## Abigail Housing
Charity number 1120729
A company limited by guarantee number 06202999
## Annual Report and Financial Statements
for the year ended 31 December 2023
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Group's logo
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## Abigail Housing
## Annual Report and Financial Statements for the year ended 31 December 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Statement of cash flows|9|
|Notes to the accounts|10 to 16|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Abigail Housing
## Trustees' report for the year ended 31 December 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Name Position Dates** Ruth Cooke Chair resigned 19 Mar 2024 Tom Hall resigned 2 May 2023 Daniel Howitt Treasurer Jo Gibson Karim Aref Adam Clark Acting Chair from 19 May 2024 James Battle resigned 19 Mar 2024 **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 liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
A bi-monthly 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 2023
## **Objectives and activities**
## **The charity'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 main activities**
We are members of the No Accommodation Network (NACCOM), the national umbrella organisation for refugee and asylum seeker housing charities. 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.
## **Public 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 and in particular the reduction of homelessness and the impact on society. 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.
In Leeds, our refugee housing project offers 68 spaces for adults at any one time. In 2023 we housed 104 adult refugees preventing over 23,200 nights of homelessness, supporting them to move to longer term solutions as soon as possible. We supported 7 people to move into long term social housing and 3 into private rented tenancies over the course of the year.
In Bradford we offer 15 spaces for adults at any one time to people seeking asylum in the UK who have no income and are homeless. In 2023 we housed 24 people preventing over 4820 nights of homelessness. 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 both projects there has been a reduction in the number of bedspaces we can offer as the owners of the houses requested their return. We shall expand our provision when circumstances allow.
Across Leeds & Bradford in 2023 we also had 7 children living with their parents in the small amount of family accommodation we manage.
We continue to provide all our residents with additional support this has included trips and social events, arts and support with improving English language.
## **Plans for future periods**
We are operating in a very challenging environment – trustees over the next year will carry out a review of our structure and operations, with a view to making efficiencies, improving our service delivery and operating more as one team rather than two separate projects.
3
## Abigail Housing
## Trustees' report (continued) for the year ended 31 December 2023
## **Plans for future periods continued**
We will also seek to develop new partnerships and income streams to ensure we are able to continue to develop services for refugees and asylum seekers. We are in the process of changing our charitable objectives to enable us to work with wider groups of migrants to potentially diversify our work and to ensure the stability of the organisation. We are committed to maintaining the highest possible number of bed spaces to support refugees, asylum seekers and other migrant communities facing homelessness and destitution.
## **Financial review**
The net expenditure for the year was £50,560, including net expenditure of £21,800 on unrestricted funds and net expenditure of £28,760 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £117,472.
Money should be set aside as a reserve to protect the charity against drops in income or allow it to take advantage of new opportunities. Reserves can be spent on anything within the charity’s aims.
The reserves value is reviewed annually.
The upper limit value should not be exceeded without a clear development plan.
The lower limit should not be exceeded without a clear regeneration (funding) or termination programme being in place.
Abigail Housing has set limits for 2024 as follows:
## **Lower limit:**
## **Refugee project:**
Staff Costs (3 months’ value) - £33,000
Redundancy allowance for 3 paid staff - £10,000 Running costs (3 months' value) - £10,000
## **Destitution project:**
3 months costs to cover all expenses - £23,000 Redundancy allowance for 2 paid staff - £3,750 Loss of grant funding - £25,000
Total - £104,750
## **Upper limit:**
## **Refugee project:**
Staff Costs (6 months’ value) - £66,600
Redundancy allowance for 3 paid staff - £10,000 Running costs (6 months' value) - £20,000
## **Destitution project:**
6 months costs to cover all expenses - £46,000 Redundancy allowance for 2 paid staff - £7,500 Loss of grant funding - £50,000
Total - £199,500
4
## Abigail Housing
## Trustees' report (continued) for the year ended 31 December 2023
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) 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 concern 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.
Approved by the board of trustees on 18/07/2024
Daniel Howitt (Trustee)
5
## Abigail Housing
## Independent examiner's report to the trustees of Abigail Housing
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023, which are set out on pages 7 to 16.
## **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 charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report 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 I 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.
I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.
I have completed my examination. I 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)].
I 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.
## Simon Bostrom FCIE
10/09/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Abigail Housing
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Donations and legacies
(2)
53,535
Charitable activities
(3)
467,005
Bank interest
1,776
Other
4,142
**Total income**
526,458
**Expenditure on:**
Charitable activities
(4)
548,258
**Total expenditure**
548,258
**Net income / (expenditure)**
(21,800)
**Fund balances brought forward**
139,272
**Fund balances carried forward**
(5)
117,472|2023
Restricted
funds
£
-
51,600
-
-
51,600
80,360
80,360
(28,760)
346,480
317,720|2023
Total
funds
£
53,535
518,605
1,776
4,142
578,058
628,618
628,618
(50,560)
485,752
435,192|2022
Total
funds
£
43,556
530,324
828
1,121
575,829
643,251
643,251
(67,422)
553,174
485,752|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Abigail Housing
## Balance sheet
|as at 31 December 2023
2023
Unrestricted
£
**Fixed assets**
Tangible assets
(6)
-
**Total fixed assets**
-
**Current assets**
Debtors and prepayments
(7)
8,344
Cash at bank and in hand
(8)
113,411
**Total current assets**
121,755
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(9)
4,283
**Total current liabilities**
4,283
**Net current assets / (liabilities)**
117,472
**Net assets**
117,472
**Funds**
Unrestricted funds
117,472
Restricted funds
-
**Total funds**
117,472|2023
Restricted
£
317,720
317,720
-
-
-
-
-
-
317,720
-
317,720
317,720|2023
Total
£
317,720
317,720
8,344
113,411
121,755
4,283
4,283
117,472
435,192
117,472
317,720
435,192|2022
Total
£
327,641
327,641
7,966
155,899
163,865
5,754
5,754
158,111
485,752
139,272
346,480
485,752|
|---|---|---|---|
For the year ending 31 December 2023 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 are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 18/07/2024
Daniel Howitt (Trustee)
8
## Abigail Housing
## Statement of cash flows
## for the year ended 31 December 2023
|**Cash flows from operating activities:**
**Net cash provided by (used in) operating activities**
**Cash flows from investing activities:**
Bank interest
Purchase of tangible fixed assets (excluding donated assets)
**Net cash provided by (used in) investing activities**
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
**Cash and cash equivalents at the end of the reporting period**
Adjustments for:
Depreciation charges
Bank interest
(Increase) / decrease in debtors
Increase / (decrease) in creditors
**Net cash provided by (used in) operating activities**
**Analysis of cash and cash equivalents**
Notice deposits (less than 30 days)
**Total cash and cash equivalents**
**Reconciliation of net movement in funds to net cash flow**
**from operating activities**
Net movement in funds for the reporting period (as per the
statement of financial activities)
Cash in hand|2023
£
(44,264)
1,776
-
1,776
(42,488)
155,899
113,411
2023
£
(50,560)
9,921
(1,776)
(378)
(1,471)
(44,264)
2023
£
2,375
111,036
113,411|2022
£
(46,409)
828
(843)
(15)
(46,424)
202,323
155,899
2022
£
(67,422)
12,338
(828)
9,983
(480)
(46,409)
2022
£
2,089
153,810
155,899|
|---|---|---|
9
## Abigail Housing
## Notes to the accounts
## for the year ended 31 December 2023
## **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 previous years.
## **Going 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 Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely 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 entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns 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 facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation 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.
## **Tangible fixed assets**
Tangible fixed assets are capitalised 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 as follows: Computer equipment: over 3 years Freehold buildings: over 50 years
## **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.
10
## Abigail Housing
## Notes to the accounts
## for the year ended 31 December 2023
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
11
## Abigail Housing
## Notes to the accounts continued
## for the year ended 31 December 2023
|**2 Donations and legacies**
Donations and legacies
Gift aid
**3 Charitable activities income**
Grants for charitable activities
Green Pastures
Henry Smith Charity
Lloyds Bank Foundation
National Zakat Foundation
Society of the Holy Child Jesus CIO
Garfield Weston
AB Charitable Trust
Leigh Trust
Rent and service charges
Housing benefit payments
**4 Charitable activities expenditure**
Charitable activities
**4a Support costs**
**Support cost type**
Management and finance
Office costs
Consultancy, legal and professional
Governance|2023
Unrestricted
funds
£
53,535
-
53,535
2023
Unrestricted
funds
£
-
-
-
-
-
-
22,000
1,500
148,522
294,983
467,005
Activities
undertaken
directly
£
582,168
582,168|2023
Restricted
funds
£
-
-
-
2023
Restricted
funds
£
250
26,350
-
-
-
25,000
-
-
-
-
51,600
Support
costs
£
46,450
46,450|2023
Total
funds
£
53,535
-
53,535
2023
Total
funds
£
250
26,350
-
-
-
25,000
22,000
1,500
148,522
294,983
518,605
2023
Total
cost
£
628,618
628,618
2023
Total
cost
£
27,518.32
16,592.00
72.00
2,268.00
46,450|2022
Total
funds
£
40,822
2,734
43,556
2022
Total
funds
£
250
52,000
27,750
6,000
12,000
-
-
-
149,644
282,680
530,324
2022
Total
cost
£
643,251
643,251
2022
Total
cost
£
34,363.00
17,095.00
1,004.00
2,160.00
54,622|
|---|---|---|---|---|
12
## Abigail Housing
## Notes to the accounts continued
## for the year ended 31 December 2023
|**4b Charitable activities expenditure detail**
Salaries and NIC
(4c)
Working from home allowances
Payroll costs
Freelance / relief workers
Staff travel
Beneficiaries rent
Utilities
Council tax
TV licences and wifi
Furniture and equipment
Cleaning, gardening and maintenance
Beneficiaries travel
Office rent and room hire
Phone and postage
Consumables and software
Insurance
Independent examination
Volunteer expenses
Training and conferences
Beneficiaries allowances and food
Bank charges
Advertising and publicity
Depreciation
Legal and professional fees
**4c Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2023
Unrestricted
funds
£
123,128
1,541
789
-
1,690
205,652
91,703
11,095
8,846
16,597
42,563
4,843
12,177
1,130
4,415
3,318
2,268
65
194
12,416
515
80
3,161
72
548,258|2023
Restricted
funds
£
64,350
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,250
-
-
6,760
-
80,360|2023
Total
cost
£
187,478
1,541
789
-
1,690
205,652
91,703
11,095
8,846
16,597
42,563
4,843
12,177
1,130
4,415
3,318
2,268
65
194
21,666
515
80
9,921
72
628,618
2023
£
170,274
13,870
(5,000)
8,334
187,478|2022
Total
cost
£
196,650
1,707
697
156
3,559
212,411
75,073
9,526
9,813
25,351
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
2022
£
178,146
15,639
(5,000)
7,865
196,650|
|---|---|---|---|---|
The average number of employees during the year was 9.9, being an average of 6.3 full time equivalent (2022: 8.8, 5.9 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2023|2022|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|8,334|7,865|
## **Defined contribution pension scheme**
13
## Abigail Housing
## Notes to the accounts continued
## for the year ended 31 December 2023
|**Restricted funds**
Leslie Aldridge Trust
Donated Property
Society of Holy Child Jesus
Garfield Weston Foundation
The Henry Smith Charity
Green Pastures|Balance b/f
£
84,480
240,000
9,000
-
13,000
-
346,480|Incoming
£
-
-
-
25,000
26,350
250
51,600|Outgoing
£
1,760
5,000
9,000
25,000
39,350
250
80,360|Transfers
£
-
-
-
-
-
-
-|Balance c/f
£
82,720
235,000
-
-
-
-
317,720|
|---|---|---|---|---|---|
## **5 Restricted funds**
## **Fund name**
Leslie Aldridge Trust
Donated Property
Society of Holy Child Jesus Garfield Weston Foundation The Henry Smith Charity Green Pastures
## **Purpose of restriction**
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.
Freehold property donated for use in the Bradford destitution project. The balance on the fund is the net book value of the property.
Towards the Bradford project.
Towards core costs.
Towards the destitution project staff costs. Towards the Bradford project.
|**Tangible assets**
**Cost**
At 1 January 2023
Additions
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022
**Debtors and prepayments**
Prepayments
Accrued income|£
338,000
-
338,000
13,520
6,760
20,280
317,720
324,480
Freehold
property|£
16,724
-
16,724
13,563
3,161
16,724
-
3,161
2023
£
2,697
5,647
8,344
Computer
equipment|Total
£
354,724
-
354,724
27,083
9,921
37,004
317,720
327,641
2022
£
2,285
5,681
7,966|
|---|---|---|---|
## **6 Tangible assets**
## **7 Debtors and prepayments**
14
## Abigail Housing
## Notes to the accounts continued
## for the year ended 31 December 2023
|**8 Cash at bank and in hand**
Cash at bank
Cash in hand
**9 Creditors and accruals**
Accruals
Other creditors|2023
£
111,036
2,375
113,411
2023
£
2,908
1,375
4,283|2022
£
153,810
2,089
155,899
2022
£
3,212
2,542
5,754|
|---|---|---|
## **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 total employee benefits received by key management personnel were £69,993 (previous year: £78,720).
15
## Abigail Housing
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Donations and legacies
53,535
43,556
Charitable activities
467,005
460,074
Bank interest
1,776
828
Other
4,142
1,121
**Total income**
526,458
505,579
**Expenditure**
Charitable activities
548,258
564,780
**Total expenditure**
548,258
564,780
**Net income / (expenditure)**
(21,800)
(59,201)
**Fund balances brought forward**
139,272
173,473
**Fund balances carried forward**
117,472
139,272|2023
Restricted
funds
£
-
51,600
-
-
51,600
80,360
80,360
(28,760)
346,480
317,720|2022
Restricted
funds
£
-
70,250
-
-
70,250
78,471
78,471
(8,221)
379,701
346,480|2023
Total
funds
£
53,535
518,605
1,776
4,142
578,058
628,618
628,618
(50,560)
485,752
435,192|2022
Total
funds
£
43,556
530,324
828
1,121
575,829
643,251
643,251
(67,422)
553,174
485,752|
|---|---|---|---|---|
16