2023-06-30-accounts

Reference and Administrative	Details
Trustees Report (incorporating	Directors'	report)	2to 15
Independent Auditors' Report			16to 19
Statement of Financial Activities			20
Balance Sheet			21
Statement ofCash Flows			22
Notes to the Financial Statements			23to 37

Referenc	e and Ad		ministrati	ve Details
Governing	document:			Memorandum	and articles				ofassociation
Constitution:				Company limited		by guarantee
Charity Registration		Number		1125960
Company	Registration		Number	06628989
				The charity is incorporated					in England	and Wales.
Trustees				Mr P Ayrton
				Mr R Bartlett	(Resigned			19June 2023)
				Mr D Clapp (Appointed			7		December 2022)
				Ms J Hanson	(Appointed				7 December 2022)
				Mr D Hunt (Appointed			7	December 2022)
				Mrs C Jones
				Mr D Halpin	(Appointed			19June 2023)
				Mrs M Kuo
				Mr M Parsons (Resigned					7 December	2022)
Registered	Office			1 Howard Avenue
				Barnstaple
				Devon
				EX32 8QA
Auditor				Westcotts (SW)		LLP
				47 Boutport	Street
				Barnstaple
				Devon
				EX31 1SQ
Solicitors:				Brewer Harding		8 Rowe
				The Square
				Barnstaple
				EX328LS
Bankers				Lloyds Bank	Pic
				17Cross Street
				Barnstaple
				EX31 1BE

			Unrestricted	Restricted	Total		Total
		Note	funds f	funds f	2023f		2022f
Income and Endowments		from;
Donations and legacies		3	65,867	361,626	427,493		186,107
Charitable activities		4	670,013	81,081	751,094		733,671
Investment income		5	578		578		10
Other income		6	72,772		72,772		31,592
Total income			809,230	442,707	1,251,937		951,380
Expenditure on:
Raising funds Charitable activities Total expenditure		7 8	(13,570) ~802,7(7) ~816.287)	~(246733 ~(216,733	(13,570) (1,019,450) ~(,033,02 '		~(93,954 ~932,954
Net (expenditure)/income			(7,057)	225,974	218,917		18,426
Transfers between	funds		170,141	(170,141)
Net movement in funds			163,084	55,833	218,917		18,426
Reconciliation of	funds
Total funds brought	forward		274,201	67,335	341,536		323,110
Total funds carried	forward	21	437,285	123,168	560,453		341,536

										2023	2022
									Note
Fixed assets
Tangible assets									15	410,684	181,176
Current assets
Debtors									16	71,011	94,821
Cash at bank and	in hand								17	290,732	147967
Creditors: Amounts			falling due			within one year			18	361,743 ~(66.521	242,788 ~82.428
Net current assets										295,222	160,360
Total assets less	current				liabilities					705,906	341,536
5 dtt: 4		t	1	Ill	8 5	11	td	2	18	~((45.453
Net assets										560,453	341,536
Funds ofthe charity:
Restricted income		funds
Restricted funds										123,168	67,335
Unrestricted income			funds
Unrestricted funds										437.285	274,201
Total funds									21	560,453	341,536

Statement ofCash Flows for the Ye	ar En	ded 3	0June	2023
				2023	2022
			Note		6
Cash flows from operating activities
Net cash income				218,917	18,426
Adjustments to cash flows from non-cash	items
Depreciation				42,373	38,392
Investment income				(578)	(10)
Loss on disposal offixed assets held for the charity's		own
use			10	6,449	1 837
				267,161	58,645
Working capital adjustments
Decrease/(increase) in debtors			16	23,810	(57,276)
Increase in creditors (Decrease)/increase in deferred income			18 19	14,989 ~784,417	5,849 25,667
Net cash flows from operating activities				271,543	32,885
Cash flows from investing activities
Interest receivable and similar income			5	578	10
Purchase of tangible fixed assets			15	(278,730)	(79,138)
Sale oftangible fixed assets				400	440
Net cash flows from investing activities				~277 782	~78,888
Cash flows from financing activities
Value ofnew loans obtained during the period Repayment ofloans and borrowings			18	150,000 ~1,828
Net cash flows from financing activities				148974
Net increase/(decrease) in cash and cash equivalents				142,765	(45,803)
Cash and cash equivalents at 1 July				147,967	193,770
Cash and cash equivalents at 30June				290,732	147,967

									Unrestricted
									funds	Restricted	Total
									General	funds	2023
										6	6
Donations			and legacies;
	Donations								43,991	3,799	47,790
	Gift aid reclaimed								3,721		3,721
Grants,		including			capital grants;
	Grants								18,155	357,827	375,982
									65,867	361,626	427,493
									Unrestricted
									funds	Restricted	Total
									General	funds	2022
										6
Donations			and	legacies;
	Donations								42,034		42,034
Grants,		including			capital grants;
	Government			grants						136,822	136,822
	Grants									7,251	7,251
									42,034	144,073	186,107
4	Income		from		charitable	activities
									Unrestricted
									funds	Restricted	Total
									General	funds	2023
									6	6	6
	Housing		Benefit		8 Resident's		Contributions		604,251		604,251
	Contractual			Income for Housing				Support
	Services								65,762	81,081	146,843
									670,013	81,081	751,094
										Unrestricted
										funds	Total
										General	2022f
	Housing		Benefit		8 Resident's		Contributions			562,477	562,477
	Contractual			Income for Housing				Support Services		171,194	171,194
										733,671	733,671

5 Investment in	co	me
			Unrestricted
			funds	Total
			Generalf	2023
Interest receivable	and similar income;
Interest receivable		on bank deposits	578	578
			578	578
			Unrestricted
			funds	Total
			General	2022f
Interest receivable	and similar income;
Interest receivable		on bank deposits	10	10
			10	10

6 Ot	her income
		Unrestricted
		funds	Total
		General	2023
		f.
Other	Income	9,703	9,703
Rent	income	63,069	63,069
		72,772	72,772
		Unrestricted
		funds	Total
		General	2022
		5	F
Other	Income	11,092	11,092
Rent	income	20,500	20,500
		31,592	31,592

a) C	osts	ofge	nerating	donat	ions and legacies
						Unrestricted
						funds	Total
						General	funds
							6
Costs	of	raising	donations	and	legacies	13503	13503
Total	for	2023				13,503	13,503

b) C	osts oftrading activities
			Unrestricted
			funds	Total
			General 6	fundsf
Other	direct costs ofactivities for generating	funds	67	67
Total	for2023		67	67

8 Expen	ditu	re on c	haritable a	ctivities
				Unrestricted
				funds	Restricted	Total	Total
			Note	General E	fundsf	2023f	2022 F
Direct costs				565,007	203,996	769,003	704,458
Allocated	support
costs				229,044	12,737	241,781	226,071
Governance		costs		7,746		7,746	1,705
Grant funding		of
activities				920		920	720
				802,717	216,733	1,019,450	932,954

Support costs allocated to charitable	Support costs allocated to charitable	Support costs allocated to charitable	Support costs allocated to charitable	activities
					Charitable	Total	Total
					activities	2023	2022
Management		and finance staff			97,239	97,239	97,091
Rent 8 related		landlord	costs		43,067	43,067	46,556
Insurance					18,125	18,125	11,507
Heating & Lighting					7,560	7,560	6,888
Computers	8	Software			7,819	7,819	6,594
Irrecoverable		VAT			13,256	13,256	12,433
Depreciation					48,822	48,822	17,772
Other support		costs			5,893	5,893	27,230
					241,781	241,781	226,071

Governance	costs
			Unrestricted
			funds	Total
			General 8	2023f
Audit fees
Audit ofthe	financial statements		6,800	6,800
Independent	examiner fees
Other fees	paid to examiners		946	946
			7,746	7,746
			Unrestricted
			funds	Total
			General	2022
				8
Independent	examiner fees
Examination	ofthe financial	statements	502	502
Other fees	paid to examiners		1,203	1,203
			1,705	1,705

10 Net incoming/outgoing	resources	resources
Net incoming resources for	the year	include
				2023	2022
Audit fees/Independent Examination		fees		6,800	502
Other non-audit services				946	1,203
Loss on disposal offixed assets held		for the charity's	own use	6,449	1,837
Depreciation offixed assets				42,373	38,292

12Staffcosts The aggregate payroll costs were as follows:
	2023	2022
Staff costs during the year were:
Wages and salaries	424,722	387,453
Socia I security costs	24,030	20,567
Pension costs	5,722	5,335
	454,474	413,355

by the cha	rity during	the	year e	xpressed	as full time equivalents	was as follows:
						2023	2022
						No	No
Chantable	actwities	and	related	support	stair	31	25

			2023	2022
Examination	ofthe financial	statements		502
Other fees	to examiners
All other services			946	1,203

15Tangible fixed ass	ets
			Furniture
	Freehold	Leasehold	and	Motor
	Propertyf	propertyf	equipmentf	vehicles f	Total f
Cost
At 1 July 2022		262,200	308,099	17,684	587,983
Additions Disposals	217,228		39,667 717,723)	21,835 ~7,000	278,730 ~24, 723)
At 30June 2023	217,228	262,200	330,043	32,519	841,990
Depreciation
At 1 July 2022		156,149	240,468	10,190	406,807
Charge for the
year	1,086	14,661	23,541	3,085	42,373
Eliminated on disposals			(12,535	78.3387	~17,874
At 30 June 2023	1,086	170,810	251,474	7,936	431,306
Net book value
At 30 June 2023	216,142	91,390	78,569	24,583	410,684
At 30 June 2022		106,051	67,631	7,494	181,176
16Debtors
				2023f	2022
Trade debtors				14,941	161
Prepayments				19,602	8,412
Accrued income				36,468	65,935
VAT recoverable					994
Other debtors					19,319
				71,011	94,821

17Cash	and cash equivalents	and cash equivalents
			2023	2022f
Cash at bank			290,732	147,967
18Creditors: amounts		falling due within one year
			2023	2022
				8
Trade creditors			18,535	5,285
Pulchrass	Street Mortgage		3,521
VAT grant	repayable		689
Other creditors			11,427	10,233
Accruals			13,433	13,577
Deferred	income		18,916	53,333
			66,521	82,428
19Creditors: amounts		falling due after one year
				2023
Pulchrass	Street Mortgage			145,453

		2023	2022
			8
Other
Within one year		215,817	175,166
Between one and five years		666,663	311,044
After five years		982,396	145,313
	1	864 876	631 523

21 Funds
		Balance at				Balance at
		1 July 2022	Incoming resources	Resources expended	Transfers	30June 2023
				6	6
Unrestricted funds
General
General Funds		45,525	809,138	(767,465)	40,877	128,075
New and Expanded
Initiatives Fixed Assets		47,500 181,176	92	~48,822	129,264	47,500 261,710
		274201	809230	~818287	170,141	437285
Restricted funds ~5616
Capital Funds		2,000			(2,000)
I-lousin and Homeless
Housing		48,521			(25021)	23500
Other
Eagle		10,359		(400)		9,959
Recovery housing		1,692	1,756	(764)		2,684
Navigator Salaries			81,081	(81,081)
Restricted Donations-
mainly food		596	2,043	(1,738)		901
Navigator Personal
Budget		4,167		(4,167)
Next Steps
Accommodation
Programme			52,500	(52,500)
Cost of Living Crisis			82,557	(39,076)		43,481
Capital Funds -	Fuel
Costs Outreach	NC6986		4,000	(1,220)		2,780
Night Shelter
Transformation	Fund-
Revenue grant Capital grants			75,650 143,121I	(35,787) .	~143,120	39,863
		67,335	442,707	~216,733	~170,141	123,108
Total funds		341,536	1,251 937	~1,033,0207		560,453

Notes to	t	he Financia	l Statements	for the Yea	r Ended 30J	une 2023
			Balance at				Balance at
			1 July	Incoming	Resources		30June
			2021	resources	expended	Transfers	2022
				g	F	9	f:
Unrestricted		funds
General
General	Funds		70,122	728,169	(799,397)	64,403	63,297
New and	Expanded
Initiatives Fixed Assets			47,500 142,707	79,138	~58441		47,500 163,404
			280,329	807,307	~857,830	64,4113	274,201
Restricted	funds
Capital Funds				136,822	(70,419)	(64,403)	2,000
Housing			48,521				48,521
Eagle			14260	7251	(4,697)		16,814
			62,781	144,073	~470,176	~[84,403	67335
Total funds			323,110	951,380	~032 9547		341,536

22 Anal	ysis ofnet assets between	funds
		Unrestricted		Total funds
		funds	Restricted	at 30June
		Generalf	funds f.	2023 F
Tangible	fixed assets	410,684		410,684
Current	assets	238,575	123,168	361,743
Current Creditors	liabilities over 1 year	(66,521) ~(145,453		(66,521) (145,453)
Total net assets		437,285	123,168	560,453
		Unrestricted		Total funds
		funds	Restricted	at 30June
		Generalf	fundsf	2022
Tangible	fixed assets	181,176		181,176
Current Current	assets liabilities	175,453 (82428)	67,335	242,788 ~82,428
Total net assets		274,201	67,335	341,536

23 Analysis of net funds
	At 1 July		At 30June
	2022 f.	Cash flows f	2023
Cash at bank and in hand	147,967	142,765	290,732
Debt due within one year Debt due after more than one year		(3,521) (1454531	(3,521) ~(45453
Net cash	147,967	(6,209)	141,758