2022-12-31-accounts

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F I G H T I N G T O E R A D I C A T E P O V E R T Y F R O M T H E U N I T E D K I N G D O M

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Registered charity number: 1146401 Company number: 07324296

CRISIS SUPPORT NPO OF THE 1 YEAR

OFFICERS AND PROFESSIONAL ADVISORS ................................................................................................ 4 REPORT OF THE TRUSTEES ........................................................................................................................ 5 STRUCTURE, GOVERNANCE AND MANAGEMENT .................................................................................... 5 RISK MANAGEMENT ................................................................................................................................. 5 OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT ........................................................................... 5 RESULTS FOR THE YEAR ............................................................................................................................ 5 RESERVES POLICY ...................................................................................................................................... 6 GOING CONCERN ...................................................................................................................................... 6 SHOCKS DUE TO COVID-19 PANDEMIC AND ITS LEGACY ......................................................................... 6 OUTLOOK .................................................................................................................................................. 6 SERVICE DELIVERY SUMMARY .................................................................................................................. 7 BENEFICIARIES .......................................................................................................................................... 8 Numbers ............................................................................................................................................... 8 Client age groups .................................................................................................................................. 8 CASE STUDIES (Sample) ............................................................................................................................ 9 Suffering illness / older person ............................................................................................................. 9 LGBTQ ................................................................................................................................................. 10 Ethnic Minorities / Family – children from disadvantaged background............................................. 11 Single Mum – children from disadvantaged background ................................................................... 12 Disability / older person / illness ........................................................................................................ 13 LOCATION(S) ........................................................................................................................................... 14 Community Support Hub, Filwood ..................................................................................................... 14 Urban Food Growing Site, Brislington ................................................................................................ 14 Administration Centre, Bradley Stoke, South Gloucestershire .......................................................... 15 ACTIVITIES ............................................................................................................................................... 15 One-2-One Weekly Support Package Elements:................................................................................. 15 Specialist Services, introduced as required include (funded separately): .......................................... 15 Group Activities: ................................................................................................................................. 16 Food Appeal Collections ..................................................................................................................... 16 Children’s Christmas Present Appeal .................................................................................................. 16 Community Meal Celebration ............................................................................................................. 17 Name the Bear Easter Competition. ................................................................................................... 17 OUTCOMES ............................................................................................................................................. 18 Reported changes (over a period of at least 6 weeks) ....................................................................... 19

RELATED PARTIES .................................................................................................................................... 20 AWARDS .................................................................................................................................................. 20 NATIONAL RECOGNITION ....................................................................................................................... 20 TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS ...................................... 21 INDEPENDENT EXAMINERS REPORT ....................................................................................................... 22 FINANCIAL ACCOUNTS 2022 ................................................................................................................... 23

OFFICERS AND PROFESSIONAL ADVISORS

TRUSTEES who have served during the year and up until the date of signing the report are: Nigel Goodway, Roger Wooldridge, Jonathan Evans, Colin Sainsbury.

New appointed trustees are:

Susan Brooks appointed on 26 October 2023; Tina Hammond appointed on 26 October 2023.

INDEPENDENT MANAGEMENT ADVISOR

INDEPENDENT HR ADVISOR

Anstey Barton Consulting Huntsham Tiverton EX16 7NG

BrightHR Peninsula Consulting Victoria Place Manchester M4 4FB

FINANCIAL OFFICER

INDEPENDENT SAFEGUARDING ADVISOR

Sue McQuaid Libra Accounting Services Ltd 54 Petherton Gardens Hengrove, Bristol BS14 9BS

Thirtyeight:one PO Box 133, Swanley Kent BR8 7UQ

BANKERS

INSURERS

HSBC Bank plc 431 Oxford Street London W1C 2DA

Zurich Insurance plc The Zurich Centre 3000 Parkway Whiteley, Fareham PO15 7JZ

PRINCIPAL & REGISTERED OFFICE OF THE CHARITY

ADMINISTRATION CENTRE OF THE CHARITY

10 Filwood Broadway Knowle Bristol BS4 1JL

Ground Floor & 2[nd] Floor Beech House, Brotherwood Court, Almondsbury South Gloucestershire BS32 4QW

INDEPENDENT ACCOUNTS EXAMINER

IMPACT MONITORING ADVISORS

Andy Forse FMAAT Causeway Accountancy 279 Lodge Causeway Bristol BS16 3RA

Clarity CIC The Old Bakery, Old Road Harbertonford Totnes TQ9 7TA

CASE MANAGEMENT SOFTWARE

Fully integrated bespoke case management and impact monitoring system designed on the APRICOT® software platform and underpinned by The Matthew Tree Project ‘Theory of Change Framework’.

REPORT OF THE TRUSTEES

The Board of Trustees present their annual report and the independently examined financial statements for the year ended 31 December 2022. These are prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity’s Trust Deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and Financial Reporting Standard 102 and the Companies Act 2006.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Mathew Tree Project was established in July 2010 and is a registered charity, number 1146401. The charitable Trust is registered as a company limited by guarantee, as defined by the Companies Act 2006. The governing document is its Memorandum and Articles of Association and is registered in England (company number 7324296).

The Charitable Company has no share capital, but under the terms of the Memorandum of Association, every member is liable to contribute a sum not exceeding £10 in the event of the Charitable Company being wound up.

The principal objects of the Charitable Company are:

“To relieve financial hardship amongst all peoples of all ages in the local communities in accordance with a Christian ethos whilst contributing towards the eradication of poverty in the UK, once and for all.”

RISK MANAGEMENT

The Trustees confirm that they regularly review the significant risks facing the Trust and have systems and procedures in place to mitigate those risks. The risk policy has adopted a risk mapping methodology that is applied to each identified risk, assessing the likelihood of it occurring and the severity of the impact of occurrence on the Trust.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission when exercising their powers and duties.

RESULTS FOR THE YEAR

The charity received income for the year of £307,717, (2021: £625,644), including £186,659 (2021: £389,117) of food gifts for distribution to those in need. Expenditure for the year was £392,363 (2021: £659,329).

RESERVES POLICY

The trustees aim to hold no more than £50,000 of free reserves. Any funds over this level are reinvested in the development of client services. At the end of the year, free reserves were £16,108, and at the end of 2021 free reserves were £34,530. Since the end of 2022 the financial position of the charity has improved. At the end of July 2023, free cash reserves stood at £40,093.

GOING CONCERN

After making enquiries, the Trustees have a reasonable expectation that the Trust has adequate resources to continue its objectives and activities for the public benefit for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.

Further details regarding the adoption of the going concern basis are in note 1 ‘Accounting Policies’ in the financial statements.

SHOCKS DUE TO COVID-19 PANDEMIC AND ITS LEGACY

Critical crisis support services were provided by The Matthew Tree Project throughout, and since Covid, as the charity is regarded as a provider of key frontline emergency support services for low income and vulnerable households. Covid-19 sharply increased demand on the charity, which continued after it was declared ‘over’ and significantly increased operational costs.

The period from Q3 2021 to Q2 2023 has been extremely challenging from a financial perspective. Due to a significant drop in funding, caused by several multi-year funding awards coming to an end and a general reduction in charity sector funding in the wake of the Covid crisis, the charity had to downsize and reduce operational costs to survive. This has been achieved in part by reducing our geographic reach. At Q3 2021 the charity was delivering the Rebuilding Lives Programme from five community hubs across Bristol and South Gloucestershire. Now we deliver the full programme from our main community support hub in Filwood (face-2-face) and provide what support we can remotely for those who are unable to get to our Filwood hub. To help us through this period we had to use our reserves and they reduced from £34k to £16k by the end of 2022.

We have been negatively impacted, not only by the cost-of-living crisis but also by the reduced funding in the charity sector.

OUTLOOK

It appears that since Q2 2023 more funding is becoming available for the type of crisis support work The Matthew Tree Project delivers, and we continue to work harder than ever to secure the funds we need to recover from the shocks of the previous 3 years.

Since February 2023, funding applications submitted, where decisions have been received, value £280,101 and we have received awards in the amount of £130,101 which is a conversion success rate of 46%. This is the highest conversion rate the charity has ever achieved in its 13-year history.

*Throughout 2023 the financial position of the charity has improved. At the end of July 2023, the balance sheet value has increased from £263,916 to £310,697.

We are feeling more confident for the future than we have since Q3 2021 and have valid reason to believe that by continuing to do what we are doing the charity will continue to recover financially from what has been a very challenging period.

SERVICE DELIVERY SUMMARY

Due to the financial constraints the charity has faced over the past 18 months and the changing needs of the people the charity serves, less resource has been committed to the costly distribution of food aid and a much greater focus has been given to improving the scope and effectiveness of support we provide in helping people overcome the underlying causes of their crisis and empowering people to rebuild a happier, healthier, and better future for themselves.

Despite the financial challenges, it is immensely satisfying that we have been able to continue to develop the impact and effectiveness of our unique Holistic Crisis Support Programme - Rebuilding Lives which consists of a central ‘main programme’ fully and seamlessly integrated with separately funded specialist services that together provide a wide range of expertly joined-up service elements together to create a unique and personally tailored ‘full support package’ around each vulnerable household in the programme, as shown by the diagram below.

The Rebuilding Lives Programme is shaped by the people it serves and has been continuously developed into a ‘gold standard’ service over the last 13 years. The key element of the programme is in the building of trusted relationships that are maintained throughout the client’s journey through the programme by the well trained and expertly supervised ‘frontline Team.’ The Rebuilding Lives Programme is skilled in identifying the underlying causes, challenges, and barriers to progress people are experiencing, agreeing

with them how to find a way to overcome the issues they face, and putting in place the ‘tools’ people need to rebuild a happier, healthier, better future.

Rebuilding Lives is a unique, holistic crisis support programme that engages on a long-term basis to (a) stabilise the immediate crisis; (b) provide substantive change; and (c) enable long-term transformational change.

We have a well-established and large network of over 90 statutory and non-statutory organisations who are approved and set up to refer vulnerable households to us via our secure online referral portal, Apricot. The link can be accessed via our web site ‘REFER CLIENT’ tab here: https://the-matthew-treeproject.org/). We also accept self-referral. This often comes by way of another group signposting people to us or one client telling someone they know to be struggling: a neighbour, friend, or family member, about the programme and their positive experience of it. Self-referral can happen in person, someone simply walking in, or we do get quite a high number messaging us via Facebook.

The Rebuilding Lives Programme is open to all. No-one is excluded. Referral criteria is that there is not enough income to cover essential bills such as food, fuel, and rent. Over 60% of referrals are at risk of becoming homeless. Our initial focus is to stabilise the immediate crisis and then to explore ways to maximise income and minimise expenditure. We take a ‘whole person’ holistic approach.

The lack of food or fuel is a signal that there are deeper problems. Rebuilding Lives is an early intervention programme, preventing homelessness by engaging with the vulnerably housed before it is too late. It is a Truly Holistic Tripartite Crisis Support Service addressing the multiple and complex underlying causes as well as the effects of poverty, characterized by the treatment of the whole person, considering 1) mental, 2) physical, and 3) social factors, rather than just the symptoms.

BENEFICIARIES

Because the Rebuilding Lives Programme is open to anyone in crisis, we have several clients from marginalised groups e.g., LGBTQ+; ethnic minorities; children and young people from disadvantaged backgrounds; people with disabilities; people suffering illness and disease; offenders and ex-offenders; and elderly people.

Rebuilding Lives is an early intervention programme, preventing homelessness by engaging with the vulnerably housed before it is too late.

Numbers
Number of people supported	10481
Adults	54.1%
Children	45.9%
Client age groups
16-25	9.0%
26-40	40.6%
41-60	40.0%
61+	10.4%

CASE STUDIES (Sample)

Beneficiary type	Suffering illness / older person
DP	‘DP’ is a 66-year-old lady we have been supporting since July 2023. ‘DP’ struggles with her mental health, depression, and anxiety, also struggles physically and needs a ground floor flat. ‘DP’s mental health has recently been exacerbated due to her living conditions, her neighbours have been abusing her and threatening her life and she fears every time she steps out of her flat.
Reason for referral	Helpwith movinghome & debts,cost of living
Referred by	Self-referral – recommended by previous client
Activities – what we did	• Set up email address and set up home-choice account. • Weekly bidding on home-choice. • Liaised with her housing officer to request increase in her housing band to improve chances of a successful bid to be able to move. • Pension credit application. • Private pension plan contacted to request withdrawal of monies. • Worked with Step change to sort out debts and look at different options. • Food • Emotional Support
Outcomes	• Successful increase to band 2 with her home-choice • Debt repayment plan in place for managed debt repayments • Pension credit awarded. • Successful bid on a new flat awarded and ‘D’ will be moving next week(w/c 25 September 2023).
Next steps	Will continue support and assist ‘DP’ with any household goods required for her new flat
Client Comment	“I didn’t realise how much you would be able to help me, and I am overwhelmed with what you have helped me achieve. Coming to you has changed my life and given me a shoulder to cry on when needed, thank you so muchfor allyour support I’m sograteful.”

Beneficiary type	LGBTQ
TA	‘TA’ is a 39-year-old single male, who suffers with depression and anxiety and has trouble with his neighbours, who he believes are abusive to him because is a gay man. He also has a difficult relationship with his housing rental landlord/company. He finds communication with organisations challenging.
Reason for referral	Low income and debt
Referred by	Rework
Activities – what we did	• Food • Emotional Support • Assisted with applying for, and securing job after 11 years unemployment. • Financial support (bus fare) to be able to get to his new job when he first started. • Provided a bike for travelling to work. • Advocated with his landlord with outstanding works on his property. • Advocated with energycompanies
Outcomes	• Successfully secured ‘TA’ a job with one of our strategic employer partners who provide supportive employment and ongoing support (McDonalds, Fishponds) • Reduced energy bills • Improved TA’s livingaccommodation
Next steps	We continue to work closely with TA and McDonalds to help TA is to hold down the job and become fully integrated back into the work market. There have been challenges which McDonalds and TMTP have helped TA with. TA is working 15 hours a week but needs more hours, so he can fully support himself. We are helping TA secure the hours he needs, either at McDonalds or with secondpart-timeposition elsewhere.
Client Comment	“I feel like you are the only one that has helped me, you helped me to get a job after not working for 11 years. You support me so much and I feel listened to. I am struggling with the cost of living and any money I have goes on gas and electric and without the food help you give me I would not be eating.”

Beneficiary / Type	Ethnic Minorities / Family – children from disadvantaged background
SS	‘SS’ is a 66-year-old man, married with 6 children, aged 1, 4, 10, 14, 16, and 18 yrs. When he first became a client, the family didn’t have enough money for food. His wife had recently had a baby and was not able to feed her baby because she was not eating herself, due to lack of money. The children did not have enough clothing and they lacked many basic household goods. Due to his limited English ‘SS’ didn’t understand communications from authorities and was constantly sanctioned and left with little to no money.
Reason for Referral	Benefit Delays/Low income
Date	November 2022 – May2023(case closed)
Referral from	A mother at the children’s school
Activities Removing barriers	• When ‘SS’ first came, he spoke very little English, originally from Senegal, also lived for many years in Portugal, we struggled to communicate with him and his wife. One of our other clients (G) was Senegalese and we connected them together. ‘G’ translated with ‘SS’ and us and we were better able to help. As the weeks/months have gone on, ‘SS’s English and circumstances have improved considerably. He came to our citizen voice group and made friends with the client that was helping him with translation (G). • Advocated on many occasions with Bristol City Council regarding his rent and council tax and set up repayment plans for outstanding debts. • Liaised with DWP, child benefit applications, regular assistance with ‘S’s U/C journal and account. • We helped with his C.V. and job applications. • Provided clothes and items, toys for the children and household appliances. • Liaised with the embassy
Outcome / Impact	The family were in temporary accommodation and have now been housed in a more permanent residence and are much more settled. Entitled benefits in place. ‘SS’ has a new job and can now support his familywithout our assistance.
Client Comment	“Amazing people, so helpful and make life a little bit easier with my family of 6. We are very grateful for all you’ve done for me and my family, with everything when we didn’t know where to turn, felt welcomed and enjoyed the support from you and also coming to the group and I made a friend. Thank you thank you so very much.”

Beneficiary type	Single Mum – children from disadvantaged background
JG	‘JG’ is a 30-year-old single mother to her 5-year-old son. She struggles with her mental and physical health and is constantly worried about money. ‘JG’ was working part time as a dinner lady but due to the loss of herjob is strugglingand has debts.
Reason for referral	Low income and debt
Referred by	Rework
Activities – what we did	• helped with benefit entitlements. • Application to Bristol Charities for a fridge / freezer • Phone calls / advocacy with BCC for Council Tax and Water debt • Emotional support • Food
Outcomes	• Benefits in place • Household goods provided. • Repayment debt plans set up. • Volunteering (with The Matthew Tree Project) set up to help ‘JG’ rebuild her confidence
Client Comment	“Coming to The Matthew Tree Project has really helped my mental health and anxiety issues. I have made new friends and I have started to volunteer, which gives me a lot of satisfaction and I feel I have a purpose in life. They have helped me with my debts and helped make phone calls to deal with my issues. Helped me get a new fridge freezer. Very friendly, always here to listen to everyone and they don’t judge you. Very lovely people, thankyou x”

Beneficiary type	Disability / older person / illness
JW	‘JW’ is now a 66-year-old lady and in receipt of pension, however when she came to us last year at 65 years, she had just lost her husband suddenly. ‘JW’s husband took care of all the household costs and ‘JW’ was at a loss of how to cope. Even though she had lived in her home for 30 years, due to rising costs and bedroom tax she decided she needed to downsize. ‘JW’ is not in good health and unable to work due to ill health, she suffers with COPD, arthritis, diabetes, and asthma. ‘JW’ was missing meals and not able to heat her home and had debts.
Reason for referral	Bereaved,cost of living
Referred by	Previous client(returned April 2023)
Activities – what we did	• Benefit claims • Email and home choice accounts set up – weekly bidding. • Food • Emotional Support • Advocacy with debt organisations • Grant applications for household items • Pension credit application
Outcomes	• Successful move to a one-bedroom bungalow • Successful grants awarded from BCC, St Monica Trust and Bristol Charities for a new bed, fridge freezer, carpets, and to get gas cooker repaired. • Overall,‘JW’ is in a much happierplace and more financial stable
Client Comment	“You have helped me so much, can’t thank you enough. I now have everything I need to be comfortable in my new home and am so much happier. Don’t know what I’d have done without your support at a time when I was so lost and upset, your kindness and coming in for a cuppa and a friendly welcome have meant so much to me. I think you are all lovely.”

LOCATION(S)

Community Support Hub, Filwood

The Rebuilding Lives Programme is delivered from the charity’s Community Support Hub located in the very heart of the Filwood community (BS4 1JN), open Monday to Friday (pictured right).

In addition to providing community engagement and holistic crisis support, the programme reduces isolation by bringing people together in a safe and socially vibrant environment, to help themselves, each other, and engage positively within the wider community where they live.

Filwood, one of the country's most disadvantaged communities is in the top 1.5% of most deprived neighbourhoods in the UK, has one of the highest levels of obesity (60.1%), child poverty (25.3%), 58.3% are claiming unemployment related benefits and only 2.4% have above average mental wellbeing. Poverty results in major health and social issues that are damaging for our citizens, costly for government and create a negative cycle from generation to generation.

We receive referrals from a wide range of statutory and non-statutory organisations and accept selfreferral. This often happens when an existing client or ex-client tells someone they know to be struggling of their positive experience within the programme.

Urban Food Growing Site, Brislington

The Matthew Tree Project run an urban food growing site in Brislington, Bristol (pictured below). The food grown is added to the food stocks of the charity to be distributed to vulnerable households who are unable to afford to eat properly. Food is grown using organic principles and clients receive food growing training, positive outdoor engagement with others (feeling part of a team and social interaction), and the sense of making a positive contribution towards the work of the charity.

Administration Centre, Bradley Stoke, South Gloucestershire

Left: The Matthew Tree Project occupy the Ground and 2[nd] Floor of Beech House, Bradley Stoke.

ACTIVITIES

The Rebuilding Lives Programme provides a range of activities, driven by client needs as determined by them:

One-2-One Weekly Support Package Elements:

Diagnosis & understanding of underlying causes & barriers to progress.
Advocacy
Befriending
Nutritional wellbeing (food & nutritional screening)
Free internet access
Free phone charging points
Support filling out forms, understanding & replying to letters.
Listening ear/emotional support
Accompanied appointments, hearings, assessments.
Volunteering opportunities (to build confidence and learn new skills)
Activities in support of addiction recovery
Social interaction/inclusion
Provision of essential household items (white/brown goods) grants
Provision of crisis grants to (a) pay off debt such as energy arrears; and (b) emergency payments to turn the gas/electric meter back on
Christmas presents (client’s children)
Transition/exit to independence support

Specialist Services, introduced as required include (funded separately):

Professional Counselling
Advice
Financial wellbeing
Skills training
Securing Employment

Group Activities:

Citizen Voice Group
Food Growing
Food Appeal Collections
Community Engagement, i.e., Name the Bear, Easter Competition
Children’s Christmas Present Appeal
Community Meal Celebrations

The Matthew Tree Project Holistic Crisis Support Hub is open Monday to Friday for clients to come depending upon their needs and circumstances. Every client is different, every client case is different and because of this a key feature of the Rebuilding Lives Programme is that it adapts to create a uniquely tailored package of end-to-end joined-up support around each vulnerable household. This means, for example, if a client needs access to the internet or to charge their phone, they can come every day to do this. However, other client needs will require expert advice, support, and interventions, such as applying for a crisis grant to clear fuel debt arrears or to turn the gas meter back on, so for this we make an appointment.

Monday to Wednesday & Friday (Community Support Hub) is when the food aid is distributed and one2one support sessions take place where next steps are agreed and required actions implemented. If someone is unable to come in person, because of sickness for example, then we provide telephone crisis support to discuss the pressing issues and next step actions.

Thursday (Community Support Hub) is when the Citizen Voice Group come together to discuss what challenges people are facing and what changes, if any, should be made to the Rebuilding Lives Programme. This is open to all clients to be part of – no-one is excluded. It is also a ‘social’ time where lunch is served, and people mingle. Many new friendships derive out of the time people spend together and it is due to the Citizen Voice Group that for the coming year the Rebuilding Lives Programme has been enhanced to where more time and expertise is devoted into helping people address the underlying causes of their crisis and removal of barriers to progress.

Wednesday (Food Growing Site) is the food growing site volunteering and training day.

Food Appeal Collections happen once a month in partnership with ASDA. This is where a team will ask shoppers, as they enter the store, to buy an extra item or two and pop it into our basket when they leave. This is a great source of food supplies and serves to publicly raise awareness of the issue of local poverty. Often conversations that take place during this activity can lead to new people volunteering or financially supporting the work of the charity.

Children’s Christmas Present Appeal Every December the charity works in partnership with several large employers in Bristol to ensure all the children being supported by the programme receive at least one brand new gift to open on Christmas Day. We provide a list of our children to each partner employer with the

age and sex of the child. Employees who choose to support the appeal pick one child and purchase a brand-new gift for that child for £10-£15 in value. Then, one evening in December we invite all those who have contributed by purchasing a gift to join the team for music and mince pies whilst wrapping all the gifts ready to be delivered to each vulnerable household before Christmas Day. Over 250 children benefited from this activity last Christmas.

Community Meal Celebration every December the charity works in partnership with one employer in Bristol to provide a Community Meal Celebration. Last December our partner for this event was AND Digital. This is always a wonderfully joyous occasion where many isolated and lonely people come together to enjoy, what for them will be their one and only festive feast of the Christmas season.

Name the Bear Easter Competition. At various points through the year, we organise community engagement events that are fun and encourage people to come together. In previous years we have put on Spring Fayre’s and November 5[th] firework display and BBQ’s. This year we ran a ‘Name the Bear’ Easter Competition that was aimed at the children in the community, many of whom walk past our Community Support Hub on their way to school. The Bear was displayed centre stage in our window and the children would come in to enter the name they choose for him/her. We then put on a buffet style food event to select the winning name, lucky dip style. Other prizes were donated by local businesses so that we were able to have multiple winners. The whole event was extremely popular.

The Rebuilding Lives Programme creates a community amongst its clients; a sense of value, belonging and ownership. This reduces isolation by bringing people together in a safe and socially vibrant environment, to help themselves, each other, and engage positively within the wider community where they live.

OUTCOMES

Our clients tell us they feel happier, calmer, manage stress better, have increased self-sufficiency, improved independence and resilience, increased aspirations, feel more confident, better able to build positive relationships. They say they engage more in the community where they live, parents say their children perform better at school, they manage money better, are better able to work as part of a team, stay in recovery, and are better able to secure and hold down a job.

The Rebuilding Lives Programme provides immediate relief, substantive change, and transformational change.

We encourage clients to set personal goals for themselves and then we provide support to enable the goals to be achieved. It is not for us to tell people what they should do or strive for, rather we work hard to empower each client to be in control of their journey through the programme and create the life they want. We know our intervention is successful by the change that occurs within each client’s life. Avoiding eviction; resolving debt; getting and holding down a job; maximising benefit income; reducing household expenditure; improved and better relationships; better housing conditions; increased self-confidence and self-esteem; learning new life skills (managing money better; cooking from scratch at home; food growing; Improved English language; IT skills); eating better and more healthily; improved mental health; staying in recovery from addiction; 42% of clients with children say school performance of their children improves since being in the programme.

An independent consultant was commissioned to evaluate the impact of our ‘Rebuilding Lives Support Programme’ and develop a theory of change framework (ToC) so that we can better understand the link between our ‘interventions and client ‘outcomes’ for each case. The ToC identified that the Rebuilding Lives Support Programme is meeting 6 higher level needs:

The need to feel safe and secure
The need to have improved health and wellbeing
The need to have support networks and feel connected
The need to have improved resilience
The need to have new or improved skills
The need to have hope and a purpose

As we work with the clients, we record any positive or negative change they tell us about and place it within the context of our ‘Theory of Change & Social Impact Measurement Framework’ which underpins the ‘Rebuilding Lives Support Programme’.

If a client tells us, for example, that their benefits are now in payment we would record a positive outcome for the payments and also another for the fact their financial situation has improved. By classifying these two positive changes and mapping them to the Theory of Change outcome groups we arrive at a count of positive change outcomes which measures the impact of our work with each client. So, the client’s benefit payment success will count towards ‘Reduced Material Deprivation’ and also ‘Increased feeling of being in control of money/budget’ as well as some Theory of Change measures.

Some of the outcomes in the Theory of Change Framework can occur frequently, such as the client having a more positive outlook or feeling happier, others will mostly be one-time changes such as moving to better accommodation.

Over the course of the last 5 years The Matthew Tree Project has designed a bespoke online case management software system based on the Apricot platform. Impact data is being collected at every interaction the client has with the programme. The case management system enables us to understand and improve the level of support provided and report on the impact of the programme to stakeholders and policy makers.

Reported changes (over a period of at least 6 weeks)
Sample size (cases)	60
Feeling happier	73.5%
Feeling calmer	72.4%
Managing stress better	66.3%
More positive about the future	68.1%
More able to access specialist services	79.9%
Increased self-sufficiency	82.2%
Improved independence and resilience	90.7%
Improved self-belief	78.3%
Feel more confident	69.8%
Increased aspirations	76.2%
More in control of own life (choices etc.)	47.0%
Developed new skills to be able to earn a living	48.5%
Improved budgeting skills/making money go further	63.9%
Debt has reduced	48.0%
I have done skills training or other courses since coming to TMTP	29.4%
Improved cooking skills	27.1%
Eating better	91.1%
Feeling healthier	70.7%
Putting on/losing weight - whichever is healthier	41.1%
Understanding and acknowledgement of root causes/issues	61.8%
Less worried about being homeless	33.0%
Improved mental wellbeing	93.9%
Better able to cope with crisis	99.0%
Improved school performance of children	42.0%
Feel less isolated	62.8%

RELATED PARTIES

The reason The Matthew Tree Project was established in 2010 is to:

RISE Social Enterprise has been established in the furtherance of this objective.

The Matthew Tree Project wholly own Rise Social Enterprise Limited, a company limited by shares number 10740064. See WWW.RISESOCIALENTERPRISE.CO.UK for more information.

AWARDS

The charity has won several awards in the last 12 months:

Bristol Prestige Award Winner for ‘ Best in Charitable Community Services’ 2022.
Innovation & Excellence Award Winner for ‘ Crisis Support NPO of the Year’ 2023.
AI Non-profit Organisation Award ‘Most Empowering Crisis Support Programme’ 2023.
Corporate Live Wire Global Award for ‘ Crisis Support NPO of the Year’ 2023.

NATIONAL RECOGNITION

New: Approved Referrer to Children in Need Essentials Family Fund

One of the recurring and most pressing ‘needs’ people have, is for a crisis grant and/or essential household items . The Matthew Tree Project is now an approved referrer to the Children in Need Essentials Family Fund which enables us to secure a range of essential items for households with children.

New: Strategic Partnership with Marmalade Restaurants, the Fishponds McDonald’s franchise owner

Helping people into [good] employment has always been a key element of our work, and this year we have been successful in the development of a key strategic partnership with large employer, McDonalds (Fishponds) where clients looking for work, often many years unemployed, are ‘given a chance’ and are supported in their re-integration into the workplace by the employer and The Matthew Tree Project.

National recognition has been achieved by way of an MBE awarded to Mark Goodway, Founder & CEO of The Matthew Tree Project, in the Kings Birthday Honours List, June 2023 for Services to Charity and to Disadvantaged People. Mark accepted the honour on behalf of the hundreds of people who have been involved with, and have supported The Matthew Tree Project since 2010, without which none of this would have been possible.

ITV News Upon announcement of the honour, featuring Mark:

(https://youtu.be/XEDDQ9w9sjI?feature=shared),

Bristol Post, featuring Mark: (https://www.bristolpost.co.uk/news/bristol-news/marks-tirelesscommitment-eradicating-poverty-8525997

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also directors of The Matthew Tree Project for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on ……………………………..……………and signed on their behalf by: 31/10/2023

Colin Sainsbury CMC FIC – Trustee Chair 31 October 2023

INDEPENDENT EXAMINERS REPORT

Independent examiner’s report to the trustees of The Matthew Tree Project

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022 .

Responsibilities and basis of report

As the charity’s trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

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

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ‘Association of Accounting Technicians’, which is one of the listed bodies.

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

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

Andy Forse FMAAT Causeway Accountancy 279 Lodge Causeway Fishponds Bristol BS15 3RA

Date: ………………………….. 31/10/2023

FINANCIAL ACCOUNTS 2022

NOTE Income from: Donations Grants receivable Charitable activities Other sources Total income Expenditure on: Raising funds Charitable activities 2 Total expenditure Net income/(expenditure) and net movement in funds 3 Total funds at 1 January 2022 10 Total funds at 31 December 2022 10	Unrestricted Restricted Total Funds Total Funds Funds Funds 2022 2021 £ £ £ £ 34,430.23 186,659.40 221,089.63 444,278.94 41,620.00 40,000.00 81,620.00 177,360.64 0 0 0 0 5,008.14 0 5,008.14 4,004.50
	81,058.37 226,659.40 307,717.77 625,644.08
	4,875.90 - 4,875.90 10,406.29 162,476.58 225,011.12 387,487.70 648,922.73
	167,352.48 225,011.12 392,363.60 659,329.02
	(86,294.11) 1,648.28 (84,645.83) (33,684.94) 259,620.42 88,941.94 348,562.36 382.247.30
	173,326.31 90,590.22 263,916.53 348,562.36

There are no recognised gains or losses other than the results for the year as set out above.

All activities are classed as continuing.

Fund-accounting comparative transactions are shown in note 4.

NOTE Fixed assets Tangible fixed assets 6 Investments 7 Current assets Debtors 8 Food stocks Rise loan account Cash at bank Creditors: amounts falling due within one year 9 Net current assets Restricted and unrestricted funds Unrestricted funds 11 Restricted funds 11 Total funds	2022 £ 26,863.52 1.00 26,864.52 0 4,623.70 245,586.76 16,108.47 266,318.93 - 29,266.92 263,916.53 204,992.98 58,923.55 263,916.08	2021 £ 34,081.96 1.00
		34,082.96 1,250.00 34,642.09 221,239.04 62,030.12
		319,161.25 - 4,681.85
		348,562.36
		88,942.28 259,620.08
		348,562.36

*See page 6, OUTLOOK. Throughout 2023 the financial position of the charity has improved. At the end of July 2023, the balance sheet value has increased to £310,697.

Net cash flow from operating activities 2022 (45,921.65) 2021 (87,080.88) Non-operational cash flows: Investing activities Investment income 0 0 Payments for tangible fixed assets 0 (2,083.98) Net cash inflow/(outflow) for the year A (45,921.65) (89,164.86) Cashflow Restrictions Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year. A Analysis of changes in cash during the year 2022 2021 Change £ £ £ Cash at bank and in hand 16,108.47 62,030.12 (45,921.65) B Analysis of changes in net debt At Cash flows Non cash flows At 01-Jan-22 31-Dec-22 £ £ £ £ Cash and cash equivalents Cash 62,030.12 (45,921.65) - 16,108.47 Total 62,030.12 (45,921.65) - 16,108.47	Net cash flow from operating activities 2022 (45,921.65) 2021 (87,080.88) Non-operational cash flows: Investing activities Investment income 0 0 Payments for tangible fixed assets 0 (2,083.98) Net cash inflow/(outflow) for the year A (45,921.65) (89,164.86) Cashflow Restrictions Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year. A Analysis of changes in cash during the year 2022 2021 Change £ £ £ Cash at bank and in hand 16,108.47 62,030.12 (45,921.65) B Analysis of changes in net debt At Cash flows Non cash flows At 01-Jan-22 31-Dec-22 £ £ £ £ Cash and cash equivalents Cash 62,030.12 (45,921.65) - 16,108.47 Total 62,030.12 (45,921.65) - 16,108.47	2021 (87,080.88) 0 (2,083.98)
		(89,164.86)
	Cash flows Non cash flows At 31-Dec-22 £ £ £ (45,921.65) - 16,108.47
62,030.12	(45,921.65) - 16,108.47

1 Accounting Policies

a) The financial statements have been prepared in accordance with the Charities Act 2011, the Companies Act 2006, Financial Reporting Standard FRS102, and the Charities' Statement of Recommended Practice (FRS102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The charity meets the definition of a public benefit entity under FRS102.

The trustees consider that the charity is able to continue as a going concern for at least the next twelve months. Please refer to the trustees' consideration in the Trustees' Report.

b) Income from donations is included when it is receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

c) Gifts in kind includes donated services and facilities which are recognised at a reasonable estimate of their gross value to the Charity. An equivalent amount has been included as expenditure under the appropriate heading in the Statement of Financial Activities.

d) Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure includes attributable VAT, which cannot be recovered.

e) Grants payable is charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure. f) Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment 5% per annum on a reducing balance basis Office equipment, furniture and fixtures 5% per annum on a reducing balance basis Motor vehicles 5% per annum on a reducing balance basis

g) Cash at bank includes cash and short-term highly liquid investments with a notice of withdrawal period of three months or less.

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

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

j) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

l) Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2 Costs of activities in furtherance of charity's objectives

Direct costs Food costs Premises Salaries Strategic partner grants Hardship grants Support costs Salaries Employer's pension costs Other staff costs Printing and stationery Meeting costs IT costs Motor and travel expenses Depreciation Miscellaneous expenses Governance costs Legal and professional fees Accountancy & Independent examiner’s fee	Total Funds Total Funds 2022 2021 £ £ 216,677.79 395,076.97 1,585.13 539.86 82,369.89 132,252.39 0 3,750.00 0 530.00
	300,632.81 531,069.50 67,325.82 72,598.41 2,641.20 2,768.36 370.61 717.35 589.42 9,880.04 634.20 416.35 1,226.46 6,529.91 6,208.15 6,438.03 7,218.44 10,701.12 133.87 2,382.21 326.72 3,350.28 180.00 2,071.20
	86,854.89 117,853.26
	387,487.70 648,992.76

4 Fund-accounting comparative figures Income from: Donations Grants receivable Charitable activities Other sources Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income/(expenditure) and net movement in funds Total funds at 1 January 2022 Total funds at 31 December 2022 5 Salaries Salaries & National Insurance Employer's pension contributions	General Funds £ 34,430.23 41,620.00 - 5,008.14	Restricted Total Funds Funds 2022 £ £ 186,659.40 221,089.63 40,000.00 81,620.00 - - - 5,008.14
	81,058.37	226,659.40 307,717.77
	4,875.90 134,976.28	- 4,875.90 252,511.42 387,487.70
	139,852.18	252,511.42 392,363.60
	(58,793.81) 195,115.08	(25,852.02) (84,645.83) 153,447.28 348,562.36
	136,321.27	127,595.26 263,916.53
		2022 2021 £ £ 155,500.70 204,850.80 2,641.20 2,768.36
		158,141.90 207,619.16

6 Tangible Fixed Assets

Cost At 1 January 2022 Additions At 31 December 2022 Depreciation At 1 January 2022 Charge for the year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 7 Investments 100% holding in subsidiary	Office equipment, Equipment fixtures & fittings £ £ 69,254.86 24,388.09	Motor vehicles Total £ £ 13,797.49 107,440.43
	69,254.86 24,388.09	13,797.49 107,440.43
	43,585.34 18,012.69 5,541.99 1,167.19	11,760.44 73,358.12 509.26 7,218.44
	49,127.33 19,179.88	12,269.70 80,576.91
	20,127.52 5,208.21	1,527.79 26,863.52
	26,836.70 5,208.21	2,036.86 34,081.86
		2022 2021 £ £ 1 1

RISE Social Enterprise Ltd (company number 10740064) is a subsidiary of the charity. At the end of the year, the company owed The Matthew Tree Project £245,586.76 (2021: £221,239).

8 Debtors Rental deposits	2022 2021 £ £ 0 1250
	0 1250

9 Creditors falling due within one year

Creditors falling due within one year
Creditors PAYE and NI, salaries	2022 2021 £ £ 1.00 1.00 29,265.92 4,680.85
	29,266.92 4,681.85

10 Movement in funds

Movement in funds
Restricted funds Key personnel salaries Food distribution operations Rebuilding Lives RISE Social Enterprise Data Analysis Officer Designated funds; Food stock funds Unrestricted general funds Total funds	At 1 Janaury Income Expenditure Transfers At 31 December 2022 2022 £ £ £ £ £ 0.30 - 0.30 - - 15,000.00 - 15,000.00 - - - 40,000.00 8,333.33 - 31,666.67 - - - - - 12,500.00 - 12,500.00 - - 34,642.09 186,659.40 216,677.79 - 4,623.70
	62,142.39 226,659.40 252,511.42 - 36,290.37
	286,419.94 81,058.37 139,852.18 - 227,626.13
	348,562.33 307,717.77 392,363.60 - 263,916.50

Unrestricted funds are available to be used at the discretion of the trustees in line with the charity's purposes.

Designated funds - The Food Stock fund represents gifts of food received during the year and food distributed to those in need. The balance at the end of the year is the value of food stocks held by the charity. Restricted funds - The Key personnel salaries fund includes grants received to fund the Chief Executive Officer's salary. The Food Distribution Operations fund includes grants received to fund the supervisor of this work. The Rebuilding Lives fund includes grants received towards running the charity's Rebuilding Lives Crisis Support Programme. Rise Social Enterprise fund - funds were received for setup costs and for a kitchen. Money Smart Work Wise - funds were received to enable work on this project Mobile Foodstore funds were received to help with the purchase of a lorry to set up a mobile store. The Data Analysis fund enables the charity to see where our work is needed most and evaluate the results of its operations.

11 Analysis of Net Assets Between Funds

Restricted funds Unrestricted funds Prior Year Restricted funds Unrestricted funds	Tangible Fixed Other Net Total Funds Assets Assets 2022 £ £ £ 36,290.37 36,290.37 26,864.52 200,761.64 227,626.16
	26,864.52 237,052.01 263,916.53
	Tangible Fixed Other Net Total Funds Assets Assets 2021 £ £ £ 88,942.25 88,942.25 34,082.96 225,537.12 259,620.08
	34,082.96 314,479.37 348,562.33

12 Related parties

There were no related party transactions during this, or the prior year, other than those noted elsewhere in the accounts. No trustees received or waived expense payments during either the current, or previous year.

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