Abigail Housing Charity number 1120729 A company limited by guarantee number 06202999 Annual Report and Financlal Statements for the year ended 31 December 2022 Abigail Housing fl COMMUNITY ACCOUNTING Ablgail Housing Annual Report and Flnancial Statements for the year ended 31 December 2022 Contents Page Trustees, reFM)rt 2toS Examinefs report Statemenl of financial activities Balance sheet Statement of cash flows Notes to the ac(x)unts 10t016 Prepared by West Yorkshire Communtty Accountancy Servlce CIO Abigail Housing Trustees. report for the year ended 31 December 2022 Reference and administrative details of the ¢harity. its Irnstees and advlsors The tnjstees during the fin8nual aThY up to and indudiry the date Ihe re￿t was approved were.. Namo Position Dates Ruth Cooke Chair Tom Hall Daniel Howiti Jo Gibson Karim Aref Adam Clark Teresa Jackson James Battle Treasurer appolnled 4 N)ril 2022 reS￿ned 4 April 2022 appointod 28 Ocl 2022 Chavlty number Company numbèr 1120729 Registered in England and Wales Registered in England and W8le$ Rogisterod and prlnclpal addrvJs Woodhouse Community Gentre Woodhouse Street Leeds LS6 2NY Banke Unity Trust plc 4 Brindley Place Bimiingham B12JB NalionwKle Building Society 36 - 38 Albion St Leeds LSI 6HX Independont examlner Simon Bostrom FCIE West York$hlre Communlty Accountsncy Servlce CIO Slnnger House 34 Lupton Streat Leeds LS10 2QW Strudure. govemanco and managem•nl The charity is a C￿mpanY limited by guarantee aThJ TKas fomed 4 Wil 2(K)7. It is govemed by a memorandum and articles of associatKm. The liatslity of Ihe M￿nbe¥S In the event of the company being wound up is limited to a sum not exceediThJ £10. A bi-monthty trustee meeb'ro is held. Thi5 is also supported by a n￿nber of sub-groups u)vering each project which also meet bi-monthly. Other sub-groups covenng areas s￿h as fundraising. marketing 8nd volunleering wtiich meet as and when necessary. All sub-groups report to the boaTd. The day- to-day runDiNJ of pr¢ie¢ts is delegated to stsff reFth to the iM)ard. The c￿CE0.$ receive reguL9r supervision and support from a suitably exFenenced trustee. Other staff are $upeTvised by line managers. Mothod of recrnilmgnt and appolnlment of trustees The trustees of the charity affj also the d￿￿tI￿S for the of crfum. The benefit provKled 15 housing and hou8ing supp)rt. Achievemnts and ￿rforn￿nc• The people housed by Abwail Housing, whethw refugees or asylum seekers face homelessness and d8$1itutiw. In Leeds. our refugee housing project offers 71 spaces for adults at any one time. In 2022 we housed 103 adult refugees preventsng over 24.270 n￿hts of homelessness. SUPF*YtiNJ Ihem to move to l(mger tem solutsons as soon as possible, We supported 16 people lo move into ￿ temi sociat I￿￿Sing tenancios over the wurse of the year. In Bra(Iford V4e offer 19 spaces for adults at any c￿e time to rwe seeking as￿urn In the UK have no Income arKI are homeless. In 2022 we IM)used 30 pe￿e preventing over 58C￿ nights ol homelessness. As well 8s housirKJ we wovide a small weekly cash alI(y•Rr￿e, lrt) ¥Mlh fares and a fcx)d parcel. This work is supported by applicatA)ns to a numbgr of chantal￿* trusts. In 2022 entered Into a partnership lo provide housing management to a property m Habtrax whKh houses 3 a(klrtx)nal men at any one time who are seeking as￿UM in the UK. Across Leeds & Bradltxd n 2022 ￿ also 10 ¢hiklren livirwJ wilh their parents in Ihe small amount of family 8ccoMmTrJati￿ manage. We continue to wovxje all our resNJents &JdIt￿al this has included trips and social events. arts and surwl wlth imryovlng Eryli%h languag6 Abigail Housing Trustees. report (contlnued) for the year ended 31 December 2022 Plans for future periods It LS likely to b8 a very challengirKJ perKMd for small charities prov*Jrng ac(tsnmodatK)n in the next few years A key example is the increase in energy costs that we have faced in Ihe UK and the impact this has on our mission to provKle tr￿UsIng for destilute people a￿1 aff(xdable accfjMm¢)yat￿ for refugees who have experienced homelessness and are on a low inc(yne. We are commltted to maintsining the hWiest FI￿￿)18 number of bed S￿￿. *ill take appropriate measures to maxirnise resources in Lyder to WOVHJe our essential services into the fvture. Another factor is the increased comple1b￿ for grants and the reductK)n in donatt(ms due to the cost of INing crists. ho%%*ver, we will seek to develop partnership5 to th wrth similar cKganisathJns to p)ientialty wovxle a more effective s8rvic8 and In¢￿aSe the levd of wovision for refugees and destitute asylum seekeTS. We will also investigate and implement ways to expand our pool ol donors. Flnancial revlew The nel eX￿ndItUre for the year vtss £67.422. induding net expenditure of £59,201 on unrestricted funds and nel expenditure 01 £8.221 on restr￿16￿ funds after trartsfers. Reserves poll¢y The charrtys free reseN8s, exduding ￿ed assets. 81 the year end we £136,111. Monoy should be sel asKle as a reserve to wote¢t the chanty against drops in income or altow it to take advantage of new opportunities. Reserves can be spenl on a)WhiTrJ within the charity's aims. The reserves value is revieY4Bd amualty. The upper limit value should not be exceeded Wrth￿ a dear d8ve1￿1 F4an. The lower limit slK)ukl not be exceeded ￿ a dear regenerab'on (funding) or lemiination programme b8ing in place. Abigall Houslng has set limTrts IOT 2023 as f01h)￿. Lower limit: Refugoe prolect: Staff Costs (3 months, value)- £33.000 Redundancy allcwance for 3 paKI staff - £10,000 Running costs (3 months. value)- £10.000 Destitution project: 3 months costs to cover all experkses- £23,( Redundancy alk)wance for 2 paKJ stsff - £3.750 Loss of grant furKling - £25,000 Total- £11M,750 Upper limlt: Rofugw proJ•ct: staff Costs16 months. valu81- £66.6 Redundancy allowance for 3 paid staff - £10.(KiO Running costs16 months, value) - £20.(KKI D¢stltution project". 6 months costs to cover all ex￿nses- £46,0 Redundancy alk)vrdnce for 2 paid staff - £7.5(h) Loss of grant fundw - £50.000 Total - £199,500 Abigail Housing Trustees. report (Continued) for the year ended 31 December 2022 Slatèmenl of Irustees. r•sponsibilities The trustees lth are also the directors for Ihe PUTPCWS of company law) are resp￿Sible for preparing the Truslees report and the financial statements in accordance with the aFWx3ble law al￿ UK Aw)unting Standards. Company law requires the tnJstees lo Prepa￿ fin￿￿tal accounts for each financial ￿ar which givo a true and fair ew of the state of affairs of the chantable ccwnpany and of the i1￿M￿3 reS(wr￿S and application of resources, including the income and expendrture. of the charitable company for the ￿[. In prewing these financial statements, the tnJst8es are required to". select suitable accountmg roll￿eS and apply them ¢￿sIstentI￿, observe the methods and principles in the Charities SORP.. make judgements and ests'mates that are reasonable Prudent.. stale wthether applicable UK accountry slandarth have been foSb*ed. subj'ect io any malenal departures disclosed and explained In the financml statements,. propare the accounts ￿ a going concwi basis unless it rs inappropriate to prèsume that the charitable company blill contsnu8 ￿ cwat1￿. The trustees are responsible for keeping pryjper ac%ountwKJ recrnls dis(kn with reasonable accuracy al any time the f￿anCIal position of Ihe charrtatAe company arKI to enable them to ensure that the financial accounts comply with the Companies Act 2())6. They are also restM)nsible safeguarding the assets of lh& charrty and hence for tsking reas(x)able steps for the preventKn and dete￿￿)￿ of fraud and other irregularities. This report has been prepared In aCc￿danCe with the Ststement ol Re¢cMnmended Praci￿. Accounting and Repo￿ng by Charitles (Charitss SORP (FRS102)). and in a¢(yxdan￿ wrth the sp8aal provisions of the Companies AGt 2006 relabng to small companies. Apwoved by e board of trustees on .. Signed.. (Tntslee) Namg.. Abigail Housing Independent examinerfs report to the tvustees of Abigail Housing I report to the charity trustees on rny exam•iation of ￿ a(xx)un￿of ts charita￿e c￿1panY for the year ended 31 December 2022, which are set out on pages 7 to 16. R•sponslbllltl•s and basis of report As the charitys trustees of the charrtat4e company land also its directors for the purposes of company lawl you arg responsible for the wepara11￿ of the accounts in accordarKe with the requirements of the Companies Act 2006 {'th8 2006 kr}. Having satisfied myself that the accounts of the charitsble company are rw)t required to be audited undgr Part 16 of th8 2006 Act and are elvJible for independent examinat￿n, I report in respect of my 8xamin8tion of your charitys account5 as carri6d out under Sèth'on 145 of the Charits8s Act {'tha 2011 Acri. In caTryrig out my examinalKJn I have fdlowed the Directi¢￿ giNen by the Chwty CornmissK)n under 14515llbl of the 2011 Act. Indopandent examinerfs statement Since the charitable companls gross Income exceeJJed £250,OCrf) examlner must bg a fellow of a body Ilsted in se¢tSon 145 of the 2011 Act. I conflmi that l am qualif￿ lo undgrtake the examina1￿)rt bècause l am a felkw of ACIE which 18 one of thg listed bodies. I have completed my Oxaminatk￿. l oxrflrni that no mater￿1 matters have ojme to my 8tt•ntkin In connectlon ￿￿th the examirbation glv¢ng me causè to b8lieve that in any materid respe¢t: 1 accounting record5 were not kept in respect of the ccrfnpany as required by section 386 of the 2006 Act,. or 2 the accounts do not accord with those racords., or 3 Ihg accounts do rK)t CAMnply with the accounting requirements of Secti￿ 396 of thè 2006 Act olher than any requirement that the accounts givè a and fair viev/ which is not a matter consid8red as part of an independent 8xaminalion; c 4 the aeeounts have not been prepared in accordanc* wth the methods and princlples of the Statement of Recommended Practice for aeeounling and reporting by th8ri1ies lapplicable to charilies preparing Ihoir accounts in accordance with the Finarrial Reporting Standard applicable in the UK and Ropublic of Irel￿ (FRS 1021]. I have no car￿eMS and hamp ecthe ￿0s$ no ots matt￿8 in c￿ne(kn wilh Ihg gxamirth.on lo which attention s￿Id b8 drawn in this repL*t in order to enat4e a wper ￿ders￿￿J1Trj of the acc¢)unts to be rèached. Nai)8". Swnon PA>slrom FCIE 1410912023 West Yorkshlre Communlty Accountancy Ser¥lce CIO Stringer House 34 Luplon Street Leed8 LS10 2QW Abigail Housing statement of Financial Activities (including summary income and expenditure account) for th year ended 31 December 2022 2022 2022 Unr8stri¢t&J ReslrKt&J funds funds 2022 Toial funds 2021 Total funds Income from: Donations and legac Charitable aclivitses Bank irrterest Other 12) 13) 43.556 460,074 828 1,121 43.556 530,324 828 1.121 308,358 643,478 170 2,050 70.250 Total Income 505,579 70.250 575.829 954.056 Exp•ndlture on: Charitable aclivll 141 564,780 78.471 643.251 622.785 Totsl •xpendtture Net Incomo l (expendlture) Transfers between funds Net movement In funds 564.780 159.201) 25,OCiI {34.201) 78.471 {8,221) 25,000 {33.221) 379.701 346.480 643.251 (67,422) 622.785 331.271 {5) {67.422) 331,271 Fund balances brought fornard Fund balances ¢arrled fotwafd 173,473 139.272 553.174 485.752 221,903 553,174 15) All incoming resourc8$ and r68￿reAS exponded derive from ¢c￿￿nU1rKJ activrties. Abigail Housing Balance sheet as at 31 December 2022 2022 2022 unrestr￿1￿ Restricbj 2022 Total 2021 Total Flxed assots Tangible assets Totsl fixed assots {61 3.161 3.161 324,480 324,480 327,641 327.641 339,136 339,136 Current assets Debtors and pwayments Cash al bank and in hand Total Current assets 17,949 202,323 220.272 181 133.899 141.865 155,899 163,865 Curr9nt Ilabllllios.. amounts falling due wlthln one year Creditors and accTuals Total Current Ilabllttles (91 5,754 5.754 6,234 6.234 5.754 Net current assets I Iliabilitiu) 136.111 22.CiXI 158,111 214.038 139.272 346.480 485,752 553,174 Funds Unreslricted funds Reslricled funds Totsl funds 139.272 139,272 346,480 485,752 173.473 379.701 553.174 346.480 346,480 139,272 Forth8 ending 31 LI8￿mber 2LY22 lh• to fmm •Jthl ￿j¥S•CO0n 477 of Iho Companb# Ad 2[￿￿ relallry lo smaH comwws. Th• M￿be13 havo not req￿rtd lOOtrt¥kn ts acc>JMts fcrf yew In quesllon ITr acc(*dance %*ith and FRS 102 leffeth janu￿ 20191. Ig.L¥113 The financial statements ￿re ap[￿ by thè to¥d crf Intslees (m . . . . Signed.. (Twstee) QAAI IL..HcM. .Irr Abigail Housing Statement of cash flows for the year ended 31 December 2022 2022 2021 Cash flows from operating activities: Net cash provlded by (us8d in) opernting actlvities (46.4091 91,342 Cash flovffj from investin9 actlvlties: Bank interest Purchase of taroible fixed assets {ex￿￿1r￿ d(mated assets) Not caBh provid•d by lusod In) Investlng acUvltl•s 828 170 95,809 195.6391 115) Cash flows from finandng activities: Repayments on borrowing Cash inflows from new boTrNfjiYJ Net cash provided by Ius8d inl flnanclng actlvltles Change In cash and cash equNalents in the ￿PortIng period Cash and cash equNalents al the beginning of the reportsng perlcm Cash and cash •qulvalents al the end of the r•porting wlod (46.4241 202.323 155.899 14.2971 206,620 202,323 Rè¢onclliatlon of net movement In funds to nel flow from oporallng actlvlties 2022 2021 Nel movement in funds for the reportsng pml {8s pef the statement of f￿anCIal a¢ts'vil*s) Adiuslments for.. Donated assets Depreciatson charges Bank interest {Increasel I decrease ￿ debtors Increase l (decrease) in cr&Jitors Net Gash providpd by lused in) oper*lng actlvlt*s (67,4221 331,271 (250.000} 12.055 11701 13,1301 1.316 91,342 12,338 1828) 9,983 480 (46.409 Anatysis of cash and cash equlvalents 2022 2021 Cash in hand Notice deposits (less than 30 dajs) Total cash and cash equlvalents 2.089 153,810 155.899 1,589 200,734 202.323 Abigail Housing Notes to the accounts for the year ended 31 December 2022 1 Ac¢ountlng policies Basis of accounting These accounts have been prepared under the historw21 ￿51 CTh1ventr￿ ¥•ith items recognised al cost or transaction value unless othe￿iSe ststed in the rdevanl note(sl to these accounts. The financial 51atements haNE been p￿Pared in acccrdarKe wilh the Ststement of Re(xxnmended Practice". Accounting and Reporting by Charit￿ preparyig their accounts in ac(xJrdance wslh the Financial Reporting Standard applir2ble in the UK aThJ Republ￿ of IrdaThJ {FRS 102) (effe¢tsve 1 January 20191 and with the chan¢￿ Act 2011. The charity constitutes a public benefit entty as define(I by FRS 102. There has been no change to the acc(MJnting policies since last Jear. No changes have been made to the accounts for previous years. Golng concern The ITUStees a￿ sahsfvj tt)&t Ihere are rK) rnater*l u￿ertaint￿ 81x￿1 charitys akn'lty lo continue. In¢omlng resources All incoming resouices are inclL*Yed in the Statement of F*)ancFal Actiwb'es {SOFAI when th8 charity b8comes entilled lo the resources, bt Ls nw)re I￿elY than rK)t that Ihe trustees V•ill recei¥e the resources and the monetary value Can be measured with sufficient reliability. Grants and donations Grants and donalions are orty inckthd in Ihe SOFA vknen clwity tos unconditKmal en111￿ment to the resources. Where grants aro related lo perfomance and spe(afK delr4wables, Ilw are acwunted for as the charity eamg the r￿ht to Gons#JeratK)n by ils performance. Donated goods for resale are valued 81 the arnount actuany realwd w their sale. Donated assets, fwlthes N servi(w are valued at estimated value to the charity. This is the price that the charity eslimales it would pay in the open market for equivalent I16ms'. or se￿Ice$ and facilities of equivalent utility to the charity. Exyndfturo and IlabS111188 Ex￿ndItUre is rewgTrtsed on an accrual basis as a l￿bI.￿lty 15 incurred. Liabilibes are recc¥Jnised where it ts rn0￿ likety than not that the￿ is a legal or Constr[￿•ve dAigatw)n commith'ng Ihe charity to pay out Ihe reSoUr￿S and the amount of the obl￿albOn can be measured vdth ￿asOnable certainty. Taxallon As a charity Ihe IMpanBakn benefits frcyn Yates we&ef and 16 g￿allY exwnpt frcwn income lax and capital gains tax bul not from VAT. Irrecoverable VAT is mduded in Ihe ￿st of those items to whbch it relates. Tanglble flxgd assets Tangible fixed assets are ¢•pitalthd aThJ InclLwJed at cost wthirvJ any incidental expenses of acquisition. Gifted assets are shown at the vaue to the ctyanty on receipt. Depreciation is prowded on all tangible fixed assets at rates &4culatwJ lo ￿lte i)ff the cost on a straight line bass over their expected useful eC0￿MiC INes. Computer equipmeril". over 3 years Freehold buildings." over ￿ ￿arS Pensions The charity operates a defin￿ contrbution s(*we the benefit of ts emrAoy8es. Tr c£>sts of coniributions are rec(MJnised in the they are payzble. 10 Abigail Housin9 Notes to the accounts for the year ended 31 December 2022 1 Accountlng pollcles continued Fund accounllry Unrestn'cted funds ar8 available lor use at the discretN)n of Ihg truslees in fwtherance of Ihe general obiectsves of the charty. Designated funds are unrestncted furth e￿rked by trustees for particukqr purposes. Restr￿ed funds are subjected to restrKts'(Ms on their expwditure Im[￿8&￿ ty the donor ￿ through the lerms of an appeal. Furthor explanation of the nature and purt4)se of each fu￿1 ts included in the notes to Ihe accounts. Looses Rents under oper*irvJ leases are charged on a strayht line basis over the lease term or to an earlier date rf the18ase can be deterrnin8d withoul fina￿la1 Ferolty. 11 Abigail Housing Notes to the accounts continued for the year ended 31 December 2022 2 Donallons and legacies 2022 Unrestncted funds 2022 Reslncted fijnds 2022 Total funds 2021 Total fvnds Donated assets Legacies General granls and ￿(￿ati(￿lS Gift aid 250,000 15,000 39.076 4,282 308,358 40.822 2,734 43.556 40,822 2.734 43.556 3 CharDlable actlvities Income 2022 Unrestricted funds 2022 Re$￿cted funds 2022 Total fuThls 2021 Total funds Grants for charitable actlviltes Green Pastures Henry Smith Charity Lloyds Bank Foundat National Zakat Foundation Society of the Holy Child Jesus CIO AB Charita￿8 Trust Barrow Cadbury Tnjst Garf￿d Weston Foundai National Lottery Community FUTr The Evan Comish Foundati( The Leslie Aldrfdge TNst Tescn Bags of Help Sklpton Refugee SuP￿rt Group Rent and Serv1￿ chafges Housing b8n8fil payments 250 52.(Kh) 250 52.000 27,750 50,550 25,000 27,750 12.000 12.IX(I 20,000 200 15,000 9,992 9,400 103,000 1,1)00 3,000 109,799 296,537 149,644 282.680 149.644 282,680 460.074 70.250 530,324 643,478 4 Charltable acllvlli06 oxpondituro 2022 Total 2021 Totsl undertaken threcty Surwt costs Charitable activllies 54,622 643.251 622,785 586.873 54.622 643,251 622,785 Support costs 2022 2021 Support cost type Management and finance Office costs Consultancy. legal and professional Govemance 34,363 17,095 1.004 2.160 54.622 30.933 15.643 7.422 2,160 56,158 12 Abigail Housing Notes to the accounts continued for the year ended 31 December 2022 2022 Unrestncted funds Charitable actlvilies expenditure detail 2022 Rèstricted fijnds 2022 Total funds 2021 Total funds Salar￿s and NIC Working from home allowances Pa￿11 costs Free18r￿8 I rdief workers Staff travel Benefidaries renl Utilities Council tax TV licences and Fumilure and 8quicKnent 14al 145.302 1.707 697 51.348 196,650 1,707 697 156 3.559 212.411 75,073 9,526 9,813 25.351 181.612 1.732 800 3,447 209.411 71.856 9,526 9.813 25.351 112 2.486 204.762 49,184 11,174 2,811 17,151 3.217 kill Cleaning. gardening and maint8nanc6 Beneficiaries travel Office rent and rwm hire Phone and postage C￿sum8b18S and software Insurance Independent examination Volunteer expenses Training and conferertts Beneficiaries allowances and food Bank charges Advertising and publicty Depreclalion Legal and profession81 fees 35.925 1.163 11.827 1.678 3,134 1.160 37,085 6.366 12.859 1.678 4.236 4.772 2.160 194 917 24.145 505 49 12,338 1.004 643,251 80,914 4,549 12,233 1,447 3,410 3,336 2,160 536 331 20,746 559 1,375 12,055 7,422 622.785 1,032 1,102 2.160 10 89 5,438 828 18.707 49 5.578 6.760 ,780 78,471 4a Staff ¢osts and numbers 2022 2021 Gross salaries Social security ￿sts EMplO￿￿ent allowance Pensions 178.146 15.639 (5,000) 7,865 196.650 164,310 14,099 14,0001 7,203 181,612 The averaae number of empwes during Ihe Was 8.8. t*iThJ an average of 5.9 full time equivalent (2021 8.1, 5.8 FTE). There we Th) empknswes emoluments alxwe £60.(KKI. Defined contrlbution penslon sGheme 2022 2021 Costs of the scheme to the chanty for the 7,865 7,203 13 Abigail Housing Notes to the accounts continued for the year ended 31 December 2022 5 Restricted funds B￿ance bJf IrKommg . (krtgomg Transfers Balance clf NACCOM Lloyds Found8ti( Evan Comish NLCF Le$1￿ Aldridge Trust Green Pastures Henry Smth National Zakat FouThYation Society of Holy Chibj Jesus Donated Property 704 32.380 7.050 8.327 86.240 704 {25,(MXII 7.050 8,327 1.7 250 84.480 250 13.000 12.(KM) 245.000 379.701 240.000 346.480 70.2￿1 78.471 125.0001 Fund name NACCOM Lloyds F￿ndatIon Covid relief funding. Towards stsff costs. travel. Ma￿elIng, equipment and Covtd relief costs. The transfer rdates to the Unrestr￿￿1 element of the balance brought forward last year. ToKard8 the Br8dford resKlenl food bank serylce. Towards the Bradford project weekly drop Sn. Tovrdftls the Wr(*￿ and refuth'shment of a property for th8 Bradford d8stitUt￿ projecl. The bala￿0 on Ihe fund is the nel book value of the Evan Comlsh NLCF Le5118 Aklr*Jge Trust Green Pa8tures Henry Smrth Nationa5 Zakal Foundali Society of Holy Child Jesus Donated Property Towards the desbtution project staff costs. T(pwards the Bradford project. Towards the Bradford prqect. Freehcdd fv donated ts use in the Bradftxd deslilulw)n ￿C4eCt. The balance on fund is th8 net Ixx)k value of the propety. 6 Tanglblo assets Freel)old Computer pn)perty wJuiprr￿￿É Total Cost At 1 January 2022 A(Idibons At 31 December 2022 15.881 353.881 16.724 354.724 reclation Al l January 2022 Charge for year At 31 December 2022 6,760 6,760 13,520 14,745 12,338 27,083 5,578 13.563 Net book value Al 31 Decembef 2022 324.480 3.161 327.641 At 31 December 2021 331.240 7.896 339,136 14 Abigail Housing Notes to the accounts continued for the year ended 31 December 2022 7 Debtors and prepaymonts 2022 2021 PrepayThents Accrued income 2,285 5,681 2,718 15,231 17,949 8 Cash al bank and In hand 2022 2021 Cash at bank Cash in hand 153,810 2.089 155,899 2(M),734 1,589 202.323 9 Credltors and accrual$ 2022 2021 Accruals other ueditors 3.212 2,542 5,754 2.924 3,310 6,234 Truste8 ex￿nseS No trustee re¢¢ived any expenses durtng Ihis year or tho ￿ve¥￿)US s*ar. Trusloo remuneratitin and bèneffts No Iruslee received any remuneration or bernfrt durlng this ￿ the previous year. Remunerallon and benefits recelved by key managemont pernonnel The total emplo)w benefits received by key management perscmnel we £78,720 (weVic￿S year.. £74,789) Operatlng leas•9 Expected future minimum lease payments over the rernain1￿ lrfe of the lease, analysed into perth in %•tM'ch the conmrtment falls due.. 2022 2021 Wiihin one ￿Or In the sec(md to fifth years inclusNe Over fNe ￿¥r$ from the balance sheet date 2,736 684 2,736 3,420 3.420 6.156 15 Abigail Housing Statement of Financial Activities including comparatives for all funds (including summary Income and expendlture account) for the year ended 31 December 2022 2022 2021 2022 2021 unrestrm￿ed Unrestrict•l Restrided Restricted funds funds funds 2022 To181 funds 2021 Total fvnds Income Donations and legacies Charitable activities Bank interest Other 43,556 460,074 828 1,121 58,358 426.336 170 2,050 250.000 217.142 43.556 530,324 828 1,121 308,358 643.478 170 2.050 70,250 Totsl incon 5,579 486,914 70.2￿1 467.142 575.829 954.056 Expondlluro Charitable aclivlts'es W.780 11.765 78.471 121.020 643,251 622,785 Totsl expendllure Nel Sn¢omè l (expendhure Transfer5 bolween funds Net movemont In funds 564.780 (59,201) 501.765 (14,851) 78,471 (8,221) 25,CKM) (33,221) 121.020 346,122 643,251 {67.422) 622.785 331,271 (34,201) (7,042) 338,313 (67.422) 331,271 Fund balances brought forward Fund balance8 carrfed foThvard 173,473 139,272 180,515 173.473 379 701 346.480 41.388 379.701 221,903 553,174 485,752