Con)p8ny registratlon number. 07149873 Ch8rNy reglstrallon numb•r.' 114S286 Encompass Southwest IA D)mpany Ivnrfed ty gua(antee) Annual Rert •nd Finandal Stslemwt5 lortl Yew Endad 31 March 2025 '// WESTCOTTS blATIASg ACCOUMT*tqTI
Encompass Southwest Conterrts Reference and AdrAii¥¥bfve Delails Tru¥lees' Roport 210¥ lTrJep6ndent Audtorn. R¢port 9t012 Slatemènt ol Fin8rri81 AdNlbe6 13 Balance Sheel 14 Statsmenl of Cash Ftws 15 Notes lothe Flnanttwl Slalwrt• 161028
Encompass Southwest Truslee5' Report We have supported 1809 dients to attend statutory or community OFPDintmenls. 358 drop.in acti¥ilies cairEd oul or $upported, ond we h&¥e tXOU9ht in £31B.CK12.44 in 9rants lof perple exFerienc4ng hardship or crisi3. Our service ddivery 1$ split inlo S key ar. whith include: 1. Houslng & Rough SleeprOutreach Hou&ng Fitslin North Devon and Torridge Tt)rridge Rough Sleeper 0re4ClI (Rough SleeperlniLYabvo) Rlpple Proed (Youth Houn9 Flr811 SI$tsse Ton7dg& {Yov¢h Htynelossness support) Know YgurNei9hbouthcod. Nat81 Loifery Food 4 Thougm e¢t l Gender Inftsrni$d serylcgs Bravtr Spaces Palhfind8r- frnuma St811881¢ Flow & Core SrviGe5 Prfmary Care High Flow National Lotlery High Flow S&condèry c Flow Commurwty Flow Community M8nlal Hejfth Developinent HOPE Yi)uth Mental Heallh Discha Prfvt (Young 06vM) System Ch8ry8 AcllonAlliance Supported Accommodatlon Mixed media naads supported ac¢ofModalion Hlgh Negds wl$nlY accon¥Mdafi Nèeds male accommodab Emergency accornmodallon WKs£money & Cor• SeNic85 BrilK¥h Gas Enemy Tnjsf IBGEn Transrfions The CandarAdviG8 Centrn Tridge Household Fund of the year Outreath: Page 3
Encompass Southwest Trustees. Report Acllve across Northem Devon aTrJ E¥eier. FLOW gupports peopb wilh mulknpl• and COrnF4ex need$. feating sp8C8 to build rèlationships and make their own d8cions. We work with partners dUd1Thj th¥ NHS. loral Jh911•s. and the Natlmal Lottery. Because thè approach Is flexible, th• 6UWOrt we offgl is equally varied.. h8king someone find altemalive housing. conrecling Ihem lo cornmunlty resoure¢a. provldry 8thcacy. attending appolntments. bulldlng confidence. or èven Wning a yoga 6e5s50n. Our teams face real challenges.. long wailing lists, cltssure of community 8WMS, and uncertawity al0d fun¢Jing. Many people we meet have 'slIpd through the gaps" feeng unheaT(i. stityally i$dated, lonely, and thOut anyone tc advocate for th8ffi. FLOW caseworkers become (hat link. off•ring boih a and a Ilstening ear to Ihose most vulwable kn our communlties. HIU FI¢)w 57% Reductfrjn in ED attanda$ 56% Reduct) in Emèi9enty Admlssions 61% Reduetkjn Ambulance ConveYanS Commynlty Flow 41% reduced re-8dmi55ion rate to the ho3pltal £470,0 Cost saving to the NHS in 202¢25 Innovatltsn and Tfansforniation At Encompass, we are committea kn being part of Ihe cultural and system change needèd to creale syslem Ih81 works for everyone - WL¢tusive, acce5s1ble. and fair. This means 8clively cOntribing 10 woth that r¢.imagine¥ how rvICeS are dey9ned and dekv?red. Qne piece of thls jigsaw is our pvotal role in developlng the Sy3lem Change ActSon Allk9n ISCAAI . psrtnership ol volurLtsry aTrJ public sedor ganiSatIons. heallh womders, and commls&oners unikd by the belief th81 $UPPOrt systems should be buitt afound the whole person. Our locus has beèn M ch811engin9 the current system for people with m1dlie and compkx nveds. We have helpeil dwiv& Ih? allanrA fomard. hotding the coordinalw and fariliiation roles that keep its energy and mornenium allve. The SChA's 'le5t and learn. approach valves trying new idess as an esseniial $lep ) uealiNd meaningfvl change. Thlnklng Ahead Thlnking thead, Ihe philosopher Heraclkus famously staled. 0th1n9 endures but change and Ihat has never been more rdevanl than YAthln the third sedor. Thls ne year wll see Encorrpass go thrwgh a leadership reslru¢tur8 10 wepare oursel$ for what is hodzon. to ensure Ihat we have $lren9lh al our core lo allow our leam$ lo Continue to be brave and cour8g¢ous in the approaches. and lo be able to respond to Changes in both current and future landscapes. We will invest in our leèm5 to ensure that we continue to provid¢ valutrdriven support lo Ihe peopl? neef1 it mpst. We wll continuo lo tsiangul3te the data we o)Ilecl lo ensuie we are lelling real slories. back•d up by dala. to influence social polw. and enabk sustalnabltr chang? In Ihe fulurè. There are Some key changes affecting our fund$rs 2S-26. which indude.. The Local Govemrnenl R•stnJcture and the NHS 10-year plan. To mitigate Ihis, our new Ces1ryuring will enable our Chief Clfi¢èr io lake 8 more ouhv8rd-faanglhorRon-scanning perspeeiive to ensure Ih81 th¢ tharity is awaie ol the impact of Ih8se changes to enable us lo prepafe appropriately. Page 6
Encompass Soulhwest Tru$tees' Report Flnly, wg rnU$t remember that h1nd overy strugyb or 8elbad4 lies a lifetsme ol fesilience. triuh, and valuable 18sson5. This years rewt cdebrates Ihose stories, our shared a¢hVemEnt. and wll guid8 our future 8nd the unwavering cornmitrn8nL ol the Encompa$$ team to coale positive thange in ¥ community. Flnanclal Rov5ow Vve have conbnuwj 10 worf¢ hard this year to 8n5ure Ihat our ineome Contsn to grow. This indudes setting largets lor grant-hjnded prqods and identity'rvJ rw Sthstainae fvnLling stre3rn5 ano building upon our 8xisting partnerS"P$. Finan0a1. we ale in 8 strorvJer pla than have been in pr)uS years. wilh a record lumover of t1.872.707. HcAver, IIMS does nol mean Ihatwe can afford to take ourayeg off the ball. Whi&t many prqlects or8 now lund•d lar Ihe nèxt 12 months. we 8re actN wking fvTrJir4 for28127. We conn to wuk h3rd lo buad our reseT¥es and aim to ensure that we a minknwn of 6 months. reserves in th8 futrj. At Ihe eno of thi5 year, we have £256,471 in re8eNeeneral tunés. which will bo h•ld in aOrdae with our res8$ poliw a5 Sat by the Board ofTn8es. s¢at•ment of tru8tees' Npo#slb116tlo8 The trust8e5 Iwho 8rn so the directors of Encompass SoLthw¢st tor the pu0588 ol rnpanY kw) are rpsponsibl8 for preparing lh8 Iru51ees' Rport and Ihe financisl Slemen1$ in accordznce wilh aw)Iicabie Iw and United Kin*c4m Acoiunting stsndards IUnile4 Kingdtyx Gen8rally Accepted Accounting Practice), indudin9 FRS 102 "Thp Financlal Repijrtiny Siandard appJicAt4e in the UK and Republlo of Ireland ThB report and accounts have been Nep•red in ac£ord8nce with Ihe prowsions the Cornpanies Acl2006 r818ts.fig lo small cornpanias. Company law re4Uit8S tha trust to Prepa financial Statements for 88ch f#)anc¥al #r. Under company law the trustee$ must not approve the finantyal $tatem•nis unless they are satisfd thal they gNe a true and fair view of the state of affair5 of the charitable cornpany and of the incorning res¢yJrcg5 8nd application of resources, incJudirvJ ils income and expendrture. ol the charitable ojrnpany for that p¢riod. In preparing Ihese financi¥l slalements. the tfustees a quired to". select $uitabl8 accLMJnbng Wiues and apply thèm consistendy, tbserve the methods and pnnoples in the charib.es SORP.. makejudgemènts and estim41¢$ Ihal are wsonable and prudenr state thpthef applicable atcountiTrJ slandards, compri5in9 FRS 102 havg followwj. Subject to any m818ri31 departure¥ dlsdos•d ancl explained io the finèneial statements., and •pare Ihe finaal statemènis on th? going eoncem basls unless rt 18 inarproprfjale to pr•sLJme thai the tharitable companywill wntinu• in buslne5S. The tru5tBes are responSie for keeping proper 8eeountir%J recdrds Ihat can disdose wlh reasonablB accuracy at any b'm? the finanaal position gf the tharitable company and enabl• ihern lo ensure Ihal financial statements comply wth Ihe Companies Ad 2QO8. They are al80 responsible for safeguaf(5ing the 85sels ol the charitsble cornp3ny and herts for (aking w•sonabk 5¢gps for the prevenlion ond deleclion of fraud and other irregu18rities. The Iru51ees are responsible lor the mainlenance and integrity ol the cotycnte and fin3rtial InfoThalion induded on the charitable Compa1$ website. Le9&atron govemin9 th8 preparation ond dissemination ol fjnanc4818tatemants may differ from legislation in oth•rjurisdiebons. Pagè 7
Encompass Southwest TTUStees' Report Ols¢losur• of InfonThon to aud3tor Each has tskan steps that thoy ougm io hava taken as a tru¥l•e in t¥dei to make Ihemsefves aware of any rthant audlt inlomaUon and to estsblish th8t the ¢harity'$ athlitor 1$ aware of that inforrnalion. Thè trust8•s confirm th•t there is no rBlèvant information Ihal U)ey of 8ThJ of whth thay knw Ihg wjitor is ith•warg. SnMII compan1•* provlslon ststsmeTrt Thls rtport has bogn prapared In accord8nc4 with the 6rnall companies regime under the Compènies Act 20)6. Tho annual report was appiovod by the tru$t¢gs ol the clarity ....... . behalf by. Evans TrusLeè Pag? 8
Encompass SouthwwJt Independent Audltovs Report to the Members of Encompass Southwesl Oplnlon We have audiied the fin8n¢ial staternen15 of Encomp888 8ouihwe5t lthe'charily'l for the year ¢nd•d 31 March 2025, whlth comprlse the Statsm$nl ot Financ#81 Adivities, 88lanee Shèel. Slatement of Cash Fl)ws. and Noies to Ihe FinancAal Staternent5, includ4ig a summary ol skJnrficanl accounting Th& ffinal reporting framework that has been appli8d In their preparation is United lQngdom AcLountin9 siandèrds. comprising Charih6s SORP . FRS 102 The Flnancial Rèporting Slandard appcable in the UK and ReputdK of Irdand. and apylicabl¢ law (United Kin9dorn G8n8rafy Accepted Aczowling PracliGe}. In our opinKJn the fin8nclg1 sialornents.. give a true and lair view of Iht state of the charity's affairs as 8131 Marth 2025 and of 115 ineomin9 resources and appl¢caiion of sourcs. Induding ils inrne and expenditure. for tho y@sr then ende(l.' have been properly prepared In accordancA wlh Unlted lfjngdyn G881 ApIed Axounlins Practice: and have been prepar8d in accordance wh the requkernents of the Companles Acl 21Xfj. Ba616 for opinlon We conducted our audit in aceordance wilh International StaTrJards on AudltirYJ {UKI (ISAS IUKII and applicable law. Our re5Fonsibilitie$ under those standards are further described in the audltor responsibilities for the audit ol ihe financial statpments se¢don of our report. We are indepettdenl of Ihe tharily in ¥CraKe wlh Ihe ethirAI requirements that rokvant to our audil ol the finanryal slaternenls in the UK, including the FRC'S Ethical Stsndard. ond the provisions 8V8llable for small entities. in the arthmstances sei out in note to the finanual statemènis, and we have fulFilled our other ethical responsibililios in accofdance wlh Ihese reguiremènls_ We believe Ihal Ihe audit evidence we have obtsined is stffi¢ienl and appropri to provide a basls for wr OFxn¥)n. Conclusions relating to going concem In audilbng Ihe fin8nd31 statements, we have conduded that the Iru51ees use olth? going o)ncern ba5 ol accounting in the preparation ol the finanual statements is approprizle. 8a$ed on the wort( we have performed. wé have not IElentified any malerk41 uncArtalniOS lating io events or condllions that. indivldually or colledively. may cast signifit8nl doubl on thÈ th81itS abilty to continue as a gtyng con¢&m lor a period of 81 lebst months from Wh Ihe original fjnanual statèments were aulhorised lor issue. Our respon5iknliti85 and the responsibilili8s of Ihe trustees wlh respect to golng conc8m are dewibed in the relevant sections ol this report. Other infomatlon The trustees are rè$ponsibl• lor the other information. The othei Infomialton eomprises Ih informati¢)n induded in the annual report. olher than the finan¢ig1 $iaiemenls and our auditorfs report thereon. Our opinion on thè finanoal slatements does not cover Ihè oth•r Informallon and. except lo the extenl otheiSe expltcity Staled in Ouf reporL we do not presS any Iwm ol assurance nduson Ihereon. Page 9
Encompass Southwest Independent Audi¢orfs Report to the Members of Encompass Southwest In ¢onneciion wilh our audil ol the finanrial statements. wr re5ponsiblity is 10 read the oth Inlgrrnation and, in doing so. consider wheih¢r the other informallon is materially inconsistent wlh the financial 51alements or our knowledge oblbined In the audit ¢y otherw15e appear5 to be materially mi5Stated. 11 we identify such material inconsistencies or opparenl material misstaiemen¢s, wè are equired lo deiermine whether Ihere is a malertal mi55tatern•nl in the financial statements or a material misst8t•mantol Ihe olher infomwlon. If, based on lh¢ work w& have p?rfomed. we conclude that Ih¢re is a material rnisstslemenl of this Othér inlormalion, we are required lo report thal fact. We have nolhln9 to report in thi5 reyard. Opinion on other matter prescrlbed by the Companies Act 2006 In tsLty opirrion. bAsed on Ihe work vnderlaken in the course of the audil.. the inf0mtiOTr given in Ihe Trusiees. Report for the finandal year lor which the financkql 51alem•nts ar• Fyepared Is consistent wilh the finanrial $tatements', and the Twsteeg Report has been prepa in 8cctyd8rtu with applicabl& Wal requiremenls. Matters on whlch we ar• r•qulrtd to report by exceptlan In the light of our knowled99 and unde13ndIng of Ihe charity and ils environmenl Obtaed in I rthrst ol the audit. we have not identified material missklemenls in the Trustees, Repgrt. We hay¢ ncsthing to rep(¥t in respeGI of lh& follLwlng malt¢rs where Ihe Companrés Aci 2QX)6 requi8 us report io you il. in our onn.. adequ81e atxounlin9 records have noi been kept, or relums a¢equatg Ic¢ our audit hav• not teen recVed from branthEs nol vi5iled by us; or Ihe finanaal statements are nol in agreement wilh the atcovnling CordS and relLThS: or certain dlsc105uS of trust¥es remuneralion sp$¢ified by law are not made.. or we have not received all the in1ormaln explanalM)ns we require for our 8ud ResponsibilitiE¥ of tru•tees As explained more fully in the siaiement of trustees, respon$ibllitr'es Iset out on page n. the Iruslees are responsible for Ihe preparauon of the firtantsal staternents and lor being saiisfied that 1hey give 5 twe and fair vfjew. and for such internal control 8s ihe Iruslee5 delermine is nsSary io enae the preparation of financyal 5talemenls Ihal ¥R free from malerial misststement. whether due to fraud or orror. In preparing Ihe fin8nGial 51alemenls. the trustees are responsible for assessing Ihe charity's ?bilily ID conlinue as a gakng concern, di8d¢sing, as applicable, rnart•rs related io going contsm and using Ihe going $wnrn basls of accLJuntiftg unles$ the trustees either tiitend to liquldate Ihe ¢harity or tc* cease operalions. w have no realisltc allern81ive but to do $0. Audltor rèsponslbllltlos for th? aLEdit of the financial 5tstements Our obiectivtts are lo obtain reasonable assur8r about whelher the financial slatemeni$ as a whole are free from material misstatement, whether dv¢ to fraud or etror, and lo issue an audilorfs report Ih81 indudes Dur opinion. Re050nable assurance is ¥ hi9h lev¢1 of assurance. bul is not a guarantee that an 3udil conducted in accordan ISA5 ILIKI wll always detect a material misslatement when it exists. Misslateménis can arise from fraud or eiror and are considered maiethal if, IndIvlU811Y or Sn the aggrega¢e, they ¢ould reasonably be expE¢ied lo intluence the economic decK%ions of user5 t¥ken on the basis of th858 finanal slaternenls. Page 10
Encompass Southwest Independent Auditor's Report to the Members of Encompass Southwest Irre9ularities. iluding fraud. are instances of nonwplianrx with laws and regulatlons. We design wocedutes in Ine wlh Jr respongbilthe$. ouvlned ate, tv detect materi#l misstatements in fe$pacl irT8gularities. induding fraud. The extent io which procedu are ¢4bI? of detecllng Irregularflies. Indudin9 fraud is detailed below.. We idniified areas of Iws and reguLqth)ns that coukl 8$OnablY be expected lo have 8 malerfal trffecl cn the ffinandal slaternents from our general o)rnmer¢ial and secior experience and Ihrough diussion wilh the trustee5 and other management and Irorn InspecOn of Ihe thoriws regulatory [SpOndenCe. We ¢ommunl¢ated identified kws and regulat$ throughout tyjr leam. and remained art to any indi¢g1ions ol non-cornpllanc8 throughout ths audit. The tharity is sutiecl to laws regulations that govem the preparalign of lh• finanryal Slalern8nts, indudSng financial rÈporting legislaiion. and other ebarfty leg1813tlon. The Charity is 31$0 subi8Ct to many other laws and regulations where the conseqUr ofrtOn-nlnCt eoul¢J have a mbterial impact on the amounts or disdosuies wthln Ihe financial sialemenis. including employment. anti-bribery and c•rtaln aspects o( charity iegIslaft. OVng lo the inherenl liml18tio ol an Budit, lhe is an unavoKl8bie rlsk that we may not h3ve deteded scffle malertal rnSsslatements In the financial Statements. even though we have woperty planned and perfornied our audit in accordance with auditing standards. In aTry audit. there remains a hlgher risk of non-deie¢¢ion of irregulaiilies. as these may involve collusion. forgery. inienlioDal omissions, rnisrepresenlatvJns, or Ihe override of inièrn81 controls. We a not respons1e for preventing non-¢ompli8nce aThJ cannol te expected to delecl non-Gompllanc8 with all laws and regulalv)ns. As part of an audil in a0(anCe wilh ISA5 (UK), we exeruse professional judgement and rnaintsin profession scpticism throughout the avdil. We also.. Idenlfy and assess the risks of ma¢erbl mi$$tatoment of the finanaal slaternent5. wheth8r du¢ to fraud or error, deslgn and perfomi audit wocedures responve to risks, and oblain audit eviden that is sufficienl and approprole to prowde a basis for our opinion. The risk of not detecting a malerk81 misslaiemenl resulliDg from fr8ud is higher than for one resulting from error, as fraud may involvg collusic. fory8ry, inlenlional omissions, MISprÈSentatlOns. or Ihe override of inlernal ntrOl. Obtain an understsnding ol ternI control celevant to the audit in order lo dtslgn audit PToc¢dures that are appropriale sn the ¢ircum5tanees. but not for Ihe purpose of èxpressing an opinion on Ihe effe¢liveness of the charity's in18mal coDlrcA. Evaluale Ihe appr¢priateness of aCUnting polioes used and Ihe re8son8bl$ness ol aCc4unlg eslirnales aThl related disclosures made by the Irustees. Conc4ude on Ihe appropriateness of the trustees use ol the going ¢on¢ern basis ol accountin9 and. based on th• audil evidence obtained, whether a m818rlal uncertainty exlsts related to v¢nts or condition5 that may cast signifvnt doubl on the chirity's abilrty to conliThJe as a going ¢oncefn. If we conclude th81 a material uncertainty exists. we are requi to draw attention in our zudilofs rèport 10 Ihe felated disdosures in the fin8ntial slalemenls or. if such disdosures are inadeouate, to mclify ovr opinlon. Our conclusions arè based on the audit evtdence obtained up to Ihe dale ol our audiiols report. However. lulufe event5 or uThJitions may ust the charity to cease to ¢Xsnllnue as a going coneem. Evaluale Ihe overall presentatrt. structure and wnlent of Ihe fm8rKial slatements, in¢dIng the dtsdosures, and ether the finanriBI slatements Tepresent the und8rfw.ng trnn58dJn$ and evtnts in a manner thal achi5 lalr presenlation. We communicate wilh Ihtsse charged with governance regarding, amon9 Other matters. the planned scopè 8nd timing ol the audit arnd gnIfican1 audit Indings. Includh)g 8ny 5ignifieanl deficienc4•s in intemal CntrOl that w? id¢ntify during our audil. Page 11
Encompa$$ Southwest Independent Auditorfs Report to the Members of Encompass Southwest Use of our report This ceport is made solely to Ihe charitstle companls Irustees. as a body. in accordan¢¢ Mlh Chapier 3 01 Part 16 of the Compan5es Act 2006. Our audit work has been underlaken so Ihal we mighl 5tata to the d)arity'$ trustee$ Ihose matters we are required to slate to them in an auditorfs report wjd for nD Other purpose. To Ihe fullest extent permitted by law, we (So nol accepl or 8ssume respon*blllty lo anyone other Ihan the thaiitalAe r£irnpany 8nd its Iruslees as 8 body. fof our audil work, forthls report, cffj for Iha c¥>lnlons we have f(xThed. Catherfne Willlams FCA DC1 (Senlor Ststtrtory Audrtor) For and on behalf ol WestcA)tts ISW) LLP, Charteied ACCO¢013 and Stglutory Auditors 47 Boutpryl Slteet Bamst•ple EX31 1SQ Pa99 12
Encompass Southwest Statement of Financial Activiti•$ for the Year Ended 31 March 2025 (Including Income and Expendituro Ac¢ount and Statement of Total Recognised Gains and Losses) UnTe5triGted funds R8Stri¢ted funds Total 2025 Total 2024 Inromè and Endowmgnls from. Donalions and legaaes Charilable activitiès Investmenl iOrn# 102.363 489.151 10.748 1,235.350 35,09S 1,337,713 524,246 10.748 I.112,7 512.5Q8 4,851 Tot31 iome fj02,262 1270,445 1.872,707 1.630,109 Expendlturè on: Ra$in9 fund5 Charitabte activitSes (9801 628,346 (1.9BS> 1,162.841 {2.96S} 1.791,1871 (2,354} 11.679.200 Tolal expendilure 29,326) 1.164.826 1,794,152) 1,681,554 Net le¥penditurelfinc¥Jme Transfers ts88 fvnds {27,0641 33,657 105,619 133,8sn 78,555 151,4451 Net movement in fvnds 6.593 71.962 76,$55 <51,4451 R¢¢onciliatlon of funds Total brougm fO4rd Total funds lI1d kM8rd 18 249.878 256,471 127.379 377.257 428.702 199,341 455,812 3n.257 All ol the tharity's a¢tNilie6 derive frn tinUIng operalions during the ab bvo peritids. The lunds breakthswn for 2024 b5 sh¢)wn in note 18. The notes pages 16 to 28 fom) an inle9ral parl of th•s• finanrial aaiements. Pa9e 13
Encompass Southwesl (Registration number: 07149873) Balance Sheet as at 31 Maich 2025 2025 2024 Flxed asset¥ Tangible assets 14 16,239 21,652 Current assets Debtors Cath al bank and in hand 1S 75,887 402.572 114,521 303.116 478.439 417,637 Cr•dltorn'. Amounts lalling due withln one year Nèt current ass8t8 16 38.866 62.032 439.573 355.605 Net a¥spts 455.812 377.257 Funds of thè eharity: RtriCted In¢ome funds Rtstrithed lunds 199,341 127.379 Unrestrlctsd In¢orn• funds Unrestricied lunds 256.471 249.878 Total funds 18 455,812 377,257 These financial stÈlemenl8 have beèn prnpared In awdance vth lh• spedal PTOVi5ions relatg lo ornpanI sl•cl to the 8ffffjll companies regime wh1n Part 15 01 It CoMnI¢S Ad 2W6. Th• fin nc4 I sljternents on pages 13 10 28 were approved by lh¢ ttuslee$, and authoiised for issue 2band $igngd r)n Ihek behalf by.. Irtne HDckin Trustee Truslee The nots8 on pages 16 to 28 fcrfm an integral part ol Ihgse finandal statements. Page 14
Encompass Southwest Stalement of Cash FlovpJ for the Year Ended 31 March 2025 2025 2024 Note Cash flovts from operatln9 activi•$ Nel cash in¢Omell¢xpeThJite) Adlu8trnent¥ to cash flows from non-Ga8h It¢ms Deprwation Investrnent income 78,555 (51.44SI 5,413 110.748 73,220 7,218 14,8511 (49.0781 Worklng capitsl •dluskntnts Decreasellincreasel IA dtrbl¢)rs IDecre358>Ancrease in ueditOlS Net cash flws Irom operating athvlb'es Cash flows from Inve¥tlng a¢ll¥511es Inler&si reVable and simllaf incfyme 16 16 38.654 123,166) 185,090) 37.417 88.708 {96.751} 10,748 4,851 Ne¢ i#Se1{deeaseI In cash and equNak8nts Cash and cash equivalents at 1 Aprfl C3¥h 8nd cash equivalents 8131 March 99.456 191.9CXJI 395.016 303,116 402,572 303,116 All oflh* Cash fflows a de4 from eon¢tThulThJ 0r9]5 durfn9 the ab¢)ve tr40 P8ri0ds. The on pages 16 10 28 form 4n inie9ral part of Ih•se finandal statemen¢s. Pag•15
Encompass Southwest Notes to the Financial Statoments for the Year Ended 31 March 2025 Ch•rtty $lalus The tharity Is limlted ty guarartee. Incorporaied in ErrfJland and Wales. aTrJ eonsequenlly doe5 not have $hare capital. Each of the Iw$tee$ is liabl• lo conlribule an amouni not exceedlng £10 low¥d5 Ihe assets ol the charity in the evenl of liqtydatson. The address of its regi51èr8d officA i5- Unit C2 Flshl81gh Court, Flshlelgh Rd Roundswell Business Pa Bam$lae Devon EX313UD 2 A¢ccuntlng pollcles Summary of $19nlfl¢ant a¢counilng poll¢ie$ and key ¢¢ountlng èstimates Thè princ¢pa¢ 8c£thntlng poliry¥s applied In the preparalK)rn ol th¢se financial $lalement$ are set out beknv. These pc4ic7es hav¢ been Gonsislenlly applied to all the yews presenled. unless otheThvise ststement of cornptTance The finanual stalEments ha bèen prepared In 8¢xoi¢lan with Accountin9 and Reporfing by Charflies.. Stalernenl ol Recommended Praclice (applicable its charilles prepadng Iheir aecounis in accorfance wth Ihe Fin8noal Reporting Standard applicat4e in Ihe UK and Republi¢ ol Ireland IFRS 10211 (issued in October 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard applicabl¢ in the UK and Republ of Ireland {FRS 1021 and Ihe Companies Act 2006. Basss ol preparatlon Encornpass Southwest me5 the definition of ¥ pubjo berefil ntsly under FRS 102. Assets and liabS1ilies are initialty rwnised al hiontaI cosl or tran5aciion value unles5 Oth¢rwi5e slated in the relevant accounting poli¢y notes. The a¢>x)unts are prepared in slerling. the functional currency of Iho tharity. Golng ¢oncern The trustees conslder Ihai there ore no maleii81 unrtainlieS aboui the charitls abllity to coniinue as a going concem nor any signiknnt areas of uncertainty Ih81 affecl the carryng value of assels held by the charity. Judgemefti• •ftd k¢y ¥ourees of eBllmatlon uncertalnty The preparalion of the finanryal 5taiern¢nts requires managemenl to makejudgemenls. estirnales and a$surnplions that affect Ihe amovnls repurted. These estimales and ludgemenls are conlinually reviewed and 8re based on experience Olher f?ctOTS. including expectations ol fulure events Ihal ar? belioved lo ba leas0ble und8r Ihe orcums18nces. Page 16
Encompass Southwest Notes to the Financial Statements for the Year Ended 31 March 2025 Income and endowments Al income is rècogniswl onc£ the ¢hwily ha5 ellement lo the IncMe, rf is prvbable that the inc will be received and the amount ofthe incoTh receivab can be measured rdHbty. Donations and l•g•¢l•s Donal¥Dns are reco9nised when the charity h8$ been notlfted in TrI1ng of both the amounl and setuemenl date. In Ihe event that a donation 1$ subject to ¢onditiDns Ihat require a level of perfornancè by Ihe charity befort th• charity is entitled 10 the lund5, the income is def•rred and not recognlsed untll eilher those Condit$ are fully met. or the fuifilment of Ihgsa CondOn$ is wholly within th& conirol of th8 charily and il 18 probable Ihat thesg £ditIOnS will be fulfilled in lh8 rèptsJtrfLg period. Gr¥nts rec8fvabl• Grants are re0)gni1 when Ihe thwily ha5 an entiUemenl lo the funds and any con(fitson5 linked to the granls have bpen rnet. Where perforrnance conditions ar? attathed to the grant and are yel to be met. the income 15 recognised as a liability and induded en the balaneE sheet as deferred in¢ome io be released. Inyestmtnt in¢ome Dwhlends are recognl$ed once the dividend has been declared and nolificatn ha$ been receNed of the ividend due. E¥penditur• All expenditure is feeognised onrK ther8 is a 1eg81 or cDnslnJclN8 obligation to Ihat expenditure. il Is probable settjernpnt is rèquired and the arnount can be rneasurèd reliably. Al costs are albcated to th? applicable èxpenditure heJ19 Ihal a99regate similar cost$ lo Ihal cate99ry. Where costs nn0t be directly attribute¢J to particular headings they have been allocated on a basis consistent with the use of resources, wilh central 51arf costs alloGgled oft the basis of Ume spenl, depreclatio char988 allocaied on Ihe portlon of the asset's u8¥. Qlhei support costs are allocated based on the spread of staff costs. R•tslng fuftds Thgse are costs sncurred In attrathing vduntary cOMe. the managemenl of investments and Ihose incufied in trading adNitie$ that r8ise fvnds. Charitsble activities Charilable &xpendituie o)rnPri5¢s Ihose c0615 inwrred by Ihe thaiity in Ihe delNery of its aclfvitles and seNices lor ils beneficiaries. It indudes both cosls that can be allted dirKily lo such aclnith•s and those ¢osl$ ol an indire¢l nature necessary lo support them. Grant provisions Pfovksions for 9rants are madè wn the inleniion 10 make a grant has been Communicated to the retypient bul there 5s uncert8lnty about etiheT th¥ timlng of the grant or the amount ol grant payable. Page 17
Encompa58 Southwest Notes to the Financial Slatements for the Year Ended 31 March 2025 Support Costs Support 318 indud¢ ntral lunctlons ar have been ¥ll¢xated io activity cosl categoiies on a basis onsrsl¥nt with the use of re3wrc8$, for example. all01ft9 propeity costs ty floor areas. or per apita. staff cKJsls by the time spent and othpr costs by their usage. Tanglble fixed a¥sèls Tangible assets aro initially recorded 81 c081, and subsequently 518ied at ojsl I5 any accumulated depreaallon impairynenl losse OepreGiatlon and amortlsatlon DepreaatK)n Is provided on tangible fixed assets so as to wriie off wst or valuatth. le55 any e5timale¢J residual value. over Ihelr expected ugelul economiG life as Tolths.. Dtpreclation mèthod and ratg 2S% RethJdThJ bance Asset class Motor Vehides Cash and cash equlvalents Cash and cash equivalents comprise cash on hand 8nd call d8posits, and olher short-lerm hvJhty liquid investments thal are readily wnvertiua lo a known amount ¢f cssh and are subjed to an in5ignificanl rfsk of ekn8nge in value. Fund siructure income lunds are general funds tIt are avallable fur u80 at the Irusie•s disuelion In furtherance of Ihe o¥-ectNes oflhe tharity- Restricted incom8 lunds are thosp donated lor use In 4 pariicular am or lor specific purposes, Ihe Use of wtrNch is rgslrided to that aroa or purpos8. p1n$ And other post retlremenl obllgatlons The charity operates a defmed conlrrbulion pension scheme which is a pensw)n an under wh¢h fixed c£tributionS are paid Snto a pension fvn¢J and Ihe charity has no legal or o)nsirtictive obligation to pay further ContritlsOns evwj if the fund does not hold surrrAenl ?ssel$ lo pay 1 ¢rnployee5 the bfil$ lating lo employee 5ervv in the current aThY or periods. Coniribulion5 lo defined contribut)n plan5 ale recogntse¢J In the Slaternent of Flnandal Activiti85 when they are due. 11 contrlbulon payments exceed the conlribulKJn due lor service. the excess is reeognlsed as a prepayment. Flnan¢lal inBtrumentS ClasslllGa¢lgn FinEr1 assets and finanrlal Ik4bOits are recognised when the charity becomes a party lo ihe conlractual prowsivns of Ihe Instrument. Flnancial liabilit1è3 and equity instrument¥ ore classified &ctsrding to the $ubstance of the conlradual arrangèm*nis ¢ntered inio. An equity instrument is ary conlract Ihal evidences a resldual Intere in the asseis of the tharity after deducling all ol its liabilibe¥. Poge 18
Encompass Southwest Notes to tho Financial Statements for the Year Ended 31 March 2025 R8cognlllon and m•asurom9nt AJI finandal assets and liabili¢ies org initially measwed * Iransadiw price linduding tr8n$adion coslsl. except for Ihtsse finanual assets classlfied as al fair Val through profft or loss, which are inilially measured at fair value Iwhi¢h is norm811y the transadion price exdu+Jing transaction cost$l, unless Ihe arrangement C4Jnslitules a financing liansaction. If an arranyement constitutes a finanung Iransadion. the finanoal asset or financial liabilty is mea$ured al the pre89nl valu8 ol the fulure payments discounted at a market rale ol interest for a wmilar debl instrument. Finar181 assels and lialmlllies are only offset in Ihe slalement of financial position when. and only when there exists 8 legally enforceable right to set off the rewgnised amounts and the chaftty inte5 e¢ther to s8lUe on a nel ba$is. or to realise the asset and settle the liability simuiièneously. Financial assets are derecogni5ed whon and only whèn a) the contrHdu81 rights lo the cash fflows fiom the financial asset e¥plre or are settle(L bl the Charity transfers to another party substantially #ll ol the dsks and fewar(Js of ownership of the finandal assel, or cl tha charity. déspit• having retsined som&. but ntsl 811, si9niffiLxnt risks and r¢w8rds ol ¢)wnership, has transferd ntrol of the assel lo another party. Financial liabililies are dere¢ognised only when the oblwJatSon Bpecified In the cDntr8Q 1$ discharged, ¢wlled or expl$. 3 Income from donations and legacles Unrestri¢ted funds R•strfcted funds Total 2025 Donations Donaiions Conda( fKJnaUons Gift aid (edaimgd Grants Grants recEived 7,585 624 729 7,585 624 729 93.425 102.383 1,235.350 1,328,775 1.235,350 1.337.713 Unr8strfct8d fvnds RgStrf¢t•d funds Total 2024 Donat5or Gift aid rètjaimed t>)nations Candar Dcffj8tion8 Jst GNing T1 app1 Gill Aid received Grants Grants rec*Ned 449 22,003 6.349 449 6.349 2,870 623 2,870 121.678 958,780 962.273 1,080.456 150.477 1,112.750 Page 19
Encompass Southwest Notes to the Financlal Statements for the Year Ended 31 March 2025 4 Incom• from ¢harStable a¢tiviti•s Unr••trlcted funds R•strlcted funds Total 202$ Invoic4d w Suppryted 4ccornmodatlon Houthg 1s1 Income 15.059 474.092 15,059 474,092 35.095 35.095 489.151 35,095 524.246 Unrestrl¢led fund¥ Restricted funds Totsl 2024 Invol wc Supported aeeommodati¢Ji Housing 1st Incy)me 8.312 482,821 9.159 17,471 462.821 32.218 32,216 471.133 41.375 512.508 S Imiestrnont Income Unrestricted fun¢Js Total 2025 Bank inlerest recelvat4 10.748 10,748 Unrestricted funds Total 2024 Bgnk intereBi reNaa 4,851 4.851 6 Expendhur• on ralslng funds •) C95ts of g•neratln9 donations and legaeies lJnre$trl¢ted fund8 Re8trict•d funds Total 2025 Costs of ralshg donalw$ and legado$ 1,985 2.965 Unrestrlct8¢ funds Rpstrtcted fund Total 2024 Costs of ralslng donatlons and 18gades 24 2.354 Page 20
Encompass Southwest Notes to the Flnancial Statsmonts for thè Year Ended 31 Mereh 2025 7 Expenditure on ¢har5tsble actlTrAtle8 Unr•$trlct•d fund$ R•striet•d funds 2025 Note Ch8rilable aeiimties Alkncat•d support cost8 616,991 11.365 1.162,731 110 1,779,722 11.465 628,346 1,162.841 1.791.187 Unrestrl¢ted funds Re$tri¢tsd funds Totsl 2024 Not• Charitsbb Al¢oted SUprt costs 585,752 13.668 1,079,780 1.685,532 13.668 599,420 1.079.780 1,879.200 Pl 21
Encompass Southwest Notes to the Financial Ststements for the Year Ended 31 March 2025 8 Analysis of Support G08ts Support costs allocated io charitable •¢livities Support costs Totsl 2025 Total 2024 lees Payroll costs 9,304 2,181 11,465 11.862 2.161 11.465 13.668 9 Analysls of gr•nts 2025 2024 Analys1$ Grants lo Individua15 11.828 11.718 1Q Net In¢ominoUtg0ln9 r•SOu88 Net incomlngllotrtgoing) resource5 for thè include.. 2025 2024 Deweryath?n of re assets 5.413 7.218 11 Tru¥t¢¢$ remuneratlon and expens•¥ No trlees. nor any persons connected with tm. ha received any r8rnuneratn from the charity ng the year. No twslees have received Y i•imbursed expen$?¥ from Ihe tharity durirrfJ the year. 12 Staff eo•ts The aggre98¢e p8yroll cosis were as follows: 2025 2024 Slaff wats durfng the year w¢r¢: Wages and salariey S¢ual se(JJrity casls Pension costs 938.893 69.647 38.733 922.538 75.118 40.052 1,047,273 1,037.708 Page 22
Encompa55 Southwest Notes lo the Financial Ststements for tho Year Ended 31 March 2025 The averffje head count of employees n9 th8 year was 46 (2024.. 461. Tho average numter of fulktirne equivalenl employees dunno the year Is 8nalysed as follws.. 2025 2024 No Employees 27 No •mployee receNed emolumèrls of more than £60,000 durlng ¢ha yeai. 13 Audltors, examinatlon fees 2025 2024 Audit fre$ 11,862 14 Tangibl• flxed assets Motor vehiGles Total Ctssl At 1 Aprfl 2tr24 38,494 38.494 Al 31 Mard) 2025 38,494 38.4g4 Depreclation At 1 April 2024 Charge for Ihe ar Al 31 March 2025 16.842 5.413 16.842 S.413 22,255 22.2S5 Not book valuè At 31 Marth 2025 16239 16,239 At 31 March 2024 21,652 21.652 15 Dobto 2025 2024 Trade debtors Prepayments 70.875 4,992 75,867 113.031 1,4 114.521 Page 23
Encompass Southwest Notes to the Flnan¢lal Statements for the Year Ended 31 March 2025 16 Cr¢dltor¥: arnounts falling du• wlthln one y•ar 2025 2024 Trade cYe&tors Awuals 17,991 20.875 21.532 40.500 62.032 17 Penslon and other 5Gh•mes Deflngd ntribution penslon Scheme The thadty operates a defined nIr10n penslon sehemo. The penSn cosl charg0 for the year repr8senis (rlntributions payable by the tharity to Ihè schem? and amounted lo £38.516 12024 £40.0011. 18 Fvnd$ Balance at 1 Apr51 2024 Balance at 31 Mareh Z025 Incomlng Resourc•s reseurces expended Tr4n¥feryJ Unrn5tricted funds Genernl General Funds Contingency Fund Candar Athee Cenlre Supported Accomdation Complex Care T¢ams Wnlei Aecommo¢Sation Flx¢d ass•t8 180.703 32,369 3,493 10.Q)O 3Q8.215 1338,4301 (2,180} {10.018) 1249.1891 (1.7651 (22.3331 5.413 26.868 177,356 30.189 624 271.878 1.765 19.782 5,699 32,687 1,661 21.652 16.239 249.878 602.262 829.328 33,657 256.471 Regtrlcted funds Specifie Grants R&C Torrid9e and Wesl Oevon YES Youn9 People 20.599 111.4221 9.177 57.278 1S4,863} 12.615) 15.6001 14,8941 P8,8721 128,8491 3,500 OCF- Food for Tlwught BGET Moneywise Ripplo Proleci Houslng FIr31orr1gfy RSI HIU One Flow 6.620 29,227 17,500 11,7261 (6,679) 6.324 26.666 15.337 26.239 9.871 140.041 130,332 1123.9131 1131.4(XJl (15.8521 26.515 8.803 Pa9e 24
Encompass Southwest Notes to tha Financial Statements for the Year Ended 31 March 2025 8alanc• at 1 Aprjl 2024 8alance at 31 March 3025 Ineomlng R¢sourc?B resource$ expended Tr•n8f8rn èrave Spaces rDC Cowd Hardship Peer Researth Pilol OCC Public Health Youth llow Housin9 FIDW streeiSe Torrfdge OND Communily Ilow OND Secondary Ibw Core 20+ Commuiwty Menial He8Mh 141,e22 27.lJXI {142.0341 (21.34n 412 15.8531 39,285 29.439 20.(K)O 18.648 121.775 19.437 19.830) 130,4231 (20.OQXJI {18.4961 1122.CeO) {19.437) 110.000) Is.000} 15.546) 24,455 8.529 11521 50 235 10,000 16.614 107.387 118,0441 {131,5351 131 1.430 19.717 18.498) (9.9161 1888) 1.711 14,4731 National lottery high flow Salw streets AtcommodaiKJn Lockers HOPE KYN ght Sheller Lower Limb Flow ELHIU 18,076 6.367 9.916 13.645 26.429 17,923 31.100 16,66S 226,523 1,270,445 11.164.826) 132,219} (28.112) 126.6271 {16,6661 128.614 8,478 97,9)9 127.379 33.65 199.341 Total funds 3ri.257 1,872.707 1.794,152 455,812 Page 2S
Encompass Southwest Notes to the Financial Ststements for the Year Ended 31 March 2025 Ban¢t at 1 Aprll Incoming Resour 2023 resour¢ expended Baln¢e at 31 March 2024 Transfers UnreBtrlcted funds G¢ngral General Funds conngencY Fund Candar Advke Cèn Sutvorted Accomod8tlon Compl Care Tèam$ Wirfer Accowmodatic Fixed assels 142.495 7.369 355,995 1284,963) 132,8241 25,000 180.703 32.369 3,4S3 10,000 18,358 212.650 22,222 17.212 115,5551 1253.9111 122.2221 (15.5511 17,218 599.420 15.871 35,390 1,861 21.652 28.870 195,295 26.437 27.566 249.878 Reslrf¢ted funds Speufic Grants Contin9ency Fund5 R&C Torridge and Wesl Devon Children In Need 2016 BGET Monryse Riwe Project Housing FirStorridge RSI HIU One Flow Brave Spaces TOC Cowd Hardship Youth 0W OND Primary Stree*Se Tothdge OND C¢ynmunity flow ONO Secondary flow OPT Mental health Core 20+ Comrnunily Flow 2 Community Menlal HeaAh Lead National lottery high Ilow Safer streets Community mat¢èrs Natal G(vJ Fund Community Mental Heamh N8Vlgator 4,645 1,881 9.199 19.7641 14.0801 11,8811 60.626 {80,6261 {22,4361 128,9561 (13.8361 22.708 12721 3S,280 20,trJJ 6,324 26,686 20.522 114,316 54.498 172,964 27,C#JO 22,207 25,000 35,521 52,1Q6 19.437 1126,7731 148.2671 1182.2481 116.4301 {22.299} 143,426} 135.521) 173.7511 139.4241 132 124.0841 26.239 9.871 3.640 9,282 110,5701 6.621 18.403 6,529 23 21,880 212 12.7681 1641 121,8801 235 19.775 2.636 14,148 21,880 10.000 2.661 21.420 2.338 32,577 126.720 44.595 (34,231) (130,0641 138,5671 (1.00 18,076 8.367 150) 18.151 117,831) {5.3201 Pag8 26
Encompass Southwest Notes to the Financial Statements for tho Year Ended 31 March 2025 8alaneÈ at 1Apr 2023 Balance at 31 March 2024 Incomlng Rosourus resour¢g¥ •xpended Ti•n8f•rn A¢eommodation Lockers Mental Health Wwrter Pressure HOPE KYN Nl9ht Shelter EL HIU 4,0 145) 9.916 41,512 28.307 18.293 48.156 133.6121 {19.84gi 17,8151 146.2061 6.333 1.082,11 27.566 233,407 1.003,848 127,379 17.9CQI 6.858 8.478 50 Total funds 426,702 1.83LI.085 1.681.530 377,257 Unrestricied ful$ The trustee5 have designated part ol th8 unféstrited funds of Ihe ¢h8rity to ensure 1hat th• fund$ raised 8peaficaI for certain projects. and shown as such in Ihe restricted reserves. have lent resources to Ctynplete these projerls. Ihese funds are dèstgnai¢d from the genefal funtYraisirtsJ of th8 tharily. R&5trfcted Iwds Encompass Sotsthwest pro¥idès a vaiety of Services which it)clude S)1[$t supported housing and domeslic & sexual wolenee SUPPDrt to women wilh mulliple dis&lvanta9e5, rough Sleeper oulreach. Houslng First. young person'5 housing SUPPOrt, High Intensity User IHIUI, Mental Health Support. Monèy and Debl advlce and sp8aalisl 5upporled awommodalion. Many of the funding we rerElve is re51ricled lundirrfJ and lor 2024125 thi5 inclLwJe$ funding which will be carried over into the fc41owin9 nancAal yeaf.. Peer R¢search Pilot OCC, National Lottery High Fltrw and Ihe Epslern Localily High Intensity V$or Program. 19 Anatysis of net aS5•ts b8tween funds Unrestricted funds Genernl Totsl funds at 31 Mèr¢h 2025 Re$trl¢tod funds Tangibl¢ fixed as$ets Current assels Cuffeni liabillies 1fj,239 259.721 (19.4891 18.239 478,439 138,866 4S5.812 218.718 119.37 Tot81 net assets 2S8,471 199,341 Pag• 27
Encompass sOuthv8 Notes to the Financial Statemonts for thg Y¢ar Ended 31 March 2025 Unrestri¢lod fund¥ G?nerdl Totsl lund$ at 31 March 21)24 Restri¢l•d funds T8n91b fL¥ed assets Current assets Current Ilabiliti8S 21.852 254.898 125.6721 249.878 21.852 417,637 162.0321 162,n9 135.3601 127.379 Toial net ass8t8 377.257 20 Rlat•d party trJn¥•¢tlon¥ ring Ihe year. Ihe tharity paid £80.074 12024.. £19.S611 to North Devcn Againsl Dorne5ti¢ Abuse Limlied in respacl of 8 partnership agreernenl. They a150 rettived £4.V28 12024.. nif) from North Devon Against Domestie Ase Llmmed. ur1 the same partnership 8greemenl. Irene H¢xkin 18 a Tru$tee of both ch¥rtlie$. Page 28