##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|o|Continue|to|manage|the|affairs|of the charity in accordance
|with the legal requirements.|
|---|---|---|---|---|---|---|---|
|o|Continue|to|manage|the|finances|of the Trust with prudence.||
|o Continue
to manage the affairs of the charity in accordance
with the legal requirements.
o Continue to manage the finances of the Trust with prudence.|||
|---|---|---|
|o Continue to promote
the work of the charity.|||
|0RecruitmentOf neW Trustees WhO haVerelevantSkillS aS required, remaining
aware Of the constant|need tO|be inclusive and|
|encourage
diversity.|||
|o Maintain
a skills audit of Trustees.|||
|o Provide training as necessary for the Trustees.|||
|o Set strategy
and targets with awareness
of and responsive
to needs for strategic change.|||
|oContribute to national and local debate within theMinistry
of Justice and HMPPS to promote
the work of Approved||Premises.|
|o Review the performance
of management
by completing
objectives
set by HMPPS, and the Trustees.|||
|o Continue to maintain,
as well as seek to improve,
St John's Hostel as a property
that is fit for the purpose.|||
|o Where appropriate
and agreed, to act in pursuing discussions and any action relevant
to point 2 above.|||
|o Monitoring
the performance
of the Trustees against national and local targets.|||
|o Support St John s Approved
Premises in developing
the work carried out with high and very high-risk offenders.|||
|o Continue to develop the structured interventions for residents,including
the timetable
of Purposeful
|Activities
|and to promote|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Designated|Endowment|Total|Total|
|||||funds|fund|fund|funds|funds|
||||Notes|E|E|E|E|E|
|INCOME
AND ENDOWMENTS|||||||||
|FROM|||||||||
|Donations
and legacies|||3|5,000|||5,000|4,000|
|Charitable
activities|||5||||||
|Charitable
activities||||1 ,051,641|||1 ,051,641|1,020,772|
|Core Rehabilitation||||21,744|||21,744|8,930|
|Compass
StJohn's
|Project|||1,649,311|||1,649,311|1,47 4,161|
|Investment
income|||4|2,541|||2,541||
|Total||||2,730,237|||2,730,237|2,507,909|
|EXPENDITURE
ON|||||||||
|Charitable
activities|||6||||||
|Core Rehabilitation||||824,902|||824,902|772,656|
|Compass
St John's|Project|||1,696,861|||1,696,861|1,47 4,910|
|Governance||||124,565|||124,565|81,658|
|Total||||2,646,328|||2,646,328|2,329,224|
|NET INCOME||||83,909|||83,909|178,685|
|Transfers
between|funds||17|(23,591)|23,591||||
|Other recognised|gains/(losses)||||||||
|Actuarial
gains on|defined
|benefit|||||||
|schemes||||1,086,000|||1,086,000|468,000|
|Net movement
in|funds|||1,146,318|23,591||1,169,909|646,685|
|RECONCILIATION
|OF FU'4DS||||||||
|Total funds brought|forward|||1 ,218,554|227,291|458,450|1,904,295|1,257,610|
|TOT At FUNDS CARRIED FORWARD||||2,364,872|250,882|458,450|3,07 4,204|1,904,295|
||||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Designated|Endowment||Total|Total|
||||||funds|fund|fund||funds|funds|
|||||Notes|E|E|E||E|E|
|FIXED ASSETS|||||||||||
|Tangible
assets||||13|1,288,458||458,450||1,746,908|1,679,845|
|CURRENT
ASSETS|||||||||||
|Debtors||||14|107,117||||107,117|95,766|
|Cash at bank|||||275,728|250,882|||526,610|573,671|
||||||382,845|250,882|||633,727|669,437|
|CREDITORS|||||||||||
|Amounts
falling||due within|one year 15||(37,431)||||(37,431)|(39,987)|
|NETCURRENTASSETS|||||345414|250,882||-|596,296|629,450|
|TOTAL ASSETS||LESS CURRENT|||||||||
|LIABILITIES|||||1,633,872|250,882|458,450||2,343,204|2,309,295|
|PENSION ASSET/(LIABIIITY)||||18|731,000||||731,000|(405,000)|
|NET ASSETS|||||2,364,872|250,882|||3,07 4,204|1,904,295|
|FUNDS||||17|||||||
|Unrestricted
|funds:||||||||||
|General
fund|||||||||1 ,633,872|1 ,623,554|
|Pension reserve|||||||||731,000|(405,000)|
|Designated
|fund||||||||2 50,882|2 27,291|
||||||||||2,615,754|1,445,845|
|Endowment
|funds:||||||||||
|Endowment||fund|||||||458,450|458,450|
|TOTAIFUNDS|||||||||3,07 4,204|1,904,295|
|||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|
||||||||NoteS|E|E|
|Cash flows|from|operating|activities|||||||
|Cash generated
||from operations||||||37,786|174,042|
|Net cash|provided|by operating
||activities||||37,786|174,042|
|Cash flows|from|investing
|activities|||||||
|Purchase
|of tangible
fixed||assets|||||(87,388)|(3,557)|
|Sale of tangible
||fixed assets|||||||4,000|
|Interest
received||||||||2,541|46|
|Net cash|(used in)/provided||by|investing|activities|||(84,847)|489|
|Change in cash||and cash equivalents
in|||the|||||
|reporting|period|||||||(47,061)|174,531|
|Cash and|cash equivalents||at the beginning
|||of||||
|the reporting
period||||||||573,671|399,140|
|Cash and|cash equivalents||at the end of the|||||||
|reporting|period|||||||526,610|573,671|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
||||||||E|E|
|Employment||allowance|||||5,000|4,000|
|INVESTMENT||INCOME|||||||
||||||||2023|2022|
||||||||E|E|
|Interest|received||||||2,541||
|INCOME|FROM CHARITABLE
|||ACTMTIES|||||
||||||||2023|2022|
|||||Activity|||E|E|
|Ministry|of|Justice Contract||Charitable|activities||1,051,641|1,020,772|
|Grants|from|HMPPS||Core Rehabilitation|||9,966||
|Income
|from|residents|board|Core Rehabilitation|||11,778|8,930|
|Income
|from|housing
|benefit|-|||||
|Compass|StJohn's|||Compass
|St John's Project||1,621,155|1,437,931|
|SLI Fees||||Compass
|St John's Project||28,156|36,230|
||||||||2,722,696|2,503,863|
|CHARITABLE||ACTMTIES|COSTS||||||
|||||||Direct|Support||
|||||||Costs (see|costs (see||
|||||||note 7)|note 8)|Totals|
|||||||E|E|E|
|Core Rehabilitation||||||824,902||824,902|
|Compass|St|John's Project||||1,696,861||1,696,861|
|Governance|||||||124,565|124,565|
|||||||2,521,763|124,565|2,646,328|
##
||||Core|Compass|St||
|---|---|---|---|---|---|---|
||||Rehabilitation|John's Housing||2023|
|||Notes|E|E||E|
|Staff costs|||612,230|425,301||1 ,037,531|
||||4,372||20,534|2 4,906|
|Insurance|||15,841|||15,841|
|Heating
and Lighting|||20,980||4,873|25,853|
|Rents to Landlords||||1,038,014||1 ,038,014|
|Sundry Expenses|||1,079||82|1,161|
|Professional|fees||7,630||1,435|9,065|
|Provisions|||34,429|||34,429|
|Loans and|grants||;35|||135|
|Travelling
|expenses||2,297||52,779|55,076|
|Repairs and refurbishment|||57,133|105,945||163,078|
|Office expenses|||21,535||28,292|49,827|
|Cleaning|||12,233||13,827|2 6,060|
|Other SU|costs||261||805|1,066|
|Other staff|costs||17,350||2,046|19,396|
|Depreciation|||17,397||2,928|20,325|
|Total|||824,902|1,696,861||2,521,763|
|Governance|costs|8|62,282||62,283|124,565|
||||Core|Compass|St||
|---|---|---|---|---|---|---|
||||Rehabilitation|John's Housing||2022|
||||E|E||E|
|Staff costs|||572,625|404,203||976,828|
||||3,751||8,838|12,589|
|Insurance|||16,336|||16,336|
|Heating
and Lighting|||23,469||3,132|26,601|
|Rents to Landlords||||864,977||864,977|
|Sundry Expenses|||783|||783|
|Professional|fees||6,118||6,211|12,329|
|Provisions|||21,966|||21,966|
|Loans and|grants||334||25|359|
|Travelling
|expenses||9,014||33,182|42,196|
|Repairs and refurbishment|||56,643|113,423||170,066|
|Office expenses|||22,131||28,949|51,080|
|Cleaning|||12,112||5,013|17,125|
|Other SU|costs||||239|239|
|Other staff|costs||11,899||1,591|13,490|
|Depreciation|||15,475||3,177|18,652|
|Loss on sale of assets|||||i,gso|1,950|
|TOtal|||772,656|1,47|4,910|2,247,566|
|Governance|costs|8|40,829||40,829|81,658|
##
|SUPPORT|COSTS|||||
|---|---|---|---|---|---|
|||||Governance||
||||Management|COStS|Totals|
||||E|E|E|
|Governance|||106,428|18437|124,565|
|Support
|costs, included|in the above, are as follows:||||
|||||2023|2022|
||||||Total|
|||||Governance|activities|
|||||E|E|
|Wages||||106,428|71,428|
|Auditors'
|remuneration|||7,645|7,000|
|Auditors'
|remuneration|for non audit work||1,855|3,230|
|Legal and|professional
|fees||8,637||
|||||124,565|81,658|
##
||||||2023|2022|
|---|---|---|---|---|---|---|
||||||E|E|
|Auditors'||remuneration|||7,645|7,000|
|Accountancy||fees|||1 ,855|3,230|
|Depreciation||- owned||assets|2 0,325|18,652|
|Deficit
|on|disposal
|of|fixed assets||1,950|
##
##
##
||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|
||||||||E|E|
|Wages|and salaries||||||973,562|829,017|
|Redundancy
costs||||||||34,391|
|Social|security
costs||||||84,152|72,805|
|Defined|contribution|pension||contributions|||35,401|33,910|
|Staff costs before defined|||benefit
||pension|items|1,093,115|970,123|
|Defined|benefit
pension
||contributions||||53,079|78,133|
||||||||1,146,194|1,048,256|
##
##
|COMPARATIVES
F|OR THE|ST ATEM|ENT
OF FINANC|IAL
ACTMTIES||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Designated|Endowment|Total|
|||||funds|fund|fund|funds|
|||||E|E|E|E|
|INCOME
AND ENDOWMENTS||FROM||||||
|Donationsandlegacies||||4,000|||4,000|
|Charitable
activities||||||||
|Charitable
activities||||1,020,772|||1,020,772|
|Core Rehabillitation||||8,930|||8,930|
|Compass
StJohn's
|Project|||1,474,161|||1,474,161|
|Investment
income||||46||||
|Total||||z,soy,gog||||
|EXPENDITURE
ON||||||||
|Charitable
activities||||||||
|Core Rehabillitation||||747,829|24,827||772,656|
|Compass
St John's|Project|||1,474,910|||1,47 4,910|
|Governance||||81,658|||81,658|
|Total||||2,304,397|24,827||2,329,224|
|NETINCOME/(EXPENDITURE)||||203,512|(24,827)||178,685|
|Transfers
between|funds|||(105,694)|105,694|||
|Other
recognised
|gains/(losses)|||||||
|Actuarial
gains on|defined
|benefit|schemes|468,000|||468,000|
|Net movement
in|funds|||565,818|80,867||646,685|
##
|COMPARATIVES
F|OR THE STATEMENT
OF FIN|ANCIAL
ACTMTIES
- conti|nued|||
|---|---|---|---|---|---|
|||Unrestricted|Designated|Endowment|Total|
|||funds|fund|fund|funds|
|||E|E|E|E|
|RECONCILIATION
|OF FUNDS|||||
|Total funds brought|forward|652,736|146,424|458,450|1,257,610|
|TOT AL FUNDS CARRIED FORWARD||1,218,554|227,291|458,450|1,904,295|
##
|TANGIBLE
FIXED ASSETS||||||
|---|---|---|---|---|---|
|||Fixtures||||
||Freehold|and|Motor|Computer||
||propertY|fittings|vehicles|equipment|Totals|
||E|E|E|€|E|
|COST||||||
|At 1 April 2022|1,600,000|128,983|g,iso|8,698|1,746,831|
|Additions||87,388|||87,388|
|At 31 March 2023|1,600,000|216,371|9,150|8,698|1,834,219|
|DEPRECIATION||||||
|At 1 April 2022||54,926|6,639|5,421|66,986|
|Charge for year||17,397|7 53|2,175|20,325|
|At 31 March 2023||72,323|7,392|7,596|87,311|
|NET BOOK VALUE||||||
|At 31 March 2023|1,600,000|144,048|1,758|1,102|1,7 46,908|
|At 31 March 2022|1,600,000|74,057|2,511|3,277|1,679,845|
##
|DEBTOR|S: AMOUNTS
FALLING DUE WITHIN
ONE YEAR|||
|---|---|---|---|
|||2023|2022|
|||E|E|
|Accrued|Income|81,496|71,85C1|
|Prepayments||25,621|23,907|
|||107,117|95,766|
##
|CREDITORS: AMOUNTS
FALIING DUE WITHIN ONE YEAR|||
|---|---|---|
||2023|2022|
||E|E|
|Social security and other taxes|741||
|Other creditors||41|
|Accrued expenses|36,6C)0|39,946|
||37,431|39,987|
|||2023|2022|
|---|---|---|---|
|||E|E|
|Within|one year|zgi,ooo|367,702|
|Between|one and five years|136,278|67,437|
|||427,278|435,139|
##
|MOVEMENT|IN FUNDS|||||
|---|---|---|---|---|---|
||||Net|Transfers||
||||movement|between|At|
|||At 1/4/22|in funds|funds|31/3/23|
|||E|E|E|E|
|Unrestrided|funds|||||
|General fund||1 ,623,554|33,909|(23,591)|1 ,633,872|
|Pension reserve||(405,000)|1,136,000||731,000|
|Designated
|fund|227,291||23,591|250,882|
|||1,445,845|1,169,909||2,615,754|
|Endowment|funds|||||
|Endowment|fund|458,450|||458,450|
|TOTAIFUNDS||1,904,295|1,169,909||3,07 4,204|
|||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|
|||resources|expended|losses|in funds|
|||E|E|E|E|
|Unrestricted
|funds|||||
|General fund||2,730,237|(2,696,328)||33,909|
|Pension reserve|||50,000|1,086,000|1,136,000|
|||2,730,237|(2,646,328)|1,086,000|1,169,909|
|TOTAL FUNDS||2,730,237|(2,646,328)|1,086,000|1,169,909|
|||||Net|Transfers||
|---|---|---|---|---|---|---|
|||||movement|between|At|
||||At 1/4/21|in funds|funds|31/3/22|
||||E|E|E|E|
|Unrestricted||funds|||||
|General
|fund||1,546,736|182,512|(105,694)|1 ,623,554|
|Pension
|reserve||[894,000)|489,000||(405,000)|
|Designated||fund|146,424|(24,827)|105,694|2 27,291|
||||799,160|646,685||1,445,845|
|Endowment||funds|||||
|Endowment||fund|458,450|||458,450|
|TOTAL FUNDS|||1,257,610|646,685||1,904,295|
|||Incoming|Resou rces|Gains and|Movement|
|---|---|---|---|---|---|
|||resources|expended|losses|in funds|
|||E|E|E|E|
|Unrestricted
|funds|||||
|Generalfund||2,507,909|(2,325,397)||182,512|
|Pensionreserve|||21,000|468,000|489,000|
|Designatedfund|||(24,827)||(24,827)|
|||2,507,909|(2,329,224)|468,000|646,685|
|TOTALFUNDS||=2,507,909|(2,329,224)|468,000|646,685|
##
##
||||||||Defined
|benefit|
|---|---|---|---|---|---|---|---|---|
||||||||pension|plans|
||||||||2023|2022|
||||||||E|E|
|Present
value|of funded||obligations||||(2,402,000)|(3,458,000)|
|Fair value of|plan assets||||||3,133,000|3,053,000|
||||||||731,000|(405,000)|
|Present
value|of unfunded||obligations||||||
|Surplus/(Deficit)|||||||731,000|(405,000)|
|Net asset/(liability)|||||||731,000|%(405,000)|
|The amounts|recognised||in the Statement
|of Financial|Activities|are as follows:|||
||||||||Defined
|benefit|
||||||||pension|plans|
||||||||2023|2022|
||||||||E|E|
|Current
service cost|||||||56,000|59,000|
|Net interest
|from net defined
benefit||||||||
|asset/liability|||||||92,000|17,000|
|Past service|cost||||||||
||||||||148,000|76,000|
|Actual return|On plan assets||||||||
|Changes in the present
||value of the defined||benefit
|obligation
|are as follows:|||
||||Defined
|benefit|
|---|---|---|---|---|
||||pension|plans|
||||2023|2022|
||||E|E|
|Opening
defined
benefit||obligation|3,458,000|3,626,000|
|Current
service|cost||56,000|59,000|
|Contributions
|by scheme|participants|8 ,000|8,000|
|Interest
cost|||9 2,000|75,000|
|Actuarial
losses/(gains)|||234,000|(233,000)|
|Benefits
paid|||(77,000)|(77,000)|
|Remeasurements:|||||
|Actuarial (gains)/losses||fromchanges in|||
|demographic
|assumptions||6,000||
|Actuarial (gains)/losses||fromchanges infinancial|||
|assumptions|||%(1,375,000)||
||||2,402,000|3,458,000|
##
|||||Defined
|benefit|
|---|---|---|---|---|---|
|||||pension|plans|
|||||2023|2022|
|||||E|E|
|Opening|fair value of scheme||assets|3,053,000|2,732,000|
|Contributions
||by employer||115,000|97,000|
|Contributions
||by scheme participants||8,000|8,000|
|Benefits|paid|||(77,000)|(77,000)|
|Interest|income|on assets||83,000|58,000|
|Assets|other remeasurement|||(49,000)|235,000|
|||||3,133,000|3,053,000|
||||||Defined
|benefit||
|---|---|---|---|---|---|---|---|
||||||pension|plans||
||||||2023||2022|
||||||E||E|
|Actuarial
|(gains)/losses
||from changes|in||||
|demographic||assumptions|||(6,000)|||
|Actuarial
|(gains)/losses
||from changes|in financial||||
|assumptions|||||1,375,000|||
|Assets other||remeasurement|||(49,000)||235,000|
|Actuarial
|gains/(losses)
||due to liability|experience|(234,000)||233,000|
||||||1,086,000||468,000|
|||Defined
|benefit|
|---|---|---|---|
|||pension|plans|
|||2023|2022|
|Equities||80.80%|79.80%|
|Government|Bonds|6.90%|7.40%|
|Corporate
|Bonds|4.60%|4.80%|
|Property||3.30%|4.00%|
|Cash Liquidity||2.30%|2.90%|
|Other||2.10%|1.10%|
|||100.OO%|100.OO%|
|||||2023|2022|
|---|---|---|---|---|---|
|Discount|rate|||4.80%|2.70%|
|Future|salary increases|||3.95%|4.25%|
|Future|pension
|increases||2.70%|3.00%|
|Pension|accounts|revaluation|rate|2.70%|3.00%|
|CPI inflation||||2.70%|3.00%|
##
|Mortality|assumptions|based on life expectancy|on reaching|65:|||
|---|---|---|---|---|---|---|
||||||2023|2022|
|Males:|||||||
|Aged 65|at 31 March||||21.6 years|21.8 years|
|Aged 45|at 31 March||||22.9 years|22.6 years|
|Females:|||||||
|Aged 65|at 31 March||||24. 6 years|24. 6 years|
|Aged 45|at 31 March||||25. 7 years|25. 8 years|
##
##
|RECONCI|LIATION|O|F N|ET IN|COME
|TO NET CASH FLOW FR|OM OPERATIN|G
ACTMTIES|||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2023|2022|
||||||||||E|E|
|Net income
for||the|reporting||period|[as per the Statement|of Financial|Activities)|83,909|178,685|
|Adjustments
for:|||||||||||
|Depreciation
charges|||||||||20,325|18,652|
|Loss on|disposal
|of|fixed assets|||||||i,gso|
|Interest
|received||||||||(2,541)|(46)|
|Defined
|benefit
|pension||adjustments|||||65,000|76,000|
|Increase
|in debtors||||||||(11,351)|(9,977)|
|(Decrease)/increase|||in|creditors|||||(2,556}|5,778|
|Difference|between||pension||charge|and cash contributions|||(115,000)|(97,000)|
|Net cash|provided||by operations||||||37,786|174,042|
##
||||At|1/4/22|Cash flow|At 31/3/23|
|---|---|---|---|---|---|---|
|||||E|E|E|
|Net|cash||||||
|Cash|at|bank||573,671|(47,061)|526,610|
|||||573,671|(47,061)|526,610|
|Total||||573,671|(47,061)|526,610|
##
||||||2023|2022|
|---|---|---|---|---|---|---|
||||||E|E|
|INCOME
|AND ENDOWMENTS||||||
|Donations|and legacies||||||
|Employment
allowance|||||5,000|4,000|
|Investment|income||||||
|Interest
|received||||2,541|46|
|Charitable|activities||||||
|Grants from HMPPS|||||9,966||
|Ministry
|of Justice Contract||||1,051,641|1,020,772|
|Income
|from housing
|benefit|- Compass|St John's|1 ,621,155|1,437,931|
|SU Fees|||||2 8,156|36,230|
|Income
|from residents|board|||11,778|8,930|
||||||2,722,696|2,503,863|
|Total incoming
resources|||||2,730,237|2,507,909|
|EXPENDITURE|||||||
|Charitable|activities||||||
|Wages|||||948,509|864,785|
|Pensions|||||89,023|112,043|
|Rates|||||24,906|12,589|
|Insurance|||||15,841|16,336|
|Heating
|and lighting||||25,853|26,601|
|Rents to|landlords||||1 ,038,014|864,977|
|Sundry expenses|||||1,161|783|
|Professional
fees|||||9,065|12,329|
|Provisions|||||34,429|21,966|
|Loans and grants|||||135|359|
|Travelling|expenses||||55,076|42,196|
|Repairs|and refurbishment||||163,078|170,066|
|Office expenses|||||49,826|51,080|
|Cleaning|||||2 6,060|17,125|
|Other SU costs|||||1,066|239|
|Other staff costs|||||19,396|13,490|
|Depreciation|||||20,325|18,652|
|Loss on|sale of tangible|fixed|assets|||1,950|
||||||2,521,763|2,247,566|
|Support|costs||||||
|Management|||||||
|Wages|||||106,428|71,428|
|Governance
costs|||||||
|Auditors
remuneration|||||7,645|7,000|
|Auditors'
remuneration||for|non audit|work|1,855|3,230|
|Carried|forward||||9,500|10,230|
|||||2023|2022|
|---|---|---|---|---|---|
|||||E|E|
|Governance
||costs||||
|Brought
|forward|||9,500|10,230|
|Legal and|professional
||fees|8,637||
|||||18,137|10,230|
|Total resources||expended||2,646,328|2,329,224|
|Net income||||83,909|178,685|