COMPAf*ry REGISTRATIOPI YO. 06903414 Trustees Annual Report and Audited Financial Statements for the year ended 31 May 2025 for Mens Accommodatloll and Support (A Company Limited by Guarantee)
MENS ACCOMIMODATIOli AND SUPPORT INDEX TO TRUSTEES AliliUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 Page Directors (Trnstees) Report Auditors Report Statement of Financial A¢¢ivilies Cash Flow Statement Balance Sheet io-ii Notes to Ibe Financial Statements 12-17
MENS ACCOMMODATION AND SIJPPORT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2025 The tnteeS who are also directors of the chaTity for the purposes of the Cotnpanies Act 2006, present their report wilh the financial statements of the charity for the year ended 31, May 2025. The Trustees have adopted the provision of Accounting and Rewrting by Charili¢s.' Statcment of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102){effective I January 2015). Reference and Administrative Details This is lh¢ Directors Annual Report of .Mens Accommodation and Support Charity Registration Number 1142298. Registered company numkr 06903414 Registered Address 45 - 47 Breck Road, Anfield. Liv¢rp(K>l. L4 2QS Secretary Peter Moores Truslees Annc mr¢S Peter Moores lan Reeves Bankers Lloyds TSB Liveryool Law Courts 2 - 12 Lord Street Liveryool L2 ITS Audilor Alexander MyeTson & Co Limited Alexander House 61 Rodney Street Liverpool L19ER Charitable status M¢ns Accommodation and Support is a registered charity. Number 1142298 We are also a company Limited by Guarantee, nLllnkr 06903414 and governed by its Memorandum and Articles of Association. Page I
MEIYS ACCOMMODATION AND SUPPORT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2025 Structure overnance and emenl Peter Moores, Anne Moores and Ian Reeves are ihe trustees. Mens Accommodation and Support is an Incoorated registered charity. Trustees are elected at the AGM. New Truslecs hav¢ an induction covering the responsibilities of being a charitable Director, and an introduction to the aims. objectives and work of ihe charity. The Directors set overall policy and direction for the charity. They meet every three months, making strategic decisions and reviewing progress. The Directors may appoint sub con]mittees as appropriate, which make recommendations to the full 13oard. Day to day decisions and staff management are dele8ated io the chan"ty's s¢nior management. The Trustees have assessed and reviewed the major risks lo th¢ organisation and are satisfied that polLCLes and procedur¢s ar¢ in place and are implemented to manage the risks identified. Ob eetives and Activities Ob'eetives Mens Accommodation and Support's charitable objectiv¢s are 'To provide housing, support, Iraining and social skills for the homeless. those seeking asylum and disadvantaged in Liverpool. To provide a safe environment for people with alcohol, mental health and financial problems allowing for the provision of counselling. advice and training. To promote, through sport and team games physical well being and better social responsibility" Activities and erformance to achieve our ob'ectives MAS have continued to support clients and staff ihrough the last year. Article 4 areas have had a massive negative impaci on our clients, we have seen an increase in rough sleeping throughout the city. We are working with Rethgee Action and the Law Society lo support our clients and their farnilies with their claims and their tribunal appeals. We are part of a team providing sleeping bags and food for rough sleepers and are working with our clients continually to provide emergency accommodation. Public BeJAefil The truitees confirm that they have referred to Charity Cotntni5sion guidance on Public Benefit when reviewing aims and objectives and when reviewing plans for the future. The tn]slees have and will continue to ensure that charitable exp¢ndilure will be tttade to further a charitable purpose to the public benefit. Page 2
MENS ACCOMMODATION AND SUPPORT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2025 Financial review For the financial year ended 31 May 2025. the charity recorded total income of £1,069,794 and total expenditure of £1.075.234, resulting in a deficit of £5.440 for th¢ year. Despite this deficit, the charity still holds funds carried fonvard of £5,440, which will help support ongoing activities in the corning year. Th¢ Truste¢s remain committed to ensuring the sustainability of the charity's operations. They continue to seek additional funding from a variety of sources lo mainlain and expand the charity's s¢rvic¢s. The current economic cliTnate presents challenges in securing fimding- however. the Trustees are actively pursuing opportunities to strengthen the charity's financial posilion and ensure ils continued delivery of charitable objeclives. Reserves olic The Trustees are committed to maintaining reserves of at least three months, nom]al operating costs. They will monilor funding closely, ensure that expenditure remAins within approved budgets, and regularly review the overall financial position of Mens Accommodation and Support. Plan$ for future riods Going forward, we will continue to work with local authorilles and partners on the rough sleeping programme and support clients with their appeals. We will monitor legislative changes and respond proactively to any updates. Additionally, we will continue to train our statTto ensure ih¢y remain up to date with evolving legislation. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2005 relating to small companies. Approved by order of the board of Trustees on . and sign¢d on its behalf by.. Peter Moor¢s ~ Trnstee Page 3
Rt ort ofthe Inde endent Auditors to the Members or Mens AecomTnoda¢ion And Su Opinion We Iiave audited the financial 5taleTneTrts of Mens Accommimlation And Suppon (Ihe'charitable company,) for the year ended 31 May 2025 which ¢omprise rhe Sraiemeni of Financial Activities. the Balance Sheet, Cash Flow Statement and notes to the financial staternenis. including a sumtnary of significani accouniing policies. The finaneial reportang framework thai has been applied in theirpreparation is applicablc law and Uniled Kingdom Accounting Standards (Uniied Kingdom Generally Accepted Accounting Praciice). In our opinion, the financial statemenis= give a true and fair view of the state of the charitsble company58ffairs as at 31 May 2025 and of its incoming resource5 and applicalion of resources, including lis income and expenditure, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Ac¢ounting Practice. and have been prepared in accordance with ihe requirerrtents of the Companies Act 2006. We Conducted our audii in accordance with International Standards 0 Auditing (UK) IISAS (UK)) aThd applicable law. OUT responsibiliiies under ihose siandards are further described in the Auditors. responsibilities for the audit of the financial statements section of our re[rt. We are independeni of Ihe charitable Company in accordance with ihe ethical quiremenis ihar are relevant to our audit of the financial sia(eTnent5 in the UK. including ihe FRC'S Ethical Standard. and we have fulfilled our other ethical responsibiliiies accordance with th¢5e requirements. We believe that the audit evidence we have obtained i5 sufficieni and appropiiate to ptovide a basis for our opinion. Conelusions relating to going concern In auditing the financial statements. we have concluded that the tru5tee5' Use of ihe going concern basi5 of accounting in the preparation of the financial sratemenis is appropriale. Based on the work we have perfornied. we have not identified any maierial uncertainties relating to evenis or conditions thai, individually or collectively. may cast significant doubl on the charitable company's ability to continue as a going ¢on¢ern for a period of at leasi Iwelve tnonth5 fTOm when the financial swements are authoTised for issue. OUT responsibilities and ihe responsibilities of the trustees wtth respect to going concern are described in the relevant sections of ihis report. Other information The trustees are responsible for the other inforn]ation. The ocher inforniarion comprises the inforniation included in the Annual Repon, other than the finat]cial stalemEnts and our Report of ihe Independent Auditor5 thereon. Our opinion on the financial statements does not cover the other inforniation and, ¢x¢ept lo the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial stalerneni% our reswnsibility IS to read the other infomiation and. in doing so, consider whether ihe oiher infomation is materially tnconsistrni with tht financial stalernents. or Dur knowledge obtained in the audit or o¢henvise appears to be materially mi5slaied. If we identify such material inconsistencies or app8renl material missiatements. we are required 10 detern)ine whethei this gives rise 10 a marerial misstatement in the finallcial statements themselves. If, based on the work we have perforrned, we conclude that there is a malerial isstatement of this oiher infomiarion. we are required to report that faci. We have t]othing to rerM)rt in ihis regard. Opinions on other matters preseribed by the CompaDies Act 2006 In our opinion. based on ihe work undertaken in the ci)ur5e of the audil-. the infomiaiion given in ihe Re5K>rt of the Tnjsites for the financial year forwhich the financial siaiements are prepared is consisteni with ihe financial siaiemenis- and the Rep)n of rhe TllieeS has been prepared in ac¢ordan¢e wilh applicable Icgal requiremenis. P4ge 4
Re ort of the Inde endenl Auditors to the Members or -Mtn% Aceommodation And Su ori Matters on which we are requiyed to report by exceptio In the light of the knowledge and understanding of the chariiable company and its enviionmenl obtained in the course of the audii. we have not ideniified maierial misstatements in the Rep)rt of ihe TnJ5rees. We have nothing to report in respect of ihe following matters wheTe the Cornpanies Aci 2006 require5 US to report to you if, in our opinion.. adequate accounting records have not been kept orrethTllS adequate for OUT audit have not en received from branches not visiied by us. or the financial statetnenis are not in agreement with the accounting records and reiums- or certain disclosures of trusiees. retnunera(ion specified by law are noi made-. or we have noi received all the infoTrnation and explanaiions we require for our audit", 01 the trusiees weie not entitled to lake advantage of the small companies exetnption from the requirement io prepare a Strategic Report or in preparing the R¢port of the Trustees. Responsibilities of trustee5 As explained tnore full> in the Statement of Trusiees. Responsibilitres. Ihe trustees (who are also the direciois of the charitable company for the purposes of compamy lawl are responsible for the preparation of the financial siaiements and for being satisfied that they give a true amd fair view. and for such internal control as the trustees dettrtnine is necessary to ¢nable the preparation of financial Slaments that are free frorn material missthtemellt. whether due to fraud OT error. In preparing ihe financial staiemenis. the trustees are responsible forasses5ingthe charitable company's ability to coniinue as a going concern, disclosing. as applicable. matters related to gtTring toncem and using the going concern basis of accounting unless the trusiees either iniend to liquidate the charitable cornpany 01 to cease operations. OT have no realistic altemaiive bui io do so. Our responsibilities for Ihe audit orth¢ fjnanf ial statements OUT objectives are to obtain reasonable assurance about wherherthe financial statements as a whole are free from material misstatement. whether dile to fraud or error, and io issue a Report of the Independent Auditors that includes our opinion. Reasonable assutance is a high level of assurance but is not a guaianiee that an audit conducted in accord&n¢e with ISAS (UK) will always dete¢t a material missthtement when li exists. .MisStatetnents can arise from fraud or error and are considered materi#l if, individually or in the aggregate. they could reasonably be expected io influence the econole d¢¢isions of users taken on the basis of ihese financial sts*ments. The extent to whith our procedur¢s are capable of detecting irregularities. including fraud is deiailed below: As part (>f designing our audit, we detemiined maieriality and assessed the rL5ks of material mi5siatemen( in the financial statements, including how fraud may occur by enquiring of managetnent of it5 own consideration Df fraud. In particular, we looked wh¢r¢ management made subjeciive judgemenis. for exarnple in respect of significant accounting estimate5 thal involved making a5SUnlPtions and considering fuwre events thai are inherently uncertain. We also considered potential financial or other pressures, opportunity and moiivaiions for fraud. As part of thi5 discussion. we identified the in(eTnal coTrtrols established to mitigale risks related io fraud or noncompli8n¢e with laws and regulations and how anagement tnoTritor these processe5. Approprioie procedures included the review and tesiing of journals and key estimates and judgements tnade by managemenl. We gained an understanding of the l¢gal regulaiory framework applicable to the company and ihe industy in which it operates and considered the risk of acts by the company thai were in breach of these la$ and regulatton5, including fraud. We tnadt enquiries of tnatmgernenl with regards to cornpliance wilh ihe above law% and regulations to ensure that ihere were no brEache5. As part of our audit. we perforn]ed Sample tesrin& agreeing (he financial llatements disclosures to underlying supporting documentation and enquiries with rnanagemeni. We did not identify any key audit atterS relatingto irregularicies. including fraud. We addressed the risk of maageellt override of internal contTols including testing journals and evaluaiion wheiher there was evidenee of bias by the director5 that represented a risk of material tni5Statement due to fraud. Our audit procedures were designed to respond to risks of maierial missratement in the financial sraiements, recognising that the risk of not detecting a malerial missiatemeni due io fraud is higher than ihe risk of not dete¢tin¥ one resulting from error. as fraud may involve deliberdie coneealmtnt. Page S
rt ofthe Inde ndent Auditors lo the Members of Mens Accommodation And Su orl A rther description of our responsibilities for the audtt of the financial Statements is Iated on (he Financial Reporting Council's website al www.fic.oig.uklaudiiorsre5pon5ibilities. Thisde5cription fornis pan of our Reportof the Independent Auditors_ Use of our report This report is made solely to the charitable company's men]ber& as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Ouraudii work has been undertaken 50 that we rnighi slale io the charitable company's members those mat(ers we ate required to 5(aie io rhem in an auditors, rep(Trrtand for no oihei purwjse. To th¢ fullest exteni pertnitted by law, we do not ac¢¢pt or assume reSnsibility 10 anyone oiher (han Ihe charitable cotnpany and rhe charitable CopanY'S ebe[S as a body. for our audit wotk, foT this repor4 or for the opinions we have fonned, Paul Bums Bsc BFP FCA {Senior Statutory Auditor) Alexander Myerson & Co Limiied Staiutory Audirors Chanered Accountants Alexander House 61 Rodney Street Liverpool LI 9ER Date.. Page 6
MENS ACCOMMODATIOIN AND SUPPORT (company limited by guarantee) Statement of Financial Activities For the year ended 31 Ma}, 2025 Note Restricted Unrestricted To&1 Funds Funds Total 2024 2025 INCOMINC RESOURCES Voluntary Income Oiher trading activities Charitable Aclivi(ies .069.773 1,069,773 1.155206 Investments 21 TOTAL INCOMING RESOURCES 1.069.794 1,069,794 1,155,206 RESOURCES EXPENDED Charitable Activities 1.061,815 1.061.815 1,193.834 Governance Costs 13.419 13.419 12,132 ,075,234 1,075234 1,205,966 NET IYCOMINGJ(OUTGOII'G) RESOURCES BEFORE TRANSFERS 15.440) {5.440) (50.760) TRANSFERS NET MOVEMENT IN FUNDS {5,440) (5.440) {50,7601 TOTAL FUNDS FUNDS BIF 50,59) 50.590 101,350 TOTAL FUNDS CARRIED FORWARD 45.150 45.150 50,590 There were no acquisitions or dis¢ontiDued aciivities during the year. The charity has no recognised gain5 or losses other than as 5tafrd in the sthtement of financial aciivilies. Psge 7
Mens Aetommodation and Su Cash Flow Statement Cor the Year Ended 31 Mi 2025 31_5.25 31.5.24 Noies C8$h flDWS from operating activities Cash generated from operations 58.365 28.141 Net cash from operating aciiyities 58,365 Cash flows from investing activitie5 Cash paid for purchase of capital items (30.5501 Nei cash from investing activities (30.550) In¢rea5e/(decrease) IA cash and cash tqllival¢nts Cash and eash equivalents at beginning of year 58.365 Q,4091 1.659 4,068 Cash and cash equivalents at end olyear 60.024 1.659 Page 8
MtN$ AeeotntDodation alld Su rt Notu (o the Cash Flow Sta¢em¢nt for the Year Ended 31 M4 2025 RECONCILIATION OF DEFICIT BEFORE TAXATIOP¥ TO CASH GENERATED FROM OPERATIONS 31.5.25 31.5.24 slUsI{DerIcltj before taxation Depreciation charges (5.440) 7.261 (50,7601 3.601 1.821 69,567 13,0?3} (47.1591 43.490 31,810 Decrease in trade and olher debtors Increaselldeerease) in irade and other creditors Cash generated from operatiQll5 58.365 28,141 CASH AND CASH EQUIVALENTS The arnounts disclosed on ihe Cash Flow Statement In respect of wh and cash equivalents are in respeci of these Balance Sheet amount5'. Year ended 31 May 2025 31.5.25 1.6.24 Cash and cash equivalents 1,659 Year ended 31 May 2024 31.5.24 1.6.23 Cash and ¢ash equivalents 1,659 ANALYSIS OF CHAD*GES IN NET FUNDS Ai 1.6.24 Cash flow At31.5.25 Net cash Cash at bank and in hand 1.659 60.024 1,659 60.024 Total 1.659 58,365 60,024 P8ge 9
MENS ACCOM.MODATION AJD SUPPORT (company limited b} guarantee) Balance Sbeet For tbe year ended 31 May 2025 2025 2024 Noles FIXED ASSETS Motor Vehicles, Computer Equipmeni & Fixiures and fittings 22215 29.476 CURREYT ASSETS Debtors Cash ai bank and in Hand 43,060 60.024 112.627 1.659 103.084 114286 CLRRENT LIABILITIES Crediiors and Accruals 10 80.149 93.172 NET CURRENT ASSETS 22,935 21.114 TOTAL ASSETS LESS CURRENT LIABILITIES 45.150 50.590 NET ASSETS 45.150 50.590 Represented by.. UNRESTRlCtED FUNDS I I RESTRICTED FUNDS 45.150 50.590 ACCUMULATED FUNDS 45,150 50.590 The irustees acknowledge their responsibilitie5 for (a)ensuring thai the charitable company kttps accounting records that comply with Seciions 386 and 387 of ihe Companies Aci 2(M)6 and Ib)preparing financial slaiements which give a tme and fair view of the Male of affairs of the ¢haritsble company as at the end of each finantial year and of its s]uS or deficit for eath financial year in accordance wilh the requirements of Section5 394 and 395 and which oiherwise COTnply with the reqllirements of the CopanIeS Aet 2006 relating to financial staiemenis. so far as applicable to the charitable cotnpany. Page 10
MENS ACCOMMODATIOli AYD SIJPPORT (Company limited by guaraDte¢) Balanee Sheet For the year ended 31 May 202S These financial statetnents have been prepared in accordance wilh the provisions applitable to companies subjeei to the stnall ¢ornpanie5 regime. The J.E. Inan ial slatements were approwed by the Board of Trustees and authori5ed for issue on C•%nd were signed on lis behaifby '. Peter Moores- Director rE. 'Zts'z umber: 06903414 Date.. Company Pagt 11
MENS ACCOMMODATION AND SUPPORT Notes to the Financial Statements For tbe year ended 31 May 2025 i. srATUTORY INFORMATION Mens Accommodation and Support is a registered Charity. and private cotntyany limited by guarane, registered in ETrgland and Wales. The company's registered number and registered office address can be fout]d on the Trustees Annual Report, along wich the registered charity number. The preseniation eurreney of the fInan¢i slatements 15 the Pound Sterling l£) 2. ACCOUNTING POLICIES (a) Basis of Prepxrin% the Financial StaiemeDts The Financial stateents have been prepared on a guing concern basis a5 the company continue5 to receive the suppon from its reled parties a$ 5talEd in the not¢5 to the accounts. {b) Basis of Accounling The financial statements have been prepared under the historical cosi convenrion and in accordance with the Charities SORP (FRS 102)"Accounling and Reponing by Chariiie5 Siaiement of Recommended Practice applrcable w chatilie5 PIEparing their ac¢ounis in accordance with the Financial Reporting Stsndards applicable ihe LK and Republic of Ireland (FRS 102)leffective l January 20151. (c) Incoming Resource5 Income is recognised in full on the StatemenT of Financial Aciiviiies in the year in whrch the charity has entitlemeni to the tncomE. Incoming resources are deferred whert they have been received in advance of the service period. (d) Expenditure All expenditure i5 accounted for on an accmals basis and h&% en classified under headings that aggregate all costs related to that category. Where cosrs cannot be direeily attributed to particular headings they have been allocated to activities on a basis consistent with of resources. (e) Fixed Assets Tangible fixed assets are ststed at cost (or deemed cost) or v&luation l¢ss accumulaied depreciatign Jnd accumulated impairment105ses C05t includes costs direeily attributable to making che asset capable of operating as intended. Depreciation is pmvided at the following annual rdies in order 10 Write off ¢a¢h asset over lis esiimated useful life. Fixtures and fittings- 15Yo on cost Computer Equipent- 25Yo on cost Moior vehicles- 25Qh reducing balance AsSS under £500 are not capitalised (Q Costs ofaetivities in furtherance ofthe charity's objectives Costs of activities in rtheraCc of the chariry's objeciive5 include the direct COSTS of Ihe activities and depreciation on related asset5. Where such cosis ielaie to more than one functional cosr caregory, they haye been splii on either an estitnatcd time or flr space b&si5, as appropriale. (gl Unrtstrieted Fund5 The unrestrieted fund represents fvnds which are not designated for a parnicular purwse. Ihl Restricted Funds The stnjeture of restricted fvnds 15 explained ihe Nole5 to the Financial Sthtements. These consist of fiinds allo¢Ated for specific purlse$. Page 12
MENS ACCOMMODATION AD.$[PPoRT Notes to the Fillaneial Statements For the year ended 31 Ma), 2025 li) Gifts 2nd Donated Services Cash gifts and donaiions are rtCO2nised in Ihe account5 in the periiMJ5 ID which ihey are received. ti) Governanee eosts Governance costs relate to those cosis which are incutted purely in fvrtherance of improving or contributing io ihe govemance of the charity. Ik) The Charity is exempt from corp)rdtion tax on its charitable activities. {1) Pension costs 8nd other post relirement btnefits The cornpany opcraies a dcfined contribution scheme. Contributions payable to the company'5 pension h¢me are charged io the staiement of financial activiries in ihe period to which they relatt. 2. NET INCOMING RESOURCES The incoming resources are Sed after charEing'. 2025 2024 Tmstees ReTnlllleration Depreciation Nil 3.601 7.261 3. INCOME Charitable Activities Restricted Unrestricted 2025 2024 Liverpool Cty Council Auekland Home Solutions Clients Service charge{3 PaTty payments) 1.th57.277 2.496 1.067.277 2.496 1,152.686 2.520 1,069,773 1.069.773 1.155,206 Income Reconelllation Restricted Unrestricted 2025 2024 Charitable Activities {&% above) Inv¢5tments Other trading activitie5 1,069.773 21 1.069.773 .155.206 1.069.794 1.069.794 .155.206 Page 13
MENS ACCO.MMODA TION AND SUPPORT Llotes to the Financial Statements For the year ended 31 .May 2025 4. TOTAL RESOLRCES EXPEPIDED 225 2024 Restricted Unresiricied Charitable A¢tivili¢s Wages Social Security (ERNI) Pensions Staff training Reni Rates and Water Insurance Light and Heat Household maintenance Costs Maintenanee contrd¢t TV and Licences Telephone Post and stationery Motor Expenses Sundry Expenses Legal and Professional Fees Depreciaiion 45?.382 35.841 1.168 .150 28,992 54,635 9.003 120.630 27.679 288.(KM) 4,820 5,865 229 5.026 3.023 452,382 35,841 1,168 1,150 28.992 54,635 9.003 120.630 27.679 288.000 4.820 5.865 229 5.026 3,023 428,144 33.604 .177 28.992 55.309 10.616 131,253 30,089 437,700 4,142 3,984 365 4.354 3.412 17.092 3.601 7261 1.061.815 1,061,815 .193,834 Governance Costs (Note S) 13,419 13,419 12.132 1.075234 1,075234 1.205.966 5. GOVERIYANCE COSTS Governance cosis are made up as follows- Resiricted Unrestrieied 2025 2024 Accounlancy/Audii Bank Charges 11.730 1.689 11,730 1,689 10,504 1.628 13.419 13.419 12.132 Page 14
MENS ACCOM.MODATIOY AJD SUPPORT Notes to the Tr inaneial Statements For the year ended 31 Vlay 2025 6. STAFF COSTS 2025 2024 Wag¢s & Salarie5 Social Security Cosls Pensions 452.382 35.841 1.168 428,144 1.177 489,391 462.925 The number of employees earning over £60,000 per annurn was nil 2025 No. 2024 The average number of employees during the period was-. 16 16 7. DEFINED CONTRIBUTION PLANS The charity operates a defined conrribuiion pension plan for its employees. The amounts recognised as an expense in the peri¢xl are £l.168 Q2024- £1,177). The defined Contr]tIon liability a¢ 31 May 2025 is £57 {2024.. £311). 8. TANGIBLE FIXED ASSETS Fixtures & Fitting5 Cpler Equipment Motor vehicle Total COST At l June 2024 Additions Disposals 3,346 2.159 30.550 36.055 At 31 May 2025 3.346 2.159 30,550 36.055 DEPRECIATION At l June 2024 Charge for ihe period Eliminated on disposal 1,338 419 2,059 3.182 6.842 6.579 7.261 Ai 31 May 2025 ,757 2.059 10,024 13.840 NET BOOK VALUE At 31 May 2025 1,589 20,526 22.215 Ai 31 May 2024 2,008 27,368 29,476 Page 15
MENS ACCOMMODATIO1% AND SIJPPOR T Notes to the Tr inancial Statements For the year ended 31 ,May 2025 9. DEBTORS 2025 2024 Fullding Debtors Prepayments 43,060 112.627 112627 10. CREDITORS AND ACCRUALS 2025 2024 Other Creditors Social Security and oiher (axes Loan .' Parkland Esiaies Ltd Loan . Gateway Parkland Lid 31231 18.749 29.OS9 20.204 28.909 1 S.0(M) 30.000 11. UNRESTRICTED FLNDS The movetnent on the unrestricted funds of the chartty were as follows= Balance l June 24 Incorning Resource5 ouigog Resouttes Balance 31 Maj 25 LiverFX)ol City Council 2.496 (2,4961 Auckland Horne Solutions 50.5 1.067,277 (I.OV,717} 45,150 Investrnents 21 (21) 50.590 1.069.794 {1.075,234) 45.150 Funding was provided by Livety)ol City Council then Auckland Home Solulions. to accommoda and support homeless petsple. Page 16
MENS ACCOIM.MODATIOIN AND SLPPORT Yoles to the Financial Statements For the year ended 31 May 2025 12. ANALYSIS OF NET ASSETSILIABILITIES BETWEEN FUYDS Unrestricted Restri¢i¢d Total Fixed Asseis Current Assets Current Liabilities 22.215 103.084 180.149) 22.215 103.084 (80.149) Net A5sets1(Liability) 45.150 45.150 13. TRUSTEES REMUNERATION The trusiees received no remuneration or reimbursed expenses during the year. 14. RELATED PARTY TRAysAcfioNS Employees who hold senior wTrsitions within the charity are= Mrs E Mutch. Mr A Mulch. Mrs J Mutch and Mr J Mutch. All are directors in Parklands Estate5 Lirnited and shareholders in Gateway Parkland Limited. During the year, the comp2ny paid rents tothlling £28.992 (2024..£28.992) to these related parties. the amount owing at the 31105115 was nil12024'. nil)_ At the 3 i/osr25 there was an outstanding atnount io Parkland Esiatcs Lirniied £16912024.. £28.909). At the 3110sr25 there was an outstanding amouni io Gateway Parkland Limiied £30.0 (2024.. £15.(M)o). IS. OTHER INFORMATION The company has no share capiial and is livniied by guaranTe¢. Every member of the company undertakes to contribute a sum not exceeding £1 to th¢ a55ets of the company if it is wound up during his, her or its membership or within one year afteTwards. 16. SUPPORT COSTS Support costs Consisi of Insurance, Substriptions. Profe$5ional Fees, Legal Fees. Govemance Costs and Depreciation which totalled £45.793 (2024.. £43.441) Page 17