Company registration number: 06628989
Chaiity registration number. 1125960
Freedom Community Alliance Limited
Annual Report and Financial Statements
for the Year Ended 30 June 2024
WESTCOTTS
¢MAR7ERED ACCOUNTAWTS
& BVSINEYS ADVISEFtS

Freedom Community Alliance Limited
Contents
Reference and Administrative Details
Trustees Report (incorporating Directors, report)
2to15
Independent Auditors, Report
16to19
statement of Financial Activities
20
Balance Sheet
21
Statement of Cash Flows
22
Notes to the Financial Ststements
23to37

Freedom Community Alliance Limited
Reference and Administrative Details
Governing document:
Constitution:
Memorandum and articles of association
Company limited by guarantee
Charity Registration Number
1125960
Company Reglstration Number 06628989
The charity is incorporated in England and Wales.
Mr P Ayrton, Ivice Chairman)
Mr D Clapp. (Treasurer)
Mr D Halpin
Ms J Hanson
Trustees
Mr D Hunt, (Chaimian)
Mrs C Jones
Mrs M Kuo, (Resigned 24 June 2024)
Registered Office
1 Howard Avenue
Bamstaple
Devon
EX32 8QA
Westcotts (SW) LLP
47 Boutport Street
Bamstaple
Devon
EX31 1SQ
Auditor
Solicitors:
Brewer Harding & Rowe
The Square
Bamstaple
EX32 8LS
Bankers
Lloyds Bank PIC
17 Cross Street
Barnstaple
EX31 1 BE
Page 1

Freedom Community Alliance Limited
Trustees Report (incorporating Directors, report)
Year Ended 30 June 2024
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements and audilors, report of the charitable company for the year ended 30
June 2024.
Freedom Cornmunity Alliance was incorporated as a company limited by guarantee on 24th June
2008 and is also a registered charity.
Full reference details of the Charity are shown on page 1. Also on page 1 is a list of the Trustees who
held office during the financial year and at the date of this report and the external advisers of the
Charity.
Structure, Governance & Management
The Charity is governed by a Board of Trustees who are also the directors of the company. New
Trustees are appointed in accordance with the Articles of the Charity. In March 2024 the Trustees
submitted a resolution to slightly amend the articles of association of the charity and these were
accepted by the charity commission and Companies House.
The Board of Trustees meet regularly to discuss and plan the activities of the Charity and there is
close liaison and dialogue with the Chief Executive of the Charity.
The day-to-day management af the charity is delegated to the Senior Management Team headed up
by the Chief Executive and supported by the Operations Manager.
The Board of Trustees are responsible for preparing the Trustees Annual Report and the Financial
statements in accordance with applicable law and United Kingdom Generally Accepted Accounting
Practice.
Strategic Review of FCA'S Vislon, Mlssion & Values
In early 2024, the FCA board of trustees began a strategic review of the charity recognising that this
had not been done for some years and that its work had evolved significantly since the time of the last
review and especially since the covid pandemic of 2020.
Initially, trustees met several times to discuss and create a new version of the Mission, Vision and
Values of the charity. Trustees then led focus groups with staff team members to seek their feedback
and the revised version was circulated to k&y partners before the final version was published in May
2024 as detailed below.
FCA Vision Mission and Values
Who we are - FCA is a Christian Charity based in North Devon that seeks to demonstrate the heart
and love of God in our community.
Our Vision - is to see the lives of vulnerable and socially excluded people transformed.
Our Mission - is to work in partnership with others to meet people at their point of need, in Sove and
without judgement, and to journey w'rth them towards a life of hope.
Page 2

Freedom Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
Our Values - We are a 'values-based' organisation which means that every decision we make will be
based on the values that we believe are important. They are:
Love The bible says that 'God is Love,. This is a love that is not conditional on behaviour. Whilst
there may be consequences for choices and behaviour, this will not change how we value that
individual.
Care & Compassion - These are at the centre of all that we are. Kindness is not weakness, and we
will choose to show kindness.
Non-Judgement - We aim to provide 'a spa￿, where people feel safe and accepted. We recognise
that life choices are often an emotional response to trauma or previous hurts.
Hope
We will always strive to believe that things can be better for the individuals we are
supporting.
Our Guiding Principles - How we will go about implementing our mission and values=
Collaborative - We believe we can achieve so much more together than we can separately and that
'the sum is greater than the individual parts., We will adopt a 'strength-based approach, where we will
seek to overcome the challenges we face using the unique contributions of each member of the team.
We will seek to build partnerships with those who can help us fulfil our vision.
Person£entred - We will aim to create an environment where the views of our staff and clients are
heard and valued. So, we will listen first to gain understanding and seek agreed outcomes where
possible.
Empowering We recognise that we are not 'the rescuers. but that it is essential for individuals to
own their choices, behaviours and the consequences.
Professional - We recognise the need to provide services and behaviours of a high standard that all
can trust in and will strive to achieve this.
Responsive - We will be flexible with our resources to respond effectively to the needs of individuals
& community as they emerge, always wanting to be part of a solution.
Courageous We recognise the challenges involved in our work but will always make decisions
with discernment aiming to make the right Choi￿ for each situation.
Integrlty - We will act with integrity towards everyone we work with, knowing this is essential to build
trust. We will also be honest with ourselves in reflecting on how we can do better in each situation.
We will use the resources of the charity in a righteous way.
Dedicated We recognise that the environment we work in is very challenging, but we will not give
up and will devote ourselves to the work and to the individuals we are seeking to help.
Awareness
In our efforts to seNe well the needs of individuals and our community, we will
promote the work of the charity, within the bounds of confidentiality, in order to encourage others to
join with us in supporting our work.
Generosity - We will endeavour to be generous with the time, attention and resources we give to
people we work with, as well as the opportunities we offer to them.
Prayerful - We believe God cares for this work and every individual we encounter. We believe He
wants to direct our paths to be more effective in caring for those who are vulnerable and socially
excluded. So, we will seek Him in prayer and encourage other members of the Christian communty to
join with us in this.
Post year end work has continued in the form of a SWOT analysis on certain key aspects of the
charities work resulting in the preparation of a new 3-year draft strategic Plan. In the coming year
trustees and the senior management team will devise the operational plan for each 12-month period
and will review progress after each year to ensure the stated objectives can be achieved within the
3-year time frame.
Page 3

Freedorn Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
Objectives and Activities
Freedom Community Alliance has 3 main charitable objectives, and these are summarized as follows.
1. To provide facilities in the interests of social welfare with the object of improving conditions of life.
2. To relieve the needs of individuals who are homeless or in recovery from drug l alcohol addiction
through the provision of accommadation and or rehabilitation programs.
3. To further education through the provision of training in life skills ar other vocational areas.
During this reporting period The Charity achieved its objectives by providing a range of ServI￿S from
The Freedom Centre, Freedom Housing properties and through our work with vulnerable people in
the Community. Our services were broken down into 4 core areas..
1.Da
Centre Services - Based at the Freedom Centre
The goal: Provide a safe place where vulnerable clients can access 'joined up, support to meet their
immediate needs and to provide a gateway to other essential ongoing support to enable clients to
joumey towards a more positive and purposeful life.
2. Enhanced Rou
h Slee
er Outreac
The goal.. Provide targeted identification of rough sleepers and joined-up support with the aim of
bringing individuals off the street and into a housing pathway. In the case of entrenched rough
sleepers (without recourse to public funds, no local connedion, unwilling or too chaotic to house) - to
provide regular welfare checks and support to ensure their essential needs are met and their
wellbeing is maintained.
3. Housin
The goal: To pravide safe, good-qualty housing to those who may Othern￿lse be homeless with
person centred support to give the very best opportunity for individuals to achieve sustainable,
independent living.
4 Recove
Housin
The goal: Provide a safe, supportive structured community environment that gives individuals the
very best opportunity to strengthen their journey of recovery towards a fulfilled life of purpose and
hope free from substance misuse.
The Charity experienced another incredibly busy year and continues to feel the impact of the
cost-of-living crisis. This is not only affecting the organisation but also the many vulnerable people for
whom the services of the Freedom Centre are a lifeline.
During the year the following sewices have been delivered.
Open access Day Centre for Homeles5 and Vulnerable Individuals.
Street outreach services engaging with rough sleepers, providing welfare checks and helping them
off the street and into accommodation.
Management and oversight of a multi-agency facility working with rough sleepers and those
vulnerably housed aGross North Devon.
Page 4

Freedom Community Alliance Limited
Trustees Report (incorporating Directors, report)
Year Ended 30 June 2024
Supported accommodation for men affected by homelessness linked to the North Devon Housing
Hub.
Next Steps accommodation for residents who have longer term support needs.
Female only supported accommodation.
Emergency, temporary accommodation for rough sleepers in pla￿ of night shelter provision.
4 Rough Sleeper Pods located inside the Freedom Centre for Rough Sleepers with overnight welfare
I security support and support to the residents of 4 external Pods located in the commLbnity.
Recovery accommodation for those with a history of addiction who require the protection of drug I
alcohol free, safe accommodation.
Rough sleeper navigator services linked to North Devon Councils enhanced rough sleeper outreach
team as part of the Governments Rough Sleeper Strategy.
Specialist Nurse and GP health services delivered in partnership with the NHS and local primary
care network.
Gym facilities with the support of a fully qualified gym instructor.
Access to free counselling
The above projects and services have provided essential and life changing support to some of the
most vulnerable and SOGially excluded individuals in North Devon.
Outcomes from the above seNices include: _
Improved health and wellbeing.
Reduction in the number of people rough sleeping through the provision of appropriate
accommodation.
Reduced revolving door clients through dedicated, person-centred navigator support.
Reduced health inequalities for some of the most marginalised people in our community.
Sustained recovery for those with a history of addiction.
Fewer offenders returning to crime as a result of early intervention and accommodation on release
from prison.
Improved prospects for those who have regained hope for the future.
All services are 'trauma informed, and 'person centred, and adopt an integrated approach by working
in partnership with a range of statutory and voluntary sector organisations.
Page 5

Freedom Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
Achievements and performance
Freedom Centre Actlvities including the Day Centre
The team at the Freedom Centre is made up of staff from North Devon Council, Freedam Community
Alliance, Devon Partnership Trust, NHS Trust, North Devon Primary Care Neknjork, Police, Probation
and Together Drug & Alcohol Services. Additionally, during the year DWP were involved by providing
a dedicated monthly clinic for the clients.
This rnulti-disciplinary team have continued to be at the forefront of responding to both national and
local initiatives. These have included but are not limited to- daily outreach and bringing rough sleepers
off the streets and into appropriate accommodation,. flu and covid vaccination clinics for hard-to-reach
Glients,. severe weather inteNentions during the summer and winter months,. responses to the cost of
living crisis through the creation of a warm space for rough sleepers., assistance with the annual rough
sleeper count and participation in regular quarterly hot spot rough sleeper counts.
The government's strategy, 'Ending Rough Sleeping for Good, was published in September 2022
and focused on a 'four-pronged approach. of prevention, intervention, recovery and integration and
highlighted the importance of a joined-up transparent approach between partners. This year was year
4 of the RSI programme 'Rough Sleeper Initiative, which had been committed until March 2025. FCA
have again been an integral partner to the North Devon RSI Programme with most of the work being
based and delivered from The Freedom Centre creating a one stop shop for rough sleepers.
Contracts were held to deliver navigator setvices, emergency temporary accommodation, supported
accommodation for men and women, longer term accommodation and in-reach l outreach support.
The year saw increased presentations of people rough sleeping and noticeably the complexity of
presentations was higher than ever before. To meet this changing need we have had to constantly
look at the provision in place and make changes to keep pace with demand. The most significant
change has been the need to increase the number of emergency accommodation beds for North
Devon Council and adapt the supported accommodation to cater for a higher complexity of need.
The open access hours of the Day Centre continued from 11.30am - 1.30pm Monday to Thursday.
This allowed time for the team to undertake early morning outreach, daytime outreach, breakfast for
the pod residents, private appointments before and after the day centre and provide support to those
in accommodation.
This mixture of open access sessions and time for pre booked appointments has warked well and has
continued throughout the year with no intention to revert to the longer open access sessions. The
arrangement provides the scope for members of the team to be involved in numerous other activities
away from the day centre and as a result we have become more productive and effective in our
day-to-day work.
Our aim during the open access sessions is to meet people at their point of felt need. Every visitor is
met, welcomed, and offered a hot drink and a hot meal. After a shower and clean clothes if needed. a
friendly chat with one of our team identifies other ways we can help including accommodation.
advocacy, debt or benefits advice, nurse, in-house GP clinic, mental health or addiction support, or
use of a phone or computer. We also have a gym on site and our team can access instant support
from the integrated multi-agency team.
Page 6

Freedom Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
By adopting a needs-led approach we look to meet the changing needs of every individual, by offering
transformative change for the homeless, and a safety net for the vulnerable, preventing people
struggling with the cost of living from slipping into homelessness.
The table below shows some statistics for the year ending 30th June 2024 compared to the previous
year ending 30th June 2023. The majority of the figures show an increase in activity compared to the
previous year.
This
ear
10,8TT
Last
Year
9,107
451
6,645
467
/oUpor
Descriplion
Indtvidual visits to the Freedom Centre
Separate clients engaged in setvices
No of Lunches provided
No of dothing dC￿atiOnS given out
No of showers provided to rO￿h sleepers
No of medical interventions from health staff
No of food pa￿lS given out
No of times computers used by dients
No of Breakfasts served
No of free laundry, Servi￿ washes for dients
No of times phones used by clients
Gym Visits (onty Jan lo June 24)
up
up
8%
6,686
383
up
DOWN 18%
up
41%
up
66¥0
DOWN 48V4)
up
up
up
848
837
620
598
502
1205
182
511
233
123
182
82
1800/0
1840/0
40/0
216
207
NIA
up
263
Rough Sleeper Pods within the Freedom Centre
The rough sleeping PODS within the Freedom Centre opened on 3rd May 22 so have now been
operational for a little over 2 years. They have proved to be a tremendous asset and resource in
accommodating those who would be difficult to accommodate elsewhere until more detailed
assessments have been undertaken. They also provide petiods of respite off the street for some of
those who Ghoose to rough sleep. Below are some statistics forthe year ending 30th June 2024.
The 4 pods provided 904 nights of safe, secure accommodation during the year.
Allowing for a couple of periods of downtime they averaged 82 nights of aGcommodation each
month.
There were 58 placements made to 49 different individuals during the year.
6 individuals used the pods on more than one occasion often as respite from rough sleeping.
The average stay per person was 16 nights.
The longest stay for a single person was 104 nights and the shortest was 1 night.
Of the 49 different individuals who stayed in the pods, 36 moved on into a next stage
accommodation solution of which 22 were with Freedom and 14 were with other specialist providers.
Page 7

Freedom Community Alliance Limited
Trustees Report {incorporating Directors, report)
Year Ended 30 June 2024
The pods within the Freedom Centre are covered by overnight welfare security staff and are available
for clients to access from 8pm to 8am in the summer and 6pm to 8am in the winter. At 8am breakfast
is seNed for those who want it, and this has proved to be great time to engage with clients over coffee
and toast.
With the welfare security staff on site, we have been able to accommodate individuals that could not
have been accommodated elsewhere for a variety of safety reasons.
Additional Health Contributions from the Nurse and GP
The invaluable services of the full time Homeless Inclusion Heafth Nurse and the weekly GP surgery
have been recognised outside of North Devon, resulting in a competitive tender prO￿sS to
commission the service. The existing providers of the service were successful in their bid and a new
service linked to the clocktower surgery in Exeter was launched in Sept 2024, securing this bespoke
health service for rough sleepers for the foreseeable future. The results and outcomes have been
amazing, and the use of the service has continued to thrive beyond the year end. Integrating these
health services into the outreach team and housing provision provided by Freedom has been an
oVe￿helmIng success. The team are reducing the health inequalities for some of the most vulnerable
and marginalised people in our community.
Feedback from those involved highlights the huge benefits of these health services being based within
a homelessness setting rather than a mainstream GP practice. Engagement with this hard-to-reach
client group has increased and improved health provision is being seen. Routine health conditions are
being diagnosed and treated that would previously have been undiagnosed. Health outcomes are
improving, and the service has been able to be designed around the needs of the client with longer
than normal appointment times, f]exibility around attendance reduGing no shows and, in many cases.
taking seNices to the clients on the streets or into the accommodation provision.
Freedom Housing Temporary Accommodation & Supported Accommodation for those with
identified support needs.
The environment in which we are operating has changed significantly in recent years and this has
prompted us to continually look at what we are offering to ensure it is fit for purpose and meeting the
local need. North Devan is one of the most economically disadvantaged and least accessible areas of
Devon, served by the most remote acute hospital in mainland UK. Barnstaple is the regional capital,
providing a hub of services but also boasts 2 of the 3 most deprived wards in Devon and in the top
100A of the IMD - of which flank the Freedom Centre.
More recently, a local housing crisis driven by the booming post-pandemic tourist trade has resulted in
very poor availability of housing stock. Private rentals are in very short supply and unaffordable for
those on the lowest incomes. A lack of affordable or social housing has led to a direct increase in
homelessness in the local community.
Having provided sUPPOrted housing for many years, we are firmly of the opinion that one size does
not fit all and in response to the changing environment we have developed a range of accommodation
solutions thal better meet the needs of North Devon. These changes have been developed through
co-production and consultation with partners and Sewi￿ users and have varying degrees of ftexible
tolerance that gives residents the best chance of sustaining their accommodation and reducing
evictions.
Page 8

Freedom Community Alliance Limited
Trustees Report (incorporating Directors, report)
Year Ended 30 June 2024
We operate OLSr housing provision with a team of support workers who each cary a caseload of
clients. Caseloads vary depending on the support needs of the individual and each resident will have
a personal support plan that is Co-produced with their support worker. We use the nationally
recognised 'ln-Form' case management system to record interventions and details of resident support
sessions and the Outcome Star to track progression and outcomes.
Adopting a flexible tolerance policy means that we can better support people who have complex
needs, such as active addiction, mental ill heatth, or a history of offending. The principle behind this is
trying to reduce the barriers people fa￿ in accessing appropriate safe accommodation. We believe
that our flexible tolerance approach is helping to stop the revolving door of repeated homelessness,
and is enabling people to remain housed, supported, and safe.
A 2019 study by Public Health England found that 42 % of all those rough sleeping had drug or alcohol
misuse or dependency challenges, and 50% also had mental health needs. Furthermore, studies
report high prevalence of adverse childhood experiences (ACES) and trauma among people with
experience of homelessness, both of which are life-altering and have long term health cOnsequen￿S
into adutthood.
Flexible toleran￿ is not a new model, in fact, it is what most people would say is a 'common sense,
approach, however in our experience it is not how most seNices operate. When people are displaying
challenging behaviour. we look at the person, assess their situation, their background, and try to work
towards a suitable outcome using a holistic approach. In recent years we have added the opportunity
of counselling as part of the support on offer and through a successful funding bid these seNices will
continue in the coming year.
We work closely with partners to ensure the correct support and guidance is in pla￿ for each
resident. However, restrictions on external Se￿iceS often means that the wrap around support is not
as robust as it could or should be. Our staff work flexibly, innovatively, and without judgement with
clients to promote recovery.
During this reporting period our accommodation options included..
Rough Sleeper Pods inside the Freedom Centre with overnight welfare I security support.
Emergency Temporary Accommodation on behalf of North Devon Council.
Female - gender specific SUPPOrted accommodation.
New mixed supported accommodation for those who feel mixed is better for them.
Male only supported accommodation.
Next steps accommodation for those wtth longer term support needs.
Recovery focussed and abstinence based supported accommodation.
Although not provided by us we also provide support to 4 external rough sleeper pods.
At the end of this financial year, we were supporting 51 units of accommodation made up of 43 beds
in shared accommodation across 11 different properties and 8 rough sleeper pods.
The breakdown of the accommodation changes from time to time and is now split as follows:
8 rough sleeper pods
9 beds of supported accommodation
- 2 beds of female only accommodation
12 beds of next steps accommodation
11 beds of temporary accommodation
9 beds of recovery accommodation
Page 9

Freedom Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
All referrals to our accommodation are received through the Northern Devon Housing Hub which is
chaired by North Devon Council. Having created different forms of accommodation we now have our
own housing pathway which provides progression opportunities and a150 Step-up and step-down
options according to circumstances. need or sometimes choice by residents.
The iTnpact of these changes over the last couple of years tneans that we can help a broader range of
clients and a wider presentation of need. Only a few years ago in 2021122 we helped 38 different
people in our accommodation, however, in this period we accommodated 111 different people.
Analysis of the data shows.
No of accommodation placements in houses
No of accornmodation pla￿[nents in the Freedom Gentre pods
T￿￿ combined no of accommodation pla￿ments in the year
Number of unique indibiduals accomrrKJdaled in houses
Number of unique individuals accomnyjdaled in Freedom Centre pods
Total no of unique individuals accorrffiodaled in houses and pods
H￿se Data
% of placements in temporary Accommc#Jation 49 out of 101
'h of placements in 5UPPOrted accomrnodation 28 out of 101
'k of placements in next sleps accomnTh)dafion 11 out of 101
% of placements in recovery accommodalth?n 13 out of 101
% of male residents
% of female residents
% of tesidents between the age cf 18- 35
% of residents between the age of 36- 55
°A of residents aged 56 and over
101
58
159
49
111
49%
28¥0
11%
13%
92%
8%
400/0
40¥
20%
159 combined accommodation placements for 111 different people is more than any previous
year.
As at 30th June 2024 i.e. the end of this reporting period..
40 of our 43 beds within properties were occupied. Therefore 40 of the 101 accommodation
placements in this period were doing well, sustaining their accommodation, and working towards their
goal of independence.
Of the 61 remaining placements during the year we can evidence the following move of reasons.
Page 10

Freedom Community Alliance Limited
Trustees Report (incorporating Directors, report)
Year Ended 30 June 2024
RESIDENTMOVE ON REASON
Moved into Social Housin
15%
Moved into Private Rented
Moved from TA into Su
orted Accommodalion
Moved in wtth Famil PartneT 01 Friend
Retumed to Rou
h Slee
in
Retumed to other Tem
Accommodatmjn
Moved lo other S
cialist Accommodation
Abanclonment- Slatus not known
Sofa Surfin
Eviction - Violen
Eviction - Other
Prisc
Deceased
Tolal
17
280
11
2¥0
OO/D
110h
8%
61
1 OOVO
The 5 negative prison outcomes and the 1 deceased are outside of our control therefore to evidence
only 9 negative outcomes from the remaining 95 placements represents a success rate of over 90 % in
the accommodation for the year.
We operate our housing provision with a strong focus on local need which is constantly assessed and
re-assessed, ensuring that it not only meets the objectives of the charity but also makes a positive
impact into the community of North Devon. Properties are secured in three ways. The first is through
our longstanding partnership with Green Pastures, who have purchased properties that we lease on a
long-term basis. The second is through Private Sector Leasing from private landlords for typically 3-5
years and the third introduced this year is that we have acquired a property of our own with the
assistance of a grant and a mortgage. This was made possible following a successful bid to the
govemments 'Night Shelter Transformation Fund.
Operating this way enables us to remain flexible, adaptable and able to quickly respond to local
demand. During this reporting period, demand remained high with an average occupancy level in the
region of 900/0. In most cases, void periods were used to carry out essential repairs and maintenance
in the rooms.
Analysis from this reporting period shows a high level of success, with a number of residents
positively progressing through a housing pathway. Residents from Pods and temporary
accommodation were moving into supported accommodation and residents from supported
accommodation were moving into their own independent accommodation.
Page 11

Freedom Community Alliance Limited
Trustees Report {incorporating Directors, report)
Year Ended 30 June 2024
With North Devon facing a housing CRISIS we can't escape the fact that this is having a direct impact
on the move on or progression options for many of our clients. Historically, the Private Rented Sector
would have been the predaminant move on option for many but, with reducing supply and increased
demand, privat8 rented accommodation has become difficult to source for this client group. The main
move on optian is now social housirig, through Devon Home Choice, but again this has a limited
supply, strict criteria, and often lengthy waiting times for those who are successful. The impact of this
is that residents are staying longer in our accommodation before moving on and it is not uncommon
for some residents to be with us for up to 2 years before moving to their own independent
accommodation.
Charities and other organisations with which the charity co-operate5 in its work.
FCA delivers integrated services and works in Partnership with many other Statutory and Voluntary
sector organisations across North Devon. We have a number of organisations with staff based at the
Freedom Centre which include, 5 staff from North Devon Council, mental health nurse through Devon
Partnership Trust, physical health nurse through Include Devon CIC, specialist substance misuse
worker through Together Drug & Alcohol Services, a GP also through Include Devon CIC, a police
sergeant from Devon & Cornwall Poli￿ and a team of welfare security staff from M5 Security
Services. Although not based at the Centre DWP staff also attend and delivery regular clinics for the
clients.
We continue to attend the Month￿ Northern Devon Housing Hub which is a collection of statutory and
voluntary sector partners which include North Devon Council, Torridge District Council. Poli￿,
Probation, Sanctuary Housing, Alabare. Encompass South West, Adult Social Care, Mental Health,
Together Drug & Alcohol SeNices and others that come and go. Anyone rough sleeping is discussed
at these meetings and referrals are mad& into a range of supported housing projects which include
those operated by Freedom.
The level of integration with our partners provides an enhanced seNice to clients and we will look to
continue building on this over the next 12 months.
Public beneflt
All activities of the Charity are focused on delivering benefits to the community of North Devon. The
generic services of Freedom Community Allian￿ {FCA) are open to all, irrespective of their race, age,
religion, sexuality, gender, addictions, criminal record, ability or disability. SerVi￿s are geared to
meeting the needs of the socially excluded, homeless, drug & alcohol users, mental health sufferers,
economically disadvantaged and olhers with life-controlling problems.
The reach of the services we provide goes beyond the direct benefit to service users and extend to
reducing the distress to their families and friends alike. In addition, there are significant indirect
benefits to the local community. The Police. Social Services, Local Authority, Health Services and
many others acknowledge the importance of the wort< of FCA in reducing hardship, reducing crime
and reducing harm. We are recognised as positively contributing to the local agenda of building a
safer and stronger Community.
Page 12

Freedom Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
Contribution of Volunteers
The main areas where volunteers can support our work is wtthin the clothes store, collecting food
donations and helping to prepare and serve the daily meal within the day centre. At the current time
we are supported by approximately 20 volunteers a week.
Management of Risk
The trustees actively monitor risks to the charity.
The trustees have identified that the main risks to the Charity are=
Cost of living crisis - A head office and 12 additional properties all experiencing increased operating
costs.
Our Day to Day work with vulnerable adults who present with multiple and complex needs. The risk
of death through overdose is never far away from many of our clients.
Short temi funding streams.
The trustees seek to mitigate risks by..
Review of room hire charges and rent calculation spreadsheets to mitigate cost increases.
All policies and procedures are reviewed and updated on a regular basis.
Risk assessments are maintained.
Incident reports and near misses are an agenda item at all Trustees meetings to ensure that any
leamings are communicated to Staff.
DBS checks carried out on all staff. Trustees and appropriate volunteers.
Appropriate and adequate insurance cover is also maintained.
Financial Review and Results
The charity has continued its focus on developing a broader and more diverse range of income
generation to ensure that ServI￿S are sustainable without a heavy reliance on any one source of
funding. Our Income for this period consisted of-
Rental In￿Me from housing benefit generated through Freedom Housing Properties
Contracts for the provision of services to North Devon Council.
Room hire and desk space income from partners working from The Freedom Centre.
Grant income from government bodies including MHCLG Ministry of housing communities and local
government.
Grant Income from large and small grant making trusts.
Specific 'Cost of living. grant funding targeted to support those most in need.
Support from the wider Freedom organisations
'Friends of Freedom. regular donation support programme
Other gifts & donations
We have continued to invest reSoUr￿S in fundraising, specifically bid writing to grant making trusts
which continues to produce a steady supply of restrided and unrestricted funding.
During the year the Company's total income was £1,058,258 {2023 £1,251,937) of which restricted
funds comprised £192,844 (2023 £442,707). Total expenditure was £1,026,457 (2023 £1,033,020).
Page 13

Freedom Community Alliance Limited
Trustees Report (incorporating Directors, report)
Year Ended 30 June 2024
As at 30 June 2024 the Trustees held a General Fund made up of unrestricted funds which are not
designated and are freely available of £0.
The trustees have designated the following funds
The Trustees, target is to ensure the charity has a reserve to cover Running Costs, at least cover the
working capital requirements of 4 weeks, housing benefit plLrs between four to six month's
non-housing related expenditure to meet general running costs and ensure ongoing operations are
sustainable. At 30th June 2024 designated fund held represented 4.59 months which is within the
target range but £56,060 below six months non-housing related expenditure.
The trustees have designated a fixed asset reserves equal to the net book value of fixed assets less
the amount of the mortgage secured to purchase the house in Pulchrass Street which is not available
to fund expenditure of £249,812.
The trustees have taken the £47,500 New and Expanded Initiatives fund back into general funds.
The trustees hold restricted reserves of £114,110.
Reserves Policy
The Trustees, target is to ensure the charity has a reseNe to cover Running Costs, at least cover the
working capital requirements of 4 weeks, housing benefrt plus bebmeen four to six month's
non-housing related expenditure to meet general running costs and ensure ongoing operations are
sustainable.
Going concern statement
The trustees have reviewed the circumstances of the Charity and consider that adequate resources
continue to be available to fund its activities for the foreseeable future. The trustees are of the view
that the charity is a going concern.
Statement of trustees, responsibilities
The trustees (who are also the diredors of Freedom Communrty Alliance Limited for the purposes of
company law) are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom
Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland The report and accounts have been prepared in
accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial ststements unless they are satisfied that
they 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 its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently.,
obseNe the methods and principles in the Charities SORP;
makejudgements and estimates that are reasonable and prudent.,
stste whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements., and
Page 14

Freedorn Community Alliance Limited
Trustees Report (incorporating Directors. report)
Year Ended 30 June 2024
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable companls website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant infomiation that they know of and of which
they know the auditor is unaware.
Small companles provlsion statement
This report has been prepared in accordance with the small companies regime under the Companies
Act 2006.
The annual report was approved by the trustees of the charity on 3 March 2025 and signed on its
behalf by..
Mr D Hunt
Trustee
Page 15

Freedom Community Alliance Limited
Independent Auditor's Report to the Members of Freedom Community Alliance
Limited
Opinion
We have audited the financial statements of Freedom Community Alliance Limited {the 'charity') for
the year ended 30 June 2024, which comprise the Statement of Financial Activities, Balance Sheet,
Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is
United Kingdom Accounting Standards, comprising Charities SORP FRS 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland, and applicable law {United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the Charity's affairs as at 30 June 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
have been prop8rly prepared in accordance with Untted Kingdom Generally Accepted Accounting
Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that 8re relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small
entities, in the circumstances set out in note to the financial statements, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, W8 have concluded that the trustees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditians that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the original financial
statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our auditorfs report
thereon. Our opinion on the financial statements does not cover the other information and, except to
the extent othewise explicitly stated in our report, we do not express any form of assurance
conclusion thereon.
Page 16

Freedom Community Alliance Limited
Independent Auditor's Report to the Members of Freedom Community Alliance
Limited
In connection with our audit of the financial statements. our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial slaternents or our knowledge obtained in the audit or othenmise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees Report (incorporating Directors, report) for the financial year
for which the financial statements are prepared is consistent with the financial statements- and
the Trustees Report (incorporating Directors, report) has been prepared in accordance with
applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees Report
(incorporating Directors, report).
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you if, in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have not been
received from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees remuneration specified by law are not made,. or
we have not received all the infomiation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, responsibilities (set out on page 14 and 15), the
trustees are responsible for the preparation of the financial statements and for being satisfied that
they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due
to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going Goncern, disclosing, as applicable. matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Page 17

Freedom Community Alliance Limited
Independent Auditor's Report to the Members of Freedom Community Alliance
Limited
Audltor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditoff s report
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee
that an audit conducted in accordan￿ with ISAS (UK) will always detect a material misstatement
when it exists. Misstatements can arise from fraud or error and are considered material rf. individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
The extent to which our prO￿dureS are capable of detecting irregularities. including fraud is detailed
below..
We identified areas of laws and regulations that could reasonably be expected to have a material
effect on the financial statements from our general commercial and sector experience and through
discussion with the trustees and other management. We communicated identified laws and
regulations throughoLrt our team, and remained alert to any indications of non-cornpliance
throughout the audit.
The Charity is subject to laws and regulations that govern the prep8r8tion of the financial
statements, including financial reporting legislation, and other charity legislation. The Trust is also
subject to other laws and regulations where the consequences of non-compliance could have a
material impact on the amounts or disclosures within the financial statements, including
employment, anti-bribery, anti-money laundering and certain aspects of Charity legislation.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have
detected some material misstatements in the financial statements, even though we have properly
planned and performed our audit in accordance with auditing standards. In any audit, there
remains a higher risk of non-detection of irregulariities, as these may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal controls. We are not
responsible for preventing non-compliance and cannot be expected to detect non-complian￿ with
all laws and regulations.
As part of an audit in accordance with ISAS (UK). we exercise professional judgement and maintain
professional scepticism throughout the audit. We also=
Identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of (he charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Page 18

Freedom Community Alliance Limited
Independent Auditor's Report to the Members of Freedom Community Alliance
Limited
Conclude on the appropriateness of the trustees use of the going concern basis of accounting and,
based on the audit evidence obtained, whether a matertal uncertainty exists related to events or
conditions that may cast significant doubt on the charity's ability to continue as a going concem. If
we conclude that a material uncertainty exists, we are required to draw attention in our auditor's
report to the related disclosures in the financial statements or, if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our auditorfs report. However, fLrture events or conditions may cause the charity to cease to
continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities or
business activities within the charity to express an opinion on the financial statements. We are
responsible for the direction, supervision and performance of the charity audit. W8 remain solely
responsible for our audit opinion.
We communicate with those charged with govemance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made sole5y to the charitable company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charity's trustees those matters we are required to state to them in an auditorfs
report and for no other purpose. To the fullest e£(ent pemiitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its trustees as a body. for our audit
work, for this report, or for the opinions we have fonned.
Catherine Williams FCA DChA
Senior Statutory Auditor
Westcotts (SW) LLP
47 Boutport street
Barnstaple
Devon
EX311SQ
Page 19

Freedom Community Alliance Limited
Statement of Financial Activities for the Year Ended 30 June 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
Other income
140,733
684,860
2,833
36,988
192,844
333,577
884,860
2,833
38,988
427,493
751,094
578
72,772
Total income
885,414
192,844
1,058,258
1,251,937
Expenditure on:
Raising funds
Charitable activities
{11,526)
(843,695)
(11,5261
{1,014,9311
(1,026,457)
{13,570)
(1,019,450)
{1.033,020)
(171,238)
Total expenditure
Net income
Transfers be￿een funds
(855,221)
(171,236
10,193
30,666
21,808
{30,6681
31,801
218,917
Net movement in funds
40,859
(9,0581
31,801
218,917
Reconciliation of funds
Total funds brought forward
Total funds carried forward 21
437,285
123,168
560,453
341,536
478,144
114,110
592,254
560,453
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 21.
The notes an pages 23 to 37 fonn an integral part of these financial statements.
Page 20

Freedom Community Alliance Limited
(Registration number: 06628989)
Balance Sheet as at 30 June 2024
2024
2023
Note
Fixed assets
Tangible assets
15
394,840
410,684
Current assets
Debtors
Cash at bank and in hand
16
17
72,499
377,083
449,582
71.011
290,732
361,743
Creditors: Amounts falling due wlthln one year
Net Current assets
18
111,1441
(66,521)
338,438
295,222
Total assets less current liabllltles
733,278
705,906
Creditors: Amounts falling due after more than one year 19
(141,024
592,254
145,453)
560,453
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
114,110
123,168
Unrestricted incorne funds
Unrestricted funds
Designated funds - running costs
Designated funds - fixed assets
Total unrestricted funds
128,075
47.500
261,710
228,332
249,812
478,144
437,285
Total funds
21
592,254
560,453
These financial statements have been prepared in accordance with the special provisions relating to
companies subject to the small companies regime within Part 15 ofthe Companies Act 2006.
The financial statements on pages 20 to 37 were approved by the trustees, and authorised for issue
on 3 March 2025 and signed on their behalf by..
Mr D Hunt
Trustee
The notes on pages 23 to 37 form an integral part of these financial statements.
Page 21

Freedom Community Alliance Limited
Statement of Cash Flows for the Year Ended 30 June 2024
2024
2023
Note
Cash flows from operating activities
Net cash income
31,801
218.917
Adjustments to cash flows from non4ash items
Depreciation
Investment income
Loss on disposal of fixed assets held for the charity's own
use
57,325
12,833)
42.373
(578)
1,094
6,449
87,387
267.161
Working capital adjustments
(Increase)Idecrease in debtors
Increase in creditors
Increasel{decreasel in deferred income
16
18
19
{1,488)
7,431
36,709
23,810
14,989
(34,417)
271,543
Net cash flows from operating aGtivitie5
Cash flows from investing actlvlties
Interest receivable and similar income
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash flows from investing activitl8S
130,039
2,833
(42,658)
83
578
{278,730)
400
15
{39,742)
{277,752}
Cash flows from financing activities
Value of new loans obtained during the period
Repayment of loans and borrowings
Net cash flows from financing activities
150.000
(1,026)
18
(3,946)
{3,946)
148,974
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 July
Cash and cash equivalents at 30 June
86,351
142.765
290,732
147,967
377,083
290,732
All of the cash flows are derived from continuing operations during the above periods.
The notes on pages 23 to 37 form an integral part of these financial statements.
Page 22

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered office is-
1 Howard Avenue
Barnstaple
Devon
EX32 8QA
2 Accounting policies
Summary of slgnlflcant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otheTwise
ststed.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement af Recommended Practice {appli¢able to charities preparing their accounts in
accordanGe with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006.
Basis of preparation
Freedom Community Alliance Limited meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless othenNise
stated in the relevant accounting policy notes. The financial statements are prepared in sterling which
is the functional currency of the entity.
Going concern
The trustees consider that there are no material uncertainties about the charity's abiSity to continue as
a going concern nor any significant areas of uncertainty that affed the carrying value of assets held by
the charity.
Income and endowments
All income is recegnised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliably.
Page 23

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fulfilled in the reporting
period.
Legacy gifts are recognised on a case by case basis following the grant af probate when the
administratorlexecutor for the estate has communicated in writing both the amount and settlement
date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on
a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable
with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
Grants recelvable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to
the grants have been met. Where performance conditions are attached to the grant and are yet to be
met, the income is recognised as a liabilty and included on the balance sheet as deferred income to
be released.
Deferred Income
Deferred income represents amounts received for future periods and is released to incoming
resources in the period for which, it has been received. Such income is only deferred when:
The donor specifies that the grant or donation must only be used in future accounting periods; or
The donor has imposed conditions which must be met before the charity has unconditional
entitlement.
Expenditure
All expenditur8 is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure camprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Grantpmvisions
Provisions for grants are made when the intention to make a grant has been communicated to the
recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Page 24

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
Support Costs
Support costs include central functions and have been allocated to activity cost categories on a basis
Gonsistent with the use of resources, for example, allocating property costs by floor areas, or per
Gapita, staff costs by the time spent and other costs by their usage.
Tangible fixed assets
Individual fixed assets costing £150 or more are initially recorded at cost, less any subsequent
accumulated depreciation and subsequent accumulated impaimient losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows:
Asset class
Freehold property
Leasehold property
Motor vehicles
Furniture and equipment
Depreciation method and rate
50/0 Straight line
5_10 % straight line
25 % reducing balance
10 . 330A straight line
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Designated funds are unrestricted funds eamiarked by the trustees for specific purposes.
Restricted income funds are those donated for use in a particular area or for specific pU￿oses, the
use of which is restricted to that area or purpose.
Pensions and other post retirement obligatlons
The chartty operates a defined contribution pension scheme which is a pension plan under which
fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation
to pay further contributions even if the fund does not hold sufficient assets to pay all employees the
benefits relating to employee serviGe in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities
when they are due. If contribution payments exceed the contribution due for seNice, the excess is
recognised as a prepayment.
Page 25

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
3 Income from donations and lega¢les
Unrestricted
funds
General
Restricted
funds
Total
2024
Donatians and legacies,.
Donations
Legacies
Gift aid reclaimed
Grants, including capital grants.
Grants
69,649
1,525
4,803
16,431
86,080
1,525
4,916
113
64,756
140,733
176,300
241,056
192,844
333,577
Unrestricted
funds
General
Restricted
funds
Total
2023
Donations and legacies.,
Donations
Gift aid reclaimed
Grants, including capital grants;
Grants
43,991
3,721
3,799
47,790
3,721
18,155
357,827
375,982
65,867
361,628
427,493
4 Income from charitable activities
Unrestricted
funds
General
Total
2024
Housing Benefit & Resident's Contributions
Contractual Income for Housing Support servI￿s
539,347
145,513
539,347
145,513
684,860
684,860
Unrestricted
funds
General
Restricted
funds
Total
2023
Housing Benefit & Resident's Contributions
Contractual Income for Housing Support
Services
604,251
604,251
65,762
81,a81
81,081
146.843
751.094
670,013
Page 26

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
5 Investment income
Unrestricted
funds
General
Total
2024
Interest receivable on bank deposits
2,833
2,833
Unrestricted
funds
General
Total
2023
Interest receivable on bank deposits
578
578
6 Other income
Unrestrlcted
funds
General
Total
2024
other income
Rental income
Gains on sale of tangible fixed assets for charity's own use
8,984
27,921
83
8,984
27.921
83
36,988
36,988
Unrestricted
funds
General
Total
2023
other income
Rental income
9,703
63,069
9,703
63,069
72,772
72,772
Page 27

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
7 Expenditure on raising funds
Unrestricted
funds
General
Total
2024
Costs of raising donations and legacies
Fundraising costs
Costs of trading activities
Warehouse costs
11.494
11.494
32
32
11,526
11.526
Unrestricted
funds
General
Total
2023
Costs of raising donations and legacies
Fundraising costs
Cost of trading activities
Warehouse costs
13,503
13,503
67
67
13,570
13,570
8 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
Note
Direct costs
Grant funding of adivities
Allocated support costs
587,193
4,120
252,382
843,695
146,433
733.626
4,120
277,185
10
24,803
171,236
1,014.931
Unrestricted
funds
General
Restricted
funds
Total
2023
Note
Direct costs
Grant funding of 8Ctivities
Allocated support costs
565,007
920
236,790
203,996
769,003
920
249,527
10
12,737
216,733
802.717
1,019,450
Page 28

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
9 Analysis of support costs
Support cost5 allocated to charitable activities
Total
2024
Total
2023
Management and finance staff
Rent & related landlord costs
Insuran
Heating & Lighting
Computer & sofhmare
Irrecoverable VAT
Auditors fees
Depreciation
other support costs
91,631
62,132
13,803
10,145
5,704
17,832
8,480
58,501
8,957
277,185
97,239
43,067
18,125
7.560
7.819
13,256
7.746
48.822
5,893
249,527
10 Grant-making
Analysls of grants
Grants to instltutions
2024
2023
Analysis
Grants paid
4,120
920
Page 29

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
11 Net incomingloutgoing resources
Net incoming resources for the year include..
2024
2023
Loss on dispasal of tangible fixed assets
Depreciation of fixed assets
1,094
57,324
6,449
42,373
12 Trustees remuneration and expenses
No trustees, nor any persons cannected with them, have received any remuneration from the charity
during the year in respect of their role as Tmstee. Note 24 includes all related party transactions
including details of remuneration paid to Trustees in respect of their employment.
No trustees have received any reimbursed expenses from the charity during the year.
13 Staff costs
The aggregate payroll costs were as follows:
2024
2023
staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
450,895
28,849
6,938
424,722
24,030
5,722
486,682
454,474
The monthly average number of persons (including senior management I leadership team) employed
by the charity during the year was as follows=
2024
2023
Charitable activities and related support staff
29
31
No employee received emoluments of more than £60,000 during the year.
The key management personnel are defined as the CEO and the Operations Manager. Their total
remuneration including employerfs Nl and pension contributions for the year was £57,794 (2023
£53,420).
Page 30

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
14 Auditors. remuneration
2024
2023
Audtt of the financial statements
6.925
6,800
other fees to auditors
All other non-audit services
1,555
946
15 Tangible fixed assets
Fumiture
and
equipment
Freehold
Property
Leasehold
property
Motor
vehicles
Total
Cost
At 1 July 2023
Additions
Disposals
At 30 June 2024
217,228
1,201
262,200
330,043
41,457
(18,834)
32,519
841,990
42,658
(22,349)
{3,515)
218,429
258,685
352,666
32,519
862,299
Depreciation
At 1 July 2023
Charge forthe
year
Eliminated on
disposals
At 30 June 2024
1.086
170,810
251,474
7,936
431,306
4.345
14,683
32,430
5,867
57.325
(2,622)
{18,550)
(21,172)
5,431
182,871
265,354
13,803
467,459
Net book value
At 30 June 2024
212.998
75,814
87.312
18,716
394,840
At 30 June 2023
216,142
91,390
78,569
24.583
410.684
Page 31

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
16 Debtors
2024
2023
Trade debtors
Prepayments
Accrued income
321
26,669
45,509
14,941
19,602
36,468
71.011
72,499
17 Cash and cash equivalents
2024
2023
Cash at bank
377,083
290,732
18 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Pulchrass Street Mortgage
Other taxation and social security
Accruals
Deferred income
25,016
4,004
13,635
12,864
55,625
111,144
18,535
3,521
12,116
13,433
18,916
66,521
2024
2023
Deferred income at 1 July 2023
Amounts released from previous periods
Resources defe￿ed in the period
18,198
{18,196)
55,625
53,333
(53,333)
18,916
Deferred income at year end
55,625
18,916
19 Creditors: amounts falling due after one year
2024
2023
Pulchrass Street Mortgage
141,a24
145,453
The mortgage is secured against 24 Pulchrass Street, Bamstaple.
Page 32

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
20 Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows=
2024
2023
Other
Within one year
Between one and five years
After five years
208,309
650,984
812,694
1,671,987
215.817
666,663
982,396
1,864,876
21 Funds
Balance at
30 June
2024
Balance at 1
July 2023
Incoming Resources
resources
expended
Transfers
UnrestriGted funds
General Funds
128,075
865,331
1796,720)
(196,686)
Designated ReseNes
New and Expanded
Initiatives
Running Costs
Fixed Assets
47,500
(47,500)
228,332
46,520
228,332
249.812
261,710
83
(58,501)
(58,5011
(855,2211
309,210
83
227,352
478,144
Total unrestricted funds
437,285
865,414
30,666
478.144
Restricted funds
Housing & Homeless
Day Centre Core Cost
Other
Night Shelter
Transformation
26.184
44,382
12,739
5.660
116,901
20,133
{3,848)
(110,170)
{8,452)
(11,178)
{9,065)
{10,423)
16,818
42,048
13,997
39,863
50.150
(48,766)
(171,236)
41,247
123,168
192.844
130,666)
114,110
Total funds
432,378
192.927
{229,737)
196,686
592.254
Page 33

Freedom Community Alliance Limited
Notes to the Financlal Statements for the Year Ended 30 June 2024
Balance at
1 July
2022
Balance at
30 June
2023
Incoming Resources
resources
expended
Transfers
Unrestricted funds
General Funds
45,525
809,138
1767,465)
40,877
128.075
Designated ReseNes
New and Expanded
Initiatives
Fixed Assets
47,500
181,176
228,676
47,500
261,710
309,210
92
(48,822)
48,822
129,264
92
129,284
Total unrestricted funds
274,201
809,230
(816,2871
170,141
437,285
Restricted funds
Housing & Homeless
Day Centre Core Cost
other
Night Shelter
Transformation
52,213
596
14.526
1,756
84,600
137,581
(764)
(40,8141
(139,3681
{27,021)
26.184
44.382
12.739
218,770
(35,787)
(216,7331
(143,120)
{170,141)
39.863
67,335
442,707
123,168
Total funds
341,536
1.251,937
(1,033,020
560,453
Page 34

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
Unrestricted funds
General Fund
General funds are unrestricted free reserwes receivable or generated for the objectives of the charity.
without further specific purpose and which the charity may use for its purposes at its discretion.
New and Ex anded Initiatives
Designated fund, designated for New and Expanded Initiatives which has been taken back into the
general fund.
Fixed assets
Designated fund equal to the net book value of fixed assets, less the amount of the mortgage secured
to purchase the house in Pulchrass Slreet. which is not available to fund expenditure.
Running costs
Designated fund to ensure the charity has a reserve to cover Running Costs, covering, at least, the
working capital requirements of 4 weeks, housing benefit, plus be￿een four to six month's
non-housing related expenditure to meet general running Gosts and ensure ongoing operations are
sustainable.
Restricted funds
Housin
& Homeless
Grants and gifts received for buying or refurbishing any of the properties and other costs of housing.
Centre Core Cost
Grants and gifts received for core Costs of the Freedom Centre.
Other
Grants and gifts received for other costs, including training, education and life skills development and
other costs.
ht shelter transformation
Restricted revenue grant from DLUHC under the govemment's Night Shelter Transformation Fund
towards support costs, welfare security visits and small property improvements towards 8 beds of
accommodation in pla￿ of night shelter provision.
Transfers between funds
Transfers from restricted funds to unrestricted funds represent capital and other grants for the
purchase of fixed assets which have been spent on the agreed fixed assets, the amounts capitalised
have been transferred to the Designated Fixed Asset reseNe. Transfers from the General Fund are in
respect of the designations made by the trustees.
Page 35

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
22 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 30 June
2024
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
394,840
335,472
(111,144)
(141,024)
478,144
394,840
449,582
(111,144}
(141,024)
592,254
114,110
114,110
Unrestricted
funds
General
Total funds
at 30 June
2023
Restrlcted
funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
410,684
238,575
(66,521)
145,453)
437,285
410,684
361,743
(66,521)
{145,4531
123,168
123,168
560,453
23 Analysis of net funds
At 1 July
2023
At 30 June
2024
Cash flows
Cash at bank and in hand
Debt due within one year
Debt due after more than one year
Net cash
290,732
{3,521)
(145,453)
141,758
86,351
(483)
4,429
377,083
(4,004)
(141,024
232,055
90,297
Page 38

Freedom Community Alliance Limited
Notes to the Financial Statements for the Year Ended 30 June 2024
24 Related party transactions
There were no related party transactions in the year 2024.
2023 Related art transactions
The Charity occupies the same building as Freedom Apostolic Ministries Limited (FAM) and Freedom
Trust was the formal tenant of the building until 25 De￿mber 2022. One of the trustees of the Charity.
until December 2022, was also a trustee of Freedom Apostolic Ministries Limited. During the prior
year the Charity paid rent and landlord's recharged expenses of £25,226 to Freedom Trust. Freedom
Apostolic Ministries Limited paid £13,647 during the year ended 30 June 2023 to the Charity, for
services provided and rent.
During 2023, one Trustee was employed by the Charity with a total gross salary cost of £15,877" Mr R
Bartlett resigned as TrLJStee in June 2023. During 2023, a spouse of one of the Trustees was
employed by the Charity., Mrs Parsons was employed by the Charity at total gross salary cost of
£17,066. The level of payments made to these individuals were determined in accordance with pay
scales operated by the Charity and approved by the independent trustees. The trustees were satisfied
that these individuals were the most appropriate individuals for their respective roles and their
remuneration is permitted by the Charitys constitLrtion.
Indemnity insurance was provided for the trustees as part of a policy covering other insurable risks.
No separate cost for indemnity insurance was provided by the insurer.
Page 37