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← Abigail Housing

2024-12-31-accounts

Abigail Housing

Charity number 1120729 A company limited by guarantee number 06202999

Annual Report and Financial Statements for the year ended 31 December 2024

Abigail Housing

Annual Report and Financial Statements for the year ended 31 December 2024

Contents Page
Trustees' report 2 to 6
Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the accounts 11 to 17

Prepared by West Yorkshire Community Accountancy Service CIO

1

Abigail Housing

Trustees' report for the year ended 31 December 2024

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

Position Dates Ruth Cooke Chair resigned 19 Mar 2024 Daniel Howitt Treasurer Jo Gibson Karim Aref Adam Clark Chair from 19 May 2024 James Battle resigned 19 Mar 2024 Kathleen Commons appointed 14 November 2024 Abdelgani Hussein appointed 2 April 2025

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

Registered in England and Wales Registered in England and Wales

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 as amended 18 July 2024. 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 2024

Objectives and activities

The charity's objects

To relieve financial hardship amongst those seeking asylum, those granted refugee status, other vulnerable migrants 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, other vulnerable migrants and their dependants who are destitute in such ways as the trustees shall determine.

The charity's main activities

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 granted refugee status, whose asylum support which is provided by the Home Office has ended.

We are members of the No Accommodation Network (NACCOM), the national umbrella organisation representing a network of agencies and charity’s preventing destitution and providing housing to refugees and asylum seekers. Through our membership we are provided with support, training, advice and access to resources, which improves due diligence and service delivery; as well as opportunities to network, collaborate, foster partnerships and share best practice. We are also made aware of funding prospects, campaigning initiatives and kept abreast of changes to governmental policies which affect our beneficiaries and work.

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

Abigail Housing is operating within a challenging and dynamic environment. For the charity to successfully navigate these challenges, to remain sustainable and continue operating for the future, the Trustees carried out a review of our structure and operations. The restructure of the charity was completed in August 2024, whereby the staff team now work across Leeds and Bradford as one team, rather than as separate projects, with support staff focussing on either resident support or housing management.

Our Leeds Refugee Project offers 58 bed spaces to single adult refugees, through a mixture of ‘exempt’ supported accommodation (39 bed spaces) and our lettings scheme (19 bed spaces). In Bradford our capacity is 15 bed spaces across 4 properties for single adult people seeking asylum. In addition to shared accommodation, we have also offered 3 self-contained family units to 2 refugee families with their children and a couple.

During the latter part of this year, bed space provision at our Leeds Project was reduced when property owners requested their properties back. We will expand provision again when circumstances allow.

3

Abigail Housing

Trustees' report (continued) for the year ended 31 December 2024

Achievements and performance continued

Throughout 2024, both the Leeds and Bradford Projects collectively:

We have provided weekly drop-ins at both our Leeds and Bradford Projects. These sessions have fostered engagement and improved move on outcomes for both groups, through a holistic trauma informed approach. Drop-ins are a community hub for residents to volunteer, access peer support, develop new skills, practice English, understand UK systems, know their rights and entitlements, access onward support through signposting and socialise with peers.

Where possible we stay connected with former residents who remain local to Leeds and Bradford. Throughout this year former residents have accessed refugee integration support from staff after moving on, as well as offering their time regularly to volunteer and participate at our Expert by Experience group meetings.

Through established partnerships with other organisations, supporters, volunteers and interested community groups we have also been able to provide residents with days out in the Yorkshire Dales countryside and a weekend in a North Yorkshire market town, through hosting.

We measure the impact of our work through feedback received from those we support. One resident said:

‘Thank you, Abigail Housing, for what you have done for me. I didn’t expect this to happen but finally I have got my papers. I thank you so much for the time and love you people have given me. I am happy with you, and I love all of you for your big efforts’.

Plans for future periods

We are seeking to develop new partnerships, with other organisations from across the NACCOM network, operating within West Yorkshire, to respond to the challenges that newly granted refugees face with securing housing, particularly those not deemed as in priority need by the council. We are looking at partnerships which will develop alternative and innovative solutions to refugee homelessness, which have been successfully implemented in other areas of the country. Moreover, we are also pursuing opportunities to develop partnerships, which will increase bed space capacity for those seeking asylum, who have no recourse to public funds.

4

Abigail Housing

Trustees' report (continued) for the year ended 31 December 2024

Financial review

The net income for the year was £6,138, including net income of £12,898 on unrestricted funds and net expenditure of £6,760 on restricted funds.

Reserves policy

Total funds held by the charity at the year end were £441,330. After excluding restricted funds of £310,960 the remaining unrestricted funds were £130,370. After deducting fixed assets of £1,760 this leaves £128,610 as the charity's free reserves.

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 2025 as follows:

Lower limit: £104,750

Upper limit: £199,500

5

Abigail Housing

Trustees' report (continued) for the year ended 31 December 2024

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 15/07/2025

Daniel Howitt (Trustee)

6

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 2024, which are set out on pages 8 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 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:

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

9/09/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

7

Abigail Housing

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2024

Notes
2024
Unrestricted
funds
£
Income from:
Donations and legacies
(2)
47,920
Charitable activities
(3)
409,536
Bank interest
1,253
Other income
542
Total income
459,251
Expenditure on:
Charitable activities
(4)
446,353
Total expenditure
446,353
Net income / (expenditure)
12,898
Fund balances brought forward
117,472
Fund balances carried forward
(5)
130,370		 2024
Restricted
funds
£
110,000
-
-
-
110,000
116,760
116,760
(6,760)
317,720
310,960		 2024
Total
funds
£
157,920
409,536
1,253
542
569,251
563,113
563,113
6,138
435,192
441,330		 2023
Total
funds
£
128,635
443,505
1,776
4,142
578,058
628,618
628,618
(50,560)
485,752
435,192

All incoming resources and resources expended derive from continuing activities.

8

Abigail Housing

Balance sheet

as at 31 December 2024
2024
Unrestricted
£
Fixed assets
Tangible assets
(6)
1,760
Total fixed assets
1,760
Current assets
Debtors and prepayments
(7)
3,170
Cash at bank and in hand
(8)
130,684
Total current assets
133,854
Current liabilities:
amounts falling due within one year
Creditors and accruals
(9)
5,244
Total current liabilities
5,244
Net current assets / (liabilities)
128,610
Net assets
130,370
Funds
Unrestricted funds
130,370
Restricted funds
-
Total funds
130,370		 2024
Restricted
£
310,960
310,960
-
-
-
-
-
-
310,960
-
310,960
310,960		 2024
Total
£
312,720
312,720
3,170
130,684
133,854
5,244
5,244
128,610
441,330
130,370
310,960
441,330		 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

For the year ending 31 December 2024 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 15/07/2025

Daniel Howitt (Trustee)

9

Abigail Housing

Statement of cash flows

for the year ended 31 December 2024

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		 2024
£
18,660
1,253
(2,640)
(1,387)
17,273
113,411
130,684
2024
£
6,138
7,640
(1,253)
5,174
961
18,660
2024
£
1,496
129,188
130,684		 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

10

Abigail Housing

Notes to the accounts

for the year ended 31 December 2024

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.

11

Abigail Housing

Notes to the accounts

for the year ended 31 December 2024

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.

12

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2024

2 Donations and legacies
AB Charitable Trust
Evan Cornish Foundation
Garfield Weston
Green Pastures
NACCOM
National Lottery Community Fund
The Albert Gubay Charitable Foundation
Henry Smith Charity
Leigh Trust
Other donations
3 Charitable activities income
Rent and service charges
Housing benefit payments
4 Charitable activities expenditure
Charitable activities
4a Support costs
Support cost type
Administration and finance
Office costs
Consultancy, legal and professional
Governance		 2024
Unrestricted
funds
£
25,000
-
-
-
-
-
-
-
-
22,920
47,920
2024
Unrestricted
funds
£
139,451
270,086
409,537
Activities
undertaken
directly
£
529,397
529,397		 2024
Restricted
funds
£
-
10,000
30,000
-
15,000
20,000
35,000
-
-
-
110,000
2024
Restricted
funds
£
-
-
-
Support
costs
£
33,716
33,716		 2024
Total
funds
£
25,000
10,000
30,000
-
15,000
20,000
35,000
-
-
22,920
157,920
2024
Total
funds
£
139,451
270,086
409,537
2024
Total
cost
£
563,113
563,113
2024
Total
cost
£
11,966
15,571
3,911
2,268
33,716		 2023
Total
funds
£
22,000
-
25,000
250
-
-
-
26,350
1,500
53,535
128,635
2023
Total
funds
£
148,522
294,983
443,505
2023
Total
cost
£
628,618
628,618
2023
Total
cost
£
27,518
16,592
72
2,268
46,450

13

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2024

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
Pensions
Redundancies		 2024
Unrestricted
funds
£
105,451
1,447
1,215
2,000
1,498
208,201
33,035
8,101
10,483
4,437
19,968
670
10,409
1,006
2,562
3,891
2,268
99
3,264
20,899
473
185
880
3,911
446,353		 2024
Restricted
funds
£
105,000
-
-
-
1,400
-
-
-
-
-
-
-
2,600
-
-
-
-
-
-
1,000
-
-
6,760
-
116,760		 2024
Total
cost
£
210,451
1,447
1,215
2,000
2,898
208,201
33,035
8,101
10,483
4,437
19,968
670
13,009
1,006
2,562
3,891
2,268
99
3,264
21,899
473
185
7,640
3,911
563,113
2024
£
187,370
9,791
8,768
4,522
210,451		 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
8,870
8,334
-
187,478

The average number of employees during the year was 9.8, being an average of 6 full time equivalent (2023: 9.9, 6.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2024 2023
£ £
Costs of the scheme to the charity for the year 8,768 8,334
Amount of any contributions outstanding at the year end - -
Amount of any contributions prepaid at the year end - -

14

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2024

5 Restricted funds
Leslie Aldridge Trust
Donated Property
Evan Cornish Foundation
Garfield Weston
NACCOM
National Lottery Awards For All
Albert Gubay		 Balance b/f
£
82,720
235,000
-
-
-
-
-
317,720		 Incoming
£
-
-
10,000
30,000
15,000
20,000
35,000
110,000		 Outgoing
£
1,760
5,000
10,000
30,000
15,000
20,000
35,000
116,760		 Transfers
£
-
-
-
-
-
-
-
-		 Balance c/f
£
80,960
230,000
-
-
-
-
-
310,960

Fund name

Leslie Aldridge Trust

Donated Property

Evan Cornish Foundation Garfield Weston

NACCOM

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.

A grant supporting asylum seekers to move on with their lives.

A core costs grant for the housing and support for recently granted refugees and Appeals Rights Exhausted (ARE) asylum seekers.

A grant to support Abigail Housing’s work providing housing and support to refugees and people seeking asylum facing homelessness and destitution.

National Lottery Awards For All Supporting Asylum Seekers to Move on with their Lives and helping the Abigail Housing community to thrive.

Albert Gubay

A grant towards the delivery of the Bradford Destitution Project.

Tangible assets
Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
Depreciation
At 1 January 2024
Depn reversed re. disposals
Charge for year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 £
338,000
-
-
338,000
20,280
-
6,760
27,040
310,960
317,720
Freehold
property		 £
16,724
2,640
(8,417)
10,947
16,724
(8,417)
880
9,187
1,760
-
Computer
equipment		 Total
£
354,724
2,640
(8,417)
348,947
37,004
(8,417)
7,640
36,227
312,720
317,720

6 Tangible assets

15

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2024

7 Debtors and prepayments
Prepayments
Accrued income
8 Cash at bank and in hand
Cash at bank
Cash in hand
9 Creditors and accruals
Accruals
Other creditors		 2024
£
3,170
-
3,170
2024
£
129,188
1,496
130,684
2024
£
2,268
2,976
5,244		 2023
£
2,697
5,647
8,344
2023
£
111,036
2,375
113,411
2023
£
2,908
1,375
4,283

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 £62,411 (previous year: £69,993).

16

Abigail Housing

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024

2024
2023
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and legacies
47,920
128,635
Charitable activities
409,536
391,905
Bank interest
1,253
1,776
Other income
542
4,142
Total income
459,251
526,458
Expenditure
Charitable activities
446,353
548,258
Total expenditure
446,353
548,258
Net income / (expenditure)
12,898
(21,800)
Fund balances brought forward
117,472
139,272
Fund balances carried forward
130,370
117,472		 2024
Restricted
funds
£
110,000
-
-
-
110,000
116,760
116,760
(6,760)
317,720
310,960		 2023
Restricted
funds
£
-
51,600
-
-
51,600
80,360
80,360
(28,760)
346,480
317,720		 2024
Total
funds
£
157,920
409,536
1,253
542
569,251
563,113
563,113
6,138
435,192
441,330		 2023
Total
funds
£
128,635
443,505
1,776
4,142
578,058
628,618
628,618
(50,560)
485,752
435,192

17