MOORE Charity registration number 1148257 (Englond Wale¥l Cornpany registration number07945758 ACCOMMODATION CONCERN ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ACCOMMODATION CONCERN LEGAL AND ADMINISTRATWE INFORMATION Tru81•&8 Mrs B A Prince Mr G R Perkins Mr D Roche Ms K M Exall Ms S L Isaac¥on Mr O White (Appointed 20 Seplember 20241 Senior management J Z Moore Chief execuilva offi¢er IreJslgn8d g June 20251 Inierlm 8enlor diredor J Perry Charity numb•r (England and Wal•81 1146257 Company number 07945768 R•glst•r8d offlc• 1 M8adr)w Road KEtterinG Northarnplon8hir8 NN16 8TL Auditor Moore Qakley House Ha8dw8y BualnÈss Park 3 Saxon Way Wesl Corby Northamplonshire NN16 9EZ
ACCOMMODATION CONCERN CONTENTS Page Trustee5 report Stsl8meni of Iru8t883 respon8ibilitias Independent auditor's report 8-10 Stalement ol financial activities 11 8018nc4 shoel 12 Statement ol cash flows 13 Noles lo the financial 51atemen15 14-23
ACCOMMODATION CONCERN TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Th8 truslBes pr888nl Ih8ir annual r8PDri 8nd finan1 st8lBm8nts for th8 y88r 8nd8d 31 M8rch 2025. The linaftcial statements comply with the Charities Act, thè Charity's Constitution and Accounting and Reporting by Charities.. S1alement of Recommended PraGtsce applicable to charrties preparing their accounts in acGordance with the Financial Fleporling Siandard applicable in Ihe UK and Re-public ol Ireland IFRS1021 lupdaled 1 January 20191. obCtIV•S and actlvltles AccommcKJation Concem is registered with the Charity Commission. Its principal objectives are the prevention and relief of poverty and homelessness, by su¢h means as the Trustees from time lo lirne think lil. Public benefit The Trustee5 are satisfied that the Charily rneet5 Ihe definition ol 3 public benefit entity under FRS102 and acknowledge that the charity cornplies with Seclion 4 91 the Charities Acl 2006 iegarding providing a public benefit. They r¥ferrgd lo Ihe guidanrg In Ihg Chaiity Coffjm155lgn's 99n8wal 9uSdanGg Puwir Bengfil whgn rgvigwing alms an obj8cts and in planning future aclivitieg. ID particular, thg Tru5188s have consid8red how planned activities will contribulg 10 th8 8lm8 obj8clivgs Ihey h8vg $91. The Trusle8s 8nsure thal Ih8S8 gclivit185 8r8 carri8d oul lor th8 public b8n8fil by deliverfng s8rYlces that are valu8d by th8 people we 8UPPOrt and enable thos8 wllh r8sponslbllity In the sector lo d8velop and adopt best pracllce. thereby promotlng 8 transpzrenl and efficiently managed charfty that engenders public confidence and trugl. Accommodation Concem mel its charilable objectives during the period April 2024 to March 2025 by delivèring a divèrse range o15ervices to those in poverty, hardship. need and di51re55 In NortharnploTrshire through the prDjeGls oulined below. Achlevements and performance Accommodation Conc8m would lik8 to 8xprèss Its thanks to partnérs and fund8rs'. North Norlhamplonshire Council W83t NoMhamptonshir8 Counril Northamptonshira Heallhcare Foundation Trust INHFTI Support North Northanlg ISNNI D*sbOiogh Town W8Kar Tèsco KèttÈring Town Council Houslng Support Funa IHSFI Nallonwlde Glasspuol Thomas Brirnglon C2C Social nslion Doparimenl ol Work and Pgnfions Cummonwwal Hou51ng Garli¥ld Weston Grtrundworks St Martin In th& Fitslds Adi Group University of NorthBmpton
ACCOMMODATION CONCERN TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Projects Supportad Accommodatlan The Supported Awornrnodatn project wa5 established ju51 over nine years ago and ha5 steadily expanded 5inGe, The Gharty currently manages a total 0117 properties, including three homes leased from North Northamplonshire Council and 14 properties renled IrDm privalE landloid5. We anticipate adding at lea51 four MO properties duiing the 2025126 ypar. ol thg5e provide intgnsive housing 5UPPOrt 5pecrfiGally for single horngles5 individuals. As part of our ongoing development. we are piloting one property dedicated to recently re¢ogniseQ relugees, Support by a fo8$ibility Sludy hJnded by Commonw881 Housino. Our Supported Accommodation seNice is manag8d by our Supporied Accommodaliorn Manager and support8d by two Senior Tenaricy Support Wothefs, 8111 Ten8ncy Support WDrk8rs, a M&inienanc8 Oflicor. and two Adryiinistralors. This d8dieAt8d t•8m 8nsur•s &ll prop8ril8s enmply wllh r818vant r8gulatlons and th81 OLJr sèNIc8 Is pr8p8r8d lor LJpcx>ming changès und8r th Support¢d Aceommodatlon R¢gulatory Ovorslghl Act. a are proud lo se8 tormer r8sid¢nl$ giving back 8$ volunleots with Ihg Charity and we r$rn8in a¢tiVgly involved in th8 North Northarnpton5hire Council'5 Siipported AcMmOdatIOn Task and Finish Group. Looking 8h6•d, wè pl•n io ¢ontlnu& grovAng this prtsvlslon, with 4mbltloTh810 6xp8nd fJrthar 8eJ¢$8 North North8mpionshlr•. Rough $188p•r Inltl8tlvo prop•rtl•8 IFund•d by NNC through th• Mlnlstry for Houslng. Communltl•8, and Local Govemment IMHCLOI This proje¢l con¢lud8d in April 2025. wo are proud tsf ihg work w8 Qg11¥gi during thi8 period and undgc$t8nd Ih81 th8 inili81ive 18 now being conlinutrd in-house by NNC"s aw&id-winning Nev&r Giva Up Projecl. p8rt of the Rough SlÉTr&pèr Initiativ8 IRSII. The proj&c.I wa8 Iiirnd8d by NNC Ihrough the Ministry lor Housing, Communit168 and Lt)eal Govemn)8nl IMHCLGI up until April 2025. Although we no longer manage Ihese propertle5, we contlnue lo malntaln excellent ie10tlonshlps wllh the Rough Sleeper Outreach laarn and work clos8ly to support Ihas8 sl8•plThg rough across Northamplonshlra. During the project we managed six sell-conlained one-bedroom flats provided by NNC as part of the RSI Housing First accommodation nKJdel, we delivered inlensive housing support to entrenched rough sleepers 18cing signrficant barriers such as poor housing histories, acldictions, debts, and limiled engagement wlh agencies. We are pleased lo report remarkable succe55 with Ihis whort, wilh several residenls progressing la secure their own long-lerm accommodation. Advl¢e Cèntr• In the financial yoar 2024125, the Advir£ Centre at Ac¢grnmodation Concem managed 3.197 cases across debl, housing, and benefits. Through sirategi¢ partnerships with orgonisetions $u¢h 8¥ NHFT, Nationwide, HSF IDWP NNCI. Groundworf<, &né C2C, d8livorgiJ 14rgo18d évice projects th81 rg$ullFd in 8n 8$limalod £4.5 rnillion in fin$n¢ial u8in$ for our ¢lients, gncomp838ing debt wrillen off and benpfils o18imed To 8ll8urB th8 (x)nlinu8d qualily o189Mcg 8fflid51 growing dem8nd, our Advic8 Tearn Le8der h88 Ir8nsilioned inlD the rde of QLJallly M8nager. Th18 StrAt8gSc move undBr%r.ttra8 our commmenl to malntalnlng hlgh standards and compll8nce, exemplifled by our 100°A score in the re1 CMA debt audit Looking ahd. we are initiating a programrne of digitsl modemi8atson within the Advice Cenlrè. Thi8 includes devaloping in-house tools and e¥pbring the integotion of Al lo enhance Seice delivery, ensurirg we remain responsive to the evolvin9 needs and challenges ol the coming years.
ACCOMMODATION CONCERN TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 N4FT Our larg8St lund8r for Advice 8ervi¢8s remains as Nothampton8hire H&althcar8 NHS Foundation Trust INHFTI, through which WE SUPPOrted 817 clients during tha linancial year 2024125. The NHFT conlraci anabl&s us to provid& housing, d8bt, and beneftt5 lo patntS acros5 the whole Ot NorthafftptOn5hire, Including both North and W85t regions. We also maintain a cons1Stent presence al every Mind Crisis Caté throughoul the county, offering vit315UPPOrt in these CDmrnunity settings. a5 well as takn'ng referrE15 from Ihe Comrnunity Mental Health Teams Ac¢0mmlatIOn Con¢em plays gn a¢tivÈ part in Ihe Mental Health Transfom)ation Pilar 4nd supptyrts NHFT staff. as well as Service user5. Desborough Ubrary Desborough Town Welfare continues to fund a satellite advice service held on Thursday 2flernoons in Desborough. This service plays a crncial role in reaching local residenls who may find it difficult to access aur main office in Ketleiing. Household Support Fund IHSFI Projects- 2024125 NNC and DWP AccDmmDdalion Concem delivered three key projects urder the Householé Supporl Fund In partnership with North Northarnplonshire Council and the Department lor Work and Pensions, The Benefi15 Advice Project provided free, inLlependent welfare benefit5 advice across North Northamplonshire, facu5ing on wuln¢r2ble and low-income households. The projecl Gombined in-office advice lIh pro?clive outreach, including support for those digitally exduded or 5oGially isolaled. Advisers helped with new daims, ¥hanges ol GirGutn&lanGeS, disabilily benelil5, ovgrpaytnenis, and app8al8. onsuiing olignls could navigate Complex benefits Systgms gffg¢lively. The BUdgtrng and Finandal slIs Pr¢l¢l wa$ to Improv& financlal lir8¢Y by deliv¥ring work$hops and On10ne cfja¢hino on budgtsling, Inwme m8xlmi881K)n, 8nd m8n8ging •xptrns88. li tsru8led vuln8r8bl8 groups Indu(Jing th8 8ld8rly, rtrlug888, 8nd Ihosts exp8ri8n¢ing fu81 pov¥rly, in bolh town 8nd rur818ra89 Th8 wrvice &mph88isad pr8cli¢8110018, SMART g081 $8tling, and ongoing volunloèr coaching support. helping clients a¢hi&vo or68ler financial stability and Vasiliancè. The Floailng Tenancy Support Project provlded hollsllc len8rbCy 8U818lnrnenl supporf lo pr8v8ril horn81888ne85 atnorvJ vulnersble Indlvlduals across urb8n and rurgl North Northamptonshlre. Support Included practlcal help with budgeting, bill payments, property malnlenance. an(J personal challenges such as suL)stance rnlsuse and low sellosteem. The project used tools Ilka thè Houslro Outcomè Slar to t211or support plans and workad closèly wlth rèlatèd advico sarvlcès for a joined-up approach. More than 1 (XX) households We supported by these projects in 2W25. Togethar, these projects alm•d to provide COMphnSive flnanclal. houslng, and wèllbelng support to those lacing hardshlp during the ongoing cost of living crisi5. They focused Dn empowering clients with the Skills, knowledge, and practical a5S15tance needed lo secure and rnainlain Stable housing and improve their financial situations. SNN Support Norlh Northanls ISNNI is a Gg114borglivg inrtialiyplgd by Suppfjrt NDrtharnp¢onshirg, ?longsid9 kgy partners 5uGh as AccDtnmodalion ConG8m, SCRVE. Grvundwoth. North Northamplonshirp CoLJncil Thi5 PElrtngrship aitns It> provide iNipgret8d support lo 188idenls aGlQSS Norih Norlhamplov8hire. focusivg on delivering GOOTdinale¢ 8eTViCgS Ihal address housiThJ. debt. and ollr social needs. Undèr our Setyice Level Agrtyment ISLAI wilh SNN. A0mOdatIon Con(m delivers &xpert debl and housing a¢Jvi¢& lo individu81s and fawbi18 la(ang fivancial challenges. By working within Ihis collaboialive frarnework. we ensure Ihal dienly receive holi81ic suppofl tailored lo Ilieir specrfic circumstanoes. lacililaling improved oulcomes and lon9.lerm iesilience. Dernand for advlce sethce5 conllnues lo grow, and we are actlvely collsborating with loc£1 organls81ions to ensure thal 8varyon8 In naad can accass th• support Ihgy requlro.
ACCOMMODATION CONCERN TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 KCU l Trustee Trust Food Parcels In the lin8ndal yaar 2024125, Accommodgllon Concem di8tribLrted a total of 680 food parcels through the gen&rous SUPPDrt ol KCU and its parthershlp with the Trussell Trust. The esllmaled value Of these parcels Is 8pproxSmately £28.495, prOd1Th9 assèntial support to Indivlduals And IAmlliès ladng food In8ècuMty amld th6 ongolng CDAI of Ilvlng crisls. Importantly, each lood parcel is used as an opportunity to identify and address the underlying Issues Contributing to a client's need. Clients are 3skerJ rf Ihey requi further bssistance with the root causes ol their hardship, Bllowing us lo provide holistic support and avoid creating a dependency on food aid. Gla55pooI Fl•xlble Frontllne Fund Launched In Aprfl 2D24, the Glas5pr>ol Flexlble Frr>nMlne Fund Is Gla$5pooI Charlty Tru5fs sole grants programme. deslgned to support Indivlduals lacing flnancial hardshlp. Through thls Inltlauve. Irontlino Ofganisatlons Ilko Accommodatlon Concern rgc¥ive d¥diL£lt¥¢J budget& lu pruye yr£in15 direclly to th8lr Service users. I grdriLs' ar8 Intended lur e55ential il8m& and ServIc at 8nhance financial wellbelng and reduce distress. In the lingncial year 2024125, AccomrnodDtion Concern di8liibuted approximglely £55,fy)O in grant3 ID client6 au05s Ngrth Northarnpion5hire. These funds were ulilised lor essential household items such as carpels, rental deposits, and sup8rmarkel ¥ouch8rs. addressing in)ni8diale n88ds and coiilribuling lo clients, linancial slability. The flexibilily of Ilie fund allows us lo respond promplly @nd effectively to the diverse r8quirem8nls of those we supryjrt. Vletston Charity Awards & Pilotligh1360 A¢¢ommodalion Con¢ern wa$ honoured lo r•¢èiv¥ g W•ston eharity Awsrd. 8 ¢ollaboraiion b&lw•¥n th¥ ¢8r15&ld W8$ion Foundation 8nd Pilollighl. This pr8$ligious 8W8cd in¢luQ•d an unreslri¢led or8ni and 8¢C8ss 10 lh8 Pilollighl 36Q programme. an elghl-month168d&r8hlp ¢oa¢hlng Inlli81iv• dè$lgn8d to 8LJPPOrt ¢h8rltle$ In 8nh8n¢lng Ih&lr gir8t6gi¢ r&g115&nca. Throughout IhB prDgi8Tlltne, our senior eagement le8wn eng8ged wilh exp8118nced M8Vtor8 Irom diver8e 8ectors, focusing on organi5alional devebpm8nl. 8tr8legic planning, and long.tsrm su81ainability, While the Immediate oulcorn8s of this engagement were Ilmlted, the process prOljed valuable Snslghts Inlo our operaNonal dynamlcs and hlghllghted areas for future considerallon. We appreciate the opportunty to have pariicipated in this pmgramrne. as it underscorèd the importance of continuous reflection and adaptan'on In our efforts lo support individuals facing homelessness and housing challenges across Northamptonshire. Total Outputs Over the year, Ihe core learn supported 3006 Service users with a lolal 015409 i33Ug5 la 39% increase on la81 year'5 nuiiibers. Trii¥ ¥uppori was in tre form ol both face lo face and remote advice s858ions, visits, vid80 and lePhone calls, 8-Indi15 and lttlt¥rs. Wg submiltgd 555 charity appliLxlions for c118nls 8nabling £137,092.63 of whito goods rental d8POgi15 a1 8m8rgency v¢)uchars to ba oblained. Our Debt cenlre supported 410 perwl8 to hgve £1, 108,459.26 worth oldebl writl8n off illcluding £993,384.62 in 72 approved D6bt Relief Orders. We now have Iwo qu&lilled in-house Debt Rellef Order Intermedl8rl85. W8 5ubmlMod 1593 benafk daim%lappeals 18sulling In E2,136.161.35 01 bbneflls belng awarded to cli8nts.
ACCOMMODATION CONCERN TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review Thls has beèn a busy y&ar lèArThlng amb•ddlng new ways of warklThg lo b• responglvé the nèéds of those SeèKlng oJr hèlp, especially as we are seeing more in-work poverly and lo negative budgets wilhoul the usual incomè maximisalion solutions being available. The cost-of-living crisis continues ID affect everyone whatever their background or incorne,16% of our clients reported hawng no disability and around 17 /0 reported to currendy being in work. The Charity's total incorne Increased froffl £1,034,341 in 2023124 10 £1,541,043 lan Increase 0149%). The Charity conts'nued to keep expenditure to the minimum, Inuea5ing in line with the growth of the charity from £953,649 in 2023124 10 £1,500.524 In 2024125. The Charity made a surplus of £40,519 in 2024125 compared to a surplus of £80.692 in 2023124. Th8 ChariLy'S r85erves incr8aswJ from £196,003 at (h8 b8ginning ol the yeai lo £236,522 ai thé of lh8 financial year. Ai present the Charily's finances are sufficient and a lull review ¥f every loreGast that we will break even fur the next financial y9ai. Thtr Charily has, and will o)nlinug lo lo¢u$ on its 8lrgnglh$, rgviw ongoing wsis and ¢ommllmgnts ond identify now OPPCbrtunitie$ 8$ Ihey ari8¢. R080rv08 Policy The Chgriry needs reserves to ensure expendllure eoynmltments c8n L)e met Bs they fall due. Th8 Trusiees, aim Is to retAln reseNÈs In 8va118bl& e4sh of £150,000. Thls rKill¢y 1$ r¢vlew8d 8nnJAlly t¢ ènsuw thal It remAln8 proportlon8tÈ and reasonable. At the year end they had lolal reserves of £236,522, of Mthich £30,459 was reslricled. Rlgk Manag•mqnt The Trustees haye considered the major busine58 and Dperetio>nal risks which Ihe Charity faces confiirns Ihal Eysterns hav8 been eytablished 80 that necessary steps can be taken lo lesseTr Ihe8e risks. The SMT. has revigw8d all th8 HFI processes. as well as the H&alih & Safety and appointed Beswke Health and Sal&ty Ltd to overse8 this on behallol the Chority. The office provS8lon r8m8Sns fil lor purpos8 and m•8ts HSS regulatlons. St8ff conlnu8 lo work from lh8 offic8 bas• lor dellv¥ry sll¥l andlor hom¥ having Impl•mtrnl8d a hybrid working palt•m. The Trustees contSnue lo meel regularty and carefully conslder the rlsks of any new proleots. The trustees responslble for HR. Fln8n¢g Gov&rn&ncg conlinug lo $upporl Ihg SKIT tho ovfjrsSght ol thgse 8rg8$. Plan$ lor luturo p•rlod$ Th8 Ch8rity p18ns lo cons0lid818 118 txJnlirbu8d growlh Ihis y88r, whilst inv851igaling in ensuring Il has the infTrstrudur IBu8iness unltsl In place lo under pin and support 8 chorily ol thi6 scope, remll and slze. The priorily areas of locus r&m8in Its ¢eliv8r 8 high qu81ty. a¢cr8diled Advice Cenlre offering Housing. Dgbt & Welfare Benefit Advice alongside the practical opprxtuni1188 of also deliv8ring high qu81ily 8UPPOrtftd accommodation lo those homeless people in need. structur•. gov8mane• and manag•mont A¢¢ommod8lion Con¢em 1$ a rogi8t8red ¢h8rity. wul8lion no 1146257. AcetsMmtsd8tlon Concem Is IhÈ worklng nÈmÈ ef AttttmmcMY8llon CoAtém a eompany Ilmitèd by gu8rAnteÈ, company n 07945758. Gharty registration date - 6 March 2012. The gavernlng document Is Ihe Arlicles ol Assouatlon Incorporated on 10 February 2012. The control Df the charily rest5 witr the trustees whose names are sho below. The business of the charfly Is Conducted by the thalrperson and the Iruslees. The trustees meet on a regular basis lo administer Ihe affairs ol Charity.
ACCOMMODATION CONCERN TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Mrs C E Smilh-Haynes Mrs B A Princ8 Mr G R Perkins Mr D Roche Ms K M Ex811 Ms S L15aacson Ms D Belfon Mr S Wenham Mr O Whit8 Mrs J Maare IR2signed 1 April 20241 IRe$lgned 25 April 2024 IAppoint2d 20 September 2Q24 and re51gned 2 August 2U251 IAppoinlad 20 S6plemb8T 20241 IR&glgned 9 June 2O25 Recrultment and Appolntment of Trust•es Tlio Charity has a policy ol rscruiling naw Trus188s lo add lo divorsily ol thg wrrénl Board io In¢lud8 Indlvldu81$ from busing95, politics pracllc8. Polltl¢al donatlon# Th8r8 W8r8 no political donations durir)g the year. Ch8rilabl8 donatsans wer8 mado to various bodi85 In th8 norrn81 cours8 01 th8 charlty's activi1189. Audllor The auditor, Moortr, 18 dtremed to bts reappoinled under section 487{21 ol Ihe Companies Act 2006. The trustÉÉs raport was apprDvÉd by thè Board of Trustees. Mr C. R P¢rkln8 Trustee 19 September 2025
ACCOMMODATION CONCERN STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 Th8 truslBes, who 8r8 glso th8 directors of AccornniiKlalioTr Concem for the purpcbs8 of conip8ny 18w, ar8 f85PDnslbl8 for preparfng the Trustees Report and the fintn081 statements in 8ccordsnce with applicable law snd United Kingdorn Ac¢r)unting Stsnd8rds (United Kingdom Geneolly Acceptsd Accounting Practlcel. Company18w requirtrs Ihe trustees lo prepare fi'nancial stalements lor each financial year vlhith give & IrLJe mnd lair view of th¥ sl&te ol alfE)Irs ol Charity 8n¢J of Iho In¢omlng rosour¢8s and 8ppllcalon ol r*sDur¢es, In¢ludlng th8 In¢ome and xpondltJre, of the cl)arll8ble company for Ih$l y&8r. In proparin9 these financkgl statements. the Iruylee8 ar8 iequired lo,, select suitable accounting polKies and tt)en apply Ihem consis18nlly,' obseN8 Ilie m8lliods and principles in the Chaiities SORP., make judg8ni8nls and 8slirTid1S Ihal arFI r&asonablu und prud•nl', and pr•p818 th8 fln8na818lal8m8nls on lh& going concam basis un18ss Il Is Inapprttpri8t8 lo pr8sum8 Ih8t lh• ch8rlty wlll ¢ontlnLJe In opÉratlon. The truslees are responsible for keeping adequate accounting records Ihat disclose wllh reasonable accuracy al any tlme the financial posllk>n ol the charfty and enable thern ta ensure that the linanclal statements comply wlth Ihe Cornpanies Acl 2006. Thèy arè also responslble for saleguardln9 the assèts C)1 the charity and herce lor laklng reasonable steps lor the preventlon and deteclon ol Iraud and other irregularllles.
ACCOMMODATION CONCERN INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACCOMMODATION CONCERN Opinion Wa havè auditèd thè finAn¢lal ststamgnts of Aecommodallon Ctsncérn Ithe 'chaty.) for tho yaar ènded 31 Mar¢h 2025 whi¢h comprise the statèment of financial aelivilies. the balance sheel, the stalèmenl of cash flows and notes to Ihe linane4al Statements, including significanl accounting policies. The financial reporbrg framework that has been applied in their prepar3tion is applicable law and United Kingdom ArLounting Stand2rds. iTrcluding Financ4al ReFOrting Stsndard 1 02 The Financial Repoth'ng Sl?ndard applicable in the LJK and Republic of Ireland (United Kingdom Generally Accepted A¢Gounling PractiGel. In our opinKbn, Ihe Iinancjal staleffignls.. give a true and fair vi8w ol tha slats of Ihg ¢haritable company's affai[$ 48 al 31 M8r¢h 2025 and of its inc¢>ming ia$ourc&8 8nd application of r8sourc8$. foi the ye¥r Ihell end6d'. hav8 been prop8Tly prepared in accordance with United Kingdom Generally AccBpted AccounlirvJ Practice., and havg bggn prepargd in 4c¢ordan¢g with thg rgquirgtnpnts of lh9 Compani9$ kn12006. BA61s for oplrnlon We conducted our audit In accordance with Intemational Slandards on Auditing IUKI IISAS IUKII and applicable law. Our resPQnsibililies under Iho5E 51andard5 are luTihEr described in the Audilgrs responsibililJ¢5 for the audjl o(Ihe slalgnjerpls serlion ol our report, We are indppendgnl ol Ihg Eharily in acwrdaTrGg with the gthical rgquiremgn15 that arp relevanl to our audii ol Ihe linanc4al 51alemenls In the UK, ivcluding the FRC'5 Elhic81 Standard, and we have fulfi11gd our other elhical responsibililies in accordance with these requiremenls. Wg believe Ih81 Lhe audit evidence we h8Ye oblained is SuffionI 8nd appropriate to provido a b85is for oyr opinion. Con¢lu$ion8 rolatin9 to going ¢on¢¢m In 8udlllng Ihe Ilnonual slat8m•nls, hav• eoncludad that th• trusts8s LJS• tsl thè going coneèm basis ol accountlng in t prÈparsh"on of thè financial statèmènts Is AppropriÉta. 8asad an thÉ work v4È havè rf0m1èl, WÈ havè nol IdénNlléd any matèrlal uneènalntlèg ralatlng to èvènts or condltlons that Individually or eollecllvely, may cast slgrnlficant doubl on Ine charlvs ablllly lo conUnuÈ as a going concern lor a period of al least trorfelve months from when the financial slatemenls are aulhorised lor Issue. Our r¢sponsibiliti¢s and Ihe resport$ibilil&s ol the Irustees wilh resp9¢1 lo going con¢frrn are d&s¢ribtrd In thtr levant sections ol this report. Olh•r Inlomiatlon The other infomiAlion ¢omprlses Ihe InformaW¢n Included In thè Annu81 réport olh&r then the flrtancl81 stAtèm•ttt$ and our udltor's report thereon. Thè trusteès afft responsltsle lor the tsther lThlormation tontalned wh1n ihe annual report. Our oplnlon on the fi.nancial slalements does nut cDver the other inlormatilln and we do not express any form ol assurance condusion Ihereon. Our re¥ponsibilily Is to read Ihe other inlormats.on and, in doing so, consider whelhgr the other inlormaiion is malcrially in¢¢nsi510nl with Ihc financial statements er our knowledge obiained in the Gouf5e ol the audil. or olherwse aPkiE>ai¥ lo b¥ iiwt¥ii¥lly Iiiis51aled. 11 ¥ve I11t1fy ¥uch mJlo1i¥l iiiwiisisleribi3¥ or apparenl Mdl¥iial niisslaleiiwiil$, we are required lo doleimin¥ whether this givos ri¥¥ lu a malarial misstat¥molll ill the financial siatom¥Mls Ihemsolves. If. basvd an tho work we havtr performed, wtr wndudo that thoro is a mattrrial misslatemenl ol this olh¥r inlormalion. wtr ara roquirad to r8port that fHel. We h8ve nothing to report Sn Ihls regard. Mattors Dn whlch w• aro wulred to r•port by •xcoptlon We have nothing lo report in rB5PBCt ol following tnalter5 In 18181iDn to whSch the Ch8rlli85 (Atxounts and R8part51 Fl8gu18tioNs 2008 ryuir85 U5 ID ieport lo you rf, in our opinion= the Information glven In the financlal statements 15 Inconslstent In any materfal respect with 1he trustees report,. or sufficient aCunI1n9 records have not been kept., or the financial $181emenl8 81e not in agreement with the 8ccx)unlirbg rerArd8: or we have not received all the informBtIDn and explanations wo requlre for our audrt.
ACCOMMODATION CONCERN INDEPENDENT AUDITOR'S REPORT (CONTINUED} TO THE TRUSTEES OF ACCOMMODATION CONCERN Responsibilities of trustees As axplalned fully In th6 sIAtsmonl ol trustees r&Aponsibillties. tha trusTOeS, who aro also tba dlr&¢tors of the charity ftsr the purpose ol company law. are resp)Thsible for the preparation of the financial statements and for bèing sakn'sfied that they give a true and fair lew. and for such inlernal control a5 Ihe tswstees determine is n2cessary to enable Ihe preparation of financi31 statements that are free from rnaterial misslatemenl. whether due 10 fraud or error. In prep3ring the financial statements, Ime trustees are responsible for assessing Ihe Charity's ability lo conrinue as a going concern, disclosing, a5 applicable, rnall9 rglaled lo going wnGprn and using the going Gonrgrn b3si8 of arKounling unl955 ihg Iruslees either inlBnd to liquidat8 the charitabl8 (yjmpany or ID CBase opgr8tioll8, or h8vB no realistic allerTralivg bul to do so. Audltor's responslbllllles for Ihe audll of tho Ilnanclal statements We have been appointed as auditor under seetion 144 01 the Charities Act 2011 and rerA)rt in aCCDrdance 4Mlh the Act and relevanl regulath'ans made or hawng effect thereunder. Qur objecve5 are to ohlaln reasonable assurance about whether the Ilnancial statements as a whde are free from material mlsslatemenl, whelher dLJe to fraud or error. and ta Issue an audltoffs repon thot Includes our oplnlon. ReasonAble ossuran Is a hlgh level ol Assurancè bul Is nol 2 guarantee that an audit conducted a¢cor¢ancè wllh ISAS IUKI will ahvays detect H maierial mlgstaiemeni vthen fL e519. Mlsstatemenls can arise from traud or error and afft considered matelal If, Indmdually or in the aggregale, they COU rea50rably be expected lo influErce the econDmic decisiors of user5 taken on the basis ol these financial Statements. The extenl lo which our proGedures are capable ol tJele¢ling Irregularilies, including Iraud, is delailed below. Explanation a8 to what •xt8nt the audlt wa8 conBSdered capabla of dalacting irr•gularit1•8, including fraud Tho objoclives of our audit ITr respect ol fraud. are., to identt'fy and assess the risks ol material misstatemenl of the finonaBI statements due lo fraud.. to obtaln sufflclent approprfate audit evldence re9ardlng the assessed rfsks of material mlsslatement due lo fraud, Ihrough designing end Implemenllng approprlale responses lo those assessed r15ks.' and lo responL1 approprialely to Inslance5 01 Irpud or 5U5peclEd fraud identified during IhB audil. However, the prifflary re5POn5ibilily lor thB prevents'on and detects'on of fraud rests with iNJlh Thanagernenl and Ihose charged with governance of Ihe Gharily. Qur epprr)a¢h wo8 0$ follow$". W¢ obt&in¢d undor$landing ol Ihtr legal and rsgulalory rgquirgm&nts appli¢ab10 to tho ¢h8rily and ¢onsidfrrgd Ihal the tntisl Signifiearnl ale the Ch8ritie$ kn12022, UK finan81 r8podin9 standard8 as issued by th& Finan¢ial Reporling Council. And UK taxAtion Il$la110. Vve oblBined an understandirbg of how the charity complies wilh Ihese requirements by discu55ions wilh management and those charged with governance. Vve the ol tnolorial tnisstatewEnl pf the finencigl ¥lplemenls, iryrluding the risk of maleri&l mi¥slalemenl due lo fraud and hDW Il might occur. by holding discussion5 With management an(1 th05p charged wilh governanco, Wo inquired ol managm8n¢ and thos8 charg8d with gov8rnanG8 as to any known inslanc8s of non-cornplian( or SU8P8cl&d non-complian¢8 wilh laws and regulations. Bassd on this und8rst8nding. wa dèsiorb8d sp8cific appropri8t8 sjudit proc8durès to idbnlify instancès of non-cttmpliancè with laws 3nd regulAtion5. Thi5 includ8d making Ènquiries of managemènl Ènd Ihos8 chargèd with governance and obtaining additional corroborative evidence A futher description of our responsibilities Is availatyle on the Financi?1 Rep)rting Cguncil's website at.. http9Jlwww.fr¢.org.uV4udilor8resw)rnsibilili¢s. Thig des¢ripti¢n forms port of our 8udiloi's wpcjrl. Other matters whlch we ore requlred to address The comparative figure5 in these ffinancial statemellts have nol been subject to audit.
ACCOMMODATION CONCERN INDEPENDENT AUDITOR'S REPORT (CONTINUED} TO THE TRUSTEES OF ACCOMMODATION CONCERN Ug& of our report Thls report Is mAd& sol&ly to tha charlly s trSag, as a body, In accordance wlth Part 4 01 the Charltl8$ IAccounts And Reports) Regulations 2008. Our audit work has been undertaken so that we might slate lo Ihè charity s truslees those malters we ere required io stale to them in an auditorfs report and for no other purpose. To Ihe lullesl extent pemitted by law, we do not accepl or assume restM)nsibility to anyone other than the charity and the charrfys trustees as a body, for our audit work, for this repon, or for the opinions we have formed. Am8ndA E1ty ISonSor Stalutory Audllorl For and on behalf ol Moore, Stalutory Auditor Chartared AccountanlB Oakley House H8adway Buslness Pork 3 Saxon Way We51 Corby Northamptonshire NN189EZ 19 September 2025 Moore is eligib for appointment as aLJditor of Ihe charity by vlrtue ol its eligibility for appointment as audilor of a company under sects'on 1212 01 Ihe Companies 2006. 10-
ACCOMMODATION CONCERN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Urnrnstrlct•d funds Rastrlctèd funds Total Unrostrlct•d R•strlets fund8 funds 8$ 5181 a$ r&$tstsd 2024 2024 Total a$ rèstatgd 2024 2025 2025 2025 Nots8 Income from: Don8tions and legacies Charfl•t>le 8etlviNes Other Irading arlivits'es 20,211 418.015 20,211 865,59fj 13,614 489,788 13.614 528.955 447,581 39,167 655,236 655,236 491,772 491.772 Total Ineomo 1,093,462 447.581 1,541,043 995,174 39.167 1,034.341 Ex •ndltur• on: Charitabl8 actsvitsgs ExpridI1Ur on 1,157,653 342,871 1,500.524 934,173 19.476 953.649 Total ¢harltable èxpfrndlture 1,157,653 342,871 1,500,524 934, 173 19,476 953,649 Net {outgoingllinccming rOurc•S b•for• trasloTS 164.1911 104,710 40,519 51,001 19,fj91 80.692 Tr8nsf*rs belween funds 95,587 195,5671 Net income for the yparl Nèt movèmonl In funds 31,376 9.143 40,519 61,001 19,691 80,692 Fund b818rtcés 8t 1 April 2024 As originally reported Prior year adjustrnenl As restatèd 7, 749 83,469 91,218 64,320 (21.502) 42.818 134,L138 61, 967 196,003 113,686 1,825 115,311 113,686 1,625 115.311 Fund balan8 at 31 Mjrch 2025 206,063 30,459 236,522 174,687 21.316 196,003 The statement of fin8n¢i81 activilie$ includes all y8in$ 8nd108$85 recognisgd in the year. The statement of finaneial 8¢tivilies includes all gains and losses re¢ognisod in the year. All in¢ome and expenditu derive from continuing activitie5. Th8 $latemonl ol fin8ni>818¢livili8$ 01$0 ¢ompli8s with tho requir8ments for 8n income and exp¥ndilure account undor Iho Companltss Act 2006. 11
ACCOMMODATION CONCERN BALANCE SHEET ASAT31 MARCH2025 2025 2024 as coststod NoteB Current as5•ts Debtors Cash at bank and in hand 12 73.691 353.157 3g,143 577,542 426.848 616,685 Credilorn: amounls falling due within one y•ar 13 1190.3281 1420,6821 Net current asse 236,5Z2 190,003 The funds of the charlty RoStrl¢tad Inttomè funds Unrostriciod funds 15 16 30,459 206,063 21,316 174,667 236,522 196.003 The company 18 an1¢d to Ihè axèmpliorn from th6 8udil r8ouirom8nl ¢onlaiThid in s•¢liDrt 477 of the Ctsmp8ni68 Act 2006, for the year 8nded 31 March 2025. The truslEe8 ackTrtTrwledge IhEir rpBponsibililies for cgrvplying with the requiremeTrls o( the Cumpanies Acl 2006 wilh respect to aG¢ounts'ng records gnd the prep3ralion ol linano¥al slalements. The flnonclal 51aternenls were approved by the tru5tee5 on 19 September 2025 Mr G R Perkins Trust•è Company raglstration numb8r 07945758 (England and Walès) 12-
ACCOMMODATION CONCERN STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Not•$ C&$h flows from operating 8¢ti¥itiè8 Cash labsorbed bylloeneraied from operglions 21 1224.3851 379,184 Not ¢a8h 9•hgralod from Inv06tlng actlvlti Not cash generalod from flnanclng act111# Not {decrea8eyincrea8• in ca8h and ca8h equivalents 1224.3851 379.184 Cash and cash equiv81gnl8 81 beginning ol y88r 577,542 198.358 Cash and cash equlvalen15 al end of year 353,157 577.542 13-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity infomiation Acwmtn(¥Jabon ConGern 15 a public benefit enlily and a privat& Company limi by guaraniee. regist&red In United Kingdotn and 8 regislpred charily In Englgnd W8les. The oddrB$$ of thtr r8gi$tgred olfi¢& 1$ 1 M88dow Road, Ketteiiny. Northafflplon8hir8. NN16 8TL, Uniied Kingdom. 1.1 Accountlng conventlo The financial slal8ments have been prepared in accordance with th8 charity's governing document. Ihe Companies Acl 2006. FRS 102"Th& Finarncial R8ptsrting Standard applicable in lh8 UK arid Republic ol Ireland. I'FRS 102'18iid the Ch8ri118s SORP 'Accounling and R8porling by Chariti&s'. Stst8m8nt of R8mmand&d Practic8 8pplieAb18 to eharill8s prèparlng Ihelr ae£ounls in attcordaneè With th• FinÈnclal Rèportlng Standard 8pplltrAblè in Ih• UK and Rèpublic ol Ireland IFRS 10211off8ctlv& 1 J8nuAry 20191. Thè ehArfty Is • Publlc Ben8lt Enlity os dèfin&d by FR8 102 The financial stalements ar8 preparBd in slorling. which is the functional currency ol th8 charity. Monolary amounts in thèsè financlal statements are rounded lo tha nèarest £. Th8 financial stalemants hav b88n pr8par8d und8r tha historical cost convonb'on. Th principgl accountiro polici89 adoplgd 4r9 $91 out b810w. 1.2 Prltsr porlty(1 orror A prior period aéjustmenl has been indu¢Jed lo reverse deferred income incorrectly included in the 2024 finanrAal slatm¥i)ls, E)nd to r•c4assifiy Ih&Tr NHFT lui)d from rsliicld to unr8strict¥d. Se8 1)9tg 23 for lurlh•r d&iail. 1.3 Gging cDnc•m At tha Ilm8 ol approvlng th& financial slatom8nts, th8 truste8s havo a r8asonabla 8xp8clation Ihat th8 charlty has ad8qu8te r8sourcès to cornlinu8 in op8r8lional exisienca lor th8 lor858eabl8 futur•. Thus lh8 trusl••$ conunuo 10 adopt the going concern b551s of acc4)unling In preparing the financial slalemenls. 1.4 Charltable JndB Unr¥8lrict¥d funds sr8 availabl8 for uso at th8 discr8lion ol th8 Irusloos in furihoranc8 of Ih8ir charil8bl8 objectlVg5. Reslricled funds are subject to specific condition5 by donor5 or granlors as to how they may be used, The purposes and uses of ihe reslricled funds are sel out in the not85 lo Ihe linanual 51atemenls. Endowment funds are subject to speclf c ¢ondltSons by donors that the capital must be mglntalned by the charfty. 1.5 Incom• Income iy rgcognisgd whgn lh8 tharily is 1gg8lly 8nli118d ID 118ft9r 8ny p8rfortn8nc9 conditions have be8n rngl, Ihg amourn15 carn be rn98sJr8d rellably and n is probable that IncJ)me will be r1ved. Cash don?uons are recognised on re¢eipt. Other donalions are rewJnised oncg the charity has been nolilied of the donalion. unless perfgrmanc¢ condilions require deferral of the amounl. Income lax r¢coverabl¢ in relation to donations ro¢eiv8d und8r Gift Aid or ¢08ds ol covengnl 18 r8¢ognisgd al lh8 lime of the dw8tion. Legacies are recognised on receipt or otherwise rf the charity has been rotitied ol an irnpending distribution, the arnounl is known, and receipt is expected. If the amount is not knowr, the legacy is treated as a CJJnlingent asset.
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcle5 {Contlnued 1.6 Expondltur• Expenditur8 is rgcogni¥Bd Ihgre 15 alggal or GanslruGLive obligatign to transfer ewnomiG b?ng1il to a third p8ty, il is probabl8 Ihat a transfer ol economic benefits will be required in seluemenl. and the amount of Ihe obligation can bg m8asur8é reliably. Exp$nditura is classifièd by acb'vity. The cosls of Oach activity are madè up of thè total of diwcl cosls and shared coslg. intluding suppod costs invDlvad in und$rtaking aach activity. Dir8Ct costs attribulablb trj a singlè activity arè allocal8d diractly lo thal activity. Sharèd cttsts which contribute tt mora than ane activity and support Costs whith am not attributablÈ to a 51ngle attivity arè apportioned bèlween those activities on a basis consi5tenl with the use of resource5. Cenlral staff G03ts are allo&3ted on the basis Ot time 5pEnl, and depreciation charge5 are alloGaled on the portian ol the asscl'5 Use, 1.7 Cash and cash equlvaknts Cash ond cash equlvalents Include pash In hand. deposits held al call wllh banks. other 5hort-lem Ilquld investments wlth anglnal mAlurltles ol three months or less. and bBnk overdrafts. 8ank overdrafts are shown wllhln borrowlngs In 1.8 Flnanclal Instrum•nts ThÈ charity has elected to apply thé prevlslons ol Séctlon 11 'Baslc Financlal Instmmènts, and Sèellan 12 '0ther Fln8ncl81 Instruments Issues, ol FRS 102 10 811 of ts Iln8ncl81 instruments. Financlal inslruments are recc¥3nlsed In the chartly's balance sheet when the charity become5 paty to the contractual provislons ol th• Instrument. Financial 8S8et8 8nd liabililie$ are tsflsel, wilh the nel amount$ pre8enled in tha Iinancial st8men1$, when Ihtrre is 8 18U811y ernforc8abl8 right lo sel off ttr8 r8¢ogni80d 8mounl8 8nd thère 18 8n IntonliL)n lo $01110 on 8 not b88is or to r081i80 the a$s81 an¢J settle the li8biliiy simultaneously. Baslc flnanclal assels, trIch Include debtors and casn and bank balances, are Inlfjally measured al Iransaaion pdce including tronsa¢tiov Gosts avd are 5ub5equenUy Garried al aTVQrti%d w51 u51llg IhE effeGlivE inleresl rnelhtyj unless the arrangemenl cDn51ilulE5 a linanGing transaction, where the Iran5aclioTI 15 rnea5ured al the pre5enl value pl tre future receip15 discounted al a markel rale ol ir)teresl. Financial asseis classified a5 receivable wilhin one year are not amortlS8LI. Basle Ilnanel81 Ilablllil•s Bo$lc fln4nclo1 Ilablllll8s. ineludlng ¢r8diiors #nd bankloons are inlll8lly r8wgnisgd al Iransattion prlcfj unl85s Ihfj 8rr8nyoms)ni o)n$iiluie$ a financlng Iransa¢tlon, wher& the d&bt Snslrum8nt Is measured 8t the presèni valu6 d Iho lulure payments dis¢ounled 818 mèikal f8ta of inl8résl. Fin8llC181 li8bilili&$ ¢lÉJS8ili6d 88 P8y8ble wilhin one y•8r 8re not amorti$ed. Debt instruments are SLJbsequently carried at amortised casl. using the effeth.ve interest rate method. Tmde cdItorS are obligations to pay for goods or services thal have been acquired In ihe ordinary ojurse of operallons from suppliers. Amounts payable are classified as current Iiabililie5 11 payment is due within one year or le5S. If not, they are presented as non-current liabilities. Trade creditors are recognis8d initsally at Iransacuon Pri and subsequenlly measured al aniortised cost using the effective interest rnelhod. D8r8cognlllon of flnanclal Ilabllttl•s Financial liabililies are derecognised when the charity s contractual oblwalions expire or are discharged or cancelled. 15-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcle5 {Contlnued 1.9 Taxatlon As 3 charity, CoTrcern is gxetnpl from lax on incorne and gains falling within S9Gtivn 478 of the Corporation Taxes Act 2010, or Section 256 of TaxalioTr gl Ch8rgeable Gains Act 1992. No charges have arisen. 1.10 Retlrement b¢n¢fits Conliibulions w delin8d contribution plans ar8 recognised as an exp8llse in the period in which the r8lat8d service Is provided. Prepaid coiiliibulions are recognised as an ass81 to th8 exltriil Ihat the prtspaym8nt will lead 10 8 raduelior) in ILJtur8 p8ymants or & ttash r•lurnd. Wh8n wntrfbutSons $ro not axp8J&d to bo settléd wholly wllhln 12 months of tha •nd ¢1 tha rèportin9 dat& In whlch tha •mplows render thg rel8led service. the Ilabllty Is m8asured on a discountèd pr888nt valu8 b8$1s. Thè unwlndlng ol th• discount Is rewnised a5 an •xp•nsè In th• period in which it ari58S. 1.11 Llmlted by guarantea The Company is Iimiled by guarant¢¢. Each ol Ihe membtrrs has agreed io ¢ontribule to the assels in Ihe ¢v¢nt of a dg1icien¢y gn winding up uf 8n am¢unl not gx¢egding £1. crftlcal a¢countlng •$tlmat•s and Judgémonts In Ihe application al the charily's accoullb'ng pJlicies the Iruslees are required lo make judg8Tnents, estimates and as8UIIIPlions aboul th8 c4rryiny amL)unt ol asseis 81)d liabiliti Ihal 8r* nol r8adily 8pparenl Ironi olh8r sourc88. Thg o$1iwo1•$ and a$s01¥d assuinpli¥n$ ar• l)gs¥Q on hi8lori¢al gxpori•n¥8 g1)d olh8r f¥rt)r$ Ihot arg ¢on$id¥rt3d lo be relevont. A¢lu91 f118 may diff¥r Irom Ihg90 (IMt$s. Th8 e81im8tes 8nd underlyng 8ssumptions 8re reviewgd on 8n ongoing b8sis. Revision8 10 8¢counling ostimatos ar9 re¢ogniwJ in the period in which the e$limale 15 revised where the revision alfecls only that period, or in the period of the revision and future periods Whe the revision affects both curren1 and future periods. Ineomo Irom donatlons and logac5 Unrastrletèd funds 2028 Unrèstrlctèd funds 2024 Donations alld gifts 20,211 13,614 16-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activiti88 as rostatod CharltablÈ Incom• Chxrllablè Incom• 2025 2024 Grant Income Service5 provided under contract 500,596 365,000 210,819 318,136 865,596 528,955 Analysls by lund Unr851ric18d fund8 Restricted funds 418,015 447,581 489.788 39.167 865.596 528.955 Oth•r Iradlng a¢tlvltl•$ Unr•8trl¢t•d Unr•¥lrlct•d funds funds 2025 2024 Income from Tenants - Housing Benefit Income from Tenants . Tenanl Conlrlbullons 627.211 28,025 486.407 655,236 491.772 17-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activitieB Expenditure Expenditure on charltabl• on charltabl• activitie aGtiviti 2025 2024 Dlrect cost5 Ch&ritable expenditure 749,605 338.568 share tsf supptsrt and gov¢rnan¢e ¢osls (see note 7} Support Governancg 741,575 9,344 615.5B1 1.500 7,,524 953,849 Analysls by lund Unreslricled funds Rastricted lunds 1,157,653 342,871 934.173 19,476 1,500,524 953,649 Support costs Support costs Gov•rnanc• costs 2025Support cogt8 Gov•rnanE• costs 2024 staff cJ)sts InsurancÉ Rgp8irs rgngwals GÈnÈral offica Premlses costs Legal and professional Finance cosls Actlvlly resource cosls Advertising & website Cammunicatlons and IT Cleaning 833,833 12,819 519 633.833 12.819 519 6,446 41.456 4,612 295 921 1.009 21,080 3.914 4.951 9.720 49T,659 9,799 497.659 9,799 14,433 44,729 11,530 162 8,610 14,433 44.729 11,530 162 8,610 41,456 ,612 295 921 1,009 21,080 3,914 4,951 9,720 18,471 18,471 1.140 4.655 4,394 4,655 4,394 T18v&I 8nd subsislen¢e Independent examination lee Audit fèas 1,500 1.500 9.344 741 575 615,b81 1.500 611,UB1 An8lysed betsv88n Charitable activities 741,575 750,919 615,581 1,500 617,081 16-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movernent in funds 2025 2024 Tho nel mov8mBnl in funds is staled afier chargingllcr8dilingl.. Fees payable loi the audil ol the tharity's linan(aal slalemenls 1,500 Tru8t008 None of th8 Irusta•s lor Any pèrsons conn8ctèd wllh Ihèml r8C81v8d Any r8fflunèration or b8n*fils from th• ch8rily durfn9 the yeAr. 10 Employee5 The fivergge monlhly number of employees durfng the year was., 2025 Numb&r 2024 Numbèr 30 18 Employment cos1¥ 2025 2024 W8gas and salBrl88 850,118 506,647 The fiurnr of ompioyees whose annual remunèwtion was more than £60,OOQ is as follows.. 2025 Numb•r 2024 Nurnr £60,001 to £70,000 R•mun¢ratlon of k•y m8nÈgèm•nt p•rsonno1 The ieiiiuiitsralion ol Key Indridutririeril ptristsnnel was as lollow8'. 2025 2024 Aggregate compen5atlDn 68,250 50,076 Taxation Th8 charity 1$ exempl frorr taxation on its activilie8 because 811 118 in(xm is applied lor charitabl8 purposey 19-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Deblor8 2025 2024 Amounts falling due within one year: Trade deblors olher debtors Prepayments and accrued income 3,932 46,920 22,839 207 20,117 18.819 73,691 39,143 13 Creditors.. amounts falling due wilhin one year ZQ25 2024 Trade creditors Ac¢ru01$ and d&f8rred Income 210 190,116 20.012 4fy),670 190,326 420.682 14 Gov•rnm8nt grants Grant Income of £155,17112024 £387,506) has be8n dolerr8d lo 2025126 Iln&ncl81 y88r 89 hag been r8c4Iv8d ahoad of th8 oranl p8dod it r8lat8s 10. Durtn9 tha curTènt financlal yoar £387,506 was ra18as Intrj Incoma. 1 S Rastrlet•d lunds ThE reglri¢led lunds of th¢ ¢harily wmprise Ihtr unexp¢nded bal4n¢e? of donolion¥ groril¥ held on Iru¥l subjoGt Io sp&cifiG GonQition$ by donor$ w$ 1¢ how Ihpy may bg U$od. Al 1 Aprll 2024 In¢omlng resources Rg$our¢g$ expended Transfgrs Al 31 March 2025 Lloyds Tudcr HSF Natiowide VRF Projtrd GlassrJ)ol Commonweal HLbJsing Advi88 UK SNN VRF Desborough Library Thom?s Bringlgn Foundation 10.485 10,831 110.4851 27,500 304,006 40,000 480 55,000 132.1941 1218,9241 124.8261 6,137 185,0821 15.174 480 11.0401 13.DOOI 156.0401 13.IK)01 11,IK)01 11.gJ71 11801 1.000 8,615 180 4.800 6,000 6.708 9,600 6,000 21.316 447,581 1942.8711 195,5671 30,459 .20-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Re5trlcted fund5 {Contlnued Prèvlaus yèar as rèstatèd.. At 1 Aprll 2023 Ineomlng r080urco8 Rèsoureès 8xp•nd8d 7ransfèYs At 31 March 2024 LIDyd5 Tudor {1,8331 3.458 22,500 16.667 110,1821 19,2941 10.465 10,831 1.625 39.167 119,4781 21,316 16 Unr•strlct•d funds The unreslricled ndS of the charlty comprfse Ihp unexpended balances af donatlons and grants whlch are not SLJbjecl to speclffic condltions by donors Snd grantors £s to how they may be used. These include deslgnated funds which have bè&n set Asl(Je out ol unrèstrlctèd lunds by Ihè Irusleos for specific purposes. Al 1 April 2014 Incoming rosourcos Resources èxpended Transfe Al 31 March 202S GBll8ral lund8 174.687 1.093.462 {1.167.6531 95,587 206.063 Pr•vlau8 y•ar a8 r•itat•d'. At 1 Aprll 2023 Ineomlng resgurces R•soure•8 vxpended Transf•rn At 31 March 2024 General fund8 113.886 995,174 1934,1731 174,687 17 Analy81• Df n•t a6W•t8 b•tw••n fund¥ Unr•Btrlct•d funds 2025 R•strlct•d funds 2025 Total Unr•8trlcl•d funds 2024 R•gtrlct•d funds 2024 Total 2025 2024 Fund balanGeS ¥131 Mar¢h 2025 aro rgprgsonlad by.. Current as5Blsllliabilili8sl 238,522 236,522 196,003 198.003 23e,522 236,522 196,003 196,003 18 Deflned contrlbutlon plans Th6 amount recognised in incxjme or &xpen(Jiluro as an expense in relation lo defined contributions plans was £15.164 12024- £9,635) 21
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Operating lease commitments Al tha retrng d2ts th& charlty had oulslandlng commitments for fulure mlnlmum laasè paym•nt$ under non-cancellable operating lea9es, fall due as follows- 2025 2024 Wrfhin one year Bètwèen Iwo and fiv8 y8ar$ 197,633 142,430 104,g68 114.010 340,063 218.978 20 Related party transactlon$ There were no disclosable lated party transactions during the year12024 £nill. 21 Co$h {8b$ortO byllgonorat•d Irom oyrotlons 2025 2024 Surplus for the year 40,519 80,e92 Mov•ment8 In workln9 ¢8plt•l'. IlncrEasel in debtor5 ID8ereasèlllncr8&s• In cr8dStor$ I34,8) 1230,3561 135,2831 333,775 Cash (absorbed byYBenerated Ir?m operationj 1224,3851 379.184 Analys1$ of ¢h•ngo8 In n•t fund8 The charity had no malerial debt during the year. .22-
ACCOMMODATION CONCERN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Prior period adjustment Changes to the balance sh••t At 21 Mar¢h 2024 As previou¥ly reported AdluslrnEnt As re¥tatEd Creditors due within one year olher oredilors 1482.6491 61,967 1420.B821 Capital funds Incon)& fund$ R95tricied funds Unresliicled funds 42,81 91,218 121,5021 83,469 21.316 174.687 Total equity 134,03e 61,967 198,003 Changw to th• profll and loss account Pèrfod ollded 31 March 2024 A$ prevl¢u$ly Adlu8lment A8 roOtal•d r9PQrtod Donallons and legacles Charitable activities Qlh81 trading activiti88 13,614 466,988 491,772 13.614 528,955 491.772 61,967 972,374 61,967 1,034,341 Exp8n(Jllur8 Oll.. Charitable activi.e3 953,649 953,e49 1953.fj491 1953.8491 Net rnov8ment in lundE 18,725 61,967 80,692 A prior period adjustment has been Included lo reverse deferred Income incorrecuy Induded in the 2024 financial stalemtrnt5. NHFT Incoma and trxpanstrs hava also baen raclassilied as unrtrstricted funds. .23-
This document 'aS delivered using electronic coniinunications and authenticated iii accordance Ni'ith tlie rcgistrar's rulcs rclating to clcctronic forni, aiithciitication and inanncr of deliiicry iindcr scction 1072 of tlic C'oinpanics Act 2006.