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← St John's Approved Premises

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 06904882 (England and Wales) REGISTERED CHARITY NUMBER: 1129748

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| REPORT OF THE TRUSTEES AND | | FINANCIAL STATEMENTS | FOR THE YEAR ENDED 31 MARCH 2025 | FOR | ST JOHN'S APPROVED PREMISES | | | | i i f { | | i | | | |

Sowerby Chartered Accountants and Statutory Auditors Beckside Court Annie Reed Road Beverley East Yorkshire HU17 OLF

ST JOHN'S APPROVED PREMISES

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CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025

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ST JOHN'S APPROVED PREMISES

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STATEMENT FROM THE CHAIR OF TRUSTEES for the Year Ended 31 March 2025

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Over the past year St Johns have continued with their noticeable improvements for service delivery, occupancy levels and staff development. Furthermore, resident meetings, purposeful activities, training, and development planning have all been fully established and continue to be embedded and are continuously being further developed. This allows for a high-quality service delivery for our ever-changing resident group.

Our funding and key relationship with His Majesty's Prison and Probation Service (HMPPS) continues to operate with strong contract management arrangements in place, and we also maintain strong partnerships with a range of external agencies across Leeds and beyond.

In early August 2023 it was confirmed by the Ministry of Justice that St John's contract would be extended on 1 year plus 1 year basis until the end March 2026. This gave contract funding certainty until at least that point. The Mou's longer-term commissioning programme commenced in late 2023 and was concluded in June 2025, with a view to establishing new contracts, with a five-year term, to take effect from April 2026. St John's had submitted its bid, which we believed to be a very strong bid, based on our successful running of an Approved premises for a very lengthy period. The HMPPS tender/ bid outcomes were finally confirmed in June 2025. We are pleased to inform that St John's have been successful in their bed for the iong-term contract and which commences from ‘st April 2026. This is wonderful news for the staff group at St John's and the organisation, affording certainty for all the excellent work that all have been achieving. Over the last few years, HMPPS has introduced and embedded revised Key Performance Indicators (KPIs). We are now measured monthly in relation to the work we complete with our resident group; including in respect of occupancy, the timeliness of our recorded inductions, weekly key-working completion on all residents and the social value of the purposeful activities we offer. St John's performance has been consistently maintained, being above target in all such measures since the introduction of KPI's.

We have ensured we have robust systems in place to ensure we meet all these KPI's, and to demonsirate improvement across all areas of service delivery and performance management in partnership with HMPPS and other partner agencies. We also continue to host regular visits from newly qualified and trainee Probation officers from the focal Probation Offices as part of their induction process. The nature of the work of St John's, and the need to maintain confidentiality for our resident group, sadly does not allow for opportunities for volunteers.

St John's has been successful in achieving accreditation as an ‘Enabling Environment' over the past six or more years, and we are pleased to inform that we received our third such Award in October 2023 for a further three- year term. The EE award is a benchmark for excellence and as such we are once again extremely pleased with this achievement. We have also maintained our award during two review assessments in October 2024 and most recently in October 2025. St Johns’ are pleased to confirm that all staff that were remaining within the Local Authority Pension Fund (West Yorkshire Pension Fund} have exited this in June 2023. Alt outstanding financial liabilities have also been paid in full in June 2024 and all current staff are now enrolled with People's Pension. Alongside this, our housing project Compass St Johns, continues to work in partnership with Leeds City Council, and whilst now physically separate it remains an integral part of our work. It has continued to achieve its stated targets and provide excellent service delivery in the work within a community-based setting. We have once again seen the best of our staff working together with the care and concern one would hope for, with excellent teamwork.

We end this outcomes.

financial year with greater longer term financial certainty, as well as consistent excellence in our KPI

| want to take a moment to reflect on the journey we've been on together. It has undoubtedly been a challenging year for the trustees, with various obstacles that tested our resilience and determination. Yet, through perseverance, collaboration, and a shared commitment to our mission, we have come through stronger and more purposeful.

| would also like to express my heartfelt gratitude to our dedicated staff. Your unwavering support, hard work, and commitment have been instrumental in helping us navigate this year's challenges. The success and impact of St John AP is a direct result of your efforts, and for that, we are incredibly thankful.

Together, we've made a real difference, and | am confident that with this strong foundation, we will continue to achieve further progress in the year to come.

Thank you once again for your dedication and support.

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ST JOHN'S APPROVED PREMISES

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REPORT OF THE TRUSTEES

for the Year Ended 31 March 2025

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| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with : the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 7 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their : accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's purpose as set out in the objectives contained in the Memorandum and Articles of Association is to: Maintain the Premises known as St John’s, as an Approved Premises within the meaning of the Offender Management Act 2007 and in particular: o Provide for the public benefit, legal, educational, or other assistance and accommodation, to those in need by reason of youth, age, ill health, disability, financial hardship, or other social disadvantage, and particularly for the rehabilitation of persons who have been convicted of criminal offence, who are on bail or who are otherwise subject to criminal proceedings. o Rehabilitate offenders particularly those addicted to drugs, alcohol or otherwise in need of help. 0 Assist offenders who have mental health requirements. 0 Relieve distress or suffering arising from offending behaviour. o Seek suitable accommodation and employment for offenders whilst confronting their offending behaviour.

These objectives were reviewed on the formation of the Charity in July 2009. When reviewing the aims and objectives of the charity, and in planning future activities, the Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission The Focus of Our Work The Charity in the main supports individual's safe transition into the community, while providing an important level of public protection following release on licence from Prison. The model length of stay for a Person on Probation at an approved premises is 12 weeks. However, a range of factors will influence the duration, including the ability to safely progress an individual on into subsequent community or supported accommodation. St John's has a highly trained team of staff including those qualified in probation, who work closely with field-based Probation Officers and other Prison staff, the Probation Service, prisons and the courts. Staff will challenge offending behaviour with a view to assisting offenders in addressing their lifestyle. Due to the specific skills required the charity does not make use of volunteers. The hostel offers an individual programme of work and every offender is expected to complete this during their stay. The programmes offered are tailored to reduce the risk of serious harm posed by offenders to members of the public.

As part of the rehabilitation services on offer at St John's, residents are required to take part in purposeful activities as well as a weekly Residents Meeting and other Service User groups. Preparation for move on and for independent living are facilitated by attendance at a Living Skills group which includes a practical focus on cookery and budgeting skills, participation in a Financial Awareness Programme, and employment and training support.

We offer specialist advice and support to address accommodation and housing provision and offer a move on accommodation service through the Compass St John's Housing Project. St John's continues to work in tandem with a number of organisations providing the specialist services required by residents.

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ST JOHN'S APPROVED PREMISES

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REPORT OF THE TRUSTEES

for the Year Ended 31 March 2025

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Achievements and Performance

At each meeting, Trustees review a range of Key Performance Indicators which have been determined based both on | the trustees’ own priorities, and those of His Majesty's Prisons and Probation Service (HMPPS). These include: | o Occupancy of 70% or more o Achieving 70% 'social value’ as defined by 75% | o Ensuring 95% or more of residents receiving first stage inductions | o And ensuring that 95% or more of residents access key-work sessions | All KPls have been met on an ongoing and consistent basis since they were implemented. We continue to exceed expectations in terms of occupancy rates for the hostel, whilst both meeting an acceptable risk profile and ensuring we meet high support needs. We have worked to improve the residential experience for residents and tenants, both to address issues of institutionalisation and to make better preparation for release.

: Our commitment to improving residents' lives, and to reduce reoffending and to protect the public, has served to ! motivate staff to improve services to residents and we have in the provision of the purposeful activities a wide range of activities and programmes to better equip our residents for independent living.

Consolidation and consistency of practice has seen improvement after the residency at St John's with Compass St John's Housing Project going from strength to strength. The aim and vision for the project to deliver further housing options through private rented supportive housing has continued to take shape. We continue to develop excellent relationships with local landlords and jetting agencies as well as with Leeds City Council.

STRATEGIC REPORT

Financial position

The Statement of Financial Activities shows net surplus of £297,002 for the year and the reserves stand in total at £2,544,326 as at 31 March 2025.

The Management team submits an annual budget to the Trustees for approval. At each monthly management meeting, a financial review takes place. The finances of the Approved Premises continue to be managed in a prudent and resourceful manner.

Pension Provision

The Charity operates a defined contribution pension scheme operated by the ‘People's Pension’. In prior years the Charity also had a small number of staff in the West Yorkshire Pension Fund (WYPF). The Charity achieved a complete exit from the WYPF dated 31 March 2024.

Principal funding sources

The Ministry of Justice is the principal funder of St John's Approved Premises. The charity received £1,249,887 from this source for their main contract.

Investment policy and objectives

Investments are made principally through the development fund. Income generated from any investments contributes to the future development of St John's Approved Premises. Short term investments are approved by the Board of Trustees at Management Committee meetings.

Reserves policy Theobjectives. Trustees are of the view that the level of central reserves is adequate to enable the charity to fulfil its charitable The Trustees have established a policy whereby the unrestricted funds of the Approved Premises not committed or invested in tangible fixed assets (‘free reserves') are maintained at a level at which the Management Committee feels is sufficient to maintain the continuing activities of the charity on the basis of the funding arrangements with the Ministry of Justice and Leeds City Council. The Trustees estimate this level to be equal to two months expenditure, which equates future capitalto around £400,000. works ofAt£398,308.31 March The2025 Trusteesthe free will reviewreserves theamounted policy annually.to £828,968 including the funds designated for

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{ i ST JOHN'S APPROVED PREMISES ° REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 : STRATEGIC REPORT | Future plans | The targets for the coming the coming coming year

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The targets for the coming the coming coming year have been discussed and agreed and are set out below:

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. o Recruitment of new Trustees who have relevant skills as required, remaining aware of the constant need to be inclusive and encourage diversity. 0 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. o Contribute to national and local debate within the Ministry 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 service user involvement. o Continue to provide settled and secure move on accommodation for residents and continue to develop housing opportunities through Compass St John's Housing Project.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is a charitable company limited by guarantee. It is governed by the rules contained within its Memorandum and Articles of Association. Members guarantee to contribute an amount not exceeding £10 each to the assets of the charitable company in the event of winding up.

Recruitment and appointment of new trustees

The Directors of the company are also charity Trustees for purpose of charity law and under the company's articles are known as members of the council.

The Trustees who held office during the period and to date are as listed in the reference and administration details. The Board has a wide range of backgrounds and skills, bringing expertise in education, business, and finance. The Board is currently seeking to add to its number.

Key management remuneration

The Trustees are able to use their discretion in regard to the pay and remuneration, and are able to ensure parity with other key personnel in regard to skill levels and experience, to benchmark against those in public sector employment and particularly with due attention to those working in the National Probation Service, historically across similar pay bands and structure.

The committee consider the key management roles as the Strategic Manager, Operational Manager and Compass Manager. The total employee benefits of key management personnel of the charity were £195,242 (2024:£214,662). Fundraising

The organisation does not actively fundraise from the public, no professional fundraisers or commercial participators are engaged. Fundraising in the charity sector has been regulated by the Fundraising Regulator (FR) since 2015 but the organisation is not specifically registered. The Trustee Board is not aware of any failure by the Charity to comply with this regulation and no complaints have been received in relation to any form offundraising.

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STRUCTURE, GOVERNANCE AND MANAGEMENT : Related parties St Johns works in partnership with HMPPS, the National Probation Service, Leeds City Council, Burley Park and Hyde Park Medical Services, Local Housing Associations, Drug and Alcohol Services, Mental Health Services and local landlords. These partnerships cater for the diversity, health, and wellbeing of all our residents. HMPPS provides principal funding and we work in partnership with them and the National Approved Premises Association at a national level. The hostel has consistently achieved excellent results. The Trustees offer their thanks and appreciation to all agency partnerships for the commitment and assistance to the Charity over the last 12 months, allowing us to fulfil our work to such an excellent standard. See note 19 to the financial statements for related party disclosures.

Risk management

Having conducted a review of the major risks to which the charity is exposed, systems have been identified and implemented with the intention of mitigating any risk faced by the charity.

Compliance of health and safety regulations in relation to staff, tenants, residents and visitors to the hostel, isin accordance with the Mentor Services provided by the Royal Bank of Scotland.

A comprehensive Health and Safety report is prepared and presented monthly to the Trustees. This gives the Board the opportunity to act upon any points identified and ensure staff compliance.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06904882Registered(England Charity numberand Wales) 1129748 Registered office 263 Hyde Park Road WestLeedsYorkshire LS6 1AG Trustees Mr E J Wright Mr R W W Jackson (resigned 27/1/25) Mr B Riley Mr C G Spiller Mr E A Britten (appointed 22/7/24) Mr P M Levine Dr B Davies (appointed 18/8/25) Ms J Best (appointed 18/8/25)

Principal Staff AKhan - Chief Executive Officer H Foster- Operational Manager (appointed 6 May 2025) B Collett - Compass St John’s Housing Project Manager

Company Secretary St John's Approved Premise

Auditors CharteredSowerby Accountants and Statutory Auditors Beckside Court Annie Reed Road Beverley East Yorkshire HU17 OLF

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ST JOHN'S APPROVED PREMISES

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REPORT OF THE TRUSTEES for the the Year Ended Ended 31 March 2025

| for the the Year Ended Ended 31 March 2025 | oe REFERENCE AND ADMINISTRATIVE DETAILS | Solicitors | Wrigleys Solicitors LLP : 19 Cookridge Street 3 Leeds

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19 Cookridge Street Leeds LS2 3AG

Bankers Royal Bank of Scotland 27 Park Row Leeds LS1 5QB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

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The trustees (who are also the directors of St John's Approved Premises for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting ° Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements 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 statements,resources, includingthe trustees the incomeare required and expenditure,to of the charitable company for that period. In preparing those financial - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - explainedstate whetherin the applicablefinancial accountingstatements; standards have been followed, subject to any material departures disclosed and : - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial 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.

In so far as the trustees are aware:

AUDITORS The auditors, Sowerby, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 17 November 2025 and signed on the board's behalf by: a eS Mr P M Levine - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ST JOHN'S APPROVED PREMISES

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Opinion

We have audited the financial statements of St John's Approved Premises (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, 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, we 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 conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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 Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except fo the extent otherwise explicitly stated.in our report, we do not express any form of assurance conclusion thereon.

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 statements or our knowledge obtained in the audit or otherwise appears to be maiterially misstated. If we identify such material inconsistencies or financialapparent materialstatementsmisstatements,themselves. weIf, arebased requiredon the to determinework we whetherhave performed, this givesweriseconclude to a materialthat misstatementthere is a materialin the misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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ST JOHN'S APPROVED PREMISES

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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| . REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF | ST JOHN'S APPROVED PREMISES | a Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, 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 procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in fine with our responsibilities, outlined above, to detect irregularities, including fraud. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: - the nature of the industry and sector, control environment and business performance; - we also obtained an understanding of the legal and regulatory frameworks that the charitable company operates _ in and determined that the most significant are those that relate to the reporting framework, FRS 102, the Charities Act 2011, the Companies Act 2006 and the relevant tax laws and regulations in the UK. In addition, we concluded that there are certain significant laws and regulations which may have an effect on the determination of the amounts and disclosures in the financial statements, relating in majority to general health and safety, employee matters and specific food safety regulations; - we reviewed results of our enquiries of management about their own identification and assessment of the risks of irregularities; and assessed how the entity identifies, evaluates and complies with laws and regulations and whether management were aware of any instances of non-compliance. We corroborated our enquiries through our review of board minutes and consideration of the results of our audit procedures across the company; - we also considered how the entity detects and responds to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud, and; ' - we considered the controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how management monitors those controls - the internal controls established to mitigate risks of non-compliance with jaws and regulations were also investigated. - we also considered the existence of performance targets and their potential influence on management to manage earnings.

We reviewed financial statement disclosures and performed testing to supporting documentation to assess compliance with applicable laws and regulations.

We also tested the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. There was a focus on manual journals and journals indicating large or unusual transactions; enquiries of company management; and challenging the assumptions and judgements made by management by reviewing third party evidence wherever possible. The results of our procedures did not identify any instances or irregularities, including fraud. No inherent difficulties were found in the standard processes for detecting irregularities A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ST JOHN'S APPROVED PREMISES

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Use of our report

This report is made solely to the charitable company's members, 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 charitable company's members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Patrick Scargill ACA FCCA (Senior Statutory Auditor) for and on behalf of Sowerby Chartered Accountants and Statutory Auditors Beckside Court Annie Reed Road Beverley East Yorkshire HU17 OLF 17 November 2025

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2025

Unrestricted
funds		 Designated
fu d		 Designated
fu d		 Endowment
fund		 Endowment
fund		 2025
Total
funds		 2024
Total
funds
Notes £ £ £ £ £
INCOMEAND ENDOWMENTS
FROM
Donationsand legacies		 3 5,000 - - 5,000 5,000
Charitableactivities 5
Charitable activities 1,249,887 - - 1,249,887 1,201,815
Core Rehabillitation 12,637 - - 12,637 13,853
Compass St John’s Project
Investmentincome
Otherincome		 4 1,741,538
9,827
5,030		 -
-
-		 -
-
-		 1,741,538
9,827
5,030		 1,667,940
7,086
-
Total 3,023,919
—		 —_— - — ° 3,023,919
—_		 2,895,694
—_—____
EXPENDITUREON
Charitable activities		 6
Core Rehabilitation 833,095 - - 833,095 1,056,855
Compass StJohn's Project
Governance		 1,693,607
200,215		 -
-		 -
-		 1,693,607
200,215		 7,805,366
129,353
Total 2,726,917 - - 2,726,917 2,991,574
NETINCOME/(EXPENDITURE)
Transfers betweenfunds
Otherrecognised
gains/(losses)		 17 297,002
(23,436)		 -
23,436		 -
-		 297,002
-		 (95,880)
-
Actuarial gains/(losses) on
defined benefitschemes -
—_——___		 — - -
ee		 -
en		 (731,000)
—
Netmovementinfunds 273,566 23,436 - 297,002 (826,880)
RECONCILIATIONOFFUNDS
Totalfunds broughtforward		 1,414,002 374,872 458,450 2,247,324 3,074,204.
TOTALFUNDSCARRIED
FORWARD		 1,687,568 398,308 458,450 2,544,326 2,247,324

CONTINUING OPERATIONS

Allincome and expenditure has arisen from continuing activities.

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The notes form part of these financial statements

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BALANCE SHEET

31 March 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Designated|Endowment|Total|Total| |funds|fund|fund|funds|funds| |Notes|£|£|£|£|£| |FIXED ASSETS| |Tangible|assets|13|1,256,908|-|458,450|1,715,358|1,723,947| |CURRENT ASSETS| |Debtors|14|148,712|-|-|148,712|108|464| |Gash|at bank|341,456|398,308|-|739,764|568,982| |——|oe||a|—| |490,168|398,308|-|888,476|677,446| |CREDITORS| |Amounts|falling|due within|one| |year|15|(59,508)|-|-|(59,508)|(154,069)| |NET CURRENT ASSETS|430,660|398,308|-|828,968|523,377| |TOTAL ASSETS LESS| |CURRENT|LIABILITIES|1,687,568|398,308|458,450|2,544,326|2,247,324| |NET ASSETS|1,687,568|398,308|458,450|2,544,326|2,247,324| |FUNDS|17| |Unrestricted|funds:| |General|fund|1,687,568|1,414,002| |Designated fund|398,308|374,872| |—————.|—@uV———| |2,085,876|1,788,874| |Endowment funds:| |Endowment|fund|458|450|458,450| |TOTAL FUNDS FUNDS|2,544,326|—-2,247,324|

----- End of picture text -----

TOTAL FUNDS FUNDS

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The notes form part of these financial statements

-42-

ST JOHN'S APPROVED PREMISES

.

| : |

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i | i i}

CASH FLOW STATEMENT for the Year Ended 34 March 2025

CASH FLOW STATEMENTSTATEMENT
for the Year Ended 34 March 2025the Year Ended 34 March 2025Year Ended 34 March 2025Ended 34 March 202534 March 2025March 20252025
Notes 2025
£		 2024
£
Cash flows from operating activities
Cash generated from operations
Netcash provided byoperating activities		 20 167,942
—
167,942		 35,286
———
35,286
Cashflowsfrominvestingactivities
Purchase oftangiblefixed assets
Saleof tangiblefixedassets
Interest received		 (13,187)
6,200
9,827		 -
-
7,086
Netcashprovidedbyinvesting activities 2,840 7,086
Change in cash and cash equivalents in
the reporting period 170,782 42,372
Cash and cash equivalents atthe
beginning ofthe reporting period 568,982 526,610
Cash and cash equivalents atthe end of
thereporting period 739,764
Se		 568,982
———_—

i

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The notes form part of these financial statements

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ST JOHN'S APPROVED PREMISES NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025

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  1. COMPANY INFORMATION

St John’s Approved Premises is a charitable company limited by guarantee and is also a registered charity. The registered office is 259-263 Hyde Park Road, Leeds, LS6 1AG.

2. ACCOUNTING POLICIES

Accounting convention The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) ("Charities SORP (FRS 102)"), the Financial Reporting Standard applicable in the UK and lreland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

St John's Approved Premises meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy note.

Going concern

The Trustees have prepared financial projections, taking into consideration the current economic climate and its potentialadequateimpactfinancialon resourcesthe sourcesareofavailableincome andto enableplannedtheexpenditure.charity to continueThey havein aoperationareasonab l eexistenceexpectationfor thatthe foreseeable future. The core income streams of the charity are very secure in the short term being a Government contract and Local Authority funded housing provision, the charity does however have adequate contingency plans in the event that income streams are reduced. Consequently, the financial statements have been prepared on the basis that the charity is a going concern.

Income All income is recognised in the Statement of Financial Activities (‘SoFA") once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Government grants are recognised when that is reasonable assurance that the charity will comply with the conditions attaching to the grant and the grant will be received (FRS102.24.3A). TheInvestment value of incomeservicesis proviinclu ded bywhenvolunteersreceivable is notand included.the amount can be measured reliably by the charity.

Expenditure and irrecoverable value added tax

Expenditure, which includes attributable VAT which cannot be recovered is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Charitable expenditure comprises those costs incurred by the charity in the deliverance of its activities and services for its beneficiaries. It includes both costs that can be directly allocated to such activities and those costs of an indirect nature necessary to support them. Governance costs, included in support costs, include those costs incurred in the governance of the charity and its assets and are primarily associated with the constitutional and statutory requirements and are allocated to charitable activities.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis as set out in note 7

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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. ST JOHN'S APPROVED PREMISES | NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 | - continued

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  1. ACCOUNTING POLICIES - continued Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% straight line Fixtures and fittings - 33.3% on cost, 25% on a reducing balance basis and 10% straight line Motor vehicles - 30% on reducing balance Computer equipment - 10% straight line Individual fixed assets costing more than £2,000 are capitalised. Freehold land is not depreciated. 2 : Freehold buildings are depreciated to their estimated residual value, based on current market conditions. Where - the estimated residual value at the end of the useful economic life exceeds or approximates carrying value no mks depreciation is charged as any charge would be immaterial to the financial statements. Taxation Tops The charity is exempt from corporation tax on its charitable activities. Fund accounting General funds - are donations and other income receivable or generated for the objects of the charity without further specified purpose and are available as general funds. - Designated funds - are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds ~ are to be used for specific purposes as laid down by the donor. Expenditure which meets ; these criteria is charges to the fund, together with a fair allocation of management and support costs. Endowment funds - are the gift of an asset for the purpose of supporting the charity in its charitable activity. Pension costs The charity contributed to the West Yorkshire Pension Fund, a defined benefit scheme which is closed to new members, at rates set by the scheme's actuaries. The charity has accounted for these pension costs in accordance with FRS 102, the charity exited the scheme at 31st March 2024. The charity also contributes to a defined contribution scheme with the People's Pension. The cost of the contributions is charged to the Statement of Financial Activities in the period to which they relate. Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 'Other : Financial Instruments’ of FRS 012 to all of its financial instruments. Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with short maturity held for working capital. Any bank overdrafts are shown within borrowings in current liabilities. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid. : Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. Any impairment loss is recognised in the income and expenditure account. Creditors, loans and provisions

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continued...

a ST JOHN'S APPROVED PREMISES NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025

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  1. ACCOUNTING POLICIES - continued Creditors, loans and provisions are recognised where the charity has a present obligation resulting from a past eventcan bethatmeasuredwill probablyor estimatedresult in thereliably.transferCreditors,of funds toloansa thirdandpartyprovisions and the amountare normallydue to recognisedsettle the obligationat their setilement amount after allowing for any trade discounts due. Financial liabilities are only derecognised when, and only when the charity's obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation.

Critical Accounting Estimates and Judgements In the application of the of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only one period, or in the period of the revision and future periods if the revision affects both current and future periods. The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amount of assets and liabilities are outlined below.

Staff costs

The costs of short-term employee benefits are recognised asa liability and an expense where settlement of obligations does not fall within the same period.

Operating leases Rentals applicable to operating leases are charged to the SoFA on a lease.

straight line basis over the term of the

Residual values of freehold properties

The charity owns three freehold properties which are depreciated at cost less estimated residual value over their estimated useful economic lives of 50 years. The residual values are estimated based on the current market values of the properties assuming they are already of the age and condition at the end of their expected useful life. It is currently considered that the residual value is at least equal to the properties net book value.

3. DONATIONS AND LEGACIES

3. DONATIONS AND LEGACIESAND LEGACIESLEGACIES
2025 2024
£ £
Employmentallowance 5,000 5,000
4. INVESTMENT INCOME 2025 2024
£ £
Interestreceived 9,827 7,086

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continued...

ST JOHN'S APPROVED PREMISES

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NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025

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|

5. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £ £
‘Ministry of Justice Contract Charitable activities 1,249,887 1,201,815
Income from residents board Core Rehabillitation 12,637 13,853
Incomefrom housing benefit -
Compass StJohn's Compass St John's Project 1,717,503 1,631,891
SU Fees Compass StJohn's Project 24,035 36,049
3,004,062 2,883,608
6. CHARITABLEACTIVITIESCOSTS
Core Rehabillitation
Compass StJohn's Project
Governance		 Direct
Costs (see
note 7)
£
833,095
1,693,607
-		 Support
costs (see
note 8)
£
-
-
200,215		 Totals
£
833,095
1,693,607
200,215
2,526,702 200,215 2,726,917
7. DIRECTCOSTS OFCHARITABLEACTIVITIES
Core Compass St
John's
Rehabilitation
£		 Housing
£		 2025
£
Staffcosts 630,740 393,616 1,024,356
Rates 4,634 18,740 23,374
Insurance 12,648 - 12,648
Heatingand Lighting 16,823 6,538 23,361
Rents to Landlords - 1,051355 1,051,355
Rent
Sundry Expenses		 -
2,173		 42,840
83		 42,840
2,256
Professional fees 8,675 5,219 13,894
Provisions
Loans and grants		 47,593
167		 -
-		 47,593
167
Travelling expenses 1,986 50,371 52,357
Repairsand refurbishment 40,382 85,255 125,637
Officeexpenses 21,210 20,010 41,220
Cleaning 15,220 18,599 33,819
OtherSU costs - - -
Other staff costs 10,708 512 11,220
Depreciation 20,136 469 20,605
Total
Governancecosts		 8 833,095
100,107		 1,693,607
100,108		 2,526,702
200,215
  1. CHARITABLE ACTIVITIES COSTS

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

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continued...

ST JOHN'S APPROVED PREMISES

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NOTES TO THE FINANCIAL STATEMENTS- continued

i| | | : | | | |

| ; } | | | i | { |

for the Year Ended 31 March 2025

==> picture [471 x 599] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Compass|St| |Core|John's| |Rehabilitation|Housing|2024| |£|£|£| |Staff|costs|832,136|472,806|1,304,942| |Rates|7,419|28,572|35,991| |Insurance|14,116|-|14,116| |Heating|and|Lighting|21,930|3,314|25,244| |Rents|to|Landlords|-|1,045,031|1,0945,034| |Rent|-|46,400|46,400| |Sundry|Expenses|1,127|88|1,215| |Professional|fees|38,611|A80|39,091| |Provisions|39,967|-|39,967| |Loans and|grants|424|-|121| |Travelling expenses|1,736|55,363|57,099| |Repairs and|refurbishment|26,831|112,497|139,328| |Office expenses|27,259|17,852|45,111| |Cleaning|14,066|20,326|34,392| |Other SU|costs|-|547|547| |Other|staff costs|9,242|1,423|10,665| |Depreciation|22,294|667|22,961| |Total|1,056,855|1,805,366|2,862,221| |Governance|costs|8|64,676|64,677|129,353| |8.|||SUPPORT COSTS| |Governance| |Management|costs|Totals| |£|£|£| |Governance|184,702|15,513|200,215| |Support costs,|included|in the above, are as follows:| |2025|2024| |Total| |Governance£|activities£| |Wages|184,702|105,847| |Auditors’|remuneration|9,205|9,065| |Auditors'|remuneration|for|non|audit work|2,230|2,225| |Legal|and|professional|fees|4,078|12,216| |200,215|129,353| |9.|NET INCOME/(EXPENDITURE)| |Net|income/(expenditure)|is|stated|after|charging/(crediting):| |2025|2024| |£|£| |Auditors’|remuneration|9,205|9,065| |Accountancy fees|2,230|2,225| |Depreciation|- owned|assets|20,606|22,961| |Surplus|on|disposal|of fixed|assets|(5,030)|-|

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continued...

ST JOHN'S APPROVED PREMISES

| NOTES TO THE FINANCIAL STATEMENTS- continued | for the Year Ended 31 March 2025 |

| | 1 | | | | | | ||

10. TRUSTEES’ REMUNERATION AND BENEFITS No Trustees received remuneration or any other benefits from the charity during this or the previous year. Trustees’ expenses Out of pocket expenses were paid to 3 Trustees totalling £413 (2024 - 4 trustees totalling £719), relating to reimbursed travel costs incurred on charity business.

11. STAFF COSTS

||||||||1
|| |---|---|---|---|---|---|---|---| ||||||2025|2024||| ||||||£
£
|||| ||Wagesand salaries
Redundancy costs
Social security costs||||1,042,847
-
95,562|1,072,528
28,500
98,462||
|
|| ||Defined contribution pension contributions||||72,486|71,799|| ||Staffcosts before defined benefit pension items||||1,209,058|1,271,289|| ||Definedbenefitpensioncontributions
Theaveragemonthlynumberofemployeesduringthe|theyearwasasfollows:|||-
1,209,058|139,500
1,410,789||
|| ||Employees||||2025
41|2024
48||
||| ||The number of employees whose employee benefits (excluding employer
was:|||pension costs) exceeded £60,000|||| ||£80,001 -£90,000||||2025
1|2024
1||| ||The Committee consider the key management roles as the Strategic Manager, Operational
Compass Manager. The total employee benefits ofthe key management personnel ofthe charitywere|||||Manager and
were £195,242||| ||(2024 -£214,662).|||||||| |12.|COMPARATIVES FORTHESTATEMENTOFFINANCIALACTIVITIES
Unrestricted
Designated
funds
fund||||.
Endowment
fund|Total
funds||
|
|| |||£|£||£|£||| ||INCOMEAND ENDOWMENTS FROM||||||| ||Donationsand legacies|5,000||-|-|5,000||| ||Charitableactivities
Charitableactivities|1,201,815||-|-|1,201,815||
{| ||Core Rehabillitation
CompassStJohn'sProject
Investmentincome|13,853
1,667,940
7,086||-
-
-|-
-
-|13,853
1,667,940
7,086||
|
i| ||Total|2,895,694||-|-|2,895,694||| ||EXPENDITURE ON||||||| ||Charitable activities
Core Rehabilitation|1,056,855||-|-|1,056,855|i
|| ||CompassStJohn’sProject|1,805,366||-|-|1,805,366||

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ST JOHN'S APPROVED PREMISES

.

NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025

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12. COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES -continued COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES -continued COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES -continued COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES -continued COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES -continued
Unrestricted
funds		 Designated
fund		 Endowment
fund		 Total
funds
Governance £
129,353
—__		 £
-
—_—		 £
-
—_		 £
129,353
—___
Total
NETINCOME/(EXPENDITURE)
Transfers between funds		 2,991,574
(95,880)
(123,990)		 -
-
123,990		 -
-
-		 2,991,574
(95,880)
-
Otherrecognised gains/(losses)
Actuarial gains/(losses) on defined benefit
schemes (731,000) - - (731,000)
Netmovementinfunds (950,870) 123,990 - (826,880)
RECONCILIATION OF FUNDS
Total funds brought forward 2,364,872 250,882 458,450 3,074,204
TOTAL FUNDSCARRIEDFORWARD 1,414,002 374,872 458,450 2,247 324
13. TANGIBLE FIXEDASSETS
Freehold
property
£		 Fixtures
and
fittings
£		 Motor
vehicles
£		 Computer
equipment
£		 Totals
£
COST
At1 April2024
1,600,000
Additions
-
Disposals
-		 216,371
-
-		 9,150
13,187
(9,150)		 8,698
-
-		 1,834,219
13,187
(9,150)
At31 March2025
1,600,000
ere
DEPRECIATION
At 1 April2024
-
Chargeforyear
-
Eliminated on disposal
-		 a 216,371
94.617
20,136
-		 13,187
rey
7,919
330
(7,980)		 8,698
ed
7,736
140
-		 1,838,256
—————
110,272
20,606
(7,980)
At31 March 2025
-		 114,753 269 7,876 122,898
NETBOOKVALUE
At 31 March 2025
1,600,000		 101,618 12,918 822 1,715,358
—"! _
—__
==
——o
At31March2024
1,600,000
121,754
1,231
962
1,723,947
Freehold land and buildings include 259and 263 Hyde Park Road in Leeds, which are properties held by the
charitable company outright, and 261 Hyde Park Road which is held on trust (under the terms of a 1971
trust
deed) as a result ofa Charity Commission scheme dated 9 June 2009. Accordingly, the book value attributable
to 261 Hyde Park Road of £458,450 has been classified as an expendable endowment within the funds of the
charity.

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ST JOHN'S APPROVED PREMISES

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NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025

:

==> picture [468 x 288] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |14.|DEBTORS:|AMOUNTS|FALLING|DUE WITHIN|ONE|YEAR| |2025|2024| |Accrued|Income|115,881£|82,917£| |Prepayments|32,831|25,547| |148,712|108,464| |15.|CREDITORS: AMOUNTS|FALLING DUE WITHIN|ONE YEAR| |2025|2024| |Other|creditors|£|55|£|-| |Accrued|expenses|59,453|154,069| |59,508|154,069| |16.|LEASING AGREEMENTS| |Minimum|lease|payments|under|non-cancellable|operating|leases|fall|due|as|follows:| |2025|2024| |£|£| |Within|one|year|241,191|438,155| |Between|one and|five|years|64,557|113,630| |——|——| |305,748|551,785|

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Included|in|the|lease commitment are|leases|for|property|amounting|to £229,967|(2024|-|£534,795)| |Tenants|of these|properties|sign|a|licence|to|occupy which|has|a|28|day|notice|period,|there|is|currently|a|large| |waiting|list|for the|properties.|All|occupants|receive|housing|benefit|paid|directly|to|the|charity|to|cover the|above| |costs.|.| |MOVEMENT|IN|FUNDS| |Net|Transfers| |At|1/4/24|movementin funds|betweenfunds|31/3/25At| |£|£|£|£| |Unrestricted|funds| |General|fund|1,414,002|297,002|(23,436)|1,687,568| |Designated|fund|374,872|-|23,436|398,308| |1,788,874|297,002|-|2,085,876| |Endowment|funds| |Endowment fund|458,450|-|;|458,450| |TOTAL FUNDS|2,247,324|297,002|-|2,544,326| |Net movement|in|funds,|included|in the above are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |GeneralUnrestricted fund|funds|3,023,919£|(2,726,917)£|297,002£| |ee| |TOTAL FUNDS|3,023,919|(2,726,917)|297,002|

----- End of picture text -----

  1. MOVEMENT IN FUNDS

|

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ST JOHN'S APPROVED PREMISES

.

NOTES TO THE FINANCIAL STATEMENTS- continued | for the Year Ended 31 March 2025

| | : i |

| | | | | | | | | | ; | i ! i |

17. | MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

==> picture [442 x 302] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Net|Transfers| |movement|between|At| |At|1/4/23|in funds|funds|31/3/24| |£|£|£|£| |Unrestricted|funds| |General|fund|1,633,872|(95,880)|(123,990)|1,414,002| |Pension|reserve|731,000|(731,000)|-|-| |Designated|fund|250,882|-|123,990|374,872| |2,615,754|(826,880)|-|1,788,874| |Endowment funds| |Endowment fund|458,450|-|-|458,450| |TOTAL FUNDS|3,074,204|(826,880)|-|2,247,324| |Comparative|net|movement|in|funds,|included|in|the|above|are as|follows:| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General|fund|2,895,694|(2,991,574)|-|(95,880)| |Pension|reserve|-|-|(731,000)|(731,000)| |2,895,694|(2,991,574)|(731,000)|(826,880)| |TOTAL FUNDS|2,895,694|(2,991 ,674)|(731,000)|(826,880)|

----- End of picture text -----

Transfers between funds

During the year £23,436 (2024- £123,990) was transferred into the designated capital fund. 18. EMPLOYEE BENEFIT OBLIGATIONS

The charity exited the West Yorkshire Pension Fund (WYPF) at 31 March 2024. The exit settlement calculated by the WYPF pension scheme of £100,000 was agreed as at 31 March 2024, this wasTherefore paid inthere Juneremains 2024 andno wasfurther accrued defined intobenefit the 2024pension year end.as at 31 March 2025 within the Statement of financial position.

  1. RELATED PARTY DISCLOSURES

No Trustees received remuneration or any other benefits from the charity during this or the previous year.

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ST JOHN'S APPROVED PREMISES

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NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025

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20. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

==> picture [440 x 126] intentionally omitted <==

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Net income/(expenditure)|for the|reporting|period|(as|per the| |Statement of|Financial|Activities)|297,002|(95,880)| |Adjustments|for:| |Depreciation|charges|20,605|22,961| |Profit on|disposal|of fixed|assets|(5,030)|-| |interest|received|(9,827)|(7,086)| |Increase|in|debtors|(40,248)|(1,347)| |(Decrease)/increase|in|creditors|(94,560)|116,638| |Net|cash|provided|by|operations|167,942|35,286|

----- End of picture text -----

ANALYSIS OF CHANGES IN NET FUNDS

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|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |At|1/4/24|Cash|flow|At|31/3/25| |£|£|£| |Net|cash| |Cash|at|bank|568,982|170,782|739,764.| |568,982|170,782|739,764| |Total|568,982|170,782|739,764| |22.|TAXATION| |The|charitable|company|is|a|registered|charity|and|as|such|is|a|charity|within|the|meaning|of|schedule|6|of|the| |Finance|Act|2010.|Accordingly,|the|Charity|is|potentially|entitled|to|tax|exemption|under|part|11|of|the| |Corporation|Tax Act 2010 or section 256 of the Taxation|of Chargeable Act 1992|in respect of income and|gains| |arising| |23.|LIABILITY OF MEMBERS|

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The company is limited by guarantee and does not have a share capital. Every member of the charity undertakes to contribute such sum as may be required (not exceeding ten pounds) to the charity's assets if it should be wound up while he or she is a member, or within one year after he or she ceases to be a member.

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ST JOHN'S APPROVED PREMISES

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DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025

2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Employment allowance 5,000 5,000
Investment income
Interest received 9,827 7,086
Charitable activities
Ministry ofJustice Contract
Incomefrom housingbenefit
John's
SUFees
Incomefrom residentsboard		 -CompassSt 1,249,887
1,717,503
24,035
12,637
a		 1,201,815
1,631,891
36,049
13,853
—_—
. 3,004,062 2,883,608
Otherincome
Gainonsaleoftangiblefixedassets assets 5,030 -
Total incomingresources 3,023,919 2,895 694
EXPENDITURE
Charitable activities
Wages 951,870 1,093,643
Pensions 72,486 211,299
Rates 23,374 35,991
Insurance 12,648 14,116
Heating and lighting 23,361 25,244
Rents to landlords 1,051,355 1,045,031
Rent 42,840 46,400
Sundryexpenses
Professional fees		 2,256
13,894		 1,215
39,091
Provisions 47,593 39,967
Loans and grants
Travelling expenses		 167
52,357		 121
57,099
Repairsand refurbishment 125,637 139,328
Office expenses 41,220 45,111
Cleaning 33,819 34,392
Other SU costs - 547
Other staffcosts
Depreciation		 11,220
20,605		 10,665
22,961
2,526,702 2,862,221
Support costs
Management
Wages 184,702 105,847
Governancecosts
Auditors' remuneration
Auditors’remunerationfornonauditwork
Legal and professional fees		 9,205
2,230
4,078
15,513		 9,065
2,225
12,216
23,506

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DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025

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|||||| |---|---|---|---|---| |2025|2024| |Total|resources|expended|2,726,917|2,991,574| |Net income/(expenditure)|297,002|(95,880)|

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