trustees‘ report (continued) for the year ended 31 December 2021
Objectives and activities
The chartty’s objects
To relieve financial hardship amongst those seeking asylum, those granted refugee status and their dependants who are destitute and living temporarily or permanently In the Yorkshire and Humber region, in particular but not exclusively by the provision of temporary accommodation, advice, information, support and advocacy.
Such other charitable purposes for the benefit of those seeking asylum, those granted refugee status and their dependants who are destitute in such ways as the trustees shall determine.
The charity's maln activitles
We are members of the No Accommodation Network (NACCOM), the national umbrella organisation for refugee and asylum seeker housing charitles. This network provides us with support and the opportunity to foster partnerships, benchmark our activities against similar services, training, share information and good practice. We were able to give advice to a number of charities starting or developing housing services for refugees and asylum seekers over 2021. We also participate in relevant partnerships and fora across the Leeds and Bradford districts.
The charity's main activity is the provision of housing to people made homeless at the end of the asylum process. This Includes those who have been refused but cannot reasonably return to their country of origin and those given refugee status who have to leave their National Asylum Support Service (NASS) housing.
Pubile benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission's general guidance on public benefit. The beneficiaries are specifically those made homeless at the end of the asylum process. This includes new refugees and others who are still seeking asylum. The benefit provided is housing and housing support.
Achievements and performance
The people housed by Abigail Housing, whether refugees or asylum seekers face homelessness and destitution. We have continued to successfully meet the charities alms and objectives by the provision of our services in Leeds and Bradford.
In Leeds, our refugee housing project offers 71 spaces for adults at any one time. In 2021 we housed 94 people, supporting them to move to longer term solutions, including social housing tenancies as soon as possible During the year one house was retumed to the landlord and we took on 2 new houses. We are planning to take on at least one further house in 2022.
In Bradford we offer 19 spaces for adults at any one time to people seeking asylum in the UK who have no income and are homeless. In 2021 we housed 27 people. As well as housing we also provide a small weekly cash allowance, help with fares and a food parcel. This work Is supported by applications to a number of charitable trusts. In addition to this provision, we now have one house in Bradford which is currently let to a refugee family.
Across Leeds & Bradford in 2021 we also had 9 children living with their parents in the small amount of family accommodation we manage.
We continue to provide alj our residents with additional support this has included trips and social events, arts and support with improving English language.
During 2021 our 2 existing managers were appointed to the role of Co-CEO’s to oversee the strategic development of the charity. We received additional grant funding to support this.
3
R3
Abigail Housing
Trustees report (continued) for the year ended 31 December 2021
Financial review
The net income for the year was £331,271, including net expenditure of £7,042 on unrestricted funds and net income of £338,313 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £165,577.
The purpose of the policy is to protect the charity against drops in income or allow it to take advantage of new opportuntitles and is reviewed annually.
Lower IImit:
Refugee project: Staff Costs (3 months’ value) - £28,300 Redundancy allowance for 3 paid staff - £10,000 Running costs (3 months’ value) - £21,000 Destitution project: 3 months costs to cover all expenses - £16,900 Redundancy allowance for 2 paid staff - £3,750 Loss of grant funding - £40,000 Total - £119,950
Upper limit:
Refuges project: Staff Costs (6 months’ value) - £56,600 Redundancy allowance for 3 paid staff - £10,000 Running costs (6 months’ value) - £42,000 Destitutlon project: 6 months costs to cover all expenses - £33,750 Redundancy allowance for 2 paid staff - £7,500 Loss of grant funding - £80,000 Total - £229,850
Pians for future periods
Trustees are working with our Co-CEO’s and other stakeholders (including staff, service users & volunteers) to over 2022 develop a 5 year strategic plan for the charity. This will include:
Reviewing existing service provision
Investigating opportunities to expand provision of services — Including new services in other areas of West Yorkshire, purchasing further properties.
Ongoing Improvement to the housing we manage Strengthening service user invatvement In the charity Developing fundraising Reviewing publicity and marketing
4
Abigall Housing Trustees’ report (continued) for the year ended 31 December 2021
Statement of trustees’ responsibilities
The trustees (who are also the directors for the purposes of company jaw) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained In the financial statements;
prepare the accounts on a going concem basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
S IGNED:ignedV/sJA seers oftrustees(Trustee) on AY.v Key 2030 —
Name: AMIEL How \ Tv
5
Abigail Housing Independent examiner's report to the trustees of Abigail Housing
| report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2021, which are set out on pages 7 to 17.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the chantable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | raport in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act (the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
independent examiner's statement
Since the charitable company’s gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a fellow of ACIE which is one of the listed bodies.
| have completed my examination. | confirm that no material matters have come to my attention In connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
-
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
-
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities {applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: ee
besavaeeeeeeneees Name: Simon Bostrom FCIE
13 May 2022
West Yorkshire Community Accountancy Service ClO
Stringer House 34 Lupton Street Leeds LS10 20W
6
Abigail Housing
Statement of Financial Activities
(including summary Income and expenditure account) for the year ended 31 December 2021
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|||||||||
|---|---|---|---|---|---|---|---|
|Notes|
|2021|2021|2021|2020|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|£|£|£|£|
|Income|from:|
|Donations|and|legacies|(2)|58,358|250,000|308,358|52,503|
|Charitable|activities|(3)|426,336|217,142|643,478|528,940|
|Bank|interest.|170|-|170|40|
|Other income|2,050|-|2,050|-|
|Total|income|486,914|467,142|954,056|581,483|
|Expenditure|on:|
|Charitable|activities|{4)|501,765|121,020|622,785|476,984|
|Total|expenditure|501,765|121,020|622,785|476,984|
|Net income|/|(expenditure)|(14,851)|346,122|331,271|104,499|
|Transfers|between funds|(5)|7,809|(7,809)|-|-|
|Net movement|in|funds|(7,042)|338,313|331,271|104,499|
|Fund|balances|brought forward|180,515|41,388|221,903|117,404|
|Fund balances|carried|forward|(5)|173,473|379,701|553,174|221,903|
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All incoming resources and resources expended derive from continuing activities.
7
Abigall Housing
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Balance sheet
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||||||||||
|---|---|---|---|---|---|---|---|---|
|as|at|31|December|2021|2021|2021|2021|2020|
|Unrestricted|Restricted|Total|Total|
|£|£|£|£|
|Fixed|assets|
|Tangible assets|(6)|7,896|331,240|339,136|5,382|
|Total|fixed|assots|7,896|331,240|339,136|§,382|
|Current|assets|
|Debtors|and|prepayments|(7)|17,949|-|17,949|14,819|
|Cash|at bank and|In hand|(8)|153,862|48,461|202,323|206,620|
|Total|current assets|171,811|48,461|220,272|221,439|
|Current|llabilities:|
|amounts|falling|due|within|one|year|
|Creditors|and|accruals|(9)|6,234|-|6,234|4,918|
|Total current|jiabllities|6,234|-|6,234|4,918|
|Net|current|assets/|(liabilities)|165,577|48,461|214,038|216,521|
|Net assets|173,473|379,701|§53,174|221,903|
|Funds|
|Unrestricted|funds|173,473|-|173,473|180,515|
|Restricted funds|-|379,701|379,701|41,388|
|Total funds|173,473|379,701|553,174|221,903|
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For the yaar ending 31 December 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year In question In accordance with section 476. The trustees (who also the directors for the purposes of company lew) acknowledge their responsibilitiesfor comptying with the requiramentsof the Act with raspectto accounting records and the preparationof accounts. These accounts have been prepared in accordance with the provisions applicable to companies subjectto tha small companies’ regime and with FRS 102 (effective January 2019). The financial statements were approved by the board of trustees on AAAN Phan 39 A smn LOGE (Trustee)
8
Abigail Housing Statement of cash flows for the year ended 31 December 2021
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Cash|flows|from|operating|activities:|
|Net cash|provided|by (used|In) operating|activities|91,342|101,007|
|Cash|flows from|investing|activities:|
|Bank|Interest|170|40|
|Purchase|of tangible|fixed assets|(excluding|donated assets)|(95,809)|(8,072)|
|Net cash|provided|by (used|in) investing|activities|(95,639)|(8,032)|
|Cash|flows|from|financing|activities:|
|Repayments|on|borrowing|-|-|
|Cash|inflows|from|new|borrowing|-|:|
|Net cash|provided|by (used|In)|financing|activities|-|-|
|Change|in cash and|cash equivalents|in the|reporting|period|(4,297)|92,975|
|Cash and|cash|equivalents|at the|beginning|of the|reporting|period|206,620|113,645|
|Cash|and|cash|equivalents|at the end|of the|reporting|period|202,323|206,620|
|Reconcillation|of net movement|in funds|to|net cash flow|2021|2020|
|from|operating|activities|£|£|
|Net movement|in|funds|for the|reporting|period|(as|per the|331,271|104,499|
|statement of financial|activities)|
|Adjustments|for:|
|Donated|assets|(250,000)|
|Depreciation|charges|12,055|2,690|
|Bank|interest|(170)|(40)|
|(Increase)|/ decrease|in debtors|(3,130)|(7,048)|
|Increase|/ (decrease)|In|creditors|1,316|906|
|Net cash|provided|by (used|in)|operating|activities|91,342|101,007|
|Analysis|of cash|and cash|equlvatents|2021|2020|
|£|£|
|Cash|in|hand|1,589|2,345|
|Notice|deposits|(less than 30 days)|200,734|204,275|
|Total cash and cash|equivalents|202,323|206,620|
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9
Abigalli Housing Notes to the accounts for the year ended 31 December 2021
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared In accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for pravious years.
Golng concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activites (SOFA) when the charity becomes entitled to the resources, It Is more likety than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entittement to
the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity eams the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and factities of equivalent utility to the charity.
Expenditure and llabilities
Expenditure is recognised on an accrual basis asa liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obtigation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included In the cost of those items to which it relates.
Tanglble fixed assets
Tanglble fixed assets are capltalised and Included at cost including any incidental expenses of - acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives. Computer equipment: over 3 years Freehold buildings: over 50 years
10
Abigail Housing
Notes to the accounts for the year ended 31 December 2021
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objactives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further expianation of the nature and purpose of each fund is included in the notes to the accounts.
Leases
Rents under operating leases are charged ona straight line basis over the lease term or to an earlier date If the lease can be determined without financial penalty.
11
Abligall Housing
Notes to the accounts continued
for the year ended 31 December 2021
| 2 | Donations and legacies | 2021 | 2021 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
|||
| £ | £ | £ | £ | |||
| Donated assets Legacies |
- 15,000 |
250,000 - |
250,000 15,000 |
- - |
||
| Othergrants and donations | 39,076 | - | 39,076 | 47,933 | ||
| Giftaid | 4,282 | - | 4,282 | 4,570 | ||
| 58,358 | 250,000 | 308,358 | 52,503 | |||
| 3 | CharitableactivitiesIncome | 2021 | 2021 | 2021 | 2020 | |
| Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
|||
| £ | £ | £ | £ | |||
| Grants for charitable activities | ||||||
| AB CharitableTrust BarrowCadburyTrust GarfieldWeston Foundation HenrySmith Charity Lloyds Bank Foundation |
20,000 - - - - |
- 200 15,000 50,550 25,000 |
20,000 200 15,000 50,550 25,000 |
40,000 23,400 - 24,900 29,943 |
||
| National LotteryCommunity Fund | - | 9,992 | 9,992 | - | ||
| Refugee Action | - | - | - | - | ||
| The Evan Comish Foundation | - | 9,400 | 9,400 | - | ||
| The LasiteAldridgeTrust Tesco Bags ofHelp |
- - |
103,000 1,000 |
103,000 1,000 |
- - |
||
| Holy FamilySisters | - | - | - | 6,000 | ||
| NACCOM Skipton Refugee Support Group |
- - |
- 3,000 |
- 3,000 |
10,000 1,500 |
||
| Societyofthe HolyChild Jesus CIO | - | - | - | 24,333 | ||
| Rentand service charges Housing benefitpayments |
109,799 296 537 |
- - |
109,799 296,537 |
88,635 280,229 |
||
| 426,336 | 217,142 | 643,478 | 528,940 | |||
| 4 | Charitableactivitiesexpenditure | 2021 | 2021 | 2021 | . | 2020 |
| Activities undertaken | Support | Total | Total | |||
| directly | costs | funds | funds | |||
| £ | £ | £ | £ | |||
| Charitable activities | 566,627 | 56,158 | 622,785 | 476,984 | ||
| 566,627 | 56,158 | 622,785 | 476,984 | |||
| Supportcosts | 2021 | 2020 | ||||
| Total | Total | |||||
| funds | funds | |||||
| £ | £ | |||||
| Managementand finance Office costs |
30,933 15,643 |
31,286 12,136 |
||||
| Consultancy, legaland professional | 7,422 | 1,245 | ||||
| Governance | 2,160 | 1,320 | ||||
| 56,158 | 45,987 |
12
us:
Abigall Housing
Notes to the accounts continued
for the year ended 31 December 2021
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|4|Charitable|activities|expenditure|continued|2021|2021|2021|2020|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|£|£|£|£|
|Salaries and|NiC|(4a)|125,184|56,428|181,612|142,292|
|Working|from|home|allowances|1,732|-|1,732|-|
|Payroll|costs|800|-|800|844|
|Freelance|/|relief|workers|-|-|-|100|
|Staff travel|2,350|136|2,486|2,320|
|Beneficiaries|rent|201,762|3,000|204,762|185,092|
|Utilities|49,184|-|49,184|33,930|
|Council|tax|11,174|-|11,174|10,267|
|TV|licences|and|wifi|2,811|-|2,811|7,057|
|Furniture|and|equipment|15,891|1,260|17,151|19,102|
|Cleaning,|gardening and|maintenance|39,334|41,580|80,914|35,063|
|Beneficiaries|travel|4,549|-|4,549|1,714|
|Office|rent and|room|hire|9,448|2,785|12,233|10,648|
|Phone and|postage|1,447|-|1,447|1,264|
|Consumables|and|software|1,600|1,810|3,410|1,639|
|Insurance|3,336|-|3,336|1,482|
|Independent|examination|2,160|-|2,180|4,320|
|Volunteer expenses|531|5|§36|370|
|Training|and|conferences|242|89|331|252|
|Beneficiaries|allowances|and food|13,579|7,187|20,746|17,213|
|Bank|charges|559|559|562|
|Advertising|and|publicity|4,375|-|1,375|518|
|Depreciation|5,295|6,760|12,055|2,690|
|Legal and|professional fees|7,422|-|7,422|1,245|
|501,765|121,020|622,785|476,984|
|4a|Staff costs and|numbers|2021|2020|
|£|£|
|Gross|salaries|164,310|130,990|
|Social|security costs|14,089|10,244|
|Employment allowance|(4,000)|-|(4,000)|
|Pensions|7,203|5,058|
|181,612|142,292|
|The|average|number|employees|during|the|year was|8.1,|being|an average|of|5.8|full time|equivalent|(2020:|
|8,|4.6|FTE).|There were|no|employees|with|emoluments|above|£60,000.|
|Defined|contribution|pension scheme|2021|2020|
|£|£|
|Costs|of the scheme|to the|charity for the year|7,203|5,058|
|Amount|of any contributions|prepald|at|the|year|end|-|-|
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13
Abigall Housing Notes to the accounts continued for the year ended 31 December 2021
| 5 | Restrictedfunds | Balance b/f £ |
Incoming £ |
Outgoing £ |
Transfers £ |
Balance c/f £ |
|---|---|---|---|---|---|---|
| HenrySmith NACCOM Skipton RefugeeSupport BarrowCadbury Lloyds Foundation Societyofthe HolyChild GarfleldWeston Evan Comish Tescobagsofheip NLCF LeslieAldridge Trust Donated property |
- 10,000 - 11,700 13,605 6,083 - - - - - - 41,388 |
50,550 - 3,000 200 25,000 - 15,000 9,400 1,000 9,992 103,000 250,000 467,142 |
50,550 5,706 3,000 9,698 4,208 6,083 15,000 2,350 1,000 1,665 16,760 5,000 121,020 |
- (3,590) - (2,202) (2,017) - : - - - - - (7,809) |
- 704 - - 32,380 - - 7,050 - 8,327 86,240 245,000 378,701 |
Fund name
Purpose of restriction
Henry Smith Towards the destitution project staff costs. NACCOM Covid relief funding. The transfer relates to fixed asset purchases. Skipton Refugee Support For the Bradford destitution project. Barrow Cadbury Covid relief funding. The transfer relates to fixed asset purchases. Lloyds Foundation Towards staff costs, travel, marketing, equipment and Covid rellef costs. The transfer relates to fixed asset purchases. Soclety of the Holy Child Towards core deilvery - allowances, bus fares, food parcels etc. Garfield Weston Towards renovation and upgrade costs for one of the new properties. Evan Cornish Towards the Bradford resident food bank service. Tesco bags of help Towards the purchase of unlocked mobile phones for residents of the Bradford destitution project. NLCF Towards the Bradford project weekly drop in. Lesiie Aldridge Trust Towards the purchase and refurbishment of a property for the Bradford destitution project. The balance on the fund Is the net book value of the property. Donated property Freehold property donated for use in the Bradford destitution project. The balance on the fund is the net book value of the property.
14
.
Abigall Housing
Notes to the accounts continued
for the year ended 31 December 2021
| 6 | Tangible assets | Freehold property |
Freehold property |
Computer equipment |
Total |
|---|---|---|---|---|---|
| Cost At 1 January2021 |
- | £ | £ 8,072 |
£ 8,072 |
|
| Additions | 338,000 | 7,809 | 345,809 | ||
| At 31 December2021 | 338,000 | 15,881 | 353,881 | ||
| Depreciation | |||||
| At 1 January2021 | - | 2,690 | 2,690 | ||
| Chargeforyear | 6,760 | 5,295 | 12,055 | ||
| At 31 December2021 | 6,760 | 7,985 | 14,745 | ||
| Net book value At 31 December2021 |
331,240 | 7,896 | _ 339,136 |
||
| At 31 December 2020 | - | 5,382 | 5,382 | ||
| 7 | Debtorsand prepayments | 2021 | 2020 | ||
| £ | £ | ||||
| Trade debtors | - | 1,920 | |||
| Prepayments | 2,718 | 2,023 | |||
| Accrued income | 15,231 | 10,876 | |||
| 17,949 | 14,819 | ||||
| 8 | Cash at bank and In hand | 2021 | 2020 | ||
| £ | £ | ||||
| Cash atbank Cash Inhand |
200,734 1,589 |
204,275 2,345 |
|||
| 202,323 | 206,620 | ||||
| 9 | Creditorsand accruals | 2021 | 2020 | ||
| £ | £ | ||||
| Accruals | 2,924 | 1,537 | |||
| Othercreditors | 3,310 | 3,381 | |||
| 8.234 | 4,918 |
15
Abigail Housing Notes to the accounts continued for the year ended 31 December 2021
10 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The key management personnel of the charity include the trustees, Housing Manager and Destitution Project Manager. The total employee benefits received were £74,789 (previous year: £64,818). No trustee received any remuneration or benefit in this capacity during this or the previous year.
11 Operating leases
| Operating leases | ||
|---|---|---|
| Expected future minimum lease payments over the remaining life ofthe | 2021 | 2020 |
| lease, analysed into the period in which thecommitmentfalls due: | ||
| £ | £ | |
| Withinoneyear | 2,736 | 6,672 |
| Inthesecond to fifth years inclusive | 3,420 | 6,007 |
| Overfive years from the balance sheetdate | - | - |
| 6,158 | 12,679 |
16
Abigail Housing Statement of Financial Activities Including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2021
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||||||||
|---|---|---|---|---|---|---|
|2021|2020|2021|2020|2021|2020|
|Unrestricted|Unrestricted|Restricted|Restricted|Total|Total|
|funds|funds|funds|funds|funds|funds|
|£|£|£|£|£|£|
|incomeDonations and legacies|58,358|36,895|250,000|45,608|308,358|52,503|
|Charitable activities|426,336|408,864|217,142|120,076|643,478|528,940|
|Bank Interest|170|40|-|-|170|40|
|Other income|2,050|-|-|-|2,050|-|
|Total income|——E—486,914|a445,799|——EEEE467,142|—E135,684|—EEEEEE954,056|Eee581,483|
|ExpenditureCharitable activities|501,765|382,800|121,020|94,184|622,785|476,984|
|Total expenditure|501,765|382,800|121,020|94,184|622,785|476,984|
|Net income / (expenditure)|(14,851)|62,999|346,122|41,500|331,271|104,499|
|Transfers between funds|7,809|7,295|(7,809)|(7,295)|-|-|
|Net movement In funds|(7,042)|70,294|338,313|34,205|331,271|404,499|
|Fund balances brought forward|180,515|110,221|41,388|7,183|221,903|117,404|
|Fund balances carried forward|173,473|180,515|379,701|41,388|553,174|221,903|
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17