Charfty ReÉl#r*lon No. 1133284 Company Retsrntlon P40. 06877535 (England and Wale51 HOPE HOUSING. TRAINING AND SUPPORT LTD A ¢ompany limited by guarantee ANNUAL REPORT AND FINANaALsfATEMENTS FOR THE YEAR ENDED 310ECEM8ER 2022 tc accounts . tax . legal . financial planning 10 Bridge Street Christchurth Dorset BH23 IEF
HOPE HOUSING. TRAINING AND SUPPORT LTD LEGAL AND ADMINISTrATIVE INFORMATIOP4 Chlef Executlve Officer Mr5. J Berti Trust••s Mr. G Underhlll Mrs. S Harvey Mrj Adams Ms C Gilllngham MrG Hannam Mr C lamieson Ms L Orchard Charlty number 1133284 Company number 06877535 Re$t•d afflc• 10 St Swfthun5 Iload South Bournemouth Dorset Unlted Kinldom BH13RQ Audltor TC Group 10 Bridge Street Christchurch BH23 IEF
HOPE HOUSING. TRAININfj AND SUPPORT LTD CONTENTS Trustee oport Independent auditorfs report 7.11 Statement of financlal actlvitie$ 12 6alance sheet 13 Statement of cash flows 14 Notes to the flnanclal ststements 15-29
HOPE HOUSING, TRAINING AND SUPPORT LTD TRUSTEE REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees present their report and financial statements fr*r the year ended 31 December 2022. The accounts have been prèpared in accordance with the aecountlng policies set out in note I to ttrE accounts and comply with the charity's 8oveminK document. the Companies Att 21J)6 and"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporttn8 Standard applicable in the UX and Republic of Ireland IFRS 1021". Publlc 8eneflt Statement The Board of Trustees are sattsfied that they have fully complled wlth the duty in sethon 4 of 2011 Charities Act to have due regard to public beneftt 8uidance issued by the Charity Commission, and that the mission. alms and athvlt6es of Hope Housin& Tralnln8 and Support Ltd meet with these crlterfa. Obl•ctlves and actfvrtles The tfU5tees have paid due regard to guidan issued by the Charity Commisslon in deciding what activIe$ the charSty should undertake. dents Supported throuih the yeai Durlng 2022, Hope Housing housed 152 residents. We have successfully moved on Into independent lIn8 over one third of these residents. ¢)veT ham of these residents have been awarded PIP. Improvln8 an indimdual's ffnances and supportln8 their Structu and purpose enables the resident to sustaln a lon8 tenancy that allows them to work on themselves and build a better hjture. This resulted in posifjve outcomes for Hope HsIng durln8 2022, residents have successfulty embarked on 'Future 2 Work, programme and '8ounce Back,, Health and Wellbeing wlth AFC 8oumemouth. Our evidence shows that the amount of relapse evictions has de¢aSed dramatlcally from the last ar. The amount of resldents that volunteer and have structure has increased. This would eyplain why our relapse evlcttons a less because more residents have stru¢ture, giving them purpose. This reflects well on the support team as it shows they are focusing on &inI the resident a purpose, buildSnB on the resldent'5 self-worth and self-esteem. less residents left Hope Housing duriftg this year cOMpad to last. Improvin8 resident5 benefit ststus and applyln8 lor PIP, has also had a positive impact. Aesidents can sustain their tenancy financially and stay in their accommodation longer. The 5UPPOrt team need to continue with their focus being to asse5S the resident's flnanclal sltuatfon and sUPPOrt strurture and purpose.
HOPE HOUSING, TRAINING AND SUPPORT LTD TRUSTEE REPORT IINCWDING DIREcfoRS' REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 DECEM8ER2022 Cllents Needs We have residents with very complex needs hence the need to good support in a way which suits the needs of the Indlviduals. One or more of our residents suffers from the followin8 condition5, Anxiety, PTSO, 8ipolar. Psychosis, Suicidal thoughts, Cancer. High Cholesterol. Epilepsy, A5thrna. Emotional unstable personality dlsorder, ADHD & D, COPO, leg Ul¢ers & D, Heart Disease, Arthritis, Autism. Gambling Addiction, Drug Addiction, Alcohdism, Aspergers, OyslexialDyspraxia. Schizophrenia. Poor Vlsion. Chronic Pancreatitis. Hearing Impairment, diabetes. Brain injury's or HIV POSIve. We sign post clients to the lo¢al partner5 who assist with Mentsl health and dru8 and alcohol abu*. We also make sure they are ceIVIng the correct benefits and help them with appllcattons and attending intervlews and appointments. We look at the beneflts of the resldent CeIVIng Counselling through Hope Housln8 or throu8h speclfi¢ facllldes Ilke Cruse, Bereavement, Stars or Step5 to wellbeing. Fundlni We ralsed 230K from some very generous trusts and donatlons In 2022 to pay for the person centred support we give to all our resldents through many d5fferent inifjatlves and projects. Hope has a Charity shop Hope & More based In Southboume of which all profits p towanls the support of resident5. We also give free £20 vouchers to partners in the area to allow vulnerable persons to buy clothes for free In the shop. Hope Soap is sold onllne and through market stalls with the principal of buyonegiveonesoap meanin8 every bar $old means a bar is donated to our partners such as our local foodbank in the area providing toiletries to those In need. Our efforts to produce our own income helps us match fund projects with fvnder5 and give5 50clal awareness to what we do in the communlty. Events Durin8 2022 we held the following events Queens Jubllee Garden Party for all residents. 'Elvls NSght' fundraiser and 'Hope and Hounds. dog walk. Christmas party for all residents where all greatly received. We ha also laun¢hed our Broup facilitie5 which are very popular wlth SIdents.
HOPE HOUSING, TRAINING AND SUPPORT LTD TRUSTEE REPORT (INCLUDING DIREcfoRS' REPORT) ICOPfflNUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 Finantlal review Incoming resources for the year were £1.391.22712021- EI,202,3741 and resources expended were El,356,797 12021 - £1,263,945), fesulting in a surplu5 for the year of £34.43012021 - deficit for the year of £61,571). The deficit seen in 2021 was lar8ely caused by additional ffnancial and operating costs Incurred In contiiuln8 to provide the Charity's ServiS throughout the Coronavirus pandemic. Re5efves pollcv It Is the pollcy of the charity that unrestricted funds which have not been designated for a speclic use should be maintained at a level equlvalent to between three and six month's expenditure. The trustees consKlefS that reserves at this level will ensure that. in thè èvent of a significant drop in fvnding, they will beable to continue the charity's current activities while consideration is given to ways in which additr'onal funds may be raised. This level of reserves has been maintained throughout the year. Reserves are needed to bridge the 8ap between the spendln8 and e1Ving of income and to Cover unplanned emergency repairs and other expenditure. The trustee5 consider that the ideal level of reseryes WOU be £75,656. Hope's f¢eserves for 3111V22 were £298.50S of which unre5trlcted was £239.526. RSsk M•naiem•nt The Tru5tee5 have a rlsk management strategy which comprlses.. An annual review of the prlnclpal rlsks and uncertainties that the Charlty face,. The establishment ol poll¢ies, 5yStems and procedures to mitslate those risks idenffted In the annual revlew.. and The Implementaon of procedu$ designed to minimlse or mana8e any potenttal impact on the charity should those rlsks materialise. Thls work ha5 identified that flnanclal sustainability is the major Ilnan¢ial risk for charity. A key element In the management of financial risk is a regular review of available liquid funds to settle debts as they Fall due, re8ular 1Saison of bank transactions, and active mana8ement of trade debtors and ¢ditOrS balances to ensure sufficient working capital by the Charity. Attention ha5 also been focussed on non-financial risks such arfslng from fire, health and safety, stsff tralnSng and IT Systems. These rlskg are managed by ensuring accreditations are up to date. having robusi poli¢ies and procedures throu8h our Is0}1 qualrty system and regular training of staff in these operational areas.
HOPE HOUSING. TRAINING ANO SUPPORT LTO TRUSfEE REPORT IINCLUOING DIREcfoRS' REPORn {C014TINUEDI FOR THE YEAR ENDED 31 DECEM8ER 2022 rovements In 202 We have rnana8ed to recover from our Covid1055 and are now back on track financially. We sfjll spend a lot of tlme and effort on fundraising to be able to keep the level of support we believe 15 required for our residents. The Soap Kltthen The soap klt¢hen 15 busy, busy, busy. We have been fortunate to of been picked as one of the New Forest Show's Charity pitches this year and we can not wait to represent Hope Soap at the show in july 2023. We feel this will really put us on the map. We also have 3 retail outlets now stocking our soap and hope to add to hls more in 2023. All profits from this venture go towards supporting residents and providing a bar of soap to vulnerable adults across Dorset In need of toiletries. Corpornte Partnershlps We wlll be concentratlng on more corporate partnerships In 2023 and hoplng to work more with1o¢al businesses in our area to help them understsnd the needs of our sIdents and the Bood influences ttry can make both for us and their business and stsff. To conttnue to maintain consistency and improve the service we provlde wherever posslble. To conttnue to encourage and motivate our sIdents to work towards regaining control of thelr ItKes and to makSn8 P051tive changes towards Independent living and a healthier Ilfestyle. To condnue to liaise with external agencles with a view to offering new Training and Further Educatton opportunittes. To conttnue to listen to our residents and improve the service we provide.
HOPE HOUSING, TrAINING AND SUPPORT LTD TRUSTEE REPORT (INCLUDING DIREcfops' REPORT) ICONnNUED) FOR THE YEAR ENDED 31 OECEM8ER 2022 Strurturei governance and management The charity is a company limited by guarantee. The trustees, who are also the direttors for the purpose of company law. and who served durin8 the year and up to the date ol Signatu of the financial statements were.. Mr. G Underhill Mr5. S Plarvey Mrl Adams Ms A Jornes Ms C Gillin8ham MrG Hannam Mr C lamieson Ms L Orchard IResi8ned 31 january 20221 Ms C Granville IResi8ned 31 january 20221 All of the trustees are members of the Company and guarantee to contrlbute ÉIO In the event of a wlndln8 UP. Stment of Trustee re5p(YSbI1IlIes The trustees, who are also the directOTs of Hope Housin& Training And Support Ltd for the purpose of company law, are responsible for preparing the Trnstee Report and the financial statements In accordance wh appllcable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practlcel. Company Law requires the trustees to prepare financial statements for each financial year which 8ive a true and falr vlew of the state of affairs of the charity and of the incomin8 resources and appllcadon d resources, Including the income and expenditure. of the charitable company for that year. In preparln8 these flnancial statements, the trustees are required to.. . select surtable accounttn8 policie5 and then apply them consistentlv,. - observe the methods and prln¢iples in the Charities SORP.. - make jud8ements and estSmates that a reasonable and prudent.. state whether applicable accountlng standards have been followed, subject to any materlal d¥>artu$ dlsclosed and explained the finan¢ial 5tstefflents,' and prepare the financial statements on the 80in8 concern basis unless it is inappropriate to pSuMe that the charity will continue in operation. The trustees are responsible for keepinB adequate accounting records that dlsdose with reasonableaccuracy at any time the financial position of the charity and enable them to ensure that the financial statements complv with the Companie5 Art 2006. They are also responsible for safeguarding the assets of the charlty afbj hen¢e for takin8 reasonable steps for the prevention and detection of fraud and other irregularitfès.
HOPE HOUSING, TRAINING ANO SUPPORT LTD TRusfEE REPORT IINCWDING DIREcfoRS' REPORT) ICOPfflNUEDI FOR THE YEAR ENOED 310ECEMBER 2022 Disclosure of Information to audltor In 50 far as the trustee5 are aware.. there is no relevant audit information of which the charitsble company's auditor 15 unaware.. and the trustees have taken all steps that they ou8ht to have taken to make themselves aware of any relevant audit informatlon and to establish that the auditor 15 aware of that information. The Trustee report was approved by the Board of Trustees. . G Und•rhlll Dated..
HOPE HOUSING. TRAINING AND SUPPORT LTD INDEPENDEMf AUOITOR'S REPORT TO THE MEMBERS OF HOPE HOUSING, TRAINING AND SUPPORT LTD Oplnion We have atjdited the financial statements of Hope Housing, Training And Support Ltd Ithe charitv'l for the year ended 31 December 2022 which comprise the statement of financial activities. the balance sheet, the statement of cash flows and the notes to the financial ststements. including a summary of significant accountng policies. The financial reporting frdmewofk that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Finoncial Reportlng 5tundt7rd opplicoble the UKand Republicof Ireland (United Kingdom Generally Accepted Accounting Prarticel. In our opinSon, the financial ststements.. give a tiue and fair view of the stste of the charitable MPanS affalrs as at 31 December 2022 and of Its in¢omin8 resources and applicatlon of resources. for the year then ended,. have been properly prepared in ac¢ordance with United Kingdom Generally Accepted Accounfjng Practlo,. and have been prepared in accordance with the requirements of the Companies Act 2(1)6. 8asls for oplnlon We conducted our audSt In accordance wlth Internatlonal Stsndards on Audifjng IUKI IISAS IUKII and appllcable law. Our responsibl11e5 under those standards are fvrther described in the Audltor's respon5ibilltiesfvr the t7(4dit of the financiol stutements sethon of our report. We are independent of the charity in accordar(e with the ethlcal requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethl¢al Standard. and we have fulfilled our other ethical responslbilitles in accordance wlth these requirements. We believe that the audit evidence we have obtained is $ufflcient and appropriate to pmvlde a basis for our opinion. Concluslons relatfnl to golnl ¢oncern In auditing the financial statements, we hm ¢oncluded that the trustees, use of the Bolng concern basls of accounfjng in the preparaOn of the flnancial statements is appropriate. Based on the work we have performed, we have not idenfjfied any material uncertalntles relatrn8 to events or Condlttons that, indlvldually or collethvely, may cast $18nificant doubt on the charity's ability to contfnue as a 80in8 concern for a period of at least twefve months from when the financial statements are auttrori5ed for issue. Our responsibille$ and the responsibilities of the trustees with respect to golfi8 concem are deKrfbed in the relevant sethons of this report.
HOPE HOUSING, TrAINING AND SUPPORT ITD INDEPENDENT AUDITOR'S REPORT ICOPlllNUEDI TO THE MEMBERS OF HOPE HOUSING. TrAINING AND SUPPORT ITD Other inlomiatlon The trustees are responslble for the other information. The other informatfon comprises the InforntiOn included the annual report, other than the financial ststements and our auditor's report thereon. Our opinion on the flnancial Statements does not cover the other inft)rmation and. except to the extent otheNise expliotly ststed in our report, we do not expres5 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 infonnation is materlally inconststent with the financial statements or our knowledge obtsined in the audit or otherwise appear5 to be materially misstated. If we identify such materlal Inconsistencies or apparent material mi55tatements, we are required to deterrnine whether there 15 a material misstatement in the financial 5tstements or a material misstatement of the othef information. If, based on the work we have performed. we conclude that there 15 a material misststement of this other information, we are required to report that fact. We have nothing to report In this re8ard. Oplnion5 on other matters prescrfbed by the Companles Art Z()6 In our opinion, based on the work undertaken in the course of our audit: the information given in the Trustee Report. which in¢lude5 the director< report prepared for the purposes of company law, for the Ananclal year for which the flnanclal statements a prepared Is consistent with the flnanclal statements,. and the dlrectors, report Included within the Trustee report has been prepared In accordance with appllcable le8al qUireMents. Matters on whlch we are requlred to report by exceptton In the light of the knowled8e and understanding of the charlty and its environment obtained in the course of the audlt, we have not identified materlal mlsststements in the directors, report included wlthln the Trustee report. We have nothlng to pOrt In respect of the following matters in relatton to which the Companies £t 2006 requlres us to report to you if. In our oplnion.. adequate accountin8 records have not been kept. or return5 adequate for our audit have not been received from branches not visited by us,. Of the financial statements are not in a8reement with the accountln8 records and returns: or certain disclosures of tnjstees. remunerafjon specified by law are not made; or we have not received all the informatfon and explanations we require for our audit- or the trustees were not entitled to prepare the financial statements in accordance wlth the small ¢ompanie5 regime and take advanta8e of the small companie< exemptlons in pParIng the Trustee report and from the requirement to prepare a strategic report.
HOPE HOUSING, TRAINING ANO SUPPORT LTD INOEPENDENT AUDrroR'S REPORT {CONfiNUEDI TO THE MEM8ERS OF HOPE HOUSING. TRAINING AND SUPPORT ITD ResponslbllStles of trustees As explained more fully in thè #atement of Trustee responsibilitfes, the trustees. who are also the directors of the charlty for the purpose of company law. are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view, and for such internol control as the trustee5 determine is necessary to enable the preparation of financial ststements that are free from material misststement. whether due to fraud or efror. In preparing the financial strtements, the trustee5 are responsible for assessing the tharity'5 abillty to continve as a goin8 concern, dise105in8, as applicable, matters related to going concern and using the going ¢orrern basis of accounting unless the trustees èither intend to Ilquidate the charltable company or to cease operatDns, or have no realistic alternative but to do so. Audltor's responslb511tl•s for the audlt of the flnanclal st*ements Our obje¢tlve5 are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud Of error, and to issue an auditor's feport that includes our opinion. Reasonable a55uran¢e is a high level of assurance. but 1$ not a guarantee that an audit conducted In accordance with ISAS IUKI will always dete¢t a material misstatement when It exist5. 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 b3515 of these finan¢lal statements. Irregularle$, Includln8 fraud, are Instsnces of non•compliance wlth lav4s and re8ulatlons. The ethnt to whSch our procedures are capable of dete¢tSn8 irregularittes, including fraud, is detailed below:
HOPE HOUSING. TRAINING AND SUPPORT LTD INDEPENDENT AUDITOR'S REPORT IcopmNUEDI TO THE MEMBERS OF HOPE HOUS114G. TRA1141NG AND SUPPORT LTD Extent to whlch the audlt was consldered tapable of detectlni Irreylarltles, Indudlng fraud The objectives of our audit, in respert to fraud. are.- to identify and assess the risks of materia misstatement of the financial statements due to fraud,. to obtain Sufficient appropriate audit ewdence regarding the a55e55ed fisks of material rnisstatement due to fraud. through designin8 and implementin8 appropriate respon5es-, and to spond appropriately to fraud or suspected fraud iflentified during the audit. Howevèr, the primary responsibilitv for the pfeventlon and dete¢tion of fraud rest5 With both those charged wlth governance of the entity and its management. Our approa¢h was as follows: We identyfied areas of law5 and re8ulatlon5 that could reasonably be experted to have a materlal effect on the financial statements from our general commercial and sector experience, and through di5cussiori with the truslees and other management la5 required by auditing standards), and discussed wlth the trustees and other management the pollcies and procedures lardin& compliance wlth laws and 6ulatlons- We considered the legal and regulatory fvameworks dlrertly applicable to the financlal statements reporfjng framework IFRS 102, Companie5 Act 2006 and the charle$ Act 20111 and the relevant charity regulations In the UK,. We considered the nature of the industry. the control erOnment and the charltV'5 performance; We cornmunicated Identified laws and regulations throughout our team and remalned alert to any dications of non-compllance thfOU8hout the audit; We eonsldered the procedure5 and controls that the charfty h45 e5tabllshed to address rfsks Idenffied, or that otherwise prevent, deter and detect fraud: ar how senior management monltors those programmes and controls. Based on thi5 understsndln8 we designed our audit procedures to identlfy non-cofflpllance wlth such law5 and regulatton5. Where the risk was considered to be higher, we performed audlt procedures to address each identified frnud risk. These procedures included.. testing manual journals.. vIewIng the ftnanclal statement disclosures and le$8 to supporting documentation.. performing analytical procedures.. and enquiring of management, and were designed to provide reasonable assurance that the flnanclal statements were free from fraud or error. Owing to the inherent Ilmitatlons of an audlt. there is an unavoidable risk that we rnay not have deterted some material misstatements in the financSal sratements. even thou8h we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed notF¢ompliance wlth law5 and re8ulatlons lirre8ularitiesl is froffj the events and transactions lFeCted in the financial statements, the less Ilkely the inherently limitèd procedures rèquired by audittn8 Standards would identify It. The risk is also greater regarding irregularities occurrln8 due to fraud rather than error, as fraud involve5 intentional correalment, forgery. ¢¢llusion, omission or misrepresentation. We are not responsible for preventtng non-compliance and cannot be expected to detect non-compliance with all law5 and gulatIons. A further description of our re5ponsibiltiies is availablè on the Financial Reporting Council's webslte at: -res -lor-audi This description forms part of our auditor's report. 10-
HOPE HOUSING. TRAINING AND SUPPORT LTO INDEPENDEMT AUDITOR'S REPORT ICONnNUEDI TO THE MEMBERS OF HOPE HOUSING. TRAINING AND SUPPORT LTD Usè of our report This report is made solely to the charltable company's rrtembers. as a body, in accordance with Chapter 3 of Part 16 of the Companie5 Att 2¢XJ6. 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 rther purpose. To the fullest extent permrtted by law. we do not accept or assume responsibility to anyone other than the charitsble company and the charitable company's members as a body. for our audit work. for thls report, or for the opinions we have formed. Dean Pull•n FCCA Isenlor StattOry Audltorl for and on behalf of TC Group Statutory Audltor Office.. Chrlstchurch 0110912023 Date.. 11
HOPE HOUSING. TRAINING AND SUPPORT LTD STATEMEMf OF FINAt4CIAL AcnvmES INCLUOING INCOME AND EXPENOITURE ACCOUNT FOR THE YEAR ENDED 31 DECEM8ER2022 Unfestrlcted Restrkted funds funds 2022 2022 Total Total 2022 2021 Donations and grants Charitable activities 99,471 1.142,011 149,745 249.216 154,788 1,142.011 1,047,586 Total Income 1,241.482 149.745 1,391,227 1,202,374 Charitable acnvities 1.246.881 109,916 1.356,797 1,263,945 Net lout¥oln&l/ln¢omlni r•sources befor• transfers 15.3991 39.829 34,430 161,5711 Gross transfers between funds 42.298 142,2981 N•t Sn¢ome/l•xpendltur•l for th• y•#1 Net m0ment In lunds 36.899 12.4691 34,430 161,5711 Fund balances at l January 2022 202.627 61,448 264,075 325,646 Fund b•lanc•s at 31 December 202Z 239,S26 58,979 298,505 264,075 The statement of financial avItIeS includes all 14lns and losses toniSed in the year. All Income and expenditure derive from continuin8 activitSes. The statement of financlal activities also Complies with the requirements for an income and expenditure account under the Companies Art 2006. 12-
HOPE HOUSING. TRAINING AND SUPPORT LTD BALANCE SHE ASAT31 DECEMBER 2022 2022 2021 Flxed assets Tangible asset5 Current auets Debtors Cash at bank and in hand 515,6 493,793 133,782 54,894 82,813 59.001 188,676 141.814 Credltors: amounts fall1 du• wlthln ofle year io 1324,3921 1279,3961 Net current liabilltr'e5 1135,7161 1137.5821 Total assets l•ss Current Ilabllltles 379,884 356,211 Credltots: afflounts lalllni du• aft•r more than one year li 181,3791 192,1361 Net assets 298,505 264,075 Income funds Aestricted funds Unrestflcted funds 58,979 239,526 61,448 202,6Z7 298,50S 264,07S The financial statements were approved by the Tnjstees on................ ........ G Underhill Trustee Company Reilstratlon No. 06877535 13-
HOPE HOUSING, TRAINING AND WPPORT LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENOED 31 DECEM8ER2022 2021 Notss Cash flows from operntlni actilIeS Cash generated fromllabsorbed by) operations 19 91,066 133,9481 Investln8 acil¥leS Purchase of tangible flxed assets Proceed5 on disposal of tangible flxed assets 164,1471 I29.8) 190 Net Cash us•d Sn Inwstlni acllv5tl•s 164,1471 128.8181 Flnan¢ln8 t¥1*1•5 Increase/lRepaymentl of bonowings from related partv Repayrnent of bank loans Payment of oblS8atlons Under finance leases 118,2721 110,7721 41,006 110,7851 11.9821 11,9811 Net eash lus•d Inllyneratod from ffn•ndng a¢tlvltles 131,0261 28,240 Net d•cr•as• In Cash and cash equl¥al•nts 14,1071 134,5261 Cash and cash equlvalents at begSnnln8 of year 59,001 93,527 Cash and cash •qulvalents at •nd ot year 54.894 S9,001 14-
HOPE HOUSING. TRAINING AND SUPPORT LTD NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 A¢counting policies Charlty Informatlon Hope Housing, Training And Support Ltd is a charitsble company limited by guarantee incorporated li England and Wales. The re815tered office Is 10 St Swithuns Road South. 6ournemouth, Dorset. 8HI 3RQ, United Klngdom. 1.1 Accountln8 conventlon The financial ststements have been prepared in accordance with the charity's 8overnin8 document. the Companles Act 21306 and "Accountin8 and Reporting by Char(fje5.' Statement of Recommended Practice appli<3ble to charities preparln8 their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for a¢countin8 periods commen¢in8 from l January 20161. The charity is a Public Benefit Entity as defined by FAS 102. The accounts afe prePad in 5terlin& which is the functional currency of the charity. Monetary amounts in these financial staternents are rounded io the nearest pound. The accounts have been prepad under the hlgtoflcal c05t convention. The prlncipal accounting pollcles adopted are set out below. 1.2 Golni concern To date the charity has received financial support from DK8 Lea5in8 Limited in the form of an interest free, unsecured loan, whSch the charity has used to irwest in its fixed assets and fvnd it5 charitable actwities. The loan has no formal payrnent terms. however the trustees have received assurances from DKB LeasinB Limited that they will not seek repayment of the loan if it would be detrimental to the ability of the charity to continue to operate. The ¢ontSnuin8 operatlons of the charity are expected to generate positve oshflows and hence wlth the Conned support from DKB Leasing Umited, the trustees are Sasfied that the tharity will have sufficient resoLtfces to ¢onfjnue to opefate for the foreseeable future. Accordingly the tTrJstees continue to apply the 8oin8 concern assumptlon in the preparation of these financial statements. 1.3 Chailtable funds Unrestricted f¢Jnds are available For use at the discretion of the trustees in furtherance of their charitsble objectives unless the funds have been desi8nated for other purposes. Restricted funds are subjert to specific conditron5 by donors as to how they may be used. The purwses and uses of the restricted funds are set out in the notes to the a¢¢ounts. 1.4 IncomSng resour¢es Income is recognised when the charity is legally entitled to It after any performance condltlons he been et, the amounts can be measured reliably. and it is probable that income will be reIved. 15-
HOPE HOUSING. TRAINING ANO suppoKr LTD NOTES TO THE FINANCIAL STATEMENTS ICOlfllNUEDI FOR THE Y&4R ENDED 31 DECEMBER 2022 Accoufttfny pollcl•s Icontlnuedl Income from ch•rltsble activlties lateS to rentsl income5 receivable on the prowsion of accommodatfon to resident5 In furtherance of the charity's objètts. Fees and grants for service provision are accounted for on the basi5 of the amount receivable for the year with income recognised In the year in which this supply is made. Cash donations are recognised on ceipt. Other donations are recognlsed once the charity has been notified of the donation. unle55 perfomance ¢onditions requlre deferral of the amount. Income tax recoverable in relatlon to donations received under Gift Ald or deeds of covenant 1$ recognised at the time of the donation. 1.5 Resources expended Charitable expenditure comprises those Costs incurred by the charity in the dellvery of it5 actIveS and services for it$ beneficiaries. It includes both costs that can be allocated directly to such activkn'es and those costs of an indlrect nature necessary to $upport them. All expendItU is recognised once there Ss a le8al or construcfjve obli8atlon to the expendlture, It 15 probable Settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expendlture heading that a88re8ate similar costs to that category. Where costs cannot be dlrertly attributed lo particular headift85 they have been allocated on a basis consistent with the use of rey)urces, with Central staff costs allocated on the basi5 of time spent, and depreciation charues allocated on the portion of the asset's Use. Other support Costs are allocated based on the Spad of staff costs. All resources expended are inclusive of Irrecoverable VAT. 1.6 Tan8Sble flxed a55•ts Individual flxed assets with a life expectancy of 3 yEars or more and of a capital natu, are Inltlally recorded at cost, les5 any subsequent accumulated depreuatlon and subsequent accumulated impairment losses. DepreCIaOn is provided on tan8ible ftxed assets $0 a5 to write off the c05t of valuation, less any estimated resldual value, over their experted useful economic life as follows.. 24 Library Road Outdoor Classroom & Offlce Fixtures. Flttin85 & Eqvipment Motor Vehicles New office Refurb years stralght line 10 years straight Ilne basis 3 year5 5trdight line basi5 4 year5 Straight line basis 25 years straight line b¥sis 10 years straight line 1.7 Cash and cash equi¥alents Cash and cash equivalent5 comprise cash on hand and call deposits, and other short-terfn highly Ilquld investments that are readily convertlble to a known amount of cash and are Subject to an insignifi¢•t risk of change Sn value. 16-
HOPE HOUSING, TRAINING Af4D SUPPORT LTD NOTES TO THE FINANCIAL STATEMEPITS (CONTINUED) FOR fHE YEAR ENDED 310ECEMBER 2022 Accountfng polkles (Continued) 1.8 Flnanclal Instruments The charity has elected to apply the provisions of Sethon 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issue< of FRS 102 to all of its financial instruments. Boskllnonclal ossets Trade debtor5, loans and other receivables that have fixed or determinable payments that a rK)t quoted in an active market are classifled as 'loans and receivables.. Loans and e1vable5 are measured at artwjrtised cost usin8 the effective interest method. less any impairment. Interest is recognSsed by 3ppfying the effective interest rate, exopt for short-term recelvables when the reco8nlfjon of interest would be immaterlal. 8u5kfinanclalllobllllles Trade creditor5, loans and other payables that have fixed or determinable payments that a not quoted In an active market are classrfied a5 '1oans and payables.. Loans and payables are measured at amorf5ed c05t uslng the effeCe Interest method, less any impalrment. Interest is recognised by applyin8 the effective interest rate, except for short-term payable5 when the recognltlon of Interest would be immaterlal. 1.9 Efflploy•• beneffts The ¢ts5t of any unused hollday entttlement is recognised in the period In whlch the employee's sernlces are received. Terrnination benefits are re¢o8n¢sed rmmediatety as an expense when the Charity is demonstrablv committed to terminate the employment of an employee or to provide termination benefits. 1.10 Retlrernent beneffts Payments to defined contributSon threment benefit schemes are charged as an pense as they fall due. 1.11 Leases Assets held under fInan lease5. which are leases wheo sub5tsntially all the rlsks and rewards of ownership of the asset have passed to the charity, are capitalised in the balancè shèet as tan8ible fixed assets and are depreciated over their usefijl lives. The capital element5 of future obli8ations under the leases are included as liabilities in the balance sheet. The interest element of the nts1 obllgation Is charged to the staternent of financial 3ctÉ¥ilfes over the period of the lease and repSentS a constant proportion of the balance of capltal repayments outstanding. Assets held under hire purchase a8reements are capitalised as tangible fixed a55ets and are depreaated over their useful lives. The capital element of future finance payments is included within creditor& Finance ¢harges are allocated to accOunn8 pèriods over the length of the contract. Rentals payable under operating leases are charged in the ststement of finanual activities on a straight line basis over thè lease term. 17
HOPE HOUSING, TRAINING AND SUPPORT LTD NOTES TO THE FINANCIAL STATEMEpifs ICOPfflNVED) FOR THE YEAR ENDED 31 DECEM8ER2022 Crltlcal ac£ountlnÉ estlmates and JudMents In the application of tht charity'5 accountin8 policies. the trustees are requlred to make judgements, estimates and a55urnptions about the carrying amount of a55ets and liabilities that are not readily apparent frorn other so¢Jrces. The estimates and a550¢iated assumptions are based on historical experience and other factors that are consided to be relevant. Act¢Jal SUItS may vary from these estimates. The e5tirnates and underlying assumptions are reviewed on an ongoing basis. Revislons to accountlng estimates are wognised in the period in which the estimate is revised where the revision affert5 lY that period, or in the period of the revision and future geriods where the revision affects both current and future periods. The trustees have considered whether there a any critical judgements required in the preparation of these accounts and have Concluded that there are none requiring disclosuo. Donatlons and irants Vnr*5tr1ctqd R•strfct•d funds funds Total Totsl 2022 2021 20ZZ 2021 Donations and gifts Government grant 149.74S 230.091 19,12S 152,368 2,420 19.125 99,471 149,745 249,216 154,788 Government grant income Is made up of £18.739 Kickstarter Scheme Iprovldlng young people wlth six months, paid work pla¢ementl and £386 Coronavirus Job Retenn"on Scheme12021- £2.4201. In 2021. of the totsl donatlons and grants of £154.788, £97,908 were attrlbutable to unrestrirted fvnds and £56,880 were attributable to restricted funds. Charftable actMtI•s Rental Income 2022 Rental Income 2021 Rental incorne 1.142,011 1.047.586 18
HOPE HOUSING, TRAINING AND SUPPORT LTD NOTES TO THE FINANCIAL sfATEMENTS IcopillNUEDI FOR THE YEAR ENDED 31 OECEMBER 2022 Charltable aclivltles Total 2022 Total zozi Staff costs Staff training Rental expenses Rates Light and heat Insurance 404,610 2,920 573,330 23,752 63.867 I9,95 18.470 17.476 9,988 72,869 6,157 17,039 330,464 1,389 572,154 26,606 50,643 20,160 14,395 16,737 11,694 62,729 5,505 16,575 Travel and subslstence 8reakfast club for fesidents Equipment repairs and onewals General maintenance Pr+ntin8, Postage and statlonery Subscrlptfjon5 k! I Telephone and fax Project expenses Cleaning Sundry Accountancy fees Consultancy fees Bad debt write off Loan interest DePClatt.0n Iprofitllloss on dlsposal of fixed asset HP interest Bank ¢har8es 14,796 26.929 2.629 8.100 9.335 3.350 10.919 5.216 42,340 16,651 12,605 3,534 9.252 10,766 2,953 36,387 4,460 38,070 543 457 2.343 457 303 1,356.797 1,263,946 1.356,797 1,263,946 Analysls by fund Unrestricted fund5 Restricted funds 1.246,881 l(PJ.916 1.219,108 44,838 1.356.797 1,263.946 19-
HOPE HOVSING, TRAINING ANO SUPPORT LTD NOTES TO THE FINANCIAL sfATEMENTS IcoKllNUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Trustees None of the tfustees lor any persons connected with them) recèi¥ed any remuneration. reimbursement of expenditure or benefits from the ¢harity during the year. No donations were made to the charity from any of the trustees during the year. The Trustees deem thernselves as the only key management peThinnel within the Charity. Employees Number of empl•5 rhe avera8e rnonthly number of employees durlni the year was.. 20ZZ r4umber 2021 Number 18 15 Employment costs 2022 2021 Wages and salaries Social security ¢OSt5 Other penslon costs 369,417 25,834 9,359 300,852 24,646 4.966 404,610 330,464 No employee received emoluments of more thèn £60,(KKI durlng the current or the previous year.
HOPE HOUSING. TRAINING AP4D suppoKr LTD NOTES TO THE FINANCIAL sfATEMENTS ICONTrNUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 Debtors 2022 2021 Amounts falllni duè wFthln one year. Accounts receivable Other debtors Prepayments and accrued income 28.598 45.014 60,170 14,000 16,915 51,898 133,782 82,813 10 Credltors: amounts falllni due wlthln one ye•r 2021 2021 Notes 8ank loan5 Obligations under hSre purchase Other loan5 0K8 Leasing Limited Other taxatton and soclal security Accounts payable Other creditors Accruals and deferred Income 10,770 165 174,328 7.124 24,339 54.766 52.900 10,785 2,147 192,600 6,326 30,738 2,975 33,825 324,392 279.396 The purchase IlabS11ty is secured agalnst the assets to whlch they relate. The bank loan Is secured against the property owned by the charfty. 11 Credltors., amounts fallSni du• aft•r more than one ar 202Z 2021 Bank loans 81,379 92,136 The hire purchase liability is secured against the a55ets to which they relate. The bank loan is Secured against the property owned by the charity.
HOPE HOUSING. TRAINING AND SUPPORT LTD NOTES TO ThE FINANCIAL STATEMENTS ICOIfflNUED) FOR THE YEAR EAIDED 31 DECEMBER 2Q22 12 Loans and o¥erdvaft5 2022 2021 Bank loan5 Other loans 92,149 174,328 102,921 192.600 266,477 29S.S21 Payable wlthin one year Payable after one year 185.098 81.379 203,385 92,136 Amounts included above which fall due after llve years.. Payable by Instslments 47,768 59,964 Bank and other loans on whlch $ectsrfty has been glven by the Charlty totslled £92,14912021 . £102,921). The mort8age loan Is repayable over 15 years from December 2014 to November 2029 by monthlv instalments and carries an annual interest rate of 4.5 Other loan5 represents an amount DKB Leasing Llmlted has provided the charity. which is Interest fe, unsecured and has no formal repayment tems. The trustees have re¢eived assurances from OKB Leasin8 L&Me that they wlll not seek repayment ol the loan if it would be detrimentsl to the ability of the charlty to continue to operate.
HOPE HOUSING, TRAINING ANO SUPPORT LTD NOTES TO TrtE FINANCIAL STATEMEKrs {copinNUEDI A>R THE YEAR EP4DE0 31 DECEM8ER2022 13 Resttted funds The income funds of the charity include restrirted funds comprlsln8 the following unexpended balan$ of donatlons and grants held on trust for speaflc purposes: Movemènt in funds JI O•¢•mb•r2012 Choir l Muslc Education & Ski115- Digiskills Electric Car Support for Ex-offenders Food for Future IHyBiene course) Future2Work Garden Project Health and Wellbelng l Gym Laundry- 10 St Swlthuns Maths l Engllsh Tutorln8 Mental Health Support Pathway for women to work Hope Soap Kitchen Starter Packs / Rucksack Store Roorn / Space to 8row Support Worker Ten4Ten 14891 18,6771 3,571 3,410 15.693 20.CiYI 13,6061 120,0001 8,000 2,350 3.930 15.368 17.0801 110,0311 15271 129,8981 15,3371 473 11.313 3.142 8,279 8.030 30,290 11,4331 13,1421 10,272 8,279 12,2521 4,970 98 7,253 117,7821 110,0301 14,1771 17,7131 11.4461 I7.0) 15,OlSI 1S,CO) 212 4,063 4,916 io.oso 12,500 112.8941 2.070 15.500 12,555 61.448 149.745 1109,8651 142,3491 58,979 -24.
HOPE HOUSING, TAAINING ANO SUPPORT LTD NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 DECEM8ER2022 13 Restrlcted funds (Continuedl Included within transfers is £37,52712021 - £3751 which relates to flxed as5et5 wrchased by the charity during the year and capitalised within fixed assets. Thè charity having acquired these flxed assèts consider5 it5ell to have met the conditions of these funds and hence has released the restricted funds to unrstritted funds. The specific purposes for which the funds are applied are as follows.. Choir and music fund - the fvnd was created as part of our strategy to pmvide relaxatlon therapy for the residents, through choir partiapation and drum classes. Education and Digiskllls - Di8iskills is held every week for the residents and helps them use modern IT equipment and bring their skills up to date with Iphones. Ipads. touch screen laptops and using Modern VA equipment and Drones. We have found residents are not aware how to use this new technolo6y which 15 even needed to order at MacDonalds nowl Without this upskill they afe at a disadvanta8e when applySr for work and to live an independent Ilfe. Over 30 residents have aladY attended this new club. Electric car - We have been very fortunate to have a donation to UP8rade our 13 year old flat 500 to nearly new Electric Golf which Is now saving 3K in petrol. tax et¢ a year. It now costs us only £4.*7 for a full har8e. We have installed Tap Electric chargers which is through easy point and can be usedlbooked by the general publlc ¢reattn8 a further doa0ft to the charity on an ongoSn8 basls as we are close to the town centre and available on their App. Ex-offenders Support Worker started this year. new ftsndln8 received for exfenderS counselllng servlces whlch has Food For Future - involves organising cookery clubs for residents to learn about cookery skills, healthy e3n, new recipes and cookin8 on a budget. Project also include5 accredited tralnlng for resldents to achieve a catering qualification. Future2 Work - Thls project connects our cllersts (through mentoringlcoachlngl who want to be supported into a Secu pathway of employment. helpin8 them to face barriets 8ettin8 into work by guiding and supporting them through several pro8ramme routes and stages. working with a number of local businesses. groups and charities to offer vdunteerin8 Opportunities to our clients as well as opportunStles to volunteer in- house.
HOPE HOUSING. TrAINING Af4D SUPPORT LTD NOTES TO THE FINANCIAL STATEMEPUS ICOP4TINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 13 Restrirted funds Icondnuedl Garden Project - hèlp fund our 12 gardens. especially three large ones at our main site. We provide gardening opportunities. vegetable growin& fruit plantsltrèÈs and composting areas along with bird feeders and bird boxes for the wildlife. This is along with a water feature and bench areas for relaxation and contemplation. Health and wellbelng- is a project to improve thè health and wellbeing of cllents through varlous in-house health monitorin8 of BMI, blood pressure, weight management etc through to arrangin8 and facilitatiru do(rors, dentist and vision thecks. We also provide wellbeing artivities such as a gym, cooking evenln8S, yo8a classes, gultsr lessons, 8ardenin& outdoor tsble tennis and regular group events. Laundry Room- to Instsll new washers and dryers into a separate laundry room at our maln slte. MaihslEn8lish Tutofing - provide one to one tutoring to our residents who have anxiety around group course to work on thelr En81ish and Maths up to an a¢¢redited level. Merntal health 5UPPOrt . fundln8 to 80 towards the large cost of rnentsl health support that our reldents need (even more so durln8 and post Covidl through counselling and addlonal support to help them work through irauma, abuse, addiction, depression, rehabilitstion and grlef. Pathway for women to work - We have used this EFA fundin8 through Groundworks to concentrate on getting our female residents back into Work. We have run personal development classes, new business start-up 8roups and work ready sessions liaising with the women and tailoring sesslons to the people in the roorn rather than a set pro8Tam. Hope Soap Kitchen- Thls is a projert to get residents involved with the making of soap to sell In the Charity Shop. Starter packslemployment . a essen01 items needed by our residents when they Ilrst ¢ome to us. For those that are without. they are provlded with kitchen. bedroom and bathroom item5 to help them Ilve comfortablv. Store Room I Space to grow . proje¢t involved purchasin8 additional storage sheds and summerhouses, including for Hope's property in Poole, which can be used by residents for 8ardenin& craft, social and therapeudc activities. Support Worker. new funding receNed for eXffenderS counselllng seThlces. Ten4Ten - Move on Project 2019 10th Anniversary- to date we have successfully moved on 12 person with support for the first year and then PfogressinB onto unsupported livin8. This project has been such suctess we will be Iwking to apply for future funding to extend the scheme.
HOPE HOUSING, TK41NING AND SUPPORT LTD NOTES TO THE FINANCIAL STATEMENfs ICOlfflNUED} FOR THE YEAR ENDED 31 DECEM8ER 2022 14 Re5tri¢ted funds Pr¥¥lous year Movement in funds Ba14ne4 at IJanU?01I lJ•w2021 Cholr l Music Cholr and music fund Food for Future Health and wellbeing Garden Project Kitchen. 10 St 5withuns Laundry room - 10 St Swithens Maths/en8lish tutorlng Hope Soap kttchen Space to 8row Starter pack5lemployment Mental health support Ex.offenders 5UPPOrt worker Ten4Ten Future2 Work 11.2391 1,239 1,560 1.214 4,792 l.S60 3,930 11,313 1,000 2.920 21.160 12041 114,6391 13,0871 3.629 8,279 11,8141 3,087 13751 11131 3,141 8,279 (6th)) 2,414 1,840 4,916 8,368 13381 2.070 15.369 1.261 iO.L 2,126 13,903 4,500 18451 12.9701 17.4641 112.1331 14,6311 338 3L¥J 20,0 42,703 56.880 144,8381 6,703 61,448 15 Analy$15 of n•t ass•ts between fvndl Unr•strtcted Re5trfrted fund5 funds Z022 Total Total 202Z 2021 Fund balances at 31 December 2022 are represented by: Tangible assets Current assets/lliabilitie51 Long term liabilities 515.6LYJ 1194,6951 181,3791 515, 493,793 1135,7161 1137,5821 181.3791 192,1361 58,979 239,526 58,979 298.505 264,075 16 Financ5al commltmrtS* waTrnt•es and continynt Ilabllltles The Talbot Trust has a proportional charge over the property at 24 Library Road Poole. In the event that the property is either sold or no longer used for its charitable purpose an amount would be owed to the Talbot Trust at a value proportional to the contribution the Tnjst made to the purchasè of 24 Library Road (being £55.LKK) of £242,237). -27-
HOPE HOUSING. TRAINING AND SUPPORT LTD NOTES TO ThE FINANCIAL sfATEMENTS IcoKnNUEOI FOR THE YE4R EAfDE0 31 DECEMBER 2022 17 Operatlng lease commitments At the reporting end date the charity had outstsnding commitments for hjture minimum lease payments under non-cancellable operating leases, which fall due as follows: 20Z2 2021 Wlthin one year Between two and five years 353.405 279.439 455,686 310,849 632,844 766,535 During the year £573,32812021. £572,154) of lease payments were recognised as an expense. Related p•rty trdnsactlons The CEO of the charlty is a dlrector and person of $18niftcant control of DK8 Leaslng mIted. DK8 Leaslng Lim5ted established the Charity in 2009 to enable supported housin8 to ConnUe after the loss of 5ported people fundlng. DK8 Leasin8 Limited opeote Leo Training a$ a division of the company. Durin8 the year the charlty paid t totslling £563,63812021 £566,6S41 to DKB Leasing Llmlted. Durln8 the year the charlty recelved £22,01912021- £74,202> in unrestricted dOnaOn5 from DK8 Leasln8 Limlted. At the year end the charlty owed DKB Leasing MIted £193,72812021- £211,525), of thls £19,4fy)12021 £18,925) was within a¢¢ruals. This amount has accrued over a period Sin conceptSon through differing rent payments to enable the charity to support its core rnnning Costs and has in¢reased during the year. Part of the future development plan5 for the charity is to formalise a fepayment plan. The CEO of the charity is also a director and person of signiflcant control of Hope & More Communty Interest Cornpany. Hope & More Community Interest Company was established in 2019 to 5UPPOrt and make more profltable Several community projects in the a3. to involve rn0 Voluntee and to enable more comrnunity members to benefit from their fra¢ilities. Ouring the year the charity e1ved £17,0 In unostricted donatlons from Hope & More Community Interest Company.
HOPE HOUSING, TRAINING AND SUPPORT LTD NOTES TO THE FINANCIAL STATEMENT5 IcoKnNUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 19 Cash generated from oper*ions 2022 2021 Surpluslldeficitl for the yeaf 34.430 161,5721 Adjustments for: IGainl/loss on disposal of tangible fixed a$5etS Oepreciation and impainnent of tangible fixed assets 543 38,070 42,340 Movements in workln8 capftal.. Ilncreasel in debtors Increase creditors 150,9691 65,265 121,5141 10,525 Cash ynerat•d fromllabsorbed by) operattons 91,066 133,9481 20 An•$15 of thanys In net Idebtllfunds C•th At JI (rnber 2012 Cash at bank and in hand 59,(M)I 14,1071 54,894 Loans falling due within one year Loans falling dtse after more than one year Obllgations undef finance leases 1203,3851 192,1361 12,1471 18.287 10,7S7 1,982 1185,0981 181,3791 11651 1238.6671 26,919 1211.7481