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## **ALL PEOPLE ALL PLACES** 

**(a company limited by guarantee)** 

## **UNAUDITED** 

**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDING 31 MAY 2024** 

**Company registered number: 07253692 Charity registered number: 1139885** 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

**Reference and administrative details of the charity, trustees and advisers for the year ended 31 May 2024** 

## **Charity registered number: 1139885** 

**Company Registered number: 0725369** 

## **Trustees:** 

**Peter Livermore** – Treasurer (Chair from 1 January 2022), appointed 28 November 2015 

**Anna Lawton –** appointed 12 September 2020 

**Stuart Maysmor-Gee** – appointed 12 June 2021, resigned 4 June 2024 

**Alex Michael** – appointed 11 December 2021 

**Karen Ackerman** – appointed 10 October 2023 

**John Graham** – appointed 10 October 2023 

**Rosa Sulley** – appointed 10 October 2023 

**Stephen Wakefield** – appointed 10 October 2023 

## **Registered office:** 

5 Brayford Square, London, N8 7EL 

## **Principal operating office:** 

Pymmes Park Visitor Centre, Pymmes Park, London, N18 2UF 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

## **Accountants:** 

Shruti Soni FCCA FCIE Shruti Soni Ltd 117a St Johns Hill Sevenoaks TN13 3PE 

## **Independent Examiner:** 

Charles Ssempijja (FCA) NIP Accountants Ltd 3rd Floor, 86-90 Paul Street London EC2A 4NE 

## **Bankers:** 

HSBC 88 The Broadway Muswell Hill, London, N10 3RX 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

## **1. Introduction:** 

The Trustees present their report and the financial statements for the year ended 31 May 2024. The Trustees, who are also directors of All People All Places for the purposes of company law, who served during the year and up to the date of this report, are set out on the company information page. 

## **2. Structure, Governance and Management Governing Document:** 

All People All Places is a company limited by guarantee governed by its Memorandum and Articles of Association dated 14 May 2010 and amended to allow for charitable status on 14 December 2010. The company is registered as a charity with the Charity Commission. The directors are also members of the company who guarantee between them to contribute such sum (not exceeding £10) to the company in the event of it being wound up. 

## **3. Objectives and Activities:** 

The charity’s objectives and activities were registered on 14 December 2010 and are as follows: 

_“The charity’s objects are for public benefit to relieve those in need because of their social and economic circumstances, particularly the homeless and those sleeping rough, with the provision of accommodation and such other services as the Trustees may determine.”_ 

APAP’s central aim is to break cycles of poverty and homelessness. The charity provides emergency accommodation and homelessness prevention support, offering casework and advocacy to address the root causes of homelessness. We work with partners to support our clients’ engagement with the wide range of services that they need to access to address their housing crisis including, but not limited to, welfare rights, specialist immigration and debt advice, drug and alcohol services, mental and physical health services and employment support. 

## **4. Who:** 

APAP supports individuals and households who face rough sleeping and homelessness. Our clients face multiple disadvantages including poverty, unemployment, addiction and dependency, mental/physical health inequalities, and immigration issues. 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

Our night shelter provision predominantly focuses on providing accommodation to those with insecure immigration status or no recourse to public funds. Our day centre provision is an open-access service available to anyone facing housing-related issues locally. 

We work with a broad range of clients, receiving referrals and self-referrals on a formal and informal basis. 

## **5. How:** 

APAP provides emergency night shelter accommodation alongside our day centre provision. We provide advice, advocacy and support to those rough sleeping and at risk of homelessness. Clients at our night shelter have access to static, single occupancy accommodation and a dedicated caseworker to work with them to resolve their homelessness. 

From our day centre, clients are able to access shower and laundry facilities and a light food offering. Both the night shelter and day centre provide respite from the streets and a safe and welcoming space to engage in services. Partner organisations undertake outreach from our day centre including specialist drug and alcohol services, immigration advice and generalist advice. 

APAP is an anchor organisation for the client, the one agency that can remain a constant point of contact for the client whilst they receive wider specialist support. Detailed information about our projects and outcomes is provided in the report below. 

## **6. Projects – Achievements and Performance** 

## **- Night Shelter – 2023/2024:** 

For the period 01/06/23 - 31/05/24 we managed to run our night shelter provision on a yearround basis for the first time. This was a fantastic achievement and meant that we were able to offer emergency accommodation to rough sleepers as they presented and not just during the winter months. 

The average length of stay rose again this year to 181 nights or around 6 months. This is as a result of complex immigration cases taking a long time to resolve. However, we have achieved some fantastic outcomes that would not have been possible with a short stay or winter-only offer. Furthermore, these are all clients that would not have been able to access support or accommodation elsewhere or through council provided services. For the financial period 2023/24 covered by this report: 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

- Our night shelter accommodated 13 clients over an average of 5 beds at a time 

- 12 of which were rough sleeping on entry to the service 

- 11 of which had No Recourse to Public Funds on entry to the service 

We: 

- Secured 5 clients settled status/regularised immigration providing full recourse to public funds 

Move On: 

We had a 69% positive move-on rate from our night shelter service in the year. If you discount the clients who were still accommodated by us at the end of this period, the positive move-on rate jumps to 82%. Given the complexity of the client group and the cases this is a fantastic achievement. 

## - **Day Centre:** 

This is only the second full year that the day centre provision has been active and we saw the demand for the service continue to grow. As awareness of our work has grown across the community we saw a further huge increase in new clients. The number of rough sleepers we saw remained fairly static, but as a percentage of new clients it dropped – reflective of the increasing amount of prevention work we are doing with residents who come to us with a housing need. 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

We had double the amount of new clients in 2023/24 compared to the previous year. Illustrative of the challenges local people face in navigating and sustaining suitable accommodation. 

The number of individual service visits throughout the year also exponentially increased as we continued to provide a safe, warm and welcoming space for people at risk or experiencing homelessness to access IT facilities, food provision and clothing donations. 

## **7. A word from our Trustees:** 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

In the previous year, excellent work was done by the CEO and the team to secure funding for static single-occupancy shelter, and to develop and run the day centre.  The impact of this has been evident this year, with some fantastic outcomes achieved with night shelter provision running year-round for the first time. 

Also, growing awareness of the services provided at the day centre, saw a massive increase in new clients.  It is also evident that the team’s increased work on prevention is having a significant impact. 

The small team at APAP continue to do amazing work, helping more and more people who are homeless or facing precarious housing situations.  The team’s dedication, hard work and persistence is helping to transform people’s lives. 

The partnership working with many other services continues to achieve great outcomes, and we continue to have incredible support from volunteers and faith partners, and valuable support from many funding organisations 

Massive thanks to the staff and everyone who has contributed to the delivery of APAP’s services, helping to make a difference to many people’s lives.  A special thanks also to Stuart Maysmor-Gee who stood down as a Trustee in June 2024.  We benefitted greatly from Stuart’s time, experience, and hands on approach. 

We are in the midst of a housing crisis and we continue to see a big rise in rough sleeping and homelessness.  APAP is in a strong position to continue providing personalised services and being responsive to meeting needs that are often not met by statutory services. 

As Trustees, we want to ensure APAP can continue to offer high standards of a caring and compassionate service.  We pray that, with continued support, we can continue to develop our services to help break the cycle of homelessness in Enfield and Haringey. 

_Peter Livermore, Chair_ 

## **8. People:** 

## **8.1: Staffing** 

In 2023/24 the organisation remained small, ending the year with an average FTE headcount of 5 staff. This is a small increase on 2023/23 when we had an average headcount of 4 FTE. 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

## **8.2: Trustees and Trustee Recruitment** 

We started the year with 4 Trustees but had an aspiration to expand this in the year and did so. As the organisation continues to develop and expand we need both additional capacity and a diversity of expertise to support that. We recruited four new trustees via an open recruitment process. Role descriptions were devised covering the following areas in which we wanted to recruit additional trustees: 

- Marketing and Communications 

- Fundraising 

- Monitoring and Evaluation 

- Finance (Treasurer) 

Roles were advertised on our website, via our mailing list, via funder channels and via Linked In. Applicants were requested to provide a brief cover letter outlining their suitability for one of the roles, along with their CV and this was followed by an interview process. 

## **8.3: Remuneration for key management personnel** 

Staff salaries are currently reviewed annually via a benchmarking exercise. Key management personnel (CEO and Day Centre Manager) salaries are reviewed and agreed by the board of Trustees. All salaries are ultimately signed off by the board, following a benchmarking and affordability exercise. 

## **9. Fundraising** 

The funding climate for charities like ours has become more difficult than ever before. This is in part due to government funding cuts impacting on the already fragile voluntary sector, as well as external factors such as the continued cost-of-living crisis creating greatly increased demand for charitable services. 

Fortunately, APAP have weathered this storm, and with the help of dedicated fundraising capacity, we have continued to attract long and short-term funding toward both our frontline services and our organisational development. What has helped us to be so successful is our unique offer locally, our strong track record of delivering quality services and evidence of impact, as well as our focus on working in partnership to achieve the greatest impact with the most efficiency. It does also seem that some funders are starting 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

to recognise our community of focus in Enfield as one of particularly high deprivation and inequality, and as such is in need of long overdue additional funding. 

Going forward we aim to further increase our financial resilience by developing our community fundraising – we have started work on cultivating relationships with our local community members and looking at ways we can engage with local businesses. 

We again worked with advertising agency Cogent to develop another impactful winter campaign, this time focusing on the impact of evictions. With the help of match funding from Aviva, the campaign raised over £10,000 in unrestricted funds, more than tripling what was raised the previous year. 

## **10. Partnerships** 

The work we have delivered over the last year could not have happened without the ongoing support, commitment and generosity of our volunteers and faith partners and we are, as ever, thankful and indebted to those who gave their time to the organisation and our clients.  Our work does not and cannot happen in isolation and we are grateful to all the services that have worked with us over the last 12 months to support our clients. 

- Enfield Council 

- Haringey Council 

- ENABLE – Drug & Alcohol Team 

- Thames Reach - Street Outreach services 

- Mulberry Junction - Haringey Homeless Day Centre 

- The Library (The Hub) – Edmonton 

- Focused Living 

- Kickstart Homes 

- Edmonton Police Station 

- RAMFEL 

- Enfield CAB 

- Enfield Council Street Homelessness Services 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

## **11. Financial Review:** 

Income during the period under review was £683,652 (2023: £281,263), which is due to a significant increase in grants received during the year, which includes a one-off capital Incubator grant of £100,000 to support a development project in relation to both the day centre and the night shelter. This capital grant does not create an endowment as there is no endowment. 

The total expenditure during the period under review was £309,869 (2023: £240,462). Of the total income £596,509 (2023: £243,434) was from restricted grants.  The charity has a net income during the year of £373,783 (2023: £40,801). 

The total funds held at the year-end were £539,736 (2023: £165,953), of which £179,759 (2023: £93,431) were general funds, and the remaining £359,977 (2023: £72,522) were restricted funds. This significant rise in the restricted funds held at the year-end was due to an increase in restricted grants received in 2023-24, with expenditure to be incurred in the coming months. 

As a result of this , we might expect to see a lower amount of income reported for our next annual report for 2024/25 as the use of these restricted funds levels out again. **11.1 -** 

## **Reserves Policy** 

The charity recognises the importance of maintaining a level of free reserves to provide the charity with adequate financial stability to meet existing financial obligations, and the means for it to meet its charitable objectives for the foreseeable future. 

As we seek to further develop and grow the organisation we have updated our reserves policy to reflect our changing needs. We aim to hold a reserves level which is at least equivalent to 3-6 months' running costs (all salaries, project running costs and overheads). The trustees consider that 3-6 months' running costs is sufficient to allow us to take the necessary action to remedy any delay in income. 

We aim to build and then maintain them to this level by: 

a) Prioritising any unrestricted income (eg. public donations) to be allocated to our free reserves 

b) Actively fundraising from trusts and foundations to raise funds that can be added to our free reserves 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

c) As far as is possible, ensuring any planned expenditure is covered by funds raised, before it is committed to 

The Trustees will keep the level of reserves under regular review to ensure that they are adequate to fulfil our continuing obligations.  They will be reviewed at least quarterly. When considering our level of reserves, we will have reference to our monthly management accounts and cashflow report _._ 

The reserves policy itself will be reviewed at least every 12 months. 

The trustees consider an amount between £60,000 (low end) and £120,000 (high end) at to cover 3-6 months’ running costs to be a sufficient level of reserve. Free reserves held at the year-end amounted to £174,003 (2023: £93,431), which is well within this level of reserves. It is also worth noting that, as we seek to further grow the organisation we may see periods where reserves are higher than this as part of a wider strategy to make available funds for investment in new posts or capital projects in relation to the work of the charity. 

## **12. Public Benefit Statement** 

The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity. 

## **13. Risk Assessment** 

The charity has conducted a risk assessment and has established a register, which will be updated annually.  The register will have appropriate systems and procedures in place to mitigate the risks the charity faces.  Such headings will be funding and risks, internal control risks, implementation procedure for transactions and projects, health and safety for staff, volunteers and clients. 

## **14. Statement of Trustees' Responsibilities** 

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the 



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ALL PEOPLE ALL PLACES (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2024 

charity for that period. In preparing these financial statements, the trustees are required to: 

a) select suitable accounting policies and apply them consistently; 

b) observe the methods and principles in the Charities SORP; 

c) make judgments and accounting estimates that are reasonable and prudent; 

d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.  They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **15. Small Company provisions** 

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 

2/11/2025 

This report was approved by the Board of Trustees on ........................ and signed on its behalf. 

**_________________________** 

Stephen Rodney Wakefield 

**Name: (Trustee)** 



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## **All People All Places** 

## **Independent Examiner’s Report to the Trustees** 

I report on the financial statements of the company for the year ended 31 May 2024 as set out on pages **15 to 25.** 

## **Responsibilities and basis of report** 

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). 

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in accordance with section 386 of the Companies Act 2006; or 

2. the accounts do not accord with such records; or 

3. the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the Charities SORP (FRS102). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

2/11/2025 

**Charles Ssempijja (FCA)** Date: 

NFP Accountants Ltd 3rd Floor, 86-90 Paul Street London EC2A 4NE 



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## **All People All Places** 

**Statement of financial activities** (incorporating an income and expenditure account) 

## **For the year ended 31 May 2024** 

|Unrestricted<br>Note<br>£<br>**Income from:**<br>2<br>84,143<br>3<br>-<br>3,000<br>87,143<br>4<br>5,433<br>1,733<br>7,166<br>79,977<br>6,351<br>86,328<br>**Reconciliation of funds:**<br>93,431<br>12<br>179,759<br>Helping the Homeless<br>Other<br>**Total income**<br>**Expenditure on:**<br>Donations and legacies<br>Charitable activities<br>Helping the homeless<br>Raising funds<br>**Net income / (expenditure) for**<br>**the year**<br>**Total expenditure**<br>Charitable activities<br>Total funds brought forward<br>**Total funds carried forward**<br>Transfers between funds<br>**Net movement in funds**|Unrestricted<br>Note<br>£<br>**Income from:**<br>2<br>84,143<br>3<br>-<br>3,000<br>87,143<br>4<br>5,433<br>1,733<br>7,166<br>79,977<br>6,351<br>86,328<br>**Reconciliation of funds:**<br>93,431<br>12<br>179,759<br>Helping the Homeless<br>Other<br>**Total income**<br>**Expenditure on:**<br>Donations and legacies<br>Charitable activities<br>Helping the homeless<br>Raising funds<br>**Net income / (expenditure) for**<br>**the year**<br>**Total expenditure**<br>Charitable activities<br>Total funds brought forward<br>**Total funds carried forward**<br>Transfers between funds<br>**Net movement in funds**|Restricted<br>£<br>207,464<br>389,045<br>-|**2024**<br>**Total**<br>**£**<br>**291,607**<br>**389,045**<br>**3,000**<br>**683,652**<br>**27,695**<br>**282,174**<br>**309,869**<br>**373,783**<br>**-**<br>**373,783**<br>**165,953**<br>**539,736**|Unrestricted<br>£<br>37,329<br>-<br>500|Restricted<br>£<br>114,760<br>128,674<br>-|2023<br>Total<br>£<br>152,089<br>128,674<br>500|
|---|---|---|---|---|---|---|
||87,143|596,509||37,829|243,434|281,263|
||5,433<br>1,733|22,262<br>280,441||25,407<br>6,651|-<br>208,404|25,407<br>215,055|
||7,166|302,703||32,058|208,404|240,462|
||79,977<br>6,351|293,806<br>(6,351)||5,771<br>-|35,030<br>-|40,801<br>-|
||86,328<br>93,431|287,455<br>72,522||5,771<br>87,660|35,030<br>37,492|40,801<br>125,152|
||179,759|359,977||93,431|72,522|165,953|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 12 to the financial statements. 



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## **All People All Places** 

Company no. 7253692 

## **Balance sheet** 

## **As at 31 May 2024** 

||||**2024**||2023|
|---|---|---|---|---|---|
||Note|**£**|**£**|£|£|
|**Fixed assets:**||||||
|Tangible assets|9||**5,756**||-|
||||**5,756**||-|
|**Current assets:**||||||
|Debtors|10|**29,208**||6,550||
|Cash at bank and in hand||**515,656**||163,231||
|||**544,864**||169,781||
|**Liabilities:**||||||
|Creditors: amounts falling due within one year|11|**10,884**||3,828||
|**Net current assets**|||**533,980**||165,953|
|**Total assets less current liabilities**|||**539,736**||165,953|
|**Total net assets**|||**539,736**||165,953|
|**The funds of the charity:**|13|||||
|Restricted income funds|||**359,977**||72,522|
|Unrestricted income funds:||||||
|General funds||**179,759**||93,431||
|Total unrestricted funds|||**179,759**||93,431|
|**Total charity funds**|||**539,736**||165,953|



For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

## **Trustees’ Responsibilities:** 

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 

- The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. 

These financial statements, which have been prepared in accordance with the special provisions relating to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), were 2/11/2025 approved by the Board on                                            and signed on its behalf by: 

Name: Trustee Stephen Rodney Wakefield 



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## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

## **1 Accounting policies** 

## **a) Basis of preparation** 

The financial statements have been prepared 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 in 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 Republic of Ireland (FRS 102) and the Companies Act 2006. 

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

## **b) Public benefit entity** 

The charitable company meets the definition of a public benefit entity under FRS 102. 

## **c) Going concern** 

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. 

There are no key judgements that the charitable company has made which have a significant effect on the accounts. 

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. 

## **d) Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. 

## **e) Fund accounting** 

Restricted funds are to be used for specific purposes as laid down by the donor.  Expenditure which meets these criteria is charged to the fund. 

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular purposes. 



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## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

## **1 Accounting policies (continued)** 

## **f) Expenditure and irrecoverable VAT** 

Expenditure 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. Expenditure is classified under the following activity headings: 

- Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising 

- Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs 

- Other expenditure represents those items not falling into any other heading 

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

## **g) Allocation of support costs** 

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity. 

- Helping the Homeless 100% 

## **h) Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **i) Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.  Cash balances exclude any funds held on behalf of service users. 

## **j) Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 



Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

19 

## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

- **2 Income from donations, grants and legacies** 

|**2**<br>**Income from donations, grants and legacies**|||||
|---|---|---|---|---|
|**3**<br>Department of Levelling Up, Housing &<br>Communities<br>Total income from charitable activities<br>Donations<br>**Helping the homeless**<br>**Income from charitable activities**<br>Grants|Unrestricted<br>£<br>38,143<br>46,000|£<br>-<br>207,464<br>Restricted|**2024 total**<br>**Total**<br>**£**<br>**38,143**<br>**253,464**|2023<br>Total<br>£<br>24,329<br>127,760|
||84,143|207,464|**291,607**|152,089|
||Unrestricted<br>£<br>-|£<br>389,045<br>Restricted|**2024**<br>**Total**<br>**£**<br>**389,045**|2023<br>Total<br>£<br>128,674|
||-|389,045|**389,045**|128,674|





Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

20 

## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

## **4 Analysis of expenditure** 

|Staff costs (Note 5)<br>Staff training and other costs<br>Supplies & services for client<br>Equipment & Storage cost<br>Telephone, IT and computer costs<br>Travel and subsistence<br>Volunteer expenses<br>General office costs<br>Accountancy and payroll fee<br>Hardship payments<br>Fundraising and HR support<br>Depreciation<br>Support costs<br>**Total expenditure 2024**<br>Staff costs (Note 5)<br>Staff training and other costs<br>Supplies & services for client<br>Equipment & Storage cost<br>Telephone, IT and computer costs<br>Travel and subsistence<br>Volunteer expenses<br>General office costs<br>Accountancy and payroll fee<br>Independent examiner's fee<br>Hardship payments<br>Fundraising and HR support<br>Capital Incubator consultancy<br>Support costs<br>**Total expenditure 2023**<br>Accomodation, day centre rent and<br>running costs<br>Accomodation, day centre rent and<br>running costs|Cost of<br>raising<br>funds<br>£<br>5,433<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>22,262<br>-<br>27,695<br>-<br>**27,695**<br>Cost of<br>raising<br>funds<br>£<br>15,125<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>10,282<br>-<br>25,407<br>-<br>**25,407**<br> <br>|Charitable<br>activity|Support<br>costs<br>£<br>39,688<br>-<br>-<br>864<br>-<br>6,778<br>465<br>-<br>5,942<br>8,687<br>-<br>-<br>595|**2024 Total**<br>**£**<br>**136,268**<br>**6,615**<br>**24,884**<br>**2,841**<br>**93,892**<br>**6,778**<br>**465**<br>**58**<br>**5,942**<br>**8,687**<br>**582**<br>**22,262**<br>**595**|**2023 Total**<br>**£**<br>**127,856**<br>**1,131**<br>**6,304**<br>**1,760**<br>**43,383**<br>**1,635**<br>**196**<br>**401**<br>**2,988**<br>**6,787**<br>**1,039**<br>**10,982**<br>**36,000**|
|---|---|---|---|---|---|
|||Helping the<br>Homeless<br>£<br>91,147<br>6,615<br>24,884<br>1,977<br>93,892<br>-<br>-<br>58<br>-<br>-<br>582<br>-<br>-||||
|||219,155<br>63,019|63,019<br>(63,019)|309,869<br>**-**|240,462<br>**-**|
|||**282,174**|**-**|**309,869**|**240,462**|
|||Helping the<br>Homeless<br>£<br>77,635<br>1,131<br>6,304<br>1,487<br>43,383<br>-<br>196<br>401<br>-<br>-<br>-<br>1,039<br>-|Support<br>costs<br>£<br>35,096<br>-<br>-<br>273<br>-<br>1,635<br>-<br>-<br>2,988<br>6,787<br>-<br>-<br>700<br>36,000|**2023 Total**<br>**£**<br>**127,856**<br>**1,131**<br>**6,304**<br>**1,760**<br>**43,383**<br>**1,635**<br>**196**<br>**401**<br>**2,988**<br>**6,787**<br>**-**<br>**1,039**<br>**10,982**<br>**36,000**||
|||131,576<br>83,479|83,479<br>(83,479)|240,462<br>**-**||
|||**215,055**|**-**|**240,462**||



Of the total expenditure, £7,136 was unrestricted (2023: £32,058) and £302,703 was restricted (2023: £208,404). 



Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

21 

## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

- **5 Analysis of staff costs and the cost of key management personnel** Staff costs were as follows: 

|Social security costs<br>Salaries and wages<br>Pension contributions|**2024**<br>**£**<br>**127,173**<br>**6,356**<br>**2,739**|2023<br>£<br>118,858<br>6,650<br>2,348|
|---|---|---|
||**136,268**|127,856|



No employee earned more than £60,000 during the year (2023: nil). 

The total employee benefits including pension contributions of the key management personnel, made up of the Director and Day centre Service Manager were £93,292 (2023: £77,976). 

## **6 Staff numbers** 

The average number of employees (head count based on number of freelance staff) during the year was as follows: 

|follows:|||
|---|---|---|
|Helping the Homeless|**2024**<br>**No.**<br>**5**|2023<br>No.<br>5|
||**5**|5|



## **7 Related party transactions, trustee remuneration and expenses,** 

There are no related party transactions to disclose for 2024 or 2023 

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

No Charity trustee received Trustees' expenses representing payment or reimbursement of travel and subsistence costs. 

## **8 Taxation** 

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

## **9 Tangible fixed assets** 

|At the end of the year<br>At the end of the year<br>Charge for the year<br>Additions in year<br>At the start of the year<br>**Net book value**<br>**Cost or valuation**<br>**Depreciation**<br>**At the end of the year**|Computer<br>equipment<br>£<br>6,351<br>6,351<br>595<br>595<br>5,756<br>-|**Total**<br>**£**<br>**6,351**|
|---|---|---|
|||**6,351**|
|||**595**|
|||**595**|
|||**5,756**|
|||-|



All of the above assets are used for charitable purposes. 



Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

22 

## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

## **10 Debtors** 

|**Debtors**|||
|---|---|---|
|Other debtors<br>Prepayments|**2024**<br>**£**<br>**5,586**<br>**23,622**|2023<br>£<br>2,500<br>4,050|
||**29,208**|6,550|



## **11 Creditors: amounts falling due within one year** 

|Trade creditors<br>Taxation and social security<br>Overdraft<br>Net wages payable<br>Bank loans<br>Accruals|**2024**<br>**£**<br>**-**<br>**-**<br>**240**<br>**7,590**<br>**1,184**<br>**1,870**|2023<br>£<br>-<br>-<br>-<br>-<br>1,958<br>1,870|
|---|---|---|
||**10,884**|3,828|



## **12 Analysis of net assets between funds** 

||General||||**2024 Total**|
|---|---|---|---|---|---|
||unrestricted|Designated||Restricted|**funds**|
||£||£|£|**£**|
|Tangible fixed assets|5,756||-|-|**5,756**|
|Net current assets|174,003||-|359,977|**533,980**|
|**Net assets at the end of the year**|**179,759**||**-**|**359,977**|**539,736**|
|**Analysis of net assets between funds**||||||
||General||||**2023 Total**|
||unrestricted|Designated||Restricted|**funds**|
||£||£|£|**£**|
|Net current assets|93,431||-|72,522|**165,953**|
|**Net assets at the end of the year**|**93,431**||**-**|**72,522**|**165,953**|





Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

23 

## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

## **13 Movements in funds** 

|The London Community Fund<br>Mercers Trustee<br>Drapers Charitable Fund<br>Joseph Rank Foundation<br>National Lottery Community Fund<br>Housing Justice Spring Transitions<br>DLUHC Capital Incubator<br>London Catalyst<br>Garfield Weston<br>Screwfix<br>Haringey Support Fund<br>Sisters of the Holy Cross<br>Mrs Smith and Mount<br>Albert Hunt Grant<br>Passionist Grant 2023<br>Shanly Foundation<br>DLUHC<br>DLUHC R2<br>Inman Charity<br>Vintner's Foundation<br>Housing Justice Spring Transitions<br>Small grants<br>**Total restricted funds**<br>General funds<br>The London Community Fund<br>Mercers Trustee<br>Drapers Charitable Fund<br>Joseph Rank Foundation<br>DLUHC Capital Incubator<br>London Catalyst<br>Nationwide Community Fund<br>Screwfix<br>Haringey Support Fund<br>Sisters of the Holy Cross<br>Volant Trust<br>Muswell Hill Synagogue<br>DLUHC<br>Housing Justice Spring Transitions<br>Small grants<br>**Total restricted funds**<br>General funds<br>**Restricted funds**<br>**Unrestricted funds:**<br>**Total funds**<br>**Current year ended 31 May 2024**<br>**Restricted funds:**<br>**Unrestricted funds:**<br>**Prior year ended 31 May 2023**<br>**Total unrestricted funds**<br>**Total unrestricted funds**<br>**Total funds**|At the start<br>of the year<br>£<br>9,810<br>288<br>15,000<br>12,500<br>-<br>-<br>-<br>-<br>4,169<br>1,893<br>22<br>-<br>-<br>-<br>-<br>474<br>27,538<br>828|Income &<br>gains<br>£<br>-<br>22,000<br>12,500<br>10,000<br>75,000<br>100,000<br>1,600<br>20,000<br>-<br>399<br>-<br>18,500<br>7,000<br>-<br>4,000<br>200,000<br>89,045<br>5,000<br>5,000<br>25,000<br>1,465|Outgoings &<br>losses<br>£<br>(9,804)<br>(14,083)<br>(15,000)<br>(13,283)<br>(6,801)<br>(63,521)<br>-<br>(294)<br>-<br>(2,318)<br>(2,292)<br>(22)<br>(4,250)<br>-<br>-<br>-<br>(92,404)<br>(34,694)<br>-<br>-<br>(43,712)<br>(225)|Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(1,851)<br>-<br>-<br>-<br>-<br>-<br>-<br>(4,500)<br>-<br>-<br>-|At the end<br>of the year<br>**£**<br>**6**<br>**8,205**<br>**-**<br>**11,717**<br>**3,199**<br>**11,479**<br>**100,000**<br>**1,306**<br>**20,000**<br>**-**<br>**-**<br>**-**<br>**14,250**<br>**7,000**<br>**-**<br>**4,000**<br>**103,570**<br>**54,351**<br>**5,000**<br>**5,000**<br>**8,826**<br>**2,068**|
|---|---|---|---|---|---|
||72,522|596,509|(302,703)|(6,351)|**359,977**|
||93,431|87,143|(7,166)|6,351|**179,759**|
||93,431|87,143|(7,166)|6,351|**179,759**|
||165,953|683,652|(309,869)|-|**539,736**|
||At the start<br>of the year<br>£<br>-<br>-<br>-<br>-<br>-<br>497<br>25,996<br>5,000<br>3,011<br>748<br>887<br>972<br>-<br>-<br>381|Income &<br>gains<br>£<br>10,000<br>21,760<br>15,000<br>12,500<br>30,000<br>-<br>-<br>-<br>-<br>20,000<br>-<br>-<br>98,674<br>35,000<br>500|Outgoings &<br>losses<br>£<br>(190)<br>(21,472)<br>-<br>-<br>(30,000)<br>(497)<br>(25,996)<br>(831)<br>(1,118)<br>(20,726)<br>(887)<br>(972)<br>(98,200)<br>(7,462)<br>(53)|Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|At the end<br>of the year<br>**£**<br>**9,810**<br>**288**<br>**15,000**<br>**12,500**<br>**-**<br>**-**<br>**-**<br>**4,169**<br>**1,893**<br>**22**<br>**-**<br>**-**<br>**474**<br>**27,538**<br>**828**|
||37,492|243,434|(208,404)|-|**72,522**|
||87,660|37,829|(32,058)|-|**93,431**|
||87,660|37,829|(32,058)|-|**93,431**|
||125,152|281,263|(240,462)|-|**165,953**|





Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

24 

## **All People All Places** 

## **Notes to the financial statements** 

## **For the year ended 31 May 2024** 

## **13 Movements in funds (continued)** 

## **Transfer of funds** 

Transfers from general funds to restricted funds represent the costs incurred to purchase items capitalised during the year that were funded by DLUHC and Screwfix. 

**Purpose of Restricted fund** 

Haringey Support Fund - Haringey Council received monies from DWP and awarded APAP a grant of £10,000 to use to directly support vulnerable families and adults who require support with food, fuel/water/energy bills, or other essentials. 

Housing Justice - Spring Transitions Fund - Funding for accommodation to help guests move on from the winter night shelter 

London Catalyst - Hardship funds for clients. 

Mrs Smith and Mount – funds to support organisational development and running of the charity. 

Muswell Hill Synagogue – donation towards the work of the Women’s Annex service 

National Lottery Awards for All – Funds to support the Day centre 

National Lottery – Night Shelter-project costs for the delivery of night shelter provision 

## Screwfix - Capital costs for the Enfield Resource Centre 

Sisters of the Holy Cross – Grant to support the development and delivery of the Day Centre project through salaries and 20% allocated to support management costs 

Small misc restricted grants - various funds donated for the winter night shelter 

Vintners – Grant to support delivery of the day centre. 

Mercers Trustee - To contribute to the running costs of APAP, including the day centre 

Drapers Charitable Fund - costs in relation to providing support to homeless people in Enfield/Haringey 

Joseph Rank Foundation - costs in relation to running the charity 

DLUHC Capital - £100k of capital funds to support a capital development project in relation to both the day centre and the night shelter 

DLUHC -  project revenue funding for day centre delivery 



Docusign Envelope ID: FD0A15C6-C712-4EF6-9C6B-10777331E593 

25 

## **All People All Places** 

## **Notes to the financial statements For the year ended 31 May 2024** 

## **14 Operating lease commitments** 

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods 

|each of the following periods|||||
|---|---|---|---|---|
|Less than one year|**2024**<br>2023<br>**£**<br>£<br>**16,080**<br>10,720<br>**16,080**<br>10,720<br>Property||**2024**<br>2023<br>**£**<br>£<br>**-**<br>-<br>**-**<br>-<br>Equipment||
||**16,080**|10,720|**-**|-|



## **15 Legal status of the charity** 

The charity is a company limited by guarantee (registered in England and Wales number 07253692) and has no share capital.  The liability of each member in the event of winding up is limited to £10. Its registered address All People All Place, 5 Brayford Square, E1 0SG. 

## **16 Volunteers** 

All People All Places (APAP) works closely with volunteers. In recent years the role of volunteers has changed as the organisation has developed, however, their involvement is integral to the ongoing success of the organisation and we are thankful for their engagement and interest in our work. Volunteers are now engaged exclusively in the running of the day centre and tasks include: 

- Creating a safe and welcoming environment for clients 

- Preparing meals and maintaining cleanliness throughout the day 

- Preparing light refreshments and food for clients as required 

- Helping with laundry, washing up and sorting doantions. 

- Providing transportation and dropping off/collecting items