OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Abigail Housing

Charity number 1120729

A company limited by guarantee number 06202999

Annual Report and Financial Statements

for the year ended 31 December 2025

Abigail Housing

Annual Report and Financial Statements for the year ended 31 December 2025

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 2025

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 Adam Clark Chair Daniel Howitt Treasurer Jo Gibson Karim Aref Resigned 15 July 2025 Kathleen Commons 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

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 2025

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 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

A review of the restructure of the charity was carried out in September 2025 which resulted in a further restructure taking place, where making efficiencies was necessary. This review and further restructure were deemed necessary for the charity to remain sustainable in challenging times.

Our Leeds Refugee Project offers 54 bed spaces to single adult refugees, through a mixture of ‘exempt’ supported accommodation (35 bed spaces) and our lettings scheme (19 bed spaces). In Bradford our capacity is 15 bed spaces across 4 properties for single adult ARE people seeking asylum. In addition to shared accommodation, we have also offered 2 self-contained family units to 1 refugee family with their children and another to a couple.

Throughout 2025, both the Leeds and Bradford Projects collectively:

Prevented over 38,000 nights of homelessness

We accommodated and supported 19 people seeking asylum, 91 recently recognised refugees and 4 children living with their parents.

We encouraged 15 refugees and asylum seekers to make a positive contribution to service delivery through engagement and participation at our Experts by Experience group(s).

We distributed over £13,000 in financial support to our Bradford residents as well as providing bus fares worth over £2600 to attend vital appointments; as well as cultural, faith and integration activities and enabled the collection of over 500 food parcels to this group.

We supported the positive move on of 8 refugees to longer-term secure tenancies.

Through casework support from staff 5 people seeking asylum were granted Leave to Remain refugee status and 4 moved on into home office support and back into the asylum system.

3

Abigail Housing

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance (continued)

Our residents living at our Bradford Project are provided with weekly drop-in sessions which have fostered engagement and supported positive move on outcomes through a holistic trauma informed approach. Drop-ins provide 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.

Our residents living in our supported (exempt) accommodation at our Leeds Refugee Project have all received at least 1.5 hours of care and support from staff a week, delivered through a variety of activities including 1:1 face to face appointments, house meetings, workshops, support planning, access to health and wellbeing support through signposting and opportunities to volunteer. These activities additionally incorporate intensive housing management support, equipping residents with the necessary skills and knowledge to achieve tenancy readiness and facilitating their transition from Abigail.

Clients living in our Lettings scheme at our Leeds Project, although they present as more independent than those living in our exempt accommodation, they have also received ongoing wraparound support from staff. This has included support with budgeting, help with setting up standing orders to pay rent; developing positive renting behaviours, bidding for social housing, managing priority banding with the council, as well as receiving signposting support to access training, education and advice services which supports with gaining quality employment. These initiatives have all encouraged independence and have supported positive move on from AH to secure more permanent accommodation options.

Where possible we have aimed to stay connected with former residents who remain local to Leeds and Bradford. Former residents have visited both projects to receive integration support from staff but also to volunteer and socialise.

We continue to be able to offer our residents days out in the Yorkshire Dales Countryside thanks to our longstanding and very valued partnerships with Yorkshire Dales Millennium Trust (YDMT) and Malham Climate Resilience. Through these partnerships, and with some additional funding, we were able to offer those we support a very welcome Residential this year at Broadrake, located in Ingleborough, in the Yorkshire Dales National Park.

We use feedback from those we support to measure our impact. Residents have said: ‘Volunteering has helped me to build confidence, I have appreciated the positive comments I have received, and it has been a way for me to give back’

‘The staff and volunteers are welcoming and encouraging, which helps my confidence’

‘I think all the support I get from Abigail drop-in helps me to live on my own’

‘I speak better English because of volunteer each week, drop-in and talking to the volunteers gives me confidence’

Plans for The Future

We have been working closely with NACCOM (No Accommodation Network) to develop a lodgings scheme to respond to the increasing challenges which newly granted refugees face with accessing accommodation in West Yorkshire. A lodgings scheme which Abigail will lead on, will provide a temporary housing solution for single male refugees who are not deemed in priority need by the council, but who are at significant risk of homelessness when granted their refugee status. With the support of NACCOM, we have been looking at partnerships to develop this scheme as an alternative and innovative solution to refugee homelessness, which has been successfully implemented in other areas of the country.

We are also in conversation with colleagues at LASSAN (Leeds Asylum Seekers Support Network), regarding the opportunity to lease from them a 5 bedroomed property which will offer 5 refugees in Leeds supported exempt accommodation.

4

Abigail Housing

Trustees' report (continued) for the year ended 31 December 2025

Financial review

The net expenditure for the year was £56,566, including net expenditure of £88,238 on unrestricted funds and net income of £31,672 on restricted funds.

Reserves policy

Total funds held by the charity at the year end were £384,764. After excluding restricted funds of £342,632 the remaining unrestricted funds were £42,132. After deducting fixed assets of £1,264 this leaves £40,868 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 2026 as follows:

Lower limit: £104,750

Upper limit: £199,500

Free reserves at year end were below the level set out in the charity’s reserves policy. This reflects the ongoing challenges from the general environment. Trustees have reviewed the position and are taking steps to strengthen the charity’s financial resilience. These include enhanced fundraising activity and careful cost management. Trustees are confident that these actions will support the rebuilding of reserves over the coming period

5

Abigail Housing

Trustees' report (continued) for the year ended 31 December 2025

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 …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

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 2025, 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 ACCA 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.

Signed: …………………………………… Name: Simon Bostrom FCIE

Date: …………………….

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 2025

Notes
2025
Unrestricted
funds
£
Income from:
Donations and legacies
(2)
42,916
Charitable activities
(3)
353,203
Bank interest
1,111
Other income
65
Total income
397,295
Expenditure on:
Charitable activities
(4)
485,533
Total expenditure
485,533
Net income / (expenditure)
(88,238)
Fund balances brought forward
130,370
Fund balances carried forward
(5)
42,132		 2025
Restricted
funds
£
113,346
-
-
-
113,346
81,674
81,674
31,672
310,960
342,632		 2025
Total
funds
£
156,262
353,203
1,111
65
510,641
567,207
567,207
(56,566)
441,330
384,764		 2024
Total
funds
£
157,920
409,536
1,253
542
569,251
563,113
563,113
6,138
435,192
441,330

All incoming resources and resources expended derive from continuing activities.

8

Abigail Housing

Balance sheet

as at 31 December 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(6)
1,264
Total fixed assets
1,264
Current assets
Prepayments
237
Cash at bank and in hand
(7)
52,020
Total current assets
52,257
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
11,389
Total current liabilities
11,389
Net current assets
40,868
Net assets
42,132
Funds
Unrestricted funds
42,132
Restricted funds
-
Total funds
42,132		 2025
Restricted
£
304,200
304,200
-
38,432
38,432
-
-
38,432
342,632
-
342,632
342,632		 2025
Total
£
305,464
305,464
237
90,452
90,689
11,389
11,389
79,300
384,764
42,132
342,632
384,764		 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

For the year ending 31 December 2025 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 …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

9

Abigail Housing

Statement of cash flows

for the year ended 31 December 2025

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		 2025
£
(40,544)
1,111
(799)
312
(40,232)
130,684
90,452
2025
£
(56,566)
8,055
(1,111)
2,933
6,145
(40,544)
2025
£
203
90,249
90,452		 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

10

Abigail Housing

Notes to the accounts

for the year ended 31 December 2025

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

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 2025

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.

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 2025

2 Donations and legacies
AB Charitable Trust
Garfield Weston
NACCOM
National Lottery Community Fund
Society of the Holy Child Jesus
The Albert Gubay Charitable Foundation
Yorkshire Methodist District
Yorkshire Wildlife Trust
Evan Cornish Foundation
Other donations - Julie Cowdery
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		 2025
Unrestricted
funds
£
25,000
-
1,100
-
-
-
-
-
-
-
16,816
42,916
2025
Unrestricted
funds
£
124,245
228,959
353,204
Activities
undertaken
directly
£
530,807
530,807		 2025
Restricted
funds
£
-
30,000
-
19,846
10,000
35,000
10,000
1,500
-
7,000
-
113,346
2025
Restricted
funds
£
-
-
-
Support
costs
£
36,400
36,400		 2025
Total
funds
£
25,000
30,000
1,100
19,846
10,000
35,000
10,000
1,500
-
7,000
16,816
156,262
2025
Total
funds
£
124,245
228,959
353,204
2025
Total
cost
£
567,207
567,207
2025
Total
cost
£
9,585
17,574
6,973
2,268
36,400		 2024
Total
funds
£
25,000
30,000
15,000
20,000
-
35,000
-
-
10,000
-
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

13

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2025

4b Charitable activities expenditure detail
Salaries and NIC
(8c)
Working from home allowances
Payroll costs
Freelance / relief workers
Staff travel and other staff costs
Beneficiaries rent
Utilities
Council tax
TV licences and Wi-Fi
Furniture and equipment
Cleaning, gardening and maintenance
Office rent and room hire
Phone and postage
Office costs
Insurance
Independent examination
Volunteer expenses
Training and conferences
Beneficiaries food and other costs
Bank charges
Advertising and publicity
Depreciation
Legal and professional fees
4c Staff costs and numbers
Gross salaries
Social security costs
Pensions
Redundancies		 2025
Unrestricted
funds
£
141,345
920
1,001
12,172
1,231
165,889
57,339
9,154
8,778
2,759
26,186
6,548
1,062
4,258
6,439
2,268
300
1,306
27,310
482
518
1,295
6,973
485,533		 2025
Restricted
funds
£
66,414
-
-
-
-
-
-
-
-
-
600
6,768
-
-
-
-
-
-
1,132
-
-
6,760
-
81,674		 2025
Total
cost
£
207,759
920
1,001
12,172
1,231
165,889
57,339
9,154
8,778
2,759
26,786
13,316
1,062
4,258
6,439
2,268
300
1,306
28,442
482
518
8,055
6,973
567,207
2025
£
190,036
9,281
8,442
-
207,759		 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
13,009
1,006
2,562
3,891
2,268
99
3,264
22,569
473
185
7,640
3,911
563,113
2024
£
187,370
9,791
8,768
4,522
210,451

The average number of employees during the year was 6.3, being an average of 4.6 full time equivalent (2024: 9.8, 6 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2025 2024
£ £
Costs of the scheme to the charity for the year 8,442 8,768

14

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2025

5 Restricted funds
Yorkshire Wildlife Trust
The Albert Gubay Charitable Fund
Yorkshire West Methodist District
Garfield Weston
National Lottery Awards for all
Society of the Holy Child Jesus
Julie Cowdery
Leslie Aldridge Trust
Donated Property		 Balance b/f
£
-
-
-
-
-
-
-
80,960
230,000
310,960		 Incoming
£
1,500
35,000
10,000
30,000
19,846
10,000
7,000
-
-
113,346		 Outgoing
£
1,500
35,000
1,414
30,000
-
-
7,000
1,760
5,000
81,674		 Transfers
£
-
-
-
-
-
-
-
-
-
-		 Balance c/f
£
-
-
8,586
-
19,846
10,000
-
79,200
225,000
342,632

Fund name

Yorkshire Wildlife Trust The Albert Gubay Charitable Fund Yorkshire West Methodist District Garfield Weston

National Lottery Awards for all

Society of the Holy Child Jesus

Julie Cowdery

Leslie Aldridge Trust

Donated Property

Purpose of restriction

A 2-day, one night Residential trip for Abigail Housing residents

Towards staffing costs for the delivery of the Bradford Destitution Project. A core costs grant for the Bradford Destitution Project

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

Supporting asylum seekers with community engagement to rebuild their lives

A core costs grant for the housing and support of recently granted refugees at our Leeds Refugee Project and Appeals Rights Exhausted (ARE) people seeking asylum at our Bradford Destitution Project

A contribution towards the annual rent for our two Green Pastures properties.

To purchase and refurbish 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.

Tangible assets
Cost
£
£
At 1 January 2025
-
(1)
Additions
-
-
Disposals
-
-
At 31 December 2025
-
(1)
Depreciation
At 1 January 2025
-
-
Depn reversed re. disposals
-
-
Charge for year
-
-
At 31 December 2025
-
-
Net book value
At 31 December 2025
-
(1)
At 31 December 2024
-
(1)
Class 4
Class 3		 £
338,000
-
-
338,000
27,040
-
6,760
33,800
304,200
310,960
Freehold
property		 £
10,948
799
(445)
11,302
9,187
(148)
998
10,037
1,265
1,761
Computer
equipment		 Total
£
348,947
799
(445)
349,301
36,227
(148)
7,758
43,837
305,464
312,720

6 Tangible assets

15

Abigail Housing

Notes to the accounts continued

for the year ended 31 December 2025

7 Cash at bank and in hand
Cash at bank
Cash in hand
8 Creditors and accruals
Accruals
Other creditors		 2025
£
90,249
203
90,452
2025
£
5,710
5,679
11,389		 2024
£
129,188
1,496
130,684
2024
£
2,268
2,976
5,244

9 Related party transactions

Trustee expenses

During the year 1 trustee was paid a total of £37 in respect of travel (previous year: £nil).

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 £44,110 (previous year: £62,411).

10 Events after the balance sheet date

After the reporting date, on 9 January 2026, the charity received a donated house with an estimated value of £104,000. As the donation was received after 31 December 2025, it has not been recognised in these financial statements.

16

Abigail Housing

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and legacies
42,916
47,920
Charitable activities
353,203
409,536
Bank interest
1,111
1,253
Other income
65
542
Total income
397,295
459,251
Expenditure
Charitable activities
485,533
446,353
Total expenditure
485,533
446,353
Net income / (expenditure)
(88,238)
12,898
Fund balances brought forward
130,370
117,472
Fund balances carried forward
42,132
130,370		 2025
Restricted
funds
£
113,346
-
-
-
113,346
81,674
81,674
31,672
310,960
342,632		 2024
Restricted
funds
£
110,000
-
-
-
110,000
116,760
116,760
(6,760)
317,720
310,960		 2025
Total
funds
£
156,262
353,203
1,111
65
510,641
567,207
567,207
(56,566)
441,330
384,764		 2024
Total
funds
£
157,920
409,536
1,253
542
569,251
563,113
563,113
6,138
435,192
441,330

17