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← Lifeline (Harrogate) Ltd

2024-12-31-accounts

Annual Report 2024

DIRECTORS’ AND TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Charity Number 1150977 Company Number 08179414

CONTENTS

Chairman’s Foreword 2 Charity Objectives 3 CEO’s Report 4 - 6 Volunteers & Activities 7 Our Lifeline Houses 8 Our Residents 9 Fundraising 10 Directors and Trustees Report 11 - 14 Independent Examiner’s Report 15 Statement of Financial Activities 16 Balance Sheet 17 Notes to the Accounts 18 -25

07541 455508 admin@lifelineharrogate.co.uk www.lifelineharrogate.co.uk

Community House, 46-50 East Parade, Harrogate, HG1 5RR (this is also the registered office address)

PAGE 1

CHAIRMAN’S FOREWORD

It amazes me that a year has already passed since I wrote my first message as Chair of Lifeline Harrogate. At the time, I wrote about; Lifeline’s 10th anniversary in 2023; that we had opened another house and that despite difficulties in raising money in the charity sector, we had successfully met our financial targets. With God’s grace, it was a hugely successful year, and one that would be hard to follow.

Well, I’m delighted and thankful to report that 2024 was equally successful, where we opened a 7th house for another three residents and managed to secure the funding we needed to not only continue to function but also develop what we offer to our residents. This is no mean feat in the current economic climate.

On behalf of the Board of Trustees I would like to thank all those who supported us either financially, with their time or in any other way. Also, thanks must also go to Green Pastures for providing us with another house in 2024 and of course to Carl and the fantastic Lifeline team for all their hard work and dedication, sometimes in the face of adversity. In closing, our thoughts, thanks and prayers must go to all our wonderful residents who work so hard to regain stability in their lives by trusting us to guide them on their journey. Long may this continue. All this being achieved through God’s Good Grace.

ROGER ELLIOTT - CHAIRMAN

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PAGE 2
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CHARITY OBJECTIVES

Our primary objective is the relief of need and poverty of homeless people in the Harrogate District by providing accommodation.

Our secondary objective is to help our residents move towards the ultimate goal of independence. We do this in many ways:

Help to restore family and Keep people safe personal relationships A residential address helps Prevent isolation massively with finding work 10 hours of meaningful Encourage social interaction activity per week Encourage volunteering, training, Take residents to medical education and employment appointments

Provide 1-1 support on a day Help sort out finances and to day, week to week basis benefits Take a trauma-informed Take residents on a monthly approach well-being outing

PAGE 3 PAGE 3

CHIEF EXECUTIVE’S REPORT

A MESSAGE FROM OUR CO-FOUNDER & CEO

At Lifeline we are passionately committed to following a community and family model. This summer we received training from the NHS Complex Emotional Needs team, and they felt our model of relational repair by way of “love, connection and compassion” was the most effective way of healing the impact of relational trauma, which is applicable to so many of our residents, and is so often a reason for homelessness. As a testimony to this we still have some ex- residents coming to our events, one who left Lifeline for his own flat 7 years ago.

In 2024 Lifeline housed 27 residents over 6558 nights. When it comes to meaningful activity our residents exceeded our expectations that they would do 10 hours of meaningful activity per week per person, with the average being 10.66. Some of this meaningful activity is from external agencies but we are now providing more and more of this ourselves.

PAGE 4

CHIEF EXECUTIVE’S REPORT continued

In 2024 we provided 18 weeks of educational training, involving over 44 hours of learning, in conjunction with North Yorkshire Adult Learning, with an average attendance of 6 residents.

Our weekly Peer Support Group (PSG) is proving very popular with an average attendance of over 11 residents, compared to only 4 residents in 2023 when we first launched it. During 2024 we delivered 48 PSG sessions each with a different pre-prepared topic underpinning the session.

Our fortnightly lunch clubs, which follow on from PSG, are regularly attended by over 20 people, including residents, staff, volunteers and trustees.

We provide a monthly outing to a place of interest and this year we had our first residential outing at Holy Rood house in Thirsk in October, which was attended by 10 residents. Nine out of the ten said they were positively impacted by it.

Georgie Good, our co-founder, runs fortnightly art classes for residents.

5

CHIEF EXECUTIVE’S REPORT continued

Lifeline is therefore so much more for our residents than a room in a shared house. Around 90% of our residents have a good move-on outcome because of the work we do with them whilst they are with us.

One departing resident in 2024 summed it up when he said “I have the feeling of being part of a supportive community and having the confidence to change the direction of my life”. He is now a full-time foreman for a logging company.

During the year we have added an additional three-bedroom house and can now accommodate & support 21 residents. Once again, we are very grateful for the support from Green Pastures to enable us to increase our service offering in this way.

We have also initiated an intense focus on embedding policies and procedures into every aspect of our operations in anticipation of the details which will emerge soon as to what is expected of us under the Supported Housing (Regulatory Oversight) Act 2023.

In the spring we purchased a Ford Transit van which has 6 seats, which provides a great way of transporting some residents to our monthly outings, and also provides us with a useful vehicle for moving furniture etc. We are committed to maintaining our houses to a high standard and this helps us be able to respond quickly.

Homelessness is such a desperate thing for anyone to experience, but somehow in a prosperous town like Harrogate it bites even harder. We are so blessed that we at Lifeline can be part of the solution to enabling people to live a better life than this.

“Is not this the kind of fasting I have chosen: Is it not to share your food with the hungry and to provide the poor wanderer with shelter when you see the naked, to clothe them, and not to turn away from your own flesh and blood” Isaiah 58 6-7

6

VOLUNTEERS & ACTIVITIES

We continue to be grateful to our 11 volunteers for the time and knowledge they give to our Charity. This year our monthly programme of wellbeing activities was complemented by a 2 day outing to Holy Rood in Thirsk and we are thankful for the funding we received to make this possible. It meant we could offer the trip to our residents at no cost so there was no barrier to their participation.

Our programme of monthly ‘wellbeing’ outings has really taken off this year and the events are so well attended. The programme in 2024 included outings to Fountains Abbey, the Yorkshire Wildlife Park, York Go-karting. Ten-pin bowling, Harrogate climbing centre, Saltburn by the Sea, Middleham, Golf driving range. These help our residents with their social skills and often the feedback is they are doing things they never had the chance to do in childhood.

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7
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OUR LIFELINE HOUSES

In 2024 Lifeline opened a 7th house and we are now 70% towards the target of 10 houses. We partner with Green Pastures, a Christian Social Enterprise, who buy the houses for us and Lifeline then leases them on an arms-length basis.

All houses have the following features:

All houses have the following features:

“Really helped me at a stage in my life where I felt I had lost everything. It gave me hope and a roof – a safe haven I can nurture myself back on my feet ready to go out there in the world and hopefully make a small difference – thank you” Lifeline Resident

“I would just like to say thank you to the Lifeline team for providing not only a house, but a house that feels like a home. Lifeline Resident

8

OUR RESIDENTS

Lifeline provides move-on accommodation for those people who have been formerly homeless, to equip them to be able to live independently. We house men and women between the ages of 18 and 70. The vast majority of our residents have a local connection. Intensive housing management is provided to ensure residents maintain their accommodation. In 2024 we housed 27 residents. Here are just a few of their comments in our November 2024 resident feedback questionnaire.

“I dread to think where I would be now if it wasn’t for Lifeline – words cannot explain”

“Just to say thanks for helping me and giving me love and support. I have felt I’ve kept my independent spirit but also accepted help”

“I feel like I have or am having the time to find out who I am and who I want to be as a person”

My support worker has really helped me deal with emotions I struggle to deal with myself.

I am getting an excellent chance to cope in life and be independent

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9
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FUNDRAISING

Our primary annual income is from Housing Benefit, but this alone does not meet all of our costs due to the additional support we provide for our residents. Therefore, each year we are reliant on grants, donations and regular giving to be able to continue to provide additional support to our residents. A weekly Peer Support Group and education classes, Fortnightly lunch club, a monthly wellbeing outing, gym passes and food boxes are only possible with the receipt of grants and donations.

It is these additional activities that forge a sense of community amongst our residents and lead to the good outcomes we are able to achieve with our residents. The Peer Support Group in particular has gone from strength to strength and now has high attendance rates compared to when it started out. The education classes that are linked to this are enabling residents to have skills and qualifications that employers are looking for.

As a small team we don’t have the capacity for organising lots of events but we know its important not only to generate donations but also so that more people learn about the work we do in their town. We always have good discussions that often lead to people volunteering for us or making a regular monthly donation to Lifeline.

Pictured - street collection in Harrogate Town Centre at Christmas time.

We are continually trying to increase monthly donations via Standing Orders as this enable us to plan for the future as it is regular income. People can sponsor a room which involves paying for the things that are not covered by housing benefit. Our plans for 2025 include signing up to Easyfundraising and another sponsored cycle ride by our CEO, Carl Good.

We are extremely grateful to all who have supported Lifeline in 2024. Thank you!

10

LIFELINE (HARROGATE) LIMITED

DIRECTORS’ AND TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report and the unaudited accounts for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS

Lifeline (Harrogate) Limited is a company limited by guarantee and is a registered charity. The Charity was registered on 27 February 2013 (Number 1150977). The company was incorporated on 14 August 2012 (Number 08179414).

The registered office and operating address is: -

Lifeline (Harrogate) Limited Harrogate Community House, 46-50 East Parade Harrogate North Yorkshire HG1 5RR

The Charity trustees (who are also the Members of the Charity and the Directors of the company), who served during the year and up to the date of this report, were: -

Mrs Andrea Bird (appointed 14-03-24, resigned 03-02-25) Mrs Rosemary Gosling (appointed 10-10-24) Mr Jeffrey Mark Jones (resigned 11-11-24, reappointed 11-11-24) Mr David John Collett (resigned 18-01-24) Mr Carl Michael Good (resigned 11-11-24, reappointed 11-11-24) Mr Thierry Nanou Mr Roger Elliott Mr Gavin Smith (appointed 16.12.24)

None of the trustees has any beneficial interest in the company.

Independent Examiner: Sarah Wearing, FCA, DChA HPH, Chartered Accountants Conyngham Hall Business Centre Bond End Knaresborough HG5 9AY Bankers: CAF Bank Limited 25 Kings Hill Avenue Kings Hill, West Malling, Kent ME19 4JQ

11

LIFELINE (HARROGATE) LIMITED

DIRECTORS’ AND TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association amended 20 February 2013. It has no share capital and the liability of each member in the event of winding-up is limited to £10.

Recruitment and Appointment of the Trustees and Executive Committee Members

In the year under review there have been 8 trustees. Trustees are also the directors of the company. Further trustees may be appointed by the existing trustees as necessary providing there is a minimum of 3 trustees. Trustees must be members of the Charity. One third of the trustees retire at each AGM. Decisions are confirmed by a majority vote of the trustees in attendance at a trustee meeting. Trustee meetings are held as necessary to urgently progress the Charity’s objectives and at least quarterly.

Trustee induction and training

Trustees are interviewed and formal written references are taken up prior to appointment. All the trustees are required to complete at least a basic level of Safeguarding training as part of their induction and are made aware of the Charities Commission Fit and Proper Persons guidance and have signed a declaration of eligibility.

Management

Day to day management and service delivery during the year has been the responsibility of the co-founder and CEO Mr Carl Good, who is himself also a Trustee and who maintains regular contact with the other Trustees. Carl Good is an Accredited Member of the National Residential Landlords Association. Lifeline work in partnership with Green Pastures (CBS) Limited, a Christian social enterprise and the purchaser of our homes, We are able to access the combined expertise of not only Green Pastures but also 90 partners nationwide, all housing the homeless. There is an annual conference to share best practice. The Charity also employs 5 Housing Support Officers in pursuance of its service delivery.

Risk Management

The trustees regularly review the risks faced by the Charity and are satisfied that appropriate policies and procedures are in place.

OBJECTIVE AND ACTIVITIES

Lifeline (Harrogate) Limited is a Christian charity. Its objectives are:

Lifeline (Harrogate) Limited has accessed residential property to meet the needs of the homeless in Harrogate by acting as a partner of another charity, Green Pastures CBS Limited (“Green Pastures”). When a suitable premises (typically a 3 bedroomed house) is identified it is acquired by Green Pastures and leased to Lifeline on a short (typically 6 year) lease which is cancellable by serving 12 months’ notice. Lifeline then deploys these properties in pursuit of its objectives above. We employ support workers and engage with volunteers to work with, mentor and support our Residents to further pursue the objectives, as set out in Page 3 of this Annual Report. Our first property opened in 2013 and in 2024 we opened our 7[th] property. Each has 3 bedrooms, allowing the charity to house 21 individuals currently.

12

LIFELINE (HARROGATE) LIMITED

DIRECTORS’ AND TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Public Benefit

When reviewing the aims and objectives of the Charity, and in planning future activities, the trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.

ACHIEVEMENTS AND PROGRESS

We are pleased to look back on 2024 as another successful year for the Charity, growing our number of houses and our support activities. Our activities and highlights are set out in our CEO’s report on pages 4 to 6 of this Annual Report.

FINANCIAL REVIEW

2024 was a challenging year but Lifeline has performed well, increasing the scope of its care and support whilst maintaining a tight control of costs.

Total income was £424,000, being 23% higher than last year as our property and resident count grew. Lifeline continues to be substantially funded by Housing Benefit related receipts, which in 2024 accounted for 63% of total income (2023:61%). Much of the remainder of our income comes from grants and donations from supporting charities and individuals. Our Grants & donations income grew from £115,000 last year to £135,000 in 2024.

Total expenditure was £400,000, being 25% or £80,000 higher than last year (2023: £320,000), a significant increase over the previous year, but necessary as Lifeline grows. Support to residents was extended and Lifeline steadily forged ahead acquiring a 7th property. Housing and support costs were thereby £42,000 higher. There were also increased costs in depreciation following the acquisition of a van to support our work, and the working hours of our CEO and administrator were increased. Smaller increases also arose in our accountancy costs and in our health, safety and compliance costs.

The surplus in 2024 was £24,000 (2023: £23,000) and represents less than 6% of our total income. Our cash reserves at the year-end were £92,000, slightly below last year (£116,000) and slightly below our target of 3 months of costs (targeted at £100,000).

RESERVES POLICY

In accordance with Charity Commission guidance, the trustees have considered the reserves needs of the Charity and have established policy whereby unrestricted funds neither committed nor invested in tangible fixed assets (ie free cash reserves) held by the Charity should equate to a minimum of three months of ongoing cash operating costs. This is currently targeted at £100,000. At the end of the year a separate cash reserve of £92,506 was held, compared with £116,300 held last year. The trustees will review the reserves policy annually.

GOING CONCERN

The trustees are satisfied that the accounts should be prepared on a going concern basis.

PRINCIPAL FUNDING SOURCES

The largest funding source towards the operating costs of the Charity in the year has been Housing Benefits received, totalling £269,000 and representing 63% of the total. Grants from charitable trusts were £109,000 or 26% of the total with the balance, after a small element of bank interest received, arising from resident rents and donations from individuals, businesses and churches.

13

LIFELINE (HARROGATE) LIMITED

DIRECTORS’ AND TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

Charity 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 Charity as at the end of the financial year and of the surplus or deficit of the Charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with applicable law. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY RULES

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. It was approved by the Board and signed on its behalf.

Mr Roger Elliott Director and Trustee

31 March 2025

14

LIFELINE (HARROGATE) LIMITED

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LIFELINE (HARROGATE) LIMITED

I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2024 which are set out on pages 16 to 25.

This report is made solely to the Charitable Company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company’s trustees as a body in accordance with section 154 of the Charities Act 2011.

My independent examiner’s work has been undertaken so that I might state to the Charitable Company’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charitable Company, the Charitable Company’s members as a body and the Charitable Company’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Charity’s 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 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 member of the Institution of Chartered Accountants in England and Wales, 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:

  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.

Sarah Wearing, FCA, DChA 15 August 2025

HPH, Chartered Accountants Conyngham Hall Business Centre Bond End Knaresborough HG5 9AY

15

LIFELINE (HARROGATE) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 (Including Income and Expenditure Account)

NOTE
Income from:
Donations & grants
3
Charitable activities
3
Bank Interest received
Total
Expenditure on:
Raising funds
5
Charitable activities
5
Total
Net Income/(Expenditure)
4
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
12
Total funds carried forward
12		 UNRESTRICTED
RESTRICTED
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
FUNDS
2024
2023
£
£
£
£
64,234
70,283
134,517
115,258
286,680
-
286,680
228,756
2,799
-
2,799
-
353,713
70,283
423,996
344,014
9,289
-
9,289
7,522
305,089
85,908
390,997
313,283
314,378
85,908
400,286
320,805
39,335
(15,625)
23,710
23,209
-
-
-
-
39,335
(15,625)
23,710
23,209
91,955
17,625
109,580
86,371
131,290
2,000
133,290
109,580

The notes on pages 18 to 25 form part of these accounts.

There were no recognised gains and losses for 2024 and 2023 other than those included above.

16

LIFELINE (HARROGATE) LIMITED

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
Fixed assets:
Tangible assets
9
Current assets:
Debtors
10
Cash reserves
Cash at bank and in hand
Liabilities:
Creditors: amounts falling due
within one year
11
Net current assets
Total net assets
The funds of the Charity:
Restricted income funds
12
Unrestricted funds
12
Total Charity funds		 2024
2023
£
£
£
£
8,424
1,541
22,894
20,768
92,506
116,300
23,815
13,951
139,215
151,019
(14,349)
(42,980)
124,866
108,039
133,290
109,580
2,000
17,625
131,290
91,955
133,290
109,580		 2024
2023
£
£
£
£
8,424
1,541
22,894
20,768
92,506
116,300
23,815
13,951
139,215
151,019
(14,349)
(42,980)
124,866
108,039
133,290
109,580
2,000
17,625
131,290
91,955
133,290
109,580
109,580
17,625
91,955
109,580

In the Directors' and Trustees' opinion the Charitable Company was entitled under section 477 of the Companies Act 2006 to exemption from the audit of its accounts for the year ended 31 December 2024.

No notice from members requiring an audit has been deposited under section 476 of the Companies Act 2006 in relation to its accounts for the financial period.

The Directors and Trustees are responsible for ensuring that the Charitable Company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the Charitable Company as at the end of each financial year and of its income and its application of resources for each year in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with its requirements, so far as applicable to the Charitable Company.

The financial statements have been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies.

The accounts were approved by the board of directors and trustees on 31 March 2025 and signed on its behalf.

Roger Elliott Director and Trustee

The notes on pages 18 to 25 form part of these accounts.

Company Number: 18179414

17

LIFELINE (HARROGATE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. GENERAL INFORMATION

The Charitable Company is a private company limited by guarantee, which is incorporated and registered in England and Wales (no. 08179414).

The address of its registered office is Harrogate Community House, 46-50 East Parade, Harrogate, North Yorkshire, United Kingdom, HG1 5RR

2. ACCOUNTING POLICIES

a) Basis of preparation of accounts

The financial statements have been prepared in accordance with 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) – Charities SORP FRS 102, and the Companies Act 2006.

Lifeline (Harrogate) Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going Concern:

The trustees are satisfied that the accounts should be prepared on a going concern basis.

b) Income

Income is included in the statement of financial activities when the Charity is entitled to the income, and the amount can be quantified with reasonable accuracy.

c) Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

d) Operating Leases

Rentals payable under operating leases are charged to the Income and Expenditure Account on a straight-line basis over the lease term. The charity’s short term property leases are classified as operating leases.

18

LIFELINE (HARROGATE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

  1. ACCOUNTING POLICIES (CONTINUED)

e) Pension

The Charitable Company operates a defined contribution pension scheme. Contributions are charged in the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

f) Financial Instruments

The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

g) Tangible fixed assets and depreciation

Expenditure on assets below £500 and on White goods is expensed rather than capitalised. Depreciation is charged to write down the assets on a straight-line basis, taking a full charge in the year of acquisition, over the following periods:

Computers & IT equipment 4 years
Fixtures & Fittings 4 years
Vehicles 3 years.

An asset is written down to its realisable value when such value is known.

The depreciation policy has been updated in 2024 to better reflect the Trustees’ views on the consumption of assets.

.

h) Debtors

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

i) Cash Reserves and Cash at bank and in hand

Cash Reserves and Cash at bank and in hand includes cash and any short-term deposit accounts with a maturity of three months or less from the date of opening.

j) Creditors

Creditors and provisions are recognised where the charitable company 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.

k) Unrestricted funds

Unrestricted funds are donations and other income receivable or generated for the objects of the Charity without further specified purpose and are available as general funds.

l) Restricted funds

Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

19

LIFELINE (HARROGATE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

3. INCOME

3. INCOME
Unrestricted Restricted Total
Total
Funds Funds 2024
2023
£ £ £
£
Donations & grants
Donations and grants 64,234 70,283 134,517
115,258
Restricted income from Donations and grants in 2023 was £37,340.
Charitable activities
Housing Benefits & Rents 286,680 - 286,680
228,756
Restricted income from Charitable activities in 2023 was £nil.
4. NET INCOME FOR THE YEAR
The net income /(expenditure) is stated after charging:
2024 2023
£ £
Operating lease rentals: property rents 103,906 88,746
Depreciation of tangible fixed assets 11,297 131
Independent Examination of the Financial Statements 1,740 480

20

LIFELINE (HARROGATE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. EXPENDITURE

Basis of
allocation
Housing & Support costs:
Lease costs
Direct
Repairs, Servicing & Equipment
Direct
Utilities
Direct
Council Tax
Direct
Cleaning & Other Services
Direct
Support Staff Employment
Direct
External Contractors
Direct
Travel, Telephone & Expenses
Direct
Support Staff Training
Direct
Resident support & outings
Direct
Resident consumables
Direct
Van Costs
Direct
Charity Management & Admin:
Management & Admin employment
Time
Office rent
Direct
Other office expenses
Direct
Accountancy, IT, Fees
Direct
Depreciation
Direct
Health, Safety & Compliance
Direct
Insurances
Direct
Management & admin training
Direct
(Profit)/ Loss on disposal of assets
Direct		 Raising
Funds
Charitable
Activities
Total 2024
Total 2023
£
£
£
£
-
103,907
103,907
88,746
-
41,505
41,505
22,986
-
24,464
24,464
23,329
-
10,552
10,552
9,947
-
3,344
3,344
5,128
-
77,976
77,976
71,405
-
772
772
6,993
-
3,534
3,534
2,878
-
2,670
2,670
1,923
-
25,975
25,975
17,975
-
3,790
3,790
6,997
-
2,129
2,129
-
300,618
300,618
258,307
9,289
46,037
55,326
42,765
-
7,614
7,614
4,503
-
5,121
5,121
6,767
-
9,964
9,964
3,824
-
11,297
11,297
131
-
4,349
4,349
1,389
-
3,527
3,527
2,529
-
2,301
2,301
590
-
169
169
-
9,289
90,379
99,668
62,498
9,289
390,997
400,286
320,805

Restricted expenditure for Raising funds was £nil in 2024 and £nil in 2023. Restricted expenditure for Charitable activities was £85,908 in 2024 and £35,327 in 2023.

The Charity benefits from the involvement and support of volunteers. In accordance with FRS 102 and the Charities SORP FRS 102, the economic contribution of general volunteers is not recognised in the accounts.

21

LIFELINE (HARROGATE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. STAFF COSTS

. STAFF COSTS
Staff employees of the Charity
Social Security costs of employees of the Charity
Employers’ Pension
he average number of employees analysed by function was:
Charitable activity		 Total
2024
Total
2023
£
£
126,172
110,437
3,843
775
3,287
2,958
133,302
114,170
2024
2023
No.
No.
7
6

The average number of employees analysed by function was:

No employee earned £60,000 or more during the year (2023 – None).

The Charitable Company operates a defined contribution pension scheme. The pension expense and liability is allocated 100% from unrestricted funds.

The key management personnel of the Charity comprise the trustees and the senior management team. The total employee benefits of the key management personnel, with only senior management team members being paid, were £31,316 (2023 - £23,553).

7. TRUSTEES’ REMUNERATION AND REIMBURSED EXPENSES

No remuneration was paid to the trustees for their roles as trustees in the year (2023 - £nil). Other than as described below no other payments or reimbursement of expenses were made to trustees in either 2024 or 2023.

Mr Carl Good, the co-founder and CEO of the Charity is also a Trustee of the Charity. In accordance with the Articles of Association and compliant with the provisions of s185 & s186 of the Charities Act 2011, Mr Good is remunerated as a senior management employee for his services as CEO with total employee benefits of £31,316 in 2024 and £23,553 in 2023, inclusive of £865 of pension contributions in 2024 and £662 in 2023. The number of paid hours per week for the CEO role were increased from 22.5 hours per week to 30 hours per week from 1[st] March 2024. In his role as CEO, Carl Good was reimbursed valid expenses, primarily for purchases made on behalf of the Charity, totalling £428 in 2024 and £688 in 2023

8. RELATED PARTIES AND TRANSACTIONS WITH DIRECTORS

Roger Elliott, a Trustee, also operates a business named Assured Risk Management Solutions (“ARMS”). The charity purchased Health & Safety risk management advice from ARMS totalling £948 in the year and £471 in the prior year. Georgina Good, the wife of Carl Good (CEO and Trustee) was reimbursed £320 in the year and £120 in the prior year for conducting art classes with residents.

In 2023, counselling services totalling £1,690 were purchased from Deborah Britz during the period in which she was a Trustee (period to 17-04-2023).

22

LIFELINE (HARROGATE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

9. FIXED ASSETS

9. FIXED ASSETS
Computers Vehicles Total
£ £ £
Cost:
At 1 January 2024 2,317 - 2,317
Additions 948 17,400 18,348
Disposals (600) - (600)
At 31 December 2024 2,665 17,400 20,065
Depreciation:
At 1 January 2024 776 - 776
Charge for the year 694 10,603 11,297
Disposals (432) - (432)
At 31 December 2024 1,038 10,603 11,641
Net Book Values:
At 31 December 2024 1,627 6,797 8,424
At 31 December 2023 1,541 - 1,541
10. DEBTORS
2024 2023
£ £
Gift Aid 1,670 3,891
Housing Benefit 21,224 16,796
Other debtors - 81
22,894 20,768
11. CREDITORS DUE WITHIN ONE YEAR
2024 2023
£ £
Other Creditors 625 488
Taxation and Social Security 1,311 2,119
Accruals 2,640 11,207
Deferred Grant Income 9,773 29,166
14,349 42,980

23

LIFELINE (HARROGATE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

12. MOVEMENT IN FUNDS

Current year
Restricted funds:
Core Costs Grants
Operations Manager Employment
Resident Support Costs Grants
House refurb & repair Grants
Total restricted funds
Total unrestricted funds
Total funds		 Balance at
01/01/2024
Income Expenditure
Transfers
Balance at
31/12/2024
£
£
£
£
£
7,474
10,000
(17,474)
-
-
1,700
-
(1,700)
-
-
1,451
27,663
(27,114)
-
2,000
7,000
32,620
(39,620)
-
-
17,625
70,283
(85,908)
-
2,000
91,955
353,713
(314,378)
-
131,290
109,580
423,996
(400,286)
-
133,290
Comparative year
Restricted funds:
Core Costs Grants
Operations Manager Employment
Resident Support Costs Grants
House refurb & repair Grants
Total restricted funds
Total unrestricted funds
Total funds		 Balance at
01/01/2023
Income Expenditure
Transfers
Balance at
31/12/2023
£
£
£
£
£
11,156
1,667
(5,349)
-
7,474
1,700
21,400
(21,400)
-
1,700
2,703
6,873
(8,125)
-
1,451
53
7,400
(453)
-
7,000
15,612
37,340
(35,327)
-
17,625
70,759
306,674
(285,478)
-
91,955
86,371
344,014
(320,805)
-
109,580

Purpose of restricted funds: Core Costs Grants Operations Manager Employment Resident Support Costs Grants

House refurb & repair Grants

Transfers

Transfers relate to where capital expenditure has been incurred in accordance with the funders’ instructions. The amounts have therefore been transferred to unrestricted funds.

24

LIFELINE (HARROGATE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13. ANALYSIS OF NET ASSETS BY FUND

3. ANALYSIS OF NET ASSETS BY FUND
Current year
Fixed assets
Net Current Assets
Total
Comparative year
Fixed assets
Net Current Assets
Total		 Unrestricted
funds
Restricted
funds
2024
£
£
£
8,424
-
8,424
122,866
2,000
124,866
131,290
2,000
133,290
Unrestricted
funds
Restricted
funds
2023
£
£
£
1,541
-
1,541
90,414
17,625
108,039
91,955
17,625
109,580

13. CAPITAL COMMITMENTS

The Charity had capital commitments at 31 December 2024 authorised and contracted for of £nil (2023 - £nil).

14. OPERATING LEASE COMMITMENTS

As at 31 December 2024 and 31 December 2023 the total of future minimum lease payments under non-cancellable operating leases was as follows:

Arising within 1 year
Arising later than 1 year but within 5 years		 2024
2023
£
£
127,016
94,935
-
-
127,016
94,935

The Charity leases its properties from another charity, Green Pastures CBS Ltd, on an arm’s length basis and on 6-year terms. The leases are cancellable by serving 12 months’ notice at any time and the commitments above therefore represent the sum of this minimum rental commitment outstanding as at 31 December 2024 and 31 December 2023.

15. TAXATION

Lifeline (Harrogate) Limited is a registered charity and is exempt from tax to the extent that income and gains are applicable and applied to charitable purposes only.

25