2025-03-31-accounts

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD Report and Accounts

year ended: 31 March 2025

CONTENTS

	Page
Company Information	1
Directors’ Report	2-5
Independent Examiner’s Report	6
Statement of Financial Activities	7
Balance Sheet	8
Cashflow Statement	9
Notes to the Accounts	10-12

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

FOR THE YEAR ENDED 31 MARCH 2025

COMPANY INFORMATION

Directors / Trustees:	Ian Drury (Chair)
	Corinna Creasy (Vice-Chair)
	Jerome Iletuma (appointed 12thSeptember 2024)
	(Treasurer)
	Ben Gbeve (Secretary)
	Tim Coles (appointed 12thSeptember 2024)
	Rev Daniel Gates
	Katherine Phillips
	Sean Walter-Browne
Key Staff:	David Hoskins – Charity Director
Governing Document:	Memorandum and Articles of Association dated 10
	January 2012 as amended by special resolutions dated
	12 June 2012
Company Regisration Number:	07904107
Charity Registration Number:	1148362
Registered Office:	8 Church End
	Walthamstow
	London E17 9RJ
Operational address:	24 Brookscroft (YMCA) 640 Forest Road 11
	Walthamstow
	London E17 3EF
Bookkeeper:	Connect Supply Limited.
	Registered Company 13312279.
	Registered in England and Wales.
Bankers:	Cooperative Bank Plc (Business Account)
	P O Box 250, Delf House, Southway
	Skelmersdale WN8 6WT
	CCLA Good Investment (COIF Charities Deposit Fund)
	PO Box 12892, Dunmow, Essex CM6 9DL
Independent Examiner:	Silvia Garrido Kemp

1

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 MARCH 2025

The Directors have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

The Trust seeks to demonstrate the Christian faith in action by relieving poverty among Waltham Forest’s homeless people and rough sleepers by deploying human and material resources to provide appropriate relief.

Governance

The charity is a Company limited by guarantee. The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Company and to recruit new trustees as necessary. A majority of trustees must be practising Christians attending a church in Waltham Forest.

The Trustees provide governance oversight for the Night Shelter. The Trustees recruit paid staff to support the work of the Night Shelter.

Staff and Administration

There was a stable staff team for the year, led and managed by the Charity Director (fulltime). For the first time, two full-time Caseworkers were employed for the full year, to provide casework support at the drop-in centre at YMCA. The team is supported by the part-time Office Administrator. Lived experience co-production was further developed and embedded in the operations of the charity, through the employment of two part-time Peer Coaches. A seasonal Evening Duty Worker supervised the drop-in during the hours of the evening meal provision for the winter season.

Bookkeeping services were outsourced by contract to Connect Supply Limited on 1[st] April 2024, with day-to-day financial operations managed through an online accounting platform. The end of year statement of accounts was prepared for the Treasurer by Connect Supply. The Independent Examiner appointed by Members is Silvia Garrido Kemp.

Review of Activities

In planning the activities, the Directors have had regard to the guidance on public benefit last updated by the Charity Commission in September 2014.

FCENS provides short-term emergency accommodation to adults who are rough sleeping or at risk of rough sleeping, through night shelter provision for the winter months of November to March. The charity provides a drop-in centre for homelessness advice, which is open all year during office hours. The service is based at premises leased by FCENS at YMCA, Forest Road, Walthamstow. The shelter provision is provided in single en-suite rooms at the main hostel at YMCA Walthamstow.

At the beginning of the year 2024-2025, the shelter was open in April and May, with funding received from Housing Justice through the ‘spring transition fund’. This funding was used to support guests at the end of the 2023-2024 winter season, to secure stable move-on accommodation. All 15 those guests were successfully moved on to stable accommodation by the end of May 2024.

2

For the winter months, the first guest was accommodated on 17[th] October. Intake and referrals continued until December, reaching capacity of 15 guests accommodated at YMCA on 17[th] December 2024.

With the help of additional funding from London Councils to support migrants with unclear immigration status, FCENS was able to accommodate more guests from January – March, with more guests coming in as others moved on. Between 15-18 guests were accommodated at YMCA, with overflow provision at local hotels, from 17[th] December 2024 – 31[st] March 2025. There was no ‘spring transition fund’ to support guests at the end of the season, however 5 guests were accommodated into April under the London Councils programme.

38 guests were accommodated during the winter night shelter season (November – March). Of these 31 (91%) achieved positive move-on accommodation.

There was an increase in the number of guests reporting end of private rented sector tenancy as a reason for homelessness (35% of guests). Other significant factors were family or friends no longer able to provide accommodation (29%) and immigration issues (16%).

150 single adults were supported through the drop-in service during the year. Of these, FCENS supported 66 to find suitable stable accommodation.

Holistic Wrap Around Support

FCENS continues to develop its wrap around support provision. Year on year, there is an increase in the number and percentage of guests who have achieved stable move on accommodation. The service intentionally combines short-term emergency accommodation in single rooms, with intense casework support, supported by lived experience peer coach support. Support is trauma-informed and co-produced. This means that guests are involved in designing their own support plan. Casework and peer coach support assesses support needs and establishes goals that are not just about housing. Guests were supported for access to benefits, language support, education and training, housing, mental health services, physical health (support for hospital appointments and GP registration), social and familial networks.

Partnership Working

This was achieved through partnership working with commissioned and non-commissioned services locally and across London. Through the Housing Justice shelter network, the team accessed London Forums and training through Shelter. A mental health social worker from EASL (Enabling Assessment Service London) attended the drop-in regularly for one-to-one assessments with guests. We joined regular meetings with the Waltham Forest rough sleeper pathway, working alongside CGL (street outreach), YMCA, Branches Hostel, Waltham Forest rough sleeper co-ordinator. We partnered with NELFT NHS rough sleeper mental health nurse for shared support plans. Through the London Councils programme, the casework team partnered with Waltham Forest Migrant Action and Ramfel, to develop shared support plans connected with immigration plans.

Volunteers

Activities rely on the generous support of volunteers who serve in our charity, as a community of churches, and as community volunteers. Volunteers served a hot meal for guests at the shelter from 1[st] November – 31[st] March. The churches of St John’s Walthamstow, the Parish of Wanstead, Wesleyan Christian Centre, St Mary’s Walthamstow and Leytonstone United Free Church, all contributed to the provision of evening meals. Other volunteers in our community network provided meals for Thursday evenings. In addition, volunteers served during the day to support staff at the drop-in centre Monday – Friday. 105 volunteers served at the shelter through the winter. FCENS Trustees and the

3

staff team are all grateful for the essential support provided by volunteers and partner churches.

Safeguarding

The Safeguarding Policy is reviewed and updated annually. Two senior staff and two Trustees are trained Safeguarding Leads. All staff attend training in Safeguarding. There is a clear process for disclosures which is shared with all stakeholders. The Trustees recognised the absolute necessity of ensuring the protection and safety of all those the charity serves. All key personnel who are in one-to-one contact with our vulnerable adults have to obtain clearance from the Disclosure and Barring Service.

Funding and Support

FCENS relies on a broad range of fundraising sources to fund its charitable activities. 1 Funding is received from a mix of statutory funding (central government and local government), trusts and foundations, our church network and the local community, including fundraising events organised by churches and community groups. Major funders are listed in the financial statements included with this report. We thank all our funding partners, churches, community groups, donors and volunteers who have supported FCENS during the past year.

Development For New Shelter Premises

Trustees continue to prioritise finding a premises for a long-term home for FCENS services. Building on experience, FCENS has demonstrated that positive results that can be achieved through drop-in services combined with single-room shelter with privacy and dignity for guests experiencing homelessness.

During this year, we explored the opportunity for these services to be at North Chingford Methodist Church, with a feasibility study undertaken with the Forest Circuit of the Methodist Church. The architect firm Whittaker Parsons was appointed to develop a design brief for the site. The brief was co-designed with FCENS guests through the provision of a workshop hosted by the architects at the FCENS drop-in. Ground-breaking plans for a homelessness support centre were presented to the Methodist Circuit in January 2025. FCENS presented proposals at a public meeting in February 2025. A period of public consultation followed.

At the end of this process, in the light of local interest in other uses for the church property, FCENS Trustees withdrew interest in the site on 29[th] August 2025. FCENS Trustees continue to seek an alternative site to house the service for the long-term. Meanwhile, the service continues at its current base at YMCA Walthamstow.

Financial Review

The total incoming resources for the year 2024/25 were £331,037 (2023/24 £325,867). Most income was received from donations and grants, with a small amount received from investments (CCLA deposit account). Resources expended totalled £326,584 (2023/2024 £263,716) being mostly expenditure on charitable activity serving homeless guests at our drop-in centre and our night shelter service. Expenditure on governance totalled £1,432 (2023/2024 £3,086).

The most significant expenditure for 2024/2025 were staff costs of £150,077 (2023/2024 £110,996), shelter beds (mostly at YMCA Walthamstow) at £116,314 (2023/2024 £108,471) and rent costs for the drop-in centre at Brookscroft of £18,720 (2023/2024 £17,868). The increase in staff costs were in part due to having a stable team employed all year, including two full-time administrators for the first time, and the addition of lived experience peer coaches. All these staff contribute to the growing service provided for our guests on a yearround basis.

4

Trustees have established a restricted fund for the purpose of developing a new venue for its services, to fulfil the long-term goal of providing drop-in and emergency shelter services under in one location under FCENS management. During the year, plans were developed for a potential site for this service at North Chingford Methodist Church. Professional fees of £3,234 were expended on this project. The design brief was co-produced with guests from the night shelter and this is transferrable.

Reserves Policy

The Board of Directors have established a policy whereby free reserves must be no less than £90,000. Trustees aim to maintain six months operating reserves. Reserves are held in investment account with CCLA.

Risk Statement

The Directors have reviewed the risks to which a small charity operating with few employees is exposed. Trustees have established policy and procedures to identify, monitor and review risks. Risks are reviewed regularly in Trustees meetings.

Directors' Responsibilities

Charity law requires us as Directors to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year. We are required to:

1. Select suitable accounting policies and apply them consistently.

2. Make judgements and estimates that are reasonable and prudent.

3. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.

4. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

We are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable us to ensure that the financial statements comply with the Companies Act 2006.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the Directors on 30[th] September 2025 and signed on their behalf by:

Ian Drury

Date: 30[th] September 2025

Chair of Trustees

5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

Forest Churches Emergency Night Shelter (FCENS) Ltd

I report to the trustees on my examination of the accounts of the Forest Churches Emergency Night Shelter (FCENS) Ltd (the Company) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities 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.

Examiner's Statement

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:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

3. 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

4. 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.

Name: Silvia Garrido Kemp

Address: 123 Drysdale Avenue London E47PD

6

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

FOR THE YEAR ENDED 31 MARCH 2025

Statement of Financial Activities incorporating Income and Expenditure Account

Note Income from: Donations and legacies Charitable activities Investments Reversals to previous year Total Income and Endowments Expenditure on Raising funds Charitable activities 4b,4c Other 4d Total Expenditure Fund Transfers Fund balances at 1 April 2024 9 Fund balances at 31 March 2025 Net Income/(Expenditure) for the Year	Total Total Unrestricted Restricted Funds Funds Funds Funds 2025 2024 £ £ £ £ 71,761 260,311 332,073 325,867 - - - - 61 - 61 - 1,096 - 1,096 -
	70,726 260,311 331,038 325,867
	- - - 515 65,257 259,897 325,154 260,115 1,432 832 3,086
	66,689 259,897 326,584 263,716
	4,038 414 4,454 62,151 1,628 - 1,628 91,096 60,170 151,266 81,486 62,213 155,721 89,115 93,507

The charity does not have any endowment funds

Movements on reserves and all recognised gains and losses are shown above.

The notes on pages 10-12 form part of these accounts.

7

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

BALANCE SHEET

AS AT 31 MARCH 2025

Note CURRENT ASSETS Debtors 6 Cash at bank 7 CURRENT LIABILITIES Liabilities falling due within one year 8 Net Current Assets NET ASSETS FUND BALANCES Unrestricted funds General Funds Restricted Funds 9	Unrestricted Restricted Funds Funds 2025 2024 £ £ £ £ - 1,129 93,907 104,761 198,668 168,621
	93,907 104,761 198,668 169,750
	400 42,548 42,948 18,484
	93,507 62,213 155,720 151,266
	93,507 62,213 155,720 151,266
	93,507 - 93,507 90,408 - 62,213 62,213 60,858
	93,507 62,213 155,720 151,266

For the year ended 31 March 2025, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

Responsibilities of directors/trustees:

• a. The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act - however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.

• b. The directors/trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

• c. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Directors and signed on their behalf on 15th September 2025 by:

Mr Jerome Iletuma - Trustee & Treasurer

Company number: 07904107

Charity number: 1148362

The notes on pages 10-12 form part of these accounts.

8

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Net income for the year (as per the Statement of Financial Activities page 6) Adjustments for: (increase)/decrease in debtors increase/(decrease) in creditors Net cash provided by operating activities Cash at the beginning of the financial year Cash at the end of the financial year	2025 2024 £ £ 4,854 62,151 1,129 (141) 24,064 1,923
	30,047 63,933 168,621 104,688
	198,668 168,621

All cash is held in a bank account with immediate access

The notes on pages 10 - 12 form part of these accounts.

9

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting Policies

The accounts have been prepared under the historic cost convention, in accordance with applicable accounting standards, the Companies Act 2006 and the Charities Act 2011. They follow the Statement of Recommended Practice: Accounting and Reporting by Charities 2015 and Financial Reporting Standard (FRS)102. The following are the accounting policies which have been applied in dealing with material items:-

a) Donated and grant income:

Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.

b) Expenditure:

Expenditure is recognised when there is a contractual obligation to make payment or when payment is actually made, whichever is the sooner.

c) Funds:

Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.

d) Taxation

The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.

2 Public Benefit

The charity is a public benefit entity which seeks to support local homeless people.

3 Voluntary income

Voluntary income National Lottery Community Fund Housing Justice Mercers Foundation Drapers Fund The Mrs Smith and Mount Trust Greenhall Foundation Garfield Weston Wanstead Parish London Councils Immigration Fund Hedley Foundation Charles F French General donations Tax recoverable Albert Hunt Trust Settle East All Saints Church London Borough of Waltham Forest St Mary's Christmas Concerts Gab Comedy Fundraiser Cornerstone Ministry of Housing and Communities and Local Government

Unrestricted Restricted Total Total Funds Funds 2025 2024 £ £ £ £ - 100,000 100,000 127,200 62,424 62,424 100,390 - - 32,863 43,000 43,000 20,000 20,000 - 5,000 5,000 5,000 - 3,000 30,000 - 30,000 - 6,887 6,887 - - 15,000 15,000 - - 3,000 3,000 - - 5,000 5,000 - 15,255 - 15,255 18,069 - 2,492 7,000 7,000 7,000 2,000 2,000 2,923 2,923 11,325 11,325 1,443 1,443 1,228 815 815 1,000 1,000 2,600

71,761 260,311 332,072 296,014

10

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

FOR THE YEAR ENDED 31 MARCH 2025

4 Resources Expended

a Fundraising costs b Direct Charitable Costs Salaries Employers NIC Employers Pension Contribution Volunteer Expenses Equipment & Laundry Hotel Accommodation Rent (Brookscroft) Guest Support (food, travel, move on and other support) Food and Refreshments (staff) c Support & Administration Payroll & Bookkeeping Staff Expenses Staff Wellbeing Recruitment Costs Fundraising Costs (including just giving monthly fee) Equipment and Consumables Staff Training New Venue Development (Professional Fees) Design, Print and Communications Bank & HMRC Fees (including Just giving transaction fees) Phone and Internet Insurance Licences Support costs Combined charitable activity cost d Governance Governance (subscriptions to other bodies) Independent Examination (includes 2023/24 fee) 5 Staff & Trustees Gross wages, salaries & benefits in kind Employer's National Insurance costs Pension costs Total staff costs	Unrestricted Restricted Funds Funds £ £ 25,563 124,514 1,045 5,596 3,365 183 - - 18,275 98,039 4,360 14,360 148 8163 191	Total Total 2025 2024 £ £ - 515 150,077 110,996 6,641 3,857 3,365 2,772 183 - - 116,314 108,471 18,720 17,868 8,311 251 191 1,017
	53,130 250,672	303,803 245,232
	£ £ 4,526 40 18 1,088 3,603 320 105 1,795 600 1,753 3,234 310 239 436 784 1,382 1,116	£ £ 4,526 969 40 1,106 3,603 320 1,899 3,499 2,353 3,858 3,234 549 436 784 1,382 1,058 1,116 - 5,499
	12,125 9,224	21,349 14,883
	65,256 259,896	325,152 260,115
	£ £ 832 600	£ £ 832 2,886 600 200
	1,432 -	1,432 3,086
		2025 2024 £ £ 150,077 110,996 6,641 3,857 3,365 2,772
		160,084 117,625

1 1

FOREST CHURCHES EMERGENCY NIGHT SHELTER (FCENS) LTD

FOR THE YEAR ENDED 31 MARCH 2025

• During the year the charity employed 7 staff, amounting to 3.5 full time equivalents. Its activities are generally carried out by volunteers.

• No staff received salaries at a rate of more than £60,000 per annum.

• Pension costs relate to a defined contribution scheme. Costs are apportioned between restricted and unrestricted funds in line with the allocation of gross pay of individual staff members.

• No remuneration was paid to any trustee during the year nor to any person connected to them.

• Corinna Creasy was reimbursed £66 for items purchased. No other trustee received reimbursed expenses.

6 Current assets Other Debtors 7 Cash at Bank and in Hand Bank operating accounts 8 Liabilities falling due within one year Trade Creditors Accruals (independent Examiner Fee)	2025 2024 £ £ 1,129 1,129
	1,129 1,129
	198,668 168,621 42,548 18,484 400
	42,948 18,484

9 Funds

The General Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on general activities of the charity.

The restricted funds (Grants) represent amounts received for specific purposes and the movements in the year are as follows:

	Opening	Incoming	Outgoing	Transfers	Closing
To fund:-	balance	resources	resources	in the year	balance
Provision of caseworker/director (National Lottery)	15,015	62,424	51,088		26,350
Night Shelter Transformation Fund (MHCLG)	0	100,000	100,000		0
Moving on	11,856	0	6,230		5,626
Drop in centre provision (Mrs Smith & Mount)	0	5,000	5,000		0
Provision of drop in centre/admin support (Drapers)	0	20,000	10,800		9,200
New Venue Development Fund	12,261	6,887	3,234		15,914
Support for guests with no recourse (London Councils)	0	15,000	14,835		155
Lived Experience (Charles F French)	0	5,000	5,000		0
Out of Season shelter provision (Hedley Foundation)	0	3,000	0		3,000
End of Season night shelter and move on (HJSTF)	21,038		22,666	1,628	0

10 Donated Facilities and services

The charity makes considerable use of volunteers who devote their time for nothing and also provide food for guests. It is not considered feasible to place a monetary value on this and therefore it is not included in the accounts.

11 Going Concern

For the last 3 years the Charity has generated sufficient income each year to cover its annual expenditure. It holds reserves sufficient to cover over 7 months' expenditure and over 95% of its reserves are in the form of cash.

There are no material uncertainties about the charity's ability to continue. The trustees therefore consider the charity is a going concern and the accounts have been prepared on that basis.

12 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

1 2